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Kualitas Audit Perusahaan LQ45: Moderasi Reputasi Auditor atas Pengaruh Fee, Tenure, dan Ukuran Perusahaan, 2020-2024 Annisa Dwi Cahyani; Risanda Alirastra Budiantoro
Balance: Media Informasi Akuntansi dan Keuangan Vol. 18 No. 1 (2026): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit quality is essential to ensure the reliability and credibility of corporate financial statements. This study aims to examine the effect of audit fees, audit tenure, and firm size on audit quality, with auditor reputation as a moderating variable. The research focuses on companies listed in the LQ45 index on the Indonesia Stock Exchange during 2020-2024. Using purposive sampling, 28 companies were selected, resulting in 140 observations. The study employs secondary data obtained from annual financial statements. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA), with the Fixed Effect Model identified as the most appropriate model. The results indicate that audit fees, audit tenure, and firm size do not significantly affect audit quality. Auditor reputation is also unable to moderate the relationship between audit fees and audit tenure on audit quality. However, auditor reputation strengthens the relationship between firm size and audit quality, suggesting that larger firms tend to achieve higher audit quality when audited by reputable auditors. These findings highlight the importance of auditor reputation alongside independence and professional standards in determining audit quality.
The Impact of Zakat on the Economy and Poverty in Indonesia Sri Runtiningsih; Risanda Alirastra Budiantoro; Ahmad Syahrul Fauzi; Ubaedul Mustofa; Lailatis Syarifah; Dwi Rahmayani
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.10461

Abstract

This study aims to examine the impact of zakat and various socio-economic factors on regional economic growth and poverty levels in Indonesia. Using panel data from 34 provinces in Indonesia for the period 2019-2021. This study examines the complex relationships between zakat distribution and key macroeconomic indicators within an Islamic economic framework, using a common effects model for the economic growth equation and a fixed effects model for the poverty equation. The results indicate that zakat has a positive significant effect on economic growth and has a negative  significant effect on poverty. This research provides valuable insights into the potential role of zakat in addressing economic inequality and promoting sustainable development in Indonesia.
Islamic banking and capital market performance in Indonesia, the lesson from pandemic Covid-19 M Aulia Rachman; Risanda A Budiantoro
Indonesian Journal of Islamic Economics Research Vol. 6 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v5i1.1037

Abstract

The Covid-19 pandemic caused panic on global financial markets and had an impact on a global recession. This research will examine the impact of Pandemic Covid-19 on the Performance of the Islamic Banking and Stock Market in Indonesia. The purpose of this study is to determine the different impacts of Islamic banking and the Islamic stock market in the long and short-term using the Autoregressive Distributed Lag (ARDL) method and using monthly data from January 2017 to December 2022. The results show that new cases of the Covid-19 pandemic actually have a positive impact on Islamic banking performance but not for stock market. Our findings have counter-estimations from several previous studies, therefore it may provide a new hypothesis of the performance of Islamic banking in Indonesia.
Financial distress di sektor property and estate: Tinjauan empiris atas kinerja keuangan perusahaan terbuka di Indonesia Nicky Clara Khelle K; Risanda Alirastra Budiantoro
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.1879

Abstract

Financial distress is an important issue that affects business continuity and economic stability. This study examines the effect of liquidity, leverage, profitability, and company size on financial distress in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Using a quantitative approach with panel data, 22 companies were selected through purposive sampling technique. The analysis was carried out using panel data regression with the best model, namely the Common Effect Model (CEM), through the Eviews 12 application. Financial distress is measured using the Altman Z-Score proxy. The results showed that leverage has a positive and significant effect on financial distress, then profitability and company size have a significant negative effect on financial distress. Meanwhile, liquidity has no significant effect. However, the four variables simultaneously have a significant effect. These findings indicate that it is necessary to strengthen the company's internal policies in managing its financial structure wisely, in order to mitigate the risk of financial distress.
Mediating Role of Green Entrepreneurial Orientation Between Entrepreneurship Education and Academic Support on Green Entrepreneurial Intention Ahmad Sehabuddin; Joko Widodo; Indri Murniawaty; Risanda Alirastra Budiantoro
Dinamika Pendidikan Vol. 19 No. 2 (2024)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i2.8086

