Article Per Year (5 Year)
p-Index From 2021 - 2026
4.88
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) eCo-Buss Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Ilmiah Sultan Agung Riset Akuntansi dan Keuangan Indonesia Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Finance and Islamic Banking Accounting Analysis Journal
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
Should Sharia Banks Go Public: Analysis Using The RGEC Method Hanafi, Rustam; Sutapa; Ifada, Luluk Muhimatul
Journal of Finance and Islamic Banking Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v6i2.7333

Abstract

Recently, the OJK has encouraged Shariah banks to go public to obtain new funding sources for business expansion, increasing corporate value and image. In fact, are Sharia Banks that go public better than non-go public. Therefore, this study aims to test whether the health of Sharia Banks that go public is better than non-go public. Observation data used 122 Sharia Banks during the 2014-2022 period. Using an independent sample t-test and RGEC health indicators, we find that Sharia Banks that go public have better health than non-go public but are not significantly different. These results also indicate why Sharia Banks go public are not as many as Conventional Banks. Sharia Banks adhere to the principle of prudence, including going public. If going public does not significantly change the health and performance of a Shariah Bank, the initiative to go public needs to be careful because ownership will transfer to shareholders. It will be a problem if shareholders do not understand Sharia principles.
Sustainability Reporting as a Catalyst: Investigating the Mediating Path Between Corporate Characteristics and SDGs Ifada, Luluk Muhimatul; Chafsya, Lathfia Arrosikha
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.9092

Abstract

Purpose: This research examines how LQ45 companies in Indonesia support sustainable practices by disclosing their SDGs. Method: The method used is a panel data regression method: random effect. Using 131 samples unbalanced panel data from 2019 to 2022, this research uses 17 SDGs developed by the UN as its SDGs disclosure index. Findings: The results show that LQ45 companies in Indonesia contribute more through company activities in accordance with SDG 8. This research also shows that SDGs disclosure gradually increased during the research sample period. In addition, this research finds that firm age and sustainability reporting have a positive influence on SDGs disclosure, while firm size does not affect SDGs disclosure. Novelty: The research using Sustainability Reporting as a mediation to find the most effective strategy towards SDGs. This research also fulfilling the lack of empirical research on SDGs in developing countries since SDGs have become a global concern recently.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2021 – 2023 Ardhani, Lotus Jatra; Ifada, Luluk Muhimatul
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 2 (2025): JUNI 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap pengungkapan Corporate Social Responsibility. Populasi dalam penelitian ini adalah Perusahaan yang bergerak dalam sektor Industri Dasar dan Kimia yang terdaftar di BEI selama tahun 2021 - 2023. Sampel yang digunakan sebanyak 150 perusahaan yang diambil dengan teknik purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode dalam penelitian ini yaitu kuantitatif, sedangkan teknik analisa yang digunakan dalam penelitian ini adalah analisis regresi linier berganda menggunakan IBM SPSS 29. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap Pengungkapan Corporate Social Reponsibility, Leverage berpengaruh positif signifikan terhadap Pengungkapan Corporate Social Reponsibility.Kata kunci : CSR, ROE, DER
PENGARUH GOVERNANCE DISCLOSURE DAN ENVIRONMENTAL DISCLOSURE TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur Listed di Bursa Efek Indonesia Periode Tahun 2019-2021) Syaifudin, Makhrus Ali; Ifada, Luluk Muhimatul
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 2 (2025): JUNI 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Nilai perusahaan menjadi sangat penting karena dengan nilai perusahaan yang tinggi akan diikuti oleh tingginya kemakmuran pemegang saham. Semakin tinggi harga saham semakin tinggi nilai Perusahaan. Ada banyak factor yang mempengaruhi nilai Perusahaan, salah satunya governance disclosure dan eviromental disclosure. Tujuan dari penelitian ini untuk menganalisis pengaruh Pengaruh goveenance disclosure dan eviromental disclosure terhadap nilai perusahaan pada Perusahaan manufaktur di indonesia. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling . Penelitian ini menggunakan data sekunder yang merupakan data laporan tahunan perusahaan yang berasal dari situs web resmi bursa efek indonesia periode 2019-2021. Metode pengumpulan data dilakukan dengan mengunduh annual report atau laporan tahunan Perusahaan manufaktur di Indonesia yang dijadikan sampel pada situs resmi bursa efek indonesia maupun situs resmi masing-masing Perusahaan serta menggunakan teknik analisis deskriptif, uji asumsi klasik. Sementara itu untuk menjawab pengujian hipotesis menggunakan uji t.Kata kunci : Governance disclosure, eviromental disclosure, nilai Perusahaan.
DAMPAK INTENSITAS MODAL TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORT) DENGAN MEDIASI PROFITABILITAS Rohmah, Faika Nur; Ifada, Luluk Muhimatul
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 1 (2025): MARET 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Perusahaan kini mengadopsi prinsip Triple Bottom Line (Profit, People, Planet) didalam laporan keberlanjutan mereka. Pendekatan ini bertujuan untuk meningkatkan transparansi, akuntabilitas, dan tata kelola yang baik. Di Indonesia, meskipun masih sukarela, laporan ini semakin penting, terutama di sektor pertambangan yang memiliki dampak lingkungan besar. Namun, tantangan seperti kurangnya standar global dan minimnya kesadaran perusahaan masih menghambat implementasinya. Penelitian ini bertujuan untuk mengetahui dan mengkaji dampak Intensitas Modal terhadap Sustainability Report dengan melalui mediasi Profitabilitas pada Perusahaan. Penelitian ini berfokus pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021 hingga 2023. Metode pengambilan sampel yang digunakan adalah Purposive Sampling, menghasilkan total 60 sampel. Jenis penelitian ini adalah Penelitian Kuantitatif yang memanfaatkan Data Sekunder. Teknik analisis yang diterapkan meliputi analisis regresi linier berganda dan uji Sobel (intervening), dengan pemrosesan data menggunakan aplikasi SPSS versi 27 untuk pengujian hipotesis. Hasil penelitian menunjukkan bahwa intensitas modal memiliki dampak negatif dan signifikan terhadap sustainability report, intensitas modal juga berdampak negatif dan signifikan pada profitabilitas, profitabilitas menunjukkan hasil negatif pada sustainability report dan profitabilitas tidak berfungsi sebagai mediator dalam keterkaitan antara intensitas modal dan sustainability report.Kata kunci: Sustainability report, intensitas modal, profitabilitas
Corporate Social Responsibility sebagai Perisai Etis : Variabel Moderasi Hubungan Profitabilitas dan Leverage terhadap Tax Avoidance Fathimatuzzahro, Fathimatuzzahro; Ifada, Luluk Muhimatul; Suhendi, Chrisna; Suprianto, Edy
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.27381

