Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Akuntansi Peradaban El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dimas Emha Amir Fikri Anas
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH ROTASI AUDIT DAN LEVERAGE TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dimas Emha Amir Fikri Anas; Sutrisno T; Aulia Fuad Rahman
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5155

Abstract

ABSTRAKPenelitian ini menguji mengenai pengaruh rotasi audit dan leverage terhadap kualitas audit dengan ukuran perusahaan sebagai variabel moderasi. Kualitas audit dikukur dengan pendekatan kualitas laba menggunakan diskresioner akrual dengan model Jones Modifikasi. Pengambilan sampel penelitian ditetapkan dengan teknik purposive random sampling dan menghasilkan jumlah sampel sebanyak 225 buah.Hasil penelitian menyimpulkan bahwa rotasi audit berpengaruh positif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh rotasi audit terhadap kualitas audit. Leverage berpengaruh negatif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh leverage terhadap kualitas audit.Kata Kunci:  Kualitas audit, Rotasi Audit, Leverage, Ukuran Perusahaan. ABSTRACTThis study examined the effect of audit rotation and leverage on audit quality to the size of the company as a moderating variable. Audit quality is measured with earnings quality approach using discretionary accruals with Jones model modification. Sample was determined by purposive random sampling technique and produce a total sample of 225 pieces. The study concluded that audit rotation positive effect on audit quality and the size of the company is not a variable that amplified the effect of the audit rotation to audit quality. Leverage negatively affect audit quality and the size of the company is not a variable that strengthen the leverage effect on audit quality.Key Words: Audit Quality, Audit Rotatio, Leverage, Company Size
PARTISIPASI MEMBENTUK HUBUNGAN ANTARA ASPEK AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA Dimas Emha Amir Fikri Anas; Supami Wahyu Setiyowati
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26833

Abstract

Pengelolaan dana desa disebut berkualitas apabila memenuhi aspek transparan, dan akuntabel. Penelitian ini bertujuan melihat pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana desa, yang menggunakan data primer, dengan sampel sebanyak 54 responden.  Teknik analisis data menggunakan PLS yang menguji pengaruh variabel Akuntabilitas dan transparansi pada pengeloaan dana desa dimoderasi partisipasi masyarakat. Hasil penelitian menunjukkan bahwa Akuntabilitas berpengaruh terhadap pengelolaan dana desa. Transparansi berpengaruh terhadap dana dana desa. Akuntabilitas berpengaruh terhadap pengeloalaan dana desa dimoderasi partisipasi masyarakat. Trasparansi berperpengaruh terhadap pengelolaan dana desa tidak dimoderasi partisipasi masyarakat. Penelitian ini berimplikasi kepada para pengelola dana desa di Kecamatan Ngabang Kabupaten Landak Provinsi Kalimantan Barat untuk dapat menghasilkan laporan keuangan yang transparan dan akuntabel serta berkinerja baik. Bagi masyarakat akan dapat digunakan sebagai media pengawasan dari pelaksanaan pemerintah desa setempat.Kata kunci: akuntabilitas, transparansi, partisipasi, pengelolaan dana desa The managements of villages funds is considered to be qualified whether fulfilling transparent and accountable aspects. This study aims to see the effect of accountability and transparency on the management of village funds that uses primary data, with a sample of 54 respondents. The data analysis technique used PLS which tested the influence of the accountability and transparency variables on the management of village funds moderated by community participation. The results showed that accountability had an effect in the management of village funds. Transparency affects village funds. Accountability affects the management of village funds moderated by community participation. Transparency affects the management of village funds not moderated by community participation. This research’s implication is for village fund managers in Ngabang sub-district, Landak district, West Kalimantan Province, to be able to provide transparent and accountable financial reporting and perform it well. For the community, it can be used as a monitoring tool for the implementation of the local village government.Keywords: accountability, transparency, participation, village fund management.
Determinan Nilai Perusahaan Dimediasi Kinerja Keuangan (studi kasus perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022) Fernanda, Dea Afria Fernanda; Supami Wahyu Setiyowati; Dimas Emha Amir Fikri Anas
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

