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All Journal Jurnal Akuntansi & Auditing Indonesia Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Cakrawala Repositori Imwi Journal of Economics and Business UBS Jurnal Kesehatan Tambusai International Journal of Social Service and Research Jurnal Bina Bangsa Ekonomika E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Zulfikar Zulfikar
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Kondisi-kondisi untuk penyatuan (pooling) dalam penggabungan usaha (business combination) suatu tinjauan terhadap PSAK No. 22 Zulfikar Zulfikar
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 2 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini merupakan tinjauan terhadap PSAK No. 22 tentang akuntansiu penggabungan Usaha yang bertujuan menguraikan kondisi-kondisi untuk penyatuan (pooling) dalam penggabungan usaha. Kondisi-kondisi penyatuan sangat penting untuk diperhatikan bagi perusahaan sebelum mengadakan penggabungan usaha karena akan berkaitan dengan metode akuntansi yang akan digunakan. Dalam artikel ini dirangkum konsep dan metode akuntansi poenggabungan usaha menurut PSAK No. 22 dan APB Opinion 16 kemudian diakhiri dengan mengikhtisarkan kondisi-kondisi untuk dilakukan penggabungan usaha.
ANALISIS GOOD CORPORATE GOVERNANCE DI SEKTOR MANUFAKTUR: PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, RETURN ON ASSET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PASAR PERUSAHAAN Zulfikar Zulfikar
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 2 Desember 2006
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i2.1239

Abstract

This study aims to test empirically the impact of implementation good corporate governance on themarket value of firms. The Good Corporate Governance Perception Index (IICG) used in this studydeveloped by KNKCGI (2001). Moreover, this study also investigated whether investors also considerother Good Corporate Governance variables. This study examines twenty-eight companies that implemented Good Corporate Governance inJakarta Stocks Exchange during 2001 to 2002. Regression model analysis is used to identify the effectimplementation Good Corporate Governance on market value of firm. The result show that there areno positively impact to implementation Good Corporate Governance with market value of firms.
Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan Dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar Zulfikar; Mujiyati Mujiyati; Andy Dwi Bayu Bawono; Sri Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9409

Abstract

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini
ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014) Esti Windarti; Noer Sasongko; Zulfikar Zulfikar
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3652

Abstract

The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia. Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test
Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar Zulfikar; Mujiyati Mujiyati; Andy Dwi Bayu Bawono; Sri Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7031

Abstract

Erratum untuk artikel ini dapat dilihat: https://doi.org/10.23917/reaksi.v4i3.9409. Versi PDF terbaru artikel ini dapat diunduh pada laman tersebut.Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).
Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit Zulfikar Zulfikar; Heppy Purbasari; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14094

Abstract

The aim of this study is to identify and investigate the disclosure of sharia corporate governance structures included in the corporate governance disclosure index (CGDI). In 2019, the sample consisted of 19 Sharia Business Unit (SBU) banks. The sharia supervisory board, board of commissioners, board of directors, auxiliary committee of the board of commissioners, internal control and external audit, risk management, and reporting on the application of corporate governance are the seven metrics included in this analysis. This research employs the content analysis process, which entails reading each sample's annual report and then calculating the index score for each bank using a dichotomy approach. BANK CIMB Niaga received a maximum rating of 1.00 in 2019, suggesting that the bank perfectly reported 72 disclosure items from the seven indicators. The bank sample disclosure was found to be high on many dimensions, including the board of commissioners, board of directors, and auxiliary committee of the board of commissioners. On the other hand, among other things, the disclosure of sharia supervisory boards in US banks is generally lacking. The findings of this study show that the average disclosure rate among the bank sample is adequate, with an 89 percent percentage yield.
DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA (Studi Empiris pada Pemerintah Provinsi se-Indonesia Tahun 2012-2014) Hastu Sarkoro; Zulfikar Zulfikar
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1972

Abstract

The purpose of this research is to examine the significant impact of Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue in Human Development Index at Province Governance in Indonesia. The method of this research is purposive sampling with 33 province as a sample for every year from 34 province at Indonesia  for 2012-2014 period. This research utilizies secondary data. The data are taken from the website BPS Statistic Indonesia (www.bps.go.id). The data which is analyzed in this research are collected through the realitation revenue and expenditure of provincial government. The data which have already collected are processed with classic assumption test before hypothesis test. Hypothesis test in this research use multiple regression with t test, F test and coefficient determination test. The result of this research show that partially Local Government Expenditure and Original Local Government Revenue have a positive significant impact to the Human Development Index. Whereas, General Allocation Fund and Special Allocation Fund have a negative significant impact to the Human Development Index. Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue have a positive significant impact to the Human Development Index simultaneously.
Bimbingan Teknis Tata Kelola Keuangan dan Anggaran Berbasis Kinerja Sekolah Tinggi Ilmu Kesehatan (Stikes) Muhammadiyah Palembang Zulfikar Zulfikar; Rosida Nur Syamsiyati; Ahmad Muttaqin
Jurnal Pengabdian Pada Masyarakat Vol 4 No 4 (2019)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.517 KB) | DOI: 10.30653/002.201944.186

Abstract

TECHNICAL ASSISTANCE FINANCIAL REPORTING AND BUDGETING BASED PERFORMANCE IN STIKES MUHAMMADIYAH PALEMBANG. The purpose of this technical assistance activity were to provide knowledge and insights related to the financial management and performance based budgeting to the principal and budget user of STIKES Muhammadiyah Palembang and to help compile the work program. This activity was attended by 23 leaders from various levels.Materials that provided were, performance based budgeting, best practices, and financial reporting. The results of technical assistance for performance based budgeting indicate an increase in the ability of participants to develop budgets. Evaluation of the participants showed that they were very enthusiastic about following the activity from beginning to end.
Factors Affecting Capital Adequacy in the Ownership of Government Banks and Private Banks in Indonesia Nirma Febyanti; Zulfikar Zulfikar
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.298

Abstract

The Capital Adequacy Ratio (CAR) is a critical gauge for the sustainability of bank security. This study aims to identify the variables that influence capital adequacy. The banking sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 served as the study's sample. Independent variables are profitability, non-performing loans, loan-to-deposit ratio, bank size and ownership. The dependent variable is CAR. The sampling technique used in this study was purposive sampling. The sample that met the criteria was 25 conventional banks consisting of 6 government-owned banks and 19 privately owned banks. The analysis method used is multiple regression analysis. The results of this study show that profitability, non-perfoming loans, bank size have a significant effect on CAR. Meanwhile, the loan to deposit ratio and ownership do not affect the CAR. This study's contribution to the management of the banking sector and regulators (Bank Indonesia) is that raising CAR is essential for boosting the competitiveness of the country's banking system.
Pengaruh Ukuran Auditor Eksternal pada Hubungan Antara Efektivitas Komite Audit, Dewan Komisaris, dan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021 Berliana Putri; Zulfikar Zulfikar
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.326

Abstract

Ukuran auditor eksternal adalah indikator penting untuk meningkatkan kualitas pelaporan keuangan perusahaan dan juga ditujukan untuk meningkatkan kepercayaan investor. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi ukuran auditor eksternal yang ber KAP BIG-4. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2021. Variabel independen adalah efektivitas komite audit, dewan komisaris,dan manajemen laba. Variabel dependen adalah ukuran auditor eksternal. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel yang memenuhi kriteria sebanyak 255 perusahaan manufaktur. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa efektivitas komite audit, dewan komisaris, berpengaruh signifikan terhadap ukuran auditor eksternal yang ber KAP BIG-4. Sedangkan manajemen laba tidak berpengaruh terhadap ukuran auditor eksternal yang ber KAP BIG-4.
Co-Authors Abdul Conteh Adiesty Yulia Rahma Alfian Saifuddin Mahmud Andy Dwi Bayu Bawono Andy Dwi Bayu Bawono Apriliyarisqi Indah Mustika Berliana Putri Danang Aji Nugraha Devita Lestyoutari Dewita Puspawati Esti Windarti Faridah Andini Sriwidayati Putri Fauzy Dwi Hanan Fiqca Afanji Hastu Sarkoro Helmi Attariq Fadhlurrahman Hendri Hermawan Adinugraha Heppy Purbasari Isma Widiyasmara Lamin Kaira Mujiyati Mujiyati Nirma Febyanti Noer Sasongko Ratih Wahyu Pratiwi Restu Hamzah Fanzuri Rinda Kurniawati Rizqita Nur Fadhilah Rosida Nur Syamsiyati Sri Wahyuni Sugiarti Taufiq Dwi Saputra Triyono Triyono