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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Equity Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Religious and Cultural Studies Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Arkus Jurnal Penelitian Inovatif Jurnal Ekonomi dan Manajemen Indonesia Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Soedirman Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Persepsi Konstituen Terhadap Akuntabilitas Keuangan Partai Politik (Studi di Kota Malang) Kholmi, Masiyah
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.472 KB)

Abstract

The purpose of this research is to understand perceptions of constituents towards financial accountability of political parties and to support them in improving financial accountability. Independent variables in this research are political parties’ accountabilities. Samples in this research are constituents in Malang by Purposive Random Sampling. There are 102 respondents in this research. Data collection is carried out through distribution of questionnaires to respondents. Descriptive qualitative method was employed. The research has shown that according to constituents’ perceptions, financial accountability of political party is low, both in yearly financial report or fund campaign report. Next, there must be efforts to improve financial accountability, for example clear regulations from the government and the KPU, effective law enforcement, financial control of political party from independent teams; political party that is more transparent on campaign fund, and improvement of political party’s independence.
ARE ACCOUNTABILITY AND TRANSPARENCY IMPORTANT IN MOSQUE FINANCIAL REPORTING? Masiyah Kholmi
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.23

Abstract

Abstrak – Pentingkah Akuntabilitas dan Transparansi dalam Pelaporan Keuangan Masjid?Tujuan Utama – Penelitian ini berupaya untuk mengkaji akuntabilitas dan transparansi pelaporan keuangan masjid.Metode – Penelitian  ini menggunakan metode in-depth interview. Adapun informan utama adalah pengurus dan jamaah masjid.Temuan Utama – Akuntabilitas disajikan dengan kesederhanaan dari susunan pengelola, pola pertanggungjawaban dan bentuk laporan keuangan. Transparansi masjid dilakukan dengan adanya sinergisitas masjid, masyarakat, dengan organisasi Islam. Kesederhanaan pelaporan keuangan masjid menjadi kunci dalam akuntabilitas dan transparansi masjid.Implikasi Teori dan Kebijakan – Kajian ini dapat membuka peluang adanya teori akuntabilitas keuangan masjid. Hasil kajian ini juga dapat menjadi masukan bagi pemerintah mengenai sistem transparansi dan akuntabilitas masjid.Kebaruan Penelitian – Temuan bahwa kesederhanaan laporan keuangan justru dapat menjadi penyelaras masjid dengan masyarakat dan organisasi Islam adalah suatu kebaruan dalam penelitian ini. Abstract – Are Accountability and Transparency Important in Mosque Financial Reporting?Main Purpose – This study seeks to examine the accountability and transparency of mosque financial reporting.Method – This research uses an in-depth interview method. The primary informants are the administrators and the congregation of the mosque.Main Findings – Accountability is presented with the simplicity of the management structure, accountability pattern and form of financial statements. The clarity of mosque financial reporting is the key to mosque accountability and transparency. Mosque transparency is carried out by synergizing the mosque, the community, and Islamic organizations.Theory and Practical Implications – This study can open up opportunities for an approach to mosque financial accountability. The results of this study can also be input for the Government regarding the mosque's transparency and accountability system.Novelty– The finding that the simplicity of financial statements can harmonize the mosque with Islamic communities and organizations is a novelty in this study.
PERSEPSI KONSTITUEN TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK (STUDI DI KOTA MALANG) Masiyah Kholmi
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.472 KB) | DOI: 10.18202/jamal.2010.08.7089

Abstract

The purpose of this research is to understand perceptions of constituents towards financial accountability of political parties and to support them in improving financial accountability. Independent variables in this research are political parties’ accountabilities. Samples in this research are constituents in Malang by Purposive Random Sampling. There are 102 respondents in this research. Data collection is carried out through distribution of questionnaires to respondents. Descriptive qualitative method was employed. The research has shown that according to constituents’ perceptions, financial accountability of political party is low, both in yearly financial report or fund campaign report. Next, there must be efforts to improve financial accountability, for example clear regulations from the government and the KPU, effective law enforcement, financial control of political party from independent teams; political party that is more transparent on campaign fund, and improvement of political party’s independence.
HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? Oktavendi, Tri Wahyu; Kholmi, Masiyah
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.26

Abstract

Abstrak – Seberapa Penting Pengungkapan Cybersecurity bagi Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan untuk membuktikan peran mediasi pengungkapan cybersecurity pada pengaruh antara investasi teknologi informasi dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah laporan tahunan dan keberlanjutan perusahaan keuangan yang terindeks di IDX pada tahun 2022.Temuan Utama - Hasil penelitian menunjukkan bahwa pengungkapan cybersecurity penting bagi stakeholders. Pengungkapan cybersecurity merupakan sinyal positif bagi investor dalam pengambilan keputusan. Lebih lanjut, investasi pada teknologi informasi harus diikuti dengan pengungkapan cybersecurity.Implikasi Teori dan Kebijakan - Penelitian ini mendukung teori sinyal dan stakeholder dalam menarik perhatian investor. Selain itu, manajemen puncak atau menengah dapat meningkatkan pengungkapan cybersecurity dalam untuk meningkatkan perhatian investor.Kebaruan Penelitian - Kebaruan penelitian ini adalah penggunaan variable mediasi pengungkapan cybersecurity. Abstract - How Important is Cybersecurity Disclosure for Firm Value?Main Purpose - This study aims to prove the mediating role of cybersecurity disclosure on the influence between information technology investment and firm value.Method - This study employs multiple linear regression methods. The sample of this study is the annual and sustainability reports of financial companies indexed on the IDX in 2022. Main Findings - The results showed that cybersecurity disclosure is important for stakeholders. Cybersecurity disclosure is a positive signal for investors in decision-making. Furthermore, investment in information technology should be followed by cybersecurity disclosure.Theory and Practical Implications - This study supports the signal and stakeholder theories in attracting investor attention. In addition, top or middle management can increase cybersecurity disclosures to increase investor attention. Novelty - The novelty of this study is the use of the mediating variable of cybersecurity disclosure.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Juanda Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Auliya, Friska Amanda Fitri Aurelia, Clarissa Prita Avrelia Refi Chantika Bambang Widagdo Benny Saputra Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Donny Arif Kurniawan Driana Leniwati Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Faturahman, Gusti Sovia Febri Heni Fernanda, Redithya Ega Fitri Wahyuningsih Fitrylia Luli Karina Gina Harventy Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Ismitaniar, Nuriska Afifa Jati , Ahmad Waluya K Drammeh, Lamin Karina, Fitrylia Luli Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Marsha Della Qaumullah Muh Faizal Anshori Muhammad Nizzam Zein Susadi Nadya Safira Anggraini Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nugrogo Putri, Icha Aulia Rizka Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Nurlillah Dwinda Wicaksono Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Sagita, Muhammad Dirga Saskia An Nafiza Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Taufik, Fandi Ahmad Thauziad, Silvia Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Widha Hutama, Dusty wirasandy wirasandy Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf