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All Journal Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi Minda Baharu JURNAL LENTERA BISNIS Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Economics and Sustainable Development JSMA (Jurnal Sains Manajemen dan Akuntansi) BENING Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Journal Economic and Strategy (JES) Jurnal Manajemen dan Perbankan (JUMPA) Annals of Human Resource Management Research Postgraduate Management Journal Nanggroe: Journal Of Scholarly Service Jurnal Ilmu Pekerjaan Sosial Nanggroe: Journal of Scholarly Service Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Socius: Social Sciences Research Journal GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Cahyo Budi Santoso
Universitas Harapan Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Determinants of Earnings Management: A Study in Indonesia’s Property and Real Estate Sector Muhammad Afissunani; Agung Nurmansyah; Cahyo Budi Santoso
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 3 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i3.852

Abstract

This study aims to analyze the influence of profitability, firm size, firm growth, and corporate governance on earnings management among property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study focuses on the property and real estate sector, which tends to receive less attention in prior research even though it has shown several indications of earnings manipulation in practice. Using a purposive sampling method, 57 companies were selected as the research sample, and data were analyzed using multiple linear regression with SPSS software. The results show that profitability, firm growth, and corporate governance positively and significantly affect earnings management, while firm size has a negative and significant effect. Simultaneous testing confirms that all four variables collectively influence earnings management. These findings deepen the understanding of how firm characteristics and governance mechanisms shape financial reporting behavior. Practically, the results suggest that regulators, investors, and company management should enhance oversight and transparency to reduce the likelihood of earnings manipulation. Abstrak - Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, dan corporate governance terhadap manajemen laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2019-2024. Penelitian ini berfokus pada sektor properti dan real estate yang selama ini masih jarang dikaji, meskipun di lapangan sering ditemukan indikasi praktik manipulasi laba. Sampel penelitian diperoleh melalui metode purposive sampling dengan total 57 perusahaan, dan data dianalisis menggunakan regresi linier berganda melalui bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan perusahaan, dan corporate governance berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan. Uji simultan membuktikan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap manajemen laba. Temuan ini memberikan pemahaman yang lebih jelas mengenai bagaimana karakteristik perusahaan dan mekanisme tata kelola memengaruhi perilaku pelaporan keuangan. Secara praktis, hasil penelitian menunjukkan pentingnya peningkatan pengawasan dan transparansi oleh regulator, investor, maupun pihak manajemen untuk meminimalkan potensi manipulasi laporan keuangan.
Peningkatan Literasi Digital Masyarakat Melalui Program Edukasi Berbasis Teknologi : Pengabdian Fitriani; Cahyo Budi Santoso; Suryati; Adyk Marga Raharja; Rafi Dio
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5892

Abstract

Edukasi literasi digital dilaksanakan untuk meningkatkan pemahaman, keterampilan, dan kesadaran masyarakat dalam memanfaatkan teknologi secara bijak dan produktif melalui edukasi, pelatihan, diskusi, dan praktik langsung. Hasilnya menunjukkan peningkatan kemampuan memahami dan mengevaluasi informasi digital, serta kesadaran akan etika dan keamanan, termasuk kehati-hatian dalam menyebarkan informasi dan menjaga data pribadi. Masyarakat juga lebih terampil memanfaatkan teknologi, seperti penggunaan media sosial untuk komunikasi dan promosi usaha. Selain itu, sikap kritis peserta meningkat, ditandai dengan kemampuan menyeleksi dan memverifikasi informasi. Antusiasme belajar teknologi pun semakin tinggi, sehingga secara keseluruhan program ini berkontribusi positif dalam meningkatkan kesiapan masyarakat memanfaatkan teknologi secara bijak, produktif, dan bertanggung jawab di era digital.
A Sharia-Based Strategic Human Resource Management Model for the National Amil Zakat Agency (BAZNAS) Hadi, Moch Aminudin; Santoso, Cahyo Budi; Syafitri, Netty; Kurniawan, Robby; Priscilla, Yuddy Giovanna
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3462

