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All Journal Cakrawala Pendidikan Jurnal Sinergi Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Teknologi Jurnal Manajemen Bisnis At-Taradhi: Jurnal Studi Ekonomi JAM : Jurnal Aplikasi Manajemen Future : Jurnal Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Proceeding Seminar LPPM UMP Tahun 2014 International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business Jurnal Agregasi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Proceeding of National Conference on Accounting & Finance Jurnal STEI Ekonomi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Share: Jurnal Ekonomi dan Keuangan Islam Al-Manahij : Jurnal Kajian Hukum Islam
Hadri Kusuma
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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EFEK DIREKTUR KOMITE AUDIT YANG TUMPANG TINDIH DAN PENGHINDARAN PAJAK DENGAN INVESTOR INSTITUSIONAL SEBAGAI VARIABEL MODERASI Kashari Kashari; Hadri Kusuma
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3034

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tumpang tindih/rangkap jabatan anggota komite audit, direktur/ketua komite audit terhadap penghindaran pajak dengan investor institusional sebagai variable moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015 sampai dengan 2020. Pemilihan sampel dengan purposive_sampling_method. Sampel yang digunakan 131 perusahaan manufaktur yang yang memenuhi kriteria, sehingga data yang didapat sejumlah 786. Sampel diperoleh dari website perusahaan itu sendiri dan juga website Bursa Efek Indonesia. Penelitian menggunakan model regresi liner berganda untuk menguji setiap variabel terhadap penghindaran pajak. Bukti empiris menunjukkan bahwa anggota komite audit yang rangkap jabatan berpengaruh negatif signifikan terhadap penghindaran pajak dan ketua komite audit yang rangkap jabatan berpengaruh positif signifikan terhadap penghindaran pajak. Pada variabel investor institusional tidak mampu memoderasi anggota dan ketua komite audit yang rangkap jabatan terhadap penghindaran pajak. Implikasi dari penelitian ini dapat memberikan masukan bagi praktisi dan regulator dalam pengembangan kebijakan perpajakan yang lebih efektif dan transparan.
The importance of liquidity to improve the quality earnings of company Teguh Erawati; Hadri Kusuma; Titi Swantari; Reni Listyawati
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art3

Abstract

This research aims to examine the relationship of Profitability, Liquidity, and Investment Opportunity Set on Earnings Quality with Good Corporate Governance as its Moderating Variable from some manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling technique employed in this study is purposive sampling method by observing a total of 57 manufacturing companies, so that the total samples were 285 data. The results of this study indicate that the profitability variable has no positive effect on earnings quality; the liquidity variable has a positive effect on earnings quality; and the IOS variable has no negative effect on earnings quality. In addition, the Good Corporate Governance (GCG) variable is unable to moderate the profitability variable on earnings quality. The GCG variable is also unable to moderate the liquidity variable on earnings quality. However, the GCG variable is able to moderate the IOS variable on earnings quality.
Pengaruh Tri Nga, Ekspektasi Pendapatan Dan Pemahaman Akuntansi Terhadap Minat Berwirausaha Erawati, Teguh; Kusuma, Hadri; Yanto, Afri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.62907

Abstract

Negara Indonesia adalah salah satu negara yang termasuk dalam kategori negara berkembang, namun tidak dapat dipungkiri bahwa Indonesia potensinya untuk menjadi negara maju sangat besar dengan kekayaan sumber daya alam yang melimpah dan jumlah penduduk yang tidak sedikit. Oleh karena itu para mahasiswa perguruan tinggi perlu diarahkan dan didukung untuk tidak hanya berorientasi sebagai pencari kerja namun dapat dan siap menjadi pencipta pekerjaan atau berwirausaha, karena hanya beberapa persen atau setengah dari lulusan perguruan tinggi setiap tahun yang mendapatkan pekerjaan dan selebihnya menjadi pengangguran. Penelitian ini bertujuan untuk menguji dan mengetahui:(1) pengaruh Tri Nga terhadap minat kewirausahaan. (2). pengaruh ekspektasi pendapatan terhadap minat kewirausahaan. (3). Pemahaman akuntasi tehadap minat kewirausahaan mahasiswa Universitas Sarjanawiyata Tamansiswa. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa angkatan 2019 Fakultas Ekonomi universitas sarjanawiyata tamansiswa. Jadi sampel yang memenuhi kriteria peneliti sebanyak 119. Hasil penelitian menunjukkan bahwa Tri Nga dan Pemahaman Akuntansi memiliki pengaruh positif terhadap minat berwirausaha.
To What Extent Collateral in PLS Financing Brings Maṣlaḥah? An Analytical Comparison from Islamic Law Outlook with Maqāṣid al-Sharī’ah Index Lestari, Dini Maulana; Kusuma, Hadri; Sunaryati
Al-Manahij: Jurnal Kajian Hukum Islam Vol. 18 No. 1 (2024)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mnh.v18i1.10575

Abstract

This study aims to compare the level of maṣlaḥah regarding the existence of collateral in Profit and Loss Sharing (PLS) financing from Islamic banking customers and employees standpoints. This is crucial as PLS financing becomes the main characteristic product of Islamic banks, but it emerges as an unfavorable product due to the high financial risk. The existence of collateral plays a pivotal role in this situation to realize maṣlaḥah. This is an explanatory study with a quantitative approach and survey method, considering 400 respondents, particularly 200 Islamic banking customers and 200 Islamic banking employees, who were conveniently obtained at certain time intervals for a one-shot. An Independent sample t-test is used to calculate the comparison level of maṣlaḥah among these two groups. At the same time, Rasch Model analysis is also used to measure the data based on the demographic characteristics of respondents. The result discovers that although there is a slightly different level of maṣlaḥah between Islamic banking customers and employees in PLS finance practice regarding collateral, it still significantly brings benefit, as it aligns with the concept of ta’widh to prevent financial risk. This finding contributes to Islamic banks as a guideline to understand how to operate and enhance the market share of this financing product based on the Rasch Model Analysis.
Strategi Tata Kelola Kolaboratif Dalam Meningkatkan Motivasi Pelayanan Publik: Peran Gaya Kepemimpinan Transformasional Dan Kualitas Relasional. Nurhayati, Neni; Kusuma, Hadri; Rahman, Arief
Jurnal Agregasi Vol 12 No 2 (2024)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v12i2.14017

Abstract

The main objective of this study is to analyze theoretical models to develop empirical research models on factors that influence collaborative governance and public service motivation. The analysis method uses SEM PLS with 367 respondents. All questions related to research data have been tested for validity and reliability and have met the common method bias and nonresponse bias tests. The analysis presented consists of three parts, namely analysis of research respondents, descriptive analysis of research data and PLS analysis. The results show that transformational leadership style and relational quality have a significant effect on collaborative governance. Collaborative governance also affects public service motivation, with transformational leadership style and relational quality playing an important role. The practical implications of this study are the emphasis on collaborative governance in the public sector with the importance of strong transformational leadership style and relational quality so that public service motivation can run optimally through effective and sustainable collaborative governance. Keywords: collaborative governance, public service motivation, transformational leadership, relational quality
THE ROLE OF LOCUS OF CONTROL IN CONSUMER CREDIT DEBT BEHAVIOR DURING THE PANDEMIC COVID-19 BY USING RELIGIOSITY AS A MODERATING VARIABLE Nurhidayat, Moch; Kusuma, Hadri; Hanafi, Syafiq Mahmadah
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.15

Abstract

This study aims to empirically analyze the influence of locus of control variables on debtor behavior. In addition, this study also includes religiosity as a moderating variable to influence locus of control on the debtor behavior of consumption credit debtors during the Covid-19 pandemic. This research is quantitative, namely by conducting direct research on 155 respondent, objects to be analyzed using the statistical tool STATA version 14. The source of data in this study is primary data, namely, through surveys of respondents to obtain information in the form of respondents' opinions about debt management behavior during the pandemic Covid-19, the object of this research is Muslim respondents who have debt financial institutions, both Islamic/conventional and non-banking banks. The results showed that locus of control moderated by religiosity had a negative and significant effect on debt behavior so that the higher the locus of control moderated by religiosity, the lower the intensity of debt during the Covid-19 pandemic, religiosity had a positive and significant effect on debt repayment behavior where individuals who experience an increase in the locus of control moderated by religiosity will increasingly understand and carry out religious orders, namely to immediately pay off debts so that they do not become a burden in their lives. These findings indicate that the concept of locus of control can be used as an individual psychological factor to determine attitudes in making decisions on debt behavior, where individuals who have an increased locus of control are moderated by high religiosity, and these individuals have good self-control in managing debt.
The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance Erawati, Teguh; Kusuma, Hadri; Stefania Dai Suban; Fuadhillah Kirana Putri
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art13

Abstract

Financial performance has a very strategic importance for the company. This study aims to examine the effect of liquidity, profitability and company size on Sustainable Growth Rate, and the effect of the Sustainable Growth Rate on financial performance for companies. The data used in this study were taken from companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses purposive sampling method to obtain relevant samples resulting in a total of 2365 company observations. The results showed that liquidity has a negative effect on the Sustainable Growth Rate, while profitability and company size have a positive effect on Sustainable Growth Rate. While the Sustainable Growth Rate has a positive effect on financial performance, indicating that companies with higher SGR tend to have better financial performance. The results of the study have important implications for management, namely, to increase profitability as an effort to encourage higher SGR, which in turn can improve overall financial performance. This study indicates that companies with high SGR levels may be a more stable investment option, given the positive impact of SGR on financial performance.
Trends and Determinants of Financial Distress: Evidence from Two-Decade Studies Rahayu, Nur Ellyanawati Esty; Kusuma, Hadri; Arifin, Zaenal
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 2 (2025): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i2.56739

Abstract

This study maps trends and developments in financial distress research on publicly listed firms, highlighting themes, methods, and contexts to expose gaps for future work. Its contribution lies in offering a systematic, mixed-method review covering two decades of studies (2004–2024), which clarifies how the field has evolved and where it must advance. Articles were retrieved through Publish or Perish using the Scopus database, yielding insights into dominant themes of financial performance, corporate governance, and ownership structure. Current discourse gravitates around financial distress as a broad phenomenon, its occurrence in listed companies, and country-specific contexts. Looking forward, research opportunities cluster around financial distress prediction, turnaround strategies, and comparative country evidence. The findings equip scholars and practitioners with a structured view of existing knowledge while guiding targeted inquiry, ensuring future studies address pressing blind spots and enhance the practical utility of financial distress scholarship.
When Customers Complain: The Value of Self Efficacy in Service Recovery Performance Arifin, Busthanul; Kusuma, Hadri; Kusumaputri, Erika Setyanti
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share29441

Abstract

With the growing importance of Islamic hospitality in Indonesia's tourism sector, understanding the psychological pressures faced by frontline employees becomes crucial for maintaining service quality and organizational competitiveness. This study aims to investigate the relationship between customer-related social stressors (ambiguous customer expectations, disliked customers, disproportionate customer expectations, and customer verbal aggression) and their effects on emotional exhaustion and service recovery performance, while examining the moderating role of self-efficacy among frontline employees in Islamic hotels. Using a quantitative approach, primary data were collected through questionnaires distributed to 559 frontline employees of Islamic hotels across Indonesia and analyzed using Structural Equation Modeling (SEM) with AMOS 24 software. The findings reveal that ambiguous customer expectations, disproportionate customer expectations, and customer verbal aggression significantly increase emotional exhaustion among employees, while interactions with disliked customers showed no significant effect. Emotional exhaustion was found to negatively impact service recovery performance, with higher exhaustion levels leading to diminished recovery efforts. Importantly, self-efficacy emerged as a significant moderator, mitigating the adverse effects of emotional exhaustion on service recovery performance, enabling employees with high self-efficacy to maintain optimal performance despite experiencing emotional stress. These results have important implications for Islamic hotel management, emphasizing the need to implement comprehensive programs that enhance employee self-efficacy through interpersonal skills training, stress management, and spiritual enrichment initiatives that align with Islamic values, ultimately improving employee well-being and service quality in the halal tourism industry. Abstrak Saat Pelanggan Komplain: Peran Efikasi Diri dalam Optimalisasi Kinerja Pemulihan Layanan.  Dengan meningkatnya peran perhotelan syariah dalam sektor pariwisata Indonesia, pemahaman terhadap tekanan psikologis karyawan frontline menjadi krusial karena berkaitan erat dengan kualitas layanan dan daya saing organisasi. Penelitian ini bertujuan untuk mengkaji hubungan antara stressor-stressor sosial yang berkaitan dengan pelanggan seperti ekspektasi pelanggan yang ambigu, pelanggan yang tidak disukai, ekspektasi pelanggan yang tidak proporsional, dan agresi verbal pelanggan serta pengaruhnya terhadap kelelahan emosional dan kinerja pemulihan layanan, sambil menguji peran moderasi efikasi diri di antara karyawan frontline hotel syariah. Data penelitian dikumpulkan melalui angket yang didistribusikan kepada 559 karyawan frontline hotel syariah di seluruh Indonesia yang kemudian dianalisis menggunakan Structural Equation Modeling (SEM) dengan software AMOS 24. Hasil penelitian menunjukkan bahwa ekspektasi pelanggan yang ambigu, tidak proporsional, dan agresi verbal secara signifikan meningkatkan kelelahan emosional di antara para karyawan, sementara interaksi dengan pelanggan yang tidak disukai tidak menunjukkan pengaruh signifikan. Kelelahan emosional terbukti berdampak negatif pada kinerja pemulihan layanan, dengan tingkat kelelahan yang lebih tinggi menyebabkan berkurangnya upaya pemulihan. Selain itu, penelitian ini menunjukkan bahwa efikasi diri berperan sebagai moderator yang signifikan dalam meredam dampak negatif kelelahan emosional terhadap kinerja pemulihan layanan. Karyawan dengan efikasi diri tinggi memiliki keyakinan dan kemampuan untuk mengatasi tantangan, sehingga dapat tetap berkinerja optimal meskipun mengalami stres emosional. Penelitian ini memiliki implikasi penting bagi manajemen hotel syariah yang menekankan perlunya program komprehensif dalam meningkatkan efikasi diri para karyawan, seperti pelatihan keterampilan interpersonal, manajemen stres, dan pengayaan spiritual, yang pada akhirnya meningkatkan well-being karyawan dan kualitas layanan dalam industri pariwisata halal.
Predicting Islamic Finance Adoption Behavior by MSMEs: Institutional Theory Approach Usman, Usman; Kusuma, Hadri; Ardiansyah, Misnen
Jurnal Manajemen Bisnis Vol. 13 No. 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i2.14438

Abstract

Research aims: This study aims to develop and validate a prediction model for the Islamic finance adoption by MSMEs based on isomorphism theory. In addition, this study also intends to show that the individual cognitive theory approach employed by previous studies in this area is not appropriate.Design/Methodology/Approach: The research strived to develop a predictive model; therefore, variance-based SEM analysis was chosen. The research data were 242 MSMEs selected from four regencies/cities in Central Java Province, i.e., Semarang City, Pekalongan City, Jepara Regency, and Cilacap Regency. The analysis was carried out to ensure that the measurement and structural models were excellent and acceptable.Research findings: This study successfully constructed and validated a model to predict the behavior of adopting Islamic finance by MSMEs employing the isomorphism theory framework. The resulting model has considered a more comprehensive domain, i.e., external organization (isomorphism pressure), internal organization (good corporate governance, GCG), and individual characteristics of the leaders (halal self-awareness, HSA).Theoretical contribution/Originality: This study closed the research gap in investigating the determinants of Islamic finance adoption from the demand side using an organizational perspective, thereby contributing to building a body of knowledge in the domain of MSME behavior and Islamic finance. Theoretically, the resulting model can be an alternative or substitute for the previous approach. As an organization, MSME behavior should not be investigated using individual cognitive theory as done by all previous studies. This study also introduced a new construct called halal self-awareness (HSA). This construct can be exploited and further developed to investigate individual characteristics of halal products or concepts.Practitioner/Policy implication: Stakeholders must have a strong commitment and earnest efforts to increase coercive and mimetic pressures, increase the HSA of MSME owner-managers, and realize good MSME governance. All this will encourage MSMEs to adopt Islamic finance to contribute positively to improving the national Islamic economic and financial landscape.Research limitation/Implication: The HSA construct could not reveal its direct effect on the adoption behavior of MSMEs. Therefore, future studies need to pay more attention to the measures for the HSA construct, namely: HSA neutral (“I know exactly how well my awareness about…”) or HSA positive (“I know exactly that I have a good awareness of .... ”). That way, the impact of the HSA becomes more accurate.
Co-Authors Aditya Pandu Wicaksono Afri yanto, Afri Agus Lukman Nurhakim Al Hashfi, Rizqi Umar Anisya Dewi Rahmawati Ardhiansyah, Arief Satria Ardiami, Kinanthi Putri Arief Rahman Arief Satria Ardhiansyah Arifin, Busthanul Asrori Asrori Basyariah, Nuhbatul Desnoni Nandaria Dwastarini Yuliana Candra Dewi Dwi Susilowati Erika Setyanti Kusumaputri, Erika Setyanti Erlan Susanto Fajar Baihaqy Fetria Eka Yudiana Fuadhillah Kirana Putri Hanafi, Syafiq Mahmadah Handojo Budi Rahardjo Ibnu Qiyam Ibnu Qizam Iqbal, Muhammad Johan Arifin Kashari Kashari Lestari, Dini Maulana Marina Silvia Sari Misnen Ardiansyah Misnen Ardiansyah, Misnen Moch. Nurhidayat Muhammad Ghafur Wibowo Muhammad Iqbal Fasa Mursyida Mahmud Mursyida Mahmud, Mursyida Neni Nurhayati Nuhbatul Basyariah Nurfauziya, Ahada Olivi Sabilla Sa'dani Prakosa, Kesit Bambang Prapti Antarwiyati Qiyam, Ibnu Qizam, Ibnu Rahayu, Nur Ellyanawati Esty Reni Listyawati Riana Mahfuroh Rifqi Muhammad Ruri Deviani Sri Hermuningsih Stefania Dai Suban Sunaryati Sunaryati Sunaryati Teguh Erawati Teguh Erawati, Teguh Titi Swantari Tri Siwi Nugrahani Usman Usman Usman Usman Via Rizkiana Via Rizkiana, Via Wigiya Ayu Udiana Sari Yhoga Heru Pratama Yola Andesta Valenty Yudiana, Fetria Eka Yuke Prabansari Zaenal Arifin