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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business Jurnal Akuntansi dan Bisnis JMB : Jurnal Manajemen dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Indonesia Sosial Sains IIJSE
Reskino Reskino, Reskino
Faculty of Economic and Business Syarif Hidayatullah State Islamic University
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Zakat and Islamic Corporate Social Responsibility: Does It Take Effect to the Performance of Shari’a Banking? Sidik, Ichwan; Reskino, Reskino
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.501 KB) | DOI: 10.22515/shirkah.v1i2.23

Abstract

The less than optimal regulation of zakat companies in sharia banking in Indonesia has been salient to the background of this research. This study aims to examine the influence of zakat and Islamic corporate social responsibility (ICSR) to the reputation and performance of companies. Sample data was selectively gathered from 10 sharia banks in Indonesia from 2011 to 2014. Normality test and logistic regression are used to test the effect of zakat on company reputation, the influence of ICSR on company reputation, the influence of zakat on company performance, and the influence of ICSR on corporate performance. The results show that zakat has a positive influence on and is significant to a company's reputation, that ICSR has a positive influence on and is significant to a company's reputation, that zakat has a positive influence and significant impact on the performance of a company, and that ICSR has a positive relation, but no significant effect on company performance. These findings indicate the importance of paying zakat and ICSR as a business strategy for the sharia banking market in Indonesia today. Keywords: zakat, Islamic corporate social responsibility, company performance
DETERMINAN NET PROFIT-MARGIN PADA BUMN NON-BANK DI INDONESIA TAHUN 2018-2022 Pramana, I Gusti Bagus Ari; Hartono, Jaya; Reskino, Reskino
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 01 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i01.31239

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi net profit margin BUMN Non-Bank pada Perusahaan yang etrdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini adalah leverage, ukuran Perusahaan dan Tingkat kompetisi pasar menggunakan lerner index serta menggunakan variabel intellectual capital sebagai variabel control. Penelitian ini menggunakan data laporan keuangan tahunan publikasi tahun 2018 sampai dengan 2022 dengan menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa Berdasarkan hasil analisis dan pembahasan, maka dapat disimpulkan bahwa secara parsial leverage dan total aset berpengaruh positif terhadap net profit margin BUMN Non-Bank yang listing di BEI, sementara itu tingkat kompetisi pasar diketahui tidak memberikan pengaruh yang signifikan dalam memprediksi net profit margin BUMN Non-Bank yang terdaftar di Bursa Efek Indonesia periode 2018-2022.
PERAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD PENTAGON PADA KEMENTERIAN DAN LEMBAGA PEMERINTAH Kurniawan, David; Reskino, Reskino
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.16531

Abstract

This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries and agencies in 2019-2021. The sample was selected based on the purposive sampling method so that 81 Ministries and Government Agencies were obtained with 243 observational data. Based on the panel data test, the results obtained show that rationalization has a significant impact on indications of fraud in financial statements. On the other hand, the factors of pressure, opportunity, competence, and arrogance cannot have a significant impact. The implementation of Good Corporate Governance is proven to moderate the effect of rationalization on the possibility of fraud in financial reports
Pengaruh Moderasi Profitabilitas Pada Hubungan Multinasionalitas dan Transfer Pricing Terhadap Penghindaran Pajak Nugroho, Arif Dwi; Agung Sasangka, Luhur Wicaksana; Reskino, Reskino
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1208

Abstract

Palm oil companies' tax revenues have declined over the past decade despite increased production, indicating tax avoidance. The research focuses on exploring the link between multinationality, transfer pricing, and tax avoidance. Using panel data regression analysis with Eviews, the author analyzes financial reports from palm oil issuers on the Indonesia Stock Exchange from 2011 to 2018. The sample comprises 112 data points selected from a population of 240, based on specific criteria. Results indicate that multinationality has a positive and significant effect on tax avoidance. On the other hand, transfer pricing does not have a significant effect on tax avoidance. In addition, profitability cannot significantly moderate the relationship between multinationality and tax avoidance or between transfer pricing and tax avoidance.
Internal Control Implementation and Earning Management: A Mediation Effect Testing Juliana, Anisa Nur; Reskino, Reskino
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.195-208

Abstract

There must be clear evidence about whether internal control mediates earnings management in the relationship between financial distress and tax planning. This research analysed the direct effect of financial distress and tax planning on earnings management and the indirect effect of financial distress and tax planning on earnings management through internal control. A sample of 126 secondary observation data from 21 samples of SOCs companies and non-financial SOCs subsidiaries listed on the Indonesia Stock Exchange for the 2016-2021 period was used. The test results showed that financial distress had a direct impact on internal control and earnings management, while tax planning did not have a direct impact. The study's findings also do not indicate that internal control can mediate the relationship between financial distress and tax planning on earnings management. Further research is needed to add other variables that can, directly and indirectly, affect earnings management.
REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE: REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE Reskino, Reskino; Juliana, Anisa Nur; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.432-451

