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CEO Tenure, ESG Disclosure; Financial Performance; Sustainability Performance; Sustainability Reporting Asâ€™ari, Tengku Muhamad Hasan; Yaya, Rizal
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Poor financial performance in some State-Owned Enterprises (SOEs) in the last decade have been at publicâ€™s concern. This study aims at analyzing the influence of capital contribution, asset growth, liqudity, and state ownership on financial performance of state-owned enterprises. The subject in this study is SOEs listed in the Indonesian Stock Exchange during 2015-2018. Eigthy samples were collected and analysed by using multiple regression analysis. The results of the statistical test shows that state ownership measured by percentage of shares owned by the government has a negative and significant effect on financial performance state-owned. Meanwhile other variables such as capital contribution, asset growth and liqudity have no effect on financial performance of state-owned enterprises. This indicates that SOEs with high government shares tend to have more external intervention than those with less Government shares. For the SOEs with high government shares, there is a strong need to be managed with more professional to have better financial performance.

Analisis Penerapan Islamic Social Reporting dan Tata Kelola Lembaga Keuangan Mikro Syariah dalam Mendorong Mobilitas Sosial Nasabah Yaya, Rizal; Purnami, Kartika Dewi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030226

This research aims to evaluate the implementation of Islamic Social Reporting (ISR) and governance in the Islamic micro-finance institutions in encouraging the movement of social mobility. The object of this study consists of two Islamic microfinance institutions: Islamic Micro Finance (BMT) BIF and Islamic Rural Bank (BPRS) BDW. The subjects of this research were staff and costumers of Islamic microfinance institutions. This research used qualitative descriptive method. Based on the analysis conducted both institutions provide funding for their costumers based on Islamic contract and mostly for working capital. The financing procedure was through collection of customerâ€™s identity, conducting surveys and contract singing. The installment to BMT BIF and BPRS BDW was made by the customers in two ways: the customers pay to the marketing person who came to visit them or the customer comes to the office of BMT BIF and BPRS BDW. Social activities in both institutions are relatively similar such as scholarships, donations for orphans, sponsorship of the institutions related to Muhammadiyah. The social activity reporting format are different in both institution. BMT BIF social responsibility activities are reported specifically in the BMT Annuat General Meeting (RAT), mean while the BPRS BDW has not made specifif social responsibility reporting for their Annual General Meeting. From financing and social responsibility both institutions have been able to assist the movement of social mobility in society, especially in customers, it can be seen from costumers that initially did not have a business then now can have a business and still growing. Moreover, their costumers can survived from moneylenders trap. In terms of ISR compliance reporting for both institutions, the BMT BIF has met 70%-80% compliance, while BPRS BDW 50% compliance.

Kesenjangan Harapan Antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah Yaya, Rizal; Abdurahim, Ahim; Nugraha, Danang Aji
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.787 KB)

The use of revenue sharing between depositors and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors. This research tries to find out the possibility of the existence of expectation gap in the information provided by banks as the provider of information to the depositors as the user of the information. Based on assimetry information theory, depositors as a party with less information, wouldÂ demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors. One hundred ninety-two depositors and one hundred thirty-eight staffs of Islamic banks in Yogyakarta and Surakarta has been surveyed with questionnaire. This research used independent sample t-test in analyzing the expectation gap of the two groups. The result shows that (1) the user of information have significantlyÂ less expectation than the provider ofÂ financial information, (2) there is no expectation gap between the user and the provider of banksâ€™Â information in non financial information Â

Analisis Penerapan Islamic Social Reporting dan Tata Kelola Lembaga Keuangan Mikro Syariah dalam Mendorong Mobilitas Sosial Nasabah Yaya, Rizal; Purnami, Kartika Dewi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030226

