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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

Author-ID : 324019

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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PENINGKATAN LITERASI FINANCIAL TECHNOLOGY BAGI SANTRI ZAMAN NOW DAN PENGASUH PONDOK PESANTREN DALAM MENGHADAPI ERA REVOLUSI INDUSTRI MELALUI PENANAMAN NILAI DALAM KELAS INSPIRASI Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 6, No 3 (2021): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Pondok pesantren telah menjadi Lembaga penyelenggara Pendidikan agama yang sangatdibutuhkan oleh masyarakat. Perkembangan di dunia bisnis dan teknologi yang perludipahami oleh santri zaman now adalah financial technology atau lebih akrab dikenaldengan sebutan fintech atau tekfin (teknologi finansial). Fintech telah menjadi pokokbahasan hangat di kalangan masyarakat. Santri tidak boleh bingung tentang fintech. Disamping itu, terdapat term lain yang perlu dipahami oleh santri zaman now, diantaranyastartup, unicorn, blockchain, bitcoin, ecommerce, market place, dan lain sebagainya.Dengan demikian, santri akan mampu memahami fenomena yang berkembang, baikdalam perspektif ilmu agama maupun ilmu ekonomi dan bisnis. Tim pengabdian kepadamasyarakat Fakultas Ekonomi Universitas Negeri Semarang menganggap pentingnyamemberikan pemahaman kepada santri zaman now tentang perkembangan fintechtersebut. Kelas Inspirasi merupakan upaya yang akan dilakukan oleh tim pengabdian.Melalui kelas Inspirasi, santri akan memperoleh pengetahuan, pengalaman, danketerampilan untuk memahami fintech dan perkembangan teknologi lainnya. Melaluikelas Inspirasi, santri juga akan memperoleh pengalaman mengenai ide bisnis danpenanaman nilai “santri” dari pakar dan praktisi. Kegiatan pengabdian telah dilaksanakandalam dua kali pertemuan. Pertemuan pertama telah dilaksanakan di pondok pesantren AlAsror Kelurahan Patemon Gunungpati Kota Semarang. Materi yang disampaikan adalahperkembangan financial technology dan pentingnya manfaat fintech dan kasus-kasusyang terjadi mengenai pemanfaatan fintech. Pertemuan kedua dilaksanakan di RumahDarin Kelurahan Pakintelah Kecamatan Gunungpati Semarang. Materi yang disampaikanadalah pentingnya kompetensi wirausaha bagi santri zaman now. Peserta kegiatanpengabdian dapat mengikuti dengan baik.

PELATIHAN EKONOMI SYARIAH BAGI GURU SMK SEBAGAI INISIASI PEMBUKAAN PROGRAM STUDI PERBANKAN SYARIAH Hasan Mukhibad; Prabowo Yudo Jayanto
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 3, No 1 (2017): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

The development of Islamic banking industry is rapid. Data from Indonesian Bank shows the growth of asset annually (YoY) are 33.49%. This rapid growth brings the consequences of increasingly needed of Human Resources who understand the concept, practical and operationalization of Islamic bank. Nevertheless, the results of Indonesian's Bank research showing that there are 90% of Islamic bank employees do not has Islamic economic background. To meet the needs of this human resources, some vocational high schools (Sekolah Menengah Kejuruan) already has expertise program in Islamic bank. However, the Collage of Education in Indonesia does not yet has a department of Islamic Economic Education or a similar study program that produces a teacher of Islamic bank. Synergy between collage and teachers is needed to increase the teachers competence in teaching in Islamic Bank. This community service program done to improve understanding of teachers by conducting training in Demak District. Training materials related to the concept of Islamic economy, operationalization of Islamic banks and accounting. Based on data using a different test T-Test yielded a significance value are 0.000. This result that this training provides benefits of improving teachers' understanding of Islamic economy.

Leverage, Investment Account Holder (IAH), Frekuensi Rapat Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Komite Audit Dan Pengaruhnya Terhadap Pengungkapan Akuntabilitas Hasna Afifatun Najah; Hasan Mukhibad
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.14826

This study aimed to determine the effect of Leverage, investment account holders, the frequency of sharia supervisory board meetings, the frequency of board of commissioners meetings, and the frequency of audit committee meetings on accountability disclosure (financial, social, sharia). The object of this research is 14 Islamic commercial banks in Indonesia. The sampling technique was purposive sampling, so 108 units of analysis were obtained. The data was analyzed by panel data regression analysis in the form of a fixed effect model (FEM). The results of this study indicate that investment account holders, the frequency of sharia supervisory board meetings, and the frequency of audit committee meetings have a positive effect on accountability disclosure. However, Leverage and the frequency of board of commissioners' meetings have no impact on accountability disclosure.

DETERMINANTS OF THE INTENTION OF MUZAKKI TO PAY PROFESSIONAL ZAKAT Hasan Mukhibad; Fachrurrozie Fachrurrozie; Ahmad Nurkhin
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

Fundamental Factors of Financial Ratios and Discretionary Accruals in Influencing the Companies’ Fixed-Asset Investment Decisions Evangeline Rosa; Hasan Mukhibad
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to empirically prove the influence of profitability, solvency, liquidity, activity, dividend policy, and discretionary accruals on fixed-asset investment decisions.Design/Methodology/Approach: The researchers used consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2019. Using the purposive sampling method, this study resulted in 163 bank-year observations. The data were then analyzed utilizing a fixed-effect model.Research findings: The results showed that profitability, liquidity, activity, and discretionary accruals positively affected fixed-asset investment. Meanwhile, the dividend policy negatively affected fixed-asset investment. This study strengthens the pecking order theory. In addition, the research sample used internal funds as a funding source for investment in fixed assets.Theoretical contribution/Originality: The variable added in the study distinguishing it from previous researchers is the discretionary accrual variable. Discretionary accruals have been proven to impact resource allocation, one of which is investment decisions. The additional discretionary accruals variable is expected to strengthen the influence of the consumer goods companies' fundamental factors on investment decisions in fixed assets.Practitioner/Policy implication: Investment in fixed assets in the consumer goods companies uses internal funds because these funds are low risk and support the company's sustainability.Research limitation/Implication: This study used dividend policy as one of the independent variables, and companies that did not distribute dividends could not be sampled.

Pelatihan Barista Kompetensi Manual Brew sebagai Penguatan Minat Wirausaha pada Santri Pondok Pesantren Al Asror Semarang Widiyanto; Heri Yanto; Ahmad Nurkhin; Hasan Mukhibad; Satsya Yoga Baswara
Bahasa Indonesia Vol 19 No 02 (2022): Sarwahita : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/sarwahita.192.9

Penguatan minat wirausaha santri menjadi hal penting saat ini dalam rangka memberikan bekal bagi santri dalam menghadapi tantangan kehidupan pasca pondok. Upaya yang dapat dilakukan dalam rangkat menguatkan minat wirausaha santri adalah dengan pelatihan barista. Coffee shop saat ini menjadi bidang usaha yang mempunyai prospek. Santri juga mempunyai ketertarikan yang tinggi untuk terjun di usaha perkopian ini. Tim pengabdian FE UNNES mengajukan kegiatan pelatihan barista kompetensi manual brew sebagai upaya untuk menguatkan minat wirausaha santri. Metode pelaksanaan kegiatan pengabdian kepada masyarakat adalah pelatihan dengan pengenalan peralatan penyajian kopi, jenis kopi, dan praktikum penyeduhan kopi secara manual. Sasaran kegiatan adalah santri putra Pondok Pesantren Putra Putri As Salafy Al Asror Patemon Semarang yang mempunyai minat memiliki kompetensi barista. Kegiatan pengabdian telah dilaksanakan pada Jumat, 1 April 2022 di ruang kelas MTs Al Asror dan diikuti oleh santri putra sebanyak 25 orang. Peserta kegiatan sangat antusias mengikuti paparan dari narasumber dan praktik penyeduhan kopi. Pengasuh pondok, KH Al Mamnuhin Kholid memberikan sambutan pengantar setelah ketua tim pengabdian menyampaikan maksud dan tujuan kegiatan. Instruktur pelatihan adalah Satsya Yoga Baswara, M.Sc. (anggota tim pengabdian) dan Kukuh Hidayat, S.E. (mitra pengabdian dari Atas Kota Coffee shop and space). Keduanya telah tersertifikasi barista nasional. Secara umum, pelaksanaan kegiatan pengabdian telah berjalan lancar dan dapat memberikan pengaruh signifikan terhadap pengetahuan dan kompetensi santri dalam barista kompetensi manual brew. Harapannya dapat meningkatkan minat wirausaha santri.

DETERMINANTS EFFECTIVE TAX RATE PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Revita Agustina; Hasan Mukhibad
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

ABSTRACTThe purpose of this study was to analyse the influence of firm size, debt ratio, and fixed asset intensity on effective tax rate with state ownership as a moderating variable. The population in this study are all state-owned enterprise (SOE) listed on Indonesia Stock Exchange (2009-2019). Data collected used the documentation technique from financial statement. Sampling was selected by purposive sampling method so as to obtain a sample of 20 companies and 143 analysis units. The analysis in this study uses Panel Data Regression with the help of the EViews 9 program. The results of this study indicate that a firm size has a negative and significant effect on ETR, fixed asset intensity has a positive and significant effect on ETR, debt ratio has not significant effect on ETR, and state ownership has not significant effect on relationship between firm size, debt ratio, and fixed asset intensity on ETR..Keywords: Effective Tax Rate; Firm Size; Debt Ratio; Fixed Asset Intensity; State Ownership ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR dengan kepemilikan pemerintah sebagai variabel moderasi. Populasi penelitian adalah seluruh BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2019. Pengumpulan data dilakukan dengan teknik dokumentasi dari laporan keuangan. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 20 perusahaan dan 143 unit analisis. Analisis dalam penelitian ini menggunakan Regresi Data Panel dengan Common Effect Model (CEM) dan Moderated Regression Analysis (MRA) dengan bantuan program EViews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap ETR, intensitas aset tetap berpengaruh positif dan signifikan terhadap ETR, rasio utang tidak berpengaruh signifikan terhadap ETR, serta kepemilikan pemerintah tidak signifikan memoderasi pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR.Kata Kunci: Effective Tax Rate; Ukuran Perusahaan; Rasio Utang; Intensitas Aset Tetap; Kepemilikan Pemerintah

Determinants Of Fraudulent Financial Statement On Islamic Banks In The Perspective Of Crowe’s Fraud Pentagon Theory Siti Aminatun; Hasan Mukhibad
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

This study aims. to.analyze the determinants of. Fraudulent. financial statements. such us external pressure, financial target, effective monitoring, external auditor quality, Profit Sharing Ratio, Director’s Employee Welfare Ratio, Non Islamic Income Ratio, change in director, dan CEO Duality in thee perspective crowe’s fraud pentagon. theory on Islamic Banking in Indonesia during 2015-2019. The sampling. method used was purposive. sampling and generated 62 units of analysis. The results show that Profit Sharing Ratio has a negative effect and Non Islamic Income Ratio have positive effect on fraudulent financial statements. Meanwhile the external pressure, financial targets, effective monitoring, external auditor quality, change in directors and CEO duality have no effect on fraudulent financial statements.

Religiosity and misuse of school aid funds: The development of the fraud theory Abdul Rohman; Hasan Mukhibad; Ahmad Nurkhin
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 1: March 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i1.23965

Fraud is a problem that occurs in various organizations, including educational institutions. This condition is very ironic, educational institutions as institutions are required to teach anti-fraud education, but in fact, the educational institutions themselves are still fraudulent. This study aimed to explain the factors that can influence the principal, treasurer, and school committee to abuse school aid funds. The research sample was 145 principals, treasurers, and school committees for the elementary, junior high, and senior high school levels selected by convenience sampling method. All variables were measured using five Likert scales and analyzed with the multiple regression method. Instrument validity test using Pearson product-moment. This study shows that we found that pressure, internal control, integrity, and religiosity influence fraud. High financial pressures stemming from greed, a luxurious lifestyle, debt, integrity, low systems of control, and religiosity can increase fraud. These results reinforce the importance of schools or education-related regulatory agencies to be able to take policies to form a school environment that encourages honesty, limits teachers to hedonism, has a fair compensation system, and encourages teachers to practice worship, which needs to be done to avoid financial fraud from abuse of school aid funds.

DETERMINAN KEBIJAKAN HUTANG DENGAN DIMODERASI KEUNIKAN PRODUK: Akuntansi Razaq Noor Muhammad Noor Muhammad; Hasan Mukhibad
SUBSTANSI Vol 5 No 2 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

The purpose of this study was to examine the effect of financial flexibility, tangibility assets, and tax shields on debt policy with product uniqueness as a moderating variable. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 213 companies. The sampling technique was purposive sampling, in order to obtain 145 units of analysis. The data analysis method of this research is panel data regression analysis and moderating regression analysis with the selected research model being the fixed effect model (FEM) for panel data regression analysis and the random effect model (REM) for moderating regression analysis. The selection of the data analysis method was based on the results of the hausman test. The test results show that financial flexibility has a negative effect on debt policy, and tangibility assets has a significant positive effect on debt policy. Then, the uniqueness of the product is able to moderate the effect of financial flexibility and tangibility assets on debt policy. However, tax shields have no effect on debt policy and product uniqueness is unable to moderate the effect of tax shields on debt policy.

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

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