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All Journal Dinamika Pendidikan Jurnal Sains Ekonomi dan Perbankan Syariah KEUNIS Economica: Jurnal Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking JAKED Data : Journal of Information Systems and Management
Iwan Budiyono, Iwan
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGARUH DANA PIHAK KETIGA, SERTIFIKAT BANK INDONESIA SYARIAH, BI RATE, DAN INFLASI TERHADAP PEMBIAYAAN MURABAHAH PERBANKAN SYARIAH DI INDONESIA PERIODE 2006-2014 Budiyono, Iwan
Jurnal Sains Ekonomi dan Perbankan Syariah Vol 5, No 1 (2015): Juli 2015
Publisher : Jurnal Sains Ekonomi dan Perbankan Syariah

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

Abstract

Abstract This research aims to analyze the influence of Third Party Funds, Bank Indonesia Islamic Certificate, BI rate, and inflation partially and simultaneously toward murabahah financing Islamic Banking in Indonesia 2006-2014 period. Population of this research is all of Islamic Banking in Indonesia 2006-2014 period. By using census sampling method obtained a sample all of Islamic Banking in Indonesia 2006-2014 period as samples. The data used in this study is secondary data. Data obtained from all of the financial statement Islamic Banking in Indonesia, which has averaged by Bank Indonesia and external data that contains BI rate and inflation on monthly 2006-2014 period. The analysis model uses multiple linear regression analysis models and analysis techniques to test the hypotesis uses, t test, F test, and R2 test. It is also tested the normality test and classical assumption by using SPSS 22.0 program.Result of testing hypothesis and discussion is Third Party Funds and inflation have positive and significant influence partially toward murabahah financing Islamic Banking in Indonesia 2006-2014 period. Meanwhile, Bank Indonesia Islamic Certificate and BI rate have negative and significant influence partially toward murabahah financing Islamic Banking in Indonesia 2006-2014 period as well as Third Party Funds, Bank Indonesia Islamic Certificate, BI rate, and inflation have influence simultaneously significant toward murabahah financing Islamic Banking in Indonesia. This research also found out that from four variables, while third party funds was the most dominant variable that influencing murabahah financing Islamic Banking in Indonesia 2006-2014 period.Keywords: Murabahah Financing, Third Party Funds, Bank Indonesia Islamic Certificate, BI Rate, Inflation.
Model Development of Accounting Internship Efforts in Dealing Industrial Revolution 4.0 Hasanudin, Mohamad; Budiyono, Iwan; Asrori, Mohamad
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22758

Abstract

This study aims to develop a model of an internship in the accounting department of Polines in order to achieve competence level KKNI and SKKNI. The basic of this model development is based on the purpose of the Polines Accounting Department interns, students and Company. This research can be categorized as research and development. The data in this study using quantitative and qualitative data such as advice and inputs provided by the students, supervising internships and companies. Quantitative and qualitative data using a questionnaire to assess the feasibility of the proposed model of apprenticeship. The next stage is the development of the model, at this stage derived from theoretical models that sought input from stakeholders through the FGD. The last stage is the implementation of the model is limited. The subjects were 43 students taking internships, industrial 5 and 20 people from higher education institutions. The object of research is the implementation of the accounting department intern program which will be reviewed by: monitoring the implementation of the internship, the duration of the apprenticeship, internship mentor in the field, the suitability of the curriculum to the needs of the world of work, and the skills of students. The results showed that the aspects that need to be improved is the design of the curriculum, internships and assessment management. Results of the model development internship in the Polines accounting department consisting of: (1) model of apprenticeship curriculum development; (2) the management model of apprenticeship; (3) implementing structural model of apprenticeship; (4) models and assessment procedures intern and (5) Industrial Attachment guide.
DETERMINANTS IN DETECTING FRAUD TRIANGLE OF FINANCIAL STATEMENTS ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2012-2018 Budiyono, Iwan; Arum, Melati Sari Dewi
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.741 KB) | DOI: 10.21580/jiafr.2020.2.1.4818

