Article Per Year (5 Year)
p-Index From 2021 - 2026
2.248
P-Index
This Author published in this journals
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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-Jurnal Akuntansi
Iwan Fakhruddin
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia Puput Anggraeni Saputri; Novi Dirgantari; Iwan Fakhruddin; Ani Kusbandiyah
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p10

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.
GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Fikri Arrafi, Muhammad; Hapsari, Ira; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
DETERMINASI FAKTOR INTERNAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Yulinda Mauna Agusta; Iwan Fakhruddin; Suryo Budi Santoso; Nur Isna Inayati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6317

Abstract

Kajian tersebut mempunyai tujuan agar mampu melakukan pengkajian serta memeroleh bukti empiris mengenai pengaruh ukuran dewan Komisaris, profitabilitas, ukuran perusahaan serta ukuran dewan pengawas syariah pada pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah yang terdaftar dalam Otoritas Jasa Keuangan (OJK) tahun 2020-2023. Kajian ini ialah salah satu jenis studi kuantitatif yang memfungsikan data sekunder yang mana data tersebut didapatkan melalui laporan keuangan yang sudah dilakukan penerbitan pada Bank Umum Syariah yang terinventarisasikan dalam OJK pada tahun 2020 – 2023. Teknik pengelompokan sampel dalam kajian ini memfungsikan metodologi purposive sampling. Teknik analisis data memfungsikan analisis model regresi data panel melalui penggunaan alat analisis software STATA Versi 17. Temuan pada kajian ini menyatakan apabila ukuran dewan perusahaan memberi pengaruh secara positif dalam pengungkapan ISR sementara profitabilitas, ukuran dewan komisaris serta ukuran dewan pengawas syariah tidak memberi pengaruh atas pengungkapan ISR. Penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan ISR sedangkan profitabilitas, ukuran dewan komisaris dan ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan ISR.
PENGARUH PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH TAHUN 2019-2024 Wanda Afriliani; Iwan Fakhruddin; Eko Hariyanto; Rina Mudjiyanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7195

Abstract

This study aims to analyze the effect of the profit sharing ratio (PSR), zakat performance ratio (ZPR), and the sharia supervisory board (SSB) on the financial performance of Islamic Commercial Banks (BUS) in Indonesia for the period 2019–2024. Financial performance is measured using return on assets (ROA). This study uses a quantitative approach with secondary data obtained from the annual reports of Islamic banks published by the Financial Services Authority (OJK). The sampling technique used purposive sampling with pooled unbalanced panel data, resulting in 74 observations from 14 Islamic banks. The analysis method used is panel data regression with a Random Effect model, which was selected based on the results of the Hausman test. The results show that the profit sharing ratio (PSR) has a negative effect on ROA, the zakat performance ratio (ZPR) has a positive effect on ROA, and the sharia supervisory board (SSB) has no effect on ROA.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY, ISLAMIC SOSIAL REPORTING DAN ISLAMICTY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Sifa'u Aziyah; Siti Nur Azizah; Iwan Fakhruddin; Dwi Winarni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7456

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Corporate Social Responsibility, Islamic Social Reporting, Zakat Performance Ratio, dan Profit Sharing Ratio terhadap kinerja keuangan bank umum syariah di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif, populasi yang diambil adalah bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2020–2024, dengan data sampel sebanyak 63 dari 14 bank syariah di Indonesia. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif terhadap kinerja keuangan, Islamic Social Reporting tidak berpengaruh terhadap kinerja keuangan, Zakat Performance Ratio berpengaruh negatif terhadap kinerja keuangan, dan Profit Sharing Ratio tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Afriatun Khasanah Ani Kusbandiyah Auliya, Zahra Firdaus Auliya Bima Cinintya Pratama Desi Dwi Priyati Dwi Winarni Edi Joko Setyadi Eko Hariyanto Elinda Dwi Agus Saputri Fikri Arrafi, Muhammad Fitriati, Azmi Hadi Pramono Hapsari, Ira Inayati, Nur Isna Ira Hapsari Linda Irawati Ni Nyoman Nikunja Vasini Novi Dirgantari Pramurindra, Rezky Puput Anggraeni Saputri Rina Mudjiyanti Sandy Hana Widya Sims Sifa'u Aziyah Sifa, Mufatih Ariska Sifananda Siti Nur Azizah Sri Mulyaningsih Suryo Budi Santoso Tiara Pandansari Wanda Afriliani Yanuar Indra Kurniawan Yessy Anggriani Yulinda Mauna Agusta