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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Psikohumaniora: Jurnal Penelitian Psikologi International Journal of Islamic Economics and Finance (IJIEF) Ihtifaz: Journal of Islamic Economics, Finance, and Banking EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) ABIS: Accounting and Business Information Systems Journal
Mahfud Sholihin
Department Of Accounting, Faculty Of Economics And Business, Universitas Gadjah Mada
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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BAGAIMANA MENGURANGI BIAS KEMURAHAN HATI DALAM PENILAIAN KINERJA SUBJEKTIF? SEBUAH PENDEKATAN EKSPERIMEN Handojono, Monika; Sholihin, Mahfud
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 1
Publisher : UI Scholars Hub

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Abstract

The literature shows that leniency has negative impact on employee performance and firm productivity. However, there has been limited empirical research of how to mitigate the bias. This study examines if leniency is mitigateable by availability of subjective evaluation criteria and group rater. Using experimental method with sixty-nine undergraduate students as subjects, we find that process within group is effective to reduce individual subjective rating, even when there was no subjective criteria. However, we find group rating does not have effect on rating accuracy. Additionally, consistent with general assumption of leniency, we find that inflated rating is affected by altruistic traits of raters. With the inherent limitations associated with experimental method, our finding suggests that, in order to have subjective rating accurately, firm should promote sound rating process by defining more relevant criteria to complement the evaluation process.
PENGARUH FAKTOR-FAKTOR KONTEKSTUAL TERHADAP PERSEPSIAN PENYERAPAN ANGGARAN TERKAIT PENGADAAN BARANG/JASA Juliani, Dian; Sholihin, Mahfud
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of contextual factors such as knowledge of regulatory, management commitment, and environmental bureaucracy on budget absorption related to the procurement of goods/services. Institutional theory and expectancy theory are used to explain the phenomenon of budget absorption related to the procurement of goods/services. This study uses mixed method with sequential explanatory design. The samples in this study were employees who had a certificate of the procurement of goods/services at 152 SKPD in the area of D. I. Yogyakarta. The results of quantitative analysis in this study showed that knowledge of regulatory, management commitment, and environmental bureaucracy have positive effect on the budget absorption related to the procurement of goods/services. The results of the qualitative analysis also support the quantitative results based on interviews conducted in the selected respondents. The major contribution of this study is to provide an understanding of the factors that influence the absorption related to the procurement of good/services, so it can be used to formulate policies and improvements in the procurement of goods/services.
Code of Ethics, Clawback Incentive Schemes, and Personal Value to Mitigate Earnings Management Intention Erlinda Nur Khasanah; Mahfud Sholihin
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.5 KB) | DOI: 10.18196/jai.2102145

Abstract

Research aims: This study aimed to examine the role of a code of ethics and clawback incentive schemes to mitigate earnings management intention. This study also examined the effect of personal value on the relationship between the code of ethics and incentive schemes with earnings management intention.Design/Methodology/Approach: The research method used in this study was an experimental approach with a factorial design of 2x3 between-subjects. The subjects were 83 students from the undergraduate and postgraduate of Accounting Program from a public university in Yogyakarta, Indonesia. To test the hypotheses, two-way ANOVA was used.Research findings: This study discovered that the code of ethics was able to mitigate earnings management intention. However, it should be completed by clear and strict sanctions for ethical violations. The results, however, showed that there were no significant different effects between clawback and bonus-only incentive schemes on earnings management intention. Additionally, this study provided empirical evidence that personal value did not moderate the relationship between the code of ethics and incentive schemes on earnings management intention.Theoretical contribution/Originality: This study showed the causality relationship between the code of ethics and incentive scheme with earnings management intention through the use of experimental methods.Practitioner/Policy implication: This study has important implications for company management in designing and implementing a code of ethics effectively, namely the company should provide sanctions for those who violate the code of ethics.Research limitation/Implication: First, this study only examined earnings management in the form of real earnings management as the operating decisions. Second, most of the data collection was carried out after class, causing participants to lack concentration as they were tired of the lessons in class.Keywords: Earnings Management Intention, Code of Ethics, Clawback Incentive Schemes, Personal Value
The Efficiency of Indonesian Islamic Rural Banks: A Stochastic Frontier Analysis Dian Agustina; Mahfud Sholihin; Annisa Fithria
International Journal of Islamic Economics and Finance (IJIEF) Vol 1, No 2 (2019): IJIEF Vol 1 (2), January 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.755 KB) | DOI: 10.18196/ijief.1212

