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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Business & Banking Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ekonomi & Keuangan Islam Jurnal ULTIMA Accounting Proceeding of Conference on Islamic Management, Accounting, and Economics Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Rahmatan Lil’alamin Journal of Community Services (RLA)
Muamar Nur Kholid, Muamar Nur
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinants of intention to use Islamic mobile banking: Evidence from millennial generation Muamar Nur Kholid
Jurnal Ekonomi & Keuangan Islam Volume 5 No. 2, July 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss2.art2

Abstract

This research aims to identify factors affecting the intention of millennial customers to use the Islamic Mobile Banking (IMB). This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables namely perceived risk and perceived financial cost. The data of the research are from 142 respondents of the millennial generation. The research uses SmartPLS 2.0. The results reveal that the perceived risk and perceived financial cost significantly and negatively affect the intention to use the IMB. Meanwhile, the performance expectancy and effort expectancy significantly and positively affect the intention to use the IMB. The other two variables namely social influence and facilitating condition do not show any significant effect on the intention to use the IMB. Furthermore, this research discusses the impact of the results of the research, both in the theoretical and practical contexts.
Determinants of cash holdings: Analysis of Islamic and conventional banks in Indonesia Syifa Rahmatika; Muamar Nur Kholid
Jurnal Ekonomi & Keuangan Islam Volume 7 No. 1, January 2021
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol7.iss1.art7

Abstract

Purpose – This research aims to investigate the effect of dividend payment, cash conversion cycle, corporate social responsibility (CSR) disclosure, and corporate governance, which are integrated with the independence and size of the board of commissioners, on cash holdings in the banking industry in Indonesia, both in the conventional and Islamic banks.Methodology – Samples in this research were selected using the purposive sampling technique with the criteria of conventional banks registered in the Indonesia Stock Exchange (ISE) and Islamic banks registered in the Financial Services Authority (FSA) that released annual reports and financial reports during 2014-2019. There were 17 conventional banks and 11 Islamic banks met the criteria. Data were analyzed using multiple linear regression through Statistical Product and Service Solutions (SPSS) software.Findings – This research reveals that the effect of CSR disclosure and size of the board of commissioners on cash holdings is different between Islamic and conventional banks. Meanwhile, other variables used in this research have no significant effect on cash holding value, both in conventional and Islamic banks.Research limitations – Related to the samples of conventional banks, this research only investigates the ones registered in the ISE, not all conventional banks in Indonesia.Originality – This research provides empirical data related to the determinants of cash holdings in Islamic and conventional banks, which was rarely investigated in the previous research. Moreover, this research also uses the most updated data, Islamic and conventional banks during 2014-2019
Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university Muamar Nur Kholid; Yunice Karina Tumewang; Hanudin Amin
Jurnal Ekonomi & Keuangan Islam Volume 8 No. 2, July 2022
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol8.iss2.art3

Abstract

Purpose – Using Social Cognitive Career Theory (SCCT), this study tries to find out what factors influence accounting students' intention to be-come Sha¬ria Accountants. This research also investigates the university envoronment’s moderating effect (Islamic-Based University vs Public University).Methodology – The participants in this study were chosen using a purposive sampling method from undergraduate accounting students in Yogyakarta who had completed Shariah accounting or related courses. A total of 231 people took part in this study. SmartPLS 3.0 was used to conduct the multigroup analysis in this study.Findings – The results of this study indicate that self-efficacy and outcome expectations have a significant and positive effect on the intention of accounting students to become Shariah Accountants. In addition to that, the influence of self-efficacy on intention is moderated by the university environment, in which the role of self-efficacy becomes more important for students from Islamic-based universities than those from public universitiesImplications – This research is useful for universities majoring in accounting to support accounting students to become sharia accountants. Islamic-based universities and public universities need to improve knowledge and skills of Islamic accounting and finance to increase students' self-efficacy regarding Islamic accounting. Lecturers need to convey information to students about the various benefits obtained by sharia accountants to encourage students to become sharia accountants.Originality – This study contributes to the growing empirical literature on accounting education. This article offers the importance of considering the university environment in the SCCT framework to understand the intentions of accounting students to become sharia accountants.
Edukasi Pemanfaatan Aplikasi Instagram dan Shopee untuk Pemasaran Produk Olahan Salak Anis Al Rosjidi; Maulidyati Asiyah; Ahada Nurfauziya; Reny Lia Riantika; Kinanthi Putri Ardiami; Herlina Rahmawati Dewi; Muamar Nur Kholid; Fathmy Azizah
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art6