Abstract

Purpose: This study aims to formulate a comprehensive Sharia-based Strategic Human Resource Management (SHRM) model for the National Amil Zakat Agency (BAZNAS). The model integrates spiritual, moral, and professional values to enhance the organization’s effectiveness and accountability in managing zakat institutions. Research Methodology: A qualitative research approach with an interpretive phenomenological design was employed. Data were collected through in-depth interviews, participatory observations, and document analysis involving eight purposively selected key informants. Data validation was ensured through triangulation and member checking. Results: The findings show that SHRM at BAZNAS is shaped by three key dimensions: foundational (zakat fiqh), external (regulation, digitalization, and global factors), and internal (leadership and organizational culture). Twelve core values integrate spiritual, moral, and professional aspects, whereas HRM functions focus on planning, retention, and development within a Sharia framework. Conclusions: A distinctive Sharia-compliant SHRM model is crucial for strengthening professionalism, accountability, and public trust, thereby enabling zakat institutions to enhance their socioeconomic roles. Limitations: This study is limited by its qualitative design, small sample size, and Indonesian context, which may affect its generalizability. Contributions: This study offers a novel integration of Sharia principles into strategic HRM for non-profit institutions, contributing theoretically to Islamic HRM literature and practically to HR policy and strategic planning in zakat organizations.
STRATEGI KOLABORASI LEMBAGA AMIL ZAKAT DENGAN PEMERINTAH DALAM PENCAPAIAN SDGS Silam, Muhammad Mochtar Mandala; Rosdaniah, Rosdaniah; Santoso, Cahyo Budi; Semmawi, Ramli; Syahril, Syahril
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2183

Abstract

This study aims to analyze the collaborative strategy between zakat institutions and the government in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. The approach used was qualitative with descriptive research. Data were obtained through interviews, observation, and documentation, involving zakat institution managers, government officials, and beneficiaries (mustahik). Data analysis was conducted through data reduction, data presentation, and conclusion drawing, using triangulation techniques to ensure data validity. The results indicate that collaboration between zakat institutions and the government has contributed to poverty alleviation, increased access to education, and health services. However, this collaboration has not been optimal due to obstacles such as lack of coordination, lack of data integration, and differences in program approaches. Therefore, more effective strategic collaboration is needed through integration programs, strengthening integrated data systems, utilizing digital technology, and increasing human resource capacity. This study concludes that synergistic collaboration between zakat institutions and the government has significant potential for achieving the SDGs sustainably in Indonesia
Co-Authors Ade Isyana Hairunnisah Agung Nurmansyah Ahmad Gamal Aminudin Hadi, Moch Aminudin Hadi, Moch. Aprilia Merisca aprilia, indah Artika Wina Fitriani Asma, Nurul azhara, shaila mayang Aznedra Aznedra Benny Krisbiantoro Catur Fatchu Ukhriyawati CNAWP, Rizal Perlambang Damanik, Okta Dianningsih Dianningsih Durnila, Kristiana Firdaus Hamta, Firdaus Fitriani Giovanny Bangun Kristianto Hadi, moch aminudin Haironi, Rita Hamdany, Mohammad Azharie Hamidah Armaini Hati, Ravika Permata Istingirum, Rr Farida Istiningrum, Rr.Farida Jayana Salesti, Jayana Julianda, Dedi Taufik Kholifah, Mefi Krisbiantoro, Benny Kristanto, Barlian Laksniyunita, Wanda Larasati Ning Fauziah Lestari, Eko Budi lstiningrum, Rr. Farida Marga Raharja, Adyk Mika Tri Kumala Swandari, Mika Tri Kumala Moko, Wahyu Ari Sudiat Muhammad Afissunani Muhammad Ikhlash Nur Habibah Pasaribu Oktavianti Prihartanti, Wiwik Prilosadoso, Basnendar Herry Priscilla, Yuddy Giovanna Putri, Diannike putri, nina novitasari eka Putro, Agung Cahyo Rafi Dio Ramli Semmawi, Ramli Ravika Permata Hati RAVIKA PERMATA HATI Rika Purwani Rinaldi, Benny Rismaldi Revi Robby Kurniawan Rohana Marito Pasaribu Rosdaniah, Rosdaniah Salsa Bila Arsyad Samodra, Galih Shafiq, Dhio Silam, Muhammad Mochtar Mandala Siregar, Ramadhon Sitompul, Gabriel Amadeus Situmorang, Arman Sri Mulyati Sriwati Sriwati Sugeng Sugeng Suryati Syafitri, Netty Syafruddi Syafruddin Syahril Effendi Syahril Syahril Syaifullah MS Syuaib, Mustaqim Thalib, Najdah Untung Subagyo Wahdati, Mefrina Wahyu Wardianti, Adhani