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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Media Ekonomi dan Manajemen Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jurnal Akuntansi dan Perpajakan Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Ijtima'iyya: Journal of Muslim Society Research Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Akuntansi dan Bisnis Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Jurnal Abdimas Mahakam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Academia Open Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) International Journal of Environmental, Sustainability, and Social Science ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies Jurnal Impresi Indonesia International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia INSANIA : Jurnal Pemikiran Alternatif Kependidikan Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Algoritma JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Jurnal Publikasi Ilmu Komputer dan Multimedia Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Magna: Journal of Aconomics, Management, and Business Jurnal Teknik Sipil Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies JBSI: Jurnal Bahasa dan Sastra Indonesia Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Jurnal Ilmiah Multidisiplin Indonesia Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Kohesi: Jurnal Sains dan Teknologi Karimah Tauhid Academic Journal Research Journal of Food and Pharmaceutical Sciences Jurnal Pengabdian Masyarakat MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology Jurnal Pemberdayaan Masyarakat dan Komunitas Jurnal Manajemen Riset Bisnis Indonesia Jurnal Keislaman INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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METHODOLOGY OF TAFSEER AL-QURTUBI: SOURCES, STYLES AND MANHAJ Rohman, Abdul; Mubaroka, Barikli; Butlam, Qoree
QiST: Journal of Quran and Tafseer Studies Vol. 2 No. 2 (2023): August
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/qist.v2i2.1451

Abstract

This article examines suorces, styles and the unique method (manhaj) from Tafseer Al-Qurtubi namely of al-Jami' li ahkam al-Quran. The goal of this article is to determine which sources al-Qurtubi used as references, what styles his interpretation, and how the unique method (manhaj khas) he used to carry out his interpretation. This study be written utilizing qualitative approaches based on a literature review or library search. The book of interpretation of al-Jami' li ahkam al-Quran by Al-Qurtubi is the primary source (primary), and the secondary (additional) source is drawn from the books of interpretation of the Qur'an and other pertinent books. The findings show that interpretation Qurtubi's is based on the Qur'an, the Prophet's sunnah, the opinions of the Sahabah and the tabi'in, the history of asbab al-Nuzul, Arabic poetry, qiraat, the opinions of mazhab scholars, and books of interpretation by earlier scholars, including those by Al-Zujaj, Ma'ani al-Quran, Abu Ubaidah, Majaz al-Quran, Al-Qurtubi also quotes from the hadith books, including the nine books (kutub at-tisáh), the Musnads, the Sunan books, and the Maghazi books; tafseer al-Qurtubi style is fiqh interpretation;  and there are ten manhaj used by al-Qurtubi in his commentary.
Strategi Kepala Sekolah Dalam Meningkatkan Kualitas Pendidikan Di Imam Nawawi School (Inis) Ciomas Tahun Ajaran 2021/2022 Rohman, Abdul; Muthoifin, Muthoifin; Ali, Mohamad
Jurnal Ilmiah Mandala Education (JIME) Vol 9, No 1 (2023): Jurnal Ilmiah Mandala Education (Januari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v9i1.4658