Abstract

This study examines the direct and indirect relationship between real earnings management through internal control as a mediating variable. This study uses agency theory to explain the relationship between financial distress, good corporate governance, and real earnings management through internal control. Using quantitative methods, 126 secondary data sources in this study are listed on the Indonesia Stock Exchange (IDX). The SmartPLS application helps researchers analyze data using the partial least squares (PLS-SEM) method—the results of direct testing show that financial distress and good corporate governance affect internal control. Furthermore, financial distress and good corporate governance do not affect real earnings management, while internal control does. Then, the results of the indirect testing of this study are that internal control can mediate the relationship between financial distress and good corporate governance on real earnings management. This study complements the existing literature on real earnings management by focusing on empirical evidence of the relationship between financial distress, good corporate governance, and real earnings management. When studying the occurrence of real earnings management, the internal control component must be considered as a variable mediating the relationship between financial distress, good corporate governance, and real earnings management. This research can provide input for the Financial Services Authority (OJK) policy in formulating policies, regulations, and standards to minimize the opportunity for real earnings management in state-owned companies.
PERAN PEMODERASI KUALITAS AUDIT ATAS PENGARUH PERENCANAAN PAJAK DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Sitompul, Renato; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.506-517

Abstract

The purpose of this study is to examine the impact of tax planning and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. An explanatory strategy with a quantitative approach is used in this study design. Secondary data sources used in this study include the company's financial statements on the balance sheet, profit and loss, and cash flow. This study used a sample of 73 manufacturing companies that were listed on the Indonesia Stock Exchange between 2014 and 2016. Univariate and moderated regression analysis models were used to analyze the data. The findings of this study show that tax planning has a favorable impact on earnings management and audit quality, with KAP Big 4 enterprises performing lower earnings management than KAP non-Big 4 firms. . Furthermore, deferred tax does not increase the favorable impact on earnings management, and firms audited by KAP Big 4 in deferred tax have lower earnings management than firms audited by KAP non-Big 4.
REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT: REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR Azhhar, M. Indra; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.193-209

Abstract

This research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to.
DETERMINASI PENGUNGKAPAN KEY AUDIT MATTERS DI INDONESIA: BUKTI DARI INDEKS KOMPAS100: DETERMINATION OF DISCLOSURE OF KEY AUDIT MATTERS IN INDONESIA: EVIDENCE FROM THE COMPASS100 INDEX Ferizqi, Luthfi; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.325-337

Abstract

This study examines the relationship between audit committee, financial industry, audit firm, firm size to key audit matters (KAM) in Indonesia. A disclosure index approach is employed from the International Standard on Auditing (ISA) 701 and a regression run on a population of Kompas100 Index for the first implementation year in 2022. The hypothesis was assessed utilizing the Multiple Linear Statistical Test, with the analysis performed at a significance level of 0.05. The results of regression analysis indicate that the size of audit committee significantly influences KAM disclosures. A statistically insignificant relationship was found between the financial industry, audit firm, firm size and KAM. The research acknowledges the existence of a positive and statistically significant correlation between the characteristics of the audit committee, financial industry, choice of audit firm, firm size, and the disclosure of KAM within the country. This study also reports the empirical results of the first-time implementation of KAM, such as auditor market share, as well as the number of KAM topics disclosed. The results revealed that the number of reported KAM in Indonesia is significantly lower compared to neighboring countries such as Singapore. Regulatory bodies in Indonesia, could conduct further analysis to determine whether the current enhancement auditor's report is adequate and meets investor expectations. This research improves our understanding of the extent of KAM disclosure and the specific factors in Indonesia, thereby improving the knowledge of policymakers and decision-makers regarding KAM disclosure in audit reports.
Menavigasi Jalan Menuju Perubahan: Mengkaji Faktor Rasional, Politik, dan Kultural dalam Konteks Instansi Pemerintah Reskino, Reskino; Afrizon, Afrizon
JMB : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2024): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v13i1.10862

Abstract

This research aims to examine the influence of rational, political and cultural factors on the adoption and implementation of performance information in the context of government organizations. This research involved 85 respondents who participated in a questionnaire survey to collect relevant data. Data analysis was carried out using the multiple regression method. The research results show that in terms of the adoption of performance information, the internal group has a significant influence, while other groups do not have a significant influence. However, when we talk about the implementation of performance information, the role of internal groups and external groups both have a significant influence. This research also reveals that rational, political and cultural factors are able to explain as much as 35% of the variation in the adoption of performance information and as much as 57% of the variation in its implementation. The findings of this research provide valuable insight into the factors that influence the adoption and implementation of performance information in government organizations, as well as the extent to which these factors can explain variation in the adoption and implementation process. The implications of these findings can help government organizations to increase their efforts to adopt and implement performance information more effectively
Co-Authors AFRIZON AFRIZON, AFRIZON Agung Sasangka, Luhur Wicaksana Arif Dwi Nugroho Azhhar, M. Indra Bilkis, Mulia Saba DAVID KURNIAWAN Ferizqi, Luthfi Habeahan, Jamian Hartono, Jaya Izati, Elis Nur Juliana, Anisa Nur Mulasimadhi, Yoza Nusanto, Galih Wibowo Pramana, I Gusti Bagus Ari Saputra, Winnendra Dwi Sidik, Ichwan Siti Hamidah Sitompul, Renato Sugiarto, Puji Tambunan, Prankyanto Yesi Mutia Basri