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All Journal Laa Maisyir Jurnal Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi Keuangan dan Bisnis Media Ekonomi E-JURNAL AKUNTANSI
Iwan Fakhruddin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGUKURAN AKUNTANSI SUMBER DAYA MANUSIA DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN PERUSAHAAN DAERAH AIR MINUM PURBALINGGA Desi Dwi Priyati; Iwan Fakhruddin
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XII No.2, September 2014
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v12i2.1363

Abstract

Penelitian ini bertujuan untuk 1) Mengetahui biaya pada sumber daya manusia yang dapat dikonversi menjadi asset perusahaan, 2) Mengetahui keuntungan yang berbeda antara laporan keuangan dengan akuntansi konvensional dan akuntansi sumber daya manusia. Penelitian ini merupakan penelitian deskriptif kualitatif. Data penelitian ini merupakan data sekunder. Pengumpulan data menggunakan pengamatan dan library resources. Penelitian ini menemukan bahwa terjadi perbedaan akuntansi sumber daya manusia pada perusahaan daerah air minum di Purbalingga. Hal ini bisa dilihat dari nilai probabilitas sebesar p (0,009) < 0,05. Laba dari akuntansi sumber daya manusia ditunjukkan dengan perbedaan yang tidak signifikan dengan nilai probabilitas sebesar p (0,749) > 0,05.
PENGARUH DAN KUALITAS AUDIT CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN Linda Irawati; Iwan Fakhruddin
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIV No.1, Maret 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v14i1.1374

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan good governance terhadap integritas laporan keuangan baik secara simultan maupun secara parsial. Metode yang digunakan dalam pengambilan sampel adalah purposive sampling dengan kriteria perusahaan costumer goods yang terdaftar di Bursa Efek Indonesia dari tahun 2008 sampai tahun 2012 dan perusahaan yang memiliki data lengkap untuk menghitung integritas laporan keuangan, komite audit, komisaris independen, kepemilikan institusional. Metode analisis yang digunakan adalah regresi linear berganda dengan tingkat signifikansi 0,05. Hasil penelitian ini memnunjukan bahwa kualitas audit, komite audit, komisaris independen dan kepemilikan institusioanl secara simultan berpengaruh terhadap integritas laporan keuangan, dengan nilai signifikansi sebesar 0,002. Kualitas audit berpengaruh negatif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,018. Komite audit tidak berpengaruh positif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,124. Komisaris independen berpengaruh positif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,021. Kepemilikan Institusional tidak berpengaruh positif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,209. Kata Kunci : Integritas Laporan Keuangan, Kualitas Audit, Komite Audit, Komisaris Independen, Kepemilikan Institusional.
PENGARUH NON PERFORMING FINANCING PEMBIAYAAN MUDHARABAH DAN NON PERFORMING FINANCING PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA Sri Mulyaningsih; Iwan Fakhruddin
Media Ekonomi Media Ekonomi : Vol 16 No 1 Januari 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v16i1.1282

Abstract

This study aimed to know the influence of non performing financing in Mudharabah system and non performing financing in musyarakah system toward the profitability of the the Islamic banks. A financing channeled to customers potentially leads to financial problems. Financing problematic in the Islamic banks can be seen from the level of non performing financing. The data used in this study was the secondary data in the form of annual financial report in islamic banks during period 2009 up to 2013. The method of data analysis used in this research was multipel linier regression analysis. The samples taken were 33 of data includes 8 Islamic banks during the period of 5 years. The samples taken by using the purposive sampling technique. The results showed that simultan eously non performing financing Mudharabah and non performing financing Musyarakah affected on the profitabilty og Islamic banks, while partially non performing financing mudharabah didn’t affect negatively, but positively affected financing with the significance 0,018 and non performing financing musyarakah didn’t affect the profitability of Islamic banks. Keyword : NPF Mudharabah Financing, NPF Musyarakah Financing, Profitability.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Elinda Dwi Agus Saputri; Iwan Fakhruddin; Suryo Budi Santoso; Novi Dirgantari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11530

Abstract

The phenomenon in BUMN in 2023, namely PT Waskita Karya (Persero) Tbk. was dismissed by the IDX in stock trading because it was unable to pay its principal debt and overdue interest. The purpose of this study is to analyze the effect of good corporate governance, intellectual capital, and leverage on the financial performance of BUMN companies listed on the IDX in 2020-2022. This research uses quantitative methods processed using Eviews software. The results of this study are that the size of the board of commissioners has no effect on financial performance, the proportion of independent commissioners has a positive and significant effect on financial performance, the frequency of board meetings has a negative and significant effect on financial performance, intellectual capital has no significant effect on financial performance, and leverage has a positive and significant effect on financial performance. Keywords :Good corporate governance, intellectual capital, leverage, financial performance
The Influence Of The Board of Supervisors, Commissioners, and the Audit Committee To The Islamc Social Reporting With The Size of Company as a Moderation Variable Yessy Anggriani; Iwan Fakhruddin; Ani Kusbandiyah; Bima Cinintya Pratama
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.46452

Abstract

The protection for costumers fund deposited at the bank is a crucial aspect within the relationship between the bank and costumers. This is very important considering that costumers’ money is susceptible to a number of threats such as illegal practices by bank’s employees themselves or other parties through a variety of methods. This research aims at assessing the influence of the Board of Supervisors within the Sharia Bank, the Board of Commissioners, and the Committee of Auditing to Islamic Social Reporting. This research employs the company size as the moderation variable. The population and data used cover 15 general sharia banks registered at the OJK (the Indonesian Authority for Financial Service) in 2015 with 86 observation points. The analysis methods applied in the research are classical assumptions and regression test with Stata. The findings of the research indicate that the size of the Sharia Supervisor Board and the Sharia Supervisor Board Meeting with measurement moderation has positive impacts to the Islamic Social Reporting. The Islamic Social Reporting is very significant to ensure the companies comply to the sharia rules, to increase stakeholder trusts, to manage risks, and to support sustainable social and economic development.
Influence of Board Directors, Independent Commissioners, Audit Committee on CSR Afriatun Khasanah; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6194

Abstract

This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX that publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. This research hypothesis test shows that there is an influence on the educational background of directors. This is because, with more diversity in the educational background of directors, there will be more diversity in supervision, insight, perception, and different skills and expertise on each board of directors, which will complement each other. The variable proportion of independent commissioners also positively affects CSR disclosure. This supports the theory of stakeholders because the decisions taken by the company will be more objective and able to protect all stakeholders. Meanwhile, the variables number of board of directors, representation of women directors, and number of audit committees do not influence CSR.                             Keywords: Size of Board of Directors, Educational Background of Directors, Representation of Female Directors, Proportion of Independent Commissioners, Size Audit Committee, and CSR
Pengaruh Ukuran Dewan Komisaris, Komite Audit, Kepemilikan Manajerial, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan Sifa, Mufatih Ariska Sifananda; Ani Kusbandiyah; Iwan Fakhruddin; Dwi Winarni
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

This study aims to examine the effect of the size of the board of commissioners, audit committee, managerial ownership, leverage, and company size on financial performance. The object of this research is the consumer cyclicals company in the 2019-2022 period. Good corporate governance mechanism is proxied by the size of the board of commissioners, audit committee, managerial ownership, leverage measured by Debt Asset Ratio (DAR), and company size measured by total assets, as well as financial performance measured by Current Ratio (CR). This type of research is quantitative research. The samples used in this study were obtained using purposive sampling methods based on predetermined criteria, namely from companies in the consumer cylicals sector. With a population of 33 companies that went public, the sample number was 132 financial statement observations. The method used in this study is multiple linear regression analysis using the SPSS program. Based on the results of the hypothesis t test, the size of the board of commissioners and the size of the company do not affect financial performance, the audit committee and leverage have a negative effect on financial performance, and managerial ownership has a positive effect on financial performance  
Transfer Pricing dari Perspektif Perencanaan Pajak, Thin Capitalization, dan Ukuran Perusahaan Ni Nyoman Nikunja Vasini; Ani Kusbandiyah; Iwan Fakhruddin; Ira Hapsari
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p16

Abstract

The research aims to obtain empirical evidence regarding the influence of tax planning, thin capitalization and firm size on transfer pricing decisions. The sample in this research is unbalanced panel data of 30 coal sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2022 period. A total of 141 observation data met the criteria selected using purposive sampling. The results of this research using panel data regression show that tax planning and firm size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions. Keywords: Related parties; Coal; Tax; Subsidiaries
Pengungkapan Kepatuhan Syariah: Masa Jabatan Direksi dan Karakteristik Dewan Pengawas Syariah Auliya, Zahra Firdaus Auliya; Iwan Fakhruddin; Azmi Fitriati; Tiara Pandansari
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6613

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh masa jabatan direksi dan karakteristik Dewan Pengawas Syariah (DPS) terhadap kepatuhan syariah. Jenis penelitian kuantitatif dengan sampel yang digunakan dalam penelitian ini adalah Bank Umum Syariah tahun 2018-2023 dengan jumlah sampel 84 sampel. Penelitian ini menggunakan tiga tahap analisis data untuk menentukan model regresi linier berganda yang paling tepat. Pengujian yang dilakukan terdiri dari uji Chow, uji Hausman, dan uji Legrange Multiplier. Berdasarkan ketiga pengujian tersebut menunjukkan bahwa dalam penelitian ini model yang terbaik adalah Random Effect Model. Hasil penelitian ini menunjukkan bahwa jumlah rapat DPS berpengaruh positif terhadap pengungkapan kepatuhan syariah, sedangkan masa jabatan direksi berpengaruh negatif dan latar belakang pendidikan DPS tidak berpengaruh terhadap kepatuhan syariah.
MARKET ORIENTATION AND ENVIRONMENTAL PRODUCT INNOVATION ON BUSINESS PERFORMANCE : THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Sandy Hana Widya Sims; Bima Cinintya Pratama; Iwan Fakhruddin; Nur Isna Inayati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.18264

Abstract

This study aims to analyze the effect of market orientation and environmental product innovation on business performance in MSMEs, with competitive advantage as a mediating variable. Market orientation is a factor that allows MSMEs to survive and thrive in increasingly fierce competition. In addition, environmentally based product innovation focuses on developing environmentally friendly products. This research uses a quantitative method with a survey approach to a number of MSME actors. The targets of this research were MSME actors in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen Regencies. The data used uses primary data and used a sample of 200 respondents. The analytical tool used in this research is Smart-PLS by using the inner model, outer model, and hypothesis testing. Outer model is used for validity and reliability tests. Inner model is used for R-square and F-square tests and hypothesis testing using Bootstrapping testing. The results of this study indicate that the variables of Market Orientation, Environmental Product Innovation, and Competitive Advantage have a positive effect on Business Performance. The practical implication of this study is that MSMEs must pay attention to and optimize business potential by considering Market Orientation, Environmental Product Innovation, Competitive Advantage to improve business performance. Keywords: Business performance, Competitive advantage, Environmental product innovation, Market Orientation.
Co-Authors Afriatun Khasanah Ani Kusbandiyah Auliya, Zahra Firdaus Auliya Azmi Fitriati Desi Dwi Priyati Dwi Winarni Elinda Dwi Agus Saputri Hadi Pramono Ira Hapsari Linda Irawati Ni Nyoman Nikunja Vasini Novi Dirgantari Nur Isna Inayati Pratama, Bima Cinintya Rina Mudjiyanti Sandy Hana Widya Sims Sifa, Mufatih Ariska Sifananda Sri Mulyaningsih Suryo Budi Santoso Tiara Pandansari Yanuar Indra Kurniawan Yessy Anggriani