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All Journal El Dinar BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JOURNAL OF APPLIED ACCOUNTING AND TAXATION NISBAH: JURNAL PERBANKAN SYARIAH JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ihtifaz: Journal of Islamic Economics, Finance, and Banking JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Bakti Masyarakat Indonesia Jurnal Syntax Transformation Journal of Islamic Economics and Finance Studies Jurnal Kajian Ilmiah Jurnal Pengabdian kepada Masyarakat Pengmasku Journal of Law, Administration, and Social Science Jurnal Riset Akuntansi dan Keuangan ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Studi Akuntansi, Keuangan, dan Manajemen Akuntansiku Jurnalku Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Accounting Student Research Journal Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Equity
Agus Maulana
Program Studi Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Likuiditas, Agency Cost Dan Kebijakan Dividen Terhadap Nilai Perusahaan Syaharany, Nabila; Maulana, Agus
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.401

Abstract

This research is quantitative research which aims to determine the effect of liquidity, agency costs and dividend policy on company value with profitability as a control variable. The population of this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research uses 159 samples were obtained using the purposive sampling method. Random Effect Model (REM) with multiple linear regression is used in this research using STATA 13. The results of this research are that liquidity does not have a significant effect on company value, agency costs do not have a significant effect on company value, dividend policy does not have a significant effect on company value, and profitability does not have a significant effect on company value.
Pengaruh Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Mutaz, Muhammad Faisal Anfasah; Hernawati, Erna; Maulana, Agus
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2686

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh enterprise risk management (ERM) terhadap kinerja perusahaan. Penelitian ini menggunakan perusahaan BUMN non-keuangan yang terdaftar pada BEI pada tahun 2015-2019. Dengan menggunakan metode purposive sampling jumlah sampel yang didapat yaitu sebanyak 16 perusahaan. Pengukuran kinerja perusahaan diproksikan dengan ROA, sedangkan indikator ERM diukur dengan konten analisis dengan jumlah 6 indikator yaitu Sentralitas CRO (Chief Risk Officer), pelatihan komite risiko, rapat komiter risiko, frekuensi penilaian risiko, level penilaian risiko, dan metode peniliaian risiko. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan program SPSS dan tingkat signifikansi 0,05 (5%). Hasil dari pengujian didapatkan (1) kinerja perusahaan tidak dipengaruhi signifikan oleh sentralitas CRO (2) kinerja perusahaan tidak dipengaruhi signifikan oleh pelatihan komite risiko (3) kinerja perusahaan dipengaruhi signifikan oleh rapat komite risiko (4) kinerja perusahaan tidak dipengaruhi signifikan oleh frekuensi penilaian risiko (5) kinerja perusahaan tidak dipengaruhi signifikan oleh level penilaian risiko (6) kinerja perusahaan tidak dipengaruhi signifikan oleh metode penilaian risiko
Peran Intellectual Capital dalam Memoderasi Pengaruh Good Corporate Governance Terhadap Kinerja Maqashid Syariah Bank Syariah di Indonesia dan Malaysia Zahra, Nadia Khatun; Maulana, Agus
Accounting Student Research Journal Vol 4 No 1 (2025): ASRJ - Maret 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i1.10248

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Good Corporate Governance (GCG) dengan menggunakan mekanisme GCG yaitu komisaris independen, DPS dan komite audit terhadap kinerja maqashid syariah serta penelitian ini bertujuan untuk mengetahui peran IC dalam memoderasi pengaruh GCG terhadap kinerja maqashid syariah dengan pada perbankan syariah di Indonesia dan Malaysia selama periode tahun 2018-2020. Sampel yang digunakan peneliti adalah 10 perbankan syariah di Indonesia dan 13 perbankan syariah di Malaysia. Pada penelitian ini menggunakan data sekunder yang bersumber pada annual report dan financial statements dengan metode kuantitatif. Penelitian ini menggunakan model fixed effect model dengan regresi data panel, proses pengolahan data dilakukan dengan software STATA versi 13. Berdasarkan hasil pengujian didapati hasil bahwa 2 mekanisme GCG yaitu dewan pengawas syariah dan komite audit memiliki pengaruh signifikan positif terhadap kinerja maqashid syariah. Mekanisme GCG komisaris independen tidak memiliki pengaruh terhadap kinerja maqashid syariah. Adapun intellectual capital tidak dapat memoderasi pengaruh GCG terhadap kinerja maqashid syariah.
Sosialisasi akuntansi syariah idealis bagi mahasiswa akuntansi program diploma Septyan, Krisno; Maulana, Agus
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1192