Abstract

Banking plays an important role in economy acting as an intermediation institution and funding sources for business. When a bank is inefficient in the use of cost, there will be improperly used input, hindering the bank to realize its roles, functions, and objectives. Therefore, analysis of bank efficiency is strongly required. This study aims to measure and analyze the technical efficiency of Indonesian Islamic rural banks by using balanced panel data of Indonesian Islamic rural banksfromquartile I 2011 to quartile IV 2016. The sample includes 58 Islamic rural banks with total 1,392 observations. By using stochastic frontier analysis,the result shows that the average technical efficiency of IndonesianIslamic rural banksreached 86 percent and there are still 14 percent that can be optimized. Overall, the average efficiency of Indonesian Islamic rural banksincreases over the research period. In addition, this study also finds that big banks are more efficient than small banks.
Does Extended Autonomy of Public Service Agency Lead to A Better Performance? A Case of Indonesian Community Health Centers Laura Catherine Rawung; Mahfud Sholihin
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.028 KB) | DOI: 10.24815/jdab.v4i2.8082

Abstract

The aims of this study were: (1) to evaluate the performance of community health centers (Puskesmas) that implement PPK BLUD (Pola Pengelolaan Keuangan Badan Layanan Umum Daerah, a specific type of Financial Management of Local Public Service Agency); (2) to explore the factors affecting the performance of Puskesmas in implementing PPK BLUD; and (3) and to find out, if any, the benefits of the implementation of PPK BLUD. This study was conducted at seven Puskesmas that have implemented PPK BLUD in Balikpapan City, East Kalimantan, Indonesia. Performance in this study was evaluated using three aspects: financial aspects, service aspects, and overall benefits for the society. Design of the evaluation refered to Permendagri 61/2007 and Perdirjen Perbendaharaan Kementerian Keuangan No.PER-54/NT/2013, with several adjustments. Documents analysis and interviews were conducted to answer the research questions. The result showed an increase performance of Puskesmas after two and a half years implementation of PPK BLUD. The average performance of financial aspect was lower than the other two aspects. Puskesmas which have implemented PPK BLUD have better performance than the non-BLUDs Puskesmas. Factors that affected the performance of Puskesmas in implementing PPK BLUD were human resources, infrastructures, as well as support from health department, local government and the legislative board. Implementation of PPK BLUD allows Puskesmas to increase their revenue by improving their services, efficiency, and effectiveness.
Pengungkapan Keadilan Sosial: Studi pada Bank Syariah di Indonesia Eka Fitriafri Hanum; Mahfud Sholihin
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.751 KB) | DOI: 10.24815/jdab.v6i1.10851

