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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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The Influence of Implementing Accounting Information Systems, Internal Control Systems, and Human Resource Competence on the Quality of Lumajang Regency Government Financial Reports: English Neni Kurnia; Miqdad, Muhammad; Ika Wahyuni, Nining
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2669

Abstract

The aim of this study is to examine the effect of implementing accounting information systems, internal control systems and human resource competencies on the Quality of Financial Statements in the Lumajang Regency Government. The population in this study was 65 Regional Device Work Units (SKPD) and the sample of this study was 195 respondents consisting of the financial department, Kasubbag, & Accounting Officer at the Lumajang Regency Regional Devices Work Unit (SKPD). The sampling method uses the purposive sampling method. Hypothetical testing uses multiple linear regression analysis with the help of social package science (SPSS) statistical software Version 26. Questionnaires distributed using the Ordinal Scale measured through the Likert scale 1-5. Based on the results of the F test in this study it can be met that a significant level of 0.000 < 0.05. That is, the application of accounting information systems, internal control systems and human resource competencies simultaneously influences the quality of financial statements. The significant value of the t test for the accounting information system (X1) application variable is 0.002 < 0.05, for the internal control system variable (X2) is 0.004 < 0.05 , for human resource competency variable (X3) is 0.000 < 0.05. The significant value of the three variables < 0.05 which means that the variable has a positive and significant effect on the quality of financial statements so that the hypotheses H1, H2 and H3 are accepted. Based on test results the hypothesis shows that if the application of an accounting information system , internal control systems and human resource competencies owned by all SKPDs in Lumajang Regency are good so the financial statements of the Lumajang Regency Government will also be of quality in accordance with the characteristics mandated by the Regulations Government Number 71 of 2010 is relevant, reliable, comparable and understandable.
MEMBANGUN CITRA GLOBAL DARI AKAR LOKAL: PENDEKATAN REBRANDING INOVATIF BAGI UMKM DESA SERUT, KABUPATEN JEMBER DALAM KONTEKS GLOKALISASI Aprillianto , Bayu; Sulistyo, Agung Budi; Maharani, Bunga; Wulandari, Gusti Ayu; Miqdad, Muhammad; Wulandari, Novi; Mas’ud, Imam
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1585

Abstract

Serut Village, located in Panti Subdistrict, Jember Regency, is home to numerous highly potential Micro, Small, and Medium Enterprises (MSMEs), including wood and bamboo crafts, stone crafts, aluminum works, mushroom cultivation, various local snacks, and palm sugar products. The primary issues faced by these MSME actors are weak business identity and lack of product branding. The distribution of products is conducted through middlemen, causing MSME products to be sold under the middlemen's brand rather than their own. The method of the activities were carried out through: 1) Focus Group Discussions (FGD) with MSME actors and village officials, 2) observations and documentation, 3) Compiling MSME business profiles through the creation of logos and profile videos. The objective are to rebrand MSMEs by focusing on aspects of local wisdom to build the identity of Serut Village MSMEs, enhance product competitiveness, and expand the distribution chain towards the global market. The results of the activities resulted in the mentoring of six MSMEs engaged in wood and bamboo crafts, stone crafts, aluminum works, mushroom cultivation, various local snacks, and palm sugar products. The business profile compilation yielded six MSME logos and profile videos, crafted based on local character and wisdom, thereby strengthening MSME branding in the global market. Hence, the conclusion is MSME actors have not yet understood the importance of product branding. The mentoring results provided MSME actors with the opportunity to market their products with their own branding.
From Strategy and ESG to Shareholder Value: The Mediating Role of Sustainable Financial Performance and The Moderating Effect of Shariah Value Added in Indonesia Sulistiyo, Agung Budi; Widiyanti, Novi Wulandari; Putri, Imamatin Listya; Miqdad, Muhammad
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.11005

Abstract

This study examines the effects of corporate strategy, ESG performance, investment efficiency, and risk management on shareholder value in Indonesian publicly listed companies. It also investigates the mediating role of sustainable financial performance and the moderating role of Shariah Value Added. Using panel regression on data from 72 firms between 2019 and 2022, the findings show that only corporate strategy significantly enhances sustainable financial performance. ESG performance, investment efficiency, and risk management do not show meaningful effects, indicating that many firms focus on meeting ESG compliance requirements rather than integrating ESG strategically. Sustainable financial performance also does not directly increase shareholder value. However, when moderated by Shariah Value Added, its effect becomes significant. This demonstrates that Islamic ethical principles can strengthen corporate legitimacy, enhance investor trust, and bridge financial outcomes with ethical values. These findings enrich legitimacy theory by incorporating cultural and religious dimensions into sustainability research. Practically, companies should integrate ESG more substantively, while regulators are encouraged to consider including Shariah-based indicators in sustainable finance frameworks. The study’s limitations include a relatively small sample size and a short observation period. Future research should extend the timeframe and explore additional variables that may influence these relationships.
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