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All Journal International Journal of Science and Engineering (IJSE) Jurnal Pembangunan Wilayah dan Kota Jurnal Ilmu Lingkungan Wahana Riset Akuntansi Jurnal Teknik PWK Jurnal Geografi : Media Informasi Pengembangan dan Profesi Kegeografian Jurnal Teknosains Geoplanning : Journal of Geomatics and Planning Journal of Applied Finance & Accounting Majalah Geografi Indonesia Jurnal Pengembangan Kota Islamic Ecomonics Journal Jurnal Wilayah dan Lingkungan Jurnal Tataloka Journal of Geoscience, Engineering, Environment, and Technology NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Rekayasa Hijau Region : Jurnal Pembangunan Wilayah dan Perencanaan Partisipatif Jurnal Ilmiah Akuntansi Manajemen Desa-Kota : Jurnal Perencanaan Wilayah, Kota, dan Pemukiman Jurnal Riset Akuntansi Kontemporer Oeconomicus Journal of Economics El-Qist : Journal of Islamic Economics and Business (JIEB) Equilibrium: Jurnal Ekonomi Syariah Proceeding Seminar Nasional IPA Murid : Jurnal Pemikiran Mahasiswa Agama Islam IIJSE Journal of Marine Resources and Coastal Management Sahwahita: Community Engagement Journal
Imam Buchori
Departemen Perencanaan Wilayah Dan Kota Fakultas Teknik Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Moderasi CSR Pada Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Ningtias, Novia Siswari; Junjunan, Mochammad Ilyas; Buchori, Imam; Rahayu, Hastanti Agustin; Muflihin, Mohammad Dliyaul
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 2 (2023): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i2.4370

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan populasi perusahaan pertambangan dan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sample sebanyak 70 perusahaan. Penelitian ini menggunakan uji data Moderate Regression Analysis (MRA) dengan alat uji SPSS 27. Hasil temuan menunjukkan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan, sama halnya dengan CSR yang tidak berpengaruh terhadap nilai perusahaan. CSR dalam pengaruh kinerja lingkungan terhadap nilai perusahaan bukan merupakan variabel moderasi sehingga tidak dapat memoderasi pengaruh kinerja lingkungan terhadap nilai perusahaan. Program kelestarian lingkungan yang diberikan masih relatif sedikit sehingga tanggung jawab sosial terhadap lingkungan masih belum menjadi hal yang penting diperhatikan investor sebelum melakukan investasi.
Optimizing the Role of Kiai in Preparing Competitive Santripreneurs Hidayat, Ahmad Agus; Buchori, Imam; Arlina, Agustin Mila; Muflihin, Mohammad Dliyaul; Ashari, Muhammad Rizki
Islamic Economics Journal Vol. 10 No. 2 (2024)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v10i2.11949

Abstract

Pesantren economics has increasingly gained attention from various circles, moving away from the traditional stigma of being solely traditional educational institutions. This article explores the role of the Kiai of Darul Pesantren, Menganti, in developing and preparing santripreneurs. This article employs qualitative research with a case study approach. Use the triangulation method. Data analysis was conducted through data reduction, data presentation, and verification. The validity of the findings was ensured through extended observation and methodological triangulation. The study's findings reveal that the role of the Kiai in preparing santripreneurs is carried out through several methods: a) Doctrination of students through the learning process, b) Aligning student's areas of expertise with their interests and talents, c) Establishing partnerships and collaborations with third parties, d) Incorporating santripreneurs education into extracurricular activities at the pesantren, e) Providing educational scholarships for students, f) Requiring all students to have savings in the pesantren through BMT (Baitul Maal wa Tamwil). On the other hand, the challenges faced include: a) A lack of motivation among students to learn entrepreneurship, b) Time constraints for both students and instructors, c) Limited entrepreneurial capital, and d) A shortage of human resources within the pesantren.
THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK RETURNS OF ISLAMIC BANKS WITH INFLATION AS A CONTROL VARIABLE Buchori, Imam; Elina, Riskiana; Hidayat, Moh. Helmi
NISBAH: Jurnal Perbankan Syariah Vol. 11 No. 1 (2025): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v11i1.19756

Abstract

This research seeks to analyze the influence of Return on Equity (ROE), Price to Earnings Ratio (PER), and Financing to Deposit Ratio (FDR) on the stock returns of Islamic banks, with inflation incorporated as a control variable. The study adopts a quantitative explanatory approach, aiming to empirically test the relationships between the formulated variables based on theoretical hypotheses. The data employed in this research consists of quarterly financial statements from Islamic commercial banks that are publicly listed on the Indonesia Stock Exchange (IDX), spanning a period of three quarters. Data collection was carried out through non-participant observation, ensuring objectivity without researcher intervention. For data analysis, the study utilizes panel data regression techniques, allowing for the simultaneous evaluation of time-series and cross-sectional data. The findings reveal that inflation, as a control variable, enhances the explanatory power of financial performance indicators in predicting stock returns. Additionally, the study confirms that ROE, PER, and FDR each exert a significant impact on the stock returns of Islamic banks.
INTEGRATION OF NYADRAN VALUES IN SUSTAINABILITY ACCOUNTING BASED ON BARBOUR PERSPECTIVE Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Buchori, Imam
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.12946

Abstract

The Nyadran tradition, a Javanese cultural practice rooted in religious and spiritual values, serves as a metaphorical lens to expand the sustainability accounting paradigm. Using Ian G. Barbour's four perspectives framework—conflict, independence, dialogue, and integration—this study adopts a literature review approach to Nyadran analyse how the Nyadran tradition can enrich sustainability accounting. The findings reveal that Nyadran embodies core values such as ecological harmony, social responsibility, and respect for nature, which resonate deeply with the principles of sustainability. The dialogue and integration perspectives play a pivotal role in bridging the apparent gap between the spiritual essence of Nyadran and the quantitative, data-driven nature of sustainability accounting. Narratives embedded within the Nyadran tradition offer profound insights into sustainability practices, adding depth and meaning to sustainability reporting. In turn, sustainability accounting frameworks can empirically highlight the positive impacts of Nyadran cultural practices on environmental and social well-being. The implications of this research extend beyond traditional paradigms, advocating for the inclusion of moral and spiritual dimensions in sustainability accounting. By integrating Nyadran values, the framework adopts a more holistic approach, emphasising not only environmental and economic aspects but also ethical and spiritual considerations. The study’s novelty lies in its innovative combination of cultural narratives with sustainability accounting, paving the way for a more inclusive and meaningful understanding of sustainability in diverse cultural contexts.
Socialization of the Importance of Financial Record Keeping for MSMEs Lating, Ade Irma Suryani; Buchori, Imam; Muflihin, Mohammad Dliyaul; Rahayu, Hastanti Agustin; Aripratiwi, Ratna Anggraini; Romaisyah, Luqita; Susanto, Febry Fabian
Sahwahita: Community Engagement Journal Vol. 2 No. 2 (2025): Community Engagement Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/sahwahita.v2i2.144

Abstract

This community service program aims to enhance the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Kampung Jajan, Brebek Village, Sidoarjo, by strengthening their capacity for basic financial record keeping. Utilizing a participatory approach, the program implemented a series of targeted training sessions and personalized mentoring activities over a two-month period, involving 25 MSME participants. Pre- and post-program assessments revealed a measurable increase in participants’ understanding of the importance of financial records, as indicated by a 40% average improvement in basic accounting comprehension scores. However, the intervention also identified persistent challenges, including low awareness of financial documentation benefits, the relatively older demographic of MSME actors, and limited formal education levels. While the program demonstrated short-term improvements in financial knowledge and attitudes, further interventions are necessary to ensure behavioral change, including continuous mentoring, the development of context-based accounting modules, and collaboration with local government units to institutionalize financial training support.
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah; Rosyda, Nabila Amaro Laila
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate political connections, family ownership, audit qualityArticle Type: Bibliometric Review
Pengukuran Kecukupan (RTH) Publik untuk Mengurangi Polusi (CO2) Kegiatan Transportasi di Jalan HOS Cokroaminoto dan Veteran, Pare Kediri Permata MS, Ayu Putri; Buchori, Imam; Kurniati, Rina
Proceeding Seminar Nasional IPA 2022
Publisher : LPPM UNNES