Penelitian ini bertujuan untuk mengevaluasi penerapan Islamic Social Reporting (ISR) dan tata kelola di lembaga keuangan mikro syariah untuk mendorong mobilitas sosial. Objek penelitian ini yaitu Islamic Micro Finance (BMT) BIF dan Bank Perkreditan Rakyat Syariah (BPRS) BDW. Penelitian ini menggunakan metode deskriptif kualitatif. Berdasarkan analisis, kedua lembaga tersebut memberikan pendanaan kepada pelanggannya berdasarkan akad syariah dan sebagian besar untuk modal kerja. Prosedur pembiayaan melalui pengumpulan identitas nasabah, melakukan survei dan penandatanganan kontrak. Angsuran BMT BIF dan BPRS BDW dilakukan oleh nasabah dengan dua cara. Kegiatan sosial di kedua panti tersebut relatif sama nanun format pelaporan kegiatan sosial berbeda. Kegiatan tanggung jawab sosial BMT BIF dilaporkan secara khusus dalam Rapat Umum Tahunan (RAT) BMT, sedangkan BPRS BDW belum membuat laporan tanggung jawab sosial khusus untuk Rapat Umum Tahunannya. Dari pembiayaan dan tanggung jawab sosial, kedua lembaga tersebut telah mampu membantu pergerakan mobilitas sosial di masyarakat, khususnya nasabah. Terkait pelaporan kepatuhan ISR kedua institusi, BMT BIF telah memenuhi kepatuhan 70% -80%, sedangkan kepatuhan BPRS BDW 50%.

Analisis Komparatif Kinerja Keuangan Bank Pembiayaan Rakyat Syariah dan Bank Perkreditan Rakyat Di Provinsi Daerah Istimewa Yogyakarta dalam Menghadapi Perlambatan Ekonomi Santosa, Santosa; Yaya, Rizal; Pribadi, Firman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v6i11.4654

Penelitian ini adalah bertujuan untuk menyelidiki perbedaan kinerja Bank Pembiayaan Rakyat Syariah (BPRS) dan Bank Perkreditan Rakyat (BPR) dengan menganalisis rasio keuangan. Lima kategori kinerja keuangan yaitu; profitabilitas, efisiensi, risiko, kualitas aset dan likuiditas digunakan untuk menguji perbedaan kinerja keuangan bank. Studi ini secara komprehensif menganalisa duabelas (12) Bank Pembiayaan Rakyat Syariah (BPRS) dan lima puluh empat (54) Bank Perkreditan Rakyat (BPR) untuk periode 2014 – 2018 di Provinsi Daerah Istimewa Yoyakarta. Teknik analisis yang digunakan dalam penelitian ini adalah uji beda dua rata-rata (independent sample t-test) dan regression Logistic. Hasil studi menunjukkan bahwa Bank Pembiayaan Rakyat Syariah (BPRS) relatif lebih baik dalam profitabiltas, manajemen efisiensi, dan kualitas aset sementara, Bank Perkreditan Rakyat (BPR) lebih unggul dalam manajemen risiko dan likuiditas

Determinan Kualitas Laporan Keuangan Pemerintah Daerah dengan Sistem Pengendalian Internal sebagai Variabel Moderasi Yaya, Rizal; Ramadhani, Nadia
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6064

The aim of this research is to see how the quality of local government financial reports, with the internal control system as a moderating variable, is influenced by the use of technology, good governance, and human resource competence. This research is motivated by the increasing cases of corruption, bribery, low integrity and fraud in the administration of regional government. This quantitative research uses primary data and purposive sampling method involving 98 employees of the finance subsection of Regional Apparatus Organizations. The smartPLS v3.0 application allows analysis to test this research hypothesis. The research results show that good governance and human resource competence improve the quality of financial reports. Likewise, the internal control system strengthens the influence of information technology on the quality of financial reports. However, the use of information technology does not affect the quality of financial reports.

Analisis Faktor yang Memengaruhi Minat Muzakki Membayar Zakat di LAZISMU Pada Masa Pandemi Covid-19 Hawwa, Rinanda Salsabiil; Yaya, Rizal
Improvement: Jurnal Manajemen dan Bisnis Vol 3 No 2 (2023): Vol 3 No 2 September 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v3i2.22465

