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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Lembaran Ilmu Kependidikan El Dinar MUQTASID Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Walisongo: Jurnal Penelitian Sosial Keagamaan JURNAL PROFESI KEGURUAN Accounting Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi al-Uqud : Journal of Islamic Economics Fokus Ekonomi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AKTSAR: Jurnal Akuntansi Syariah AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Al-Ikhlas Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Jurnal Akuntansi dan Governance Andalas Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education "Indonesian Journal of Devotion and Empowerment (IJDE) "
Hasan Mukhibad
Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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DETERMINAN SOLVABILITAS DANA TABARRU’ PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA Lestari, Iis Indah; Mukhibad, Hasan
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 1 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i1.8033

Abstract

AbstractSolvency of tabarru’ funds can indicate a company's ability to pay obligations Islamic insurance claims payments to the participants or policyholders. Related to this, the Financial Services Authority has set a minimum limit of solvency margin tabarru’ funds which amounted to 30% which must be fulfilled by Islamic insurance companies. However, there are three Islamic insurance companies that have a solvency tabarru’ funds under the terms of at least 30%, such as PT Asuransi Astra Buana, Takaful Protection Jaya and PT Tugu Pratama Indonesia. The purpose of this study was to determine the effect of firm size, type of company, Retakaful premiums, investment, wealth available to qardh, and operating expenses to fund solvency tabarru on Islamic insurance company in Indonesia. The population in this study was Islamic insurance company over registered at the Financial Services Authority (OJK) in the year 2013-2018. By using purposive sampling techniques, sample end of the study amounted to 14 mining companies with 84 units of analysis. Meanwhile, the analysis used descriptive statistical analysis and panel regression analysis with Eviews 9. The results showed that the return on investment and wealth available to qardh positive and significant impact on the solvency of  tabarru’ fund. Variable size of company, type of company, Retakaful premiums, and operating expenses partially have no effect on the solvency of the tabarru’ fund.
Fraudulent Financial Statements at Sharia Banks Uciati, Neni; Mukhibad, Hasan
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.33625

Abstract

This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia. The population of this study was Sharia Commercial Banks in Indonesia with observation period in 2015-2018. Samples are selected by using purposive sampling method. Analysis of research data used panel data regression analysis. The results of this study indicate that sharia compliance, change in director and frequent number of CEO's picture have a positive and significant effect on fraudulent financial statements. This study also finds that financial stability, financial target, and effective monitoring have no significant effect on fraudulent financial statements. Sharia Commercial Banks are advised not to make changes to the composition of the board of directors within a short span of time so that financial fraud can be minimized. The weakness of this research is that there is a pressure condition in the element of the crowe’s fraud pentagon theory that has not been studied. The addition of research objects from several different countries as well as extending the period of observation is also recommended in order to obtain more accurate research results.
The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT) Mukhibad, Hasan; Nurkhin, Akhmad
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.66

Abstract

This study aimed to empirically prove the influence of the number and education level of managers, supervisory boards, Sharia Supervisory Board (SSB) and the attendance of Baitul Maal wat Tamwil (BMT) members (owners) in annual member meeting towards on profitability (ROA and ROE), and social performance (zakat performance). The research sample was BMT in Semarang Regency selected by purposive sampling method with an observation period from 2013 to 2017. Data analysis used the Structure Equation Model with the WarpPLS tool. The results showed that the number and education level of managers did not influence financial performance. The education level of the supervisory board had a significant influence on financial and social performance. The number and the education level of SSB changed financial performance, but the education level of SSB did not affect social performance. The Attendance of BMT members at the annual member meeting did not have a significant influence on BMT's financial and social performance improvement. These results indicated the minimal role of members in evaluating BMT performance, both profitability and social performance.
Evaluation Study: Does The Sharia Supervisory Board Have A Direct Effect on Profitability? Mukhibad, Hasan; Anisykurlillah, Indah
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i1.55-69

Abstract

Previous studies have indicated a complex relationship between the total Sharia Supervisory Board (SSB) members and profitability. Therefore, this study suspects that financing products and bank fundraising mediate the relationship between SSB and ROA. SSB can provide consultation and supervision on the implementation of bank products. Data were obtained from 12 Islamic commercial banks in Indonesia with a 10-year observation period (2009-2018). Data were analyzed using fixed and random effect models and path analysis. The results showed that the total SSB members and their expertise did not have a direct effect on ROA. However, it has an effect on financing and none on Investment Account Holders (IAH) funds. The results also showed that financing proved to be a mediating variable on the effect between the total and expertise of SSB members towards ROA. The IAH fund is the mediating variable on the effect between the total SSB members towards ROA, with no proven relationship. Therefore, it can be concluded that SSB has an indirect effect on ROA by strengthening the financing and bank fundraising quality. Consultation and supervision carried out by SSB on the implementation of IAH financing and fundraising, has proved to have an impact on improving bank profitability
Alternatif Perangkat Lunak Pendukung Belajar Di Rumah dan Pembelajaran Jarak Jauh Di Indonesia Narendra, Alfa; Subkhan, Edi; Mukhibad, Hasan; Salam, Syukron; Purwinarko, Aji
widiyanto Vol 7, No 1 (2021): JPK, Jurnal Profesi Keguruan
Publisher : LP3 Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpk.v7i1.27453

Abstract

Sejak Maret 2020 sebagian besar siswa mengalami perubahan pola belajar akibat wabah covid19. Pengaturan sistem kerja selama wabah tetap memperhatikan dan tidak mengganggu kelancaran penyelenggaraan pemerintahan dan pelayanan kepada masyarakat, dengan pertimbangan kesehatan siswa, guru, kepala sekolah dan seluruh warga sekolah (Kumolo, 2020, Anwar Makarim, 2020). Dalam pelaksanaan Belajar Dari Rumah (BDR)-Pembelajaran Jarak Jauh (PJJ), satuan pendidikan dapat memilih pendekatan daring dan atau luring sesuai dengan ketersediaan dan kesiapan sarana dan prasarana (Na’im, 2020). Penelitian ini mengkaji pustaka terkait, secara deskriptif  kualitatif. Peneliti mencermati perangkat lunak yang digunakan dalam BDR-PJJ serta tantangannya. Dalam berbagai pola pelaksanaan BDR-PJJ, di berbagai kota / kabupaten di Indonesia. Penelitian ini juga mencakup berbagai tingkat pendidikan. Didapati bahwa 93.10% hambatan terkait jaringan internet, 95.24% terkait kuota internet, namun hanya 69.44% yang menyatakan hambatan dalam memahami materi. WhatsApp menjadi perangkat lunak utama dalam  BDR-PJJ, mendampingi Google Classroom, Zoom, Google Forms, adalah 3 yang paling banyak disebut.Since March 2020, most students are experiencing changes in learning patterns due to the Covid19 outbreak. The management of the work system during the outbreak must pays attention to and does not interfere with the running of government and services to the community, with consideration of the health of all school members (Kumolo, 2020, Anwar Makarim, 2020). In the implementation of Learning From Home (BDR) - Distance Learning (PJJ), educational units can choose an online and / or offline approach according to the availability and readiness of facilities and infrastructure (Na'im, 2020). This research examines the related literature, descriptively qualitatively. Researcher were looking at the software used in the BDR-PJJ and its challenges. In various patterns of BDR-PJJ implementation, in various cities / districts in Indonesia. This research also covers various levels of education. It was found that 93.10% of barriers were related to internet networks, 95.24% were related to internet quotas, but only 69.44% stated obstacles in understanding the material. WhatsApp is the main software in BDR-PJJ, alongside Google Classroom, Zoom, Google Forms, are the 3 most mentioned.
The Role of Corporate Social Responsibility Disclosure in Improving Financial Performance (Case study in Indonesian Islamic Bank) Mukhibad, Hasan; Muthmainah, Muthmainah; Andraeny, Dita
al-Uqud : Journal of Islamic Economics Vol 4, No 2 (2020): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.681 KB) | DOI: 10.26740/al-uqud.v4n2.p162-173

Abstract

The influence of social care by business entities to their financial performance has been continuously debated in previous management reseearch. Nevertheless, studies about the influence of CSR on Islamic banks financial performance were rarely done. Therefore, this studyaims to examine the influence of Corporate Social Responsibility Disclosure (CSRD) on profitability as measured by Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Investment Account Holders (IAH) by debt and financing ratio. Data was obtained from Islamic banks in Indonesia through observation from 2012 to 2018 that analyzed by panel data regression and Fixed Effect Model (FEM). The results showed that the CSRD did not have a positive influence on ROA, ROE, NPM, IAH, Debt, and Financing Ratio. Therefore, the legitimacy theory was not proven in this study.
The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia Safitri, Ria; Mukhibad, Hasan
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.36628

Abstract

This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia performance. The population in this study was Islamic Bank listed on the Financial Services Authority (FSA) in 2013-2018 as many as 11 Islamic Banks. The sampling technique used in this study was purposive sampling method and obtained as many as 54 units of analysis. Data collection used documentation technique. The analytical method used in this study was panel data regressions using Eviews 9. The results of the study indicate that Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meeting of board do not have effect on maqashid sharia performance. The conclusion of this research is that maqashid sharia performance of Indonesian Islamic Bank just 34.138 %, that means maqashid sharia has not been a target priority in Indonesian Islamic Bank. Thus, the factors examined have not been optimized yet for achieving the goal of sharia (maqashid sharia).
APAKAH KUALITAS LABA BERBASIS AKUNTANSI BERKONTRIBUSI TERHADAP MARKET OUTCOMES? Khafid, Muhammad; Mukhibad, Hasan
Jurnal Keuangan dan Perbankan Vol 20, No 1 (2016): January 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.789 KB) | DOI: 10.26905/jkdp.v20i1.147

Abstract

AbstractThe purpose of this study was to analyze the effect of quality accrual, earnings persistence, and earnings predictability to market outcomes.The population in this study are all companies listed on the Indonesian Stock Exchange (BEI), 430 companies. The samples were 233 companies which were determined by purposive sampling technique. Data collection method used is the documentation. Data analysis technique used is multiple regression analysis. The study also tested the classical assumption consisting of: multicollinearity, linearity, heteroscedasticity and residual normality.The study states that earnings predictability variables (sig. 0,000) and earnings persistence (sig. 0.004) significantly affect market outcomes, while the accrual of variable quality not significantly affect market outcomes at the level of 0.05. The research model successfully explains the variation of the dependent variable to 14.2% (adjusted R2 value). Research in the future necessary to find an alternative measurement of the accrual quality and enhance the research model can improve the ability to explain the dependent variable.
Alternatif Perangkat Lunak Pendukung Belajar Di Rumah dan Pembelajaran Jarak Jauh Di Indonesia Narendra, Alfa; Subkhan, Edi; Mukhibad, Hasan; Salam, Syukron; Purwinarko, Aji
widiyanto Vol 7, No 1 (2021): JPK, Jurnal Profesi Keguruan
Publisher : LP3 Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpk.v7i1.27453

Abstract

Sejak Maret 2020 sebagian besar siswa mengalami perubahan pola belajar akibat wabah covid19. Pengaturan sistem kerja selama wabah tetap memperhatikan dan tidak mengganggu kelancaran penyelenggaraan pemerintahan dan pelayanan kepada masyarakat, dengan pertimbangan kesehatan siswa, guru, kepala sekolah dan seluruh warga sekolah (Kumolo, 2020, Anwar Makarim, 2020). Dalam pelaksanaan Belajar Dari Rumah (BDR)-Pembelajaran Jarak Jauh (PJJ), satuan pendidikan dapat memilih pendekatan daring dan atau luring sesuai dengan ketersediaan dan kesiapan sarana dan prasarana (Na’im, 2020). Penelitian ini mengkaji pustaka terkait, secara deskriptif  kualitatif. Peneliti mencermati perangkat lunak yang digunakan dalam BDR-PJJ serta tantangannya. Dalam berbagai pola pelaksanaan BDR-PJJ, di berbagai kota / kabupaten di Indonesia. Penelitian ini juga mencakup berbagai tingkat pendidikan. Didapati bahwa 93.10% hambatan terkait jaringan internet, 95.24% terkait kuota internet, namun hanya 69.44% yang menyatakan hambatan dalam memahami materi. WhatsApp menjadi perangkat lunak utama dalam  BDR-PJJ, mendampingi Google Classroom, Zoom, Google Forms, adalah 3 yang paling banyak disebut.Since March 2020, most students are experiencing changes in learning patterns due to the Covid19 outbreak. The management of the work system during the outbreak must pays attention to and does not interfere with the running of government and services to the community, with consideration of the health of all school members (Kumolo, 2020, Anwar Makarim, 2020). In the implementation of Learning From Home (BDR) - Distance Learning (PJJ), educational units can choose an online and / or offline approach according to the availability and readiness of facilities and infrastructure (Na'im, 2020). This research examines the related literature, descriptively qualitatively. Researcher were looking at the software used in the BDR-PJJ and its challenges. In various patterns of BDR-PJJ implementation, in various cities / districts in Indonesia. This research also covers various levels of education. It was found that 93.10% of barriers were related to internet networks, 95.24% were related to internet quotas, but only 69.44% stated obstacles in understanding the material. WhatsApp is the main software in BDR-PJJ, alongside Google Classroom, Zoom, Google Forms, are the 3 most mentioned.
The Influence Of Profitability, Liquidity, Business Risk, Firm Size, And Sales Growth In The Property And Real Estate Companies Listed In The Idx During 2013 - 2016 Hartati, Mendi Sri; Mukhibad, Hasan
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.22383

Abstract

Penelitian ini bertujuan untuk meneliti faktor- faktor yang mempengaruhi struktur modal, diantaranya profitabilitas, likuiditas, risiko bisnis, ukuran perusahaan, dan pertumbuhan penjualan terhadap struktur modal perusahaan property dan real estate yang terdapat di Bursa Efek Indonesia pada tahun 2013 – 2016. Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2016 sebanyak 48 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling, dimana menghasilkan sampel sebanyak 41 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Analisis data dengan menggunakan IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh negatif terhadap struktur modal dan ukuran perusahaan berpengaruh positif terhadap struktur modal, sedangkan variabel likuiditas, risiko bisnis, dan pertumbuhan penjualan tidak berpengaruh terhadap struktur modal. Variabel profitabilitas, likuiditas, risiko bisnis, ukuran perusahaan, dan pertumbuhan penjualan secara simultan berpengaruh terhadap struktur modal. Simpulan dari penelitian ini adalah struktur modal dipengaruhi oleh profitabilitas dan ukuran perusahaan. Kata Kunci: Struktur Modal, Profitabilitas, Likuiditas, Risiko Bisnis, Ukuran Perusahaan, Dan Pertumbuhan Penjualan. This research aims to determine the factors affecting capital structure such as profitability, liquidity, business risk, company size, and sales growth on capital structure of property and real estate firms listed in the Indonesia Stock Exchange year of 2013 - 2016. Population in this research is all property and real estate companies listed in Indonesia Stock Exchange year of 2013 – 2016, amount to 48 companies. Purposive sampling technique is being used as the sampling method in this research, which resulted in 41 companies as the sample. Analytical methods used in this research is multiple linier regression. Data analysis is using IBM SPSS Statistics 23. The result of this research show that partially, profitability has significant negative effect on capital structure and company size has significant positive effect on capital structure, while liquidity, business risk, and sales growth have no significant effect on capital structure. Profitability, liquidity, business risk, company size, and sales growth simultaneously have significant effect on capital structure. The conclusion of this research is capital structure is affected by profitability and company size. Keywords: Capital Structure, Profitability, Liquidity, Business Risk, Company Size, and Sales Growth.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Alfa Narendra Algifari Algifari, Algifari Amir Mahmud Andraeny, Dita Anna Kania Widiatami ardhana Reswari Hasna Pratista Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Baswara, Satsya Yoga Bayu Bagas Hapsoro Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Doddy Setiawan Edi Subkhan, Edi Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Evangeline Rosa Fachrurrozie Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Isnarto, Isnarto Jati, Kuat Waluyo Junjung Sugiyat Kardoyo Kardoyo Kiswanto - Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Rahmawati Rahmawati Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Siti Aminatun Suci Afnia Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto