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All Journal Monex: Journal of Accounting Research Jurnal Riset Keuangan dan Akuntansi (JRKA) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik Jurnal Abdi Insani eCo-Fin Ijtimā`iyya: Journal of Muslim Society Research Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis, dan Akuntansi PROCEEDING AL GHAZALI International Conference Jurnal Akuntansi Neraca International Journal of Advanced Technology and Social Sciences (IJATSS) AmaNU: Jurnal Manajemen dan Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Hatta Setiabudhi
Universitas Nahdlatul Ulama Al Ghazali Cilacap
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Faktor-Faktor yang mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perbankan di Indonesia Hatta Setiabudhi; Mutia Pamikatsih
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4184

Abstract

Akuntansi SDM merupakan suatu proses pengindentifikasian dan pengukuran mengenai data dari sumber darya manusia serta memberikan komunikasi atas informasi mengenai data ini ke pihak-pihak yang memiliki kepentingan. Akuntansi Sumber Daya Manusia juga dinilai berdampak terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Profitabilitas, Umur perusahaan , ukuran dewan komisaris serta Gender terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Penelitian ini dilakukan pada perusahaan perbankan go public periode 2020. Analisis regresi jenis berganda merupakan teknik didalam analisis data pada penelitian ini. Penelitian menunjukkan hasil bahwa ukuran perusahaan, Profitabilitas, ukuran dewan komisaris dan Gender tidak memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Umur perusahaan  memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada  perbankan di Indonesia.
ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC ETHICAL IDENTITY PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Hatta Setiabudhi; Bambang Agus Pramuka; Wita Ramadhanti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.677 KB) | DOI: 10.32424/jeba.v22i1.1569

Abstract

ANALISIS PENGARUH PENGUNGKAPAN ISLAMIC CORPORATE GOVERNANCE DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Hatta Setiabudhi
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8258

Abstract

The purpose of this study to provide empirical evidence of the influence disclosure of Islamic Corporate Governance and Islamic Corporate Social Responsibility on financial performance of Islamic Bank in Indonesia. This study used secondary data which analyzed with regression analysis. This study used annual report data from 2013-2017 which published in each Islamic Bank sample in this study. The regression results analysis showed that the disclosure of Islamic Corporate Governance, and Islamic Corporate Social Responsibility have no significant effect on financial performance in Indonesia. Keywords:  Islamic Corporate Governance, Islamic Corporate Social Responsibility, Financial Performance
Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency Suwono; Muhamad Rijal Pamungkas; Hatta Setiabudhi
International Journal of Advanced Technology and Social Sciences Vol. 1 No. 4 (2023): December 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijatss.v1i4.960

Abstract

This research aims to examine the influence of socialization of SAK EMKM, understanding of accounting and educational level  on the implementation of SAK EMKM. The focus of this study is on MSME owners in Kesugihan District, Cilacap Regency. A total of 70 data were collected using  survey method with purposive sampling technique. The tool used to analyze the variable relationships in this study is Partial Least Squares (PLS) with  SmartPLS implementation. Research results show that educational level does not affect the implementation of SAK EMKM. On the other hand, different understandings of financial reporting and the socialization of SAK EMKM affect the implementation of SAK EMKM
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL MEDIASI Hatta Setiabudhi
AmaNU: Jurnal Manajemen dan Ekonomi Vol. 5 No. 1 (2022)
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52802/amn.v5i1.316

Abstract

The purpose of this study was to determine the mediating role of stock prices in the influence of profitability and firm size on firm value. Stock prices use the closing price in the capital market, profitability uses return on assets (ROA), company size uses the natural logarithm of Total Assets, while company value uses price to book value (PBV). The population in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used as many as 12 companies. The sampling technique used purposive sampling method. The testing technique uses Partial Least Squares - Structural Equation Model (PLS-SEM) using SmartPLS v.3.3.7. This study shows that profitability has a positive and significant effect on stock prices, firm size has a negative and significant effect on stock prices, profitability has no direct effect on firm value. Firm size directly has a positive and significant effect on firm value. Stock prices have a positive and significant effect on firm value. As for the indirect effect, stock prices are not able to mediate the effect of profitability on firm value and stock prices are able to mediate firm size on firm value.
Financial performance of conventional and islamic commercial banking during the Covid-19 Pandemic: A comparative analysis Sopi Siti Sopiah; Hatta Setiabudhi; Mutia Pamikatsih
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4703

Abstract

The differences in fundamental operational principles and models between conventional and Islamic commercial banks raise questions about how the financial performance of these two banks will develop during the pandemic. This study aims to compare the financial performance of conventional and Islamic commercial banks. The ratios analyzed in this research include NPL/NPF, ROA, ROE, BOPO, NIM/NOM, and LDR/FDR. The sample consists of commercial banks that implement dual-system banking and have been registered with OJK as domestic private banks. The data used in this study are secondary data from quarterly financial reports covering the period 2020–2022. The approach used in data analysis is descriptive statistics to provide a general overview of the comparison between conventional and Islamic commercial banks. Furthermore, data normality is tested using the Kolmogorov-Smirnov test to ensure data distribution. Since the data is not normally distributed, the hypothesis testing in this study employs nonparametric statistics, specifically the Mann-Whitney U test. The results of the study indicate that, overall, Islamic commercial banks perform better than conventional commercial banks in terms of financial performance. The hypothesis analysis results reveal differences in the NIM/NOM ratios between conventional and Islamic commercial banks. However, there is no significant difference in the NPL/NPF, ROE, BOPO, and LDR/FDR ratios between the two types of banks
ANALISIS PENGARUH CAR, NPF, DAN FDR TERHADAP ROA BANK UMUM SYARIAH Lukman Hakim; Mutia Pamikatsih; Hatta setiabudi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1008

