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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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ANALISIS PERBANDINGAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA 2010-2013 Gita Danastri Putri; Mahfud Sholihin
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i2.84

Abstract

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8I4 I PBI I 2006 which was later revised by Bank Indonesia Regulation No. 8I14 I PBI I 2006 for the BUK and Bank Indonesia Regulation No. 11I33 I PBI I 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.
ANALISIS PERBANDINGAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA 2010-2013 Gita Danastri Putri; Mahfud Sholihin
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i2.86

Abstract

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.
Investigation into obedience in the face of unethical behavior Salama, Nadiatus; El-Rahman, Medina Janneta; Sholihin, Mahfud
Psikohumaniora: Jurnal Penelitian Psikologi Vol. 5 No. 2 (2020)
Publisher : Faculty of Psychology and Health - Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.159 KB) | DOI: 10.21580/pjpp.v5i2.7074

Abstract

Significant concern about obedience in the face of unethical behavior in many corporate scandals is growing worldwide. However, the issue is underexplored because this type of research is faced by the challenge that the perpetrators are reluctant to harm their image by admitting their wrongdoings. The purpose of this study is to obtain a deeper understanding of the human aspects of obedience in the face of unethical behavior among employees in organizations. Using a qualitative cross-case approach, ten employees were interviewed, representing top, middle, and low-level employees in a broad range of private medium-to-large-sized enterprises. The analysis process involved reducing the raw data into meaningful themes, particularly why employees perform unethical behavior. The study's findings provide complex reasons for obedience in the face of unethical behavior, and it is shown to be the rule and habit of organizations. The respondents also explained why they justified their misbehavior. The employees' viewpoints on obedience in the face of unethical behavior will be useful for organizations to curb unlawful practices in the workplace, as these have detrimental effects on them.
Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies? Agustin, Apia Dewi; Sholihin, Mahfud; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 28, No 3 (2025): IJAR September 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.896

Abstract

This study investigates the relationship between corporate environmental performance and climate-related disclosure, and whether financial performance mediates that relationship, based on signalling theory and legitimacy theory. The analysis was based on 5,258 firm-year observations from non-financial companies in the Asia-Pacific region that participated in the Carbon Disclosure Project (CDP) climate change disclosure survey during 2016–2023. The findings indicate that company’s environmental performance positively affects the level of climate-related disclosures. Further analysis reveals that the effect of environmental performance on climate-related disclosures is mediated by the company’s financial performance.
Mauquf’alaih as a waqf accountability center (prophetic social approach) Siti Nurngaini; Mahfud Sholihin
Journal of Islamic Accounting and Finance Research Vol. 5 No. 2 (2023)
Publisher : Universitas Islam Negeri 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.
THE EFFECT OF INVOLVEMENT IN SELECTING STRATEGIC INITIATIVES AND STRATEGIC INITIATIVE REPORT ON DIVISION MANAGERS’ PERFORMANCE EVALUATION USING BALANCED SCORECARD Anas, Syaiful; Sholihin, Mahfud
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.181

Abstract

This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that managers’ involvement in theselection of strategic initiatives will increase the tendency to arrive at a conclusion that is consistentwith their preference especially when they receive complex information. In addition toit, strategic initiatives report is expected to reduce the effect of motivated reasoning by providingstrong evidence on the initiative’s effectiveness. Using a 2×2 between subjects of experimentinvolving 63 undergraduate students, it was found that the involvement of the managershas no significant effect on both the evaluation of strategic initiative effectiveness and divisionmanager’s performance. Furthermore, it was also found that the strategic initiative report hasonly effect on division manager’s performance but at the unexpected direction. Finally, thestudy cannot provide evidence on the interaction effect of the two independent variables.
Pengungkapan Keadilan Sosial: Studi pada Bank Syariah di Indonesia Hanum, Eka Fitriafri; Sholihin, Mahfud
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 | 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.
Does Extended Autonomy of Public Service Agency Lead to A Better Performance? A Case of Indonesian Community Health Centers Rawung, Laura Catherine; Sholihin, Mahfud
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 | 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.
The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing Taufiq, Taufiq; Sholihin, Mahfud
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art9

Abstract

The objective of our study is to examine the influence of combined performance measurement systems (PMS), which include both subjective evaluation and objective measures, on the willingness of employees to share knowledge. Additionally, our study investigates another variable which may influence subjective judgments of employee performance, namely supervisor trustworthiness. We argue that incorporating subjective evaluations into a performance measurement system will have little effect on knowledge-sharing behavior unless the supervisor is considered trustworthy enough to evaluate such behavior. Using a 2x2 between-subjects experiment design with 73 undergraduate students who act as employees as subjects, the result of this study shows that including subjective evaluation in a PMS encourages the willingness to share knowledge more than only using objective measures. This study also shows that supervisor trustworthiness alone can encourage a willingness to share knowledge. Furthermore, the combination of PMS which include subjective and objective measures and high supervisor trustworthiness has a significant impact on increasing the willingness to share knowledge.
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