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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) IJBE (Integrated Journal of Business and Economics) Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Studi Akuntansi, Keuangan, dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) IIJSE Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Danadyaksa: Post Modern Economy Journal Jurnal Cendekia Ilmiah JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Fee Audit, Ukuran Kap, Spesialisasi Auditor, dan Workload Terhadap Kualitas Audit Kartika Setyowati; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6919

Abstract

This study aims to analyze the effect of audit fees, audit firm size, auditor specialization, and workload on audit quality in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2020-2022 period. A quantitative research method using secondary data from annual financial reports was employed. The sample was determined using purposive sampling based on specific criteria. The dependent variable is audit quality, measured using an earnings benchmark with Return on Assets (ROA) as a proxy. Independent variables include audit fees (natural logarithm), audit firm size (Big 4 and non-Big 4), auditor specialization (specialization percentage), and workload (Audit Capacity Stress). Data were analyzed using logistic regression with a 5% significance level. The results indicate that audit fees, audit firm size, auditor specialization, and workload do not significantly affect audit quality. The study's limitations include the use of a sample limited to LQ45 companies over three years and the inclusion of only four independent variables. Future research is recommended to include additional variables such as audit tenure, client pressure, and auditor reputation to improve the model.
Pengaruh Gaya Kepemimpinan Transformasional, Sistem Pengendalian Internal, Budaya Organisasi dan Kecerdasan Emosional pada Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sragen Nisrina Luthfita Tsany; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7807

Abstract

This study aims to analyze the influence of Transformational Leadership Style, Internal Control System (SPI), Organizational Culture, and Emotional Intelligence on the Quality of Local Government Financial Reports in Sragen Regency. A quantitative approach was used with data analysis through Structural Equation Modeling-Partial Least Square (SEM-PLS). The sample consisted of SKPD employees in Sragen Regency, selected using purposive sampling. The results show that 81.3% of the variation in financial report quality can be explained by these factors. Transformational Leadership Style did not have a significant effect on financial report quality, while SPI, Organizational Culture, and Emotional Intelligence had a significant impact. Based on these findings, it is recommended that the local government focus on strengthening SPI, organizational culture, and improving employees' emotional intelligence to enhance the quality of local government financial reports.
Pengaruh Intellectual Capital, Efisiensi Operasional, Profitabilitas dan Good Corporate Governance Terhadap Nilai Perusahaan Intan Kusuma Widyandari; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8100

Abstract

This study aims to analyze the effect of Intellectual Capital, Operational Efficiency, Profitability, and Good Corporate Governance on company value in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2021-2023. A quantitative approach with a comparative causal design is used, with secondary data in the form of financial reports obtained through purposive sampling so that the sample obtained is 93 companies. Data analysis includes classical assumption tests and multiple linear regression to test the effect of independent variables on company value. The results of the study indicate that only Profitability has a significant effect on company value, while Intellectual Capital, Operational Efficiency, and Good Corporate Governance do not have a significant effect. This study contributes to understanding the factors that influence company value in the consumer goods industry sector and becomes the basis for further research to include additional variables and expand the observation period..
Pengaruh Keunggulan Relatif, Dukungan Manajemen Puncak, Tekanan Mitra Dagang, Dukungan Penyedia Layanan, dan Inovasi Teknologi Terhadap Adopsi Cloud Accounting pada UMKM di Soloraya Lia Rahma Ismanabila; Fatchan Achyani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 5 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i5.12077

Abstract

This study aims to analyze the influence of relative advantage, top management support, trading partner pressure, service provider support, and technological innovation on the adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs) in the Soloraya region. This research employs a quantitative approach with a causal associative design. The data used are primary data collected through questionnaires distributed to 107 respondents using purposive sampling. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results indicate that all independent variables—relative advantage, top management support, trading partner pressure, service provider support, and technological innovation—have a positive and significant effect on the adoption of cloud accounting among MSMEs in Soloraya. This finding suggests that technological, organizational, and environmental factors play a crucial role in driving MSMEs’ digital transformation. The study implies that enhancing digital literacy, strengthening managerial support, and fostering collaboration with business partners and service providers are essential to accelerate the adoption of cloud-based accounting systems. This research is expected to contribute theoretically to the literature on technology adoption and provide practical insights for MSME practitioners, service providers, and policymakers in designing strategies for MSME digitalization in Indonesia.
National Health Insurance (BPJS) in Indonesia: An Islamic Perspective on Value Creation, Engagement, and Satisfaction Fatchan Achyani; Ilham Nuryana Fatchan; Fuad Hudaya Fatchan
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1491

Abstract

This study analyzes how the service quality of BPJS Health influences customer engagement (CustEngagement) and customer loyalty (CustLoyalty) in the context of PKU Muhammadiyah Hospital in Indonesia, with patient satisfaction as the main mediator. Using primary data from 296 BPJS inpatient respondents at PKU Muhammadiyah Hospital that collaborates with BPJS, the CARTER model (Compliance, Assurance, Reliability, Tangible, Empathy, Responsiveness) combined with satisfaction and engagement dimensions is analyzed using PLS-SEM.The main results show that the paths from Satisfaction to CustEngagement and Satisfaction to CustLoyalty are positively significant (coefficients of approximately 0.272–0.307; t-statistics > 3.5; p < 0.05), confirming that higher patient satisfaction directly increases the level of engagement and the tendency toward loyalty to health service facilities. On the other hand, Responsiveness acts as the primary driver of satisfaction (coefficient to Satisfaction ≈ 0.897; t = 2.967; p = 0.003), which in turn enhances CustEngagement and CustLoyalty through the mediating role of Satisfaction.The other dimensions (Assurance, Compliance, Empathy, Reliability, Tangible) do not show a significant direct effect on Satisfaction or CustEngagement in this model, indicating that the BPJS context at PKU Muhammadiyah Hospital may require additional mediators/moderators or sharper indicators. Contextually, these findings instead highlight the importance of strengthening the responsiveness dimension and harmonizing it with values of empathy, friendliness, and justice grounded in sharia principles in every service interaction. A responsive yet warm and fair approach is expected to enrich patients’ experiences, foster feelings of being valued and trusted, and ultimately strengthen their attachment and loyalty to PKU Muhammadiyah Hospital.
Pengaruh Porsi Kepemilikan Publik, Proporsi Dewan Komisaris Independen, Ukuran Kap, Financial Distress, Dan Ukuran Dewan Direksi Terhadap Pengungkapan Sukarela Maulida Putri Rahmasari; Fatchan Achyani
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 5 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8662

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh porsi kepemilikan publik, proporsi dewan komisaris independen, ukuran Kantor Akuntan Publik (KAP), financial distress, dan ukuran dewan direksi terhadap pengungkapan sukarela pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Pengungkapan sukarela merupakan salah satu bentuk transparansi perusahaan yang dapat meningkatkan kepercayaan investor dan pemangku kepentingan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder yang diperoleh melalui laporan tahunan (annual report) perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling, dengan jumlah akhir sebanyak 119 perusahaan manufaktur. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa proporsi dewan komisaris independen, ukuran KAP, financial distress, dan ukuran dewan direksi tidak berpengaruh signifikan terhadap pengungkapan sukarela. Sementara itu, porsi kepemilikan publik berpengaruh signifikan positif terhadap pengungkapan sukarela. Temuan ini menunjukkan bahwa faktor tata kelola perusahaan dan kondisi keuangan internal perusahaan turut memengaruhi tingkat pengungkapan informasi secara sukarela kepada publik.
Pengaruh Pengetahuan Pajak, Tingkat Penghasilan, Kesadaran Wajib Pajak, Dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kualitas Pelayanan Fiskus Sebagai Variabel Moderasi Elsa Febriayu Pramaisella; Fatchan Achyani
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.8978

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, tingkat penghasilan, kesadaran wajib pajak, dan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi, dengan kualitas pelayanan fiskus sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang merupakan wajib pajak orang pribadi terdaftar di KPP Pratama Sukoharjo. Teknik pengambilan sampel dilakukan dengan accidental sampling. Pengumpulan data dilakukan melalui kuesioner menggunakan skala Likert lima poin. Hasil analisis regresi menunjukkan bahwa hanya variabel kesadaran wajib pajak yang berpengaruh signifikan terhadap kepatuhan wajib pajak. Sementara itu, pengetahuan pajak, tingkat penghasilan, dan modernisasi administrasi perpajakan tidak menunjukkan pengaruh signifikan. Dalam pengujian moderasi, kualitas pelayanan fiskus hanya memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan, namun tidak memoderasi hubungan variabel lainnya. Temuan ini menunjukkan pentingnya peningkatan kesadaran perpajakan dan optimalisasi pelayanan fiskus untuk mendorong kepatuhan wajib pajak.
Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, Material Flow Cost Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Nabila Aurellia Aryudie; Fatchan Achyani
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.9007

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, penerapan green accounting, material flow cost accounting, dan pengungkapan sustainability report terhadap nilai perusahaan pada perusahaan-perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Kinerja lingkungan diukur dengan PROPER yang diperoleh dari Kementerian Lingkungan Hidup dan Kehutanan, green accounting diukur menggunakan variabel dummy biaya lingkungan, material flow cost accounting diukur dengan log(biaya produksi), dan pengungkapan sustainability report yang diukur dengan GRI Standards. Nilai perusahaan diukur menggunakan Tobin’s Q. Sampel penelitian terdiri dari 87 perusahaan sektor pertambangan. Namun terdapat outlier sebanyak 17 data, sehingga sampel menjadi 70 data. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil analisis menunjukkan bahwa: 1) Kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan, 2) Penerapan Green accounting tidak memiliki pengaruh terhadap nilai perusahaan, 3) Material flow cost accounting berpengaruh terhadap nilai perusahaan, dan 4) Sustainability report tidak memiliki pengaruh terhadap nilai perusahaan.
The Effect of Good Corporate Governance, Corporate Social Responsibility, Liquidity, and Leverage on Financial Performance through Earnings Management Mediation Ilham Jiensa Wijaya; Fatchan Achyani; Banu Witono
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8178

Abstract

This study aims to examine the effects of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Liquidity, and Leverage on financial performance, with Earnings Management acting as a mediating variable. The research is based on data from publicly listed non-financial State-Owned Enterprises (SOEs) in Indonesia from 2020 to 2022. The hypotheses proposed include the direct effects of GCG, CSR, Liquidity, and Leverage on financial performance, as well as their influence through Earnings Management. Data were collected from annual financial reports available on the Indonesia Stock Exchange (IDX) website, and the analysis was conducted using the Partial Least Squares (PLS) method. The results show that Liquidity has a significant positive effect on financial performance, while GCG, CSR, and Leverage do not show significant direct or indirect effects. Earnings Management was found not to mediate the relationship between the variables and financial performance. These findings imply that while Liquidity plays a critical role in enhancing financial performance, the influence of GCG, CSR, and Leverage, as well as the role of Earnings Management, remains limited in the context of Indonesian SOEs. Future research could explore other mediating variables or focus on different industries or regions to further investigate these relationships.
Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan Adilah Miftah Salma Khoirunnisa; Fatchan Achyani
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.851

Abstract

Studi ini menganalisis pengaruh pengungkapan manajemen risiko perusahaan dan pengungkapan modal intelektual pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Dalam penelitian ini, data yang digunakan adalah data sekunder dengan teknik pengambilan sampel yang dilakukan dengan metode purposive sampling. Jumlah sampel yang digunakan sebanyak 174 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS versi 25. Hasil dari penelitian ini adalah risiko operasional berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,001<0,05; risiko strategi berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,001<0,05; risiko pemberdayaan tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,861>0,05; risiko integritas berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,001<0,05; risiko pengolahan informasi dan teknologi tidak berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,304>0,05; modal intelektual berpengaruh terhadap nilai perusahaan dengan nilai signifikansi 0,006<0,05.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agnes Deby Ryandika Ainayya Silmi Kaffah Marianto Aji Tri Mulya Andra Syahrul Ramadhan Anggi Pratiwi Anggi Pratiwi, Anggi Arif Nur Rahman Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Ayu Ningtyas Dwi Prasasti Azami, Washil Baehaqi Banu Witono Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana, Candra Kusuma Damayanti, Susana Delfi Dwi Apriani Devriadi, Fitri Syafira Dian Praharaningtyas Dinah Purnamasari Dwi Astuti Dwianto, Agus Ekaputra, Aditiyanto Elsa Febriayu Pramaisella Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fatchan, Fuad Hudaya Fian Aufa Nashrulloh Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Frischa Angelietha Yosvhin Prihantoro Gilang Abytia Eka Gunawan Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Isnaini Nur Khayati Kartika Setyowati Khoir, Jundi Abdul Lady Salsabila Octaviolga Lamin Khaira Lia Rahma Ismanabila Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Maulida Putri Rahmasari Mayra Permata Madani Mia Audina Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhammad Jagad Samodera Wardoyo Muhammad Luthfi Ammar Mulato, Febry Yuni Nabila Aurellia Aryudie Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Novi Rahma Diana Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Olivia Rahmala Ihwan Pamungkas, Putri Payamta, Payamta Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Putri, Eskasari Rachmayanti, Fidya Eka Rahmadani Permatasari Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Rina Trisnawati Riyardi, Agung Rizky Aulya Rochdati, Mila Carullina SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Siti Zhuffara Aulia Susana Damayanti SUSI LESTARI Susi Lestari Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tiffani Razifadila Tomy Hermansyah Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wahyu Tiska Diana Wardhana, Reinaldi Wisnu Wibowo, Riyan Surya Widiatmoko, Wahyu Bagas Widya Ayu Pramudya Wardani Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zulfikar Rino Al Faruq Zulfikar Zulfikar Zuzanto, Seto Ferdy