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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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PERAN STRUKTUR MODAL DALAM MEMODERASI PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Septi Purnama; Hasan Mukhibad; ardhana Reswari Hasna Pratista
Indonesian Journal of Accounting and Business Vol 6 No 1 (2024): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v6i1.126

Abstract

Kinerja keuangan adalah Tindakan finansial yang terjadi dalam jangka waktu tertentu dan diberikan dalam bentuk laporan keuangan seperti neraca dan laporan laba rugi. Kinerja keuangan yang baik akan meningkatkan laba perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana struktur modal berperan sebagai faktor yang memoderasi hubungan antara kepemilikan manajerial, leverage, dan ukuran perusahaan terhadap kinerja perusahaan. Populasi dalam penelitian ini berupa seluruh perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018– 2022 sejumlah 51 perusahaan. Teknik sampel yang digunakan adalah purposive sampling dan diperoleh 14 perusahaan dengan 70 unit analisis data. Metode analisis data yang digunakan pada penelitian ini menggunakan uji selisih mutlak pada analisis regresi moderasi serta alat analisisnya menggunakan aplikasi Eviews12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan leverage berpengaruh negatif terhadap kinerja keuangan perusahaan. Struktur modal tidak dapat memoderasi pengaruh kepemilikan manajerial, leverage dan ukuran perusahaan terhadap kinerja keuangan perusahaan.
Determinan Return Saham dengan Kualitas Pengungkapan Laporan Keuangan sebagai Variabel Moderasi Fauzi, Muhammad Irfan; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.3395

Abstract

Stock are an active and highly liquid invesment instrument. The movement of stock prices are volatile. Fundamental analysis can be a solution to deal with the risks. The purpose of this study is to examine the determine factor of stock return with financial report disclosure quality as a moderating variable. This research is a quantitive study using secondary data collected from historical stock data and financial report of companies incorporated into index 80 listed on the Indonesia Stock Exchange during 2019-2023. 66 companies were selected as sample with 330 unit of analysis. This study shows that earning per share and price earning ratio are able to effect stock returns significantly positive, while market capitalization and trading volume not able to affect stock return. Financial report disclosure quality was not able to moderate the relationship between earning per share, market capitalization, price earning ratio, and trading volume on stock returns. The results of this study are useful for investors to understand the role of financial indicators in describing company’s fundamental. Researcher found limitations where the variables used in this study were only able to explain the stock return variable by 1%. Therefore, further research with variations research model is expected.
Analisis Pengaruh Perspektif Fraud Hexagon terhadap Kecurangan Laporan Keuangan dengan Kualitas Komite Audit sebagai Variabel Moderasi Hartono, Felicia; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.3560

Abstract

This study aims to determine how the influence of financial targets, CEO educational background, number of board of commissioner meetings, auditor changes, frequent number of CEO's pictures, and participation in government projects on financial statement fraud with audit committee quality as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange, while the sample was 21 state-owned companies taken using purposive sampling techniques. The results of this study indicate that financial targets, CEO educational background, and frequent number of CEO's pictures have a positive and significant effect on financial statement fraud. The number of board of commissioner meetings, auditor changes, and participation in government projects do not affect financial statement fraud. The quality of the audit committee is able to weaken the influence of financial targets, CEO educational background, and frequent number of CEO's pictures on financial statement fraud. This research is expected to be useful for companies to identify factors that can influence financial reporting fraud.
Pengaruh Tax Knowlegde, Tax Awareness, Public Trust dan E-System Tax Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Saiful Ilmi; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.4518

