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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan Wiraraja Medika: Jurnal Kesehatan Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Sistemasi: Jurnal Sistem Informasi Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Administrasi dan Manajemen Pendidikan Jurnal Ekonomi & Keuangan Islam Jurnal Analisis Bisnis Ekonomi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis Terapan Jurnal Maternitas Kebidanan Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JURNAL MEDICAL JAMP : Jurnal Administrasi dan Manajemen Pendidikan The Indonesian Journal of Accounting Research Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Journal On Teacher Education (Jote) Jurnal Perangkat Lunak Jurnal Kesehatan Tambusai Al-Ashr : Jurnal Pendidikan dan Pembelajaran Dasar Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen Telaah Bisnis Jurnal Keperawatan J-Intech (Journal of Information and Technology) Jurnal Studi Ilmu Sosial dan Politik Rahmatan Lil’alamin Journal of Community Services (RLA) Media Riset Akuntansi Auditing & Informasi Medic Nutricia : Jurnal Ilmu Kesehatan IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Journal of Nursing Update Jurnal Ners Lentera Jurnal Analisis Bisnis Ekonomi
Marfuah Marfuah
Accounting Department, Faculty Economics, Universitas Islam Indonesia
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Determinan Minat Mahasiswa Berinvestasi Pada Pasar Modal Marfuah Marfuah; Anggini Asmara Dewati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.71

Abstract

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi minat mahasiswa dalam berinvestasi di pasar modal. Sebanyak 100 mahasiswa di Yogyakarta menjadi responden dalam penelitian ini. Hasil penelitian membuktikan bahwa mahasiswa yang mempunyai pengetahuan investasi yang baik, sering mengikuti pelatihan pasar modal, mempunyai motivasi yang tinggi serta mempunyai ekpektasi return yang tinggi dalam berinvestasi cenderung mempunyai minat yang tinggi untuk berinvestasi di pasar modal. Temuan lain menunjukkan bahwa risiko investasi berpengaruh negatif signifikan terhadap minat investasi di pasar modal, meskipun kebijakan modal minimum tidak mempengaruhi minat berinvestasi. Hasil ini mengindikasikan bahwa mahasiswa sebagai salah satu calon investor di pasar modal merupakan investor yang kurang berani mengambil risiko dalam berinvestasi (risk averse), yang disebabkan sebagian besar mahasiswa belum mempunyai penghasilan sebagai sumber dana dalam berinvestasi di pasar modal sehingga mereka cenderung lebih berhati-hati dalam menilai risiko dan dalam melakukan investasi awal.
Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia Marfuah Marfuah; Sakilah Sakilah; Priyono Puji Prasetyo
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111864

Abstract

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.
KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Marfuah Marfuah; Yuliawan Dwi Cahyono
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh karakteristik perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel karakteristik perusahaan yang diduga mempunyai pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan terdiri dari 7 variabel, yaitu ukuran perusahaan, profitabilitas, profile perusahaan, ukuran dewan komisaris, leverage, kepemilikan manajemen dan efisiensi operasi.  Hasil pengujian terhadap 39 sampel yang dipilih secara purposip sampling dengan periode pengamatan tahun 2008 dan 2009 menemukan bahwa variabel ukuran perusahaan, profile perusahaan dan ukuran dewan komisaris mempunyai pengaruh positip signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan variabel leverage mempunyai pengaruh negatip signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Hasil ini mengindikasikan bahwa pengungkapan tanggung jawab sosial perusahaan cenderung lebih besar pada perusahaan yang mempunyai karakterisik: ukuran perusahaan besar, perusahaan termasuk dalam high profile dan mempunyai ukuran dewan komisaris yang besar. Sebaliknya pengungkapan tanggung jawab sosial perusahaan cenderung lebih rendah pada perusahaan yang mempunyai leverage tinggi. Adapun pengujian terhadap ketiga variabel independen lainnya, yaitu profitabilitas, kepemilikan manajemen dan efisiensi operasi tidak mempunyai pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Kata kunci: pengungkapan tanggung jawab sosial perusahaan, karakteristik perusahaan, good corporate governance.
Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan Marfuah Marfuah; Andri Puren Noor Azizah
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
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.vol18.iss2.art6