Abstract

Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012-2018.Method - The population are all companies listed in JII period 2012-2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel  using SPSS 25.Result - The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012-2018.Implication - Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles.Originality - This research is the first study using multiple linier regression data panel.
Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018 Budiyono, Iwan; Arum, Melati Sari Dewi
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.4818

Abstract

Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012-2018.Method - The population are all companies listed in JII period 2012-2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel  using SPSS 25.Result - The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012-2018.Implication - Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles.Originality - This research is the first study using multiple linier regression data panel.
Model Development of Accounting Internship Efforts in Dealing Industrial Revolution 4.0 Hasanudin, Mohamad; Budiyono, Iwan; Asrori, Mohamad
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22758

Abstract

This study aims to develop a model of an internship in the accounting department of Polines in order to achieve competence level KKNI and SKKNI. The basic of this model development is based on the purpose of the Polines Accounting Department interns, students and Company. This research can be categorized as research and development. The data in this study using quantitative and qualitative data such as advice and inputs provided by the students, supervising internships and companies. Quantitative and qualitative data using a questionnaire to assess the feasibility of the proposed model of apprenticeship. The next stage is the development of the model, at this stage derived from theoretical models that sought input from stakeholders through the FGD. The last stage is the implementation of the model is limited. The subjects were 43 students taking internships, industrial 5 and 20 people from higher education institutions. The object of research is the implementation of the accounting department intern program which will be reviewed by: monitoring the implementation of the internship, the duration of the apprenticeship, internship mentor in the field, the suitability of the curriculum to the needs of the world of work, and the skills of students. The results showed that the aspects that need to be improved is the design of the curriculum, internships and assessment management. Results of the model development internship in the Polines accounting department consisting of: (1) model of apprenticeship curriculum development; (2) the management model of apprenticeship; (3) implementing structural model of apprenticeship; (4) models and assessment procedures intern and (5) Industrial Attachment guide.
Factors Affecting the Profitability of Islamic Commercial Banks for the Period 2018-2022 Handayani, Pangestika Nur; Widodo, Saniman; Budiyono, Iwan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.18945

Abstract

This study aims to analyze the significance of the effect of the Influence of Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO) towards Return On Asset (ROA) in Sharia Commercial Banks in Indonesia for the period 2018-2022, both simultaneously and partially. The populationn in this study consists of all Sharia Commercial Banks in Indonesia, while the sample used in this study is (eight) Sharia Commercial Banks in Indonesia for the period 2018-2022, selected using purposive sampling technique. The analysis model used in this study is the Multiple Linear Regression Analysis Model, and the analysis techniques include simultaneous significancee testt (F-test), Coefficientt of Determination test (R2), and partial significance test (t-test), processed with SPSS 26.00 program. The results of hypothesis testing and discussion indicate that, partially, Third Party Funds (DPK) have a positive and significant effect on Return on Asset (ROA). Partially, Musyarakah Financing has a negative and significant effect on Return on Asset (ROA). Partially, Fee Based Income has a positive and significant effect on Return on Asset (ROA). Partially, Operational Expenses on Operational Revenue (BOPO) has a negative and significant effect1 on Return on Asset (ROA) in Sharia Commercial Banks in Indonesiaa for the period 2018-2022.
THE EFFECT OF QUICK RATIO (QR), RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), AND BOOK VALUE PER SHARE (BVS) ON STOCK PRICE OF COMPANIES LISTED IN JAKARTA ISLAMIC INDEX (JII) FOR THE 2017-2021 PERIODS Nastiti, Nila Sari; Widodo, Saniman; Budiyono, Iwan
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4406

Abstract

This study intends to examine the major simultaneous and partial effects of the Quick Ratio (QR), Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on Stock Price.From 2017 through 2021, this study covered all businesses listed on the Indonesia Stock Exchange that is a part of the Jakarta Islamic Index (JII) group. The Eviews 10 program was used for the hypothesis testing. According to the needs of the research, A purposive sampling  method was used to choose a sample of companies. The tests' findings indicate that the Quick Ratio (QR), Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value per Share (BVS) all simultaneously affect stock price in a substantial way. On the stock price, QR has a partially favorable but negligible impact, ROA has a positively significant impact, DER has a negatively significant impact, and BVS has a positively significant impact.
PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI KOTA SEMARANG Nugraha, Nyata; Budiyono, Iwan; Nurhayati, Ida; Arumsari, Vita
KEUNIS Vol. 11 No. 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.4079

