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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Penelitian Pendidikan Indonesia
Budiandru Budiandru
Universitas Muhammadiyah Prof Dr Hamka
Religion Economics, Econometrics & Finance Social Sciences Other

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Default Risk on Islamic Banking in Indonesia Budiandru Budiandru
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2474

Abstract

The problem of default by debtors becomes a primary concern for Islamic banking recently. This study analyzes the effect of economic pressure on the risk of default on Islamic banks, both in the short and long term, the risk response of default, and also other variables' contribution in explaining the diversity of risk of default of Islamic banks. This study used monthly data from 2007 to 2020 by using a vector error correction model. The results show that inflation and exchange rates affect the risk of default in the short term, while inflation, exchange rates, and interest rates affect the risk of default in the long run. Non-performing financing quickly stabilized when responding to the interest rates. The Islamic stock index has the most significant contribution in explaining the diversity of default risks. Islamic banks must be aware of the monetary fluctuation and also careful in analyzing the demand for financing by looking at the future economic prospects.
Factors affecting the audit quality of pandemic era public accountants Budiandru Budiandru
AKUNTABEL Vol 18, No 2 (2021): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.73 KB) | DOI: 10.30872/jakt.v18i2.9359

Abstract

Audit quality is how likely the auditor finds errors in the company's financial statements to be reported. Good audit quality will make customers give a solid trust to become an added value for auditors. The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements.
Integration of the Indonesian Islamic Stock Index: Evidence from Developed and Developing Countries Budiandru Budiandru; Deni Nuryadin
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 15, No 2 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i2.14462

Abstract

Globalization is changing the world's economic and financial systems are increasingly integrated. Globalization can also trigger shocks to the Islamic stock market and reduce diversification benefits for investors. This study aims to analyze the integration of the Indonesian Islamic stock index with the Islamic stock index of developed and developing countries. Using a vector error correction model and daily data from 2012 to 2021, which reached 2088, the observations reveal that the Indonesian Islamic stock index is integrated with the Islamic stock index of developed and developing countries. The Indonesian Islamic stock index responded positively and negatively to the developed and developing Islamic stock index. Japan has the most significant contribution in influencing Indonesia's Islamic stock index. Indonesia's Islamic stock index needs to prepare various alternative strategies in dealing with shocks from developed and developing country Islamic stock indexes.
ARCH and GARCH Models on the Indonesian Sharia Stock Index Budiandru Budiandru
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 1, April (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i1.214

Abstract

Investments in Islamic stocks are in demand because of the profit-sharing system so that the company is more stable in facing uncertain global economic conditions. This study aims to analyze the volatility of the Indonesian Sharia Stock Index and the Indonesian Sharia Stock Index's potential in the future. We use daily data from 2012 to 2020 and the Autoregressive Conditionally Heteroscedasticity-Generalized Autoregressive Conditional Heteroskedasticity (ARCH-GARCH) method. The results show that the Indonesian Sharia Stock Index's volatility is influenced by the risk of the two previous periods and the return volatility in the previous period. Potential Indonesian Sharia Stock Index tends to fluctuate in return by an average of 3 percent.Investasi pada saham syariah diminati karena sistem bagi hasilnya sehingga perusahaan lebih stabil dalam menghadapi kondisi ekonomi global yang tidak menentu. Penelitian ini bertujuan untuk menganalisis volatilitas Indeks Saham Syariah Indonesia dan potensi Indeks Saham Syariah Indonesia di masa yang akan datang. Kami menggunakan data harian dari 2012 hingga 2020, dan metode Autoregressive Conditionally Heteroscedasticity-Generalized Autoregressive Conditional Heteroskedasticity (ARCH-GARCH). Hasil penelitian menunjukkan bahwa volatilitas Indeks Saham Syariah Indonesia dipengaruhi oleh risiko dua periode sebelumnya dan volatilitas return pada periode sebelumnya. Potensi Indeks Saham Syariah Indonesia cenderung mengalami fluktuasi return dengan rata-rata sebesar 3 persen.
Performance of Auditors During the Years of the Pandemic and Contributing Factors Budiandru Budiandru
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5865

Abstract

The current COVID-19 pandemic is causing the global economy to experience disruption, increasing the risk of material misrepresentation. Therefore, in providing income regarding the fairness of the audited financial statements, an auditor must have experience, professional ethics, and professionalism to achieve good auditor performance. This study aims to determine auditor experience, professional ethics, and auditor professionalism on auditor performance. The research method uses multiple linear regression with primary data and data collection using a questionnaire distributed to auditors in Jakarta, Bogor, Depok, Tangerang, and Bekasi who feel the impact of the COVID-19 pandemic with a total sample of 201 respondents. The results showed that the experience of auditors and professional auditors had a significant effect on auditor performance, while professional ethics did not affect. According to what has been determined not to act according to personal wishes, an auditor must apply professional ethics. Auditors must also improve their professionalism to get good performance even during a pandemic.
Investigating the role of ethical standards, professional judgment, and regulatory compliance in financial reporting quality Budiandru Budiandru
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 3 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254510

Abstract

Ethical standards, professional judgment, and regulatory compliance create a comprehensive framework for high-quality financial reporting. They work synergistically to promote accuracy, transparency, and reliability in financial statements, thereby supporting the credibility of financial information and maintaining stakeholder confidence. The primary objectives of this study are to evaluate the impact of ethical standards, professional judgment, and regulatory compliance on financial reporting quality and to identify best practices for integrating these factors. This study employs a qualitative research approach to explore the role of ethical standards, professional judgment, and regulatory compliance in financial reporting quality. This study underscores the significant role that ethical standards, professional judgment, and regulatory compliance play in ensuring high-quality financial reporting. Ethical standards provide the foundation for integrity and transparency in financial reporting, while professional judgment enables accountants to apply these standards effectively in complex scenarios. Regulatory compliance further ensures that financial reporting practices align with established guidelines and laws, promoting consistency and reliability. The interplay between these elements creates a robust framework for enhancing the credibility and accuracy of financial statements.
Co-Authors Deni Nuryadin