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing perusahaan manufaktur. Populasi sampel studi ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 hingga 2012. Metode sampel yang digunakan pada studi ini adalah purposive sampling. Berdasarkan pada hasil analisis regresi logistik ditemukan bahwa dari tiga hipotesis yang diuji, hanya hipotesis kedua tentang pengaruh positip tunneling incentive terhadap transfer pricing yang didukung. Pengujian hipotesis pertama tentang pengaruh positip pajak terhadap transfer pricing, hasilnya justru berlawanan arah dengan yang diprediksi, yaitu pajak berpengaruh negatip signifikan terhadap keputusan transfer pricing perusahaan. Sementara pengujian hipotesis ketiga tentang pengaruh exchange rate terhadap transfer pricing menunjukkan arah positif tetapi tidak signifikan.Kata kunci: transfer pricing, pajak, tunneling incentive, exchange rate
Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia Laila Tiffani; Marfuah Marfuah
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
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.vol19.iss2.art3

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009). Empat variabel dari elemen pressure (financial stability, personal financial need, external pressure,dan financial target). Dua variabel dari elemen opportunity (nature of the industry dan effective monitoring) dan satu variabel dari elemen rationalization. Berdasarkan analisis regresi logistic dari 36 perusahaan yang melakukan fraud dan 54 perusahaan yang tidak melakukan fraud selama 2011 sampai 2013 menyimpulkan bahwa ada pengaruh positif antara financial stability (ACHANGE) anad external pressure (LEV) terhadap financial statement fraud, sementara effective monitoring (IND) memiliki pengaruh negatif terhadap financial statement fraud. Hasil ini memberikan dukungan kepada fraud triangle theory dalam menjelaskan fenomena financial statement fraud.
PENGUNGKAPAN SUKARELA INTELLECTUAL CAPITAL DAN FAKTOR–FAKTOR YANG MEMPENGARUHI Marfuah Marfuah; Sinta Purnawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.327 KB) | DOI: 10.12928/optimum.v3i2.7807

Abstract

The purpose of this study was to examine the effect of firm size , profitability, leverage, ownership concentration, independent commissioners, and the firm age on the disclosure of intellectual capital. The study population was all the companies listed on the Indonesia Stock Exchange in 2011. By using purposive sampling method was selected as the study sample 138 companies. Based on multiple regression analysis, the results showed that the variables firm size, firm age, independent commissioners and profitability has a significant positive effect on the disclosure of intellectual capital , while the variable leverage and ownership concentration has no significant effect on the disclosure of intellectual capital. The results of this study indicate that the voluntary disclosure of intellectual capital in the company will increase with the increasing size of the company, the increasing age of the company, the magnitude of the proportion of independent commissioners and the increasing profitability of the company.
MODEL BENEISH M-SCORE UNTUK MENDETEKSI KECURANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA marfuah Marfuah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 2 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.454 KB) | DOI: 10.12928/optimum.v8i2.10515

Abstract

ABSTRACTThe objectives of this research are  (1) to know the ability of Beneish M-Score in detecting the occurrence of fraud in banking companies in Indonesia and (2) to test whether Beneish M-Score in the fraud banking samples according to Supreme Court decision is greater compared to non-fraud banking samples. Based on the discriminant analysis, the significant variables that can be used to detect the occurrence of fraud are AQI, SGI and SGAI. However, only the SGAI variable alone has a significant influence on the dependent variable so that the discriminant equation function Z = -4.923 + 4.958SGAI is formed. The classification results show the percentage accuracy Beneish M-Score in detecting the occurrence of fraud is equal to 75.5%. Meanwhile, based on the Independent sample T-test proved that the Beneish M-Score ratio in the banking sample of corruption cases is significantly greater than in the banking sample that did not happen corruption cases. The results of this study prove that if Beneish M-Score able to detect well the occurrence of fraud in banking companies, then Beneish M-Score on the sample of banking that there is fraud or corruption is greater than the sample banking that does not happen fraud or corruption.  
KEMISKINAN dan KESEJAHTERAAN Idzaa Marfuah
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 1, No 1 (2000) : JEP Juni 2000
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v1i1.3891

