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All Journal Jurnal Dinamika Akuntansi IJIBE (International Journal of Islamic Business Ethics) Jurnal ASET (Akuntansi Riset) Jurnal Pengabdian Masyarakat AbdiMas Jurnal Ilmu Manajemen dan Akuntansi Terapan Indonesian Journal of Community Services Journal of Islamic Accounting and Finance Research INVEST : Jurnal Inovasi Bisnis dan Akuntansi JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Ilmiah Sultan Agung SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah J-CEKI
Khoirul Fuad, Khoirul
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Islam Sultan Agung Semarang Jl. Raya Kaligawe KM. 4 Semarang, Jawa Tengah, Indonesia. 50112
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROSEDUR AUDIT TERHADAP TANGGUNG JAWAB DALAM PENDETEKSIAN FRAUD Fuad, Khoirul
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4036

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi dari auditor mengenai tanggung jawab dalam mendeteksi fraud, ada tiga variable yang digunakan untuk menguji persepsi ini yaitu independensi, kompetensi dan prosedur audit. Data yang digunakan dalam penelitian ini adalah data primer yaitu dalam bentuk kuesioner dengan menggunakan pertanyaan terbuka dan tertutup yang dinyatakan dengan skala likert 1 sampai 5. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja di BPK dan BPKP Provinsi Jawa Tengah, pengambilan sampel dalam penelitian ini mengunakan teknik random sampling dan diperoleh jumlah sampel sebanyak 65 auditor, dengan total kuesioner yang bisa digunakan sebanyak 58 orang. Hasil dari penelitian ini menunjukkan bahwa X1 berpengaruh positif terhadap Y dengan nilai signifikansi 0,013, X2 juga berpengaruh positif terhadap Y dengan nilai signifikansi 0,002 sedangkan X3 berpengaruh negative terhadap Y dengan nilai signifikansi 0,535. This research aims to understand the perception of auditors responsibility in detecting fraud, there are three of variable used to test this perception that is independence, competence and an auditing procedure. The data used in this research is primary data which are in the form of the questionnaire by using the question open and closed expressed with likert scale of 1 to 5 . Population that is used in this research is auditor BPK and BPKP that work in Central Java Province, the sample collection in this research technique using random sampling and obtained the number of samples from 65 auditors, with a total of the questionnaire can be used as many as 58 people. The result of this research shows that positive affect on the X1 significance 0,013 with the value of Y, X2 also affect the value of significance to Y with positive 0,002, while X3 0,535 with the significance of the negative influence to Y.
The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX) Fuad, Khoirul; Ariyani, Nurlita Dwi; Handayani, Retno Tri
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.5821

Abstract

Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data.  Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.
Direct and Indirect Testing for Accountability of Regional Financial Management and Trust Level of Public-Stakeholders in Local Government Fuad, Khoirul; Winarsih, Winarsih
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33903

Abstract

Every organization wants to be trusted by public-stakeholders. Their trust is a form of recognition for results, performance, and achievements. The authority of the central government to regional governments regarding financial management is a demand for improvement in all areas in order to achieve a goal and target from the central government, one of which is that all parties trust. Therefore, this study tries to connect several factors that can be used as indicators to achieve public trust, including the presentation and accessibility of regional financial reports, control activities carried out by local governments, and accountability of financial reports prepared by local governments. This study used a quantitative approach by distributing questionnaires to the 160 local bureaucracies (Indonesian: OPD which stands for Organisasi Perangkat Daerah) in Semarang. This study used structural equation modeling (SEM) with smart PLS. This study found that the presentation of financial reports, accessibility of financial reports, and control activities had a positive effect on the accountability of regional financial management. Besides, this research also found that the presentation of financial reports, accessibility of financial reports, control activities and accountability of regional financial management had a positive effect on public stakeholder trust. Furthermore, the accountability of regional financial management fully mediates the relationship between the presentation of financial statements, the accessibility of financial reports, and control activities on public-stakeholder trust.
PEMANFAATAN LIMBAH KOTORAN SAPI MENJADI PUPUK ORGANIK UNTUK PENINGKATAN EKONOMI MASYARAKAT Fuad, Khoirul; Winarsih, Winarsih
Jurnal Pengabdian Masyarakat AbdiMas Vol 7, No 04 (2021): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v7i04.4493

