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Mujiyati
Jurusan Biologi FMIPA Universitas Sebelas Maret (UNS) Surakarta 57126
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Enterprise Risk Management dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris di Indonesia Fauzan, Abdullah Sholeh; Mujiyati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1680

Abstract

Pengelolaan risiko yang baik dan tata kelola perusahaan yang efektif merupakan kunci penting dalam menjaga sekaligus meningkatkan nilai perusahaan, terutama bagi perusahaan di sektor energi. Hal ini tidak terlepas dari karakteristik industri energi yang sarat dengan risiko tinggi dan dihadapkan pada kompleksitas regulasi. Penelitian ini bertujuan untuk melihat sejauh mana penerapan Enterprise Risk Management (ERM) dan Good Corporate Governance (GCG) dapat memengaruhi nilai perusahaan di sektor energi. Penelitian dilakukan dengan pendekatan kuantitatif pada 26 emiten sektor energi yang terdaftar di ISSI, dipilih melalui teknik purposive sampling. Data diperoleh dari laporan tahunan perusahaan dan dianalisis menggunakan metode generalized additive model. Hasil penelitian menunjukkan bahwa baik ERM maupun GCG, secara terpisah maupun bersama-sama, berpengaruh positif dan signifikan terhadap peningkatan nilai perusahaan. Secara lebih rinci, keberadaan komite risiko sebagai bagian dari ERM, serta ukuran dewan direksi dan komite audit sebagai elemen GCG, terbukti berperan besar dalam mendorong nilai perusahaan. Temuan ini menegaskan bahwa mengoptimalkan manajemen risiko dan memperkuat tata kelola yang baik bukan sekadar kepatuhan formalitas, melainkan strategi penting untuk membangun nilai perusahaan yang berkelanjutan. Bagi manajemen dan investor, hasil ini menjadi pengingat akan pentingnya integrasi antara pengelolaan risiko yang menyeluruh dengan praktik tata kelola yang transparan dan akuntabel.
Fenomena Harga Saham: Ukuran Perusahaan, Pertumbuhan Perusahaan, Pertumbuhan Penjualan, Likuiditas dan Profitabilitas pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Dila Pertiwi; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.9613

Abstract

This study aims to analyze the effect of firm size, firm growth, sales growth, liquidity, and profitability on stock prices of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research uses a quantitative approach with multiple linear regression analysis techniques. Data were collected from the annual financial reports of six energy companies selected through purposive sampling. The results show that simultaneously the five independent variables significantly affect stock prices. Partially, firm size, sales growth, and liquidity have a significant effect, while firm growth and profitability have no significant effect. This research contributes to investors in evaluating financial factors before making investment decisions.
Analisis Peran Mindfulness Islami dalam Mengatasi Overthinking pada Remaja Gen Z Nurwahidin, Muhammad; Ari Sofia; Mujiyati; Dayu Rika Perdana
Da'watuna: Journal of Communication and Islamic Broadcasting Vol. 5 No. 5 (2025): Da'watuna: Journal of Communication and Islamic Broadcasting
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/dawatuna.v5i5.9656

Abstract

Overthinking among Generation Z adolescents has emerged as a critical psychological issue, driven by digital exposure, academic pressure, and social demands, ultimately impacting mental health. The lack of interventions integrating Islamic spiritual values has worsened this condition. This study aims to examine the effectiveness of Islamic mindfulness—combining modern awareness techniques with dzikir, tafakkur, and muhasabah practices—in reducing overthinking and improving emotional regulation. A participatory community-based approach was applied to 25 Muslim Gen Z students (aged 18–24) in Metro City, active in religious forums and showing symptoms of overthinking. Data were collected through in-depth interviews, training observations, and participant reflections, then analyzed thematically. Anticipated results include the development of an evidence-based Islamic mindfulness module, a decrease in overthinking symptoms, and improved spiritual-emotional resilience. Outputs cover scientific publications, digital educational content, and the establishment of a mentally and spiritually aware youth community.
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure? Ulynnuha, Ovi Itsnaini; Millati, Nabila Fida; Mujiyati; Aris, Muhammad Abdul; A'zizah, Laila Oshiana Fitria
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13146

Abstract

This study aims to examine the effect of tax planning, board of commissioners size, and independent commissioners on tax disclosure among manufacturing firms in Indonesia. The research employed a quantitative approach using panel data regression with 38 firm-year observations from 19 listed companies that recently listed their IPOs since the period 2022–2023. The analysis was conducted by estimating the Common Effect, Fixed Effect, and Random Effect models, followed by specification tests such as Chow and Hausman. The Random Effect Model was identified as the most appropriate model. The empirical results indicate that tax planning has a positive effect on tax disclosure at the 10% significance level, while the size of the board of commissioners has a positive and significant impact at the 5% level. In contrast, the presence of independent commissioners does not show a significant influence. These findings highlight the importance of board size and tax strategies in improving corporate transparency, while also suggesting that the effectiveness of independent commissioners requires further attention in the Indonesian context.  
Kajian Hukum Keluarga Islam Dalam Perspektif Maqashid Syariah Mujiyati
Al-Istinbath : Jurnal Ilmu Hukum dan Hukum Keluarga Islam Vol. 1 No. 3 (2024): Ilmu Hukum dan Hukum Keluarga Islam
Publisher : Al-Istinbath : Jurnal Ilmu Hukum dan Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71242/yge0v967

Abstract

The study of Islamic family law (al-ahwal al-syakhsiyah) from the Maqashid Syariah perspective highlights the importance of a comprehensive understanding of Islamic law, not only textually based, but also based on the main objectives of the sharia. Maqashid Sharia which includes protection of religion (hifz ad-din), soul (hifz an-nafs), reason (hifz al-'aql), descendants (hifz an-nasl), and property (hifz al-mal) is the main basis in ensuring the application of family law that is contextual and relevant to current developments. This research aims to analyze various aspects of family law, such as marriage, divorce, child custody and inheritance, through the Maqashid Syariah approach. The results of the study show that this approach provides a new dimension in understanding Islamic family law, especially in creating justice, prosperity and benefits for individuals and society. For example, marriage is focused on establishing a harmonious family and preserving offspring, while divorce is designed to protect individual rights fairly. In addition, inheritance rules in the perspective of Maqashid Syariah aim to create a fair distribution of wealth in order to maintain social harmony. The Maqashid Syariah approach also allows flexibility in adjusting family law to modern challenges, such as changes in family structure and gender justice issues. However, its implementation faces challenges in the form of a lack of understanding of society and the influence of local culture that is not always in line with Islamic values. Therefore, educational efforts and collaboration between academics, legal practitioners, and the community are needed to optimize the implementation of Maqashid Syariah in family law. Thus, Islamic family law is not only become normative rules, but also effective instruments in creating justice and welfare as a whole. Keywords: Islamic family law, Maqashid Syariah, justice, welfare, modern relevance.   Abstrak Kajian hukum keluarga Islam (al-ahwal al-syakhsiyah) dalam perspektif Maqashid Syariah menyoroti pentingnya pemahaman yang komprehensif terhadap hukum Islam, tidak hanya berbasis tekstual, tetapi juga berdasarkan tujuan utama syariat. Maqashid Syariah yang mencakup perlindungan terhadap agama (hifz ad-din), jiwa (hifz an-nafs), akal (hifz al-‘aql), keturunan (hifz an-nasl), dan harta (hifz al-mal) menjadi landasan utama dalam memastikan penerapan hukum keluarga yang kontekstual dan relevan dengan perkembangan zaman. Penelitian ini bertujuan untuk menganalisis berbagai aspek hukum keluarga, seperti pernikahan, perceraian, hak asuh anak, dan warisan, melalui pendekatan Maqashid Syariah. Hasil kajian menunjukkan bahwa pendekatan ini memberikan dimensi baru dalam memahami hukum keluarga Islam, terutama dalam menciptakan keadilan, kesejahteraan, dan kemaslahatan bagi individu dan masyarakat. Contohnya, pernikahan difokuskan pada pembentukan keluarga yang harmonis dan menjaga keturunan, sedangkan perceraian dirancang untuk melindungi hak-hak individu secara adil. Selain itu, aturan warisan dalam perspektif Maqashid Syariah bertujuan menciptakan distribusi kekayaan yang adil guna menjaga harmoni sosial. Pendekatan Maqashid Syariah juga memungkinkan fleksibilitas dalam penyesuaian hukum keluarga dengan tantangan modern, seperti perubahan struktur keluarga dan isu keadilan gender. Namun, penerapannya menghadapi tantangan berupa kurangnya pemahaman masyarakat dan pengaruh budaya lokal yang tidak selalu selaras dengan nilai-nilai Islam. Oleh karena itu, diperlukan upaya edukasi dan kolaborasi antara akademisi, praktisi hukum, dan masyarakat untuk mengoptimalkan penerapan Maqashid Syariah dalam hukum keluarga. Dengan demikian, hukum keluarga Islam tidak hanya menjadi aturan normatif, tetapi juga instrumen yang efektif dalam menciptakan keadilan dan kemaslahatan secara menyeluruh
Peningkatan Kualitas Administrasi Sekolah Muhammadiyah Melalui Sistem Informasi Akuntansi Pendidikan Dasar dan Menengah Zulfikar; Banu Witono; Muhammad Abdul Aris; Nursiam; Mujiyati; Andy Dwi Bayu Bawono; Ovi Itsnaini Ulynnuha
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.2202

Abstract

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan dan wawasan bagi tenaga kependidikan dalam pengelolaan administrasi keuangan sekolah di lingkungan Amal Usaha Muhammadiyah (AUM) binaan. Kegiatan ini diikuti oleh pengelola administrasi keuangan sekolah yang terdiri dari 52 satuan pendidikan setingkat SD, 13 satuan pendidikan stingkat SMP dan 8 satuan pendidikan tingkat SMA. Kegiatan pengabdian pada masyarakat ini menggunakan sistem informasi akuntansi pendidikan dasar dan menengah (SIADIKDASMEN) yang dikembangkan oleh Lembaga Pembinaan dan Pengawas Keuangan Pimpinan Pusat Muhammadiyah. Hasil kegiatan ini menunjukkan bahwa pengetahuan dan wawasan peserta terkait penggunaan Siadikdasmen merupakan hal baru dalam tatakelola administrasi keuangan sekolah. Namun demikian proses penyampaian materi sistem oleh narasumber berjalan lancar, seluruh peserta tidak mengalami hambatan yang serius. Hal ini membuktikan bahwa sistem tersebut dapat dipraktikan oleh sebagian besar peserta. Kegiatan ini menghasilkan dokumen kerja sama untuk tindak lanjut pendampingan antara program studi Akuntansi FEB UMS dan majelis DIKDASMEN PDM kabupaten Sukoharjo..
The Effect of Financial Distress, Profitability, Company Size and Growth Opportunity on Prudence Accounting (Case Study on Goods and Consumer Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2021) Rachmad Fajar Muktiono; Mujiyati
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to examine the effect of Financial Distress, Profitability, Company Size, and Growth Opportunity on Prudence Accounting. This study focuses on goods and food companies listed on the Indonesia Stock Exchange. This study uses secondary data from annual financial reports from the official website of the Indonesia Stock Exchange and the websites of each company. The research methodology used is multiple regression analysis using SPSS 2025 software. The research findings show that Financial Distress, Profitability, and Company Size affect Prudence Accounting, while Growth Opportunity does not affect Prudence Accounting.
Analisis Pengaruh Leverage, Likuiditas, Intensitas Modal, Dan Debt Covenant Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Fajar Abimanyu; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7819

Abstract

This study aims to examine the influence of leverage, liquidity, capital intensity, and debt covenant on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using hypothesis testing methods. The sampling technique used purposive sampling with specific criteria, and the data analyzed were secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. The results indicate that leverage and debt covenant have a significant effect on accounting conservatism, while liquidity and capital intensity have no significant influence. The adjusted R-square value of 0.110 indicates that only 11% of the variation in accounting conservatism is explained by the independent variables in this study.
Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Profitabilitas, dan Sales Growth Terhadap Tax avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Sylvia Nur Fatimah; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7852

Abstract

Tax avoidance is an effort mde by taxpayers to reduce the tax burden in a way that does not violate tax laws and regulations. This study aims to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), profitability, and sales growth on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021-2023 period. By using a quantitative approach and purposive sampling methods. The variables studied include tax avoidance measurement using Cash Effective Tax Rate (CETR), GCG with institutional ownership, audit committee, and independent board of commissioners, CSR measurement, and profitability measured by Return on Assets (ROA), and sales growth. The analysis was carried out through multiple linear regression and hypothesis testing. The results of the study show that the variables of the Board of Independent Commissioners, Profitability, and Sales Growth have an effect on Tax avoidance. Meanwhile, the variables of Institutional Ownership, Audit Committee, CSR have no effect on Tax avoidance.
Co-Authors Abdul Muhid, Abdul Andy Dwi Bayu Bawono Ari Sofia Banu Witono Clara Risma Alfayanti Dayu Rika Perdana Diah Utaminingsih Dila Pertiwi Een Yayah Haenilah Fajar Abimanyu Farid Adi Prasetyo Fauzan, Abdullah Sholeh Kurnia Rina Ariani Laila Oshiana Fitria A’zizah Listrianah Lusiana, Prima Aprilia Maria Cristina M. De los Santos Masayu Nurhayati Millati, Nabila Fida Muhammad Abdul Aris Muhammad Mona Adha Nursiam Nurwahiddin, Muhammad Nurwahidin, Muhammad Ovi Itsnaini Ulynnuha Rachmad Fajar Muktiono Risma Margareta Sinaga, Risma Margareta Rita Wijayanti Safira Nur Istiqomah Santi Putriani Sylvia Nur Fatimah Widya Sekar Pradytha Zulfikar Zulkarnain, Yudo