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All Journal AKUNTABILITAS At-Taradhi: Jurnal Studi Ekonomi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah SYIRKAH 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 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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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
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
Co-Authors Achmad Pradana Ahmad Pauyan Alif Khuwarizmi Maulana Julendra Alif Miftahul Fahmi Antin Okfitasari, Antin Asaqdah, Siti Halizah Asep Maulana Rohimat 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 Yadiati, Winwin Yayu Putri Senjani, Yayu Putri