Abstract

This study aims to analyze the influence of tax knowledge, taxpayer awareness, public trust, and the electronic tax system on motor vehicle tax compliance in Semarang. Motor Vehicle Tax (Pajak Kendaraan Bermotor) is a Local Revenue (Pendapatan Asli Daerah), making increased taxpayer compliance essential to optimizing regional revenue. The research was conducted using a quantitative approach and an associative method. The population in this study consists of motor vehicle taxpayers in Semarang. A sample of 100 respondents was determined using purposive sampling. The software used for data analysis includes SmartPLS 4.0 and SEM-PLS. Data were collected through questionnaires, and the analysis was carried out to examine the relationship between tax knowledge, taxpayer awareness, public trust, and the use of the electronic tax system with taxpayer compliance. The results show that tax knowledge, taxpayer awareness, public trust, and the use of electronic tax systems, such as New Sakpole, affect motor vehicle taxpayer compliance. The electronic system that facilitates tax payment processes and public trust in the government plays a key role in increasing compliance. In conclusion, optimizing the use of the electronic tax system, along with improving education and public trust in tax management, is expected to increase motor vehicle taxpayer compliance in Semarang, which in turn contributes to the improvement of regional revenue
Teachers Intention to Use E-Learning During The Covid-19 Pandemic: Age and Gender Perspective Kardoyo; Kusumantoro; Nurkhin, Ahmad; Mukhibad, Hasan
Jurnal Pendidikan Indonesia Vol 11 No 4 (2022): Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.02 KB) | DOI: 10.23887/jpiundiksha.v11i4.41780

Abstract

During the Covid-19 pandemic, learning was carried out online using an e-learning system. With this system, all students and teachers can even carry out learning even though they are at home. This study aims to analyze teachers' intentions in using e-learning during the covid-19 pandemic. This study uses a modified model of TAM (Technology Acceptance Model). This study uses 7 Likert scales in measuring all indicators. The data analysis method uses Structured Equation Models (SEM). The results of the study show that perceived ease of use (USE) has a significant effect on teacher intentions in utilizing e-learning, while perceived ease of use (EASE) has no significant effect on the use of e-learning. Gender was not proven to be a moderating variable on the relationship between USE and EASE with teachers' intentions to use e-learning. Teacher age strengthens the USE relationship to e-learning use. However, teacher age weakens the relationship between EASE and e-learning use. Male and female teachers have the same understanding regarding e-learning. In addition, teachers with a more mature age see e-learning as a system that provides benefits for them to carry out their duties as teachers. They also focus more on improving performance. On the other hand, teachers with more mature ages are less concerned about the ease of using e-learning.
The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter? Indah Anisykurlillah; Junjung Sugiyat; Hasan Mukhibad
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.1600

Abstract

Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance. Methods: This research used 199 respondents determined by convenience sampling, snowball sampling technique. Data were analyzed using Partial Least Squares based Structural Equation Modeling (PLS-SEM). Result: We report that legitimacy power, tax morale, and religiosity positively influence tax compliance. On the other hand, coercive power and perceived fairness do not influence tax compliance. Moreover, our study reports that tax literacy has a role in reducing the influence of perceived fairness on tax compliance. Novelty: Our study contributes to expanding literature in two important ways. First, we re-examined the influence of the power of tax authority on tax compliance of university employees who experienced a change in university status from a public university to a state university with legal entity status (PTN-BH)-causing a change in tax rates. Second, we expand the slippery slope framework by proving the role of tax literacy in increasing the influence of the power of tax authority on tax compliance.
The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance Fachrurrozie; Ahmad Nurkhin; Hasan Mukhibad; Abdul Rohman; Christian Wiradendi Wolor
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.10599

Abstract

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.
Improving Waste Management and Maggot Cultivation Capabilities at Pondok Pesantren As Salafy Al Asror Semarang Fachrurrozie; S Martono; Ahmad Nurkhin; Hasan Mukhibad; Kardoyo
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/xpv7h896

Abstract

Pondok pesantren are educational institutions that are expected to contribute to environmental education, especially in overcoming the waste problems. A survey by the FEB UNNES Service Team regarding waste management at the Pondok Pesantren As Salafy Al Asror showed several problems in waste management, including not yet optimal management of temporary waste, and processing of organic waste that has the potential to be reprocessed. The implementation method is training and coaching. Training methods are implemented through waste management training for cleaning teams and santri and maggot cultivation training as well as providing adequate work safety equipment. The service activity was carried out on May 18 2024 at Al Asror Vocational School with 20 male students and 10 surrounding residents. The speakers for the activity were the service team leader, kiai, and practitioners from the Semarang City Zero Waste Community (Komunals). The activity was carried out in the form of training with two material sessions, namely waste management and maggot cultivation. The activity was opened by the cottage caretaker, KH. Al Mamnuhin Kholid. The first material was delivered by Drs. Fachrurrozie, M.Si. which emphasizes the importance of managing waste so that it can have a positive impact on the surrounding environment. The second material was delivered by Dr. Inaya Sari Melati, M.Pd. and Luthfan Faladias. Based on the results of the pre-test and post-test that have been carried out, it can be stated that there has been a significant increase in participants' knowledge in waste management and maggot cultivation.
PENGARUH TATA KELOLA YANG BAIK DAN KARAKTERISTIK SPESIFIK TERHADAP NON-PERFORMING LOANS BANK DI INDONESIA; ANALISIS SEBELUM DAN SELAMA PANDEMI COVID-19 Fachrurrozie, Fachrurrozie; Widiatami, Anna Kania; Baswara, Satsya Yoga; Nurkhin, Ahmad; Mukhibad, Hasan
Bookchapter Ekonomi Universitas Negeri Semarang Vol. 3 (2025)
Publisher : Bookchapter Ekonomi Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ie.v3i1.138

Abstract

Kinerja perbankan selama pandemi COVID-19 mengalami tantangan yang signifikan. Tujuan penelitian adalah untuk menganalisis pengaruh karakteristik spesifik bank dan tata kelola yang baik terhadap non-performing loans (NPL) bank di Indonesia sebelum dan selama pandemi COVID-19. Penelitian ini merupakan penelitian kuantitatif. Variabel dependen dalam penelitian ini adalah tingkat NPL. Sedangkan variabel independennya adalah karakteristik spesifik bank dan tata kelola yang baik. Karakteristik spesifik bank yang dimaksud adalah non-performing loans (NPL) periode sebelumnya, profitabilitas, ukuran bank, leverage, capital adequacy ratio (CAR), dan loan deposit ratio (LDR). Tata kelola yang baik diukur dengan keberadaan dewan direksi (jumlah anggota dan jumlah rapat) dan komisaris independen. Penelitian dilakuan dengan mengamati bank yang terdaftar di bursa efek Indonesia selama 4 tahun (2018-2021) untuk mengamati data kinerja perbankan sebelum dan selama pandemi COVID-19. Dokumentasi digunakan dalam pengambilan data penelitian. Metode analisis data dengan pengujian ordinary least square (OLS), fixed effect,  dan random effect. Hasil penelitian mengindikasikan bahwa terjadi penurunan yang sangat signifikan pada tingkat NPL sebelum dan selama pandemi COVID-19. Hasil analisis regresi menunjukkan model FE lebih tepat untuk memahami pengaruh karakteristik spesifik bank dan GCG terhadap NPL. Sementara model RE lebih tepat pada konteks selama pandemi COVID-19. Berdasarkan uji regresi mengindikasikan bahwa jumlah anggota dewan komisaris dan ROE terbukti berpengaruh signifikan terhadap NPL bank sebelum pandemi. Sementara berdasarkan hasil uji RE mengindikasikan variabel jumlah anggota dewan direksi, skor GCG dan LDR terbukti berpengaruh signifikan terhadap NPL selama pandemi.
GENDER PADA DEWAN PERUSAHAAN PERBANKAN DI INDONESIA Yudo Jayanto, Prabowo; Mukhibad, Hasan; Alirastra Budiantoro, Risanda
Bookchapter Ekonomi Universitas Negeri Semarang Vol. 3 (2025)
Publisher : Bookchapter Ekonomi Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ie.v3i1.193

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh keberagaman gender pada dewan direksi terhadap kinerja keuangan dalam konteks perbankan di Indonesia. Studi ini menggunakan dua skenario untuk mengukur diversitas gender dan kinerja keuangan. Diversitas gender diukur dengan dummy dan persentase anggota perempuan duduk sebagai dewan direksi. Kinerja keaungan diukur sengan return on asset (ROA) dan return on equity (ROE). Studi ini menggunakan 96 bank umum di Indonesia selama periode 2009–2021. Studi ini menemukan bahwa keberagaman gender dewan direksi tidak memiliki pengaruh pada kinerja keuangan. Hasil penelitian ini robust setalh melakukan pengujian dengan menggunakan proksi diversitas gender dewan dan kinerja keuangan yang berbeda.
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