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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Journal of Auditing, Finance, and Forensic Accounting Falah : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Journal of Finance and Islamic Banking INVENTORY: JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Relevance: Journal of Management and Business Journal of Accounting and Finance Management (JAFM) Proceeding of International Conference Health, Science And Technology (ICOHETECH) Journal of Accounting Inquiry Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah) Ecoducation Aktsar: Jurnal Akuntansi Syariah
Samsul Rosadi
Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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Review of Refocusing and Reallocation of The Local Government Budget in Handling Covid-19 in Indonesia Antin Okfitasari; Wulan Suci Rachmadani; Samsul Rosadi; Indah Puji Lestari; Indra Hastuti
Proceeding of International Conference on Science, Health, And Technology 2021: Proceeding of the 2nd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.61 KB) | DOI: 10.47701/icohetech.v1i1.1139

Abstract

The Covid 19 pandemic in Indonesia has an impact on the level of health and economic growth. In handling the Covid 19 pandemic, it is necessary to have sufficient public funds to funding and resolve the impacts that arise. The policy of refocusing and reallocating local government budgets is one of the alternative funding for handling pandemics in Indonesia. This research uses qualitative methods with case study techniques. The data used are refocusing and reallocation data from local governments in Indonesia, both provinces, cities and districts, which are derived from data from the Ministry of Home Affairs. The results of this study indicate that there are still many implementation of refocusing and budget reallocation carried out by local governments that have not been on target with the aim of handling Covid-19. The regional government has not implemented the standard Joint Decree of the Minister of Home Affairs and the Minister of Finance concerning the Acceleration of 2020 Local Government Budget Adjustments in the Context of Handling Corona Virus Disease 2019 (Covid-19), as well as Safeguarding Public Purchasing Power and the National Economy. The local government is only just making adjustments to the Local Government Budget in handling Covid-19. The target of regions that have made Local Government Budget adjustments is still not appropriate, because areas that are exposed to a lot of Covid-19 are in fact low refocusing and reallocation of the Local Government Budget, while areas that are slightly exposed to Covid-19 are refocusing and reallocation of their Local Government Budget is high.
APAKAH DPS MEMPENGARUHI KINERJA BANK SYARIAH PADA BANK UMUM SYARIAH DI INDONESIA? slamet; Rosadi, Samsul
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.7796

Abstract

Penelitian ini bertujuan untuk memastikan bagaimana kinerja Bank Umum Syariah (BUS) Indonesiadalam hubungannya dengan Dewan Pengawas Syariah (DPS). Variabel ukuran bank ditambahkanpeneliti sebagai variabel kontrol, dan variabel Ukuran DPS, Lintas keanggotaan DPS, dan Frekuensipertemuan DPS diproksikan sebagai karakteristik DPS. Populasi yang digunakan dalam penelitian iniadalah Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014–2020.Teknik pengumpulan sampel yang digunakan adalah purposive sampling dengan menggunakanunbalanced data panel sehingga dapat diperoleh sampel sebanyak 14 sample dengan 96 observasi.Teknik analisis data menggunakan regresi data panel dengan bantuan perangkat lunak Eviews. Hasilpengujian menyatakan bahwa variabel Lintas Keanggotaan DPS berpengaruh negatif terhadap kinerjabank syariah. Sedangkan Ukuran DPS dan Frekuansi Pertemuan tidak berpengaruh terhadap kinerjabank syariah.
Board Chairman Characteristics and Performance of Islamic Banks: Evidence From Islamic Banks in Indonesia and Malaysia Quddus, Ayatullah; Utama, Imron; Rosadi, Samsul; Rahmawati, Aryani
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.2.072-083

Abstract

Purpose: The purpose of this study is to explore the impact of chairman characteristics—specifically age, gender, and education level—on the performance of Islamic banks in Indonesia and Malaysia. The motivation for this research stems from the limited and mixed findings in existing literature regarding the role of leadership traits in shaping bank performance, especially in the context of Islamic banking. This research aims to fill the gap by analyzing how these specific characteristics influence the strategic decisions and overall performance of banks in these two countries, which are home to some of the largest Islamic banks globally. The key finding of this study is that while the age of the chairman significantly impacts performance, gender and education level do not show a notable effect. Methodology: The study employed a quantitative research methodology, using panel data from Islamic banks in Indonesia and Malaysia from 2015-2020. A panel data regression model was utilized to assess the influence of chairman characteristics on bank performance based on financial indicators such as return on assets (ROA). Data were collected from publicly available financial reports over a period of several years, and the characteristics of each chairman, such as age, gender, and education level, were analyzed in relation to these performance. Findings: The results of the regression analysis show that the age of the chairman has a significant positive relationship with bank performance. Older chairmen appear to contribute to better decision-making and long-term strategy formulation, which in turn improves the performance of Islamic banks. However, the gender and education level of the chairman were found to have no significant impact on the performance of these banks during the research period. This suggests that experience, reflected in age, plays a more crucial role than gender or educational background in determining bank performance.  Novelty: This study provides valuable insights into the role of leadership chairman characteristics in Islamic banks, with a focus on the importance of age as a key predictor of bank performance. By contrasting the effect of age with gender and education, this research contributes to the ongoing debate about leadership in the financial sector. The novelty lies in its focus on the specific context of Islamic banks in Indonesia and Malaysia, offering a regional perspective on how leadership traits influence bank success. Future research could further explore additional leadership traits or examine a larger dataset across different regions to strengthen these findings.
Public Accounting Firm Characteristics on the Readability of Key Audit Matters Santy, Dila Viera; Rosadi, Samsul
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.27425

Abstract

This study investigates the readability of Key Audit Matters (KAM) in a sample of 448 companies listed on the Indonesia Stock Exchange (IDX) using the INDX model and multiple regression analysis. The findings reveal that auditors from Big Four firms, auditor gender, meeting frequency, and company leverage negatively affect KAM readability, resulting in lower INDX scores and more complex reports. Conversely, factors such as audit fees, auditor experience, KAM type, audit committee size, and company size based on total assets do not significantly influence readability. A higher INDX score indicates better readability, suggesting that reports with lower scores are more difficult to understand. These findings provide insights for regulators and auditors to improve the clarity of audit reports, enhancing transparency and communication with stakeholders.
PENGARUH KINERJA LINGKUNGAN, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Ananda Putra Ardiansah; Rosadi, Samsul
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.12525

Abstract

Pada era digital yang serba cepat, penyebaran informasi melalui internet dan media sosial memiliki dampak yang luas terhadap masyarakat. Penelitian ini bertujuan untuk meneliti pengaruh kinerja lingkungan, tata kelola perusahaan (corporate governance), dan profitabilitas terhadap nilai perusahaan, dengan Corporate Social Responsibility (CSR) sebagai variabel mediasi. Penelitian ini difokuskan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Dari populasi tersebut, dipilih 23 perusahaan sebagai sampel berdasarkan kriteria yang ditetapkan. Metode analisis yang digunakan adalah regresi linier berganda dengan data panel untuk menganalisis hubungan antar variabel. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap CSR dan nilai perusahaan. Ini menandakan bahwa perusahaan yang memiliki profitabilitas lebih tinggi cenderung lebih mampu menjalankan program CSR dengan kualitas yang lebih baik. Di sisi lain, kinerja lingkungan dan tata kelola perusahaan tidak terbukti memengaruhi nilai perusahaan melalui CSR sebagai variabel mediasi. Temuan ini menyiratkan bahwa meskipun CSR dapat berkontribusi terhadap reputasi perusahaan, faktor-faktor keuangan seperti profitabilitas lebih dominan dalam menentukan nilai perusahaan di pasar. Dengan demikian, perusahaan perlu lebih memperhatikan aspek finansial selain upaya CSR untuk meningkatkan daya tariknya di mata investor.
Pengaruh Debt Default, Disclosure dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di BEI Pada Periode 2020 – 2023) Ivalin Danoe Pradiasti, Wianda; Rosadi, Samsul; Kusuma Wardani, Marita; Nur Aisyiah, Helti
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1859

