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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Signifikan : Jurnal Ilmu Ekonomi Islamadina : Jurnal Pemikiran Islam Jurnal Manajemen Terapan dan Keuangan Ekonomi Bisnis EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi MUQTASID Journal of Economics, Business, & Accountancy Ventura Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Teori dan Terapan Jurnal Ekonomi dan Bisnis Islam Falah : Jurnal Ekonomi Syariah Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Akuntansi Terpadu Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi EKSPANSI Economica: Jurnal Ekonomi Islam International Journal of Islamic Economics and Finance (IJIEF) Agregat: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen SENTRALISASI Indonesian Fisheries Research Journal Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Innovation in Business and Economics Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Competitive Jurnal Akuntansi dan Keuangan Majalah Ilmiah Bijak Business Management Analysis Journal (BMAJ) ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JURNAL LENTERA BISNIS Sebelas Maret Business Review Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi Journal of Islamic Accounting and Finance Research Community Engagement and Emergence Journal (CEEJ) Jurnal Buana Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal of Islamic Economics and Finance Studies Economics and Digital Business Review Jurnal Eksplorasi Akuntansi (JEA) Unram Journal of Community Service (UJCS) Telaah Bisnis Jurnal Locus Penelitian dan Pengabdian Wadiah : Jurnal Perbankan Syariah Jurnal Riset Ekonomi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Journal of Business Studies and Management Review Equilibrium: Jurnal Ekonomi Syariah Riwayat: Educational Journal of History and Humanities IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management International Journal of Management and Business Applied Jurnal Kajian Ekonomi dan Perbankan Syariah BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Islamic Economic Laws Amnesty: Jurnal Riset Perpajakan Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Faizul Mubarok
Universitas Terbuka
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Role of Auditor Experience in Moderating the Influence of Internal Audit, Auditor Competence, and Auditor Integrity on Abuse of Authority Poppy Damayanti; Lukas Purwoto; Faizul Mubarok
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3677

Abstract

This study aims to analyze the role of auditor experience in moderating the influence of internal audit, auditor competence, and auditor integrity on abuse of authority. This research employs a quantitative approach using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method with SmartPLS version 3.2.9. The research sample consists of 303 auditors in Indonesia, selected using a purposive sampling technique with a ratio of 10 respondents for each research indicator. The results show that internal audit has a negative and significant effect on abuse of authority, indicating that the better the implementation of internal audit, the lower the level of abuse of authority. In contrast, auditor competence and auditor integrity do not have a significant direct effect on abuse of authority, suggesting that technical ability and individual integrity alone are not sufficient to directly reduce the occurrence of abuse of authority. Furthermore, auditor experience does not moderate the effect of internal audit, auditor competence, or auditor integrity on abuse of authority. This indicates that the effectiveness of these variables is more influenced by organizational procedures, control systems, and governance mechanisms rather than individual auditor experience. These findings highlight that internal audit plays a primary role in reducing abuse of authority, while auditor competence, integrity, and experience are more effective when optimized through strong organizational systems and governance practices.
Analisis Kepatuhan Wajib Pajak Orang Pribadi: Self Asessment System dan Sosialisasi Perpajakan dengan Pengetahuan Wajib Pajak Sebagai Variabel Mediasi di Kabupaten Rejang Lebong Kepahiang, dan Lebong Affandhi, Hanif; Jatiningsih, Dyah Ekaari Sekar; Mubarok, Faizul
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10902

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Self-Assessment System dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Pengetahuan Pajak sebagai variabel mediasi. Hasil penelitian menunjukkan bahwa Self-Assessment System berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak serta menjadi faktor yang paling dominan dalam model penelitian. Sosialisasi Perpajakan juga terbukti berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, meskipun dengan pengaruh yang relatif lebih kecil dibandingkan Self-Assessment System. Selain itu, Self-Assessment System dan Sosialisasi Perpajakan berpengaruh signifikan terhadap Pengetahuan Pajak, dengan Self-Assessment System memiliki pengaruh yang lebih kuat. Pengetahuan Pajak terbukti mampu memediasi pengaruh Self-Assessment System dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak, yang menunjukkan bahwa peningkatan kepatuhan terjadi melalui peningkatan pemahaman perpajakan. Dengan demikian, upaya peningkatan kepatuhan wajib pajak perlu difokuskan pada penguatan sistem self-assessment dan peningkatan kualitas sosialisasi perpajakan guna meningkatkan pengetahuan wajib pajak.
Macroeconomic Determinants of LQ 45 Stock Returns in Indonesia: An ARDL Analysis Suryana, Anisa Maulita; Mubarok, Faizul; Rodoni, Ahmad; Masruroh, Aini
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/22275

