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All Journal AKUNTABILITAS At-Taradhi: Jurnal Studi Ekonomi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan JIFA (Journal of Islamic Finance and Accounting) MALIA: Journal of Islamic Banking and Finance Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Shafin: Sharia Finance and Accounting Journal Journal of Islamic economy and Community Engagement Transformatif: Jurnal Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) J-ISACC : Journal of Islamic Accounting Competency Journal of Accounting Inquiry Journal of Business Management and Islamic Banking Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Economic Scholar Jurnal pengembangan pendidikan akuntansi dan keuangan Sunan Kalijaga: Islamic Economics Journal JIFA (Journal of Islamic Finance and Accounting)
Putra, Rosyid Nur Anggara
UIN Sunan Kalijaga Yogyakarta
Religion Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Social Sciences

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Determinan Nilai Perusahaan Pada Jakarta Islamic Index 2015-2019 Ayu Franciska; Rosyid Nur Anggara Putra
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 2, Oktober (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i2.260

Abstract

The purpose of this study is to examine the factors that influence firm value in manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period. This study examines the effect of financial leverage, size, asset structure and corporate governance on firm value as measured by price to book value. The sample was determined by purposive sampling method and obtained 50 observation data. Research data collected form documentaion form the company’s annual report. The analysis technique used is multiple regression analysis. The results show that financial leverage, size, asset structure and corporate governance have a positive and significant effect on firm value. Financial leverage ratio encourage the company to pay off the liability, so cab be said that the manufacturs company do the best perfomance to create firm value. Size have positive impact to firm value. The big size company can denote the growth of the company and make the positif signal for investor. The Assets Structure has positive impact on firm value indicating that the assets structure is used optimally, it will increase the company’s return. Corporate Goverance has a positve effect on firm value where CEO Duality as indicator of corporate governance provide the strenght for top management and Independen Commisioner indicates the ability of the bord commissonerstoo make decisons more objectively.Keywords: financial leverage, size, asset structure, corporate governance,  firm value Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang memengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di Jakarta Islamic Index (JII) periode 2015-2019. Penelitian ini menguji pengaruh financial leverage, size, asset structure dan corporate governance terhadap nilai perusahaan yang diukur dengan price to book value. Sampel ditentukan dengan metode purposive sampling dan diperoleh 50 data observasi. Data penelitian dikumpulkan dengan dokumentasi dari laporan tahunan perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa financial leverage, size, struktur aset dan corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan. Rasio financial leverage memacu perusahaan untuk mampu melunasi hutangnya, sehingga dapat dikatakan bahwa perusahaan dalam sektor manufaktur sudah melakukan kinerja terbaik untuk menciptakan nilai perusahaan. Size memiliki pengaruh positif terhadap nilai perusahaan, Perusahaan berskala besar dapat menunjukkan kondisi perusahaan sedang mengalami perkembangan dan menjadikan sinyal yang baik bagi investor. Struktur aset berpengaruh positif terhadap nilai perusahaan mengindikasikan bahwa ketika aset tersebut dimanfaatkan secara optimal oleh perusahaan, maka akan meningkatkan return perusahaan. Corporate governance berpengaruh positif terhadap nilai perusahaan dimana CEO Duality sebagai indikator dari corporate governance memberikan kekuatan bagi manajemen puncak dan proporsi komisaris independen menandakan kemampuan dewan komisaris untuk mengambil keputusan semakin objektif.
PENILAIAN KESEHATAN BANK DAN FINANCIAL DISTRESS BANK UMUM SYARIAH (BUS) SEBELUM DAN SESUDAH GO PUBLIC MENGGUNAKAN METODE RGEC DAN ALTMAN Z-SCORE Miftahul Jannah; Rosyid Nur Anggara Putra
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55356

Abstract

Abstract The purpose of this study is to analyze the differences in bank health and the potential for bankruptcy between Islamic Commercial Banks before and after going public. The sampling method is purposive sampling. Based on this technique, three banks became the research samples, namely, PT. Sharia National Savings Bank (BTPNS), Panin Dubai Sharia Bank (BPDS) and PT. BRISyariah (BRIS). The data used in this study are the financial statements of Islamic Commercial Banks before and after going public on the OJK website and from each sample banking website. The time dimension used is time series and the research was conducted in a cross sectional way. The results of this study indicate that there are differences in several ratios before and after going public in assessing bank health, namely the NOM ratio at BRIS Bank, BTPNS and BPDS, ROA and CAR ratios at BRIS Bank, BTPNS. And there is no difference in the level of financial distress before and after going public at the three banks. Keywords: Bank Health, Financial Distress, Islamic Commercial Bank Abstrak Penelitian ini bertujuan untuk menganalisis perbedaan tingkat kesehatan dan potensi kebangkrutan antara Bank Umum Syariah sebelum dan sesudah go public. Metode yang digunakan dalam pengambilan sample adalah purposive sampling. Berdasarkan teknik tersebut diperoleh tiga bank yang menjadi sampel penelitian yaitu, PT. Bank Tabungan Nasional Syariah (BTPNS), Bank Panin Dubai syariah (BPDS) dan PT. BRISyariah (BRIS). Data yang digunakan dalam penelitian ini yaitu laporan keuangan Bank Umum Syariah sebelum dan sesudah go public website OJK dan dari masing-masing website perbankan sampel. Dimensi waktu yang digunakan adalah time series dan penelitian dilakukan secara cross sectional. Hasil penelitian ini menyatakan terdapat perbedaan beberapa rasio sebelum dan sesudah go public dalam menilai kesehatan bank yaitu rasio NOM pada Bank BRIS, BTPNS dan BPDS, rasio ROA dan CAR pada Bank BRIS, BTPNS. Dan tidak terdapat perbedaan tingkat financial distress sebelum dan sesudah go public pada ketiga bank tersebut. Kata kunci: Kesehatan Bank, Financial Distress, Bank Umum Syariah
Environmental, Social, Governance Disclosure, Leverage and Firm Value of Manufacturing Companies Listed on the Indonesian Sharia Stock Index Fadmaulida, Nilam; Putra, Rosyid Nur Anggara
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.020-031

Abstract

Purpose: This research aims to analyze the influence of environmental, social, governance disclosure and leverage on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2021. Methodology: The sample in this research is manufacturing companies that meet specific criteria which were selected using a purposive sampling technique with a total research sample of 129 observation data. The data analysis technique used is multiple regression analysis which is processed using e-views12. Findings: The research results show that environmental disclosure has a negative effect on company value, social disclosure has a positive effect on company value, governance disclosure and leverage have no effect on company value. These results support signal theory and legitimacy theory, where a company's disclosure of certain information can provide a signal to show that the company has good value. Companies influence public perception by carrying out their business in accordance with applicable regulations in order to gain public trust which has implications for increasing company value. Novelty: This research uses manufacturing companies listed on the indonesian sharia stock index from 2016 – 2021 and add leverage variable.
Optimization Of Local Potential In Ketupat Village, Raas District Through Food Product Processing Nurjanah; Putra, Rosyid Nur Anggara; Achmad Pradana; Muh. Rudi Nugroho
Journal of Islamic Economy and Community Engagement Vol. 3 No. 2 (2022)
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2022.3.2.1757