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ruang Terbuka Hijau (RTH) merupakan salah satu upaya untuk menghadapi peningkatan emisi gas rumah kaca (GRK) karena dapat menyerap emisi CO2. Tingginya emisi CO2 disebabkan oleh aktivitas transportasi dan minimnya ruang terbuka hijau publik yang mengakibatkan kemampuan RTH dalam menyerap emisi yang tidak optimal. Intensitas aktivitas lalu lintas yang semakin padat akan berdampak pada masyarakat sekitar. Penelitian ini bertujuan untuk mengetahui tingkat kecukupan Ruang Terbuka Hijau (RTH) publik dalam menyerap emisi karbon dioksida (CO2) dari kegiatan transportasi. Penelitian ini menggunakan pendekatan literature review. Hasil yang akan diperoleh adalah tingkat kecukupan RTH publik dalam menyerap emisi dari transportasi dan sehingga didapatkan solusi untuk melakukan kebijakan dalam mengurangi polusi udara yang dihasilkan oleh kendaraan dan pentingnya ruang terbuka hijau (RTH).
The analysis of traditional fishers’ welfare based livelihood sustainability approach (Case study: Kedung Cowek Surabaya fishers’ community) Sawiji, Asri; Buchori, Imam; Wahyudi, Noor
Journal of Marine Resources and Coastal Management Vol. 3 No. 2 (2022)
Publisher : UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/mrcm.v3i2.2002

Abstract

The city of Surabaya has a fairly high Human Development Index, but inequality still exists for marginalized communities such as fishermen on the north and east coasts of Surabaya. Indonesian Traditional Fishermen have an important role in the macro economy and national food security. Traditional Fishers are still included in a marginalized group of people who are very vulnerable to natural and political factors. Efforts to increase the resilience of fishermen need to be carried out by maximizing the assets/capital in the community. The purpose of this study was to assess the livelihood achievement index of fishermen on the dimensions of financial, natural, social and human capital with a case study conducted at the Fishers’ Cooperative Bahari 64 community. Using a quantitative descriptive method, this study conducted a survey of 98 respondents from 130 members who work as a fisherman. From the data analysis it was found that the fishing community of Koperasi Bahari 64 was categorized at a good level with a livelihood index value of 62.26 with an achievement dimension of 62%.
PENGARUH TINGKAT PEMBIAYAAN MUDHARABAH TERHADAP TINGKAT RASIO PROFITABILITAS PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) MANFAAT SURABAYA Buchori, Imam; Prasetyo, Aji
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 1 (2014): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2014.4.1.706-734

Abstract

Many financial institutions those were born with the Shariah-based in Indonesia--including non-bank financial institutions, among them are Islamic insurance, Shariah pawnshop, Shariah financial services cooperatives, and more. Shariah-compliant financial services cooperatives (KJKS) Manfaat Surabaya is still classified as "new" in Indonesia, in which retained the principle of kinship as a guide of the cooperative itself. Various systems were much changed, from conventional systems to the Islamic system, especially in terms of contract and financial accounting standards. Then came the question, whether the views of society and the level of public confidence as well as different? Of course a lot of things to be able to prove from the above questions, one of which is the level of profitability, as well as a large number of levels KJKS Groove financing given to the community. The greater the level of profitability means the level of public confidence about the existence of KJKS in Indonesia also getting bigger. Many financing products of KJKS Manfaat are given to the public, one of which is the mudharabah financing which is very influential on the profit orientation of each financial institution of Sharia. This research is the kind of quantitative research with data analysis using simple regression and t tests to find out the significance of the influence of mudharabah financing against a ratio of profitability in KJKS Manfaat Surabaya.
PENGARUH TINGKAT PENGANGGURAN TERHADAP TINGKAT INFLASI DI PROPINSI JAWA TIMUR TAHUN 2003-2011 Buchori, Imam; Priono, Lina Ambarwati
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 2 (2014): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2014.4.2.878-902

