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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi INFERENSI Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ARISTO Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Pendidikan dan Kewirausahaan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Muhammadiyah Riau Accounting and Business Journal COVIT Jurnal Akuntansi Keuangan dan Bisnis Journal of Comprehensive Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) RENATA Jurnal Pengabdian Masyarakat Kita Semua IHSAN : Jurnal Pendidikan Islam Business Innovation Management and Entrepreneurship Journal

Ihyaul Ulum

Universitas Muhammadiyah Malang

Author-ID : 407544

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN Afifah Novita Hardiani; Ihyaul Ulum; Siti Zubaidah
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as sampleson this research. The objective of this research is to prove the affect of corporate governancemechanism on disclosure of intellectual capital on the banking sector companies. The analyticalmethods used in this research are Partial Least Square (PLS) and test directly (direct effect).Results indicated that the variable of corporate governance was positively affect the disclosureof intellectual capital on the banking sector companies which means all information in companies were disclosed.Keywords: mekanisme corporate governance, intellectual capital disclosure

PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL Riska Harisnawati; Ihyaul Ulum; Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

KUALITAS AUDIT: SEBUAH META ANALISIS Rifzita Vinda Arianiestasya; Ihyaul Ulum; A. Syaiful Hidayat Anwar
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to describe state of the art and measurement the audit quality from 1981 to2014. The research method used is meta-analysis and audit quality as the unit analysis in thisstudy. Data collection techniques with engineering documentation by gathers previous studiesabout audit quality.The result of this research shows that the study of audit quality began since 1981 and has beencontinued untill 2014. Meanwhile, indicator of audit quality measurement began with using thenumber of clients on research conducted by DeAngelo (1981). The initial period of the 1990’s byCopley (1991) using the measure indicators size of firm and fee audit. Subsequent developments carried out by Christiawan (2002) using measurement indicator of competence and independence. For measurement indicators most widely used is the size of KAP.Keywords: Audit Quality, Measurement Indicators, Meta Analysis, State of The Art

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jalasena Putra Hardianto; Ihyaul Ulum; A. Syaiful Hidayat Anwar
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to knowing the determinants of internet based corporate governance disclosureby Indonesian Banking Companies Listed. Internet based corporate governance disclosure usedan dependent variable and measured using 22 aspect that disclosure on official website. Size ofCompanies, Age of Companies Listed, and Dispertion Ownership used an independent variable.Size of Company measured using Log of Total Asset. Age Of companies Listed measured usingdifference of date companies listed minus date of research. Dispertion ownership measuredusing ownership of stock e”5%. Analysis techniques data using WarpPLS 3.0. This study foundSize of Companies positively and significantly effect to IBCGD. Age of Companies Listed andDispertion Ownership haven’t effect to IBCGD.Ke ywords: Internet Based Corporate Governance Disclosure (IBCGD), Size of Companies,Age of Companies Listed, Dispertion Ownership

ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES Ihyaul Ulum; Ismi’ Nor Amdini; Setu Setyawan; Nafsiah Mohamed
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital. The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.

ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL DISCLOSURE : INVESTOR PERSPECTIVE Yolanda Yolanda; Ihyaul Ulum; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.

TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX Ahmad Waluya Jati; Ihyaul Ulum; Cahyo Utomo
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakarta’s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance.

INTELLECTUAL CAPITAL FRAMEWORK PERGURUAN TINGGI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0 Ihyaul Ulum
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to construct the intellectual capital framework (ICF) of universities in Indonesia based on the Study Program Accreditation Instrument (IAPS) 4.0. Using an exploratory approach, this research was conducted through a focus group discussion (FGD). The FGD was conducted with researchers in the field of intellectual capital (IC) and a number of assessors of the National Accreditation Board for Higher Education (BAN PT) who understood the process of changing from 7 standards to 9 criteria (IAPS 4.0). This study resulted in a university ICF consisting of 60 items: 30 items of human capital components, 18 items of structural capital components, and 12 items of relational capital components. In addition, this study also suggests the use of six ways of numerical coding system in conducting content analysis of this framework.

INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA Ihyaul Ulum; Andi Tenrisumpala; Endang Dwi Wahyuni
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The aim of this study is to identify the intellectual capital disclosure practices of Indonesia and Malaysian universities. 5 best universities from Indonesia and Malaysia based on webometrics 2015 survey was used as the object of study. Intellectual capital component used in this study is a framework developed by Ulum (2011) which consist of 46 items: 8 items human capital, 23 items structural capital, and 15 items relational capital. Mann-Whitney test with SPSS 21 was used to analyze the data. The results showed that there were no differences between universities in Indonesia and Malaysia in disclosing information about the IC through their website. Based on the amount of information disclosed, both universities in Indonesia and Malaysia were more likely to disclose information in a narrative format.DOI: 10.15408/akt.v9i1.3582

MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH Ihyaul Ulum
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 7, No 1 (2013)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v7i1.185-206

The aim of this study is to develop a measurement of intellectual capital performance of Indonesian syariah banking by modifying the Pulic’s model that popular with the name of VAIC (value added intellectual coefficient). This study was done by documentation and focus group discussion with some financial accounting experts and public accountants. The result show that the main formula to measure IC performance of syariah banking is not too different with Pulic model, it was: iB-VAIC™ = iB-VACA + IB-VAHU + iB-STVA. The different one is the accounts to develop VA. VA in Pulic model was constructed by total revenue, while in iB-VAIC, VA was constructed from syariah activities.

Co-Authors A. Syaiful Hidayat Anwar Adi Prasetyo Adinda Priski Dhea Asiyanti Afifah Novita Hardiani Agus Purwanto AGUS PURWANTO Ahmad Juanda Ahmad Waluya Jati Ahmad Waluyo Jati Amdini, Ismiâ€™ Nor Andi Tenrisumpala Anggrian Faulina Permatasari Anwar, A. Syaiful Hidayat Arianiestasya, Rifzita Vinda Aviani Widyastuti Cahyo Indra Dharmawan Cahyo Utomo Cahyo Utomo, Cahyo Daniel Syam Desti Aulia Dhaniel Syam Dinda Dwiyanti Dwi Irawan Endah Lailatul Mu'arofah Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Faris Afrizal Ferdiansyah, Asrori Gina Harventy Hafiez Sofyani Hafiez Sofyani Hardiani, Afifah Novita Hardianto, Jalasena Putra Harisnawati, Riska Ifa Farhatin Hasbiyalloh Ike Arisanti Imam Ghozali Ismi’ Nor Amdini Jalasena Putra Hardianto Juliati, Ratih Krismaya, Sinta L., Sri Wahjuni Lilik Intan Herawati Luqman Hakim Malinda Malik Mohamed, Nafsiah Mu'arofah, Endah Lailatul Mudrifah, Mudrifah Nabila Nurul Aziza Nafsiah Mohamed Novitasari Agus Saputri Pratiwi Fitri Wijayanti Putri, Ria Triananda Rafida Az-Zahra Ria Triananda Putri Rifzita Vinda Arianiestasya Rini Suharyani Riska Harisnawati Sahuri, Novia Salim, Tri Fajar Agus Samara, Emil Septiana Nurhayati Setu Setyawan Seva Eka Cahyani Siti Zubaidah Siti Zubaidah Solly Aryza Sri Wahjuni L. Syam, Daniel Tasyahadul Fadlatil Laili Tia Melya Sari, Tia Melya Tri Wahyu Oktavendi Uswatun Hasanah Wahyudi Wicaksono, Agung Prasetyo Nugroho Yolanda Yolanda Yolanda Yolanda, Yolanda Yudi Kurniawan

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