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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) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Penelitian Inovatif 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 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 Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory Masiyah Kholmi
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.03

Abstract

This study aims to examine financial accountability in the perspective of sharia enterprise theory at Bank Muamalat Indonesia. This is a qualitative research with a literature review on the annual financial reports of Bank Muamalat Indonesia for 2021. The study shows that Bank Muamalat Indonesia has carried out financial accountability in accordance with the principles of shariah enterprise theory which consists of three dimensions. First, there is vertical accountability to God physically and mentally in the form of distributing zakat and implementing programs to increase spirituality and religiosity. Second, there is horizontal accountability to humans, in the form of fulfilling material and spiritual needs. Third, there is horizontal accountability to nature or the environment and society in the form of corporate social responsibility programs. The novelty of the research is that financial accountability based on sharia enterprise theory is a new concept in Bank Muamalat Indonesia.
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.
Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas Ziral Raditya Aziz; Masiyah Kholmi
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43456

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on Profitability. The object of this research is the mining sub-sector energy sector companies listed on the IDX in 2019-2021 with certain criteria. The sampling method in this study was purposive sampling by producing a sample of 45 samples. The data analysis technique in this study used Stata14 with the results of Green Accounting research affecting profitability and Corporate Social Responsibility having no effect on profitability. Keywords: Green Accounting, Corporate Social Responsibility, Profitability
Pendampingan Kalkulasi Cost Pada “Warung Santri “ di Panti Asuhan: Pendampingan Kalkulasi Cost Pada “Warung Santri “ di Panti Asuhan Kholmi, Masiyah; Prasetyo, Adi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 1 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i1.22284

Abstract

Panti asuhan memiliki potensi besar untuk membekali anak panti menjadi mandiri dan dalam memenuhi kebutuhan panti tidak hanya mengharapkan dana dari pihak donatur dan sumbangan, untuk itu, panti memiliki unit usaha yaitu Warung Santri yang menerima pesanan nasi kotak dan catering. Namun Panti belum memiliki sumberdaya manusia yang memadai dalam pengetahuan biaya produksi dan penentuan harga pokok produk dalam mengelola usaha tersebut Tujuan pengabdian ini adalah meningkatkan kemampuan sumber daya insani dalam penentuan harga pokok produk yang tepat. Metode yang digunakan dalam mencapai tujuan pengabdian ini, dilakukan tutorial secara klasikal dengan memberikan edukasi dan kemudian pelatihan terkait mengidentifikasi biaya produksi sampai penentuan harga pokok produk pesanan. Hasil dari kegiatan pengabdian masyarakat ini adalah memberikan pengetahuan biaya produksi, penghitungan biaya produksi dan menentukan harga pokok pesanan.
Detecting Earnings Management And Earnings Manipulation In Indonesia: A Panel Data Analysis Tasya Febby Yolanda; Masiyah Kholmi
Jurnal Ekonomi Vol. 29 No. 1 (2024): March 2024
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v29i1.1924

Abstract

This research aims to measure the quality of profits in non-financial sector companies in Indonesia regarding the extent to which the Company's financial reports are trustworthy to stakeholders. In this research, discretionary accruals are an indicator for measuring earnings manipulation, and non-discretionary accruals are an indicator for measuring earnings management. Secondary data is from annual reports of non-financial sector companies on IDX in 2020-2022. The sample for this research is non-financial sector companies, including the raw materials, manufacturing, and service sectors. Our research uses a modified Jones Model to estimate earnings management and earnings manipulation. The data analysis technique uses panel data regression. The research results show that the value aspect of discretionary accruals significantly influences total accruals. In contrast, the value of non-discretionary accruals does not significantly impact total accruals. This research is expected to help auditors, users of financial reports, and accounting standards bodies identify companies that fraud.
The Role of Intellectual Capital in the Relationship between Good Corporate Governance, Financial Performance and Financial Distress Jati , Ahmad Waluya; Kholmi, Masiyah; Jannah, Wardatul
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2364