Abstract

Ketupat Village is a village where most of the population has livelihoods in agriculture and fisheries. The local potentials owned by the Ketupat Village have not been maximally empowered, especially the empowerment of human resources and the potential of local villages such as agricultural products and fisheries. This research is about optimizing local potential through training in making fish and chips products. The aim is to form a small business community (home industry) as a place provided for self-employment, so that people in the future have additional income that can be used for household needs. Keywords: Procesessed product, community empowerment, small business community Abstrak Desa Ketupat merupakan desa yang sebagian besar penduduknya memiliki mata pencaharian di bidang pertanian dan perikanan. Potensi-potensi lokal yang dimiliki oleh Desa Ketupat ini belum dapat diberdayakan secara maksimal terutama pemberdayaan sumber daya manusia dan potensi lokal desa seperti hasil-hasil pertanian, dan perikanan. Penelitian ini berisi tentang cara mengoptimalkan potensi lokal melalui pelatihan pembuatan produk peyek ikan dan keripik. Tujuannya adalah untuk membentuk usaha kecil masyarakat (home industry) sebagai wadah yang disediakan untuk berwiraswasta, sehingga masyarakat ke depan memiliki penghasilan tambahan yang dapat digunakan untuk keperluan rumah tangga.
Mengapa Wajib Pajak Berminat Menggunakan Jasa Konsultan Pajak? Nafisah Novalia; Antin Okfitasari; Rosyid Nur Anggara Putra; Ahmad Pauyan
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4928

Abstract

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax incentives. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using the purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that knowledge, perception of tax consultants, tax incentives, and motivation of taxpayers influenced the interest in using tax consultant services. However, tax sanctions do not affect interest in using the services of a tax consultant.
Bank Size, Investment Financing, Islamicity Performance Index dan Penerimaan Zakat Perbankan Syariah Putra, Rosyid Nur Anggara
Journal of Business Management and Islamic Banking Vol. 1 No. 1 (2022)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.2022.011-07

Abstract

Research Aims: Islamic banking has a function as a social agent. In carrying out their function as social agents, Islamic banks have the task of collecting and managing zakat funds. This study aims to determine the internal factors of Islamic banks that affect the acceptance of zakat in Islamic banks. Internal factors of Islamic banks are measured by bank size, mudharabah financing, musyarakah financing, buying and selling financing, and the Islamic performance index which is measured by profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic income ratio. Methodology: The population of this study is Islamic banks in Indonesia for the period 2013-2021 with a total sample of 8 banks. The sampling technique is the purposive sampling method by taking data from the financial statements of Islamic banks. The analysis technique uses multiple linear regression. Research Findings: The results showed that bank size and buying and selling financing had a positive effect on zakat receipts. Meanwhile, mudharabah financing, musyarakah financing, profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic ratio do not affect zakat receipts. Keywords: Islamic Banking, bank size, Investing Financing, Islamicity Performance Index, Zakat
Analyzing ESG's Role as a Mediator in Corporate Resource Allocation and Financial Outcome Senjani, Yayu Putri; Putra, Rosyid Nur Anggara
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43996

Abstract

Sustainable finance is a key focus for the Financial Services Authority (OJK) to support a green economy, yet the financial sector's understanding of its role remains limited. This study examines data from 12 companies listed on the SRI KEHATI Index over a 10-year period (2011-2020), analyzing the impact of corporate resource allocation on ESG performance and financial outcomes. The results show that investments in research and development (R&D) and cash flows directed toward investment activities significantly enhance financial performance, while human resource expenditures have no discernible effect. These findings align with the resource-based view, suggesting that innovation and strategic investments are more effective in improving profitability than labor-related costs. Moreover, ESG performance does not mediate the relationship between company resources and profitability, indicating that, for the companies studied, ESG factors have yet to be a significant driver of financial performance, reflecting the financial industry's limited integration of sustainable finance.
The Effect of Leverage, Firm Size, Profitability, and Liquidity on Hedging Decisions Heri Purwanto; Putra, Rosyid Nur Anggara
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.033-043

Abstract

Purpose: This study aims to determine the effect of leverage, firm size, profitability, and liquidity on hedging decisions of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Methodology: The sample in this study are 22 manufacturing companies listed on the IDX from 2014 to 2019. This research uses the logistic regression analysis technique. Findings: The results show that the variable leverage, firm size, and profitability have a positive effect and are significant on hedging decisions, while the liquidity variable has no effect on hedging decisions. Novelty: This study continues previous research by using a different population, adding independent variables, and using the manufacturing sector.   Keywords: Leverage, Firm Size, Profitability, Liquidity, Hedging  
Pengaruh Board Gender Diversity dan Kepemilikan Institusional terhadap Penghindaran Pajak dengan Corporate Social Responsibility sebagai Variabel Mediasi Shinta, Septiana Has; Putra, Rosyid Nur Anggara
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.15923

