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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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Evaluation of E-Learning Implementation During The Covid-19 Pandemic: A Case Study At Politeknik Negeri Semarang (POLINES) Indonesia Hasanudin, Mohamad; Sadida, Afiat; Widyarti, Maria Th Heni; Budiyono, Iwan; Pinandhito, Kenneth; Pradana, Bagas Putra
Data : Journal of Information Systems and Management Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v2i4.358

Abstract

In early 2020, Indonesia, including the world, faces the massive spread of the Covid-19 virus. The spread of COVID-19 has prompted the President of the Republic of Indonesia through the minister of education to issue Circular Number 4 of 2020 concerning the Implementation of Education Policies in Emergency Times Spread of COVID-19 in a Circular It is explained that the learning process is carried out at home through online learning. This policy means changing the learning method from the majority of face-to-face to online learning. Online learning methods are new to all interested parties: teachers, students, and education management. This phenomenon encourages a study to be carried out that aims to determine the effectiveness of online learning at the Semarang State Polytechnic in achieving curriculum targets. This quantitative research begins with a review of policies and literature related to COVID-19 and online learning, which is continued by using an online questionnaire to collect data obtained from 643 student respondents and 76 lecturers in 5 departments and 18 study programs from 25 study programs in POLINES This study wanted to determine the effectiveness of online using El Nino from 1) Content, 2) Interface, 3) Feedback and assessment, 4) Convenience, 5) Interaction, and 6) Social Influence; research findings from the six variables obtained an overall average index. Which was obtained from the lecturers' respondents was 69%, while the overall average index obtained from student respondents was 73%.
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.
Analysis of The Influence of Audit Committee, Sharia Supervisory Board, and Islamic Work Ethic on The Quality of Sharia Bank Financial Statements in Indonesia Budiyono, Iwan; Sabilla, Chansera Kista
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 3 No. 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2021.3.1.8066

Abstract

Purpose - This study aims to analyze the influence of audit committees, sharia supervisory boards, and Islamic work ethic on the quality of islamic bank financial statements in Indonesia.Method - The method in this study used Multiple Linear Regression Analysis with SPSS software tools.Result - Based on the results of this research, simultaneously the audit committee, sharia supervisory board, and Islamic work ethic have a significant influence on the quality of islamic bank financial statements in Indonesia. Meanwhile, in part, the audit committee and islamic work ethic have no significant effect on the quality of islamic bank financial statements in Indonesia. SSB partially affects the quality of islamic bank financial statements in Indonesia.Implication - This study uses the data from Islamic bank financial statement in Indonesia, audit committees, sharia supervisory boards, Islamic work ethic.Originality - The data was taken with the dissemination of questionnaires distributed to 30 respondents. The respondents were a reflection of the members of the audit committee and SSB who were qualified as students of sharia banking polytechnic state of semarang who had received islamic bank audit courses.
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