Abstract

Pandemi Covid-19 yang terjadi di Indonesia telah memukul banyak pelaku Usaha Mikro, Kecil, dan Menengah di Indonesia. Salah satu kelompok pelaku UMKM yang mengalami penurunan omzet adalah petani salak di wilayah Kecamatan Srumbung, Kabupaten Magelang. Para petani salak yang semula memasarkan produknya dengan cara mendistribusikan ke toko-toko di daerah tujuan wisata mengalami penurunan omzet yang signifikan. Oleh karena itu, para petani salak harus mencoba alternatif pemasaran lain melalui pemasaran digital untuk memasarkan produk-produknya. Beberapa aplikasi yang dapat digunakan untuk memasarkan produk secara digital adalah Instagram dan Shopee. Edukasi pemanfaatan aplikasi Instagram dan Shopee dilakukan dalam bentuk workshop yang berlangsung selama satu hari penuh. Workshop membahas penggunaan aplikasi Instagram dan Shopee untuk memasarkan produk olahan salak. Pada akhir workshop, para peserta telah memiliki akun Instagram dan akun Shopee yang dapat digunakan untuk memasarkan produk-produk olahan salak yang dimiliki.
Edukasi Pemanfaatan Aplikasi Pesan Singkat untuk Meningkatkan Omzet Petani Salak Selama Covid-19 Muamar Nur Kholid; Kinanthi Putri Ardiami; Herlina Rahmawati Dewi; Ahada Nurfauziya; Reny Lia Riantika; Anis Al Rosjidi; Maulidyati Aisyah
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 2, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss2.art6

Abstract

Pandemi Covid-19 di Indonesia telah memberikan dampak negatif terhadap sektor Ekonomi, utamanya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penggunaan teknologi informasi dan internet menjadi solusi untuk dapat menigkatkan omzet usaha bagi pelaku UMKM di Indonesia selama pandemi Covid-19. Namun, demikian, belum semua pelaku UMKM mampu memanfaatkan teknologi informasi dan internet untuk media pemasaran dan transaksi, salah satunya adalah kelompok petani salah di Srumbung Magelang. Edukasi pemanfaatan teknologi informasi dan internet, seperti aplikasi pesan singkat Whatsapp Business dan aplikasi editing foto Canva, diharapkan dapat membantu petani salak untuk tetap dapat memasarkan dan menjual berbagai produk di tengah pandemi Covid-19. Edukasi pemanfaatan Whatsapp Business dan Canva dilakukan dalam bentuk workshop yang diselenggarakan dalam satu hari. Workshop dilakukan dengan materi pengenalan dan praktik penggunaan Whatsapp Business dan Canva. Diakhir Workshop beberapa petani salak di Srumbung Magelang telah berhasil memiliki Whataspp Business dan dapat menggunakan Canva untuk editing foto produk mereka.
CHOOSING A CAREER AS A PUBLIC ACCOUNTANT: DOES CALLING MATTER? Dhita Mawar Hutami; Muamar Nur Kholid; Selfira Salsabilla
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5576

Abstract

Public accountants are in great demand in Indonesia. However, the development of the new public accountant did not go as planned. This study aims to determine the antecedents that influence accounting students' intention to pursue careers as public accountants. This study's Social Cognitive Career Theory (SCCT) framework is extended by adding a Role Model and Calling. The participants in this study are 204 accounting students who have taken the auditing course. The findings of this study reveal that calling has a significant positive effect on accounting students' outcome expectations and intention to pursue careers as public accountants. The role model significantly affects self-efficacy and intention to pursue a career as a public accountant. Regrettably, outcome expectancy does not affect a student's intention. This study discusses the practical consequences of encouraging students to choose careers as public accountants through data analysis.
The Determinants of Micro and Small Enterprises Performance: An Empirical Study of Millennial and Centennial Entrepreneurs Nur Ayu Ambinari; Muamar Nur Kholid
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.27597

Abstract

The purpose of this study is to determine the factors affecting the enterprise performance of Micro and Small Enterprises (MSEs) among generations Y (millennial) and Z (centennial) entrepreneurs during the Covid-19 pressure under the theory of Resource-Based View. Data were collected by online questionnaires to 227 generation Y and Z respondents and were analyzed using the Partial Least Squares Structural Equation Model (PLS-SEM). The data analysis findings indicate that risk-taking and networking positively affect micro and small enterprise performance positively and positively affect entrepreneurial competencies. Entrepreneurial competencies also significantly positively affect micro and small enterprise performance. While technology usage has no significant effect on micro and small enterprise performance, it substantially affects entrepreneurial competencies. Theoretical and practical contributions are provided.
Perspektif Mahasiswa Akuntansi Terhadap Faktor-Faktor Penentu Karirnya Sebagai Auditor Pemerintah Globi Ukhra; Muamar Nur Kholid; Selfira Salsabilla
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5301

Abstract

Data shows that the need for government auditors continues to increase from year to year. This article examines the internal factors that influence the intention of accounting students to become government auditors in Indonesia. This article uses Social Cognitive Career Theory as a research framework. The internal factors included in this article are self-efficacy and outcome expectation. The population in this study consists of Accounting students in Yogyakarta. The sampling technique employed is purposive sampling, and a total of 170 active Accounting students are used as the sample for the study. The study employs a quantitative research approach, utilizing Partial Least Square (PLS) analysis as the chosen analytical method.The results show that there is a significant influence of self-efficacy and outcome expectation on the intention of accounting students to become government auditors. The results of this study can contribute to the education providers to give more massive exposure to their students to encourage them to choose and contribute linearly with their main discipline, especially to become government auditors.
Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size Jannah D , Khairunnisa Al-qur'aini Nur; Kholid, Muamar Nur
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8087

Abstract

This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed on the IDX in 2019-2022. The data collected is secondary data. The samples in this study used a purposive sampling method, and 52 companies that met the criteria were obtained. This research uses a multiple linear regression method using SPSS software. This research indicates that Public Accounting Firm Size has a significant negative effect on Audit Delay. In contrast, Operational Complexity, Audit Tenure, and Company Size do not affect Audit Delay
DISCLOSURE OF SUSTAINABILITY REPORTS ON ENERGY AND MINING COMPANIES: DOES OWNERSHIP STRUCTURE MATTER? Husniyyah, Rifa; Kholid, Muamar Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3879

Abstract

Abstract— Companies operating in the energy and mining sectors significantly impact the communities and environment in their vicinity. Companies need to mitigate these adverse effects, and one way they can do this is by disclosing a sustainability report. Organizations use sustainability reports to communicate their commitment to sustainable business practices. This study examines the factors influencing sustainability report disclosure in companies within the energy and mining sectors between 2018 and 2021. This study implemented the multiplier linear regression data analysis procedure. The findings show that gender diversity in the board of directors, leverage, liquidity, and profitability do not significantly affect sustainability report disclosure. However, disclosure of sustainability reports is significantly impaired by the ownership structure. Keywords: Sustainability Report; Ownership Structure; Gender Diversity
Co-Authors Aditya Pandu Wicaksono Afifah Wafir Dhia Alvian, Shani Alvian, Shani Anis Al Rosjidi Arief Bachtiar Dela Anggraeni Dewi, Herlina Rahmawati Dhita Mawar Hutami Fathmy Azizah Fierda Ayu Apralia Diptasary Ghaisani, Firdina Intan Globi Ukhra Hanudin Amin Husniyyah, Rifa Jannah D , Khairunnisa Al-qur'aini Nur Kinanthi Putri Ardiami Maharani, Yestias Maulidyati Aisyah Maulidyati Asiyah Nanda Lestari, Dwi Novita Nur Ayu Ambinari Nurfauziya, Ahada Padma Dwi Haryanto Reny Lia Riantika Rizki Hamdani Salsabilla, Selfira Selfira Salsabilla Selfira Salsabilla Septiana, Laela Ma’rifatika Shani Alvian Syifa Rahmatika Tumewang, Yunice Karina Tumewang, Yunice Karina Yunan Najamuddin Yunice Karina Tumewang