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All Journal Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) COVIT IPSAR (International Public Sector Accounting Review) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis eJEBA
Fahmi Dwi Mawardi
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Halo Effect : Corporate Social Responsibility (CSR) serta Peran Stakeholders Terhadap Kinerja Dan Nilai Perusahaan Fahmi Dwi Mawardi
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.13253

Abstract

Latar Belakang: Tujuan utama perusahaan di era kerbelanjutan bisnis adalah meningkatkan kinerja dan nilai perusahaan melalui peran stakeholders. Hasil Penelitian Akisik (2017) masih terfokus pada perusahaan yang ada Eropa dengan konsensus pertanggungjawaban sosial yang tinggi, sedangkan di indonesia masih terkesan rendah karena kerbijakan yang semi mandatory. Peneliti bermaksud untuk meneliti di perusahaan indonesia dan menekankan juga pada aspek efek halo yang terjadi.Tujuan: Penelitian ini bertujuan untuk menganalisis secara empiris kelompok stakeholders utama yaitu karyawan dan pelanggan dalam mempertimbangkan ulasan pihak ketiga laporan CSR sebagai determinant value keputusan mereka, dan bagaimana keputusan mereka dapat mempengaruhi kinerja dan nilai perusahaan melalui halo efek laporan CSR.Metode Penelitian: Penelitian ini menggunakan moderated regression analysis (MRA) dengan e-views 10. Sampel yang digunakan adalah perusahan yang terdaftar di bursa efek Indonesia (BEI) dan Global Reporting Initiative (GRI).Hasil Penelitian: Hasil penelitian menunjukan dampak kelompok stakeholders karyawan dan pelanggan terhadap kinerja dan nilai perusahaan dipengaruhi oleh ulasan pihak ketiga laporan CSR. Penelitian ini menemukan adanya efek kuat dari stakeholder’s pelanggan yang ada di Indonesia terhadap peningkatan kinerja keuangan dan nilai perusahaan yang dipengaruhi oleh ulasan pihak ketiga CSR. Stakeholders pelanggan lebih memberikan apresiasi berupa dukungan pada perusahaan yang melakukan komitmen sosial dan lingkungan. Dukungan pelanggan berupa niat pembelian, penghargaan produk yang lebih tinggi dan stigma baik terhadap produk perusahaan. Penelitian ini menemukan adanya efek halo yang terjadi pada stakeholders karyawan. Karyawan merupakan stakeholders internal yang tidak bisa terlepas dari dinamika aktivitas perusahaan termasuk CSR. Aliansi stakeholders secara luas menemukan adanya ketidakrelevanan atas informasi dan aktivitas CSR yang dilakukan oleh perusahaan, sehingga menghasilkan keputusan untuk tidak mendukung perusahaan.Keaslian/Kebaruan Penelitian: Penelitian ini dibatasi oleh minimnya perusahaan di Indonesia yang menggunakan pedoman GRI. Penelitian ini memperluas penelitian Akisik (2019) dengan menggunakan variabel pemoderasi dan dilakukan pada perusahaan di Indonesia.
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
Do Good Governance Business Sharia, Innovation and Financial Performance Affect Islamic Social Reporting Quality? Tri Wahyu Oktavendi; Fahmi Dwi Mawardi
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.26247

Abstract

Islamic Social Reporting is an important aspect for companies with sharia principles in increasing their value. Reporting Disclosure currently only focuses on quantity not quality. Quantity can cause information anomaly because it is only based on the amount of disclosure, the way to minimize it is to focus on the quality of social Islamic disclosure. The purpose of this study was to analyze empirically the effect of financial performance (ROA), Innovation Disclosure (ID) and Good Governance Business Sharia (GGBS) on Islamic Social Disclosure (ISR). This study uses moderated regression analysis (MRA) with e-views 11. The sample used is a banking company registered with the financial services authority (OJK). The results of this study indicate that ROA has no effect on ISR, while the other variables, namely ID and GGBS, have an effect on ISR. The results of this research have practical implications, namely the practice of sharia governance and innovation is a part that needs to be strengthened to encourage management to improve the quality of ISR disclosure. In terms of theoretical implications, the results of this research become literature that can contribute to the development of the ISR research model.
Pendampingan Pengelolaan Umkm melalui Digital Marketing dalam Meningkatkan Daya Saing Umkm di Kota Batu Saputri, Novitasari Agus; Mawardi, Fahmi Dwi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 2 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v3i2.21976

Abstract

Pondok Labu merupakan salah satu pelaku usaha dibidang pariwisata dan edukasi. Meskipun pondok labu merupakan salah satu wisata edukasi yang menarik di Desa Pandanrejo Kota Batu, akan tetapi pondok labu belum banyak dikenal masyarakat, khususnya wisatawan Nasional. Hal tersebut akibat dari kurangnya pemasaran yang telah dilakukan oleh pondok labu. Strategi pemasaran yang tepat akan membantu pondok labu lebih dikenal oleh masyarakat luas. Strategi pemasaran yang saat ini dianggap tepat adalah strategi pemsaran yang mampu mengadopsi teknologi secara menyeluruh dengan memanfaatkan platform media sosial baik yang berbayar maupun tidak berbayar. Pengabdi memberikan solusi dalam hal strategi pemasaran yakni denagn membuatkan website official, mendaftarkan ke marketplace mengenai produk pondok labu, mengelola website, marketplace, media sosial, membuat video profil dan membuat branding pondok labu agar mudah dikenal oleh masyarakat secara meluas. Metode yang digunakan adalah dengan cara ceramah, titorial dan pendampingan terbimbing. Adanya pemasaran berbasis teknologi maka akan mempermudah mitra dalam mempromosikan produknya.
Pendampingan Penyusunan Laporan Keuangan Berbasis Excel dalam Upaya Meningkatkan Kualitas Penyusunan Laporan Keuangan Widyastuti, Aviani; Mawardi, Fahmi Dwi Mawardi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 1 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i1.31706

Abstract

ABSTRAK Tujuan – Tujuan dari program ini adalah memberikan kompetensi nyata untuk mitra yaitu Sanggar Bimbingan Belajar Surya sesuai dengan keinginan mitra dalam membuat dan melaporkan laporan keuangan secara sistematis dan berkelanjutan. Desain/metodelogi/pendekatan – Kegiatan ini dilakukan melalui tahapan kegiatan sosialisasi, pelatihan dan pendampingan laporan keuangan berbasis excel kepada mitra seusai kebutuhan. Hasil – Hasil kegiatan menunjukkan bahwa setelah dilakukan sosialisasi dan pelatihan laporan keuangan berbasis excel, mitra memiliki kesadaran akan pentingnya informasi keuangan yang dihasilkan oleh laporan keuangan bagi pengambilan keputusan dan pengelolaan organisasi. Kegiatan pendampingan juga diberikan kepada mitra setelah mendapat kan pelatihan, meskipun mengalami keterbatasan waktu dan jarak yang jauh antara mitra dan tim pengabdi. Originalitas – Melalui kegiatan program pengabdian masyarakat ini dapat mengatasi permasalahan mitra dalam membuatan dan melaporkan laporan keuangan secara sistematis dan berkelanjutan.
Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective Leniwati, Driana; Rohani, Siti; Ahmad Juanda; Agung Prasetyo NW; Fahmi Dwi Mawardi
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4630

Abstract

This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material cost-benefit based on a socio-psychological perspective, where costs are interpreted as economic sacrifices and benefits are interpreted as society's perception of dignity (social and material status), 2) the non-material cost-benefit concept based on a socio-psychological perspective where costs are interpreted as a sense of pride (prestige) and strengthening family relationships. This study contributes to theory and practice which the interpretation of the cost-benefit concept in accounting has a broader context where costs are interpreted not just material (money) but there are non-material values that are formed because of the social and psychological environment and in terms of policy in the company, this interpretation can be taken into consideration in making policies. The novelty is trying to look at the concept of cost-benefit from a different perspective from accounting science, namely from a social psychology perspective which is expected to raise human awareness for the better.
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.
MAPALUS ACTIVITY-BASED REVENUE MANAGEMENT ANALYSIS FOR SUSTAINABLE GOVERNANCE Mardjun, Joya Thasya Ikrimah; leniwati, Driana; Wahyuni, Endang Dwi; Mawardi, Fahmi Dwi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2909

Abstract

This study focuses on the integration of revenue management and cultural values in Mapalus activities, specifically in managing income obtained from farmers' dues in the Manado region. The study aims to explore the blend of cultural values and income management in Mapalus activities, identify advantages and disadvantages, and develop strategies to maintain transparency, accuracy, and fairness in fund allocation. The interpretive paradigm with a qualitative approach is employed, using a case study research design. Primary data from interviews with key stakeholders and secondary data from accounting reports are utilized. The research highlights the importance of cultural values in revenue management and how they influence decision-making processes. It also emphasizes the role of accounting in maintaining transparency and accuracy in managing funds raised from activities like collecting dues. The findings contribute to a deeper understanding of the unique accounting practices that reflect the values and culture of the Mapalus community.
Analisis Social Return On Investment (SROI) Pada Program Pendanaan Usaha Mikro dan Kecil (PUMK) CSR PT. Petrokimia Gresik Yekti, Wahyu Kuncoro; Affan, Muhammad Wildan; Mawardi, Fahmi Dwi
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.74

Abstract

Tujuan: Tujuan dari penelitian ini untuk menganalisis keberhasilan Program Pendanaan Usaha Mikro dan Kecil (PUMK) pada mitra binaan Corporate Social Responsibility (CSR) UD. Utomo Joyo menggunakan pendekatan Social Return On Investment (SROI). Metodologi/Pendekatan: Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif dengan triangulasi data untuk kemudian dideskripsikan dalam bentuk angka yang diolah menjadi perhitungan dampak serta menjadi bahan analisis pemetaan Tujuan Pembangunan Berkelanjutan (TPB). Hasil: Hasil dari penelitian ini menunjukkan rasio SROI 2,45:1, berarti setiap Rp 1,- yang diinvestasikan oleh PT Petrokimia Gresik pada Program PUMK CSR menciptakan nilai pengembalian sosial sebesar Rp 2,45,- sebagai gambaran manfaat atas investasi sosial. Perolehan rasio SROI yang positif pada Program PUMK menunjukkan keberhasilan program telah memberikan manfaat sosial secara signifikan, sehingga program ini layak untuk terus dikembangkan. Implikasi Praktis: Program PUMK CSR menjadi alternatif bagi para pengusaha kecil dan menengah dalam mengatasi masalah pengembangan usaha, mulai dari keuangan, pemasaran produk, maupun manajerial bisnis. Kebaruan: Penelitian ini berkontribusi pada pengembangan penyelenggaraan program PUMK.
Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia: (The Effect of Non-Performing Financing Mudharabah and Musyarakah Financing on Profitability Moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia) Deffa Salsabilah Rusyda; Masiyah Kholmi; Fahmi Dwi Mawardi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 10 No. 1 (2023): e-JEBA Volume 10 Number 1 Year 2023
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v10i1.38084

Abstract

The purpose of this study is to analyze and test the effect of Non-Performing Financing on Mudharabah Financing and Musyarakah Financing on Profitability moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia for the 2017-2021 period. This study uses a population of all Islamic Commercial Banks in Indonesia for the 2017-2021 period. The sampling method in this study used a purposive sampling method. The data acquisition technique in this study uses secondary data, namely in the form of an annual report for Islamic Commercial Banks in Indonesia in the 2017-2021 period. The data analysis method used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study show that Non-Performing Financing of mudharabah financing and musyarakah financing simultaneously (Test F) has an effect on profitability and this study provides evidence that Non-Performing Financing of mudharabah financing and musyarakah financing has a negative and significant effect on Profitability in Islamic Commercial Banks. As well as Good Corporate Governance (GCG) can moderate Non-Performing Financing mudharabah financing and musyarakah financing on profitability.
Co-Authors Agung Prasetyo NW Ahmad Juanda Aviani Widyastuti Ayu Virnandasari Deffa Salsabilah Rusyda Driana Leniwati Endang Dwi Wahyuni Faris Afrizal Ihyaul Ulum Krismaya, Sinta Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Mudrifah, Mudrifah Muhammad Wildan Affan Novitasari Agus Saputri Saaul Mufidah, Ikhdazahrotunni Sholana, Rafli Siti Rohani Sri Wahjuni Latifah Tri Wahyu Oktavendi Tri Wahyu Oktavendi Wahyu Oktavendi, Tri Yekti, Wahyu Kuncoro Zakaria, Azfahanee