Abstract

The LQ45 index is widely recognized as a key indicator of the Indonesian capital market, representing the performance of large-cap and highly liquid listed firms, while remaining sensitive to prevailing macroeconomic conditions. This study analyzes the influence of inflation, the policy interest rate, the USD/IDR exchange rate, and overall market performance measured by IHSG returns on LQ45 stock returns over both short-run and long-run horizons. Monthly data spanning January 2009 to August 2025 are utilized, drawn from the Indonesia Stock Exchange, Bank Indonesia, and official statistical sources. The empirical analysis employs an Autoregressive Distributed Lag (ARDL) approach, which is appropriate for examining relationships among variables with different orders of integration. The Bounds Test results provide evidence of a long-term equilibrium relationship between LQ45 returns and the selected macroeconomic variables. Long-run estimates indicate that inflation and IHSG returns have a positive and statistically significant effect on LQ45 returns, whereas the policy interest rate and exchange rate do not exhibit significant influences. In the short run, exchange rate fluctuations exert a significant negative impact on LQ45 returns, while the policy interest rate remains statistically insignificant. Diagnostic tests confirm the structural stability of the model based on the CUSUM and CUSUMSQ criteria, and heteroskedasticity concerns are addressed through the use of robust standard errors. This study extends existing literature by incorporating IHSG returns as a market-wide control variable and employing a long monthly dataset covering multiple monetary policy regimes. These findings imply that monetary authorities and capital market regulators should pay close attention to inflation dynamics and aggregate market conditions (IHSG) when formulating financial stability policies. Meanwhile, investors may consider these indicators as key determinants in their investment decisions regarding LQ45 constituents
Ethical Values, Trusted Information, and Quality Heuristics in Shaping Halal Food Purchase Commitment: Evidence from the Indonesian Muslim Diaspora in Europe Mubarok, Faizul; Patiro , Shine Pintor Siolemba; Wibowo, Martino; Nugraha, Deni Pandu
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.15900

Abstract

This study examines how ethical moral values and trusted halal information shape halal food purchase commitment among the Indonesian Muslim diaspora in Europe. Integrating value–cognition–behavior and information trust perspectives, this study proposes a dual-pathway model comprising Ethical–Moral Halal Value Attribution (EMHVA), the Halal Information Trust Ecosystem (HITE), and the Halal Quality and Safety Heuristic (HQSH). Data were collected from 173 respondents across nine European countries and analyzed using PLS-SEM. EMHVA does not directly influence purchase commitment but significantly affects HQSH, indicating a strong indirect effect. In contrast, HITE has a significant direct effect on purchase commitment and a weaker effect on HQSH. The mediating role of HQSH in the HITE pathway is marginal. These results suggest that ethical values operate through cognitive evaluation mechanisms, whereas trusted information directly reduces uncertainty and strengthens commitment. This study contributes to the literature by introducing a dual-pathway model that distinguishes between value- and information-driven mechanisms of halal consumption. Practically, it highlights the importance of strengthening credible halal information systems and enhancing quality signaling to support diaspora consumers in complex market environments.
Hacking Profits in Real Estate: The Influence of Capital Structure, Liquidity, and External Factors Faizul Mubarok; Farhan Putra Pramudya; Muhammad Ziyad Izzuddin
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/3sb3dq09

Abstract

This study seeks to empirically examine the influence of capital structure, liquidity, firm value, firm size, and external factors on profitability within companies operating in the property and real estate sector listed on the Indonesia Stock Exchange, utilizing sample data from 2018 to 2022. Through purposive sampling, 10 companies were selected as research subjects, employing panel data regression analysis. The findings indicate that liquidity and company size have a negative and significant impact on profitability. Conversely, inflation exerts a positive and significant influence on profitability. However, neither capital structure nor firm value significantly affect profitability. These results contribute to understanding the factors influencing the profitability of property and real estate sector companies within the Indonesian capital market context.
Peningkatan Kinerja UMKM Melalui Financial Technology dan Inklusi Keuangan Dengan Perilaku Keuangan Sebagai Mediasi Fitrianto, Yudie; Nuryasman, Nuryasman; Mubarok, Faizul
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 5 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i5.7943

