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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Keuangan dan Perbankan Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat IIJSE
Edy Suprianto
Universitas Islam Sultan Agung, Semarang, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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THE MODERATION EFFECT OF COVID-19 ON REGIONAL INCOME OF THE PROVINCIAL GOVERNMENT IN INDONESIA Edy Suprianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4005

Abstract

This study aims to examine the effect of Regional Income (PAD) on Capital Expenditures with Covid-19 as moderating variable. The population of this study was 136 provincial governments in Indonesia in 2019-2020. Also, this study used purposive sampling method and documentation as the data collection technique. The analysis technique used the Moderated Regression Analysis method. Based on the results of statistical tests, PAD had a significant positive effect on Capital Expenditures, but the Covid-19 had an insignificant negative effect on PAD and Capital Expenditures. Keywords: Regional Income, Capital Expenditures, Covid-19
Faktor-faktor Yang Mempengaruhi Opini Audit Going Concern Edy Suprianto; Ramadhani Rizal Rinardi
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.2.112-120

Abstract

Abstract             The purpose of this study was to analyze the factors that influence going concern audit opinion. The population in this study were all companies listed on the Indonesia Stock Exchange. The sample was selected by purposive sampling method, in order to obtain 1002 observations (company/year). Data were analyzed using logistic regression analysis model. Based on the results of the analysis, it can be concluded that only the variables of previous year's audit opinion and opinion shopping have an effect on going concern audit opinion. While the variables of financial statement disclosure, debt default, and company size have no effect on going concern audit opinion. This indicates that it is important for the company to pay attention to the previous audit opinion to be able to obtain a going concern opinion from the auditor. Keywords: disclosure of financial statements, debt default, size of the company, audit opinion in the previous year, opinion shopping, going concern audit opinion Abstrak            Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi opini audit going concern. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel dipilih dengan metode purposive sampling, sehingga diperoleh 1002 observasi (perusahaan/tahun). Data dianalisis dengan menggunakan model analisis regresi logistic. Berdasarkan hasil analisis dapat disimpulkan bahwa hanya variable Opini audit tahun sebelumnya dan Opinion Shopping yang berpengaruh terhadap opini audit going concern. Sedangkan variable disclosure laporan keuangan, debt default, dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern. Hal ini mengindikasikan bahwa penting bagi perusahaan untuk memperhatikan opini audit sebelumnya untuk dapat memperoleh opini going concern dari auditor.  Kata kunci: disclosure laporan keuangan, debt default, ukuran perusahaan, opini audit tahun sebelumnya, opinion shopping, opini audit going concern.
Sharia Bank Research Roadmap in Indonesia Edy Suprianto; Dedi Rusdi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economic: July, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.2357

Abstract

The study describes the roadmap for the history of sharia bank research in Indonesia from 12 accredited journals in Indonesia with a minimum index of Sinta 2. The sample from 2011 to 2021 obtained 83 articles discussing sharia bank. Based on the results of the analysis, the majority of research on Islamic banks in Indonesia is published in two journals, namely the Iqtishadia journal (Jurnal of Islamic Economics and Business Studies) and Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business), with 31% and 22% of the total sample article for each journal. 18 out of 83 articles obtained are qualitative research methods. Meanwhile, 65 articles use quantitative methods. In qualitative research, descriptive analysis methods or case studies are the most widely used, and in quantitative research, the most commonly used method is regression analysis.
The Effect of Islamic Corporate Governance and Maqashid Sharia Index on Firm value with Islamic Social Reporting as a Moderating Variable Zaenal Alim Adiwijaya; Edy Suprianto; Dedi Rusdi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 1 (2023): Sharia Economic: January, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i1.3135

Abstract

The need for organizational governance is currently a major issue in Islamic banks. This is important to increase the profitability of Islamic banks and investor confidence. The research aims to examine the effect of Islamic Corporate Governance and the Maqashid Sharia Index on Firm Value with Islamic social responsibility as a Moderating Variable. The population of this research used all Islamic commercial banks registered with Bank Indonesia (BI) and the Financial Services Authority (OJK). The study is explanatory research by selecting samples with the criteria: First, Islamic banks have presented their financial statements from the 2018-2020 period and could be accessed on the official websites of each Islamic bank or other official websites. Second, Islamic commercial banks have published the GCG Statement which can be accessed on the official website of Islamic banks. Based on the analysis results, it can be concluded that Islamic Corporate Governance and the Maqashid Sharia Index have a positive and insignificant effect on firm value. However, these results proved that ISR was able to moderate the relationship between Islamic Corporate Governance and the Maqashid Sharia Index with firm value.
PENYULUHAN TENTANG PEMBIAYAAN SYARIAH BAGI CALON NASABAH BANK DAN KOPERASI SYARIAH Edy Suprianto; Dedi Rusdi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11934

Abstract

Bank interest for Muslims is haram. However, many people still choose conventional banks or cooperatives because they are comfortable and trust conventional banks. In fact, there are still many people who feel that in practice the conventional banking system and sharia banking are no different. Many Islamic banks still use interest as the basis. Of course, this perception is wrong among the public. Based on the problems mentioned above, try to provide the best solution. The solution we offer is providing education about sharia financing. In this activity, several participants felt happy and satisfied with the explanation from the presenters and no longer thought that sharia financing was the same as non-shariah financing. With this activity, it is hoped that in the future members will be able to use products from the Sultan Agung Islamic University Semarang Consumer Cooperative so that they can improve the performance of the cooperative. Keywords: sharia financing, cooperatives, profit sharing. Abstrak Bunga bagi orang islam adalah haram hukumnya. Meskipun demikian dari beberapa masyarakat masih banyak yang memilih bank atau koperasi konvensional karena telah nyaman dan percaya dengan bank konvensional. Bahkan masih banyak masyarakat yang merasa bahwa dalam praktiknya system bank konvensional dan bank syariah tidak ada bedanya. Banyak bank syariah yang masih menggunakan dasar bunga. Tentu saja persepsi ini yang salah dari masyarakat. Berdasarkan permasalah yang disebutkan di atas, maka mencoba memberikan solusi yang terbaik. Solusi yang kami tawarkan yaitu memberikan penyuluhan tentang pembiayan syariah. Dalam kegiatan tersebut beberapa peserta merasa senang dan puas atas penjelasan dari pemateri dan tidak lagi berfikir bahwa pembiayaan syaraih sama dengan pembiayaan non-syariah. Dengan kegiatan ini diharapkan ke depanya para anggota dapat menggunakan produk dari Koperasi Konsumen Universitas Islam Sultan Agung Semarang ini sehingga dapat meningkatkan kinerja koperasi. Kata kunci: pembiayaan syariah, koperasi, bagi hasil
Co-Authors Ahmad salim Dedi Rusdi Dedi Rusdi Dedi Rusdi, SE,MSi,Akt Doddy Setiawan Doddy Setiawan Dyah Sawitri Hendry Setiawan Henny Murtini Kiryanto Kiryanto Lifza Priyangga Putra Mifkhatun Nikmahi Rahmawati Rahmawati Ramadhani Rizal Rinardi Rida Hermina Septian Harryoga Suwarno Suwarno Ummul Aqida Zaenal Alim Adiwijaya