Article Per Year (5 Year)
p-Index From 2021 - 2026
8.5
P-Index
This Author published in this journals
All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat 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) Jurnal Akuntansi Bisnis 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 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 Equity: Jurnal Ekonomi Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Applied Data Sciences Indonesian Journal of Devotion and Empowerment (IJDE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 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 Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) "Indonesian Journal of Devotion and Empowerment (IJDE) " Aktsar: Jurnal Akuntansi Syariah
Hasan Mukhibad
Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia
Religion Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 91 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 91 Documents
Search

 6   7   8   9   10 
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.
The Role of Corporate Governance Attributes in Moderating the Impact of Dividend Policy on Firm Value: Evidence from the Indonesian Manufacturing Sector Hamzah Gymnastiar; Hasan Mukhibad; Noor Ismawati Jafar
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6638

Abstract

To date, empirical findings on the relationship between dividend policy and firm value remain inconsistent, particularly in emerging markets with relatively weak governance quality and investor protection. Unlike other studies that only examine the direct effects, this study includes several indicators of good corporate governance (GCG), namely the proportion of independent commissioners, board meeting frequency, board busyness, and board size, as moderating variables. Panel data regression was performed to analyze a sample of 45 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The results indicate that dividend policy has no significant direct impact on firm value. However, board independence and board size magnify the effect of dividend policy on firm value, while board busyness weakens it. Board meeting frequency, on the other hand, exerts no effect on this relationship. These findings suggest that the effectiveness of dividend policy depends on the quality of governance. This study provides new evidence from Indonesia and has practical implications for companies and regulators seeking to improve the credibility of governance in dividend policy decision-making.
Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance: Rural Mosques as SDGs Agents: Developing a Good Mosque Governance Framework Dessy Ekaviana; Hasan Mukhibad; Mariana Ratih Ratnani
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.
Implementation of Accounting Information Systems for Small and Medium - Sized Enterprises in East Kalimantan, Balikpapan City Muhammad Ari Purnomo; Hasan Mukhibad
Journal Research of Social Science, Economics, and Management Vol. 5 No. 8 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i8.1392

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in supporting the national economy, particularly in creating employment opportunities and maintaining economic stability. However, many MSMEs still face challenges in financial management, especially in implementing accounting information systems (AIS). The lack of proper financial recording systems often makes it difficult for MSMEs to evaluate business performance and make accurate managerial decisions. This study aims to determine the implementation of accounting information systems in MSMEs in Balikpapan City and to identify the obstacles faced by MSMEs in adopting AIS for financial management and business development. This research uses a qualitative descriptive approach with a case study method. Data were collected through in-depth interviews, direct observation, and documentation involving seven informants consisting of company owners, finance managers, and shop owners in Balikpapan City. The data were analyzed using the Miles and Huberman qualitative analysis model, including data reduction, data presentation, and conclusion drawing. The findings indicate that most MSMEs in Balikpapan City have not implemented accounting information systems and still rely on manual recording methods using Microsoft Excel, Microsoft Word, and general ledger journals. Only a small number of businesses have implemented computerized systems such as Accurate software. The implementation of accounting information systems among MSMEs in Balikpapan City remains limited. Although AIS provides benefits such as improving efficiency and supporting managerial decision-making, its adoption is constrained by financial limitations, business scale, and the continued reliance on manual accounting practices.
The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT) Hasan Mukhibad; Ahmad Nurkhin
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, 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.
Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator Bulan Karima Nurani; Hasan Mukhibad
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.23

Abstract

This study aims to identify the effect of owner’s capital and financing to residual net income (SHU), and how its effect when mediated with total assets. The population in this research are all Sharia Cooperatives which operates in Semarang regency, there are 25 cooperatives. Sampling technique used was purposive sampling technique, which finally obtained 13 cooperatives with 5 years’ period of observation. The method of analysis used to answer the hypothesis in this research are Path Analysis and Sobel Test. The results of this study indicates that owner’s capital and financing have a significant positive effect on total asset, owner’s capital has significant positive effect on net income, financing has no significant effect on net income, total asset has insignificant positive effect on net income, total asset did not succeed in mediating the effect of owner’s capital on net income, and total asset succeed in mediating the effect of financing on net income.
Determinants of Carbon Emission Disclosure: The Role of Gender Diversity in Moderating Financial and Environmental Factors in Energy Sector Companies Dwi Sukma Rismahmudah; Hasan Mukhibad
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.14826

Abstract

The issue addressed in this study is the inconsistent empirical findings of prior research regarding the roles of leverage, institutional ownership, and environmental management. Gender diversity is included as a moderating variable to explain the inconsistent research findings.  The sample was selected from energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, this resulted in 228 firm-year observations. The results indicate that leverage and environmental management significantly affect carbon emission disclosure, whereas institutional ownership shows no significant effect. Furthermore, gender diversity is found to moderate the relationship between the independent variables and carbon emission disclosure. These findings suggest that financial conditions and corporate commitment to environmental management play an important role in enhancing the transparency of carbon emission disclosure. This study contributes to the environmental accounting literature and provides practical insights for improving sustainability reporting practices in Indonesia.
Good Corporate Governance Moderation on Profitability, Capital Structure, CSR, and Firm Value in Healthcare Iiniya Zulfasari; Hasan Mukhibad
Equity: Jurnal Ekonomi Vol 14 No 1 (2026): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v14i1.692

Abstract

This study is motivated by the importance of firm value in the healthcare sector, which faces high operational risk, long-term financing needs, and increasing demands for transparency and accountability. This research aims to examine the effects of profitability, capital structure, and Corporate Social Responsibility (CSR) on firm value, as well as to analyze the moderating role of Good Corporate Governance (GCG) in Indonesian healthcare companies. A quantitative approach was employed using panel data regression and Moderated Regression Analysis (MRA), with a sample of 22 healthcare companies listed on the Indonesia Stock Exchange during the 2018–2024 period, resulting in 154 firm-year observations. The results show that profitability, measured by Return on Assets (ROA), has a positive and significant effect on firm value. Meanwhile, capital structure and CSR disclosure do not have a significant effect on firm value. The findings also reveal that GCG weakens the relationship between profitability and firm value, suggesting that investors may consider not only the level of profit generated by a company but also the quality of its governance when evaluating corporate performance. This study contributes to the corporate governance and firm value literature by providing empirical evidence on the moderating role of GCG in the relationship between financial and non-financial factors and firm value in the Indonesian healthcare sector.
The relationship between student environmental education, knowledge, attitude, and behavior Ahmad Nurkhin; Hasan Mukhibad; Arif Wahyu Wirawan; Isnarto Isnarto; Asep Purwo Yudi Utomo; Iwan Hardi Saputro; 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.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Aji, Mugi Wismoyo Alfa Narendra Algifari Algifari 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 Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Atik Ul Mussanadah Baswara, Satsya Yoga Bayu Bagas Hapsoro Bayu Bagas Hapsoro, Bayu Bagas Bintang Gemilang Bulan Karima Nurani Bulan Karima Nurani Christian Wiradendi Wolor Daud, Norzaidi Mohd Dessy Ekaviana Dita Andraeny Diva Nur Alifah Doddy Setiawan Dwi Sukma Rismahmudah Edi Subkhan, Edi Ekaviana, Dessy Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Eri Kartika Evangeline Rosa Fachrurrozie Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Gymnastiar, Hamzah Hamzah Gymnastiar Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Iiniya Zulfasari Ilham Tri Oktavian Ilham Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto Isnarto Isnarto, Isnarto Iwan Hardi Saputro Jarot Tri Bowo Santoso Jati, Kuat Waluyo Junjung Sugiyat Kallisia, Maria Putri Kardoyo Kiswanto - Kuat Waluyo Jati Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Mariana Ratih Ratnani Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Ari Purnomo Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Najah, Hasna Afifatun Noor Ismawati Jafar Nor, Fakhrudin Nugroho, Rosyid Wahyu Nur Anita Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Raharjo, Teguh Hardi 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 Sulhadi Syamsul Arifin Syukron Salam, Syukron Tri Jatmiko Wahyu Prabowo Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto Widiyanto Williandini Cahya Ningrum