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Abdul Manan
Universitas Semarang
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Dinamika Blockholders dan Audit Fees pada Perusahaan Keluarga Windasari Rachmawati; Abdul Karim; Abdul Manan; Hani Krisnawati
Solusi Vol. 24 No. 2 (2026): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v24i2.14016

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana struktur kepemilikan blockholders memengaruhi penetapan audit fees pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia. Perusahaan keluarga dipilih sebagai konteks penelitian karena karakter kepemilikan yang terkonsentrasi berpotensi menciptakan dinamika tata kelola yang kompleks serta meningkatkan risiko konflik kepentingan antara pemegang saham pengendali dan pemegang saham minoritas. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi data panel pada perusahaan keluarga sektor consumer cyclicals dan consumer non-cyclicals selama periode 2021–2024. Data diperoleh dari laporan tahunan dan laporan keuangan auditan yang dipublikasikan secara resmi. Audit fees diukur menggunakan logaritma natural biaya audit eksternal, sementara karakteristik blockholders direpresentasikan melalui keberadaan dan jumlah pemegang saham besar selain pemegang saham pengendali utama. Homogenitas kepemilikan keluarga diuji sebagai variabel moderasi untuk menangkap potensi dominasi pengendalian. Hasil penelitian menunjukkan bahwa keberadaan blockholders berasosiasi positif dengan audit fees, yang mengindikasikan bahwa auditor memandang kehadiran pemegang saham besar tambahan sebagai sumber peningkatan kompleksitas dan risiko tata kelola. Sebaliknya, jumlah blockholders tidak terbukti memengaruhi audit fees secara signifikan. Temuan lainnya menunjukkan bahwa homogenitas kepemilikan keluarga memperkuat hubungan antara keberadaan blockholders dan audit fees. Secara keseluruhan, hasil penelitian menegaskan bahwa pola dan karakter pengendalian kepemilikan lebih berperan dalam penilaian risiko audit dibandingkan sekadar jumlah pemegang saham besar.  
MENTAL ACCOUNTING: THE MEANING OF ‘BUWUHAN’ IN JAVANESE WEDDING TRADITION: AN ETHNOGRAPHIC STUDY Abdul Manan Abdul Manan; Rusdiana Permanasari Rusdiana Permanasari; Nanang Ari Utomo Nanang Ari Utomo; Sujito Sujito
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22923

Abstract

The tradition of buwuhan, or donation, is integral to Javanese traditional wedding ceremonies. This practice not only functions as financial support but also reflects social values such as collectivism and reciprocity within the community. This study aims at identifying the mental accounting practices involved in the buwuhan tradition during Javanese weddings and to analyse the symbolic meaning of financial management related to buwuhan. The research adopted a qualitative approach using an ethnographic method, with data collected through direct observation, interviews, and analysis of relevant documents. The informants included traditional elders, community leaders, and individuals who had participated in the wedding procession. The main finding revealed that the practice of buwuhan is perceived as a form of kepotangan a social debt or reciprocal obligation. As a result, many households manage their budgets by prioritising the fulfilment of these obligations over other financial needs.
Risk and Return Analysis of Bank Muamalat Indonesia Financing Using VaR and RAROC Methods Husna Rizky Tania Ulul; Abdul Manan
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12839

Abstract

This research aims to measure the potential risk and potential return as well as the application of the high risk high return principle of murabahah, mudharabah and musyarakah financing at Bank Muamalat Indonesia for the 2019-2023 period. The calculation technique uses the VaR and RAROC methods. The results of the analysis show that murabahah financing has the smallest potential risk and mudharabah financing has the greatest potential risk. This can be seen from the magnitude of the VaR (Mean) and VaR (Zero) values. Throughout the year period the VaR value always shows a negative value, which means it shows the potential return. In line with VaR calculations, positive RAROC method calculation results indicate potential returns that are adjusted to have potential profits due to income received being greater than the value of expected losses. Meanwhile, the application of high return, high risk is not in accordance with the potential risk and return as measured by the RAROC method. The RAROC value which indicates the largest return is in 2022, while the equivalent rate which indicates the smallest return (biggest risk) is in 2019.
Co-Authors Abdul Karim Adriyanto, Andhy Tri Akriana, Fajar Alfianto, Nasron Ani Setyowati Bambang Heriawan Dwi Widi Pratito Sri Nugroho Hani Krisnawati Husna Rizky Tania Ulul Martinus Aditya Pardiyanto Nanang Ari Utomo Novianto Noegroho Rusdiana Permanasari Rusdiana Permanasari Rusdiana Permanasari Shinta Eka Kartika Sujito Windasari Rachmawati