Abstract

Limbah merupakan suatu hal yang sudah tidak mempunyai kadar nilai dan kandungan manfaat ekonomi, selain itu limbah pun dirasa sebagai salah satu pencemaran lingkungan. peternakan sapi yang ada disetiap daerah utamanya ada di desa yang bisa jadi dijadikan sebagai sumber penghasilan tambahan bagi petani selain dari hasil mereka bercocok tani, masyarakat sering mengabaikan manfaat limbah terhadap pertanian mereka, mereka belum tau arti dan kegunaan limbah sapi untuk pemanfaatan lahan pertanian mereka. pengabdian ini dimaksudkan untuk memberikan edukasi dan pelatihan sederhana agar mayarakat peternak sapi bisa membuat limbah urine sapi menjadi salah satu pupuk organik yang bisa digunakan langsung terhadap pertanian mereka. Metode yang digunakan dalam pengabdian ini dengan mengumpulkan para pemilik ternak sapi yang ada di Dukuh Winong Desa Kaliwungu Kabupaten Kudus untuk diberikan sebuah edukasi dan praktek secara langsung, hasil yang diperoleh setelah adanya pengabdian ini menunjukkan masyarakat peduli dan antusias mengikuti kegiatan ini, mereka merasa mendapatkan pengetahuan baru dan mampu untuk mengolah urine sapi dengan cara yang tidak susah dan menggunakan alat – alat yang cukup sederhana, selain itu dari praktek pembuatan pupuk cair organic ini dianggap berhasil salah satunya tidak ada bau dari bekas urine tersebut. Kata kunci : limbah, urine, organik
PENGARUH LEVERAGE, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021) Zulkifli, Muamar Dani; Fuad, Khoirul
Jurnal Ilmiah Penelitian Mahasiswa Vol 3, No 1 (2024): Maret 2024
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Agresivitas pajak merupakan tindakan memanipulasi PKP melalui perencanaan pajak menggunakan cara legal melalui penghindaran pajak (tax avoidance) ataupun illegal melalui penggelapan pajak (tax evasion) guna meminimalkan beban pajak yang dikeluarkan. Penelitian ini bertujuan untuk menguji mengenai pengaruh leverage, profitabilitas, dan capital intensity terhadap agresivitas pajak pada perusahaan sektor enery yang terdaftar di BEI periode 2016 – 2021. Jumlah sample penelitian ini adalah 102 perusahaan sektor energy yang diperoleh dengan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan. Data yang digunakan merupakan data sekunder yang berupa laporan keuangan tahunan periode 2016-2021. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menjelaskan bahwa leverage berpengaruh positif tidak signifikan terhadap agresivitas pajak sedangkan profitabilitan dan capital intensity berpengaruh negative signifikan terhadap agresivitas pajak.Kata Kunci : agresivitas pajak, leverage, provitabilitas, capital intensity
BEHAVIOURAL ANALYSIS IN THE VILLAGE FUND SYSTEM USING THE UTAUT METHOD Fuad, Khoirul; Nurrokhmahwati, Nurrokhmahwati; Handayani, Retno Tri
IJIBE (International Journal of Islamic Business Ethics) Vol 6, No 1 (2021): March 2021
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.6.1.68-78

Abstract

The information system aims to simplify, accelerate, and be responsible. The behavior in the use of technology is an essential part of achieving good village financial management using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population of this research is all village government offices in Tegal Regency. This research is a quantitative study with primary data and a convenience sampling method. This research sample is village apparatus that is directly related to the village fund system (SISKEUDES). Meanwhile, the data analysis of this study uses SPSS software. The test results show that performance expectations negatively affect business expectations, social influences, and conditions that facilitate a positive and significant impact.
Model Penyusunan Analisis Standar Belanja Kabupaten Kudus Dalam Menunjang Proses Perencanaan, Penganggaran, dan Pengawasan APBD Sumiati, Siti; Apriyanti, Hani Werdi; Fuad, Khoirul
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 2 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i2.158

Abstract

Local governments need to develop a Standard Expenditure Analysis (ASB) system as mandated in laws and regulations in order to create an effective and efficient budget. It is very important for local governments to provide clarity in determining the time unit and number of units used in activities so that there is uniformity so that the preparation of the Standard Expenditure Analysis is more precise. The basis for preparing the Standard Expenditure Analysis (ASB) should not only look at one year in order to obtain a better ASB model in predicting total expenditure. This study develops an ASB model that can be used by the Kudus Regency Government   Keywords :  Standard Expenditure Analysis, Budgeting, Kudus
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nadaredo, Salsa Haliza; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung; Fuad, Khoirul
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i1.12619

Abstract

This study aims to determine how profitability, liquidity, capital structure, dividend policy, and company size affect company value as determined by the price-to-book value (PBV) ratio. Sampling with purposive sampling technique is used together with quantitative methods to collect data. By using 58 company data in the energy industry listed between 2021 and 2023 on the Indonesia Stock Exchange. The analysis tool used is multiple linear regression through the SPSS program. The findings in this study reveal that the variables profitability, dividend policy, capital structure, and company size affect company value. In addition, this study produces a liquidity variable that does not affect company value. The implication of this study is the importance of companies paying attention to financial performance and company policies to increase company value.
Pengembangan Pemasaran Online pada Bisnis Usaha Mikro Kecil di Desa Pulosari Kecamatan Karangtengah Kabupaten Demak Fuad, Khoirul; Hastuti, Erma Sri; Amilakhaq, Farikha; Santoso, Bedjo
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.106-113

