Article Per Year (5 Year)
p-Index From 2021 - 2026
4.046
P-Index
This Author published in this journals
All Journal Jurnal Sosiologi Reflektif Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Qurroti: Jurnal Pendidikan Islam Anak Usia Dini Al Hurriyah : Jurnal Hukum Islam Millah: Journal of Religious Studies Proceeding Applied Business and Engineering Conference Socius: Social Sciences Research Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Hukum Islam The Sociology of Islam Jurnal PUBLIQUE Jurnal Komunikasi dan Ilmu Sosial TANJAK : Jurnal Pengabdian Kepada Masyarakat
Husnul Muttaqin
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Physics Social Sciences Transportation Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
The Effect of Local Taxes and Local Levies on the Level of Local Financial Independence in Regency/City in Riau Province in Fiscal Year 2019-2024 Mailani, Mailani; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.710

Abstract

This study aims to determine the impact of regional levies and taxes on the degree of regional financial independence in Riau Province's cities and regencies. Using secondary data from the Directorate General of Financial Balance (DJPK) for the years 2019–2024, this study employs a quantitative approach. Classical assumption tests, including autocorrelation, heteroscedasticity, multicollinearity, and normality tests, were used to analyze the data. tests for multiple linear regression and hypothesis testing, including the t-test, F test, and determination coefficient test (R2). The study's findings demonstrate that the degree of regional financial independence is positively and significantly impacted by partially regional taxes. Additionally, regional levies have a favorable and substantial impact. The degree of regional financial independence is significantly impacted by both of these factors at the same time. These results demonstrate how tax and levy optimization may boost regional fiscal independence and Regional Original Revenue (PAD).
Implementation of Financial Performance of Non-Profit Entities Through ISAK 335 Case Study of the Al Mumtaza Kindergarten Foundation Bengkalis Fitriyani, Zeti; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.723

Abstract

This research was conducted at the Al Mumtaza Bengkalis Kindergarten Foundation. The purpose of this study is to find out how the accounting of the pesantren is applied by the Al Mumtaza Bengkalis Kindergarten Foundation. In addition, the purpose of this study is to find out the obstacles faced in the implementation of ISAK 335 as well as solutions to the obstacles faced in the implementation of ISAK 335 at the Al Mumtaza Kindergarten Foundation. The data collection method used in this study is by means of interviews, observations, documentation and literature studies. Interviews, namely researchers conduct questions and answers directly with informants involved in the preparation of financial statements. Observation is by means of direct observation in the field and systematically taking data and recording matters related to interview activities. Documentation is documents owned by Yaysan TK Al Mumtaza such as income records, expenditure records, cash flow records and other data that support this research. The results of the research obtained show that the financial statements of the Al Mumtaza Kindergarten Foundation are not fully in accordance with the generally accepted principles in accounting and are not in accordance with ISAK 355.
The Effect of Understanding of Taxation, Training, Mentoring, Supervision, and Sanctions on the Village Treasurer's Compliance with the Use of the Core Tax System Sari, Erna; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.727

Abstract

This study aims to analyze the effect of taxation understanding, training and mentoring, as well as supervision and sanctions on the compliance of village treasurers in using the Core Tax Administration System in reporting Village Funds taxes in Bengkalis, Bantan, and Siak Kecil subdistricts. Using purposive sampling, this study involved 61 village treasurers as respondents. The data were analyzed using multiple linear regression with the help of SPSS version 29. The results show that tax understanding has a positive and significant effect on the compliance of village treasurers (significance = 0.030 <0.05). Conversely, training and mentoring had a positive but insignificant effect (significance = 0.412), while supervision and sanctions had a negative and insignificant effect (significance = 0.099). Simultaneously, the three variables had no significant effect on compliance (significance 0.084 > 0.05). The model was only able to explain 6.2% of the variation in compliance, with the remainder being influenced by factors outside the model.
The Role of the Village Consultative Body in Monitoring Villages to Ensure Compliance with Regulations and Promoting Accountability, Transparency, and Budget Discipline in Village Financial Management in the Bengkalis District Mawaddah, Nurul; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.736

Abstract

Village financial management requires compliance with regulations and the application of good governance principles, particularly accountability, transparency, and budget discipline. This study aims to analyze the role of the Village Consultative Body (BPD) in overseeing village compliance with regulations and promoting accountability, transparency, and budget discipline in village financial management in Bengkalis District. The study used a qualitative approach with a case study method in 11 villages. Data were collected through interviews with members of the Village Consultative Body (BPD) and village officials as well as documentation studies, then analyzed using qualitative descriptive methods. The results of the study show that the BPD performs a supervisory function at the planning, implementation, and accountability stages of village finances through communication and coordination with the village government. However, the effectiveness of supervision still faces limitations in terms of administrative authority, supporting facilities, and the time available to BPD members. These findings emphasize the need to strengthen capacity and institutional synergy in order to improve the quality of village financial management.  
Accountability, Transparency, and Community Participation in the Management of Direct Cash Assistance (BLT) for Community Empowerment in Bantan District in 2024 Afriani, Lovita; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.738

