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All Journal EL-MUHASABA Jurnal KALAM Analisis: Jurnal Studi Keislaman Teosofi: Jurnal Tasawuf dan Pemikiran Islam El Dinar Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of the Indonesian Tropical Animal Agriculture Jurnal Ijtimaiyya Bina Al-Ummah EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir JABE (Journal of Accounting and Business Education) PROtek : Jurnal Ilmiah Teknik Elektro KOMUNIKA Animal Production : Indonesian Journal of Animal Production Management and Economics Journal (MEC-J) JURNAL ILMIAH PETERNAKAN TERPADU Owner : Riset dan Jurnal Akuntansi Ta`Limuna : Jurnal Pendidikan Islam Jurnal Bimbingan Konseling Jurnal Ilmu Dakwah Jurnal Riset Akuntansi Aksioma Turast: Jurnal Penelitian dan Pengabdian Prosiding Seminar Nasional Teknik Mesin Journal of Islamic Accounting and Finance Research Studi Akuntansi dan Keuangan Indonesia (SAKI) International Journal of Environmental, Sustainability, and Social Science International Journal of English and Applied Linguistics (IJEAL) Interdisciplinary Social Studies Jurnal Pengabdian Kepada Masyarakat Bulletin of Science Education LENTERAL: Learning and Teaching Journal Share: Jurnal Ekonomi dan Keuangan Islam Journal Of Human And Education (JAHE) Akademika : Jurnal Pemikiran Islam Jurnal Masyarakat Madani Indonesia ANGON: Journal of Animal Science and Technology Jurnal Kedokteran Hewan Enrichment: Journal of Multidisciplinary Research and Development Wahana Bina Pemerintahan Blantika : Multidisciplinary Journal Dedikasi : Jurnal Pengabdian Lentera EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM Jurnal Studi Islam dan Sosial Jurnal Pengabdian Kepada Masyarakat Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir
Rosidi Rosidi
Doctorate Program, Faculty of Animal Science, Gadjah Mada University, Jl. Fauna 3, Bulaksumur Yogyakarta 55281
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 1 
MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN MARIADI, YUSLI; SUTRISNO, SUTRISNO; ROSIDI, ROSIDI
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.261 KB) | DOI: 10.18860/em.v3i2.2341

Abstract

The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for the capitalization of RD costs. Based on a sample of manufacturing companies of Indonesia Stock Exchange from 2009 to 2011, this study examines whether companies’ decisions to capitalize RD costs are affected by earnings-management motivations such as earnings smoothing and to avoid violating debt-covenant. In addition, this study aims to show that the capitalization of RD costs affects the level of firms’ earnings-management. Using a Tobit regression model to test the first and second hypotheses and linear regression model to test third hypotheses, the results show that the companies do capitalize the RD costs for earnings-smoothing and reducing the risk of violating debt-covenants purposes. In addition, the results show that the capitalization of RD cost affects the level of firms’ earnings-management and it is a part of earnings management.
FAKTOR INDIVIDU DAN FAKTOR SITUASIONAL : DETERMINAN PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK Adriana, Padma; Rosidi, Rosidi; Baridwan, Zaki
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.761 KB) | DOI: 10.18860/em.v4i2.2456

Abstract

Abstract The purpose of this study is to examine the determinant of tax practitioners ethical decision making behaviour. The factors that were examined in this study were individual factors; PRESOR, Machiavellian, and situational factors; risk preference, importance of tax to practice, exposure to current tax practice, closeness of client relationship. This study used survey method in gathering the data. Population of this study were tax practitioners joined in IKPI (Ikatan Konsultan Pajak Indonesia) in Jawa Timur, Indonesia. A total of 38 samples were processed using Logistic Regression. The model of this study explained 45% determinants of tax practitioners ethical decision making. The results of this study showed that PRESOR and Machiavellian as individual factors affects tax practitioners ethical decision making. Situational factors in this study, which were risk preference, importance of tax to practice, exposure to current tax practice, closeness of client relationship was proven not to have a significant effect to ethical decision making. Keywords:  Ethical Decision Making, Individual Factors, PRESOR, Machiavellian, Situational Factors.  Abstrak Studi ini bertujuan untuk menguji determinan pengambilan keputusan etis konsultan pajak. Faktor-faktor yang diteliti pada studi ini adalah faktor individu, yaitu PRESOR dan Machiavellian, dan faktor situasional, yaitu preferensi risiko, dominasi profesional, kekinian informasi, dan hubungan profesional. Studi ini menggunakan metode survei dalam pengambilan data. Populasi yang digunakan adalah konsultan pajak yang terdaftar di Ikatan Konsultan Pajak Indonesia (IKPI) Jawa Timur. Sebanyak 38 sampel yang dapat diolah dengan menggunakan regresi logistik dan hasilnya adalah model studi dapat menjelaskan 45% determinan pengambilan keputusan etis konsultan pajak. Hasil studi ini menunjukkan bahwa faktor individu yaitu PRESOR dan Machiavellian memberikan pengaruh signifikan terhadap pengambilan keputusan etis konsultan pajak, sedangkan faktor situasional yaitu preferensi risiko, dominasi profesional, kekinian informasi, dan hubungan profesional tidak berpengaruh secara signifikan terhadap pengambilan keputusan etis.   Kata kunci: Pengambilan Keputusan Etis, Faktor Individu, PRESOR, Machiavellian, Faktor Situasional.
Financing to Deposit Ratio dan Non-Performing Financing: Peran Islamic Corporate Governance Rosidi, Rosidi; Putri, Intan Lifinda Ayuning; Nugraha, Rizky Aditya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24638

Abstract

Purpose: This research aims to analyze the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of financing to deposit ratio (FDR) on the level of non-performing financing (NPF) of Islamic banks in Indonesia. Method: This research uses panel data from 7 Islamic banks in Indonesia during the 2016-2021 period. Samples were taken using judgment sampling techniques. The analytical method used is panel regression with a fixed effect model and uses SPSS software. Results: The research results show that there is no evidence that the financing to deposit ratio has a negative and significant effect on ICG. On the other hand, ICG has a negative and significant effect on NPF, and the financing to deposit ratio also does not have a positive and significant effect on NPF. Apart from that, the research results also show that ICG is not proven to mediate the negative influence of financing to deposit ratio on NPF. On the other hand, the moderating effect of ICG on the relationship between FDR and NPF is proven to have an impact. FDR has a significant influence on NPF. Implications: The implication of this study is that Islamic banks in Indonesia need to improve ICG practices as an internal control mechanism to reduce the risk of non-performing financing and improve financial performance. Novelty: This research uses two models of the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of the Financing to Deposit Ratio (FDR) variable on Non-Performing Financing (NPF).
Co-Authors A.A. Ketut Agung Cahyawan W Abdurrachman, Ahmad Fauzi Achdiar Redy Setiawan Afifah, Hasna Nur Agustinus Hantoro Djoko Rahardjo Aji Dedi Mulawarman Al-Akiti, Muhammad Ayman Ali Djamhuri Annisa Hidayati, Annisa Anwar Sutoyo Arifin, Adhyasta Izhar Resvara Arifin, Gilang Sakti Azizah, Hanan Fathinah Nur Bambang Purnomosidhi Bambang Subroto Bondan S., Yohanes P. Cahyanto, Ardian Dwi Diana Ambarwati Djuni Farhan Dwiyanjono, Naufal Abyan Edy Purwanto Elly Tugiyanti Endang Lestari Endang Mardiati Faiz, Achmad Zaky Fauzi, Andri Ahmad Fibriyani Nur Khairin Fiqih Amalia Fitri Yanti Gandhi, Aryo Ghifari, Raihan Hamzah, Mochamad hendrawati, wiwik Hidayat, Nu'man Hidayat, Nu'man - Hidayat, Nu’man Hiola, Yustina Hutagalung, Marlina Irene Ibnu Hari Sulistyawan Ibnu Harisulistyawan, Ibnu Imam Suswoyo Iman Waskito Indah Susilowati Intan Lifinda Ayuning Putri Irwan Setiadi Ismaya Ismaya Ismoyowati Iwan Triyuwono Khalis, Yusuf Ryandi Krisno Septyan Kurniawan, Areza Kusuma, Selfia Anggraini Lilik Purwanti Lubis, Canra Lusfina, Lusfina Made Sudarma MEGAWATI, Fatmamia Putri Misbahul Munir Mubasit Mubasit, Mubasit Mukmin, Hasan Musyafak, Najahan Nasuha, Ahmad Failasuf Nopryana, Rahmah Dwi Nugroho, Aras Prasetyo Nugroho, Farid Arif Adi Nur Mawarti, Nur Padma Adriana Pangestu, Avin Prahardhini, Dwi Prasetiyo, Oki Purba, Jamian Rabbani, Azhar Rahayu Indriasari Rahayu, Mintarsih Puji Ria Anisatus Sholihah Risna Rogamelia Safitri, Nurdina Rhamdania Samin Samin Saputra, Rangga Okta Saputro, Risky Styo Sasongko Budisusetyo SEPTY ANGGRAINY, SEPTY Sidiq Ruswanto Sigit Mugiyono Solimun, Solimun Sri Ilham Nasution Sri Murniasih Sugeng Mulyono Sukirno Sukirno Sulistianingtyas, Veronica Sultoni, Agus Sumar, Sumar Suslina Sutrisno, Sutrisno Syaiful Iqbal T Yuwanta T. Yuwanta Tambunan, Marlina T. E Taryo, Taryo Tojibussabirin, Muhammad Umi Aisyah, Umi Umi Muawanah Varyda, Vateen Nayla Nurul Warna, Hindalah Widiyanto, Guntur Widyastuti, Aditya Windratama, Fakhar Abdillah Wulandari, Dian Sulistyorini Yohanis Rura Yudi Iskandar, Yudi Yulianti, Vista YUSLI MARIADI Yuwono, Iskandar Zaki Baridwan