Abstract

This study aims to analyze the direct and indirect influence of financial technology and financial inclusion on MSME performance through the role of financial behavior as a mediating variable. The population used was all 1,511 MSMEs in Demak Regency. The sampling technique used purposive sampling, with the criteria being MSMEs in Demak Regency who had been operating for more than one year and had utilized fintech services to support their businesses. A total of 108 respondents were selected. The data analysis technique used was Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that financial technology had a positive and significant effect on financial behavior, and financial inclusion had a positive and significant effect on financial behavior. The results also showed that financial technology had a positive and significant effect on MSME performance, financial inclusion had a positive and significant effect on MSME performance, and financial behavior had a positive and significant effect on MSME performance. The results of the mediation test showed that financial behavior can mediate the influence of financial technology and financial inclusion on MSME performance.
The Effect of Ramadan on the Indonesian Sharia Stock Index Husen, Ulfiya; Nasarudin, Indo Yama; Mubarok, Faizul
EQUILIBRIUM Vol 9, No 1 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i1.9071

Abstract

As the most prominent Muslim majority country globally, Ramadan is a viral religious celebration in Indonesia. This study aims to determine the effect of the month of Ramadan on the performance of Islamic stocks in food and beverage companies. This study uses the event study method with a paired sample t-test as a test instrument. Sharia stock performance uses variable returns, abnormal returns, trading volume activity, and variability of securities returns from 2013-2020 during Shaban, Ramadan, and Syawal. This study indicates that the return variable and trading volume activity have a significant difference at the moment and after the month of Ramadan. In contrast, the other tests have no difference. Directly, during the month of Ramadan, the level of public consumption increases along with increasing needs. Indirectly, the traditions of the month of Ramadan also affect performance in the capital market. This phenomenon will affect sentiment in stock transactions based on the festive atmosphere brought by the month of Ramadan.
Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level Rusman Ruslan; Faizul Mubarok; Andi Harmoko Arifin
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jprxqw33

Abstract

This study examines the effect of tax supervision and tax socialization on tax revenue from Village Funds, with taxpayer compliance serving as a mediating variable. The study is motivated by the importance of optimizing tax revenue at the village level and understanding the managerial and behavioral factors that influence taxpayer compliance. Unlike previous studies that mainly focused on village treasurers, this research emphasizes the perspective of Account Representatives (ARs) as the implementers of tax supervision and tax socialization. In addition, the study develops a structural mediation model integrating Compliance Theory and Stewardship Theory to explain the mechanisms through which tax supervision and tax socialization influence taxpayer compliance and tax revenue. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze both direct and indirect relationships among variables. The findings reveal that taxpayer compliance is the most dominant factor affecting tax revenue from Village Funds. Tax supervision has a positive and significant direct effect on both taxpayer compliance and tax revenue, indicating its important role in maintaining regulatory control and encouraging enforcement-based compliance. Meanwhile, tax socialization does not directly affect tax revenue but significantly influences it indirectly through taxpayer compliance, indicating a full mediation effect. These findings demonstrate that knowledge transfer alone is insufficient to increase tax revenue unless it is transformed into compliant behavior. Therefore, effective tax management requires a balanced integration of supervisory enforcement and educational approaches to foster sustainable taxpayer compliance and optimize tax revenue from Village Funds.
Optimal portfolio strategy: A stock index-based analysis Saputra, Darma; Trinugroho, Irwan; Mubarok, Faizul
Sebelas Maret Business Review Vol 9, No 2 (2024): December 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v9i2.95170