Abstract

Research methods used in this research include: gathering together the data using the method of data collection the documentary, analyzed using simple regression analysis processed using SPSS 16 for Windows, using the inductive mindset. The unemployment rate that occurred in the province of East Java in 2003-2011 fluctuated between 3.00 and 6.00, as does the level of inflation that occurred in the province of East Java, demonstrated by Philips curve. After doing the analysis, obtained by the regression equation: Y = -2,218 + 1,490X. The correlation coefficient (R) obtained is 0,462. It can be concluded that both variables have a positive relationship. Based on the analysis of the results obtained, it can be drawn the conclusion that the influence that derived from the analysis results are positive, meaning that there is a weak influence between the unemployment rate and inflation rates in the province of East Java. Advice that can be given to the need to further research examined the relationship of other variables that their influences are strong against the inflation rate that occurs. And, for the future research, it could use the data with the greater amount.
Co-Authors Ade Irma Suryani Lating Agung Dwi Astuti, Setyani Agung Laksono Jati Agung Sugiri Agus Hidayat, Ahmad Agus Sugianto Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Aji Prasetyo Aliyani Firdaus, Safir Aliyani Firdaus, Safira Andriani Samsuri Arif Sudarmanto, Arif Aripratiwi, Ratna Anggraini Arlina, Agustin Mila Arsiadi Wisnu Hapsoro Asri Sawiji Atik Munggiarti Dara Zaiyana Denny Maulana Ardiansyah Dian Permata Sari Djoko Indrosaptono Eko Ihsanto Elina, Riskiana Erma Fitria Rini Fadilah Ilham, Igo Faizah, Nuraimmatul Gilang Rizki Ramadhan Hanandi Prabowo Hidayat, Ahmad Agus Hidayat, Moh. Helmi Holi Bina Wijaya Ikfi Maryama Ulfa Indah Saraswati Indraya Kusyuniadi Jannah, Binti Shofiatul Joesron Alie Syahbana Joko Susilo Kareza Ahmad Katrina Doris Meliana, Katrina Doris Kusuma, I Made Bagus Nara Lalu Akhmad Farhan Mahyeda, Afden Mailendra, Mailendra Marsista Buana Putri, Marsista Buana Maryono Maryono Mochammad Ilyas Junjunan Mohammad Bugy Ardhytio Yusuf Mohammad Dliyaul Muflihin Mohammad Rafli Muflihin, Mohammad Muhammad Nur Sadewo Muhammad Rizki Ashari Murtanti Jani Rahayu Murtanti Jani Rahayu Mussadun Mussadun Mussadun Mussadun Musyary, Muhammad Daffa Nabila Amaro Laila Rosyda Ni Made Dwi Sulistia Budhiari, Ni Made Dwi Sulistia Ningtias, Novia Siswari Noor Wahyudi Nur Hanifah Nurhidayati, Ely Nurpermas, Siti Okto Risdianto Manullang Permata MS, Ayu Putri Pramitasari, Angrenggani Priono, Lina Ambarwati Putri Aqidah, Liza Putri, Rufia Andisetyana Rahardian, Andiri Rahayu, Hastanti Agustin Rahmat Tri Insani Rakyan Paksi Nagara Retno Widjajanti Rima Mustika Rina Kurniati Rizkhi Rizkhi Rizki Putri Amanda Romaisyah, Luqita Roosna Maryani Octaviana Adjam Rosnaeni Rosnaeni, Rosnaeni Sa’diah, Rohmatus Sahrizal, Achmad Badri Andry Salsabila, Unik Hanifah Sam'ani Intakoris Sa’diah, Rohmatus Sejati, Anang Wahyu Setiowati, Catur Silviani Junita Solikhawati, Anisa Subadi Subadi Sudarno Sudarno Sugiono Soetomo Sugiono Soetomo Sukamto Sukamto Susanto, Febry Fabian Suzanna Ratih Sari Vicky Rasyiid Maulana Wakhidah Kurniawati Yudi Basuki Zahra Ratu Aziza Zaim, Zaflis