Abstract

Diploma Program Accounting students are prepared with various graduate profiles but are not designed as Sharia accountants even though in practice Sharia financial accounting standards have also been issued. Unfortunately, these financial accounting standards have been contaminated by modern accounting science that is godless or secular. So this socialization program needs to be carried out with the aim of liberating the thinking of academic [accountant] communities from the traps of capitalism. The method used is humanist-theocentric in the field of education for both students and the community, socialization is carried out using lecture methods and question and answer discussions. The initial material that we provide is to make students aware that there is a dark side to accounting that needs to be revealed and becomes a reason to migrate towards idealistic accounting. Idealistic Sharia accounting adjusts the form to its place, does not aim to increase assets or make a profit. Idealistic Sharia accounting is often found in everyday life such as household accounting, accounting in the month of Ramadan and hospital accounting. This field needs to be studied by all of us because we will all experience it. Mahasiswa Akuntansi Program diploma dipersiapkan dengan berbagai profil lulusan tapi tidak dirancang sebagai akuntan Syariah padahal prakteknya juga telah terbit standar akuntansi keuangan Syariah. Sayangnya standar akuntansi keuangan tersebut telah terkontaminasi sains akuntansi modern yang tidak berketuhanan atau bersifat sekular. Sehingga program sosialisasi ini perlu dilakukan dengan tujuan untuk membebaskan pemikiran sivitas [akuntan] akademisi dari jerat-jerat kapitalis. Metode yang digunakan adalah humanis-teosentris dalam bidang pendidikan baik kepada mahasiswa maupun masyarakat, sosialisasi dilakukan dengan metode ceramah dan diskusi tanya jawab. Materi awal yang kami berikan adalah menyadarkan kepada mahasiswa bahwa ada sisi gelap akuntansi yang perlu diungkap dan menjadi alasan untuk hijrah menuju akuntansi idealis. Akuntansi Syariah idealis menyesuaikan bentuk pada tempatnya, tidak bertujuan untuk meningkatkan asset ataupun memperoleh laba. Akuntansi syariah idealis banyak ditemui dalam kehidupan sehari-hari seperti akuntansi rumah tangga, akuntansi di bulan ramadhan dan akuntansi rumah sakit. Bidang tersebut perlu dipelajari oleh kita semua karena kita semua akan mengalaminya.
Unlocking market share growth: The role of service facilities and financial performance in Islamic Banks Nurfadila, Belinda; Maulana, Agus
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.1312

Abstract

Indonesia, as the country with the largest Muslim population in the world, reaching 237.6 million people or 86.7% of its total population, presents a unique potential for Islamic banking. However, the market share of Islamic banks remains surprisingly low at only 7.09%. This study aims to analyze the impact of service facilities and financial performance on the market share of Islamic banks in Indonesia. Employing panel data regression analysis with Stata software at a 5% significance level, this research reveals that the number of service offices positively and significantly influences the market share, while the Operating Cost to Operating Income (BOPO) ratio has a significant negative effect. Conversely, variables such as the number of ATMs, Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Finance to Deposit Ratio (FDR) show no significant impact. These findings provide valuable insights into the factors shaping the market share of Islamic banks and underline the importance of optimizing service facilities and financial efficiency to enhance their competitive position.
Influence of integrity, independence, professional skepticism, and audit situation on audit opinion Aulia, Rahma; Maulana, Agus; Supriadi, Taufiq
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1626

Abstract

In forming an audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion. Professional skepticism and audit situations do not affect audit opinion. The results will provide input to the BPK RI in guiding the development of auditor competencies to improve the quality of audit results. This study concludes that auditors believe that when they demonstrate integrity and independence, the accuracy of audit opinion will increase. This is because, with these qualities, an auditor will have courage, honesty, and responsibility and will not be unduly influenced. Although previous studies have extensively examined the impact of these factors in the context of audit firms auditing commercial companies, this is a novel study in the context of audits conducted by state auditors for state institutions.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
The impact of mental accounting on financial management with financial literacy as a moderator: a study on microtransaction buyers in online games Fauzilana, Erdana Dwiyatna; Maulana, Agus
Akuntansiku Vol 4 No 3 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i3.1941

