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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan 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 Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Mantik Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat International Journal of Economics and Management Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Manajemen, Akuntansi Innovation Business Management and Accounting Journal
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 Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Profitability of Islamic Banks in Indonesia: Evidence From IC, BOPO, and Islamicity Index Alvito Rido; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2176

Abstract

This study analyzes the influence of Intellectual Capital, operational efficiency, and the Islamicity Performance Index (IPI) on the profitability of Islamic Commercial Banks in Indonesia during 2021–2024. Using a quantitative approach, this study examined 52 research samples derived from 13 Islamic banks based on annual report data. Intellectual Capital was measured using the iBVAIC model; operational efficiency was proxied by BOPO; Islamicity Performance Index was represented by PSR, ZPR, EDR, and IIR; and profitability was measured using ROA. Panel data regression with a Random Effects model and robust standard errors was employed for data analysis. The findings show that Human Capital and Structural Capital positively affect ROA, while Physical Capital is insignificant. Both operational efficiency and the Islamicity Performance Index have a significant negative effect on profitability. Overall, the findings indicate that the examined variables collectively provide a strong explanatory power for variations in ROA, underscoring the importance of strengthening human resource quality, improving cost efficiency, and optimizing sharia compliance to enhance the sustainable performance of Islamic banking. This study provides both theoretical reinforcement and practical guidance by highlighting the strategic roles of intellectual capital, operational efficiency, and the Islamic Performance Index in supporting the sustainable profitability of Islamic banks.
LIQUID ORGANIC FERTILIZER (LOF) ENTREPRENEURSHIP AS A CREATIVE BUSINESS FOR THE YOUNG GENERATION OF MUHAMMADIYAH: KEWIRAUSAHAAN PUPUK ORGANIK CAIR (POC) SEBAGAI USAHA KREATIF BAGI GENERASI MUDA MUHAMMADIYAH Anis Shofiyani; Agus Mulyadi P; Hadi Pramono; Hermin Endratno; Totok Haryanto; Akhmad Fauzan; Fitri Rakhmawati
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 8 No. 2 (2025): AGUSTUS: Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan ini bertujuan untuk meningkatkan keterampilan kader Pemuda Muhammadiyah, PCM Patikraja dalam bidang kewirausahaan, khususnya dalam pembuatan Pupuk Organik Cair (POC), pengelolaan keuangan berbasis akuntansi, serta pengemasan dan pemasaran produk. Permasalahan dominan yang dihadapi mitra adalah belum dimilikinya pengetahuan dan ketrampilan mitra tentang pembuatan pupuk organik cair (POC) dari limbah sampah organik, akuntansi sederhana dan pemasaran produk POC. Berdasarkan hal tersebut maka perlu dilakukan transfer teknologi terkait pengolahan limbah sampah organik menjadi POC yang dapat berjalan secara berkelanjutan dan dapat memberikan keuntungan secara ekonomi. Kegiatan ini dilaksanakan melalui pelatihan yang melibatkan teori dan praktik langsung, di mana para peserta diberikan pemahaman tentang proses pembuatan POC yang efektif, pengelolaan keuangan yang transparan dan sesuai standar akuntansi, serta teknik pengemasan dan strategi pemasaran yang tepat guna untuk meningkatkan daya saing produk. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan pada keterampilan peserta, terutama dalam hal pemahaman pembuatan POC yang berkualitas, pengelolaan keuangan yang efisien, dan kemampuan untuk memasarkan produk secara lebih efektif. Penerapan IPTEK dalam kegiatan ini tidak hanya memberikan pengetahuan teknis, tetapi juga memperkuat kapasitas kader dalam menghadapi tantangan kewirausahaan di bidang pertanian dan lingkungan hidup.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024 Sharla Aurellia Beryl; Hadi Pramono; Bima Cinintya Pratama; Ira Hapsari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3823

Abstract

Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a companySugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
Strategi Peningkatan Kesejahteraan Masyarakat melalui Perkoperasian Siti Nur Azizah; Hadi Pramono; Mastur Mujib Ikhsani
Jurnal Terapan Ekonomi dan Bisnis Vol 2 No 2 (2022): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v2i2.5753

Abstract

Sekolah Wirausaha Aisyiyah (SWA) merupakan sekolah yang dipelopori oleh Majelis Ekonomi dan Ketenagakerjaan Pimpinan Pusat Aisyiyah dengan bertujuan untuk peningkatan kesejahteraan masyarakat khususnya untuk kaum perempuan. Salah satu program dari perguruan tinggi yang merupakan Tri Dharma Perguruan Tinggi adalah melakukan pengabdian masyarakat khususnya untuk meningkatkan kesejahteraan masyarakat. Program Ipteks bagi Masyarakat (IbM) dinilai cocok untuk diterapkan dalam Sekolah Wirausaha Aisyiyah (SWA) khususnya yang akan diangkat dalam hal ini adalah perkoperasian. Perkoperasian dianggap penting karena dalam koperasi menerapkan prinsip kekeluargaan serta kesejahteraan bersama. Tujuan program IbM perkoperasian yaitu untuk membangun kesejahteraan masyarakat sesuai dengan prinsip koperasi. Target dari program IbM ini adalah mengedukasi masyarakat guna mengetahui dan mendalami semua hal tentang perkoperasian. Metode yang digunakan dalam program IbM perkoperasian ini adalah dengan sosialisasi, pendidikan serta pelatihan tentang perkoperasian.
Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan dengan Variabel Moderasi Asset Turnover Ratio Mukhamad Asrul Nafi'; Suryo Budi Santoso; Hadi Pramono; Tiara Pandansari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8879

Abstract

This study aims to examine the influence of capital structure, profitability, and liquidity on firm value, with the asset turnover ratio serving as a moderating variable. The study population consists of companies listed on the Jakarta Islamic Index (JII) for the 2021–2025 period. A quantitative approach was employed using purposive sampling; based on specific criteria, a final dataset of 138 observations was obtained. Data analysis was conducted using SPSS version 27 software via multiple linear regression. The results demonstrate that capital structure and liquidity do not influence firm value. Furthermore, the asset turnover ratio does not moderate the relationship of capital structure, profitability, or liquidity with firm value. However, profitability was found to influence firm value. This study focuses on the Jakarta Islamic Index, an area that has received limited attention from researchers. The findings indicate that the management of Sharia-compliant companies needs to prioritize effective profitability enhancement as a strategic measure to strengthen firm value. Additionally, this study is expected to provide conceptual insights for investors and future researchers regarding the valuation patterns of companies listed on the Jakarta Islamic Index.
The effect of ESG on firm value through cost of debt: The moderating role of independent assurance Hanafi, Muhammad Lutfi; Pramono, Hadi; Fakhruddin, Iwan; Pramurindra, Rezky
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art7

Abstract

This study examines the association between ESG disclosure and firm value among energy sector companies listed on the Indonesia Stock Exchange over 2019 to 2023, using 226 firm year observations, with Cost of Debt as a mediator and Independent Assurance as a moderator. Panel regression was processed using EViews and Stata, with models estimated using the Fixed Effect Model with White diagonal standard errors for consistency, supplemented by bootstrapped confidence intervals for the mediation test. Results show ESG disclosure is positively associated with Cost of Debt, contrary to expectations, while Cost of Debt is negatively associated with firm value and ESG disclosure is positively associated with firm value. Cost of Debt significantly mediates this relationship, with direct and indirect pathways running in opposite directions, indicating competitive mediation. Independent Assurance does not significantly moderate the ESG and Cost of Debt relationship. Firm size and the pandemic period are included as controls.
Pengaruh Struktur Modal Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Consumer Non Cyclicals Periode 2021-2024 Nisfi Laeli Soimah; Hadi Pramono; Sri Wahyuni; Ira Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19049

Abstract

Companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals subsector (food and beverage) from 2021 to 2024 will be the focus of this research, which tries to determine the effect of capital structure, leverage, and profitability on company value. Using a purposive sampling technique, this research draws from a pool of 326 observations drawn from financial reports as secondary data. Partially Least Squares (PLS) was used to analyse the data. Firm value and profitability are positively and significantly affected by capital structure, according to the study. Leverage boosts profits significantly but has little effect on the value of the company. The value of a company is positively and significantly affected by its profitability. Additionally, profitability mediates the impact of leverage on firm value overall and partly mediates the influence of capital structure on firm value.
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Agus Mulyadi P Agus Mulyadi Purnawanto Ainul Faizah Zahroh Akhmad Fauzan Alvito Rido 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 Azmi Firtiati Bima Cinintya Pratama Budi Santoso, Suryo Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Dwi Winarni Dwiyanti, Khaerunnisa Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Enjang Meylani Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Fadhilah, Alya Nur Feri Wibowo Fitri Rakhmawati Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hanafi, Muhammad Lutfi Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Iis Ismatul Chotimah Ikbar Andriano Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Jessika Ezar Harfianto Khaerunnisa Dwiyanti Kikih Sugiarti Mastur Mujib Ikhsani Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mukhamad Asrul Nafi' Nanda Agustina Neva Widya Romadhan Nisfi Laeli Soimah Novi Dirgantari Nur Isna Inayati Pramurindra, Rezky Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Reghita Nabilla Shafira Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Selamet Eko Budi Santoso Setyadi, Edi Joko Sharla Aurellia Beryl Siti Nur Azizah Siti Nur Azizah, Siti Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni SURYO Budi Santoso Suryo Budi Santoso Suyoto Suyoto Tiara Pandansari Totok Haryanto Tri Yulianto 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 Wima D Pragusta Yesinta Febriati Yulia Sukma Asih Yulianti Nur Fauziah