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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 KEUNIS 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) Ihsan: Jurnal Pengabdian Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam Al Dzahab JAKA (Jurnal Akuntansi, Keuangan dan Auditing) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Akuntansi dan Governance Andalas Business and Accounting Education Journal 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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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.
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.
The relationship between student environmental education, knowledge, attitude, and behavior Nurkhin, Ahmad; Mukhibad, Hasan; Wirawan, Arif Wahyu; Isnarto, Isnarto; Utomo, Asep Purwo Yudi; Saputro, Iwan Hardi; Algifari, Algifari
Journal of Environment and Sustainability Education Vol. 3 No. 3 (2025)
Publisher : Education and Development Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62672/joease.v3i3.94

Abstract

Environmental sustainability is a crucial concern for universities due to the environmental impacts of their operations, including energy use, waste, and transportation. As key actors, higher education institutions play a vital role in promoting sustainability by enhancing students' knowledge, attitudes, and active participation in sustainable practices. This study aims to analyze the relationship between environmental education, knowledge, attitude, and behavior. A total of 376 students of Universitas Negeri Semarang were involved in this study. Data were collected through questionnaires distributed online. Data analysis was carried out using the PLS-SEM analysis technique. The results showed that environmental attitude has a positive effect on student environmental behavior. However, environmental education and knowledge were not proven to significantly influence environmental behavior directly. Environmental education has been shown to play an important role in significantly increasing knowledge and attitudes towards the environment. In addition, environmental education can indirectly influence environmental behavior through the formation of environmental attitudes. The implication of this study shows that the universities and higher education policymakers need to emphasize strengthening positive attitudes toward the environment in environmental education curricula, rather than just focusing on increasing knowledge alone.
The relationship between student environmental education, knowledge, attitude, and behavior Nurkhin, Ahmad; Mukhibad, Hasan; Wirawan, Arif Wahyu; Isnarto, Isnarto; Utomo, Asep Purwo Yudi; Saputro, Iwan Hardi; Algifari, Algifari
Journal of Environment and Sustainability Education Vol. 3 No. 3 (2025)
Publisher : Education and Development Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62672/joease.v3i3.94

Abstract

Environmental sustainability is a crucial concern for universities due to the environmental impacts of their operations, including energy use, waste, and transportation. As key actors, higher education institutions play a vital role in promoting sustainability by enhancing students' knowledge, attitudes, and active participation in sustainable practices. This study aims to analyze the relationship between environmental education, knowledge, attitude, and behavior. A total of 376 students of Universitas Negeri Semarang were involved in this study. Data were collected through questionnaires distributed online. Data analysis was carried out using the PLS-SEM analysis technique. The results showed that environmental attitude has a positive effect on student environmental behavior. However, environmental education and knowledge were not proven to significantly influence environmental behavior directly. Environmental education has been shown to play an important role in significantly increasing knowledge and attitudes towards the environment. In addition, environmental education can indirectly influence environmental behavior through the formation of environmental attitudes. The implication of this study shows that the universities and higher education policymakers need to emphasize strengthening positive attitudes toward the environment in environmental education curricula, rather than just focusing on increasing knowledge alone.
Penguatan Akuntabilitas Masjid melalui Pelatihan Akuntansi Berbasis Prinsip Good Mosque Governance Ekaviana, Dessy; Mukhibad, Hasan; Ratnani, Mariana Ratih; Ardina, Ayu Martaning Yogi
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 2 (2025): Ihsan: Jurnal Pengabdian Masyarakat (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v7i2.25708

Abstract

Masjid memiliki peran strategis sebagai pusat kegiatan sosial, ekonomi, dan pendidikan yang berkontribusi pada pencapaian Sustainable Development Goals (SDGs). Namun, pengelolaan masjid di Indonesia masih bersifat tradisional, dengan sistem administrasi dan pencatatan keuangan yang belum transparan dan akuntabel. Kurangnya penerapan prinsip Good Mosque Governance menghambat optimalisasi peran masjid dalam mewujudkan akuntabilitas, transparansi, dan pemberdayaan jamaah. Oleh karena itu, diperlukan penguatan akuntabilitas masjid melalui pelatihan berbasis Good Mosque Governance agar pengelolaannya lebih profesional, efektif, dan bermanfaat bagi masyarakat. Program pengabdian ini akan dilaksanakan di Masjid An Najah, Desa Giling, Kecamatan Pabelan, Kabupaten Semarang. Masjid ini memiliki potensi besar dalam pemberdayaan masyarakat, tetapi masih dikelola secara tradisional sehingga perannya belum optimal. Untuk meningkatkan akuntabilitas dan efektivitas pengelolaan, program ini dirancang dalam tiga tahap: (1) sosialisasi dan edukasi bagi pengurus masjid, (2) pendampingan dan pelatihan teknis dalam pencatatan keuangan serta tata kelola berbasis Good Mosque Governance, serta (3) evaluasi dan review untuk memastikan penerapan sistem yang lebih transparan dan akuntabel. Melalui program ini, pengurus masjid diharapkan tidak hanya memahami prinsip Good Mosque Governance, tetapi juga mampu menerapkannya secara efektif.
Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance: Rural Mosques as SDGs Agents: Developing a Good Mosque Governance Framework Ekaviana, Dessy; Mukhibad, Hasan; Ratnani, Mariana Ratih
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5864

Abstract

Purpose: This study aims to formulate a contextual and practical concept of Good Mosque Governance (GMG) to improve mosque management quality and support the achievement of Sustainable Development Goals (SDGs), particularly in institutional governance, economic empowerment, and community participation. Design/Methodology/Approach: The study employs a qualitative approach using action research at An Najah Mosque, Giling Village, Semarang Regency. Data were collected through in-depth interviews, participatory observation, document analysis, and Focus Group Discussions (FGD). Data analysis was conducted thematically following five action research stages: diagnosing, action planning, action taking, evaluating, and learning. Findings: The results indicate that the implementation of GMG has the potential to support the achievement of SDG 1 (poverty alleviation), SDG 3 (public health), SDG 4 (quality education), SDG 8 (economic empowerment), SDG 10 (reduced inequalities), and SDG 16 (institutional strengthening). Research Implications: This concept is expected to serve as a practical reference for mosque managers and a theoretical contribution to the development of sustainable mosque governance.
Determinants of ESG Disclosure in ASEAN-5 Countries: A Legitimacy and Institutional Theory Approach Kallisia, Maria Putri; Mukhibad, Hasan; Ali, Wanamina Bostan
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6392

Abstract

ESG disclosure among basic materials firms in the ASEAN-5 countries remains uneven, with notable implementation gaps. Drawing on legitimacy and institutional theories, this study employs moderated regression analysis on 185 firms from a population of 2.110 during 2019–2023 to identify key determinants of ESG reporting. Results reveal that carbon emission intensity and product disclosure. Results show that higher carbon emission intensity leads to greater ESG disclosure, suggesting firms seek legitimacy by providing extensive ESG information despite higher emissions. Firms with more diversified products also exhibit higher ESG disclosure, as complexity requires transparency to manage environmental and social risks. Contrary to expectations, business environmental uncertainty does not significantly influence ESG disclosure, supporting contingency theory’s view that no single strategy fits all firms in navigating uncertainty. Geographic location negatively affects ESG disclosure, highlighting resource constraints and underdeveloped ESG infrastructure, particularly in Indonesia. Gender diversity significantly moderates the effects of environmental uncertainty and geographic location, strengthening their impact on ESG disclosure. However, its interaction with carbon emission intensity and product diversification is not significant. These findings deepen understanding of the institutional and legitimacy factors influencing ESG disclosure in emerging markets.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Aji, Mugi Wismoyo Alfa Narendra Algifari Algifari, Algifari Ali, Wanamina Bostan Aminatun, Siti Amir Mahmud Andhina Putri Keriyanti Anna Kania Widiatami Ardhana ardhana Reswari Hasna Pratista Ardina, Ayu Martaning Yogi Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Atik Ul Mussanadah Baswara, Satsya Yoga Bayu Bagas Hapsoro Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Dita Andraeny Doddy Setiawan Dwi Puji Astuti Edi Subkhan, Edi Ekaviana, Dessy Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Evangeline Rosa Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Gymnastiar, Hamzah Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto, Isnarto Jarot Tri Bowo Santoso Jati, Kuat Waluyo Kallisia, Maria Putri 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 Nur Anita Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Rahmawati Rahmawati Ratnani, Mariana Ratih Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Suci Afnia Sugiyat, Junjung Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto