Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.307

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Widya Manajemen & Akuntansi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan al-Uqud : Journal of Islamic Economics Jurnal Ekonomi & Keuangan Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekobis : Ekonomi Bisnis & Manajemen Proceeding National Conference Business, Management, and Accounting (NCBMA)

Muslich Anshori

Fakultas Ekonomi Dan Bisnis Universitas Airlangga, Indonesia

Author-ID : 2944977

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 21 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46) Anshori, Muslich; Hariyanto, Program
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3702.784 KB)

Management accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard, including the statement of income tax accounting standard (Pernyataan Standar Akuntansi Pajak Penghasilan, PSAK No. 46), in order the financial report which are prepared get the high degree of opinion from independent auditor.

Poverty Alleviation Through Social Capital in Coastal Areas: Pariaman Coastal Case Kamarni, Neng; Anshori, Muslich; Sukmana, Raditya
Journal of Innovation in Business and Economics Vol 3, No 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

This study aimes to provide an overview of the importance of social capital in poverty alleviation in Pariaman coastal area. The research was a survey research conducted in Padang Pariaman District, sample was conducted purposively sampling with 100 fishermen households as a sample. The result revelead that institution and culture variables get good categories while trust and participation variables are categorized as poor. The institution is one of four variables which has a significant correlation with welfare while the others are not significant. Trust and participation variables not have a significant correlation because they get poor category, but the interesting case even though the culture variable which gets a positive category but does not correlate significantly with the welfare. Although only institution variable which has a significant correlation with welfare, in general social capital has a positive impact on poverty alleviation in Pariaman Distric.

Analysis of Women Social Entrepreneurship on Micro and Small Enterprises Asfiah, Nurul; Anshori, Muslich; Mawardi, Imron
Journal of Innovation in Business and Economics Vol 2, No 01 (2018): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Small, and Medium-sized Enterprises (SMEs) are one of the main actors for national development process. This research is intending to explore the phenomenon or symptom of socio-economic problems in those SMEs. That done by observing women entrepreneur, especially social entrepreneurship subject in Micro and Small Enterprises, that become the member of economic program BUEKA. Therefore, this is a qualitative research with phenomenology approach. Data seeking is directly involved observation or Participating Observation in some of the entrepreneurship events that held by ‘Aisyiyah Movement, and thereafter record it in detail. Collecting data is done with interview about: 1) SMEs relation pattern with the companion institutions, 2) Comprehensive illustration about women empowerment in SMEs entrepreneur, 3) Activities that have been done by those women entrepreneurs are categorized as social entrepreneurship. And then, this research is completed thorough indepht interview for discovering data that is started from the key informant. The result from this research is ‘Aisyiyah is a women organization that driven to improve the life quality of women and family, with social entrepreneurship.

Pencapaian Kinerja Melalui Responsifitas Pada Pesaing Dengan Moderasi Tensi Persaingan Dan Kelonggaran Sumberdaya Muslich Anshori; Badri Munir Sukoco; Mikhael Mangihot Napitupulu
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 5 No. 1 (2012): Jurnal Manajemen Teori dan Terapan - April 2012
Publisher : Universitas Airlangga

Telecommunication industry in Indonesia is growing rapidly in the last two decades. Prepaid services remain dominant (above 90%), in which 95% are distributed electronically. The condition attracts many players to participate in the business and eventually increasing the competitive tension among them. Based on market orientation perspective, we investigate whether responsiveness toward competitors deliver higher performance for electronic server company? Moreover, this study address under which conditions that the relationship is strengthened or weakened? By distributing questionnaires among all electronic server companies in Surabaya, we reported that responsiveness toward competitors positively contribute to companies’ performance. The relationship strengthened when the slack resources was low than high, while there was no moderating effect of competitive tension. Managerial and academic implications are further discussed.

PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP INDEPENDENSI AUDITOR (Studi pada Kantor Akuntan Publik di Surabaya) Drs. Ec. Hanny Wurangian, M.Si., Ak.; Dr. Muslich Anshori, M.Sc., Ak.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Public accountant role and it position is creticized by society, especially for some cases involved large company and big certified public accountant, such happened in United States few years ago. In Indonesia, there are some cases which still cause pro and contra in public. In those cases, public accountant professionalism is questioned. As we know, the most important aspect, which public accountant must maintain is trust from society as their user.In this research, we analyzed auditor independency aspect and some factors, such as: quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation at certified public accountant in Surabaya. Population in this research is auditors and partners who signing audited financial statement (audit report) that work at certified public accountant office in Surabaya. In Surabaya, there are 54 CPA Offices or 77 auditors and partners. All of those 77 auditors and partners acted as respondent and analysis units in this research. Thus, the data collection was done by census.Multiple Regression Model was used to test hypthesis which said that quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation, both collectively and partially, affected to auditor independency at CPA Office in Surabaya.This research show that quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation, collectively, affect to auditor independency at CPA Office in Surabaya. And only 3 or 7 tested variables, which is quality of auditor, auditor-clients relationship, and audit duration, partially, affect to auditor independency, which the most affected variable is auditor-clients relationship.

Determinant factors affecting environmental, social and governance (ESG) disclosure Valentino Ardian Perdana; Muslich Anshori
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p25-36

This study aims to determine factors affecting Environment, Social, and Governance (ESG) disclosure. This study uses secondary data from the CSRHub index and data from annual reports of companies listed on the Indonesia Stock Exchange (IDX). The research period is twelve years (2009-2020). This study uses linear regression analysis. The study indicates that the director's size, environment and social committee, domestic ownership, and concentration ownership have a significant positive effect. Domestic factors such as environment and social committee, domestic ownership, and concentration ownership affect ESG disclosure.AbstrakTujuan dari penelitian ini adalah untuk mengetahui berbagai macam faktor-faktor yang mempengaruhi pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST). Penelitian ini menggunakan data sekunder yang ada pada laporan tahunan perusahaan yang ada dalam Bursa Efek Indonesia, serta menggunakan data melalui penilaian lembaga penilaian LST yaitu CSRHub. Penelitian ini memiliki waktu peiode sebanyak dua belas tahun (2009-2020). Penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS versi 25. Hasil dalam penelitian ini menunjukkan bahwa ukuran dewan direksi, komite lingkungan dan hubungan sosial, kepemilikan domestik, dan konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan LST. Hal ini mengungkapkan bahwa faktor-faktor dalam negeri seperti komite lingkungan dan hubungan sosial, kepemilikan domestik, dan konsentrasi kepemilikan dalam negeri mempengaruhi pengungkapan LST

Motivation to paying Zakat: The role of religiosity, Zakat literacy, and government regulations Muhammad Syauqi; Muslich Anshori; Imron Mawardi
al-Uqud : Journal of Islamic Economics Vol. 6 No. 2 (2022): July
Publisher : Universitas Negeri Surabaya

Zakat as an instrument of poverty alleviation, is considered very effective in distributing welfare. However, the reported zakat receipts in Indonesia are still far from the estimated revenue potential. This research examined the factors that motivate the payment of zakat through an official national institution or organization. This quantitative research employed the explanatory method, with data analysis techniques comprising the partial test (t), stimulant test (F), and the coefficient of determination (R2). Subsequently, the results indicated that the factors of religiosity, zakat literacy and government regulations simultaneously affect the motivation to pay zakat through a management agency. Partially influencing factors were zakat literacy and government regulations, while religiosity had no effect.

INTERNAL CONTROL MODERATES THE INFLUENCE OF THE FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD Dina Indriana; Muslich Anshori
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.36732

The focus of the research is to investigate internal control in moderating the effect of variables on the elements of The Fraud Hexagon on fraudulent financial reporting. The sample was selected using purposive sampling at public companies in the construction industry in Indonesia for the period 2016 – 2020. The research hypothesis was tested using Multiple Linear Regression Analysis with SPSS. The results of the study indicate that audit fee have a negative effect on financial statement fraud because low audit fees make auditors not give greater effort to the audit process so that the risk of audit quality is getting lower. Low audit quality makes fraudsters believe that their behavior will not be detected, thereby increasing the possibility of financial statement fraud. Meanwhile, internal control will not work effectively if employees do not have the same perception as the company regarding internal control.

