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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Jurnal Dinamika Ekonomi dan Bisnis JAB (Jurnal Akuntansi & Bisnis) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinamika Pendidikan
Tri Jatmiko Wahyu Prabowo
Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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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

Abstract

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 IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES Hasanah, Uswatun; Jatmiko Wahyu Prabowo, Tri
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

Abstract

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
Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies Setyowati, Ani; Prabowo, Tri Jatmiko Wahyu
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

Abstract

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.
The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership Rohman, Abdul; Prabowo, Tri Jatmiko Wahyu; Nurkhin, Ahmad
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

Abstract

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.
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

Abstract

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.
Co-Authors Abdul Rohman Ahmad Baehaqi Ahmad Nurkhin Aida Nahar Aizhar Ashari Ande Larista Simatupang Ani Purwati Ani Setyowati Anis Chariri Anis Chariri Bambang Wibisono Christian Van Berth Siregar Christopher Septian Nainggolan Dea Rahma Novitasari Desinta Natalia Siregar Dimas Ario Wicaksono Dul Muid Dul Muid FAISAL Faisal Faisal Fatimah Zahrah Fitri Jumi Rahayu Fitri Nur Indahsari Fitria Kusumaningtyas Wijayanti Gabriela, Natasha Gian Pahala Tadore Simamora Gilang Satryo Wicaksono Handre Diono Henry Yusron Maulida Herdiyana, Mita Budi Jessica Stephanie Khadafy Fadholi Syuhada Kreativa, Angela Twinda Louisa Gabe Samosir Mashuri, Ardelia Callista Maulida, Henry Yusron Nikku Dwiky Prastomo Nofi Sulistyowati Nurulita Irmaya Adelina Prastomo, Nikku Dwiky Rini Wati Pakpahan Rizal Qowi Ruci Abdi Muhyi Sabda Surya Daniel Simanjuntak Sadewa Sapta Kusuma Setyowati, Ani SITI MUTMAINAH Suci Anggun Sari Surya Raharja Uswatun Hasanah