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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi Revitalisasi : Jurnal Ilmu Manajemen Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Otonomi Jurnal Ilmu Ekonomi dan Bisnis Islam Jurnal Ekbis (Ekonomi & Bisnis) Journal of Community Service (JCOS) Neraca Manajemen, Akuntansi, dan Ekonomi
Ahmad Yani
Fakultas Ekonomi, Universitas Islam Kadiri
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The The Effect Of Earnings Management On Financial Distress With Leverage As A Moderating Variable Aisah; Fauziyah; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9997

Abstract

The purpose of this study is to examine how leverage functions as a moderating variable in energy sector corporations between 2021 and 2024, as well as how earnings management affects financial distress. The urgency of this research stems from the significant volatility of the energy sector, which exposes enterprises to fluctuating cash flows, increasing financial strain and elevating the risk of financial distress, particularly in the post-pandemic period. This study employs a quantitative methodology with a causal-associative design, utilizing secondary data from the annual reports of companies listed on the Indonesia Stock Exchange. Purposive sampling was used to obtain 148 firm-year observations. The data were analyzed using multiple regression, simple linear regression, and moderated regression analysis (MRA). The results show that earnings management has a significant negative effect on financial distress, indicating that effective earnings management practices reduce the likelihood of financial distress. However, leverage is found to have no significant effect on financial distress, suggesting that the stable cash flows and strong asset structures of energy companies enable them to manage their debt levels effectively. Additionally, leverage does not moderate the relationship between earnings management and financial distress. These findings indicate that, in the energy sector, earnings management plays a more important role than leverage in reducing financial distress.
Financial Literacy as a Mediator: Entrepreneurial Orientation and Fintech Adoption on MSME Financial Performance in Kediri Ahmad Munif; Ahmad Yani; Ahmad Idris; Galuh Nuril Lathifah
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v8i1.444.97-119

Abstract

Despite the growing adoption of financial technology and entrepreneurial practices among MSMEs, limited attention has been given to the mechanisms through which these capabilities improve financial performance. This study examines the role of financial literacy as a mediating mechanism linking entrepreneurial orientation, fintech adoption, and MSME financial performance in Kediri City. Using a quantitative explanatory approach, data were collected from 195 MSMEs and analyzed using PLS-SEM. The findings show that entrepreneurial orientation positively affects financial literacy but does not directly affect financial performance. In contrast, fintech adoption has a significant direct effect on both financial literacy and financial performance. Financial literacy significantly improves financial performance and serves as a full mediator between entrepreneurial orientation and financial performance, and as a partial mediator between fintech adoption and financial performance. The study concludes that financial literacy is a key mechanism through which entrepreneurial and technological capabilities are translated into financial outcomes. This study contributes to MSME performance literature by integrating financial literacy into a mediation framework and offers practical implications for policymakers, financial institutions, and fintech providers in strengthening financial capability, digital adoption, and inclusive MSME empowerment.
PENGARUH GOOD CORPORATE GOVERNANCE, ARUS KAS DAN KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA Imsa Indri Astuti; Ninik Anggraini; Ahmad Yani
Jurnal Ekbis (Ekonomi & Bisnis) Vol. 13 No. 2 (2025): Desember 2025
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v13i2.2306

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), arus kas, dan konservatisme akuntansi terhadap manajemen laba pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Manajemen laba merupakan tindakan yang dilakukan oleh manajer untuk mengatur penyusunan laporan keuangan perusahaan dengan tujuan tertentu. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel yang digunakan dalam penelitian berjumlah 64 data observasi dengan teknik purposive sampling. Teknik nalisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel independen (GCG, arus kas, dan konservatisme akuntansi) terhadap variabel dependen (manajemen laba). Hasil penelitian menunjukkan bahwa secara parsial, GCG dan konservatisme akuntansi memiliki pengaruh signifikan terhadap manajemen laba, sementara arus kas tidak menunjukkan pengaruh yang signifikan. Secara simultan, ketiga variabel independen tersebut terbukti berpengaruh signifikan terhadap praktik manajemen laba. Kata kunci : Good Corporate Governance (GCG), Arus kas, Konservatisme akuntansi dan Manajemen laba.
Integration of Maqashid Sharia in the Recognition and Management of Fixed Assets of BAZNAS Tulungagung Regency Pepen Tri Malaika Rizky; Sri Luayyi; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11338

Abstract

This study aims to analyze the integration of Maqāṣid al-Sharī‘ah values in the practice of recognition and management of fixed assets at BAZNAS Tulungagung Regency as a form of accountability in the management of zakat, infaq, and alms (ZIS) funds. The study employs a descriptive qualitative approach with data collection techniques including non-participant observation, in-depth interviews with key informants consisting of management and relevant staff, and documentation of the 2024 financial reports. Data analysis was conducted descriptively by comparing fixed asset recognition and management practices against operational indicators for each dimension of Maqāṣid al-Sharī‘ah. The findings show that fixed asset recognition is in accordance with nonprofit accounting practices, where donated assets are recognized at fair value at the time of acquisition, while assets obtained through murābaḥah are recorded at acquisition cost until they are ready for use. The straight-line depreciation policy and preventive maintenance are consistently applied as a form of asset value protection. The dominance of the ḥifẓ al-māl dimension is reflected in policies focusing on asset control, protection, and sustainability. Meanwhile, the ḥifẓ al-nafs dimension is reflected in the use of operational vehicles for aid distribution and social response activities, and the ḥifẓ al-ʿaql dimension is reflected in the use of information technology in data management and decision-making processes. The implications of this study indicate that Maqāṣid al-Sharī‘ah can be used as an evaluative framework in the management of fixed assets within zakat institutions. Practically, the findings may serve as a basis for developing maqāṣid-based asset management policies to enhance transparency, accountability, and public trust. This study also contributes novelty through an evaluative approach that systematically integrates fixed asset accounting practices with operational indicators of Maqāṣid al-Sharī‘ah in the context of local zakat institutions.
Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada PG. Modjopanggoong Tulungagung) Gianjar Novakarina; Siti Isnaniati; Ninik Anggraini; Ahmad Yani
JURNAL EKUIVALENSI Vol. 5 No. 1 (2019): Jurnal Ekuivalensi
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/181xc663

Abstract

Abstrak Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada PG. Modjopanggoong Tulungagung) bertujuan untuk mengetahui pengaruh pengungkapan akuntansi sumber daya manusia dalam laporan keuangan terhadap kinerja keuangan perusahaan. Tehnik analisis data yang digunakan adalah deskriptif kuantitatif dan alat analisis yang digunakan adalah analisis HRCA (Human Resource Cost Accounting), ROA (Return On Asset),ROE (Return On Equity), dan ATO (Asset Turn Over). Hasil penelitian menunjukkan dengan melakukan penerapan akuntansi sumber daya manusia maka akan berpengaruh pada laporan keuangan dengan meningkatnya total aset, total ekuitas dan jumlah laba serta penurunan rugi. Terdapat kenaikan prosentase ROA dan ROE, tetapi terjadi penurunan untuk ATO. Kata kunci : Akuntansi Sumber Daya Manusia, Laporan Keuangan, Kinerja Keuangan.
The Effect of Non-Debt Tax Shield and Corporate Tax Rate on Capital Structure in Healthcarecare Sector Companies Listed on the IDX Patma Ayu; Beby Hilda Agustin; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11981

Abstract

This research investigates how the non-debt tax shield and corporate tax rate shape a firm's capital structure. As a fundamental financial policy, capital structure determines the composition of financing sources employed to sustain corporate operations and long-term growth. Variations in both the non-debt tax shield and the corporate tax rate are regarded as influential determinants capable of altering financing decisions. A quantitative descriptive design was implemented, whereas multiple linear regression analysis in SPSS served to examine the associations among the investigated variables. Empirical findings indicate that the non-debt tax shield exerts a statistically significant influence on capital structure. In contrast, no meaningful effect was identified between the corporate tax rate and the firm's capital structure. The findings of this research are expected to be considered for management in formulating more optimal funding policies and for future researchers in developing research related to factors that affect capital structure.
PENGEMBANGAN DIGITAL MARKETING DALAM MEMPERLUAS PEMASARAN PRODUK KERAJINAN ECOPRINT DI DUTA CRAFT MOJOROTO, KOTA KEDIRI Ahmad Yani; Nandita Eka Saputri; Natasya Fadila Romli; Ninda Zulva; Nita Indah Sari; Nafis Solehudin
Journal of Community Service (JCOS) Vol. 2 No. 1 (2024)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v2i1.892

Abstract

In today's modern era, the world of business and marketing has undergone a fundamental transformation thanks to advances in digital technology. The assistance is held at the Duta Craft location, Jl. Veteran, Gg IV, No. C-13, Mojoroto, Kediri City. The method of implementing work assistance for the development of digital marketing is carried out through the stages of observation, planning, implementation and evaluation with the aim of expanding the marketing reach of ecoprint craft products in building an advanced and developing business venture. While the analytical method used is a naturalistic method with a qualitative approach. The results obtained from ecoprint products that are environmentally friendly and have a high selling value are known to the wider community through various available websites and Google Maps.
Co-Authors Ahmad Munif Aisah Aprilia Dian Evasari APRILIA DIAN EVASARI Aprilia Dian Evasari Beby Hilda Agustin ERWIN SYAHPUTRA F Fauziyah Fauziyah Fauziyah Fiki Chusniatus Sa’adah Galuh Nuril Lathifah Gianjar Novakarina Idris, Ahmad Imsa Indri Astuti Luki Catur Ayu Maeka Sella Agustina Mar’atul Chamidah Mutiatus Shalihah Nafis Solehudin Nandita Eka Saputri Natasya Fadila Romli Ninda Zulva Ninik Anggraini Nita Indah Sari Nurali Najibul Zamzami Patma Ayu Pepen Tri Malaika Rizky Rike Selviasari Riska Putri Susanti Siti Isnaniati Sri Luayyi Srikalimah, Srikalimah Widiana Nandanani