Abstract

Sosok pemimpin dalam sebuah lembaga memiliki peran yang sangat penting. Kepala sekolah merupakan sosok yang diberi tugas dan tanggung jawab mengelola, menghimpun, dan menggerakkan seluruh potensi sekolah secara optimal. Di antara langkah yang harus Kepala Sekolah ambil adalah dengan menjadikannya sosok Kepala Sekolah yang memiliki strategi jitu, yang akan meningkatkan kualitas ataupun mutu pendidikan dalam lembaganya. Penelitian ini merupakan penelitian kualitatif dengan pendekatan historis dan sosiologis. Dimana pendekatan historis untuk mengetahui strategi Kepala Sekolah dalam meningkatkan kualitas pendidikan di Imam Nawawi School (INIS) Ciomas. Adapun pendekatan sosiologis untuk mengetahui kendala apa saja yang didapatkan dalam proses perealisasian strategi yang dibuat oleh Kepala Sekolah. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis interaktif model yaitu reduksi data, penyajian data, dan penarikan serta pengujian kesimpulan atau verifikasi. Adapun pengujian keabsahan data dengan triangulasi sumber dan teknik. Hasil penelitian strategi Kepala Sekolah dalam meningkatkan kualitas pendidikan di Imam Nawawi School (INIS) Ciomas menunjukkan bahwa strategi yang digunakan oleh Kepala Sekolah dalam meningkatan kualitas pendidikan di INIS Ciomas adalah dengan menyusun dan merencanakan kurikulum mandiri, peningkatan kualitas SDM, membangun sinergi dengan orang tua siswa, melakukan supervisi dan observasi secara rutin di kelas, dan melakukan evaluasi secara rutin di setiap pekan. Adapun penunjang strategi kualitas pendidikan yang lain dengan membuat sekolah berkarakter yang menjadi ciri utama dan budaya sekolah.
Offering Rituals (Sesajen): Synthesis of Religion and Culture from the Perspective of Islamic Religious Groups Rohman, Abdul; Mintarti, Mintarti; Asyik, Noor
Jurnal Theologia Vol. 34 No. 2 (2023)
Publisher : The Faculty of Ushuluddin and Humanities, Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/teo.2023.34.2.18157

Abstract

This research examines the community's offering rituals to honor gods, ancestral spirits, and guardian spirits of sacred places. This ritual caused controversy among Muslims because it contained elements of shirk. This research aims to seek a synthesis of this controversy. This research uses a qualitative descriptive method approach with an ethnographic type. Data collection was carried out through observation and interviews. Data analysis uses interactive methods. The research results show that offering rituals can be synthesized from a religious and cultural perspective with the following conditions: 1) offering rituals are positioned as cultural events, not as offerings as in religion; 2) the meaning of the offering ritual is thanksgiving which is consumed by the community, not left to be eaten by spirits or ancestral spirits because it would be wasteful; 3) the intention of the offering ritual is only for Allah alone and is not mixed or added with other names. As in religion, the intention of sacrifice is for Allah alone, but the object (sacrificial animal) is for humans.
OPTIMASI PERTUMBUHAN DAN HASIL PADI MELALUI SISTEM JAJAR LEGOWO DAN JARAK TANAM Rohman, Abdul; Dinar, Dinar; Ulfah, Indriana
Journal of Innovation and Research in Agriculture Vol. 3 No. 1 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jira.v3i1.825

Abstract

Penelitian ini bertujuan untuk menemukan sistem Jajar Legowo yang terbaik pada berbagai ruang tanam terhadap pertumbuhan dan hasil padi; menemukan sistem Jajar Legowo yang lebih baik bagi pertumbuhan dan hasil padi; dan mencari lahan tanam yang lebih baik untuk pertumbuhan dan hasil padi. Penelitian menggunakan rancangan Acak Kelompok Lengkap (RAK) dengan dua faktor meliputi dua jenis ruang tanam dan tiga jenis sistem Jajar Legowo. Setiap kombinasi perlakuan mempunyai tiga ulangan sehingga terdapat 18 petak percobaan. Penerapan sistem Jajar Legowo 2:1 pada jarak tanam 20 cm x 20 cm menghasilkan tinggi tanaman lebih tinggi; demikian pula jarak tanam 25 cm x 25 cm pada sistem Jajar Legowo 3:1 menghasilkan tinggi tanaman lebih tinggi. Penerapan sistem Jajar Legowo 4:1 mempunyai jumlah anakan dan malai per rumpun lebih banyak; sedangkan sistem Jajar Legowo 3:1 menghasilkan rata-rata berat gabah lebih tinggi yaitu 7,29 t/ha dibandingkan sistem Jajar Legowo lainnya.
Validation of Analytical Method LC MS/MS for Determination Isoniazid in Rats Serum Suhendi, Andi; Rohman, Abdul; Wahyono, Djoko; Nurrochmad, Arief; Manggo, Tasya Faradillah
Pharmacon: Jurnal Farmasi Indonesia Vol 20, No 2 (2023)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/pharmacon.v20i2.23293