Abstract

During the observation period, the purpose of this study is to ascertain how return on assets (ROA) in Islamic commercial banks is affected by the financing to deposit ratio (FDR), non-performing financing (NPF), and capital adequacy ratio (CAR).48 purposeful samples taken from Islamic Commercial Banks between 2017 and 2020 comprise the study's population. This study employs the classical assumption test, which consists of four tests: the Normality test, the Multicollinearity test, the Heteroscedasticity test, and the Autocorrelation test. In addition to the Classic Assumption test, this study employs the t test, also known as a partial test, and the F test, either individually or in combination. The results of this study found that the Capital Adequacy Ratio (CAR) variable which has a Sig value does not affect return on assets, while Non Performing Financing (NPF) has a Sig value which affects return on assets of 0.000 and the Financing to Deposit Ratio (FDR) which has a value of 0.297 is above 0.05. Return on assets (ROA) this year can be predicted with these three variables. research, and the remaining 33.4% is influenced by non-research factors.
Analisis Faktor-Faktor yang mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perbankan di Indonesia Hatta Setiabudhi; Mutia Pamikatsih
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4184

Abstract

Akuntansi SDM merupakan suatu proses pengindentifikasian dan pengukuran mengenai data dari sumber darya manusia serta memberikan komunikasi atas informasi mengenai data ini ke pihak-pihak yang memiliki kepentingan. Akuntansi Sumber Daya Manusia juga dinilai berdampak terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Profitabilitas, Umur perusahaan , ukuran dewan komisaris serta Gender terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Penelitian ini dilakukan pada perusahaan perbankan go public periode 2020. Analisis regresi jenis berganda merupakan teknik didalam analisis data pada penelitian ini. Penelitian menunjukkan hasil bahwa ukuran perusahaan, Profitabilitas, ukuran dewan komisaris dan Gender tidak memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Umur perusahaan  memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada  perbankan di Indonesia.
THE INFLUENCE OF FINANCIAL LITERACY AND RELIGIOSITY ON STUDENT CONSUMPTIVE BEHAVIOR MEDIATED BY LIFESTYLE Hatta Setiabudhi
PROCEEDING AL GHAZALI International Conference Vol. 1 (2023): INCLUSIVENESS, DIGITAL TRANSFORMATION, AND RENEWABLE ENERGY FOR A BETTER FUTURE
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

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

Abstract

This study was conducted to determine the effect of financial literacy and religiosity on the consumptive behavior of a student with lifestyle as an intervening variable. This type of research is quantitative research. The data used in this study are primary data. Respondents were 54 students at the Nahdlatul Ulama Al Ghazali using a questionnaire. The results of this study indicate that the lifestyle variable and religiosity has an effect on consumptive behavior and also the results of this study indicate that religiosity affects the lifestyle of management students.
Pengaruh Mudharabah, Murabahah, Dan Musyarakah Terhadap Profitabilitas (Studi PT BPRS Bumi Artha Sampang Periode 2015-2022) Syafi’i, Muhammad Agung; Setiabudhi, Hatta; Pamikatsih, Mutia
Jurnal Akuntansi Neraca Vol. 1 No. 4 (2024): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i4.20

Abstract

PT BPRS Bumi Artha Sampang merupakan lembaga keuangan yang berdiri dengan prinsip islam atau syariah yang berorientasi pada masyarakat tingkat desa atau kecamatan. Penelitian ini merupakan penelitian kuantitatif, dengan populasi laporan keuangan yang dipublikasikan oleh BPRS Bumi Artha Sampang dan sampel yaitu laporan keuangan triwulanan dari tahun 2015-2022 yang berjumlah 32 laporan. Sumber data menggunakan data primer dengan analisis data yaitu uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa: 1) Mudharabah tidak berpengaruh terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil sig α = 0,193 berada diatas 0,05. 2) Murabahah berpengaruh secara negatif terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil sig α = 0,022 berada dibawah 0,05. 3) Musyarakah tidak berpengaruh terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil sig α = 0,497 berada diatas 0,05. 4) Mudharabah, Murabahah, Musyarakah berpengaruh terhadap profitabilitas pada PT BPRS Bumi Artha Sampang, yang dibuktikan dengan hasil pengujian koefisien determinasi R2 sebesar 0,190 = 19%. Dengan demikian variabel mudharabah, murabahah, musyarakah secara simultan mempengaruhi profitabilitas sebesar 19% dan untuk sisanya dipengaruhi oleh faktor lain yang tidak dibahas di penelitian ini
Co-Authors Astuti, Retno Sari Puji Bachrian Rizqi Primaguna Bambang Agus Pramuka Dina Prasetyaningrum Elistiana, Nana Elok Ainur Latif Fina, Chipta Olief Hakim Hasan Muzaki Khumaidah, Nila Lukman Hakim Muhamad Rijal Pamungkas Muhamad Rijal Pamungkas Mutia Pamikatsih Nisa, Ma’rifatun Ramat Alhakim Rijal Pamungkas, Muhammad Sa'diyah, Kholifatus Septiani, Devi Siti Mufidatun Nafisah Soolany, Christian Sopi Siti Sopiah SUWONO Suwono Suwono Syafi'ah, Syafi'ah Syafi’ah, Syafi’ah Syafi’i, Muhammad Agung Syahputri, Nisrina Anggi Umi Wahidah Wahyuningsih, Ita Wita Ramadhanti Yusti, Dwi Julmulmiwah Zuliko, Atmah