Abstract

This study aims to analyze the impact of entrepreneurship education and academic support on green entrepreneurial intention, analyzing the role of mediation green entrepreneurial orientation between entrepreneurship education and academic support of green entrepreneurial intention. This study is a quantitative study.  The sample of this study were 395 student Faculty of Economics and Business at three universities in Indonesia, namely the Universitas Indonesia (UI), Universitas Negeri Semarang (UNNES), and the Institut Pertanian Bogor (IPB). Analysis techniques use modeling Structural Equation Models. The results of the study state that entrepreneurship education and academic support influence green entrepreneurial intention. Besides that, green entrepreneurial orientation can mediate between entrepreneurship education and educational support for green entrepreneurial intention. The implications of this study are to help educational institutions in designing programs from the curriculum side, increasing academic support and collaboration with industries that focus on green entrepreneurship. In this context, educational institutions are more effective in encouraging students to have the intention to engage in green entrepreneurship, so that they can contribute to sustainable development.
OPTIMALISASI EKONOMI KREATIF DALAM MENINGKATKAN PENDAPATAN PELAKU INDUSTRI HANDICRAFT: KAJIAN MAQASHID SYARIAH Fatimatuzzahro Fatimatuzzahro; Fakhri Arif Billah; Risanda A Budiantoro; Faishol Luthfi
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 5 No. 1 (2026): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/currency.v5i1.2314

Abstract

Ekonomi kreatif merupakan salah satu strategi pembangunan yang berorientasi pada pemanfaatan kreativitas, inovasi, dan potensi lokal untuk menciptakan nilai tambah serta meningkatkan kesejahteraan masyarakat. Industri handicraft sebagai salah satu subsektor ekonomi kreatif memiliki peran penting dalam meningkatkan pendapatan masyarakat sekaligus memperkuat pemberdayaan ekonomi berbasis kearifan lokal. Penelitian ini bertujuan untuk menganalisis optimalisasi ekonomi kreatif dalam meningkatkan pendapatan pelaku industri handicraft di Desa Tutul, Kecamatan Balung, Kabupaten Jember serta mengkajinya berdasarkan perspektif maqashid syariah. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian fenomenologi. Analisis data dilakukan menggunakan model analisis interaktif Miles, Huberman, dan Saldaña melalui tahapan kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan, sedangkan keabsahan data diuji menggunakan triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa optimalisasi ekonomi kreatif dalam meningkatkan pendapatan pelaku industri handicraft ditentukan oleh enam faktor utama, yaitu modal usaha, pengalaman usaha, tenaga kerja, produksi, pemasaran, dan manajemen keuangan. Modal usaha yang dikelola secara efisien, pengalaman usaha yang mendorong inovasi, tenaga kerja yang terampil, proses produksi yang menghasilkan nilai tambah, strategi pemasaran berbasis digital dan pelanggan tetap, serta pengelolaan keuangan yang baik terbukti berkontribusi terhadap peningkatan pendapatan pelaku usaha. Namun demikian, penelitian juga menemukan bahwa pencatatan keuangan masih belum dilakukan secara sistematis dan kemitraan usaha dengan pemerintah maupun sektor swasta masih terbatas sehingga menjadi kendala dalam pengembangan usaha secara berkelanjutan. Ditinjau dari perspektif maqashid syariah, optimalisasi ekonomi kreatif telah mencerminkan terwujudnya lima tujuan pokok syariat, yaitu menjaga agama (hifzh al-din), jiwa (hifzh al-nafs), akal (hifzh al-'aql), harta (hifzh al-mal), dan keturunan (hifzh al-nasl). Penelitian ini menegaskan bahwa optimalisasi ekonomi kreatif tidak hanya meningkatkan pendapatan pelaku industri handicraft, tetapi juga menciptakan kemaslahatan sosial melalui pemberdayaan masyarakat dan mendukung pembangunan ekonomi yang berkelanjutan sesuai dengan prinsip-prinsip ekonomi Islam.
Utang Pemerintah: Amankah Utang Indonesia Saat Ini? risanda; Ahmad Syahrul Fauzi; M. Aulia Rachman; Mario Rosario Wisnu Aji
Oportunitas Ekonomi Pembangunan Vol 5 No 1 (2026): Oportunitas, March 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/oportunitas.v5i1.2892

