Article Per Year (5 Year)
p-Index From 2020 - 2025
2.715
P-Index
This Author published in this journals
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
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
PENGARUH UKURAN, KOMPLEKSITAS, PROGRAM INTERNASIONAL, DAN STATUS AKREDITASI TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA UNIVERSITAS MUHAMMADIYAH DI INDONESIA Desti Aulia; Ihyaul Ulum; Endang Dwi Wahyuni
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10152

Abstract

The purpose of this study was to identify the effect of size, complexity, international programs, and accreditation status on the disclosure of intellectual capital at Muhammadiyah universities in Indonesia. This study uses purposive sampling with a sample of 41. The IC component used in this study is the Leitner (2002) framework developed by Ulum (2012) which consists of 46 items. Data analysis using content analysis and WarpPLS 6.0. The results showed that the disclosure of Intellectual Capital at each University was different, in terms of the amount of information disclosed, the size of the Muhammadiyah University had a significant positive effect on the disclosure of intellectual capital, as well as the complexity, international programs, and accreditation status had a significant positive effect on the disclosure of the Muhammadiyah University's 4ICU version 2018.
Praktik Social Responsibility pada Pedagang Muslim Kaki Lima: Perspektif Triple Bottom Line dan Nilai-Nilai Islam Uswatun Hasanah; Tri Wahyu Oktavendi; Ihyaul Ulum
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5313

Abstract

The purpose of this study is to reveal the practice of Social Responsibility based on Islamic values. This study uses a qualitative-etnomedology approach with the unit of analysis is a Muslim Street Vendor. Depth interview is used for the data collection technique. The data analysis technique uses the stages of data reduction, data presentation, and verification. Muslim Street Vendors carry out Triple Bottom Line implementation, such as the profit from the sales of Muslim Street Vendors setting aside a portion of their profits for qurban. In terms of people, Muslim Street Vendors provide leftover food and also improve the welfare of their employees by providing incentives for every sale. Lastly, the planetary dimension is reflected in the activity of cleaning the surrounding outlets and disposing of garbage in its place, to maintain environmental sustainability. Islamic Values such as “ukhuwah” and gratitude are internalitation in implementation of SR. In other side, Spiritual Oriented also underlined in Implementation of SR., The implications of the practice of social responsibility seem small, but with the large number of street vendors, these small things can have a very big impact.
THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES Rafida Az-Zahra; Ihyaul Ulum; Dwi Irawan
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.25

Abstract

Abstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan PancasilaTujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila.Metode – Penelitian ini menggunakan metode wawancara dengan informan akademisi akuntansi dan penyedia jasa akuntan. Teknik analisis data menggunakan nilai Al-Baqarah dan Pancasila.Temuan Utama – Kondisi kebebasan nilai pada kualitas etika akuntan saat ini tidak memiliki kecondongan pada keserakahan duniawi. Hal tersebut mendorong pentingnya pemahaman utuh seorang manusia untuk menyelaraskan keilmuan dan tindakannya dengan hati. Penelitian ini mengusulkan konsep prinsip dasar etika yang berlandaskan Al-Baqarah dan Pancasila sebagai suatu alternatif.Implikasi Teori dan Kebijakan -  Penelitian ini menemukan perspektif spiritual dan pancasila saling utuh dan berkorelasi. Kedua nilai tersebut dapat posisi untuk mengakomodir kualitas etika akuntan.Kebaruan Penelitian – Landasan agama dan Pancasila dikombinasikan untuk menjadi prinsip dasar etika akuntan yang utuh. Abstract – The Basic Principles of Accountant Ethics: Al-Baqarah and Pancasila PerspectivesMain Purpose – This study seeks to develop the basic principles of ethical accounting with religious values and Pancasila.Method – This study uses interviews with accounting academics and accounting service providers. The data analysis technique uses the values of Al-Baqarah and Pancasila.Main Findings – The condition of value freedom on the ethical quality of accountants currently does not tend towards worldly greed. This condition encourages the importance of a complete understanding of a human being to harmonize his knowledge and actions with the heart. This study proposes the concept of basic ethical principles based on Al-Baqarah and Pancasila as an alternative.Theory and Practical Implications - This study finds that spiritual and Pancasila perspectives are integral and correlated. Both of these values can be positioned to accommodate the ethical quality of accountants.Novelty – Religious foundations and Pancasila are combined to become the basic principles of accounting ethics.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Dan Motivasi Kerja Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Ukm Di Kota Batu Septiana Nurhayati; Ihyaul Ulum; Novitasari Agus Saputri
Journal of Comprehensive Science (JCS) Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

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

Abstract

Penelitian ini di lakukan di Kota Batu. Tujuan penelitian ini untuk mendeskripsikan pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja berpengaruh terhadap peningkatan penggunaan informasi akuntansi pada pelaku UKM. Penelitian ini termasuk penelitian kuantitatif asosiatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik convenience sampling. Penelitian ini menggunakan data primer yaitu menggunakan kuesioner kepada informan UKM di Kota Batu. Alat yang digunakan dalam penelitian ini adalah menggunakan software aplikasi berupa SmartPLS dengan pendekatan SEM (Structural Equation Model). Hasil penelitian ini menunjukkan bahwa pengetahuan akuntansi dan pengalaman usahan berpengaruh positif terhadap penggunaan informasi akuntansi, sedangkan motivasi kerja berpengaruh negative terhadap penggunaan informasi akuntansi.
PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN SEKOLAH BERBASIS EXCEL PADA MTS MUHAMMADIYAH SE-KOTA MALANG Mudrifah Mudrifah; Ihyaul Ulum; Fahmi Dwi Mawardi
COVIT (Community Service of Health) Vol. 3 No. 1 (2023): MARET 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/covit.v3i1.14058

Abstract

Schools under the Muhammadiyah Regional Leadership (PDM) in Malang City still vary in their financial governance implementation and are not in accordance with financial reporting standards according to PSAK 45. This happens because there are no standard standards that have been imposed by PDM or the higher institution is the East Java Muhammadiyah Regional Leadership (PWM). Guidelines for school financial management have not been effectively enforced or required for any Muhammadiyah charity efforts. So that most of the schools under Muhammadiyah's charitable efforts do not understand financial reporting in accordance with applicable accounting standards and are still manual. The purpose of this community service is for MTs Muhammadiyah schools in Malang City to be able to prepare financial reports according to generally accepted accounting principles and to be able to fulfill financial reporting obligations in accordance with applicable laws and regulations. In addition, partners can create, use and understand excel-based school financial reporting. Keywords: financial management, financial reporting, microsoft excel, MTs muhammadiyah, malang city
Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies Ria Triananda Putri; Ihyaul Ulum; Adi Prasetyo
Journal of Innovation in Business and Economics Vol. 2 No. 02 (2018): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v2i02.7323

Abstract

The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigger size of companies, the higher amount of tax avoidance.
The Moderating Role of Environmental Performance in the Effect of Profitability, Liquidity and Growth Opportunities for Disclosure on Carbon Emissions Aviani Widyastuti; Seva Eka Cahyani; Ihyaul Ulum
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.57888

Abstract

This study aims to examine the effect of profitability, liquidity, and growth opportunity on carbon emission disclosures with environmental performance as a moderating variable. The population of this study is high-profile industrial companies listed on the Indonesia Stock Exchange (IDX), with the sample in this study being 123 high-profile industrial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Determination of the number of samples used purposive sampling method. The hypothesis was tested using the SPSS 26 program with Multiple Regression Analysis (Multiple Linear Regression) and Moderated Regression Analysis (MRA). The results of this study indicate that profitability and liquidity have a significant effect on carbon emission disclosures. Growth Opportunity do not have a significant effect on carbon emission disclosures. Environmental performance has a significant effect on carbon emission disclosures.
DETERMINAN PENCEGAHAN FRAUD DIMEDIASI OLEH AUDITOR INTERNAL APIP Adinda Priski Dhea Asiyanti; Ihyaul Ulum; Agung Prasetyo Nugroho Wicaksono
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.5078

Abstract

In Indonesia, fraud is better known as corruption. Law Number 20 of 2001 explains that corruption is an action that harms the common interest or the wider community for the benefit of personal interests and/or certain groups. Fraud is usually triggered by a weak control system and lack of supervision in financial management. Problems regarding fraud have been found in the remaining facilitator recruitment funds, as well as accountability for financial reporting of village funds. Sampling in this study used a type of sampling, namely probability sampling with a simple random sampling technique and using the Slovin formula in determining the sample size. The data analysis technique used is SEM PLS (Partial Least Squares) data analysis using Smart PLS 3.0 software. From the results of this research, accountability has no effect on fraud prevention, while village apparatus competency and APIP internal audit supervision have a positive and significant effect on fraud prevention .
Pendampingan Penyusunan Laporan Keuangan, Dana Desa dan Perpajakan Bagi Perangkat Desa Petung Sewu Kecamatan Dau Kabupaten Malang Mudrifah, Mudrifah; Ulum, Ihyaul
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 1 No. 3 (2023): Renata - Desember 2023
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.26

Abstract

Pemerintah desa Petungsewu menerima dana yang vital dari pemerintah pusat. Namun, dalam mengelola keuangan desa, mereka masih menghadapi kendala. Terbatasnya kemampuan perangkat desa dalam hal manajemen keuangan menjadi hambatan utama. Alasan pemilihan topik ini adalah untuk memberikan dukungan kepada Desa Petungsewu dalam meningkatkan keahlian perangkat desa dalam mengelola keuangan, baik yang diterima dari pemerintah pusat maupun dari sumber penerimaan lainnya. Metode pengabdian yang diusung dalam penelitian ini melibatkan beragam pendekatan, mulai dari ceramah, tutorial, diskusi, pendampingan, hingga evaluasi kegiatan. Melalui serangkaian kegiatan ini, tujuannya adalah memberikan pemahaman yang kuat kepada perangkat desa tentang manajemen keuangan yang efektif dan efisien. Hasil dari pengabdian ini sangat memuaskan. Perangkat desa berhasil meningkatkan kemampuan mereka dalam melaporkan laporan keuangan dengan menggunakan media komputerisasi, yakni aplikasi Excel yang disediakan. Aplikasi ini bukan hanya sekadar menyusun jurnal dan buku besar, tetapi juga memberikan berbagai fungsi yang mempermudah mereka dalam menyusun laporan keuangan dengan lebih terstruktur dan akurat. Dengan demikian, melalui pendekatan pengabdian masyarakat ini, perangkat desa berhasil meningkatkan keterampilan mereka dalam mengelola keuangan desa. Ini bukan hanya tentang penguasaan teknologi, tetapi juga tentang meningkatkan efisiensi dan transparansi dalam pengelolaan keuangan desa Petungsewu.
Good Corporate Governance (GCG) and Islamic Social Reporting (ISR): A bibliometric approach Krismaya, Sinta; Ulum, Ihyaul; Oktavendi, Tri Wahyu; Afrizal, Faris; Mawardi, Fahmi Dwi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19739

Abstract

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research.Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar.Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research.Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis.Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept.Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.
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, Ismi’ 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