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

Abstract

Penelitian ini ditujukan untuk mengetahui pengaruh intellectual capital dan ukuran perusahaan pada nilai perusahaan, perbankan yang terdaftar sektor perbankan Bursa Efek Indonesia periode 2018-2022, dengan kinerja keuangan sebagai variabel intervening. Sampel yang dipilih menggunakan metode purposive sampling lalu diolah melalui analisis Partial Least Squares (PLS). Penelitian ini menemukan bahwa: intellectual capital mempunyai dampak positif yang signifikan terhadap kinerja keuangan, modal intelektual juga mempunyai dampak positif yang signifikan terhadap nilai perusahaan; Ukuran perusahaan mempunyai pengaruh yang signifikan terhadap kinerja keuangan; kinerja keuangan mempunyai pengaruh positif signifikan terhadap nilai perusahaan; intellectual capital mempunyai pengaruh yang besar terhadap nilai perusahaan, dan dampak tersebut dapat disesuaikan dengan menggunakan kinerja keuangan sebagai variabel intervening, dan dampak ukuran perusahaan terhadap nilai perusahaan tidak bergantung pada kinerja keuangan sebagai variabel intervening.   This study aims to determine the effect of intellectual capital and company size on firm value, banks listed in the Indonesia Stock Exchange banking sector for the period 2018-2022, with financial performance as an intervening variable. The sample was selected using purposive sampling method and then processed through Partial Least Squares (PLS) analysis. This study found that: intellectual capital has a significant positive impact on financial performance, intellectual capital also has a significant positive impact on firm value; firm size has a significant effect on financial performance; financial performance has a significant positive effect on firm value; intellectual capital has a large effect on firm value, and this impact can be adjusted by using financial performance as an intervening variable, and the impact of firm size on firm value does not depend on financial performance as an intervening variable.
Pengaruh DPK, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan dengan NPF Sebagai Variabel Moderasi Pada Bank Umum Syariah Galuh Andini Novarina; Dimas Emha Amir Fikri Anas; Mochamad Fariz Irianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.9688

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Mudharabah Financing, Musyarakah, Murabahah, and Ijarah on the financial performance of Indonesian Islamic banks, using Non-Performing Financing (NPF) as a moderating variable. This study employs a quantitative approach using secondary data obtained from the fourth-quarter financial reports of Indonesian Islamic banks for the period 2021–2023. The sampling technique used is purposive sampling, and the data is analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that Musyarakah and Murabahah financing influence financial performance measured by Return on Assets (ROA), while TFD, Mudharabah, Ijarah, and NPF do not influence financial performance measured by Return on Assets (ROA). However, NPF can moderate the relationship between DPK, Musyarakah, and Murabahah financing and financial performance, but does not moderate Mudhrabah and Ijarah financing. This study highlights the importance of managing credit risk in enhancing the effectiveness of financing schemes in Islamic banking. This study also confirms that not all types of Islamic financing contracts contribute equally to financial performance, and their impact may depend on the bank's ability to prevent financing risks through effective NPF control. This study contributes to the understanding of how certain financing mechanisms, when moderated by credit risk indicators, can affect the profitability and financial sustainability of Islamic banks in Indonesia. This study suggests that Islamic banks should strengthen their risk management frameworks, particularly in monitoring NPF, and focus on optimizing Musyarakah and Murabahah financing to improve financial outcomes.
Pengaruh DPK, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan dengan NPF Sebagai Variabel Moderasi Pada Bank Umum Syariah Galuh Andini Novarina; Dimas Emha Amir Fikri Anas; Mochamad Fariz Irianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.9688

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Mudharabah Financing, Musyarakah, Murabahah, and Ijarah on the financial performance of Indonesian Islamic banks, using Non-Performing Financing (NPF) as a moderating variable. This study employs a quantitative approach using secondary data obtained from the fourth-quarter financial reports of Indonesian Islamic banks for the period 2021–2023. The sampling technique used is purposive sampling, and the data is analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that Musyarakah and Murabahah financing influence financial performance measured by Return on Assets (ROA), while TFD, Mudharabah, Ijarah, and NPF do not influence financial performance measured by Return on Assets (ROA). However, NPF can moderate the relationship between DPK, Musyarakah, and Murabahah financing and financial performance, but does not moderate Mudhrabah and Ijarah financing. This study highlights the importance of managing credit risk in enhancing the effectiveness of financing schemes in Islamic banking. This study also confirms that not all types of Islamic financing contracts contribute equally to financial performance, and their impact may depend on the bank's ability to prevent financing risks through effective NPF control. This study contributes to the understanding of how certain financing mechanisms, when moderated by credit risk indicators, can affect the profitability and financial sustainability of Islamic banks in Indonesia. This study suggests that Islamic banks should strengthen their risk management frameworks, particularly in monitoring NPF, and focus on optimizing Musyarakah and Murabahah financing to improve financial outcomes.
Co-Authors Aulia Fuad Rahman Fernanda, Dea Afria Fernanda Galuh Andini Novarina Mochamad Fariz Irianto Setiyowati, Supami Wahyu Sutrisno T