Abstract

This study aims to analyze the implementation and use of accounting information systems in Micro, Small and Medium Enterprises (SMEs) in the service and trade sector in Semarang City. The population of this research is SMEs in the service and trade sector in the city of Semarang. The sampling technique in this study used the stratified random sampling method. The number of samples in this study were 104 SMEs. This study uses descriptive analysis to analyze the results of the survey questionnaire. It was found that the problem with the Accounting Information System (AIS) in SMEs starts from limited capital for SMEs so that they are unable to pay employees in the accounting department, or for reasons of efficiency. So that the bookkeeping or accounting records of the company are the owners themselves. Meanwhile, SMEs owners do not have sufficient knowledge of accounting. Limited capital and lack of knowledge about accounting, causes SMEs not to use the Accounting Information System (AIS) in recording their business transactions. This is what causes SMEs not to compile financial reports, both in the form of Income Statements and Statements of Financial Position. This problem is the basis for the preparation of accounting applications for SMEs.
The Role of Fraud Pentagon Elements in Financial Statement Fraud: Evidence from Islamic Commercial Banks in Indonesia Kharimah, Khaerohtun Nurul; Nugraha, Nyata; Budiyono, Iwan; Arumsari, Vita
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22299

Abstract

Islamic banks in Indonesia have experienced rapid growth relative to their conventional counterparts. However, this expansion is accompanied by challenges, notably the prevalence of fraudulent practices. This study aims to analyze the influence of the fraud pentagon on Financial Statement Fraud (FFR) in Islamic Commercial Banks in Indonesia from 2018 to 2023, both collectively and individually. The study population comprises all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) as of December 2023. Using a purposive sampling method, ten Islamic commercial banks were selected for analysis. The research employs a Multiple Linear Regression Analysis model, executed in EViews 13. The findings reveal that, collectively, the elements of Pressure (ROA), Opportunity (BDOUT), Rationalization (TACC), Capability (DCHANGE), and Arrogance (CEO PICTURE) significantly impact FFR. Individually, Pressure (ROA), Opportunity (BDOUT), and Rationalization (TACC) have a positive and significant effect on FFR, while Capability (DCHANGE) and Arrogance (CEO PICTURE) exhibit a positive but non-significant effect.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Widyarti, Maria Theresia Heni; Budiyono, Iwan
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4085

Abstract

This research expects to choose the result of institutional ownership, profitability, CSR in direction of firm value. This reseacrh employs a quantitative procedure with discretionary data sources as yearly reports and company reasonability reports. The general population in this research were guaranteed by the state associations recorded on the IDX in 2019-2022. The data combination strategy employed with purposive testing, with the objective that an illustration of 9 (nine) associations was gotten. The data was dealt with using SPSS variation 27.00. The results of the audit showed that institutional belonging impacted firm value. Meanwhile, efficiency an CSR didn't impat tfirm value. Institutional ownership, profitability, CSR simultaneously impact firm value. This examination is supposed to be a reference for organizations to increment organization esteem and a reference for likely financial backers in putting resources into shares.
Co-Authors Arum, Melati Sari Dewi Arumsari, Vita Asrori, Mohamad Eka Murtiasri Handayani, Pangestika Nur Ida Ayu Putu Sri Widnyani Ida Nurhayati Kenneth Pinandhito Kharimah, Khaerohtun Nurul Mohamad Hasanudin Nastiti, Nila Sari Nugraha, Nyata Pradana, Bagas Putra Sabilla, Chansera Kista Sadida, Afiat Widodo, Saniman Widyarti, Maria Th Heni Widyarti, Maria Theresia Heni