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini penting dilaksanakan karena potensi ekonomi Usaha Mikro Kecil (UMK) di Desa Pulosari belum diimbangi dengan kemampuan pemasaran digital yang memadai. Produk lokal seperti keripik singkong, opak, dan bekatul olahan memiliki nilai jual tinggi, namun masih dipasarkan secara tradisional tanpa kemasan menarik, tanpa merek, dan belum memanfaatkan platform digital. Hal ini menunjukkan adanya gap antara potensi produk dan strategi pemasaran yang digunakan, serta lemahnya literasi digital pelaku UMK. Sebagai solusi, PKM ini menawarkan pelatihan terpadu yang mencakup pemasaran digital, pembuatan kemasan produk, dan penguatan identitas merek (branding). Metode yang digunakan berbasis pendekatan pemberdayaan masyarakat, dimulai dari identifikasi kebutuhan, pelatihan interaktif berbasis praktik, hingga pendampingan pasca pelatihan. Materi pelatihan disesuaikan dengan kondisi dan kebutuhan pelaku UMK setempat. Hasil pelatihan menunjukkan peningkatan pemahaman peserta sebesar ±80% dalam penggunaan media sosial dan marketplace untuk promosi produk. Pelaku UMK mulai mampu membuat konten digital, menyusun kemasan yang lebih menarik, serta mengembangkan identitas merek yang membedakan produk mereka di pasar. Selain itu, muncul kesadaran kolektif untuk membentuk jaringan komunitas usaha dan mengadopsi pemasaran berbasis teknologi. PKM ini berhasil mendorong transformasi UMK dari pendekatan tradisional menuju pemasaran digital yang lebih kompetitif.This Community Service Program (PKM) is essential due to the untapped economic potential of MSEs (Micro, Small, Enterprises) in Pulosari Village, which has not been matched by adequate digital marketing capabilities. Local products such as cassava chips, opak, and processed rice bran have high market value but are still marketed traditionally—without appealing packaging, branding, or use of digital platforms. This reflects a gap between product potential and marketing strategy, as well as low digital literacy among MSEs actors. As a solution, this PKM implemented an integrated training program covering digital marketing, product packaging design, and brand development. The method applied was a community empowerment approach, involving needs assessment, hands-on interactive training, and post-training mentoring. The training materials were tailored to the local conditions and needs of MSEs participants. The training results indicated an approximate 80% improvement in participants’ understanding of how to use social media and marketplaces to promote their products. Participants began to create digital content, develop more attractive packaging, and build brand identities that distinguished their products in the market. Furthermore, there was a growing collective awareness to establish business networks and adopt technology-based marketing. This PKM successfully initiated a transformation of local MSEs from traditional approaches toward a more competitive digital marketing model.
Pengukuran Kinerja Keuangan Daerah melalui Rasio Keuangan: Studi pada Pemerintah Provinsi Jawa Tengah Tahun 2019–2023 Wijayanti, Heni; Fuad, Khoirul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10444

Abstract

Abstract: Penelitian ini bertujuan untuk mengukur dan menganalisis kinerja keuangan Pemerintah Provinsi Jawa Tengah selama periode 2019–2023, mencakup masa pandemi dan pascapandemi Covid-19. Pengukuran dilakukan menggunakan pendekatan rasio keuangan berdasarkan data Laporan Realisasi Anggaran (LRA), dengan lima indikator utama: rasio kemandirian fiskal, efektivitas Pendapatan Asli Daerah (PAD), efisiensi anggaran, pertumbuhan fiskal, dan derajat desentralisasi fiskal. Hasil penelitian menunjukkan bahwa kemandirian fiskal dan desentralisasi fiskal Provinsi Jawa Tengah tergolong sangat baik, mencerminkan kemampuan daerah dalam mengelola keuangan secara mandiri. Namun demikian, efisiensi anggaran masih tergolong rendah, dengan belanja yang cenderung melebihi pendapatan. Efektivitas PAD relatif stabil, meskipun mengalami penurunan pada tahun terakhir. Rasio pertumbuhan menunjukkan fluktuasi yang cukup tinggi, mengindikasikan ketidakstabilan fiskal. Temuan ini menegaskan perlunya penguatan dalam efisiensi pengeluaran, stabilisasi pertumbuhan fiskal, serta optimalisasi penerimaan PAD untuk memperkuat kualitas tata kelola keuangan daerah ke depan. Keywords: Kinerja Keuangan Daerah, Kemandirian Fiskal, Efektivitas, Efisiensi, Desentralisasi Fiskal.
Co-Authors Agung Prajanto Alim Adiwijaya, Zainal Amilakhaq, Farikha Ariyani, Nurlita Dwi Bedjo Santoso Kadri Handayani, Retno Tri Hastuti, Erma Sri Hayu Wikan Kinasih Heni Wijayanti, Heni Ilhami, Aulia Nadaredo, Salsa Haliza Nurrokhmahwati, Nurrokhmahwati Pamungkas, Carolina Wahyu Ririh Dian Pratiwi Sanubari, Sahda Dian Sumiati, Siti Werdi Apriyanti, Hani Winarsih Winarsih Zulkifli, Muamar Dani