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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Proceeding Seminar LPPM UMP Tahun 2014 Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Dinamika Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Meta-Yuridis Abdimas Universal Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Accounting Global Journal Amalee: Indonesian Journal of Community Research & Engagement Jurnal Ekonomi Syariah Pelita Bangsa Invest Journal of Sharia & Economic Law Jurnal Rekognisi Akuntansi (JRA) Jurnal Fairness Jurnal Rekognisi Ekonomi Islam (JREI) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Solikhul Hidayat
Universitas Islam Nahdlatul Ulama Jepara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Ula, Ma’rifatul; Hidayat, Solikhul
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.801 KB) | DOI: 10.33369/fairness.v11i3.20979

Abstract

Timeliness of financial statements can be seen from the Audit Delay, the period between the closing date of the book and the date of the auditor's report. The purpose of this study is to analyze the effect of firm size, liquidity, profitability, solvency, and audit opinion on audit delays individually (partial), and simultaneously (simultaneously) on audit delays in banking companies listed on the Indonesia Stock Exchange in 2015 - 2017.The data used are secondary data taken from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period obtained from the website www.idx.co.id. The sample of this research is 33 companies from 43 banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method. The data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis.The results of the study show that the variables of Firm Size, Profitability, Solvency and Audit Opinion have no effect on Audit Delay and the Liquidity variable has a negative effect on Audit Delay. While the results of the F test show that Company Size, Liquidity, Profitability Solvency and Audit Opinion have an effect on Audit Delay in Banking Companies listed on the Indonesia Stock Exchange in 2015 - 2017. 
Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Risiko Perusahaan Pada Perusahaan Sektor Industri Barang Konsumen Primer Yang Terdaftar Di Bei Tahun 2020-2022 Hidayat, Solikhul; Zannuba Habibah Salsabila
Jurnal Rekoginisi Ekonomi Islam Vol. 3 No. 02 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v3i02.1084

Abstract

One of the information that investors consider before investing is information about risk and risk control management contained in the company's annual report. This study aims to obtain empirical evidence on the influence of corporate governance which includes institutional ownership structure, managerial ownership structure, audit committee, and the proportion of independent board of commissioners on corporate risk disclosure in companies in the primary consumer goods industry sector listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique in this study used purposive sampling techniques with the number of samples obtained by 37 companies and obtained observational data as many as 111 data. Data processing using multiple regression with SPSS 20. The results showed that institutional ownership structure and the audit committee has no significant effect on the company's risk disclosure. The managerial ownership structure has a significant negative effect on the company's risk disclosure and the proportion of independent board of commissioners has a significant positive effect on the company's risk disclosure variables.
Strategi Penyelesaian Non Performing Financing Pada KSPPS BMT di Kabupaten Jepara Hazmi, Faiqul; Sofwan, Ali; Hidayat, Solikhul
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2023)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v9i1.2689

Abstract

High number of non performing financing (NPF) has a negative impact on Islamic Microfinance (BMT), that problems affect to financial performance in low condition, liquidity problems, as well as difficulties in covering operational costs, difficulties to payback financial obligations, and BMT will eventually losses then will be converted by reducing the amount of capital. That things will be resulting in the threat of sustainability. The aims of this study, are explain the strategies used by BMT`s in Jepara to solve their NPF. The research method used a descriptive qualitative approach, this research used purposive sampling, the criteria is the key person in carrying out steps to resolve NPF in their institutions. The research finding is, there are strategies to overcome the problems of high NPF. The strategy used by 2 models, first preventive action in the form of forming strong financing organs and carrying out effective financing analysis second curative action after the financing is disbursed (1) Customer Nurturing (2) Rescheduling, (3) Reconditioning, (4) Restructuring, (5) Collateral Confiscation through litigation and non-litigation. Other findings is (6) The strategy as solution through the organizational path that became afiliation of the KSPPS BMT. 
PENGARUH LIKUIDITAS, AKTIVITAS DAN SIZE TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BEI PERIODE 2018 - 2020 Hidayat, Solikhul; Alma Tsania, Hilda
Jurnal Rekognisi Akuntansi Vol. 7 No. 2 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 2 September 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i2.843

Abstract

Abstract This research aims to determine the effect of liquidity, activity and size on changes in profits. This research examines the Basic Industry and Chemical sectors. The companies studied are companies listed on the Indonesia Stock Exchange (BEI) in the 2018 - 2020 period. This type of research is quantitative. The data used is secondary data sourced from annual reports obtained from the official IDX website or www.idx.co.id. The population in this study are basic industrial & chemical companies listed on the Indonesia Stock Exchange (BEI). Sample selection was taken using purposive sampling. The total sample is 90 data from basic industrial and chemical companies registered on the IDX in 2018 - 2020. The statistical analysis method used is multiple regression analysis using SPSS software and grouping data from company annual reports using Microsoft Exel software to calculate the ratio. Data analysis methods include descriptive analysis, classical assumption testing, hypothesis testing and determinant coefficients. Based on the research results, it shows that liquidity as measured by the Current Ratio has no effect on changes in profits. Activity as measured by Total Asset Turn Over has a significant positive effect on Profit Changes. Size has a significant positive effect on Profit Changes. Keywords: Liquidity, Activity, Size, Change
Financial Performance Analysis Before and During the Covid-19 pandemic (Case Study on Telecommunication Companies 2017-2022) hidayat, solikhul; Nur Safitri, Fadillah
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.1016

Abstract

This research aims to find out: (1) How the net profit margin differs in telecommunications companies before and during the Covid-19 pandemic (2) How the current ratio differs in telecommunications companies before and during the Covid-19 pandemic (3) How the debt to equity ratio differs in telecommunications companies before and during the Covid-19 pandemic (4) and what are the differences in total asset turnover in telecommunications companies before and during the Covid-19 pandemic. This research used a qualitative descriptive method and the sampling technique was carried out by means of purpose sampling so that a sample of 17 telecommunications companies was obtained. The data used are telecommunications company financial reports for 2017-2022. The research uses secondary company data and utilizes analysis techniques with the Wilcoxon test. To determine the normality of the data, a normality test (One-Sample Kolmogorov-Smirnov Test) and Descriptive Statistics Test were used. The results of this research show that based on the net profit margin ratio, debt to equity ratio in telecommunications companies between before and during Covid-19 there was no difference, only total asset turnover showed a difference between before and during Covid-19.
Co-Authors Ali Sofwan Alma Tsania, Hilda Aminnudin, Moch. Desti Setiyowati Dian Mutia Maryani Fikri Akbar Hazmi, Faiqul Jumaiyah Jumaiyah Jumaiyah, Jumaiyah Kasuwi Saiban KHOIRUL ANAM Khoirun Nisa', Aulia Luky Mudiarti M. Sagaf M. Sagaf Misbahul Munir Muhammad Ridho Norotus Sa'diyah Nur Safitri, Fadillah Nurfadilah Nurfadilah R H Kusumodestoni R Hadapiningradja Kusumodestoni R. H Kusumodestoni R. H. Kusumodestoni Sakum Siti Aliyah Siti Aliyah Subadriyah, Subadriyah Syaiful Bahri Ula, Ma’rifatul Ulwan, Hassan Nasih Wahidullah Wahidullah, Wahidullah Zannuba Habibah Salsabila