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengkaji pengaruh Debt Default Disclosure, Financial Distress terhadap Penerimaan Opini Audit Going pada perusahaan sektor pertambangan yang terdaftar di BEI pada periode 2020 – 2023. Metode Penelitian berupa penelitian Kuantitatif menggunakan data panel. Populasi sampel yang dipilih meliputi seluruh perusahaan sektor pertambangan yang tercatat di BEI dalam periode 2020 – 2023 yaitu sebanyak 89 perusahan. Teknik pengambilan sample menggunakan teknik Purposive sampling dengan kriteria yang ditentukan dengan jumlah mencapai 60 perusahaan dengan 240 observasi. Analisis data yang digunakan dalam penelitian ini adalah regresi logistic. Hasil uji parsial menunjukkan bahwa variabel debt default berpengaruh positif terhadap penerimaan opini audit going concern, dan variabel disclosure berpengaruh negatif terhadap penerimaan opini audit going concern, sedangkan variabel financial distress tidak berpengaruh terhadap penerimaan opini audit going concern. Berdasrkan hasil uji simultan, variabel debt default, disclosure dan financial distress berpengaruh secara simultan terhadap penerimaan opini audit going concern.
Islamic Corporate Governance and Islamic Banking Financial Performance Kusuma, Melia; Rosadi, Samsul
Journal of Finance and Islamic Banking Vol. 1 No. 2 (2018)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v1i2.1493

Abstract

This study aims to examine the effect of Islamic Corporate Governance on the financial performance of Islamic banks in 2012-2016. The Islamic Corporate Governance area is proxied by the board of commissioners size, Audit Committee Size, Sharia Supervisory Board Size, and frequency of Sharia Supervisory Board meetings. The object of research is Islamic banks in 2012-2016. Sampling technique is judgment sampling, members of the population that meet the criteria are used as samples. The entire sample was taken from 10 Islamic banks. Hypothesis testing techniques use multiple regression analysis. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the frequency of sharia supervisory board meetings and the size of the audit committee positively influences the financial performance of Islamic banks. While the size of the area and the age of the area does not affect the Financial Performance.
Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital Rahmawati, Aryani Intan Endah; Prawestri, Adhelia Desi; Rosadi, Samsul; Wardani, Marita Kusuma
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1943

Abstract

Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.
Pengaruh Transformasi Digital dan Karakteristik Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di BEI pada Periode 2020-2023) Fitrianda, Linta Desti; Rosadi, Samsul
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6846

Abstract

This study examines the influence of digital transformation and company characteristics on audit report lag in property and real estate firms listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach with panel data, the study analyzes 75 companies with a total of 282 observations selected through purposive sampling method, ensuring that the sample meets the required research criteria and provides consistent reporting throughout the analysis period. Panel regression with the Random Effect Model shows that digital transformation and profitability significantly reduce audit report lag, indicating that higher digital adoption and stronger financial performance support more efficient audit processes. Meanwhile, intangible assets, firm size, leverage, and auditor reputation (Big4) do not significantly affect audit report lag. These findings highlight that internal company capabilities, particularly digital readiness and profitability, play a more critical role in ensuring timely audit completion compared to structural firm characteristics.
Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Ahzar, Fahri Ali; Rosadi, Samsul; Wati, Asiah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

Abstract

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia
Co-Authors Adhelia Desi Prawestri Al Amin, Nur Hidayah Ananda Putra Ardiansah Antin Okfitasari, Antin Arif Nugroho Aryani Intan Endah Rahmawati Djoko Suhardjanto Doddy Setiawan Dwiyansyah, Yosep Fahri Ali Ahzar Fitrianda, Linta Desti Helti Nur Aisyiah Indah Puji Lestari Indra Hastuti Ivalin Danoe Pradiasti, Wianda Marita Kusuma Wardani Melia Kusuma Mohammad Rahmawan Arifin Novemy Triyandari Nugroho Nur Hidayah Al Amin Quddus, Ayatullah Rahmawati, Aryani Santy, Dila Viera Slamet Tri Wahyuningsih Utama, Imron Wahyu Pramesti wati, asiah Wulan Rachmadani Wulan Suci Rachmadani Yudi Siyamto