Abstract

Tax avoidance leads to a decrease in tax revenue, which in turn reduces state revenue. As a result, government programs, including infrastructure development, are not running optimally. This study aims to re examine the factors that influence tax avoidance behavior and analyze the effect of the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership on tax avoidance with corporate social responsibility as a mediating variable. This research was carried out on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. with a range of years of 2018 - 2023. This sort of quantitative study employs secondary data in the form of annual reports and firm sustainability reports. Purposive sampling selects companies based on specified criteria so that obtained a sample of 162 sample data processed using Eviews 12. The analysis method used is panel data regression of the selected sample. The results of model I data analysis demonstrate that the inclusion of women on the board of commissioners has a detrimental impact on corporate social responsibility. The participation of women on the board of directors and institutional ownership have little effect on corporate social responsibility. Model II data analysis reveals that the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership have no effect on tax evasion. Meanwhile, corporate social responsibility as a mediating variable has a negative effect on tax avoidance Meanwhile, corporate social responsibility does not play a substantial role in moderating the indirect relationship between the presence of women on the board of directors, women on the board of commissioners, and institutional ownership
Pengaruh Struktur Kepemilikan dan Income Smoothing pada Keinformatifan Laba Akuntansi Warohmah, Vesti; Putra, Rosyid Nur Anggara
Journal of Islamic Economic Scholar Vol. 5 No. 1 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.1.47-61

Abstract

Angka akuntansi di pasar negara berkembang kurang informatif tentang nilai ekonomi perusahaan dibandingkan dengan angka di negara maju. Sehingga keinformatifan laba terus menjadi masalah yang menantang bagi para investor, analis keuangan, manajemen dan peneliti akademis. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan perusahaan dan income smoothing terhadap keinformatifan laba akuntansi pada perusahaan manufaktur yang telah terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2016-2020. Sampel dalam penelitian ini yaitu perusahaan manufaktur yang memenuhi kriteria tertentu yang ditentukan menggunakan purposive sampling dengan jumlah sampel penelitian sebanyak 165 data observasi. Teknik analisis data yang digunakan yaitu analisis regresi berganda yang diolah menggunakan e-views9. Hasil penelitian menunjukan bahwa struktur kepemilikan tidak berpengaruh terhadap keinformatifan laba, sedangkan income smoothing berpengaruh secara negatif terhadap keinformatifan laba. Hasil ini mendukung teori keagenan dan teori sinyal yang mana income smoothing yang dilakukan manajemen merusak transparansi dan menurunkan nilai guna informasi juga memberikan sinyal negatif mengenai ketidakpastian laba dimasa datang sehingga mengurangi kekuatan respon investor dan menurunkan keinformatifan laba.
Co-Authors Achmad Pradana Ahmad Pauyan Alif Khuwarizmi Maulana Julendra Alif Miftahul Fahmi Antin Okfitasari, Antin Asaqdah, Siti Halizah Asep Maulana Rohimat Ayu Franciska Fadmaulida, Nilam Hafas, Muhammad Mutuah Hanina Halimah Sa'diyah Heri Purwanto Hidayah, Firda Nur Ifah Rofiqah Inon Listyorini Inon Listyorini, Inon Istanto , Istanto kholis , Nur Miftahul Jannah Muh Rudi Nugroho Muh. Rudi Nugroho Muh. Rudi Nugroho, Muh. Rudi Muhammad Mutuah Hafas Nafisah Novalia Novita Anggraeni Nur Arifah Nurjanah Nuzly Camelia Siregar Prasojo Prasojo Prasojo, Prasojo Rofiqah, Ifah Shinta, Septiana Has Siti Halizah Asaqdah Sulaiman Ahmad Warohmah, Vesti Winwin Yadiati Yayu Putri Senjani, Yayu Putri