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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 Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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 Pengungkapan Islamic Social Reporting Perusahaan Manufaktur pada Daftar Efek Syariah Hafas, Muhammad Mutuah; Putra, Rosyid Nur Anggara
Journal of Islamic Accounting Competency Vol. 2 No. 2 (2022): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v2i2.1259

Abstract

Penelitian ini memiliki tujuan untuk menguji faktor-faktor yang memengaruhi Islamic Social Reporting (ISR). Adapun faktor yang diuji meliputi ukuran perusahaan, rasio profitabilitas, rasio likuiditas, kepemilikan sukuk, dan financial leverage. Objek penelitian yang digunakan adalah perusahaan manufaktur yang masuk pada di Daftar Efek Syariah (DES) periode 2016-2020. Teknik purposive sampling digunakan dalam pengambilan sampel, dengan sampel terpilih yaitu 70 perusahaan dengan jangka waktu pengamatan 5 tahun, sehingga keseluruhan sampel yang digunakan pada penelitian ini ialah 350 perusahaan sampel. Data penelitian diperoleh melalui situs resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id atau web resmi dari perusahaan terkait. Analisis regresi berganda digunakan untuk melakukan analisis hasil penelitian dengan bantuan program Eviews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap pengungkapan Islamic Social Reporting (ISR), profitabilitas berpengaruh positif signifikan terhadap ISR, likuiditas berpengaruh negatif signifikan terhadap ISR, kepemilikan sukuk dan financial leverage tidak berpengaruh terhadap ISR.
Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Yadiati, Winwin; Prasojo, Prasojo; Listyorini, Inon; Rofiqah, Ifah; Putra, Rosyid Nur Anggara
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26740

Abstract

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.
Determinan Discretionary Loan Loss Provision pada Perbankan Syariah di Indonesia Anggraeni, Novita; Putra, Rosyid Nur Anggara
Sunan Kalijaga: Islamic Economics Journal Vol. 1 No. 1 (2022)
Publisher : Department of Islamic Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/skiej.2022.1.1.1523

Abstract

This study is a quantitative study that aims to examine the effect of pre-managed earnings, capital management, leverage, sharia supervisory board, concentration ownership, and institutional ownership variables on earnings management proxied through discretionary loan loss provision. The research object used in this study were 12 Islamic banks registered with the Financial Services Authority (OJK) for the 2015-2019 period which were selected through purposive sampling technique. The data analysis technique used is panel data regression analysis using the help of the e-views software version 11. The results of this study indicate that pre-managed earnings, concentration ownership, and institutional ownership have no effect on discretionary loan loss provision. The leverage variable has a significant negative effect on the discretionary loan loss provision and the sharia supervisory board has a significant positive effect on the discretionary loan loss provision. While the capital management variable has an effect on the discretionary loan loss provision but has the opposite direction to the hypothesis in this studyKeywords: Discretionary Loan Loss Provision, Pre-managed Earnings, capital management, Leverage,  sharia supervisory board, Ownership
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 : Akuntabilitas

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.
Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015–2018 Putra, Rosyid Nur Anggara
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5666

Abstract

Each type of contract in financing in a Sharia Bank has differentcharacteristics. This can not be separated from the type of transaction used infinancing. This study aims to analyze the effect of financing characteristicsbased on the contract in the distribution of funds, namely: mudharabahfinancing, musyarakah financing, murabahah financing and qardh loans tofinancing risk which is proxied by the ratio of non-performing finance (NPF).The research is a quantitative associative study with the object of a shariacommercial bank in Indonesia. The sampling technique used a purposivesampling technique where the number of samples analyzed was 66 consistingof 11 Islamic Commercial Banks with the period 2011-2016. The analysisshows that mudharabah financing has a positive effect on NPF, murabahahfinancing has a negative effect on NPF. While musyarakah and qardhul hasanfinancing does not affect the NPF ratio.
Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019) Asaqdah, Siti Halizah; Putra, Rosyid Nur Anggara
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.11776

Abstract

The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.
Beyond Compliance: Interpretive Content Analysis of Shariah Governance Disclosures in Indonesian Islamic Banks Prasojo; Romzie Rosman; Dwi Marlina Wijayanti; Rosyid Nur Anggara Putra; Lailatis Syarifah
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.770

Abstract

This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks. An explanatory-sequential mixed-methods approach combines a structured disclosure checklist, interpretive rubric, and cluster analysis to assess reporting practices. Two disclosure tendencies emerge: strategic disclosure and transitional compliance. Banks with stronger SSB characteristics tend to present more developed disclosure narratives, while formal governance structures alone show weaker associations. The findings suggest that disclosure quality reflects institutional capability and supervisory practices beyond structural arrangements.
The Role of Environmental, Social, and Governance in Moderating the Influence of Tax Avoidance and Financial Distress on Firm Value Fitriyana Fitriyana; Rosyid Nur Anggara Putra
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
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.2025.4.2.137-151

Abstract

Purpose: This study aims to analyses the influence of tax avoidance and financial distress on firm value and the role of Environmental, Social, and Governance (ESG) as a moderator in non-financial companies listed on the Indonesia Stock Exchange in the 2020-2024 period. Method: This study is a quantitative study that uses secondary data from annual reports and ESG data from Bloomberg. The selection of companies was based on predetermined criteria using the purposive sampling method, which resulted in as many as 175 observations. This study was tested using panel data analysis and analysed by panel data regression with EViews 12 software. Findings: Based on the results of data analysis, it can be concluded that tax avoidance measured using ETR does not have a significant effect on the firm value. financial distress measured using Z-Score EMS has a significant negative effect on the firm value. ESG cannot moderate the influence of tax avoidance on firm value. ESG is able to weaken the negative influence of financial distress on firm value. Novelty: This study combines four variables (tax avoidance, financial distress, ESG, and firm value), which are still relatively rare, thus providing an opportunity to explore new relationships and find out how non-financial companies listed on the IDX can utilize ESG scores in weakening the influence of tax avoidance and financial distress on firm value.
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
Co-Authors Achmad Pradana Ahmad Pauyan Alif Khuwarizmi Maulana Julendra Alif Miftahul Fahmi Antin Okfitasari, Antin Asaqdah, Siti Halizah Asep Maulana Rohimat Ayu Franciska Dwi Marlina Wijayanti Fadmaulida, Nilam 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 Lailatis Syarifah 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, Prasojo Rofiqah, Ifah Romzie Rosman Shinta, Septiana Has Siti Halizah Asaqdah Sulaiman Ahmad Warohmah, Vesti Winwin Yadiati Yayu Putri Senjani, Yayu Putri