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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry 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 Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Independensi, Profesionalisme, Pengalaman Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Di Kabupaten Rembang Mahardika Tustha Prana; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6833

Abstract

This study aims to determine the effect of independence, professionalism, work experience, and work motivation on the performance of employees of savings and loan cooperatives in Rembang Regency. This study used quantitative methods. The population selected in this study is all employees in the savings and loan Cooperatives located in Rembang Regency, which has the position of marketing, administration, cashier, staff, deputy leaders and leaders. Sampling using sampling techniques with certain criteria called purposive sampling. The sample in this study was 166 employees of savings and loan Cooperative of Rembang Regency. The results of this study is that there is an influence of independence, professionalism, work experience, and work motivation on employee performance.
Content Analysis on Fiscal Sustainability and Government Debt Management in Relation to Legal Regulations Muhammad Khadziq; Banu Witono
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2300

Abstract

This study evaluates the Indonesian government’s fiscal accountability in managing public debt and ensuring fiscal sustainability during 2020–2024. Using a qualitative approach based on document analysis, the research examines official fiscal reports from the Ministry of Finance (State Budget/APBN, Fiscal Risk Statements, and debt disclosures), complemented by audit findings from the Supreme Audit Agency (BPK) and triangulated with verified public statements from national news sources. Data were reduced and coded into two main categories: fiscal sustainability and government debt, and interpreted using principles of public sector accountability and transparency under Law No. 17 of 2003 and Law No. 1 of 2004. Findings indicate fiscal accountability through compliance with debt and deficit rules, progressive post-pandemic deficit reduction, and the publication of debt composition and issuance strategies. However, accountability gaps exist in fiscal risk disclosure, especially regarding contingent liabilities and medium-term debt exposures, which were reported narratively but seldom quantified. Overall, Indonesia’s fiscal practices 2020–2024 show strong procedural accountability but moderate explanatory accountability, suggesting future transparency can be strengthened via deeper analytical disclosure. This study contributes to public sector accounting literature by providing evidence-based insights on fiscal governance post-economic crisis.
Financial signals and governance in fraud detection: Evidence from Indonesia’s energy sector using logistic regression and random forest Sherena Wahyutari; Triyono; Banu Witono
Journal of Advanced Sciences and Mathematics Education Vol. 5 No. 2 (2025): Journal of Advanced Sciences and Mathematics Education
Publisher : CV. FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/jasme.v5i2.986

Abstract

Background: Fraud in financial reporting still appears in Indonesia’s energy industry, a field where complex operations often conceal early signs of misstatements. In many cases, day-to-day financial patterns reveal more dependable clues than the formal structure of corporate governance. Aim: The study examines how governance features and financial indicators contribute to identifying possible manipulation in financial statements and evaluates the predictive strength of logistic regression compared with Random Forest. Method: The analysis uses 171 firm-year observations from energy companies listed on the Indonesia Stock Exchange between 2022 and 2024. Potential irregularities were screened using the Beneish M-Score. Governance information covers the share of independent commissioners, CEO duality, board size, and board meeting frequency, while profitability, operating cash flow, and sales growth serve as the financial indicators. Both logistic regression and Random Forest were employed, and their performance was reviewed through accuracy, sensitivity, specificity, and AUC values. Results: Governance variables showed no meaningful link to the likelihood of fraud. In contrast, profitability, operating cash flow, and sales growth consistently appeared as significant indicators. Logistic regression produced stronger classification results, reaching 79.4 percent accuracy with an AUC of 0.814, compared with Random Forest’s 70.6 percent accuracy and 0.731 AUC. Conclusion: Financial indicators proved more reliable than governance characteristics in signaling possible fraudulent reporting. Logistic regression also offered steadier predictive behavior than Random Forest, making it particularly useful for monitoring firms in the Indonesian energy sector.
Implementasi Penerapan Green Accounting, Kinerja Lingkungan, dan Human Capital Terhadap Profitabilitas Nur Via Indrawati; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6936

Abstract

The research aims to analyze the influence of green accounting, environmental performance and human capital on the profitability of primary consumption companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023. The type of research used is quantitative research with a causative approach, to analyze the relationship between variables. The selected population is all consumer non cyclicals companies listed on the Indonesian Stock Exchange. Obtaining samples using purposive sampling, based on several criteria according to provisions. Secondary data was obtained through annual financial reports, annual reports and sustainability reports sourced from www.idx.co.id as well as the company's official website. The results obtained state that green accounting and human capital have a significant effect on company profitability, while environmental performance does not have a significant effect on profitability. A limitation of the research is that several companies in the primary consumption sector did not publish data regarding their complete financial reports and annual reports for the 2020-2023 period. It is recommended that further research expand the population and research sample and extend the observation period.
Analisis Kinerja Kualitas Pelayanan, Kepercayaan dan Layanan Keuangan Digital (Mobile Banking) Terhadap Kepuasan Nasabah Bank Konvensional di Surakarta Nova Caroline; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7169

Abstract

This study aims to analyze the performance of Service Quality, Trust and digital mobile bangking on customer satisfaction of conventional banks in Surakarta. The type of research used in this study is quantitative research. The population in this study is a conventional bank located in surakarta without any requirements. In this study, researchers used Convenience Sampling technique. In this study , researchers chose 3 conventional banks as a sample of research, namely BRI, BCA and MANDIRI. Data collection using the method of distributing questionnaires using google form. This study used multiple regression model. The results showed that the quality of Service, Trust and mobile bangking affect the customer satisfaction of conventional banks in Surakarta.
Pengaruh Ukuran Perusahaan, Profitabilitas, Capital Intensity, dan Corporate Governance Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar di Bursa Efek Indonesia Secara Berturut-Turut Tahun 2019-2023 Ammar Alamsyah; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8362

Abstract

This study aims to test and analyze the effect of company size, profitability, capital intensity, and corporate governance on tax aggressiveness. Corporate governance in this study is proxied by the size of the board of directors, audit committee, and independent commissioners. This research uses quantitative methods with secondary data obtained from the annual financial statements of energy sub sector companies listed on the Indonesia Stock Exchange (IDX) consecutively from 2019 - 2023. The sampling method used was purposive sampling, with a total 102 observation data from 21 companies. Data analysis was carried out using multiple linear regression. The results showed that profitability, capital intensity had a significant effect on tax aggressiveness. Meanwhile, company size and corporate governance variable proxied by the size of the board of directors, audit committee, and independent commissioners showed no significant effect on tax aggressiveness.
Pengaruh Luas Wilayah, Populasi Penduduk, Rasio Efisiensi Terhadap Financial Distress di Pemerintah Provinsi Jawa Tengah Periode 2020 - 2024 Rizqi Darma Saputra; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11499

Abstract

This study aims to analyze the effect of regional area size, population, and efficiency ratio on financial distress in local governments of Central Java Province during the 2020–2024 period. Financial distress in the public sector reflects the inability of local governments to manage public finances sustainably, which may reduce the quality of public services. This research employs a quantitative approach using a causal method. The research sample consists of 35 local governments, including 29 regencies and 6 municipalities in Central Java Province. Binary logistic regression is applied to examine the influence of independent variables on financial distress. The results indicate that regional area size has a significant effect on financial distress, population has a significant effect on financial distress, and the efficiency ratio has a significant effect on financial distress. These findings suggest that geographic characteristics, demographic conditions, and financial management efficiency are crucial determinants of local government financial conditions. This study is expected to provide insights for local governments in formulating more effective and sustainable financial management policies to reduce the risk of financial distress.
Pengaruh Return on Asset, Current Ratio, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Return Saham Fauzan, Wakhid Rizki; Witono, Banu
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 3 (2026): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i3.2432

Abstract

Perkembangan bisnis yang semakin dinamis telah mendorong meningkatnya intensitas persaingan antarperusahaan, sehingga menuntut setiap perusahaan untuk meningkatkan kinerja keuangan dan menjaga keberlanjutan usahanya. Dalam konteks tersebut, pasar modal memiliki peran strategis sebagai sarana penghimpunan dana bagi perusahaan sekaligus sebagai alternatif investasi bagi investor. Salah satu pertimbangan utama investor dalam pengambilan keputusan investasi adalah return saham, karena mencerminkan tingkat keuntungan yang diperoleh dari investasi yang dilakukan. Return saham dipengaruhi oleh berbagai faktor, terutama indikator kinerja keuangan perusahaan, antara lain Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), serta ukuran perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets, Current Ratio, Debt to Equity Ratio, dan ukuran perusahaan terhadap return saham. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan manufaktur subsektor food and beverage yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa Return on Assets dan Debt to Equity Ratio berpengaruh signifikan terhadap return saham, sedangkan Current Ratio dan ukuran perusahaan tidak berpengaruh signifikan terhadap return saham.
Pengaruh Firm Size, Leverage , dan Likuiditas Perusahaan Terhadap Profitabilitas Perusahaan Gangsar Meymabuga Tunggalono; Banu Witono
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): 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.v6i4.9004

Abstract

Penelitian ini bertujuan untuk menguji pengaruh firm size, leverage, dan likuiditas terhadap profitabilitas pada perusahaan non-keuangan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pendekatan yang digunakan adalah kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan di situs resmi BEI. Sampel penelitian dipilih menggunakan metode purposive sampling dengan kriteria: menerbitkan laporan tahunan lengkap 2021–2023, tidak mengalami kerugian selama periode pengamatan, dan menyediakan data yang dibutuhkan. Variabel dependen adalah profitabilitas yang diukur dengan Return on Assets (ROA), sedangkan variabel independen meliputi firm size (Ln total aset), leverage (Debt to Equity Ratio/DER), dan likuiditas (current ratio). Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, dan regresi linier berganda dengan uji t, uji F, serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa firm size dan leverage tidak berpengaruh signifikan terhadap profitabilitas, sedangkan likuiditas berpengaruh positif, menandakan bahwa perusahaan dengan kemampuan likuidasi yang tinggi cenderung menghasilkan laba lebih baik.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fauzan, Wakhid Rizki Fitriya Diah Pramesthi Gangsar Meymabuga Tunggalono Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Ningrum, Alfian Indra Noer Sasongko Nova Caroline Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Nugroho, Anshori Agung Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Romadhon, Faridh Akhirur Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika