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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 Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Share: Jurnal Ekonomi dan Keuangan Islam Al-Manahij : Jurnal Kajian Hukum Islam Equilibrium: Jurnal Ekonomi Syariah
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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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.
Is the Underlying Asset an Effective Source of Trust: Evidence from Indonesian Sukuk Market Hanafi, Syafiq Mahmadah; Kusuma, Hadri; Fasa, Muhammad Iqbal; Al Hashfi, Rizqi Umar
EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i1.17426

Abstract

This research aims to investigate stock market reaction toward asset-underlied sukuk in Indonesian Sukuk Market. The novelty of this research is to test the market reaction associated with the issue of the underlying asset on the sukuk. To do that, we use event studies during 15-days pre and 15-days post issuance. There are 34 firms with 84 events from 2008 to 2019. Our results suggest that the sukuk is not statistically meaningful to investors. The shareholders could not have confidence in their funds' underlying assets as collateral for Sukuk's issue. It might still be viewed as bonds and other debt policies by investors. Investors need to be given confidence and secure in their investment, not just underlying asset but by handing over certificates of asset ownership. This study contributes empirical evidence to testing investor reactions to the issuance of guaranteed sukuk with underlying assets.
Coercive Isomorphism Kinerja Pemerintah Daerah : Perspektif Tata Kelola Sukirno Sukirno; Hadri Kusuma; Johan Arifin
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.29645

Abstract

Tujuan Penelitian: untuk membuktikan pengaruh audit internal terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah.Metode Penelitian: Penelitian yang dilakukan merupakan penelitian kuantitatif dengan menggunakan data sekunder yaitu Laporan Pertanggungjawaban (LPj) pemerintah daerah dan kota di Provinsi Jawa Tengah dengan jumlah tiga puluh lima pemerintah daerah yang terdiri dari dua puluh sembilan kabupaten dan enam kota dari tahun 2017 sampai dengan tahun 2023. Data dianalisis dengan model regresi data panel.Originalitas/Novelty: Audit internal dengan indikator jumlah auditor internal masih sedikit dieksplor dalam konteks pengaruh tata kelola terhadap kinerja pemerintah daerah, terutama penelitian di Indonesia.Hasil Penelitian: Audit internal yang diukur dengan jumlah auditor internal pemerintah daerah berpengaruh positif terhadap kinerja pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah.Implikasi: Mekanisme koersif dengan proksi audit internal sebagai mekanisme koersif yang diukur dengan jumlah auditor internal menjadi faktor yang sangat signifikan berpengaruh dalam mendorong capaian kinerja. Ketersediaan auditor internal menjadi faktor esensial sebagai fungsi pengawasan pemerintah daerah untuk meningkatkan kinerja. Ketersediaan auditor internal akan berbanding lurus dengan capaian kinerja pemerintah daerah.   Research Objectives: The aim of this study is to prove the influence of internal audits on the performance of district and city governments in Central Java Province.Research Method: The research conducted is a quantitative research using secondary data, namely the Accountability Report (LPj) of regional and city governments in Central Java Province with a total of thirty-five regional governments consisting of twenty-nine districts and six cities from 2017 to 2023. The data was analyzed using a panel data regression model.Originality/Novelty: Internal audit with the indicator of the number of internal auditors is still little explored in the context of the influence of governance on local government performance, especially research in Indonesia.Research Results: Internal audits measured by the number of local government internal auditors have a positive effect on the performance of district and city governments in Central Java Province.Implications: Coercive mechanisms using internal audit as a proxy are a significant factor in driving performance. The availability of internal auditors is essential for local government oversight and performance improvement. The availability of internal auditors is directly proportional to local government performance.
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 Sukirno Sukirno 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