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All Journal Jurnal Manajemen dan Organisasi Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia IJEBD (International Journal Of Entrepreneurship And Business Development) Bisma: Jurnal Bisnis dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Contemporary Accounting JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdi Insani Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Muhasabatuna: Jurnal Akuntansi Syariah Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat JRABA Journal Middle East and Islamic Studies Media Riset Bisnis Ekonomi Sains dan Terapan eJEBA
Muhammad Miqdad
Fakultas Ekonomi Jurusan Akuntansi, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Audit Committee, Board, and Audit Report Lag Ahmad Iskandar Rahmansyah; Siti Maria Wardayati; Muhammad Miqdad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.577

Abstract

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
Determinant of Audit Fee Retno Cahyaningati; Muhammad Miqdad; Alwan Sri Kustono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i2.608

Abstract

The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit costs. Companies with a good CGPI score can pay more audit fees because they have higher financial standards, so they choose the big four KAP which are more integrated and qualified.
EXPLANATION STUDY OF AGRO-INDUSTRIAL FIRM FINANCIAL PERFORMANCE BASED ON CAPITAL STRUCTURE AND FIRM STRATEGY IN THE COVID-19 PANDEMIC Agung Budi Sulistiyo; Bunga Maharani; Bayu Aprillianto; Novi Wulandari Widiyanti; Muhammad Miqdad
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.39888

Abstract

The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.
The Effects of Profitability, Liquidity, Leverage, and the Pandemic on Financial Distress Ditio Adi Surya Wijaya Hadi; Muhammad Miqdad; Siti Maria Wardayati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.876

Abstract

This study was conducted to obtain empirical evidence on the effect of profitability, liquidity, leverage, and the COVID-19 pandemic on financial distress. This study refers to the object of research in the form of cyclical consumer sector companies listed on the Indonesian stock exchange from 2018 to 2020. The sample used in this study amounted to 35 companies with predetermined sample criteria. The analytical method used in this study is multiple linear regression analysis using the SPSS version 25 application. In this study, it was found that profitability and pandemic have an effect on financial distress, while liquidity and leverage have no effect on financial distress conditions. The results of this study are expected to be useful for interested parties to find out things that have an impact on financial distress.
Hubungan Islam dan Negara Dalam Perspektif Pemikiran Sekuler Ali Abdurraziq Nurwahidin, Nurwahidin; Miqdad, Muhammad; Djunaid, Jamaluddin
Journal Of Middle East and Islamic Studies Vol. 8, No. 2
Publisher : UI Scholars Hub

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

Abstract

Tulisan ini memberikan pengetahuan serta wawasan mengenai konsep islam dan perbedaan antara hukum agama dan hukum Negara menurut berbagai pendapat para ahli. Metode untuk artikel ini mengunakan Jenis kepustakaan atau library research. Jenis data dari metode ini yang didapatkan dari kumpulan data atau penulisan ilmiah yang memiliki tujuan untuk menyelesaikan suatu permasalahan yang terjadi melalui penelitian yang kritis dan mendalam terhadap data kepustakaa yang relevan. Data berasal dari sumber-sumber terkait penelitian lainnya. Tulisan ini menggunakan pendekatan teks untuk mengetahui bagaimana model pemikiran politik yang dimiliki oleh Ali Abdurraziq. Selain itu juga digunakan pendekatan sosiologis untuk melihat sejauh mana orisinalitas pemikiran Abdurraziq. Dalam peta pemikiran politik Islam kontemporer, khususnya dalam kajian hubungan agama dan negara, ditemukan tiga pola pemikiran; sekularis, tradisionalis, dan reformis. Berdasarkan pola tersebut, pemikiran Ali Abdurraziq dapat dikategorikan sebagai pemikiran sekuler.
Revitalization of Pandhalungan Creative Economy through Business Model Canvas Mapping for MSMEs in Serut Village, Jember Regency Agung Budi Sulistiyo; Bayu Aprillianto; Bunga Maharani; Novi Wulandari Widiyanti; Gusti Ayu Wulandari; Muhammad Miqdad
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.184