Abstract

Tingkat utang Pemerintah Indonesia selama periode 1993-2021 mengalami trend pertumbuhan yang tinggi dan relatif berkesinambungan. Sehingga berpotensi untuk mengancam kesinambungan fiskal dan bepotensi masuk kepada perangkap utang (debt trap) bahkan mengalami debt crises. Sehingga penelitian ini bertujuan untuk mengkaji secara mendalam permasalahan utang yang dihadapi oleh Indonesia. Penelitian ini menggunakan metode penentuan batas aman utang pemerintah yang dikembangkan oleh Mendoza & Oveido (2004) yang dipengaruhi oleh perilaku dari kebijakan fiskal, pertumbuhan ekonomi dan tingkat suku bunga. Hasil perhitungannya menunjukkan bahwa ambang batas utang pemerintah Indonesia mencapai 46,1 persen. Jika kondisi rasio utang terhadap PDB selama rentang periode penelitian dibandingkan dengan hasil perhitungan penentuan batas aman utang pemerintah masih relatif aman, karena memiliki trend yang negatif. Hal ini menunjukkan bahwa pengelolaan utang pemerintah Indonesia terus mengalami perbaikan yang relatif signifikan. Kondisi kepercayaan pasar terhadap fundamental perekonomian Indonesia yang juga masih relatif tinggi dengan peringkat Indonesia yang masih layak investasi. Harapannya dalam pengelolaan utang, pemerintah perlu untuk berhati-hati khususnya pengelolaan pinjaman luar negeri dengan memanfaatkannya untuk mendukung pencapaian prioritas nasional yang pada akhirnya dapat meningkatkan kesejahteraan masyarakat.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Adilla Kustya Ulfa Afifah Nur Millatina Agus Wahyudin Ahmad Nurkhin Ahmad Reza Ahmad Syahrul Fauzi Ahmad Syahrul Fauzi Alfina Yuniar Prastika Ali, Shujahat Amalia Nur Chasanah Amalia Nur Chasanah Anak Agung Istri Sri Wiadnyani Anis Susanti Annisa Dwi Cahyani Arif Agus Haidar Arifandi, Muhammad Rizky Arsanda, Tiara Daffa Asrori Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra Awanis Linati Haziroh Bilkis Aulia Luxfiati Bogy Febriatmoko Damas Gianlugi Alrizqi Diana Puspitasari Djoko Widodo Dwi Rahmayani Enggarningtyas Retno Pinasti Faishol Luthfi Fakhri Arif Billah Fatimatuzzahro Fatimatuzzahro, Fatimatuzzahro Febrianur Ibnu Fitroh Sukono Putra Florensia, Carina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Foza Hadyu Hasanatina Foza Hadyu Hasanatina, Foza Hadyu Hadyu Hasanatina, Foza Hakimi, Fifi Hasan Mukhibad Heri Yanto Herry Subagyo Indah Anisykurlillah Indri Murniawaty, Indri Joko Widodo Khalwat Asyaria Khalwat Asyaria Kiswanto Kiswanto Kusni Ingsih Lailatis Syarifah Lamidi, Lamidi Larasati, Pradipta P Larasati, Pradipta Puspita Lestari, Selvia Puji Luthfi Ibnu Tsani M Aulia Rachman M Aulia Rachman M. Aulia Rachman Mario Rosario Wisnu Aji Masitha Fahmi Wardhani Maylia Pramono Sari Maylia Pramono Sari Mega Wahyu Widawati Meliana, Rini Mubashir Ahmad Mudinillah, Adam Muhammad Rizky Arifandi Musthofa, Ubaedul Mustofa, Ubaedul Nanik Sri Utaminingsih Nicky Clara Khelle K Nora Idiawati Nursalim Nursalim Perdana, Tito Aditya Prabowo Yudo Jayanto Pradipta Puspita Larasati Pradipta Puspita Larasati Prayogi, Joni Rachman, Mohammad Aulia Rachman, Muhammad Aulia Rahmad Hakim Ratna Herawati Ratna Wardani Richatul Jannah Riesanda Najmi Sasmita Rizkyana, Fitrarena Widhi Roymon Panjaitan Sehabuddin, Ahmad Shujahat Ali Sih Darmi Astuti Sisca Dian Rahmawati Sri Herianingrum Sri Runtiningsih Sri Runtiningsih Suci Afnia Syamsuddin Syamsul Arifin Tamimah Tamimah Tika Widiastuti Ubaedul Mustofa Vicky Oktavia Vina Amalia, Vina