Abstract

ABSTRACTThis research aims to analyze the level of social justice disclosure by Islamic banks in Indonesia. The samples of this research consist of 11 Islamic banks and the data is gathered from their financial reports. A content analysis approach is used to assess the 6 themes of social justice disclosure (adherence to sharia, funding for social projects, schemes and financial inclusion of the poor and disadvantaged group, contribution for society, social function of baitul mal, and qard hasan) in the annual reports. The analysis reveals that overall, the level of social justice disclosure by the Islamic bank increased from 2014 to 2016. The theme of contribution for society has the highest level of disclosure i.e.73.46%, whereas the theme of qard hasan has the lowest level of disclosure namely, 0.18%. On the other hand, there are 4 banks that have above average level of social justice disclosure with average value of 148 sentences of disclosure. Therefore, this study finds that Indonesian Islamic banks are less able to explain their role on poverty alleviation or improving social justice in society.  ABSTRAKPenelitian ini bertujuan untuk menganalisis tingkat pengungkapan keadilan sosial oleh bank syariah di Indonesia. Sampel penelitian ini terdiri dari 11 bank syariah dan data dikumpulkan dari laporan keuangan. Pendekatan analisis isi digunakan untuk menilai 6 tema pengungkapan keadilan sosial (kepatuhan terhadap syariah, pendanaan untuk proyek sosial, skema dan inklusi keuangan masyarakat miskin dan kurang beruntung, kontribusi bagi masyarakat, fungsi sosial baitul mal, dan qard hasan) di laporan tahunan. Analisis mengungkapkan bahwa secara keseluruhan, tingkat pengungkapan keadilan sosial oleh bank syariah meningkat dari 2014 hingga 2016. Tema kontribusi untuk masyarakat memiliki tingkat pengungkapan tertinggi, yaitu 73,46%, sedangkan tema qard hasan memiliki tingkat terendah. pengungkapan yaitu, 0,18%. Di sisi lain, ada 4 bank yang memiliki tingkat pengungkapan keadilan sosial di atas rata-rata dengan nilai rata-rata 148 kalimat pengungkapan. Oleh karena itu, penelitian ini menemukan bahwa bank syariah di Indonesia kurang mampu menjelaskan peran mereka dalam pengentasan kemiskinan atau meningkatkan keadilan sosial di masyarakat.
Halal Tourism: A Systematic Literature Review Azidni Rofiqo Zidni; Mahfud Sholihin; Syafiq Mahmadah Hanafi; Asadillah Irsyad Maulana
Ihtifaz: Journal of Islamic Economics, Finance, and Banking Vol. 5 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijiefb.v5i1.6490

Abstract

Purpose: This study aims to analyze the article has been the most influential; underlying references that influenced; and the main subjects and issues related to halal tourism. Methodology: The Systematic Literature Review (SLR) method is used in collecting and analyzing a set of articles that are considered to be related to the topic of the study. While for data analysis, bibliometry, Scopus analyzer and VOSviewer are used. The keywords 'Halal Tourism' and 'Islamic Tourism' using this study. A total of 64 selected articles were obtained during the search and filtering process. Findings: The findings of the study reviewed from the development of research trends show that research on the halal tourism or Islamic tourism between 2001 and 2020 tends to be volatile. There is 1 type of journal from a total of 35 journals, namely Journal of Islamic Marketing that produces the highest number of articles among other journals. Hamira Zamani-Farhani's research became more widely cited research in halal tourism research. Mohamed Buttor is a prdouctive writer who influences halal tourism research. The main topics and trends in the discussion of halal tourism are divided into tird topics. Firstly, 45% of them are related to tourism concept. Secondly, 16% discuss tourism industry. Third, 55% concern tourism management.  
Mauquf’alaih as a waqf accountability center (prophetic social approach) Siti Nur Ngaini; Mahfud Sholihin
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.16070

Abstract

Purpose - This study aims to explore Kuntowijoyo's prophetic social thinking to make mauquf ‘alaih the main focus of waqf accountability.Method - This research is a conceptual paper that attempts to construct the concept of waqf accountability in a prophetic social approach.Result - The author's opinion emphasizes the rights of the mauquf ‘alaih by highlighting how the accountability role of waqf needs to shift emphasis from serving stakeholders hierarchically to being re-engineered towards beneficiaries (mauquf ‘alaih). This requires a reconceptualization of the meaning of waqf, which must be seen as part of a wider effort to achieve social justice and the welfare of the ummah. In this case, the prophetic social value is considered as the conceptual framework.Implication - Theoretically and contextually prophetic social principles are able to give birth to a reorientation of waqf accountability towards deeper humanist and emancipatory realizations, as well as more holistic and religious accountability practices.Originality - This research is the first study that used prophetic sosial approach in waqf accountability.
Do Performance Measurement Systems and Ethical Leadership Style Affect Sustainable Investment Decisions? An Experimental Evidence Praningtyas, Elisabeth Ria Viana; Sholihin, Mahfud
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.741

