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Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan yang Dimoderasi Good Corporate Governance Bambang Wibisono; Tri Jatmiko Wahyu Prabowo
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.20673

Latar Belakang: Naik turun harga saham di tahun 2019 dan bersamaan dengan terjadinya pandemi, tentu memiliki dampak terhadap nilai Perusahaan.Turunnya harga batubara dan minyak mentah secara continue menjadikan penjualan juga ikut menurun yang berdampak turunnya nilai kepercayaan masyarakat terhadap nilai perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis peran good corporate governance dalam memoderasi hubungan pengungkapan enterprise risk management terhadap nilai perusahaan.Metode Penelitian: Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sejumlah 48 data yang berasal dari sampel perusahaan manufaktur sektor pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2019 hingga 2022. Data diperoleh dari annual report yang didapat melalui website www.idx.co.id dan Bloomberg. Pengujian hipotesis dalam penelitian ini menggunakan Satistical Package for Social Science (SPSS) versi 25 dengan model regresi linear berganda dan Uji moderasi.Hasil Penelitian: Hasil pengujian menunjukkan bahwa Enterprise Risk Management Disclosure berpengaruh positif signifikan terhadap nilai Perusahaan. Good corporate governance dengan menggunakan proksi dewan komisaris independen mampu memoderasi Enterprise Risk Management Disclosure terhadap nilai perusahaan. Keaslian/keterbaruan penelitian: Penelitian ini menambahkan variabel good corporate governance yang menggunakan proksi dewan komisaris independen. Riset dilakukan pada industri tambang yang terdaftar pada Bursa Efek Indonesia selama 3 periode dari tahun 2019 sampai 2022.

The Governance of Zakat Institutions: A Meta-Narrative Review Ahmad Baehaqi; Anis Chariri; Tri Jatmiko Wahyu Prabowo
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.39656

Purpose: This study examines the evolution of zakat governance research, focusing on theoretical frameworks, methodologies, and contextual settings. Methodology/approach: A meta-narrative review guided by the RAMESES protocol is conducted using Scopus-indexed articles. Findings: Analyzing 23 Scopus-indexed articles, the study reveals significant research growth since 2011, particularly in Muslim-majority countries like Indonesia and Malaysia. However, critical gaps persist, including limited exploration of governance mechanisms such as digital technology integration, shariah audit, and risk management systems. Additionally, research remains reliant on quantitative methods and narrow theoretical perspectives. Practical implications: The findings offer actionable recommendations for improving zakat institutions' performance and fostering public trust, making this research a crucial reference for scholars, policymakers, and practitioners in Islamic social finance. Originality/value: To the best of our knowledge, this is the first study to review the governance of zakat institutions using a meta-narrative approach guided by RAMESES standards. This study provides a holistic synthesis of theoretical, conceptual, and methodological perspectives, employing relevant keywords and reputable databases.

Innovation in Pondok Pesantren Financial Management: Study of the Implementation of a Smart Payment System Based on Virtual Accounts Ahmad Nurkhin; Abdul Rohman; Tri Jatmiko Wahyu Prabowo; Hasan Mukhibad
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2550

Purpose – Accepting students' syahriyah in Pondok pesantren is vital, so systematic efforts are needed to increase acceptance and manage effectively and efficiently. The purpose of the study was to describe the innovation of Pondok pesantren's financial management that implements smart payments based on virtual accounts. Method – Using interview and documentation data collection techniques, a qualitative descriptive research design was used. The informants in this study were Kiai, financial managers of the boarding school, and treasurers of male and female boarding schools. Validity and reliability tests have been carried out through reliability tests and context dependence tests. Qualitative data analysis techniques, through interactive analysis models, were used as data analysis techniques. Findings – The results of the study showed that the management of the Salaf Pondok pesantren had involved students as full financial managers of the boarding school as a learning medium to carry out the mandate for the good of the boarding school. The financial management of the male and female boarding schools is directly managed by students who have been given the mandate as treasurers. The recapitulation report of expenditures will be submitted periodically to Kiai. The innovation in financial management implemented uses a smart payment system based on virtual accounts to increase the acceptance of Pondok pesantren payments. Another benefit is the speed and accuracy of presenting financial data and information, which has improved. However, there are still payment arrears from students' parents/guardians for various reasons. The smart payment system also controls students' pocket money through smart cards. The responsibility for managing the smart payment system lies with the financial manager of the Salaf Pondok Pesantren, assisted by one student. The receipts of the students' syahriyah are then distributed to the treasurers of the male and female Pesantren. They have further managed to finance the operations of each Pesantren. Kiai receives periodic recapitulation reports of receipts and other financial information if needed. Implications – This study further emphasizes the importance of digitalizing Salaf Pondok pesantren's financial management to accurately and accountably present financial data and information.

Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies Ani Setyowati; Tri Jatmiko Wahyu Prabowo
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.10668

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.

Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan yang Dimoderasi Good Corporate Governance Wibisono, Bambang; Prabowo, Tri Jatmiko Wahyu
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.20673

Latar Belakang: Naik turun harga saham di tahun 2019 dan bersamaan dengan terjadinya pandemi, tentu memiliki dampak terhadap nilai Perusahaan.Turunnya harga batubara dan minyak mentah secara continue menjadikan penjualan juga ikut menurun yang berdampak turunnya nilai kepercayaan masyarakat terhadap nilai perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis peran good corporate governance dalam memoderasi hubungan pengungkapan enterprise risk management terhadap nilai perusahaan.Metode Penelitian: Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sejumlah 48 data yang berasal dari sampel perusahaan manufaktur sektor pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2019 hingga 2022. Data diperoleh dari annual report yang didapat melalui website www.idx.co.id dan Bloomberg. Pengujian hipotesis dalam penelitian ini menggunakan Satistical Package for Social Science (SPSS) versi 25 dengan model regresi linear berganda dan Uji moderasi.Hasil Penelitian: Hasil pengujian menunjukkan bahwa Enterprise Risk Management Disclosure berpengaruh positif signifikan terhadap nilai Perusahaan. Good corporate governance dengan menggunakan proksi dewan komisaris independen mampu memoderasi Enterprise Risk Management Disclosure terhadap nilai perusahaan. Keaslian/keterbaruan penelitian: Penelitian ini menambahkan variabel good corporate governance yang menggunakan proksi dewan komisaris independen. Riset dilakukan pada industri tambang yang terdaftar pada Bursa Efek Indonesia selama 3 periode dari tahun 2019 sampai 2022.

PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS FAISAL; TRI JATMIKO WAHYU PRABOWO
Jurnal Bisnis dan Akuntansi Vol. 7 No. 3 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v7i3.597

Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.

THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES Uswatun Hasanah; Tri Jatmiko Wahyu Prabowo
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2632

The goal of this study is to comprehend how local culture affects ESG (Environmental, Social, and Governance) disclosure and how culture-influenced ESG innovation can enhance corporate sustainability performance. This study uses a systematic literature review (SLR) approach with the PRISMA method to consolidate relevant studies related to the impact of culture on ESG disclosure. The results show that local culture influences ESG disclosure through social and ethical values. Aligning ESG innovation with culture and institutional support enhances sustainability performance, thereby enhancing the effectiveness of the contextual ESG framework in achieving corporate sustainability. This study emphasizes the importance of a local, culture-based ESG framework and encourages the integration of cultural values in ESG reporting and innovation to support global sustainability. This research offers a new perspective on the impact of local culture on ESG transparency, enriching the literature with a cultural approach to build a more inclusive ESG framework

The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership Abdul Rohman; Tri Jatmiko Wahyu Prabowo; Ahmad Nurkhin
Dinamika Pendidikan Vol. 20 No. 1 (2025)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v20i1.21895

This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

PENGARUH TONE AT THE TOP TERHADAP TEMUAN BERULANG DALAM LAPORAN HASIL PEMERIKSAAN BPK DENGAN EFEKTIVITAS TINDAK LANJUT REKOMENDASI SEBAGAI VARIABEL MEDIASI (Studi Kasus pada Pemerintah Daerah di Jawa Tengah yang Diperiksa oleh BPK) Alifin Prima Ranidya; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

This study aims to examine the effect of tone at the top on recurring findings in audit reports issued by the Audit Board of Indonesia (BPK). This study also investigates whether the effectiveness of audit recommendation follow-up acts as mediating variable in the relationship between tone at the top and recurring findings in BPK audit reports. The study employed a quantitative approach using secondary data obtained from local government financial audit reports of Central Java Province and the summary of semester audit results (IHPS) 1 and 2 for the 2021-2024 period. The sample selection was conducted using a purposive sampling method based on specific criteria, resulting in 99 observational data. The data were analyzed using multiple linear regression analysis, path analysis, and the Sobel Test. The results indicate that tone at the top has negative and significant effect on recurring findings, while the effectiveness of audit recommendation follow-up has a negative and significant effect on recuring findings. The mediation test results using the Sobel test show that the effectiveness of audit recommendation follow-up is able to mediate the relationship between tone at the top and recurring findings. This study demonstrates that tone at the top and the effectiveness of implementing audit recommendation follow-up play an important role in reducing recurring findings in local governments in Central Java.

PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fidella Alysia Putri; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Firm value reflects a company’s achievements and the level of public trust in the company. Additionally, firm value serves a key reference for investor in assessing investment feasibility. The study aims to examine to impact of institutional ownership, environmental performance, and firm size on firm value.The research employs a quantitative approach using secondary data obtained from company annual report and determination letters issued by the Kementerian Lingkungan Hidup dan Kehutanan (KLHK). The collected data is analyzed using multiple regression analysis to evaluate the relationship between the studied variables. The study population consist of basic materials sector company listed on the Indonesia Stock Exchange (IDX) from 2020-2023. Using a purposive sampling technique, a total of 72 samples were selected from 29 companies that met the research criteria.The findings indicate that institutional ownership and environmental performance have no significant effect on firm value. Meanwhile, firm size is proven to have a significant effect on firm value.

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