Abstract

Determination of isoniazid concentration for therapeutic drug monitoring must produce valid values, so validation of the analytical method of LC-MS/MS needs to be carried out. This research aims to obtain valid method of LCMS/MS in order to determination isoniazid in rats serum. Sample preparation was carried out using the liquid-liquid extraction method using acetonitrile and methanol (2:1). The chromatography system was developed with a C18 column (ACQUITY UPLC® HSS T3 1.8 µm, 2.1 × 100 mm), the mobile phase was 70% acetonitrile with 0.1% formic acid (A), water with 0.1% formic acid (B), as well as methanol (C) with a flow rate of 0.3 mL/min, with gradient elution, detection in ESI+ mode with multiple reaction monitoring (MRM) at the transition 138 m/z → 121 m/z. The research results showed that the method was accurate with a % recovery of 96 - 113% and an RSD of 2.4 ± 0.9%. The precision value was obtained with an average RSD of 3.7 ± 2.4% for intra-day and 4.1 ± 2.3% for inter-day. Linearity showed good results with a correlation coefficient of 0.9956 in tests with 5 different concentrations. The LOQ and LOD values obtained from the linear regression equation were 0.1987 µg/mL and 0.0656 µg/mL respectively. The results showed that the LC-M/MS method was valid for determining isoniazid levels in rat serum
Addressing The Factors Causing Financial Statement Fraud: A Systematic Literature Review And Bibliometric Analysis Archanti, Amelia Rachma; Rohman, Abdul
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1501

Abstract

Fraud is often revealed through various media and employees are the ones who most often report it. Factors that influence fraud include pressure, opportunity, rationalisation and the ability to commit fraud. This study aims to determine the factors that cause financial statement fraud and find out how to overcome financial statement fraud. This research method uses a systematic literature review of 30 journals that have been selected from scopus, then analysed using VOSviewer_1.6.20 and explained descriptively. Financial statement fraud can be detected using the Beneish model, financial ratios, audit committees, and corporate indicators. The factors that cause it include pressure, opportunity, rationalisation and ability. Based on the data that has been collected, the solution to prevent financial statement fraud is a violation reporting system, honest and ethical corporate culture, good corporate governance, effective internal control and risk management systems, and data analysis and technology. The Beneish model is able to identify manipulator and non manipulator companies. Preventing fraud in banking requires the principle of knowing the customer and anti-money laundering. Anti-fraud strategy should be aligned with organisational strategy with accountability to the board and all employees. Some foreign studies also show ways of prevention such as the intensity of regulatory supervision and auditor sanctions. Future research suggestions are expected that future researchers can conduct research directly in a company and can use this article as additional information in conducting research related to financial statement fraud.
Compensation, Stress, And Retention: Crafting A Satisfied Workforce In Guarantee Companies Setiyawan, Indra Budi; Gustav Qhadafi, Muhammad Leonard; Hidayat, Syafira Kamilatul; Rohman, Abdul
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38831

Abstract

This study examines the effects of compensation and work-related stress on employee retention, with job satisfaction acting as a mediating factor within Indonesia's guarantee company sector. A quantitative approach was used, involving 216 permanent employees from guarantee companies who had been employed for at least one year. Data was gathered through an online survey using a 5-point Likert scale, and analysis was conducted with SMART PLS. The findings reveal that compensation has a positive impact on job satisfaction, while work stress negatively affects it. Additionally, job satisfaction significantly boosts employee retention. Interestingly, the direct influence of compensation and work stress on employee retention was not statistically significant. However, job satisfaction strongly mediates the relationship between compensation and employee retention (suggesting a positive mediation) as well as the relationship between work stress and employee retention (indicating a negative mediation). These results provide valuable insights into the factors affecting employee retention in the guarantee industry and offer practical suggestions for organizations aiming to improve their retention strategies. This research uniquely integrates compensation, work stress, job satisfaction, and employee retention into one framework, particularly within the less-explored context of the guarantee sector
Comparison of Machine Learning Techniques in the Classification of Parkinson’s Desease Sufferers Khotiah, Titik; Abdillah, David Fahmi; K, Ilham Basri; Arianto, Fery; Rohman, Abdul
Journal of Computer Networks, Architecture and High Performance Computing Vol. 5 No. 1 (2023): Article Research Volume 5 Issue 1, January 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v5i1.2035

Abstract

Parkinson's disease is a progressive and relatively common neurodegenerative  disorder in the central nervous system where sufferers can have difficulty moving. This disease has a high mortality rate in the world of around 9.3 million in 2021. Meanwhile, in Indonesia, it is estimated that as many as 12,980 people die every year due to Parkinson's cases. This increase in cases of death is due to the lack of information about the initial symptoms and dangers of the disease, besides it is important to know how to prevent it early.  Early detection of Parkinson's disease can prevent symptoms of a certain age thereby increasing life expectancy. The existence of a computer-based system for diagnosing Parkinson's disease is called a classification system where the system applies the Machine Learning method. This study aims to compare the performance of algorithms in the classification system of people with computer diseases. In this study, it used methods in  Machine Learning such as K-NN, Multi Layer Percepteron (MLP), Linear Regression and Support Vector Machine (SVM).  The data set in this study was obtained using the Weka application.  The dataset used was Parkinson's Disease data  totaling 195 rows of data taken from the UCI Machine Learning Repository Datasets.  The results  of the experiment based on the four algorithms showed that  the poor performance was the Multi Layer Percepteron approach  to regression data with an RSME value of 0.459.  Meanwhile, the k-Neural Network Algorithm  is a good classification technique forParkinson's problem with an RMSE value of 0.1895.
Penyalahgunaan Aset: Perspektif Crowe Horwath’s Fraud Pentagon Dan Religiusitas Maulidha, Annisa Salma; Rohman, Abdul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2003

Abstract

Objek dari penelitian ini adalah untuk mengevaluasi pengaruh adanya tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan religiusitas terhadap penyalahgunaan atas aset. Populasi penelitian ini adalah pegawai pada sebuah lembaga pemerintahan di Indonesia di luar jajaran kementerian sebanyak 302 orang dengan sampel penelitian sebanyak 242 responden. Metode pemilihan sampel menerapkan teknik sampling acak sederhana atau simple random sampling. Metode pengumpulan data dengan memanfaatkan kuesioner melalui google form. Penelitian ini menerapkan metode Structural Equation Modelling Partial Least Square (SEM-PLS) dalam menganalisis data. Kesimpulan dari penelitian ini bahwa variabel tekanan dan rasionalisasi memiliki pengaruh secara positif dan signifikan terhadap penyalahgunaan atas aset. Efek moderasi religiusitas mampu memperlemah pengaruh variabel rasionalisasi terhadap penyalahgunaan atas aset. Variabel peluang, kapabilitas, arogansi dan religiusitas tidak signifikan memengaruhi penyalahgunaan atas aset. Efek moderasi religiusitas tidak mampu memperlemah pengaruh variabel tekanan, peluang, kapabilitas dan arogansi terhadap penyalahgunaan atas aset. Penelitian ini berkontribusi terhadap pemerintah dalam merumuskan kebijakan yang bertujuan untuk mengurangi perilaku fraud khususnya penyalahgunaan atas aset. Temuan dari penelitian ini juga dapat menjadi pedoman sebagai alat evaluasi pada upaya meningkatkan pencegahan fraud di tempat kerja. Dan dapat menjadi pedoman dalam menyusun sistem pengendalian internal khususnya bagi lembaga pemerintahan di Indonesia di luar jajaran kementerian pada penelitian ini.
Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Tunneling : concentration ownership, dividend policy, ownership structure, managerial, tunneling Rahmawati, Wahidah; Rohman, Abdul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2275