Abstract

Pajak merupakan salah satu kontribusi utama dalam meningkatkan pembangunan nasional, yang mencakup seluruh aspek kehidupan masyarakat, bangsa, dan negara dalam rangka melaksanakan tujuan nasional. Tujuan dari penelitian ini adalah untuk menguji pengaruh leverage dan profitabilitas terhadap penghindaran pajak dengan corporate social responsibility sebagai variabel moderasi. Data sekunder yang digunakan dalam penelitian ini berasal dari www.idx.co.id. Populasi penelitian ini terdiri dari perusahaan BUMN Non Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk rentang waktu 2019-2023. Sepuluh perusahaan menjadi sampel penelitian ini, dan selama periode pengamatan lima tahun, terdapat lima puluh observasi. Analisis regresi linier berganda adalah metode analisis data yang digunakan untuk sementara. Temuan ini menunjukkan bahwa meskipun leverage memiliki dampak negatif yang signifikan terhadap penghindaran pajak, profitabilitas memiliki dampak positif yang signifikan. Selain itu, meskipun tanggung jawab sosial perusahaan dapat mengurangi dampak negatif dari leverage terhadap penghindaran pajak, namun tidak dapat mengurangi dampak positif dari profitabilitas terhadap penghindaran pajak.
Pengaruh Umur Usaha, Pengetahuan Akuntansi, Pendapatan Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM “Pedagang Kaki Lima” di Kota Kendal Dewi Sekar Sari; Luluk Muhimatul Ifada
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2999

Abstract

The development of MSMEs (Micro, Small, and Medium Enterprises) is very important to be paid attention to by the government and the community because it plays a significant role in driving the national economy. As MSMEs grow and develop, they create new jobs that directly help reduce unemployment rates and improve people's welfare. In addition, the success of MSMEs can also strengthen the local economic structure through the turnover of domestic products and community empowerment. One of the important aspects in MSME management is the use of adequate accounting information in order to make rational and measurable business decisions. The type of research used is quantitative research with an explanatory research approach. The sampling technique used the Slovin formula, with a sample of 93 respondents from MSMEs, especially street vendors in Kendal City. The data collection instrument was in the form of a questionnaire which was analyzed using the multiple linear regression method. The results of the study show that the age of the business has a positive and significant effect on the use of accounting information. The longer a business runs, the higher the tendency of business actors to utilize accounting information in managing their business. In addition, accounting knowledge also has a positive and significant influence on the use of accounting information, showing that a basic understanding of accounting is an important factor in financial decision-making. Likewise, business income has been proven to have a positive and significant influence on the use of accounting information. This study concludes that these three variables – business age, accounting knowledge, and business income – together encourage the increase in accounting literacy in the MSME sector. Therefore, training and socialization related to simple accounting need to be improved to strengthen the sustainability of small businesses in the long term.
The Effect of Institutional Ownership on Firm Value with Tax Avoidance as a Mediating Variable KAWITRI, Aureola Beatriz; IFADA, Luluk Muhimatul
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1582

Abstract

Firm value is crucial for a company because it reflects investor perceptions of the company's performance and prospects, which ultimately impacts share prices and shareholder wealth. Shares owned by institutions can control and minimize agency costs, thereby preventing tax evasion. This study aims to analyze the effect of institutional ownership on firm value, with tax avoidance as a mediating variable. A quantitative approach was specifically used in this research. This quantitative approach was used in this research because the data used are numerical and will be analyzed statistically. This study uses secondary data in the form of documentation, which is obtained and collected indirectly. The study population was food manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Purposive sampling was used to obtain 138 samples. This study utilized secondary data from financial statements. The results showed that institutional ownership had a significant negative effect on firm value, but had no significant effect on tax avoidance. The Sobel test showed that tax avoidance did not mediate the effect of institutional ownership on firm value.
Determinant Factors Cross Generation Behavior on Halal Food Product: Empirical Evidence from Indonesia Sukesti, Fatmasari; Nurcahyono, Nurcahyono; Budiman, Mamdukh; Ifada, Luluk Muhimatul
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 1 (2024): March 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.1.1-14

Abstract

The purpose of this study is to add new knowledge about the determinants of factors influence the choice of halal food products in Indonesia in X, Y and Z generations. The exiting literature focusses on halal product with all consumers regardless of age. The determining variable uses subjective norms, level of religiosity, halal certificate and health awareness. This study uses the theory of planned behavior to explaining phenomena and relationships between variables. This research is also part of the development of previous research. The research used a sample of 400 respondents from each generation. The research was tested using multiple linear regression analysis and different tests and used the SPSS 25 statistical test tool. The result showed subjective norm variables had an ineffectually on commodity selection behaviour halal on gen X and gen Y. In contrast, in generation Z, subjective norms positively impacted the way of behaving variables chosen by halal products. The religiosity level variable positively impacts the demeanour of choosing halal products in the three generations. The different test results showed that the three generations of X, Y and Z have no differences in determining attitudes towards the selection of halal products, which are influenced by the four independent variables, with the average mean almost the same in each generation on each independent variable. The variable health consciousness positively impacts three generations on the behaviour of choosing halal products. In comparison, the variable halal certificate affects generations X and Y but does not impact generation Z. This research confirms the theory of planned behaviour in the intention to buy halal products. Furthermore, the intention to buy halal products from various generations is strongly influenced by subjective norms, a person's religious level and halal certification. Therefore, business actors whom regulators support need to pay attention to these various aspects.
Pendampingan pembuatan kemasan produk dan penerapan aplikasi akuntansi pada UMKM batik di Kota Pekalongan Ifada, Luluk Muhimatul; Fachrunnisa, Olivia; Sudarti, Ken; Mutoharoh, Mutoharoh
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 3 (2024): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i3.2155

Abstract

Permasalahan yang dihadapi oleh umkm kain batik di pekalongan adalah kemasan masih dibuat secara sederhana, dan Penyusunan laporan keuangan masih dilakukan secara manual dan seadanya. Tujuan pendabdian Masyarakat pada UMKM batik di pekalongan adalah untuk meningkatkan omset penjualan, memberikan penyuluhan serta pendampingan mengenai kemasan atau packaging dan penyusunan laporan keuangan dengan menggunakan aplikasi Si Apik. Metode pelaksanaan kegiatan pengabdian ini terdiri dari beberapa tahapan untuk mencapai target luaran yang diharapkan, melakukan observasi dan wawancara mendalam untuk menggali informasi, Tahapan pelatihan dan pendampingan kepada pelaku UMKM batik, Dan tahapan terakhir evaluasi, Evaluasi pada akhir kegiatan ini dilakukan untuk mengukur keberhasilan dari seluruh program pelatihan. Hasil kegiatan pengabdian Masyarakat yang telah dilaksanakan oleh Tim PKM pada UMKM Batik di Kota Pekalongan dapat disimpulkan bahwa pertama, Pelaksanaan kegiatan pengabdian pada masyarakat dengan memberikan pendampingan pembuatan kemasaan atau packaging dan Membuat laporan keuangan dengan aplikasi Si Apik berlansung baik dan responsif. 
Co-Authors Acep Komara Andwiani Sinar Asri Ardhani, Lotus Jatra Ardian Adhiatma Assyarofi, Ayu Almas Chafsya, Lathfia Arrosikha Chrisna Suhendi Chrisna Suhendi Chrisna Suhendi Devi Permatasari Dewi Sekar Sari Fachrunnisa, Olivia Falih, Azka Fathimatuzzahro, Fathimatuzzahro Fatmasari Sukesti Hendar Hendar Indarti, Maria Goretti Kentris KAWITRI, Aureola Beatriz Ken Sudarti Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto Kiryanto Kusumadewi, Nia Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh Mutoharoh, Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Najihah, Naila Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rohmah, Faika Nur RR. Ella Evrita Hestiandari Rustam Hanafi Rustam Hanafi Rustam Hanafi Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Sutapa Syaifudin, Makhrus Ali Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya