Article Per Year (5 Year)
p-Index From 2021 - 2026
6.228
P-Index
This Author published in this journals
All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business NISBAH: JURNAL PERBANKAN SYARIAH International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) DIFFRACTION: Journal for Physics Education and Applied Physics Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Hortuscoler RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE
Hadi Pramono
Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 1   2   3   4   5 
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Gustha Priyatna; Hadi Pramono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1769

Abstract

This research aimed at examining the impact of financial distress, management switching, company growth and audit opinion toward auditor switching. Financial distress was measured by dummy, if a company had more than 100% DER ratio, it would be given 1 point and one with less than 100% DER ratio would given 0 point. Company growth was measured by using company selling. Audit opinion was measured by using dummy, if client company received unqualifed opinion report with explanatory language, qualifed opinion report, adverse opinion report and disclaimer of opinion report would be given 1 point and company with unqualifed opinion report would be given 0 point. The sample of this research was manufacturing company listed in Indonesian busary effect in 2011-2013. For taking the data, the researcher apllied purposive sampling which result 69 companies. The analysis method used was logistic regression. The hypothesis result showed that financial distress and management switching didn’t give any positive effects toward the auditor switching. While the company growth and audit opinion didn’t give any negative effects toward auditor switching.Keywords: auditor switching, financial distress, management switching, company growth, audit opinion.
The Effect Of Ownership Structure On The Performance Of Intellectual Capital Astian Yosi Meilani; Siti Nur Azizah; Hadi Pramono; Bima Cinintya Pratama
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17897

Abstract

This study aims to show empirical evidence of the effect of managerial ownership, institutional ownership, foreign ownership and government ownership on intellectual capital performance as the dependent variable. This study relates the influence between these variables by expanding the concept and understanding of Resource-Based Theory, Agency Theory and Stakeholder Theory. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange in 2016-2019 using purposive sampling technique, namely selecting samples with certain criteria to get more valid results. The data analysis technique used is the classical assumption test, then the results are analyzed using multiple regression analysis to prove the influence between variables by utilizing an accurate SPSS application. The results of this study indicate that institutional ownership and foreign ownership have a positive effect on intellectual capital performance in mining companies, while managerial ownership and government ownership do not show any effect on intellectual capital performance in mining companies in Indonesia. This research contributes to the theory and practice of companies in the conduct of business. However, this study has not been able to prove the influence of managerial and government ownership on intellectual capital performance, so that further research can consider other corporate sectors whose managerial and government ownership is quite dominant.
STUDI IMPLEMENTASI MBKM PADA MAHASISWA, DOSEN DAN MITRA DI TINGKAT PRODI MANAJEMEN, AKUNTANSI, DAN TEKNIK INFORMATIKA DI UNIVERSITAS MUHAMMADIYAH PURWOKRTO Suryo Budi Santoso; Herni Justiana Astuti; Hadi Pramono; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1026.124 KB) | DOI: 10.30595/raar.v2i1.13015

Abstract

Tujuan dari penelitian ini adalah Untuk mengevaluasi Implementasi MBKM pada Mahasiswa, Dosen dan Mitra. Jenis penelitian ini adalah penelitian lapangan (field ressearch), Sumber data penelitian ini adalah data primer. Populasi dalam penelitian ini adalah Seluruh Mahasiswa Prodi: Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh Dosen Prodi Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh mitra yang bekerja sama dalam program MBKM. Sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan dalam analisis  kuantitatif yang digunakan dengan angka-angka. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan intepretasi. Hasil penelitian ini adalah Program MBKM merupakan program baru, sehingga masih dalam tahap penyesuaian untuk mencapai optimalisasi program. Namun demikian dampak pelaksanaan program MBKM sudah dirasakan mahasiswa dan dosen. Mahasiswa dapat belajar aplikasi keilmuan dan softskill dari program magang. Dosen pendamping juga dapat menerima masukan yang aplikatif dari dari mitra, untuk dapat diterapkan pada proses pembelajaran
ANALISIS CORPORATE GOVERNANCE PADA BANK UMUM SYARIAH DI INDONESIA Hadi Pramono; Iwan Fakhruddin
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 1 (2019): PROSIDING SEMINAR NASIONAL LPPM UMP 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.624 KB)

Abstract

Corporate Governance merupakan pengelolaan institusi, mekanisme pengambilan keputusan dan desain suatu perusahaan yang dilakukan oleh manajemen dalam upaya untuk menciptakan nilai untuk pemilik perusahaan dengan peningkatan kinerja perusahaan. Pelaksanaan yang baik dari tata kelola perusahaan merupakan satuprasyarat keberhasilan kinerja keuangan perusahaan yang memungkinan terhentinya kesewenang-wenangan dalam pengambilan keputusan baik oleh prinsipal maupun agen. Sesuai dengan agency theory perusahaan yang menerapkan Good Corporate Governance yang lebih baik, akan menghasilkan informasi positif yang akan berpengaruh terhadap reputasi perusahaan. Objek dalam penelitian ini 12 Bank Umum Syariah di Indonesia. Periode yang diteliti antara tahun 2013-2017. Hasil penelitian ini menunjukkan terdapat dua variabel yang berpengaruh terhadap Kinerja Keuangan, yaitu Dewan Pengawas Syariah dan Dewan Komisaris. Sedangkan tiga variabel yang lain, yaitu Rapat Dewan Pengawas Syariah, Kepemilikan Institusi, dan Komite Audit tidakberpengaruh terhadap Kinerja Keuangan Bank Umum Syariah.
ANALISIS SUSTAINABILITY BUSINESS PRACTICES TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN SHARIA GOVERNANCE SEBAGAI VARIABEL MODERATING Hadi Pramono; Iwan Fakhruddin; Erny Rachmawati
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 3 (2021): PROSIDING SEMINAR NASIONAL LPPM UMP 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.643 KB)

Abstract

Tujuan penelitian ini menguji pengaruh sustainability business practices terhadap kinerja keuangan bank syariah di Indonesia dengan tata kelola syariah sebagai variabel moderasi. Sampel penelitian seluruh bank syariah yang menerbitkan laporan keberlanjutan. Laporan keberlanjutan yang dianalisis sebanyak 38 yang berasal dari 10 bank syariah, dengan menggunakan moderated regression analysis. Hasil analisis menunjukan bahwa sustainability business Practices tidak berpengaruh terhadap kinerja keuangan bank syariah, hal ini dimungkinkan karena bank syariah belum maksimal melaksanakan dan melaporkan kinerja non keuangan terkait sustainability, ini ditunjukan dengan nilai rata-rata kinerja keberlanjuntan 38,7%. Sedangkan variabel governance syariah berpengaruh positif terhadap kinerja keuangan, namun tidak mampu menjadi variabel yang memperkuat hubungan antara sustainability business practices dengan kinerja keuangan. Penelitian ini merekomendasikan kepada regulator untuk mengatur secara ketat korporasi dalam meningkatkan kinerja ekonomi, lingkungan, dan sosial, jika diperlukan melibatkan kantor akuntan publik untuk mengaudit kinerja keberlanjutan. 
The Effect of Institutional Ownership, Free Cash Flow, and Asset Structure on Debt Policy with Profitability as a Moderation Variable (Case Study of Property & Real Estate Sector Companies Listed on the IDX for the 2019-2021 Period) Rizka Rahayu Utami; Sri Wahyuni; Hadi Pramono; Ani Kusbandiyah
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2081

Abstract

This study aims to examine the effect of institutional ownership, free cash flow, and asset structure on the debt policy of property & real estate companies listed on the IDX during the period 2019 to 2021, moderated by profitability. The sampling technique used was purposive sampling and 45 samples were obtained. The analytical method used is a multiple linear regression test with Moderating Regression Analysis (MRA). The results of the analysis show that asset structure has no impact on debt policy, while institutional ownership and free cash flow have a negative effect. The impact of institutional ownership on debt policy can be moderated by profitability. However, profitability cannot moderate the impact of free cash flow and asset structure on debt policy.
Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership Dhea Vania Dominique Pijoh; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2181

Abstract

This study aims to examine risk disclosure by considering the influence of board tenure, gender composition of female board of directors, and institutional ownership. This study used a purposive sampling method at commercial banks registered with OJK in a total of 205 samples with 41 banking companies during the 2017-2021 period. To test the research hypothesis used panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in the regression model 1. The results of the analysis prove that board tenure and institutional ownership have a positive effect on risk disclosure, while the gender composition of female directors has no effect on risk disclosure.
Maqashid Sharia Performance In Indonesian Islamic Banks: The Role Of Intellectual Capital And Sharia Supervisory Boards Cross-Membership And Gender Diversity Vienka Ferenzha Salsabilla; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.2028

Abstract

This study will examine the link between intellectual capital and maqashid sharia performance as well as the moderating effects of cross-membership and gender diversity of the sharia supervisory board to improve the influence of intellectual capital on maqashid sharia performance. The secondary source of data for this study was the yearly financial statements listed in the Indonesian Financial Services Authority between 2008 and 2020. The data analysis method used in this inquiry was a panel data regression model. The analytical techniques employed in this work include descriptive statistical tests, preliminary tests, and hypothesis testing. According to the results of the three preliminary tests that were used to develop the panel data regression model, this study uses the random effect model in models 1 and 2 to evaluate the relationship between intellectual capital elements and maqashid sharia performance. Cross-membership and the gender of SSB women are moderating factors. The results of this study show that intellectual capital influences Indonesian Islamic Banks' performance following maqashid sharia positively. This suggests that making better use of intellectual capital can improve a company's maqashid sharia performance. Cross-membership has a negative impact on maqashid sharia's performance, demonstrating that it will hinder the board's ability to focus and function effectively, which will lead to a decrease maqashid sharia performance. The results of this study demonstrate that the average female representation on the sharia supervisory board is only 4% of the total samples, meaning that it cannot affect maqashid sharia performance. Therefore, the female gender of the sharia supervisory board has no impact on maqashid sharia performance. In this study, there was no empirical support for the claim that gender diversity and cross-membership on sharia supervisory boards may increase intellectual capital for maqashid sharia performance.
PENGARUH JENIS PRODUK PEMBIAYAAN DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH INDONESIA: THE INFLUENCE OF TYPES OF FINANCING PRODUCTS AND THIRD PARTY FUNDS ON PROFITABILITY IN INDONESIAN ISLAMIC BANK Hepy Dwi Aranita; Iwan Fakhruddin; Hadi Pramono; Bima Cinintya Pratama
NISBAH: Jurnal Perbanka Syariah Vol. 8 No. 2 (2022): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v8i2.7348

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jenis produk pembiayaan (mudharabah, musyarakah, murabahah, ijarah) dan dana pihak ketiga terhadap profitabilitas Bank Umum Syariah selama 2017–2021. Studi ini menggunakan data sekunder. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan sampel yang dikumpulkan tidak seimbang. Teknik analisis yang digunakan adalah data panel model regresi dengan STATA 17 melalui 3 tahap pengujian. Pengujian pertama yaitu preliminary test untuk menentukan model yang digunakan melalui uji Breusch and Pagan Lagrangian, Chow, dan Hausman. Dari hasil preliminary test, penelitian ini menggunakan model random effect untuk menguji hubungan antar variabel. Pengujian kedua diagnostic test yaitu heteroskedastisitas dan autokorelasi. Dilanjutkan dengan pengujian ketiga yaitu uji hipotesis. Hasil penelitian menunjukkan pembiayaan musyarakah dan murabahah berpengaruh positif terhadap profitabilitas. Sebaliknya, pembiayaan Ijarah dan dana pihak ketiga memiliki efek negatif pada profitabilitas. Sedangkan pembiayaan mudharabah tidak berpengaruh pada profitabilitas.
Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners Rizky Ramdani; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1916

Abstract

This study aims to examine the effect of meeting frequency, and multiple boards of commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a moderating variable. This study used a sample of 41 conventional banks during the 2017-2022 period. To test the research hypothesis using panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, Likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. This study also shows that institutional ownership weakens the relationship between the number of board of commissioners' meetings and Intellectual Capital Disclosure and institutional ownership affects the relationship between multiple boards of commissioners' positions and Intellectual Capital Disclosure.
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Ainul Faizah Zahroh Akhmad Fauzan Amir Amir Andra Tiara Syafira Ani Kusbandiyah Anis Shofiyani Annisa Ilma Hartikasari Arafah, Monalisa Dinda Astian Yosi Meilani Astri Hardirmaningrum Athila Namira Awandini Aziz, Muhammad Minanul Budi Santoso, Suryo Dhea Vania Dominique Pijoh Dirgantari, Novi Dwi Winarni Dwi Winarni Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eka Destiani, Eka Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Fadhilah, Alya Nur Feri Wibowo Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Haryanto, Totok Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Hijrianti, Zora Lutvya Sabrina Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Kikih Sugiarti Mintaraga Eman Surya Mulyadi P, Agus Nana, Nana Novi Dirgantari Nur Isna Inayati Pramurindra, Rezky Pratama, Bima Cinintya Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Rakhmawati, Fitri Reghita Nabilla Shafira Rina Mudjiyanti Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni SURYO Budi Santoso Suryo Budi Santoso Suyoto Suyoto Tiara Pandansari Ugung Dwi Ario Ugung Dwi Aryo Wibowo, Ugung Dwi Aryo Utari Setia Pratiwi Vara, Laetia Devara Chairunisa Vienka Ferenzha Salsabilla Wa Mareza Dwi Nugraheni Widayanti, Leni Widia Astuti Yulianti Nur Fauziah