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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 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) Aktsar: Jurnal Akuntansi Syariah
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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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.
Pengaruh Intellectual Capital, Leverage, Kebijakan Dividen, dan Kualitas Audit Terhadap Earnings Management dengan Profitabilitas sebagai Variabel Moderasi Hidayah, Firda Nur; Putra, Rosyid Nur Anggara
Journal of Islamic Economic Scholar Vol. 5 No. 2 (2024)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2024.5.2.53-100

Abstract

Earnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur when managers in reporting company finances use judgment for deviations in financial statement information on the basis of company performance. Factors that can motivate managers to practice earnings management are leverage, audit quality, and profitability. This study aims to determine how intellectual capital, leverage, dividend policy, and audit quality influence earnings management with profitability as a moderating variable. In this study, the population used was companies listed on the Jakarta Islamic Index 70 (JII70) for the 2015-2021 period. The sample selection was carried out using a purposive sampling technique so that as many as 20 companies were found that matched the research criteria, so that 140 research data were obtained. The data analysis technique used panel data regression with the help of the E-Views 12 statistical tool. The results showed that intellectual capital, leverage , dividend policy has no significant effect on earnings management, audit quality has a significant negative effect on earnings management, profitability is able to strengthen the effect of intellectual capital on earnings management, profitability cannot strengthen the effect of leverage and dividend policy on earnings management, profitability is able to strengthen the effect of audit quality on earnings management.
Model Manajemen Masjid Transformatif bagi Masyarakat di Masa Pandemi Covid-19 Rohimat, Asep Maulana; Putra, Rosyid Nur Anggara; Kholis , Nur; Istanto , Istanto
Transformatif : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/tranformatif.v3i1.5141

Abstract

Pandemi Covid-19 berefek besar terhadap dinamika masyarakat. Fenomena ini menjadikan tantangan bagi para Pengelola Dewan Kemakmuran Masjid (DKM) untuk ikut berperan aktif dalam penanganan problem yang kompleks akibat pandemi. Pengabdian ini bertujuan untuk mengungkap secara mendalam konsep dan model manajemen Masjid Ostium Regency Kartasura sebagai masjid transformatif pada masa pandemi Covid-19. Menggunakan model obervasi partisipan, bahwa para penulis adalah dosen yang melakukan pengabdian masyarakat sebagai  pengurus DKM yang telah merumuskan dan melakukan model manajemen masjid transformatif yaitu menjadi agen perubahan di tengah masyarakat. Model pertama, pemberlakukan praktik shalat berjama’ah sesuai protokol kesehatan tanpa mengurangi syarat dan rukun shalat. Kedua, praktik socio-entrepreneurship masjid untuk pemberdayaan ekonomi masyarakat terdampak. Ketiga, alokasi bantuan dana dari infak masjid untuk membantu warga yang melakukan isolasi mandiri akibat terpapar Covid-19. Keempat, masjid menjadi garda terdepan sosialisasi protokol kesehatan pencegahan Covid-19. Kelima, masjid membuat model pendidikan transformatif di masa pandemi. Keenam, model kolaborasi dengan PKK ibu-ibu dan pengurus RT.
Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah Putra, Rosyid Nur Anggara
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1925

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia. This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia. Keywords: SIslamic Banks, Earnings Management, Board of Commisioner, Board of Audit, Board of Directors, competence of Syariah Compliance Boards JEL Classification: G21 M41, M12, M48
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 Fitriyana Fitriyana, Fitriyana 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