Abstract

This study aims to analyze the influence of accounting mentality on financial management, with financial literacy as a moderating variable, on microtransaction buyers in online games. This study is based on the phenomenon of increasing microtransactions in online games that can affect individual financial management behavior. With an explanatory quantitative approach, data were collected through questionnaires to 100 respondents aged 18–35 years who had made microtransactions. The analysis was carried out using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the relationship between variables. The results showed that accounting mentality had a significant influence on financial management. However, financial literacy was not proven to strengthen the influence of accounting mentality on financial management. This study provides insight that although accounting mentality helps individuals manage their finances, increasing financial literacy alone does not always have an impact on the effectiveness of the relationship, especially in the context of microtransactions.
Pengaruh computer anxiety, computer attitude, dan computer self-efficacy terhadap kompetensi penggunaan software accurate online Mirani, Kurnia Putri; Maulana, Agus
Akuntansiku Vol 4 No 4 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i4.1978

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh computer anxiety, computer attitude, dan computer self-efficacy terhadap hasil tes sertifikasi kompetensi Accurate Online. Penelitian ini menggunakan data primer kuantitatif berupa kuesioner yang diperoleh dari 211 mahasiswa UPN Veteran Jakarta sebagai responden. Data dianalisis menggunakan metode SEM PLS dengan LISREL 8.8 sebagai alat pengolahan data. Hasil penelitian menunjukkan bahwa computer anxiety dan computer self-efficacy berpengaruh terhadap hasil tes sertifikasi kompetensi Accurate Online. Sementara itu, computer attitude tidak berpengaruh terhadap hasil tes sertifikasi kompetensi Accurate Online. Berdasarkan penelitian ini, mahasiswa harus mampu mengelola kepribadian komputer mereka dan juga integritas mereka untuk mengerjakan tes sertifikasi dengan jujur ​​meskipun ini adalah tes sertifikasi online. Sebagai kebaruan, penelitian ini menggunakan hasil ujian tes sertifikasi kompetensi Accurate Online sebagai variabel dependen sedangkan penelitian sebelumnya hanya menggunakan minat mahasiswa dalam menggunakan perangkat lunak akuntansi sebagai variabel dependen.
Analysis of Sharia Commercial Banks in the Review of Maqashid Sharia with an Islamicity Performance Index Approach Agus Maulana; Priyatno, Prima Dwi; Maulana, Agus; Darmastuti, Dewi
Journal of Islamic Economics and Finance Studies Vol 5 No 2 (2024): JIEFeS, December 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v5i2.9643

Abstract

The development of Islamic banking continues to increase, growth in terms of assets and finance can also be said to be growing positively, but unfortunately the assessment or measurement of Islamic banking performance still uses the same instruments as conventional banking, even though Islamic banking has its own characteristics and principles. Therefore, the purpose of this study is to analyze the performance of Islamic banking with measurement instruments in accordance with the sharia maqashid method, measurement focuses on the benefits, namely the maintenance of religion, the maintenance of the soul, the maintenance of the offspring, the maintenance of the intellect, and the maintenance of the offspring. The method in this study uses a descriptive quantitative method with the Islamicity Performance Index model, the data used is secondary data from the financial statements of Islamic commercial banks in Indonesia. An analysis of various performance ratios of Islamic banks in Indonesia shows that PT. Bank Syariah Bukopin and PT. Bank Syariah Indonesia, Tbk stand out with high profit-sharing and zakat ratios, demonstrating a strong commitment to justice and fair distribution in line with syariah principles. PT. BPD West Nusa Tenggara Syariah excels in the Islamic Income Ratio, reflecting fully halal income. However, some banks, such as PT. Bank Tabungan Pensiunan Nasional Sharia, Tbk, and PT. Bank Aceh Syariah, display lower ratios in certain metrics, indicating the need for improvement in zakat distribution and halal income generation. Overall, this analysis underscores the importance of Islamic banks continually enhancing their adherence to syariah principles to achieve social justice and economic welfare in accordance with maqashid syariah.   Perkembangan perbankan syariah dari sisi aset dan keuangan tumbuh positif, namun sayangnya penilaian atau pengukuran kinerja perbankan syariah masih menggunakan instrumen yang sama dengan perbankan konvensional, padahal perbankan syariah memiliki karakteristik dan prinsip tersendiri. Tujuan penelitian ini adalah untuk menganalisis kinerja perbankan syariah dengan instrumen pengukuran sesuai dengan metode maqashid syariah, pengukuran berfokus pada kemaslahatannya, yaitu pemeliharaan agama, pemeliharaan jiwa, pemeliharaan keturunan, pemeliharaan kecerdasan, dan pemeliharaan keturunan. Metode dalam penelitian ini menggunakan metode kuantitatif deskriptif dengan model Indeks Kinerja Islamicity, data yang digunakan adalah data sekunder dari laporan keuangan bank umum syariah di Indonesia. Analisis terhadap berbagai rasio kinerja bank syariah di Indonesia menunjukkan bahwa PT. Bank Syariah Bukopin dan PT. Bank Syariah Indonesia, Tbk menonjol dengan rasio bagi hasil dan zakat yang tinggi, menunjukkan komitmen yang kuat terhadap keadilan dan penyaluran yang adil sejalan dengan prinsip syariah. BPD Nusa Tenggara Syariah Barat unggul dalam Rasio Pendapatan Islam, yang mencerminkan pendapatan halal sepenuhnya. Namun, beberapa bank, seperti PT. Bank Tabungan Pensiunan Nasional Syariah, Tbk, dan PT. Bank Aceh Syariah, menunjukkan rasio yang lebih rendah dalam metrik tertentu, menunjukkan perlunya perbaikan penyaluran zakat dan menghasilkan pendapatan halal. Secara keseluruhan, analisis ini menggarisbawahi pentingnya bank syariah terus meningkatkan kepatuhan mereka terhadap prinsip-prinsip syariah untuk mencapai keadilan sosial dan kesejahteraan ekonomi sesuai dengan maqashid syariah.
Co-Authors Agus Maulana Akhmad Saebani Aldri Frinaldi Andy Setiawan Aniek Wijayanti Aniek Wijayanti Aniela Nania Margareth Aulia, Rahma Ayuni Rahmawati Belinda Nurfadila Cakra Dewa, Monica Malva Cecilia Ancelin Feodora Anthony Christa Ananda Fema Dewa, Monica Malva Cakra Dewi Darmastuti Dewi Darmastuti Diki Ramli Dina Sabilatun Najah Diva Navael, Lovenka Dwi Jaya Kirana Erna Hernawati, Erna Fauzilana, Erdana Dwiyatna Gading, Meiwindriya Mutya Hanin Febriana Hans Nehemia Natanael Purba Helga Claresta Raudina Indah Tsamrotussaadah Indra Kencana Mukti Islamiati, Rahma Jubilate, Eka Pantun Julianto, Wisnu Junaidi, Riky Rizki Kartika Vela Andita Krisno Septyan Kurnia Putri Mirani Lidya Primta Surbakti Mayanda M Santoni Miftah, Munasiron Mirani, Kurnia Putri Mitha Puspitasari Mulyantini, Sri Mutaz, Muhammad Faisal Anfasah Nandita Rakhmad Nila Cahyarani Nurfadila, Belinda Praptiningsih Praptiningsih Prasasti Herdiarti Putri Prawita, Audithya Priyatno, Prima Dwi Priyatno, Prima Dwi Putri Yasmin Eberthon Bonda Rahmasari Fahria Raisha Adinda Rismarina Raisha Adinda Rismarina Retno Wulandari Rismarina, Raisha Adinda Sri Sulasmingsih Steven Steven Supriadi, Taufiq Syaharany, Nabila Tania Larasati tatik juwariyah Ullan Uchi Ramanda Wibawaningsih, Ekawati Jati Wira Natali Angeline Lumban Gaol Yunia Kharisyami, Putu Widya Zahra, Nadia Khatun Zahrah Salsabila