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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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KONSTRUKSI MODEL PENGUKURAN KINERJA DAN KERANGKA KERJA PENGUNGKAPAN MODAL INTELEKTUAL Ihyaul Ulum; Imam Ghozali; Agus Purwanto
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual. Penelitian ini bertujuan mengkonstruksi model pengukuran kinerja dan kerangka kerja pengungkapan modal intelektual (Intellectual Capital Disclosure/ICD). Penelitian juga menginvestigasi peran ICD dalam hubungan antara kinerja modal intelektual yang diukur dengan Modified VAIC (MVAIC) dengan kapitalisasi pasar (MCAP). Data diperoleh dari perusahaan sektor perbankan yang terdaftar di BEI untuk tahun 2006, 2009, dan 2012. WarpPLS 3.0 digunakan sebagai alat analisis. Hasil penelitian mengindikasikan bahwa ICD tidak memediasi hubungan antara MVAIC dan MCAP. Semakin tinggi kinerja IC, semakin sedikit informasi tentang IC.Namun demikian, ICD berpengaruh positif terhadap MCAP. Dalam perspektif teori pensinyalan, ICD adalah sinyal yang baik bagi pasar.Abstract: Evaluation Measurement and Intellectual Capital Disclosure Framework Model Construction. The purpose of this study is to construct performance measurement model and Intellectual Capital Disclosure (ICD) framework. This study also investigates the role of ICD in the relationship between Modified VAIC (MVAIC) and Market Capitalization (MCAP). Data was drawn from Indonesian banking sectors listed in BEI for 2006, 2009, and 2012. WarpPLS 3.0 was used as analytical tool. The findings indicated that ICD did not mediate the relationship between MVAIC and MCAP. The higher the performance of IC, the lower is the information on IC disclosure. In the perspective of signaling theory, ICD is a good signal to the market.

Intellectual capital disclosure: Suatu analisis dengan four way numerical coding system Ihyaul Ulum
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss1.art4

Tujuan dari penelitian ini adalah untuk menganalisis Pengungkapan Modal Intelektual (ICD) praktik perusahaan perbankan di Indonesia. Kerangka IC yang digunakan dalam penelitian ini merupakan modifikasi dari IFAC (1998) dan Guthrie et al. (1999) dengan nomor Peraturan Bapepam-LK: Kep-431 / BL/2012. Data diambil dari perusahaan perbankan Indonesia yang terdaftar di Bursa Efek Indonesia selama tiga tahun, 2006, 2009, dan 2012. Sampel terdiri dari 64 bank. Analisis data dilakukan melalui analisis isi dengan pembobotan/scoring antara 0-3, mengacu pada ‘four way numerical coding system’. Secara keseluruhan, jumlah ICD dalam laporan tahunan meningkat dari tahun 2006, 2009, dan 2012 kecuali untuk komponen modal relasional (RC) yang mengalami fluktuasi. Dilihat dari bobot pengungkapan yang dianalisis dengan ‘four way numerical coding system’, tampak bahwa sebagian besar informasi IC diungkapkan dalam bentuk narasi.

Successful Crowdfunding in Indonesia Based on Financial Projection and Investor Attraction: Empirical Study on Micro, Small and Medium Enterprises (MSMEs) on the Bizhare Platform Anggrian Faulina Permatasari; Ihyaul Ulum; Ike Arisanti
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effects of investor attraction and financial projection on successful crowdfunding. Design/Methodology/Approach: A purposive sampling method was used by the researchers. The research sample consisted of 48 projects from the Bizhare platform from 2018 to 2021, with the following criteria: providing data that could be used as an indicator for measuring each variable. In testing the hypotheses, multiple linear regression analysis was employed with a principal component analysis model.Research Findings: The financial projection positively affected successful crowdfunding, while investor attraction negatively affected successful crowdfunding in Indonesia.Theoretical contribution/Originality: This study’s results are an additional discussion toward theory and literature related to crowdfunding.Practitioner/Policy implication: Disclosure of prospectus plays an essential role in preventing information asymmetry that may arise between managers and investors by providing knowledge to external investors. This study is needed to accelerate economic recovery due to the pandemic, which especially causes new projects to be trapped, saves MSMEs from limited capital, and improves business development.Research limitation/Implication: This research only used one platform as an object because not all crowdfunding platforms could be accessed and provided the information needed for research.

Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4ICU 2018 Ihyaul Ulum; Pratiwi Fitri Wijayanti
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges and Universities survey 2018) as the samples of study. Intellectual capital components used in this study were a framework constructed by Ulum (2012), which consists of 46 items: 8 items on human capital, 23 items on structural capital, and 15 items on relational capital. The research method used was content analysis. The results showed that from the 44 websites of Muhammadiyah Universities, the IC information which was in form of a narrative was 16%, the figure was 8%, the currency (rupiah) was 0.15%, and the graph was 0.75%. From the 44 Muhammadiyah Universities, none of them revealed the information completely, and it is proved low disclosure of intellectual capital in the website. In terms of the amount of information disclosed, on the average, Muhammadiyah Universities tended to reveal information in forms of narrative format.

PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0 Lilik Intan Herawati; Ihyaul Ulum; Ahmad Juanda
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to identify and provide a high level description of intellectual capital disclosure of vocational colleges in Indonesia based on the Accreditation Instrument of Study Program (IAPS) 4.0. Six ways numerical coding system of content analysis was used to analyze the data. The results indicate that IC disclosure patterns chosen by vovational colleges in Indonesia are mostly in the form of pictures / graphics and narratives. However, the number of undisclosed IC items was very dominant (47.4%).

Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia Ihyaul Ulum; Malinda Malik; Hafiez Sofyani
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to identify the Intellectual Capital (IC) disclosure practices of Indonesia and Malaysian universities on their official websites. This study used ten websites of best Indonesia and Malaysian universities based on 4ICU (International Colleges and Universities) 2018. The Modal intellectual framework developed by Leitner (2004) was used. The framework consists of 36 items: 10 human capital items, nine structural capital items, dan 17 relational capital items. Mann-Whitney U (non-parametric based) was used to test the hypothesis. The result shows that there was a difference between Indonesia and Malaysian universities about the level of Modal intellectual disclosure on their official websites. Generally, the percentages of IC information disclosed on Indonesia and Malaysian universities’ website is just about 50%, while the rest is undisclosed. This indicates that the awareness of the university’s management toward IC disclosure is still low. Therefore, the government role in improving the practice of IC disclosure through regulatory instruments is recommended.

Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index) Cahyo Indra Dharmawan; Ihyaul Ulum; Endang Dwi Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG index (corporate governance) and emails from IICG's official website, www.iicg.org and punctuality data to figure out which companies are implementing corporate internet reporting. The sample in this research was 30 companies registered in CGPI 2015. The analysis method used was descriptive statistic and logistic regression with SPSS software version 21. The result of logistic regression analysis indicated that corporate governance index (CGI) had a significant influence on the punctuality of corporate internet reporting (CIR).Keywords: corporate governance index, corporate governance perception index, corporate internet reporting, punctuality.

Internal Control System, Whistleblowing System, Organizational Commitment And Fraud Prevention: Individual Morality As A Moderating Variable : MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Dinda Dwiyanti; Agung Prasetyo Nugroho Wicaksono; Ihyaul Ulum
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4577

The purpose of this study is to examine the effect of the internal control system, whistleblowing system, and organizational commitment to fraud through individual morality as moderation. This research is associative descriptive research. The population used is all permanent employees of Bank BNI Tulungagung with a sampling form of convenience sampling set by the researcher as many as 55 respondents. The analysis method of this research is PLS analysis through SEM approach by utilizing SmartPLS 3.0 software. The results showed that the internal control system had a significant effect on fraud prevention. However, the whistleblowing system and organizational commitment do not affect fraud prevention. Individual morality weakens the relationship of the internal control system to fraud prevention.

National Intellectual Capital Disclosure of Emerging Country in Asia Tasyahadul Fadlatil Laili; Ihyaul Ulum; Dwi Irawan
Muhammadiyah Riau Accounting and Business Journal Vol 3 No 2 (2022): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v3i2.3464

Intangible assets in the form of intellectual capital have been proven to be one of the factors that influence a company’s success. Previously the concept of intellectual capital was used in the focus of the company's scope, meanwhile theorists argued that the concept of intellectual capital could be incorporated into the state called National Intellectual Capital (NIC). Therefore, the purpose of this paper is to describe the NIC disclosures of each developing country in Asia. The results show that most developing countries in Asia have already disclosed their NICs. Afghanistan is a country that has a low NIC value. This is also in accordance with the financial capital rating as measured by GDP. However, countries with high GDP, including Qatar, United Arab Emirates, and Brunei Darussalam, are countries whose NIC scores are not so high. This is because the country has tangible assets of natural resources in the form of oil.

PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT Rini Suharyani; Ihyaul Ulum; Ahmad Waluyo Jati
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8356

The purpose of this study is to examine the effect of stakeholder pressure and corporate governance on the sustainability report quality in the companies listed on the Indonesia Stock Exchange for 2017. The research sample numbered 28 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the companies. Data analysis uses Content Analysis and WarpPLS 6.0. Based on the results of the study found stakeholder pressure have a significance positive effect on the sustainability report quality and corporate governance have a significance positive effect on the sustainability report quality. Keywords: Sustainability Report, Stakeholder Pressure, Corporate Governance

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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