Abstract

The classification of stock indices published by Indonesia Stock Exchange (2021) has resulted in variations of stock indices, whereby a stock index may contain stocks that are the same, similar, or different from other stock indices. Based on the portfolio theory in Hartono (2014) and the Markowitz model in Lutfi and Hendrian (2020), variations or differences in portfolio performance can be influenced by the variations or differences in stock indices. This article analyzes the differences between optimal portfolio performances based on these variations of stock indices. Based on a sample of 88 stocks from 10 stock indices over the last 10 years, divided into 3 data periods of stock price, we found no significant difference between optimal portfolio performances based on stock indices. We also found that no stock index can be the suitest for constructing a portfolio exhibiting optimal performance. Thus, the ability of a stock index to represent the performance of IHSG or whole stocks is the same as other stock indices. In this research, we also found that the line of risk-free returns to optimal portfolio performances, which were constructed without a short-selling approach, did not effectively engage the outermost boundary of the efficient portfolio frontier.                                                
Co-Authors Abdul Halim Abdul Hamid Abdul Hamid Affandhi, Hanif Ahmad Rodoni Ahmad, Rosimah Aini Masruroh, Aini Andi Harmoko Arifin Andi Harmoko Arifin Ari Warokka Arie Wibowo Khurniawan Arief Mufraini, Arief Astuti, Desy Widhi Aumeboonsuke, Vesarach Benbadri, Asir Filard Bisma, Muhammad Faturrahman Aria Damayanti, Prisila Damayanti, Prisilla Damayanty , Prisila Darma Saputra Deni Nugraha Diky Paramitha Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar El Ghifari, Muhammad Sheva Endi Rekarti, Endi Eni Sutrieni Erlin, Erlin Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Puji Lestari Fadhli, Mohammad Masykur Fajarwati, Nabila Desinta Farhan Putra Pramudya Fatimah Azzahrah Fatimah, Etty Febrina, Anisha Ferliana, Vira Firdaus, Paja Zaky Fitrianto, Yudie Fizriyah, Nurul Florentina, Ika Halim, Abdul Henanda, Fauzan Falah Hendrian Hendrian, Hendrian Hermanto Siregar Himawan, Farras Azhar Ananda Husen, Ulfiya Indasaputry, Erliana Indo Yama Nasaruddin Irmawaty Irwan Trinugroho, Irwan Ishanifah, Annisa Izzuddin, Muhammad Ziyad Joko Rizkie Widokarti Kabul Wahyu Utomo Kasful Anwar Khurniawan, Arie Wibowo Klimko, Roman Kurnia, Muhammad Irfan Kurniawan*, Iqbal Latif, Sahraman D Hadji Lukas Purwoto Lumbangaol, Lasando Lumintang, Zulfikar Halim Lyadi, Citra Febria Mahjus Ekananda Martino Wibowo Maulida, Zahra Mawarni, Annisa Putri Melan Rena MN, Nuryasman Mohammad Masykur Fadhli Mohammad Nur Rianto Al Arif Muhammad Arief Mufraini Muhammad Faturrahman Aria Bisma Muhammad Ridho Syakhran Siregar Muhammad Ziyad Izzuddin Muhammad Zulham Tarmuzi Maradjabesi Mulyawan, Anggi Muna, Putri Naelul Murtiadi Awaluddin Mutiara, Laila Nabila, Bela Nunung Nuryartono Nur'aini, Dyah Tari Nurhasanah, Anggun Nurmailia, Avhita Pamungkas, Farhan Pangestu, Ilham Patuwondatu, Marrini Poluan, Meylan Sendy Poppy Damayanti Pradana, Hasta Dwi Prakoso, Yoga Dwi Pramudya, Farhan Putra Prasetiyo, Yudhi Pratiwi, Rida Adela Prisila Damayanty Purnomo, Kelik Heri Putra, Muhammad Zaki Adzkiya Rahman, Saif Ur Rahman, Saif-Ur Rentika, Della Rika Candraningrat, Ica Rusdianto Rusdianto Rusdianto Rusman Ruslan Sabrina, Kayla Nur Said Kelana Asnawi Salsabila, Shazkia Sauqi, Irfan Senewe, Fika Olivia Sepviani, Aulia Setijaning, Herlin Tundjung Setyowati, Erlina Nur’aini Shine Pintor Siolemba Patiro Shofia, Shofia Sippavitch Wongsuwatt Siregar, Muhammad Ridho Syakhran Sri Wahyuni SULTAN, ZULKIFLI Suntrayuth, Sid Supriyanto, Benny Eko Suryana, Anisa Maulita Susanti, Neneng Syaiful, Dzikra Nisa Syarif, Afdal Tiena Suhartini Tubagus Ismail Ulfarini, Deby Utami, Risma Nadya Utami, Tutik Sri Wardiwiyono, Sartini Wati, Lela Nurlaela Widyawan, Damar Wongsuwatt, Sippavitch Yaacob, Zulnaidi Yudhi Prasetiyo Zahra, Ikrimatuz Zilwan, M.