Abstract

This study aims to analyze the application of the principles of accountability, transparency, and community participation in the management of Village Fund Direct Cash Assistance (BLT-DD) in Bantan District, Bengkalis Regency in 2024, as part of the policy of accelerating the elimination of extreme poverty in accordance with Presidential Instruction Number 4 of 2022. The research method used is a qualitative approach with a case study design. Data collection was carried out through in-depth interviews and documentation, with purposive sampling techniques in eight villages with the status of Independent Villages which had more than 40 families of BLT-DD recipients. The results of the study show that the management of BLT-DD in Bantan District has been carried out in accordance with the provisions of laws and regulations, with a budget allocation of 25% of the Village Fund. The principle of accountability is realized through compliance with procedures for planning, determining, and distributing assistance, as well as active supervision by the Village Consultative Body (BPD). Transparency is implemented through information disclosure to the public, both through village deliberations, information boards, and village social media. Community participation is reflected in the involvement of residents at the stage of data collection, village deliberations, and supervision of aid distribution. However, the main obstacle is still found in the aspect of collecting recipient data due to changes in budget policies and the dynamics of socio-economic conditions of the community
PENGARUH SKOR ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ENERGI DAN PERTAMBANGAN DI INDONESIA PERIODE 2023-2024 Saputra, Yogi; Muttaqin, Husnul
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pfkeaw02

Abstract

Studi ini merupakan hasil dari meningkatnya fokus pasar pada tata kelola perusahaan dan kebijakan keberlanjutan, khususnya di industri pertambangan dan energi, yang memiliki dampak lingkungan yang substansial dan risiko operasional yang tinggi. Tujuan studi ini adalah untuk meneliti bagaimana Peringkat Lingkungan, Sosial, dan Tata Kelola (ESG), pengeluaran Tanggung Jawab Sosial Perusahaan (Nilai perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2023–2024 dipengaruhi oleh CSR, leverage, dan faktor-faktor lainnya. Sebanyak 72 observasi dipilih melalui pengambilan sampel bertujuan, dan penelitian ini menggunakan teknik kuantitatif dengan memanfaatkan data sekunder dari laporan tahunan dan laporan keberlanjutan. Skor ESG diperoleh dari penilaian eksternal Katadata Green. Pengeluaran CSR dihitung menggunakan laporan tahunan dan kemudian dikonversi ke logaritma natural. Tobin's Q digunakan untuk menghitung nilai perusahaan, dan Rasio Utang terhadap Ekuitas (DER) digunakan sebagai pengganti leverage. Hasil regresi linier berganda menunjukkan bahwa sementara pengeluaran CSR tidak berpengaruh pada nilai bisnis, leverage memiliki pengaruh yang signifikan dan menguntungkan.  yang signifikan, dan skor ESG memiliki dampak positif yang signifikan. Dengan nilai Adjusted R2 sebesar 0,465, ketiga variabel tersebut signifikan secara bersamaan.  
PENGARUH JUDI ONLINE DAN LIFESTYLE TERHADAP FINANCIAL STRESS MAHASISWA: LITERASI KEUANGAN SEBAGAI MEDIASI M. Akbar, M. Akbar; Muttaqin, Husnul
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/851jrw44

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh judi online dan gaya hidup (lifestyle) terhadap financial stress mahasiswa, dengan literasi keuangan sebagai variabel mediasi. Fenomena meningkatnya aktivitas judi daring di kalangan mahasiswa menjadi perhatian serius karena berdampak pada stabilitas keuangan, perilaku konsumtif, serta kesejahteraan psikologis. Penelitian ini menggunakan metode kuantitatif dengan pendekatan Structural Equation Modeling (SEM) berbasis WarpPLS, melibatkan mahasiswa aktif Politeknik Negeri Bengkalis sebagai responden. Hasil penelitian diharapkan dapat menunjukkan bahwa literasi keuangan berperan signifikan dalam memperlemah pengaruh negatif judi online dan lifestyle terhadap financial stress mahasiswa. Temuan ini diharapkan menjadi dasar dalam pengembangan edukasi literasi keuangan serta upaya pencegahan judi daring di kalangan mahasiswa.
Co-Authors Adha, Nurul Afriani, Lovita Amaliyah, Ridha Arimurti, Rizqa Asfina, Risda Astari, Yanisha Dwi azizah, Innabella Qurrotul Azizah Dalimunthe, Deliana Enda, Dedi Erna Sari, Erna Febriani, Oni Fitriyani, Zeti Ita Musarrofa Lizar, Lizar M. Akbar, M. Akbar Mailani, Mailani Marinda, Riska Dwi Mawaddah, Nurul Nadila, Cahaya Putri Noerdin Basir Pratama, Adrian Irnanda Rayssa Daniswara Fitri Sugiarto Regina Putri, Sonia Rosmala, Mira Saputra, Wira Andi Saputri, Anniza Sukma, Doris Susanti Susanti Warsito Warsito Warsito Warsito Yogi Saputra, Yogi