Abstract: This research aims to test and provide empirical evidence of the positive influence of income level, religiosity, and accountability on muzakki's interest in paying zakat in Amil Zakat Institutions during the Covid-19 pandemic, and to test the level of income, religiosity, and accountability on muzakki's interest in paying zakat in LAZ with uncertainty. environment as a moderator. The form of economic problem during the Covid-19 pandemic like now is the decline in people's income because people's purchasing power is reduced. A decrease in income may also affect the muzakki's desire to pay zakat. In this research, the research samples were muzakki who paid their zakat at LAZISMU and the sampling technique was using the purposive sampling method, as many as 79 questionnaires were distributed and 50 questionnaires could be processed. Based on the analysis that has been carried out, the results show that the level of income and accountability have a positive effect on muzakki's interest in paying zakat at Amil Zakat Institutions during the Covid-19 pandemic. And the religiosity variable has no effect on muzakki's interest in paying zakat. Environmental uncertainty as a moderator is unable to strengthen the relationship between income level, religiosity and accountability on muzakki's interest in paying zakat. Keywords: Income Level, Religiosity, Accountability, Environmental Uncertainty, Interest in Paying Zakat Abstrak: Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh positif tingkat pendapatan, religiusitas, dan akuntabilitas terhadap minat muzakki membayar zakat di Lembaga Amil Zakat pada masa pandemi Covid-19, dan menguji tingkat pendapatan, religiusitas, dan akuntabilitas terhadap minat muzakki membayar zakat di Lembaga Amil Zakat dengan ketidakpastian lingkungan sebagai pemoderasi. Bentuk permasalahan ekonomi pada masa pandemi Covid-19 seperti sekarang ini adalah menurunnya pendapatan masyarakat karena daya beli masyarakat berkurang. Penurunan pendapatan mungkin juga berpengaruh terhadap keinginan muzakki untuk membayar zakat. Dalam penelitian ini, yang menjadi sampel penelitian yaitu muzakki yang membayarkan zakatnya di LAZISMU dan teknik pengambilan sampel dengan metode purposive sampling, sebanyak 79 kuesioner yang disebar dan 50 kuesioner yang dapat diolah. Berdasarkan analisis yang telah dilakukan, didapatkan hasil bahwa tingkat pendapatan dan akuntabilitas berpengaruh positif terhadap minat muzakki membayar zakat di LAZ pada masa pandemi Covid-19. Adapun variabel religiusitas tidak berpengaruh terhadap minat muzakki membayar zakat. Ketidakpastian lingkungan sebagai pemoderasi tidak mampu memperkuat hubungan tingkat pendapatan, religiusitas, dan akuntabilitas terhadap minat muzakki membayar zakat. Ini berimplikasi bahwa LAZISMU perlu memberi perhatian pada peningkatan akuntabilitasnya. Kata kunci: Tingkat Pendapatan, Riligiusitas, Akuntabilitas, Lingkungan tidak menentu, Minat membayar Zakat

Analisis Faktor yang Memengaruhi Minat Muzakki Membayar Zakat di LAZISMU Pada Masa Pandemi Covid-19 Hawwa, Rinanda Salsabiil; Yaya, Rizal
Improvement: Jurnal Manajemen dan Bisnis Vol 3 No 2 (2023): Vol 3 No 2 September 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v3i2.22465