Abstract

Concentrated ownership structure of a company leads to the ability majority shareholders to control the company which can be used to take opportunistic actions. This study to examine the effect of ownership strucuture proxied by managerial ownership, institusional ownership, foreign ownership, public ownership and another variables, dividend policy as well as listed on the Indonesia Stock Exchange in 2020-2022. Tunneling is the transfer of resources out of the company for the interests of controlling shareholders. this type of research is classified as quantitative and uses secondary data from www.idx.co.id. The number of samples is generated by purposive sampling. Sampling of 36 companies according to the criteris multiplied by 3 years of company period making. Logistic regression is the hypothesis test used in this study. The result of this study indicate that managerial ownership has a positive effect on tunneling, while institusional ownership, foreign ownership, public ownership, and dividend policy don not affcet tunneling.
Co-Authors -, Sutriyanto Abdillah, David Fahmi Abdul Ghofar Abdul Majid Abdul Rahman Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Ade Pratama Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Muhammad Robbani Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum ALMonawer, Faisal Hamad Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Amin Ana Mufarida, Nely Ana Tsalitsatun Ni'mah Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andrianto, Usman Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Anwar Hartanto, Mastu Any Guntarti Arbain Arbain, Arbain Archanti, Amelia Rachma Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Audi, Moch. Julian Rizqy Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budiharto - Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Chairul Anam, Chairul Chandrawati, Titi Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Da’i, Mohamad Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Dewi, Suryani Kurnia Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dzul Rachman, Dzul Edi Kurniawan Edi Mulyadi Edi Pramono Efriandy, Iwan Eko Andy Purnomo Eko, Rochmad Ela Suryani Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Ermadiani, Ermadiani Erni Wijayanti, Erni Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Fatma, Diniyatul Fatmawati, Fastri Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Gustav Qhadafi, Muhammad Leonard Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hazyimara, Karunia Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heru Sasongko hia, Meriani Hidayat, Syafira Kamilatul Hiping, Maria Goretti Adella Kornelia Yulianti Huda, Ulul I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Ilma, Alfadlilah Ilmi, Wafi Bahrul Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Isda, Raiyyan Rahmi Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khoirul Muhtadin Khotiah, Titik Kosjoko Kosjoko Kurnia M, Fakhruddin Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumaningrum, Permata Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati MMSI Irfan ,S. Kom Moh. Isom Mudin Moh. Yardho Mohamad Ali Mohammad Muslih Moza Dela Fudika, Moza Dela Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muntohir, M. Muslih, M. Kholid Musmuallim Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nareswari, Ardhia Devitha Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurfitria Ningsih Nurhasanah Nurhasanah Nurlaela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oruw, Arikus Palahudin Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Pranowo, Widhi Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Wahidah RAMADHAN, NURMAN Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Saifullah, Ahmad Sanjaya, Ucta Pradema Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Sartika, Ela Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setiyawan, Indra Budi Setyaningsih, Widiastuti Shahrel Ahmad SA Sharon Eunike Lario, Claresta Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Soleha, Renita Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Mujiyono Sri Rahayu, Ninik Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Subagus Wahyuono Subhan Sudibyo Martono Sudjatmiko, Aliem Sufiati Bintanah Sugeng Riyanto Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Tri Hastono Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Tri Lestari Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Utik Bidayati, Utik Vendra, Chiesa Krisnaya Verina, Dhea Chandra Wahib, Moh Faris Nur Wahyudi Wahyudi Wahyudin Wahyudin Wana, Desty wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zarkasyi , Amal Fathullah Zubaydah, Wa Ode Sitti Zulaiha, Eni