Abstract

Serut Village, Jember Regency has great potential to develop local creative economic activities. Pandhalungan culture is a characteristic of local culture in the Jember Regency. MSMEs in Serut Village face a reasonably simple but crucial problem, namely the absence of determining the value proposition of the local creative economic activities, the traditional business model by relying on product distribution to middlemen, tends to produce products that are similar to products on the market. This activity aims to identify and develop a business model that is applied by several MSMEs in Serut Village using the Business Model Canvas (BMC) approach. This activity was focused on the form of counseling and assistance in the preparation of BMC for 6 (six) MSME actors in Serut Village. The implementation method of this activity consists of several stages, namely the preparation stage, the data collection stage, and the BMC preparation stage. The result of this service activity is that all MSMEs in Serut Village are able to identify and compile BMC mapping for their business. All MSMEs have determined the value proposition of their business.
Analisis Likuiditas Saham Sebelum dan Sesudah Stock Split Prastiwi Puspa Ningrum; Muhammad Miqdad; Nining Ika Wahyuni
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.14627

Abstract

Tujuan studi ini adalah menganalisis dan mendeskripsikan perbedaan likuiditas saham sebelum dan sesudah melakukan stock split menggunakan parameter Trading Volume Activity (TVA) dan Bid Ask Spread (BAS). Studi ini dianalisis menggunakan pendekatan kuantitatif dengan jenis penelitian komparatif. Populasi adalah seluruh perusahaan yang terdaftar dan melakukan aksi koorporasi di Bursa Efek Indonesia (BEI) pada tahun 2017-2022 sebanyak 154 perusahaan, selanjutnya sampel dipilih menggunakan metode purposive sampling dan diperoleh 49 perusahaan. Data diperoleh dari website resmi BEI yaitu www.idx.co.id dan financeyahooo.com dengan pengambilan data menggunakan event window yaitu 10 hari sebelum stock split (t-10) sampai 10 hari sesudah stock split (t+10). Data yang terkumpul kemudian dianalisis menggunakan uji-t Paired Sample t test. Hasil analisis membuktikan bahwa terdapat perbedaan likuiditas saham pada parameter TVA dan BAS sebelum dan sesudah stock split.
Perlakuan Akuntansi Aset Biologis di Perumda Perkebunan Kahyangan Jember Puspitasari, Leny; Miqdad, Muhammad; Ika Wahyuni, Nining
Jurnal Manajemen dan Organisasi Vol. 14 No. 4 (2023): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v14i4.52215

Abstract

This study aims to analyze the accounting treatment of biological assets and their compliance with the Financial Accounting Standards (PSAK 69) at Perumda Perkebunan Kahyangan Jember and complience accounting standards (PSAK) 69. The goal is to provide further evidence on the challenges of implementing PSAK 69 regarding biological assets, particularly plant-based biological assets. This research is qualitative in nature, characterized as a case study, utilizing data collection methods involving interviews, FGDs (Focus Group Discussions), and literature review. As a result of this research, the accounting treatment of biological assets at Perumda Perkebunan Kahyangan Jember aligns with PSAK 69 concerning recognition and disclosure in financial statements. However, concerning measurement, the biological assets are valued using historical costs as their acquisition price. The primary challenges faced by Perumda Perkebunan Kahyangan in measuring its biological assets stem from the absence of fair value standards and the high cost involved in valuing these assets.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE Imansari, Lisa Cahyani; Miqdad, Muhammad; Wahyuni, Nining Ika
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22229

Abstract

This research aims to examine the influence of green accounting and environmental performance on financial performance. The research subjects are companies in the basic chemical industry sector listed on the Indonesia Stock Exchange for the years 2021-2022, totaling 66 samples of companies selected through purposive sampling techniques. Data sources were obtained from annual reports and PROPER ratings. The results of the research indicate that green accounting does not have an impact on the financial performance of companies, whereas environmental performance has a positive effect on the financial performance of companies. The findings conclude that the environmental costs reported in the company's annual reports are not perceived as an enhancement to the company's image, aimed at providing a positive response to stakeholders. The success of companies in environmental performance, as indicated by the PROPER rating, is considered a sign of the company's commitment to conducting its operational activities while safeguarding the environment. This commitment is positively received by stakeholders.
ANALISIS METODE PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2020-2021 Choirunnisak, Ananda Febrina; Miqdad, Muhammad; Wahyuni, Nining Ika
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22247

Abstract

Abstrak: Adanya COVID-19 ini membuat banyak perusahaan berada dalam krisis keuangan yang dapat mengakibatkan financial distress. Terutama pada perusahaan transportasi dikeranakan adanya kebijakan pemerintah terkait adanya PSBB yang mengurangi mobilitas masyarakat dalam penggunaan transportasi. Penelitian ini akan menganalisis terkait financial distress dengan lima metode yaitu metode analisis Z-Score Altam, Grover, Zmijewski, Springate dan Fulmer untuk mengenalisis terjadinya financial distress di perusahaan bidang transportasi, sehingga dari hasil analisis tersebut dilakukan perbandingan untuk mengetahui tingkat keakuratan dari setiap metode dengan berpedoman pada kondisi dari prediksi yang diberikan oleh BEI. Jenis penelitian kuantitatif deskriptis digunakan dalam penelitian ini. Sampel yang digunakan dengan menggunakan teknik purposive sampling menghasilkan 14 perusahaan transportasi yang sesuai dengan kriteria yang telah ditentukan. Penelitian ini menggunakan sumber data sekunder yang diambil dari sistus resmi Bursa Efek Indonesia (BEI), yang berupa laporan keuangan dan laporan tahunan. Hasil rata-rata setiap metode dari tahun 2020 dan 2021 pada perusahaan transportasi, metode Z-Score Altman yang sesuai dengan prediksi BEI memperoleh hasil sebesar 46%, metode Gover yang sesuai dengan prediksi BEI memperoleh hasil sebesar 68%, metode Zmijewski yang sesuai dengan prediksi BEI memperoleh hasil sebesar 79%, metode Springate yang sesuai dengan prediksi BEI memperoleh hasil sebesar 32%, dan metode Fulmer yang sesuai dengan prediksi BEI memperoleh hasil sebesar 64%. Sehingga dapat diketahui bahwa metode yang akurat dalam mencerminkan kondisi keuangan perusahaan yaitu metode Zmijewski dan metode yang tidak akurat adalah metode Springate.
Co-Authors Abd. Mujib Agung Budi Sulistiyo Ahmad Iskandar Rahmansyah Ahmad Roziq Aji Prasetyo Suyono Al-Faruq, Muhammad Dzaki Alwan Sri Kustono Anang Ariful Habib Aprillianto , Bayu Ariful Habib, Anang Arisandy, Frisma Novela Asdar, Syawal Tawakkal Azzir, Muhammad Fatir Aufa Bayu Aprillianto Bunga Maharani Cahyaningati, Retno Choirunnisak, Ananda Febrina Ditio Adi Surya Wijaya Hadi Djunaid, Jamaluddin Efendi, Husnul Irfan Elsya Herwiyanti Gusti Ayu Wulandari Holilullah Holilullah Ika Wahyuni, Nining Ikarini Dani Widiyanti Imansari, Lisa Cahyani Istifadah Istifadah, Istifadah Izzalqurny, Tomy Rizky Laili, Najmul Markus Apriono Mas’ud, Imam Mohammad Imam Farisi Neni Kurnia Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Noviyanto, Eko Paksi Nurwahidin Nurwahidin Prastiwi Puspa Ningrum Puspitasari, Leny Putra, Eko Sasongko Putri Frisca Kuncorowati Putri, Imamatin Listya Qomar, Mukhamad Alan Nurul Rochman Effendi Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Sulistyo, Agung Budi Tria Oktaviasari Wahyu Agus Winarno Yosefa Sayekti