Abstract: This research aims to test and provide empirical evidence of the positive influence of income level, religiosity, and accountability on muzakki's interest in paying zakat in Amil Zakat Institutions during the Covid-19 pandemic, and to test the level of income, religiosity, and accountability on muzakki's interest in paying zakat in LAZ with uncertainty. environment as a moderator. The form of economic problem during the Covid-19 pandemic like now is the decline in people's income because people's purchasing power is reduced. A decrease in income may also affect the muzakki's desire to pay zakat. In this research, the research samples were muzakki who paid their zakat at LAZISMU and the sampling technique was using the purposive sampling method, as many as 79 questionnaires were distributed and 50 questionnaires could be processed. Based on the analysis that has been carried out, the results show that the level of income and accountability have a positive effect on muzakki's interest in paying zakat at Amil Zakat Institutions during the Covid-19 pandemic. And the religiosity variable has no effect on muzakki's interest in paying zakat. Environmental uncertainty as a moderator is unable to strengthen the relationship between income level, religiosity and accountability on muzakki's interest in paying zakat. Keywords: Income Level, Religiosity, Accountability, Environmental Uncertainty, Interest in Paying Zakat Abstrak: Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh positif tingkat pendapatan, religiusitas, dan akuntabilitas terhadap minat muzakki membayar zakat di Lembaga Amil Zakat pada masa pandemi Covid-19, dan menguji tingkat pendapatan, religiusitas, dan akuntabilitas terhadap minat muzakki membayar zakat di Lembaga Amil Zakat dengan ketidakpastian lingkungan sebagai pemoderasi. Bentuk permasalahan ekonomi pada masa pandemi Covid-19 seperti sekarang ini adalah menurunnya pendapatan masyarakat karena daya beli masyarakat berkurang. Penurunan pendapatan mungkin juga berpengaruh terhadap keinginan muzakki untuk membayar zakat. Dalam penelitian ini, yang menjadi sampel penelitian yaitu muzakki yang membayarkan zakatnya di LAZISMU dan teknik pengambilan sampel dengan metode purposive sampling, sebanyak 79 kuesioner yang disebar dan 50 kuesioner yang dapat diolah. Berdasarkan analisis yang telah dilakukan, didapatkan hasil bahwa tingkat pendapatan dan akuntabilitas berpengaruh positif terhadap minat muzakki membayar zakat di LAZ pada masa pandemi Covid-19. Adapun variabel religiusitas tidak berpengaruh terhadap minat muzakki membayar zakat. Ketidakpastian lingkungan sebagai pemoderasi tidak mampu memperkuat hubungan tingkat pendapatan, religiusitas, dan akuntabilitas terhadap minat muzakki membayar zakat. Ini berimplikasi bahwa LAZISMU perlu memberi perhatian pada peningkatan akuntabilitasnya. Kata kunci: Tingkat Pendapatan, Riligiusitas, Akuntabilitas, Lingkungan tidak menentu, Minat membayar Zakat

THE EFFECT OF ENTREPRENEURIAL ORIENTATION, MOTIVATION, AND DIGITAL TECHNOLOGY ON THE PERFORMANCE OF VILLAGE-OWNED ENTERPRISES WITH INNOVATION AS A MODERATING VARIABLE Arrasyid, Raihan Rizqy; Yaya, Rizal
Mega Aktiva Vol 14, No 1 (2025): April
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32833/majem.v14i1.621

This study seeks to provide empirical evidence on the effects of entrepreneurial orientation, motivation, and digital technology on the performance of Village-Owned Enterprises (BUMDes), with innovation examined as a moderating variable. The research focuses on BUMDes located in Gunungkidul Regency, with participants consisting of BUMDes managers, including directors, secretaries, treasurers, and heads of business units. A quantitative approach was employed, utilizing primary data collected through structured questionnaires. The sample comprised 55 BUMDes selected through purposive sampling. Data analysis was conducted using SmartPLS 4.0 and IBM SPSS version 22. The findings reveal that both entrepreneurial orientation and motivation have a positive impact on BUMDes performance. However, digital technology does not significantly influence performance, and innovation does not moderate the relationship between entrepreneurial orientation and BUMDes performance.

PERAN MEDIASI ORIENTASI KEWIRAUSAHAAN PADA HUBUNGAN SIKAP LOVE OF MONEY, MOTIVASI KERJA DAN PROFITABILITAS UMKM Budianto, Muhammad Raihandra Putra; Yaya, Rizal
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.2966

Penelitian ini bertujuan untuk mengeksplorasi pengaruh keinginan terhadap kekayaan (love of money) dan motivasi individu terhadap profitabilitas usaha mikro, kecil, dan menengah (UMKM), dengan orientasi kewirausahaan sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif, dengan data primer yang dikumpulkan melalui penyebaran kuesioner. Objek penelitian difokuskan pada UMKM yang beroperasi di Kecamatan Muntilan, Kabupaten Magelang, dengan penerapan teknik random sampling dalam menentukan responden. Analisis data dilakukan dengan menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa variabel cinta uang, motivasi, dan orientasi kewirausahaan berpengaruh positif dan signifikan terhadap profitabilitas. Selain itu, cinta uang dan motivasi juga berpengaruh positif terhadap orientasi kewirausahaan. Lebih lanjut, orientasi kewirausahaan berperan sebagai variabel mediasi dalam hubungan antara motivasi dan profitabilitas, namun tidak memediasi hubungan antara cinta uang dan profitabilitas.

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