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All Journal Jurnal Al-Iqtishad TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment An-Nisbah: Jurnal Ekonomi Syariah MALIA Journal on Education YUME : Journal of Management Amwaluna Jurnal Ekonomi dan Keuangan Syariah At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton AKURASI: Jurnal Riset Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review International Journal of Engagement and Empowerment (IJE2) Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy MUSLIMPRENEUR : Jurnal Ekonomi dan Kajian Keislaman Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah EKONOMIKA45 Jurnal Cakrawala Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al Basirah Abadi: Jurnal Ahmad Dahlan Mengabdi Journal Middle East and Islamic Studies Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat USRATY : Journal of Islamic Family Law Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy An-Nisbah: Jurnal Ekonomi Syariah Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Akurasi
Ahmad Budiman
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Nexus of Market Reaction and Persistence of Islamic Bank Profitability in Asia Putranti, Eti; Budiman, Ahmad; Kusuma, Marhaendra
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to investigate the reaction of the Islamic stock market to the ability of banks to maintain profitability stability and the moderating role of profit-sharing income in the influence of profitability persistence on Islamic stock prices. Financial report and stock price data from 10 countries in Southeast Asia, South Asia, and the Middle East, with a sample of 67 Islamic banks from 2017 - 2023, with observation data of 469 firm-years, and tested with Moderated Regression Analysis. The test results show that profitability persistence has a positive effect on Islamic stock prices, and profit-sharing income strengthens this effect. The Islamic stock market reacts positively to the ability of bank management to maintain profitability stability over a longer period, and profit-sharing income strengthens the effect of financial performance persistence on the stock prices of Islamic entities. The originality lies in measuring financial performance and testing the moderating role of profit-sharing income. Financial performance is not only measured in a single period but also assessed using profitability persistence as a measure of the bank's ability to maintain financial performance over a long period.
Parent entity and creditor pressure on corporate earnings management: Evidence from listed companies in Southeast Asia Budiman, Ahmad; Putranti, Eti; Kusuma, Marhaendra
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28437

Abstract

Research aims: This study investigates the moderating effect of non-controlling interests in subsidiaries (NCIS) on the influence of pressure from parent entity shareholders (PES) and creditors on corporate earnings management (CEM).Design/Methodology/Approach: Data from 3,882 firm-years from companies listed on the largest capital markets in five Southeast Asian countries from 2019 to 2024 were used. Moderated regression analysis was used.Research findings: Pressure from PES and creditors has a positive effect on CEM, and the presence of NCIS weakens this effect.Theoretical contribution/Originality: This study aligns with agency theory, stating that agency problems arise between management, PES, NCIS, and creditors. This study also aligns with fraud theory, stating that pressure from PES and creditors stimulates CEM, and the presence of NCIS reduces management's opportunity to engage in CEM practices. This study extends the previous earnings management literature by isolating the pressure exerted solely by parent-entity shareholders and empirically testing the moderating role of non-controlling interests.Practitioner/Policy implication: NCIS can monitor management performance and intervene with PES and creditors. Although NCIS lacks control and holds a small number of shares, annual shareholder meetings and its representation on the board of commissioners serve as a means for NCIS to exercise its oversight function, including the board of directors' actions to implement CEM.Research limitation/Implication: This study uses three dimensions of the fraud triangle to identify the determinants of CEM actions and examine the moderating role of NCIS. It does not include other factors influencing CEM, as fraud theory has evolved, reaching the hexagon of fraud theory, or perhaps even more than seven dimensions.
Peningkatan Karya Akademik: Pelatihan Dan Pembinaan Dasar Mendeley Untuk Pengelolaan Referensi Penelitian Mahasiswa Rokhmat Subagiyo; Ahmad Budiman
Ahmad Dahlan Mengabdi Vol 3 No 1 (2024): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v3i1.120

Abstract

Kemampuan menulis akademik penting bagi mahasiswa, terutama untuk tugas akhir dan karir akademik. Salah satu aspek krusial adalah pengelolaan referensi. Untuk itu, Pengabdian kepada Masyarakat ini bertujuan meningkatkan keterampilan mahasiswa dalam menggunakan aplikasi Mendeley. Kegiatan dilaksanakan pada 10 Juni 2023 di FEBI UIN Sayyid Ali Rahmatullah Tulungagung, diikuti 30 mahasiswa akhir. Metode kegiatan meliputi pelatihan, ceramah, praktik langsung, dan pendampingan mulai dari instalasi, registrasi, hingga sitasi otomatis di Word. Hasil evaluasi menunjukkan peningkatan kemampuan peserta, meski ada kendala teknis seperti internet dan waktu terbatas. Pelatihan ini efektif meningkatkan kualitas penulisan ilmiah mahasiswa dan membantu mencegah plagiarisme melalui pengelolaan referensi yang baik.
Pemasaran Digital Bisnis Abon Ikan untuk Meningkatkan Jangkauan Pasar Binti Nur Asiyah; Ahmad Budiman; Jusuf Bachtiar; Laini Khofifah; Adinda Putri Yesa Isnawati
Jurnal Al Basirah Vol. 6 No. 1 (2026): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jab.v6i1.298

Abstract

The background of this community service activity is the potential for abundant fish catch in Besole Village, Tulungagung Regency and the potential for human resources with expertise in processing tuna fish floss, which should be able to reach a wider market. In fact, the production of tuna fish floss by the female fishing community still relies on orders from the surrounding community. The community has not taken advantage of the opportunities for technological development for business purposes due to their lack of knowledge in developing existing businesses. The majority of them use social media which is a form of technological development as a medium for entertainment, information, and communication. This community service activity was carried out using the Asset Based Community Development (ABCD) method. The solution provided to the community to develop the market reach of tuna fish floss products is by using digital marketing through social media platforms such as WhatsApp, Facebook, and TikTok. The results of the community service activity are increasing the knowledge of the female fishing community regarding the use of digital technology through social media as a marketing medium that can be implemented in marketing activities. The community applies this knowledge to market its products, namely tuna fish floss, in reaching a wider market. The practical implication of this activity is so that the fishing community can be consistent in marketing by utilizing technological developments to support business development.
Co-Authors Adinda Putri Yesa Isnawati Ahmad Ahmad Ahmad Ajib Ridlwan Aulia Nur Fitriana Azzahra, Ani Bahktiar, Jusuf Binti Nur Asiyah Domastuti, Putri Emylia Dwi Maharani Fery Dwi Kurniawan Hannase, Mulawarman Iftitah Lyssa'adah Isnawati, Adinda Putri Yesa Jeynes, Zhakia Jusuf Bachtiar Jusuf Bachtiar khairani, Aulian Khofifah, Laini Lailynica Sefira Laini Khofifah Lisdwiana Kurniati, Lisdwiana maharani, Ervi Mardiyya, Nurul Inda Marhaendra Kusuma Maulidah Nur Qisti Mochammad Imron Awalludin Muhammad Aswad Nur Alifiyah Pepey Sulistiani Pranata, Jodi Putranti, Eti Rokhmat Subagiyo Saputri, Dwi Azizah Sri Jaya Lesmana Sri Lydianingsih Galingging Zakiyyatun Nisak Zayyin Mushoffa