Determinants Moderators of Financial Distress: An Evidence Affiliation Group and Political Connection Rony Wardhana; Muslich Anshori; Heru Tjaraka
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p132-147

There is a theoretical gap in the research during the research period, so it is necessary to reconcile the findings, which is expected to be useful for all parties, academics, practitioners and related companies. The analysis used in this research is the Smart PLS tool. The population in this study are all manufacturing industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample of this study amounted to 144 companies. Tax aggressiveness shows results that do not affect the capital structure of manufacturing companies. Investment decisions affect the increase in capital structure in manufacturing companies. The capital structure shows a strong influence on financial distress in manufacturing companies. The results of the indirect effect test explain that tax aggressiveness has no significant effect on financial distress through capital structure. The results of the indirect effect test explain the substantial impact of investment decisions on financial distress through capital structure. The results of the moderating effect test show that the capital structure has no significant effect on financial distress with group affiliation moderation. The results of the moderating effect test explain the significant effect of capital structure on financial distress by moderating political connections.

PRIORITAS MASALAH DAN SOLUSI PENGEMBANGAN WAKAF SAHAM DARI ASPEK NAZHIR Nova Rini; Nurul Huda; Muslich Anshori
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol. 13 No. 1 (2023): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : Universitas Teknologi Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v13i1.699

Nazhir yang profesional dan berkompetensi yang baik mempunyai peranan penting dalam meningkatkan kepercayaan masyarakat dalam melakukan wakaf saham. Sehingga tujuan penelitian ini untuk mengetahui masalah, solusi, dan strategi yang mempengaruhi perkembangan wakaf saham dari aspek nazhir. Metode penelitian yang digunakan berupa metode kualitatif dengan pendekatan Analytic Networking Process (ANP). Sumber data berupa hasil wawancara dan kuesioner yang diisi oleh informan expert sebanyak 12 informan. Hasil penelitian menunjukkan bahwa terdapat tiga aspek yang menyebabkan kurang berkembangnya wakaf saham di Indonesia dari segi nazhir adalah sumber daya manusia, profesionalitas, dan pengetahuan. Sumber daya manusia nazhir masih dirasa rendah kualitasnya ketika diminta untuk mengelola wakaf saham. Adapun solusi untuk mengatasi rendahnya kualitas sumber daya manusia nazhir tersebut disarankan untuk dilakukan sertifikasi profesi untuk nazhir. Sertifikasi tersebut dilakukan untuk menilai kompetensi nazhir dalam mengelola wakaf saham di Indonesia. Profesionalitas nazhir dalam mengelola wakaf saham di Indonesia juga merupakan hal yang menyebabkan wakaf saham di Indonesia sulit untuk berkembang. Hal ini dikarenakan belum adanya standar profesional dalam pengelolaan wakaf saham. Adapun solusi untuk mengatasi masalah tersebut dengan mengadakan sertifikasi profesi bagi nazhir. Pengetahuan nazhir mengenai wakaf saham di Indonesia juga merupakan hal yang menyebabkan wakaf saham di Indonesia sulit untuk berkembang. Hal ini dikarenakan masih minimnya sosialisasi wakaf saham terhadap nazhir dan kurangnya literasi nazhir terhadap wakaf saham. Adapun solusi untuk masalah tersebut adalah dengan melakukan sosialisasi mengenai wakaf saham. Sehingga, dengan adanya sosialisasi bagi nazhir mengenai wakaf saham akan meningkatkan pengetahuan nazhir tentang wakaf saham.

Co-Authors Ambariyanto Ambariyanto Badri Munir Sukoco Darodjatun, M A S Sridjoko Dina Indriana Drs. Ec. Hanny Wurangian, M.Si., Ak. Fofana, Mamady HANDRA, HEFRIZAL Hariyanto, Program Harumain, Yong Adilah Shamsul Heru Tjaraka Ida Ayu Putu Sri Widnyani Imron Mawardi Kamarni, Neng Mikhael Mangihot Napitupulu Mubaraq, Muhammad Raihan Muhammad Ali Nuruddin Muhammad Syauqi Muhidin Muhidin Nova Rini Nova Rini Nurianah Nurianah Nurul Asfiah Nurul Asfiah Nurul Huda Nurul Huda R Moh Qudsi Fauzi Raditya Sukmana Rony Wardhana Supriatiningsih, Supriatiningsih Trihatmoko, Huda Valentino Ardian Perdana Zaenudin Zaenudin

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search