Abstract

This study examines the effect of good corporate governance and financial performance on financial distress, with intellectual capital as a moderating variable. Good Corporate Governance, Financial Performance and Intellectual Capital are important tools that assure investors of the health of a business, thereby attracting interest to invest in companies that affect the capital to be obtained so as to increase company profits. Companies that are continuously able to make profits will avoid financial distress. This is due to the good management of the company, thereby increasing the value of the company. The sample in this study consisted of 150 observations from 75 manufacturing sector companies listed on the Indonesia Stock Exchange from 2020-2021. Manufacturing companies are the leading industry with the highest GDP contribution compared to other sectors. The Research result are derived from the multiple regression and MRA methods used in this study. Research results show that good corporate governance and financial performance have a positive effect on financial distress. Meanwhile, intellectual capital can strengthen the link between good corporate governance and financial distress. This research can support signal theory which can provide a good framework for understanding the impact of good corporate governance and financial performance on financial distress. This theory explains that companies, as senders of information (information owner), want to make the information relevant to the use of the information by the recipients or users most concerned.
Pengaruh Praktek Bibliometrik Etika Bisnis Dan Csr Menciptakan Nilai Jangka Panjang Perusahaan Ryan Maulana; Masiyah Kholmi
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 1 No. 3 (2024): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v1i3.188

Abstract

This research aims to explore the influence of using bibliometric methods in identifying literature on business ethics and Corporate Social Responsibility (CSR) on the creation of long-term value for companies. Bibliometric methods are used to analyze and present research trends, theoretical contributions, and best practices related to this topic. Through a literature synthesis, this research identifies the relationship between ethical business practices and CSR with increasing public trust, strengthening relationships with stakeholders, and a positive impact on the company's long-term performance. The results of this research are expected to provide valuable insights for academics, practitioners and managers in strengthening ethical and CSR practices as strategies for achieving sustainability and sustainable company growth.
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.
Perencanaan Strategis Program CSR Pada Suppliyer Rajungan di Lamongan: Mengidentifikasi Prioritas dan Tujuan Yang Berkelanjutan: Studi Kasus: UD. Aulia Shofinatul Wahdah Nur Aulia; Masiyah Kholmi
Jurnal Strategi Bisnis Teknologi Vol. 1 No. 3 (2024): Agustus : Jurnal Strategi Bisnis Teknologi (JUSBIT)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jusbit.v1i3.172

Abstract

Corporate Social Responsibility (CSR) is a must for companies that want to build a sustainable reputation and support the development of the surrounding community. This research discusses the strategic planning of the Corporate Social Responsibility (CSR) program for crab suppliers in Lamongan, with a case study at UD. Aulia. The aim of this research is to identify sustainable priorities and goals to ensure CSR programs provide long-term benefits for local communities and the environment. Through a qualitative approach, this research explores the important role of Human Resources (HR) in supporting and implementing CSR in companies. The research results show that effective HR practices, such as employee training and development and diversity policies, have a significant contribution to the success of CSR programs. The social impact of CSR programs includes increasing community economic welfare, reducing unemployment, and preserving marine ecosystems. The economic impact includes the creation of new jobs and increased fishermen's income. Thus, strategic planning for the CSR program at UD. Aulia is able to create a sustainable positive impact on society and the environment through identifying the right priorities and inclusive collaboration with crab suppliers.
Tantangan Dan Peluang Implementasi Good Corporate Goverance Di Usaha Kuliner Dapur Bestie: Perspektif Stakeholder Yoka Yanarid; Masiyah Kholmi
Jurnal Pemimpin Bisnis Inovatif Vol. 1 No. 3 (2024): Juli : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v1i3.235

Abstract

This research aims to explore the challenges and opportunities of implementing Good Corporate Governance (GCG) in Dapur Bestie, a culinary business, from the stakeholders' perspective. Through a combination of surveys, interviews, and document analysis, we gained insights into the factors influencing the company's GCG practices. The findings indicate that Dapur Bestie faces challenges such as stringent regulations, resource constraints, supply chain complexity, and resistance to change. However, there are significant opportunities to strengthen GCG practices, including enhancing brand reputation, operational efficiency, and stakeholder engagement. The integrity of GCG practices within the organizational culture is identified as key to long-term success. This research suggests strategic steps that Dapur Bestie can take to reinforce their GCG practices, considering the company's vision and the expectations of all involved parties. It is hoped that sustained efforts to improve GCG will yield long-term benefits for the company and society at large.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afifah Salsabila Humairah Agustin, Xena Angelica 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 Avrelia Refi Chantika Bambang Widagdo Benny Saputra Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid 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 Karmila Eka Putri Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Marsha Della Qaumullah Muh Faizal Anshori Muhammad Nizzam Zein Susadi Mursidi Nadya Safira Anggraini Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila 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 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 Thauziad, Silvia Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Widha Hutama, Dusty wirasandy wirasandy Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf