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<![CDATA[Analisis Perbedaan Kinerja Reksa Dana Syariah Di Era Pandemi Covid-19 (Studi Kasus Reksa Dana Syariah Yang Terdaftar Di Aplikasi Bibit) ]]>
<![CDATA[Hanifah, Rifda]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2023.2.1.114
<![CDATA[this study aims to compare the performance differences of Sharia mutual funds during the Covid-19 pandemic before and during the Covid-19 pandemic and to compare the performance between Sharia mutual funds and similar mutual fund benchmarks during the Covid-19 pandemic. The performance of Sharia mutual funds utilizes the proxy of the value of the Sharpe index. The objects of this study include Sharia fixed-income mutual funds, Sharia stock mutual funds, and Sharia balance mutual funds listed on the Bibit application within the study period from June 2018 until November 2021. The samples involve 18 Sharia mutual funds consisting of 6 Sharia fixed-income mutual funds, 9 Sharia stock mutual funds, and 3 Sharia balance mutual funds. The data are analyzed by the Wilcoxon Signed-Rank Test and the Mann-Whitney U Test utilizing the SPSS 25 software. The study results exhibited an improvement and significant difference in the Sharpe index value of Sharia mutual funds before and during the Covid-19 pandemic, and no significant difference in Sharpe index value on the three types of Sharia mutual funds and their respective benchmarks during the Covid-19 pandemic, proving that sharia mutual funds are a good investment option as they can perform well in bearish economic conditions and compete with other mutual funds in the capital market. Abstrak penelitian ini bertujuan untuk menganalisis perbedaan kinerja reksa dana syariah pada masa pandemi Covid-19 dengan membandingkan kinerja pada masa sebelum dan saat pandemi Covid-19 serta membandingkan kinerja reksa dana syariah dengan kinerja benchmark reksa dana sejenis pada saat pandemi Covid-19. Kinerja reksa dana syariah diproksikan dengan nilai indeks Sharpe. Objek penelitian adalah reksa dana pendapatan tetap syariah, reksa dana saham syariah, dan reksa dana campuran syariah yang terdaftar di apikasi Bibit pada periode penelitian Juni 2018-November 2021. Adapun sampel penelitian adalah 18 reksa dana syariah yang terdiri dari 6 reksa dana pendapatan tetap syariah, 9 reksa dana saham syariah, dan 3 reksa dana campuran syariah. Teknik analisis data yang digunakan adalah Wilcoxon Signed-Rank Test dan Mann-Whitney U Test dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa terdapat peningkatan dan perbedaan signifikan nilai rata-rata indeks Sharpe reksa dana syariah sebelum dan saat pandemi Covid-19 serta tidak terdapat perbedaan signifikan nilai rata-rata indeks Sharpe ketiga jenis reksa dana syariah dengan benchmark masing-masing. Hal ini berarti bahwa reksa dana syariah layak dijadikan opsi investasi dikarenakan mampu berkinerja baik dalam kondisi ekonomi bearish serta mampu bersaing dengan reksa dana lainnya di pasar modal.]]>
<![CDATA[Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71 ]]>
<![CDATA[Farah Zahira Azzahra]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.2.21
<![CDATA[This study aims to determine the relationship between corporate social responsibility disclosures and company performance (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2017-2020). The data analysis technique used in this study is a simple linear regression analysis technique with three tests since the company's performance is represented by three profitability ratios, namely ROA, ROE, and NPM. The number of samples in this study was 44, consisting of 11 mining companies that met the criteria for a period of 4 years. The data used is secondary data, which is analyzed in the form of annual reports. Based on the results of hypothesis testing, it is known that CSR has no impact on firm value, either directly or through financial performance (ROA, ROE, and NPM). Abstrak Penelitian ini bertujuan untuk mengetahui hubungan pengungkapan tanggung jawab sosial perusahaan terhadap kinerja perusahaan (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier sederhana dengan tiga pengujian karena kinerja perusahaan diwakili oleh tiga rasio profitabilitas yaitu ROA, ROE, dan NPM. Jumlah sampel dalam penelitian ini sebanyak 44 sampel yang terdiri dari 11 perusahaan pertambangan yang memenuhi kriteria dengan jangka waktu 4 tahun. Data yang digunakan adalah data sekunder yang menganalisis data berupa laporan tahunan. Berdasarkan hasil pengujian hipotesis diketahui bahwa CSR tidak berpengaruh terhadap nilai perusahaan, baik secara langsung maupun melalui kinerja keuangan (ROA, ROE dan NPM).]]>
<![CDATA[Pengaruh Perputaran Modal Kerja, Profitabilitas, dan Kebijakan Deviden Terhadap Nilai Perusahaan ]]>
<![CDATA[Salsabila, Feby Shafa]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.3.55
<![CDATA[This research aims to determine the effect of working capital turnover, profitability, and dividend policy on firm value. The independent variables used in this research are working capital turnover, which is measured by the working capital turnover ratio (WCT); profitability, which is measured by Return On Asset (ROA); and dividend policy, which is measured by the dividend payout ratio (DPR). The dependent variable used in this research is a firm value measured by Tobin’s q ratio. The population used in this research is basic and chemical industry sector om manufactur company listed on BEI with the observation period of 2016-2020. Based on purposive sampling that fixed before, 106 companies can be able to be the sample. The analytical method used in this research is a hypothesis method called multiple regression analysis with SPSS as tool analysis. The results of this research are: 1) working capital turnover has no significant effect on firm value, 2) Profitability has a significant positive effect on firm value, and 3) dividend policy has a significant positive effect on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja, profitabilitas dan kebijakan dividen terhadap nilai perusahaan. Variabel independen yang digunakan pada penelitian ini adalah perputaran modal kerja yang diukur dengan menggunakan rasio Working Capital Turnover (WCT)), Profitabilitas yang diukur menggunakan Return On Asset (ROA), dan kebijakan dividen yang diukur menggunakan rasio Dividend Payout Ratio (DPR). Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur menggunakan rasio Tobin’s q. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode tahun 2018-2020. Berdasarkan metode purposive sampling yang telah ditetapkan, diperoleh jumlah perusahaan yang memenuhi kriteria sebanyak 106 perusahaan. Adapun metode analisis pada penelitian ini menggunakan pengujian hipotesis yaitu regresi linear berganda dengan alat uji SPSS. Hasil Penelitian menemukan bahwa perputaran modal kerja yang diukur dengan rasio WCT tidak berpengaruh terhadap nilai perusahaan, profitabilitas yang diukur menggunakan rasio ROA berpengaruh signifikan terhadap nilai perusahaan dan kebijakan dividen yang diukur dengan rasio DPR juga berpengaruh signifikan terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Audit Tenure, Auditor Switching, dan Opini Audit terhadap Audit Delay ]]>
<![CDATA[Alba Elma Nabilla]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.4.76
<![CDATA[Although it is required for go-public companies to report their audited financial statements, some companies do not fulfill their responsibility in a timely manner. This study aims to examine the effect of audit tenure, auditor switching, and audit opinion on audit delay. The data, including independent auditor reports obtained from the Indonesian Stock Exchange website (www.idx.co.id), are analyzed by panel data regression. The samples consist of 140 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The results of this study exhibit that audit tenure and auditor switching have a positive effect on audit delay while audit opinion has a negative effect on audit delay. An additional analysis is conducted using binary logistic regression to test the effect of the pandemic on the deadline for submission of financial reports by the decisions of the directors of the Indonesia Stock Exchange in 2020, and the results indicate that audit tenure and auditor switching have no effect on audit delay, but audit opinion has a negative effect on audit delay. Abstract Perusahaan go public wajib untuk melaporkan laporan keuangan yang telah diaudit, namun masih terdapat perusahaan yang belum memenuhi tanggung jawab atas penyampaian laporan keuangan secara tepat waktu. Penelitian ini bertujuan untuk menguji pengaruh audit tenure, auditor switching, dan opini audit terhadap audit delay. Metode penelitian yang digunakan adalah regresi data panel. Data dalam penelitian ini adalah laporan auditor independen yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Penelitian dilakukan menggunakan sampel sebanyak 140 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa audit tenure dan auditor switching berpengaruh positif terhadap audit delay. Sementara itu, opini audit berpengaruh negatif terhadap audit delay. Penelitian tambahan dilakukan dengan menggunakan regresi binary logistik untuk menguji adanya pengaruh pandemi terhadap batas waktu penyampaian laporan keuangan oleh keputusan direksi Bursa Efek Indonesia tahun 2020. Atas penelitian tambahan tersebut menunjukkan bahwa audit tenure dan auditor switching tidak berpengaruh terhadap audit delay, namun opini audit berpengaruh negatif terhadap audit delay.]]>
<![CDATA[Pengaruh Efektivitas Good Corporate Governance Dan Kinerja Lingkungan Terhadap Nilai Perusahaan ]]>
<![CDATA[Oetomo, James Dave]]>;
<![CDATA[Rahman , Aulia Fuad]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2024.3.2.238
<![CDATA[Firm value is the company's performance that reflects the share price formed by the supply and demand of the capital market. Good Corporate Governance is a process and structure used by corporate organs to improve business success and corporate accountability. This is useful for realizing shareholder value within a certain period of time. Environmental performance is the company's relationship with the environment, including the environmental impact of the resources used, the environmental effects of organizational processes, the environment for products and services, product recovery, and compliance with work environment regulations. The purpose of this research is to examine the influence of Good Corporate Governance and Performance Environment on the Company Value of companies listed on the Indonesia Stock Exchange from 2019 – 2021. This study used a purposive sampling research method. The population used is a company listed on the Indonesia Stock Exchange. The total samples obtained were 20 companies. This study uses secondary data obtained from financial reports published on the internet via the official website of the Indonesia Stock Exchange www.idx.com in 2019 – 2021. The analytical method used in this research is multiple linear regression analysis. The results of the study show that the effectiveness of Good Corporate Governance has no significant effect on changes in firm value and environmental performance has a significant effect on firm value. This shows that any increase in the company's environmental performance will increase the value of the company. Abstrak Nilai perusahaan merupakan kinerja perusahaan yang tercermin dari harga saham yang dibentuk oleh permintaan dan penawaran pasar modal. Good Corporate Governance adalah proses dan stuktur yang digunakan oleh organ perusahaan untuk meningkatkan keberhasilan usaha dan akuntabilitas perusahaan. Hal ini berguna untuk mewujudkan nilai pemegang saham dalam jangka waktu tertentu. Kinerja lingkungan merupakan hubungan perusahaan dengan lingkungan, mencakup dampak lingkungan dari sumber daya yang digunakan, efek lingkungan dari proses organisasi, implikasi lingkungan atas produk dan jasa, pemulihan pemrosesan produk serta mematuhi peraturan lingkungan kerja Tujuan dari penelitian ini adalah untuk menguji pengaruh Good Corporate Governance dan Kinerja Lingkungan terhadap Nilai Perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 – 2021. Penelitian ini menggunakan metode penelitian purposive sampling. Populasi yang dipakai adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Total sampel yang didapatkan sebanyak 20 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan di internet melalui website resmi Bursa Efek Indonesia www.idx.com pada tahun 2019 – 2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa efektifitas Good Corporate Governance tidak berpengaruh signifikan terhadap perubahan nilai perusahaan dan kinerja lingkungan berpengaruh signifikan terhadap nilai perusahaan. Hal ini menunjukan setiap peningkatan kinerja lingkungan perusahaan akan meningkatkan nilai perusahaan.]]>
<![CDATA[Analysis of Factors Influencing The Financial Fraud of Village Funds during The Covid19 Pandemic ]]>
<![CDATA[Manuhara Putra, Wahyu]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Rahman, Aulia Fuad]]>;
<![CDATA[Ghofar, Abdul]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 - ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.3.732
<![CDATA[Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm]]>
<![CDATA[The Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value Moderated by Good Corporate Governance ]]>
<![CDATA[Salisa, Meilenia Rahma]]>;
<![CDATA[Mardiati, Endang]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.2.752
<![CDATA[Purpose - This study aims to test the Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value moderated by Good Corporate Governance on mining companies listed on the Indonesia Stock Exchange from 2015 to 2021. Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 77 samples. In addition, this study used moderated regression analysis and confirmatory factor analysis. Finding - The results of this research indicate that there is a positive effect between Corporate Social Responsibility and company value, there is no effect between Green Accounting and profitability on company value, and Good Corporate Governance moderates the relationship between Green Accounting and profitability on company value. Practical implications—This research has practical contributions for investors and company management. Investors and company management are expected to consider the importance of green accounting, CSR, profitability, and corporate governance in increasing company value. Originality/value—This research has implications for academic enrichment. The results of this study contribute to the Stakeholders and Legitimacy Theory because companies must consider the interests of every stakeholder and social norms through green accounting, CSR, profitability, and corporate governance to increase company value. Keywords — Green Accounting, Corporate Social Responsibility, Profitability, Good Corporate Governance, Company Value Paper Type: Quantitative Research]]>
<![CDATA[Determinants Of Intention In Using The Village Financial System (Siskeudes) Using The Theory Of Planned Behavior (Tpb) Approach In Mojokerto District ]]>
<![CDATA[Rochman, Yusuf Fatkhur]]>;
<![CDATA[Roekhudin]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.1.811
<![CDATA[Purpose: This study aims to determine and analyze the effect of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES), with intention as an intervening variable. Design/methodology/approach: This study uses a quantitative approach, with the population being all IT-based SISKEUDES Operators (online) Village Government in Mojokerto Regency. The data analysis technique uses path analysis with the calculation process using the SPSS (Statistical Package for the Social Sciences) released 24 programs. Findings: The analysis's results show a significant positive influence of attitudes, subjective norms, and behavioral control on intention to use the village financial system (SISKEUDES). Intention is proven to be an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior using the village financial system (SISKEUDES). Practical implications: The Mojokerto District Government can plan before using the village financial system (SISKEUDES). These efforts ensure that the resource factors owned can support the village financial system (SISKEUDES). The planning can be done by providing training and technical guidance (Bimtek) to human resources in managing the village financial system (SISKEUDES). Originality and value: This study develops the Theory of Planned Behavior (TPB) by studying intention as an intervening variable in the influence of attitudes, subjective norms, and behavioral control on behavior. Keywords – Attitude, Subjective Norms, Behavioral Control, Intention and Behavior, Sistem Keuangan Desa (SISKEUDES).]]>
<![CDATA[Earnings management in times of crisis: A political cost hypothesis ]]>
<![CDATA[Harina Paramastri]]>;
<![CDATA[Sari Atmini]]>;
<![CDATA[Aulia Fuad Rahman]]>
<![CDATA[ Journal of Accounting and Investment Vol. 24 No. 3: September 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v24i3.19610
<![CDATA[Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.]]>
<![CDATA[CONSUMER BEHAVIOR OF INTEREST AND USE OF CLOUD COMPUTING TECHNOLOGY AS SUPPORT TO BUSINESS ACTIVITIES ]]>
<![CDATA[Purnamasari, Fitri]]>;
<![CDATA[Subekti, Imam]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018) ]]>
Publisher : <![CDATA[Universitas Brawijaya, Indonesia ]]>
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DOI: 10.21776/ub.jam.2018.016.01.05
<![CDATA[The objective of this study is to assess the various factors that determine consumer behavioral intention and actual use of cloud computing as a technology considered capable of supporting business activities. The population of this research is the collegestudents in Malang. The data was collected through survey method. 153 questionnaires were distributed directly to the respondent or via an internet link. The study shows that there are several factors determining the behavior of individual’s intention and actual usage of cloud computing technology, that is the compatibility and the ease of use on cloud computing. Both factors proved to have partial mediation effect on the actual usage of cloud computing through the behavioral intention of using cloud computing.Other findings are positive effects of the usefulness of cloud computing on behavioral intention on using cloud computing, and the cloud computing user’s image on the actual usage of cloud computing. Businessmay consider cloud computing technology as well as those factors to be applied to gaining more consumers and can be used as a breakthrough to add new competitive advantage.]]>
