Articles
<![CDATA[KRITIK ATAS PELAKSANAAN STANDAR AKUNTANSI RUMAH SAKIT SYARIAH ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Aglis Andhita Hatmawan]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.2.26
<![CDATA[Abstrak: Kritik atas Pelaksanaan Standar Akuntansi Rumah Sakit Syariah. Tujuan dilakukannya penelitian ini adalah untuk mengetahui penerapan standar akuntansi di rumah sakit Syariah (RSS) khususnya pada empat unsur dalam laporan keuangan entitas syariah (kegitan komersial, sosial, syariah dan keuangan lainnya). Metode yang digunakan adalah deskriptif kuantitatif dengan sampel sebanyak 100 RSS tipe B yang terdaftar di perhimpunan RSS di Indonesia. Penelitian ini menemukan bahwa hanya sebagian kecil RSS yang menerapkan unsur pengungkapan sumber keuangan lainnya. Oleh karena itu, pihak regulator pelru memberikan pengawasan dan sanksi kepada RSS yang belum mengimplementasikan standar keuangan sesuai prosedur. Abstract: Critique of the Implementation of Islamic Hospital Accounting Standards. The purpose of this research is to determine the application of accounting standards in Sharia hospitals, especially on the four elements in the financial statements of Islamic entities (commercial, social, Islamic and other financial activities). The method used is descriptive quantitative with a sample of 100 sharia B-class hospitals registered in the Association of sharia hospitals in Indonesia. This study found that only a small proportion of sharia hospitals apply other financial source disclosure elements. Therefore, the regulator needs to provide supervision and sanctions to sharia hospitals that have not implemented financial standards according to procedures.]]>
<![CDATA[Analysis of Changes in the Stipulation of the Employment Creation Law on Taxation Laws ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Siami Romadhini]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v7i1.283
<![CDATA[This study aims to determine the changes in taxation legislation based on the determination of the work copyright law in 2021. This study uses a literature review study method with a normative juridical approach. The object of the research was the Danny Darusslam Tax Center. The data source used is secondary data. Technical analysis of data by using a matrix of changes in income tax laws. The results of the study explain that the Job Creation Act was passed to help the country's economic recovery by simplifying, synchronizing and trimming laws and regulations, especially in the field of taxation in order to attract investors. In addition, the Job Creation Law to increase investment funding is regulated in Law Number 2 of 2020, encouraging taxpayer compliance and voluntary payment, increasing legal certainty, and creating justice by taxing electronic transactions.]]>
<![CDATA[Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Achmad Iqbal]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i1.29046
<![CDATA[Corporate Social Responsibility (CSR) is a company responsibility that not only about how to generate profits, but also pay attention to society and the environment. This study aims to analyze the CSR role of retail companies in Indonesia. This research uses a qualitative approach. The results show that retail companies in Indonesia have implemented CSR in a sustainable manner. The CSR program has implications in several aspects, including social, economic, and environmental aspects. In social programs, retail company CSR is dominated by educational assistance activities, natural disasters, and blood donors. ERAA is a company that focuses on economic aspects with community development. Environmental aspects are dominated by tree planting and energy reduction. Community Development (Comnev) should be the basis for implementing CSR programs to be more sustainable.]]>
<![CDATA[Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan: Green Economy ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Richo Diana Aviyanti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.748
<![CDATA[This study aims to provide solutions and references in handling sustainable environmental development. this research method uses a qualitative descriptive phenomenological approach with a literature approach. The results of this study reveal that indonesia cannot be separated from the development of the manufacturing sector which has the function of driving the economy. This must also be balanced with an understanding of the green economy to save the surrounding environment. Experts and literature also reveal that the concept of a green economy is very helpful for the state to preserve natural resources (SDA). The role of the green economy major is very helpful in realizing the welfare of natural resources that can contribute to science. therefore, a green economy major is very much needed in southeast asia, especially the unitary state of the republic of indonesia, Especially Human Resources (HR) who do not understand the importance of a green economy. One of the efforts to save a country is to improve the quality of human resources, especially in this case, human resources who understand the green economy in a sustainable manner. The curriculum that supports this program is the green curriculum, where the curriculum encourages the realization of the indonesian green movement. this scheme builds sustainability through a green economy by realizing various roles. The role of academics aims to create competent human resources in providing scientific literacy and application in the environmental field. Organizations that are directly involved in the green economy, especially environmental issues, are the government, research institutions, and educational institutions.Gr]]>
<![CDATA[EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, TAX PLANNING AND DIVIDEND POLICY ON THE VALUE OF COMPANIES LISTED ON THE IDX ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Yunita Futui Trianti]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v5i4.3519
<![CDATA[This study aims to analyze the effect of capital structure, profitability, tax planning, and dividend policy on firm value. The research method uses an indexed population of 57 consumer goods listed on the IDX in 2020 with a sample of 27 companies. The sampling technique used was purposive sampling. The results showed that the capital structure had an effect on firm value with a significant level of]]>
<![CDATA[Tingkat Kesehatan Bank: Pendekatan Risk Based Bank Rating terhadap Nilai Perusahaan ]]>
<![CDATA[Juli Murwani]]>;
<![CDATA[Abd Rohman Taufiq]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1215
<![CDATA[Conventional National Private Banks as one of the companies that contribute to stabilizing the national economy need to maintain their health level by implementing various applicable policies. To maintain the soundness of the bank, it must be able to stabilize its performance so that it has an impact on the trust of stakeholders in the bank. Thus the purpose of banking will be fulfilled, namely to maximize the value of the company. This research was conducted at Conventional National Private Commercial Banks listed on the IDX 2016-2020. The data source is secondary data obtained from the annual report of each bank which is the sample of the study as many as 32 banks. The research method used is a quantitative approach using multiple linear regression analysis and using SPSS version 18 program assistance. The results of this research are GCG variable with independent commissioner board size proxy, profitability with BOPO ratio has no effect on firm value. While the risk profile using the LDR ratio, capital as measured by the CAR ratio has an effect on firm value. The variable size of the bank is not able to moderate the effect of GCG on firm value.]]>
<![CDATA[Pelatihan digital entrepreneurship untuk memasuki pasar virtual: UMKM handycraft Desa Cileng, Kecamatan Poncol, Kabupaten Magetan ]]>
<![CDATA[Anny Widiasmara]]>;
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Puji Nurhayati]]>;
<![CDATA[Richo Diayan Aviyanti]]>;
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Diaz Martha Chairunnisa]]>
<![CDATA[ Penamas: Journal of Community Service Vol. 2 No. 1 (2022): Penamas: Journal of Community Service ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/penamas.v2i1.358
<![CDATA[The increase in the number of MSMEs will not contribute and sustain if MSMEs are not able to compete with the changing times. Internet of Things (IoT) is one form of changing times that has an impact on all aspects, including business. The impact of IoT on business is the shift of business from conventional business to digital business. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan which still lacks literacy about marketing and information technology. The purpose of this activity is to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The training program is expected to increase literacy knowledge about digital marketing, expand market reach, and fulfill the desired turnover target.]]>
<![CDATA[THE IMPORTANCE OF CONSERVATISM IN IMPROVING EARNINGS QUALITY IN ASEAN ]]>
<![CDATA[Dahyang Ika Leni Wijayani]]>;
<![CDATA[Hendra Sanjaya Kusno]]>;
<![CDATA[Abd Rohman Taufiq]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2022.13.3.33
<![CDATA[Abstrak – Pentingnya Perilaku Konservatisme dalam Meningkatkan Kualitas Laba di ASEANTujuan Utama – Studi ini dilakukan untuk mempelajari efek corporate governance, konservatisme akuntansi, serta budaya nasional terhadap kualitas laba akuntansi.Metode – Studi ini menggunakan analisis regresi linier berganda sebagai metode. Adapu sampel penelitian adalah laporan keuangan bank di lima negara ASEAN selama tahun 2018 sampai 2019.Temuan Utama – Studi ini mengungkapkan bahwa perilaku konservatisme akan memicu manajemen berperilaku opportunistik melalui manajemen laba. Tindakan ini akan menurunkan kualitas laba. Sebaliknya, corporate governance dan budaya nasional bukan faktor penyebab pemicu kualitas laba akuntansi.Implikasi Teori dan Kebijakan – Meningkatnya perilaku konservatif dalam penyusunan laporan keuangan akan menurunkan kualitas laba karena laba yang dilaporkan cenderung understated. Perusahaan diharapkan dapat mempertimbangkan perilaku konservatif dalam penyusunan laporan keuangan.Kebaruan Penelitian – Studi ini memberikan gambaran determinan kualitas laba bank di lingkup regional ASEAN. Abstract – The Importance of Conservatism in Improving Earnings Quality in ASEANMain Purpose – This study was conducted to study the effects of corporate governance, accounting conservatism, and national culture on the quality of accounting earnings.Method – This study used multiple linear regression analysis as the method. The research sample is the financial reports of banks in five ASEAN countries from 2018 to 2019.Main Findings – This study reveals that conservatism behavior will trigger management to behave opportunistically through earnings management. This action will reduce the quality of earnings. On the other hand, corporate governance and national culture are not causative factors that trigger the quality of accounting earnings.Theory and Practical Implications – Increasing conservative behavior in preparing financial statements will reduce the quality of earnings because reported earnings tend to be understated. Companies are expected to consider conservative behavior in preparing financial reports.Novelty – This study provides an overview of the determinants of the quality of bank earnings in the ASEAN region.]]>
<![CDATA[Pengaruh Akuntansi Lingkungan Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi ]]>
<![CDATA[Yani Yani]]>;
<![CDATA[Anny Widiasmara]]>;
<![CDATA[Abd Rohman Taufiq]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v6i2.1234
<![CDATA[This study aims to determine the effect of environmental accounting and capital structure on firm value with financial performance as a moderating variable. The sample in this study were 12 BUMN companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used is quantitative research with secondary data collection techniques. The analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The analytical tool used is SPSS 21. The results show that environmental accounting has no effect on firm value, capital structure has an effect on firm value. Financial performance is not able to moderate environmental accounting and capital structure on firm valu]]>
<![CDATA[Implications of Good Corporate Governance and Cost Efficiency on Islamic Social Reporting (Case Studies on Islamic Banking Companies in Indonesia) ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Juli Murwani]]>;
<![CDATA[Jenizar Utami]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i2.561
<![CDATA[The Islamic banking industry in Indonesia is experiencing very strong growth with the potential for Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The issue of increasing Corporate Social Responsibility (CSR) sustainability disclosure has made the issue of Islamic Social Reporting a reality. (ISR) is also increasing. This study aims to examine the effect of Good Corporate Governance and cost efficiency on Islamic social reporting (ISR). The type of data in this study uses panel data taken using a time span of five years from the 2014-2020 period. The analysis technique used consists of classical assumption test, multiple linear regression analysis test and partial test (t). The results show that Good Corporate Governance has a negative and significant effect on Islamic Social Reporting (ISR). Meanwhile, cost efficiency has no effect on Islamic Social Reporting (ISR).]]>