Abstract

Management accounting is expected to be one of the significant tools to tackle environmental and sustainability issues. This study aims to fill the gap in the empirical results about the effect of performance measurement systems that include financial and sustainability indicators, one element of management accounting, on sustainable investment decisions. Additionally, this study examines whether ethical leadership plays a prominent role in that relationship. This study used an experimental method with 67 students majoring in accounting as participants. The data was collected online, where requirements for conducting an experimental study were fulfilled. The results of this study support the hypothesis that managers will be more likely to make sustainable investment decisions when their performance is evaluated using financial and sustainability performance measurements compared to that of financial performance measurement alone. Additionally, the effect is higher when their top managers perform high ethical leadership. The paper fills the gap in the literature about the effect of performance measurement and reward systems (PMRS) on sustainable investment decisions. This paper specifically gives direction for the business on how to react and take action amidst the sustainability era.
Ekplorasi Pengaruh Levers Of Control terhadap Kinerja Kreatif pada Perusahaan Startup Indonesia: Studi Kasus pada Perusahaan Startup PT Bukalapak Prawitowati, Dyah Ayu; Sholihin, Mahfud
ABIS: Accounting and Business Information Systems Journal Vol 11, No 4 (2023): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i4.89197

Abstract

Penelitian ini bertujuan untuk mendeskripsikan pengaruh Levers of Control (LoC) Simons dalam mendukung kinerja kreatif pada perusahaan startup di Indonesia. Rerangka LoC yang digagas oleh Simons (1995) digunakan dalam penelitian ini sebagai sebuah control package. Penggunaan teori komponen kreativitas dinamis pada penelitian ini sebagai landasan lingkungan kerja yang mampu mendorong pemberdayaan kreativitas personel. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus sebagai metode dalam mengeksplorasi secara mendalam untuk menjelaskan kompleksitas hubungan pengendalian dengan kinerja kreatif, serta mampu mendeskripsikan ketika terjadi kombinasi antarkeduanya. Data diperoleh melalui wawancara semiterstruktur pada personel perusahaan startup Bukalapak. Berdasarkan hasil penelitian ini diperoleh temuan yang menunjukkan bahwa model sistem pengendalian LoC membangun atmosfer kerja yang mendukung kinerja kreatif pada perusahaan startup. Hasil analisis menunjukkan bahwa perlu ada pemberdayaan sumber daya manusia yang tepat bagi startup dengan diberikannya kebebasan dalam mengekspresikan ide dan kreativitas, namun tetap berperannya sistem pengendalian, mampu menjaga keberlangsungan perusahaan.
Co-Authors Agustin, Apia Dewi Ainun Na’im Ainun Na’im Annisa Fithria Asadillah Irsyad Maulana Ayu Chairina Laksmi Barokah, Zuni Bone, Hariman Cahyo Luthfi Adiono Chong M. Lau Chong M. Lau Dewi Wulansari Diah Agustina Prihastiwi Dian Agustina Dian Agustina Dian Juliani DYAH EKAARI SEKAR JATININGSIH Eka Fitriafri Hanum El-Rahman, Medina Janneta Erlinda Nur Khasanah Gita Danastri Putri Handojono, Monika Hanum, Eka Fitriafri Laura Catherine Rawung Lisa Alviani Megawati Hutagalung Nadiatus Salama Neny Desriani Praningtyas, Elisabeth Ria Viana Prawitowati, Dyah Ayu Putri Paramita Agritansia Putri, Gita Danastri Rahmia Hasniasari Ratna Candra Sari Rawung, Laura Catherine Rio Tirta Rofiqo, Azidni Sakina Nusarifa Tantri Sariyatul Ilyana Shofiana Brahmayanti Shofiana Brahmayanti Siti Fathonah Siti Nur Ngaini Siti Nurngaini Syafiq Mahmadah Hanafi Syaiful Anas Syaiful Anas Taufiq Taufiq