Abstract

Poverty is a vicious circle problem, which is very hard to separate its causes and effects. Vulnerable economic foundation, bureaucratic corrupted and undemocratic government has caused economic crisis become an apprehensive moral crisis. To overcome this problem, sustainable integration of the society and government will have to be exist and finally the nation wealth will be achieved
PENGARUH GOOD CORPORATE GOVERNANCE DAN DEBT MATURITY TERHADAP PREDIKSI BOND RATING Marfuah Marfuah; Hermin Endaryati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i4.45

Abstract

The objective of this study is examine the effect of good corporate governance and debt maturity towards bond rating prediction. Good corporate governance is proxied by institutional ownership, managerial ownership, board size, independent directors, audit committee, and audit quality. The sample in this study consist of 229 bonds issued by financial companies listed on the Indonesia Stock Exchange from 2011 to 2013 and was ranked by PT PEFINDO. This study uses ordinal regression analysis model to test the effect of good corporate governance and debt maturity towards bond rating prediction. The results of this study showed that institutional ownership and audit committee have significant positive effect towards bond rating prediction while independent commissioner have  significant negative effect towards bond rating prediction. Managerial ownership, board size, audit quality and maturity haven’t significantly affect toward bond ratings. The findings of this study indicated that companies with the bigger institutional ownership and the bigger audit committees, then predicted the company has bonds with higher ratings. The findings that the independent commissioner has  significant negative effect toward bond rating prediction indicate that the presence of independent commissioner haven’t been able to role effectively so expected the quality of independent commissioner should be improved.
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA Marfuah Marfuah; Akbar Handoko
Jurnal Ekonomi & Keuangan Islam Volume 2 No. 1, Januari 2012
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol2.iss1.art5

Abstract

This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.
Co-Authors Abdullah Abdullah Afifah, Ummul Afifah, Ummul Fitri Afuan Fajrian Putra Ahmad Suriansyah Ainul Yaqin Salam Akbar Handoko Alfarizi, Muhammad Alifia Rachma Diani Alminanda, Putri Alminanda, Putri Amanda Pramesti Nimaswara Ananda, Rizky Andri Puren Noor Azizah Anggini Asmara Dewati Ardiansyah, Ahmad Risdan Ardiarmi, Kinanthi Putri Ari, Yuseva Gita Ayun, Ayun Cempaka, Sinta Chivalrind G Ayuntari Chivalrind Ghanevi Ayuntari Crismono, Prima Cristi Damanik, Syahroni Dinar, Canita Rismatika Ditama, Richza Ariyo Dodik Hartono Elga Yanuardianto Ghozalba, Iqbal Maulana Hanifiyah, Fitriyatul Heddy Heddy, Heddy Hermin Endaryati Hidayah, Anis Rofi Hudi, Saman Indah Utami, Lutfianah Isnawati, Iin Aini Khairunissa, Adinda Khansa Koswara, Risandi Kurniyanti, Novia Laila Rahmawati Laila Tiffani Luthfiani, Asri Pangesti Maharani, Yestias Maharani, Yestias Mariani Mariani Marlina Marlina Nafiah, Ummu Khoirotin Nurakhmawati, Eva Nurfatulloh, Nurfatulloh Pasha Hilman Ismail Permatasari, Berlyana Priyono Puji Prasetyo Priyono Puji Prasetyo Priyono Puji Prasetyo Priyono Puji Prasetyo, Priyono Puji Purnawati, Sinta Ratnaningrum, Devi Rediana, Made Yunia Rizka Yunita Ro’isah, Ro’isah Sakilah Sakilah Salsabilla, Selfira Sanintya Mayantya Selfira Salsabilla Sembiring, Elya Rosa Br Septiani, Shifa Septiasih, Wike Siahaan, May Frinsiska Sinta Purnawati Sri Wahyuni Steffi Adam Suneri, Suneri Sururi Sururi, Sururi Tanjaya, David Vivi Surohmawati Widia Astuti Widiantoro, Suryo Wijaya, Gabriel Alan Wulansari, Mely Wulansari, Mely Yuliana Yuliana Yuliawan Dwi Cahyono Zulhilmi, Ardan