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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 RELEVANCE : Journal of Management and Business Journal of Finance and Islamic Banking AKTSAR: Jurnal Akuntansi Syariah INVENTORY: JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat International Journal of Community Service J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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)

Samsul Rosadi

Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, Indonesia

Author-ID : 619870

Religion 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 Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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KARAKTERISTIK PERUSAHAAN DAN NILAI PERUSAHAANPADA PERUSAHAAN YANG MENGIKUTI CGPI AWARD TAHUN 2011-2016 Samsul Rosadi; Fahri Ali Ahzar
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

This study discusses about companies that want to earn Earnings Per Share in Companies that Participate in the 2011-2016 CGPI Award. The characteristics of the company in this study are represented by company size, old company, old list, and leverage. The results of the F test show all simultaneous all independent variables on Earnings per Share. Based on the results of the test it can be concluded that the company is positive for Earning Per Share, while leverage has a negative effect on earnings per share. Old company and listing variables do not affect Earning per Share.

COVID-19 Budget Refocusing: Evidence from Indonesia Wulan Rachmadani; Djoko Suhardjanto; Doddy Setiawan; Samsul Rosadi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia

Corporate Governance dan Kinerja Keuangan pada BUMN yang terdaftar di BEI Nur Hidayah Al Amin; Samsul Rosadi
Relevance: Journal of Management and Business Vol. 1 No. 2 (2018): Relevance: Journal of Business and Management
Publisher : UIN Raden Mas Said Surakarta

This study aims to examine the effect of Corporate Governance on financial performance by state-owned companies listed on the Indonesia Stock Exchange in 2014-2017. The aspects of Corporate Governance in this study are represented by the size of the board of commissioners, the proportion of independent commissioners, board of commissioners meetings, the size of the board of directors, and board of directors meetings. 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 size of the board of commissioners has a negative effect on financial performance. The number of board meetings is reported to have a positive effect on financial performance. While the board of commissioners meeting, the size of the board of commissioners has no effect on financial performance. Keywords: board of commissioners size, board of commissioners meeting, board size, board meeting, financial performance

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

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

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.

Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital Aryani Intan Endah Rahmawati; Adhelia Desi Prawestri; Samsul Rosadi; Marita Kusuma Wardani
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

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.

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

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

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.

Enhancing Financial Literacy of Indonesian Migrant Workers in Malaysia through the Sikapi Uangmu Application Rahmawati, Ariyani; Ahzar, Fahri; Rosadi, Samsul
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.818

This community service program aims to improve the financial literacy of Indonesian Migrant Workers in Malaysia through direct training and digital technology, specifically, the Sikapi Uangmu application developed by the Financial Services Authority. Indonesian Migrant Workers often face challenges in managing their income, particularly in budgeting, investing, and handling debt. This program is designed to equip them with practical financial skills, enabling them to reduce financial risks and prepare for a more stable financial future. The results of this community service program indicate a significant improvement in Indonesian Migrant Workers' ability to manage their finances, including budgeting, selecting safe investments, and managing debt. The Sikapi Uangmu application provides easy and interactive access to financial information, allowing Indonesian Migrant Workers to engage in self-directed learning. Although the program has been successful, several challenges still need to be addressed, such as the digital divide and resistance to changing financial behaviors. Overall, the program has had both short-term and long-term positive impacts on Indonesian Migrant Workers in Malaysia and their families in Indonesia. However, its sustainability requires further adjustments to overcome technological barriers and to support more sustainable financial behavior changes

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

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.

Co-Authors Adhelia Desi Prawestri Ahzar, Fahri Al Amin, Nur Hidayah Ananda Putra Ardiansah Antin Okfitasari, Antin Arif Nugroho Aryani Intan Endah Rahmawati Asiah Wati Djoko Suhardjanto Doddy Setiawan Fahri Ali Ahzar Fahri Ali Ahzar Fahri Ali Ahzar, Fahri Ali Hastuti, Luthfi’ah Rizki Helti Nur Aisyiah Indah Puji Lestari Indra Hastuti Ivalin Danoe Pradiasti, Wianda Kusuma Wardani, Marita Kusuma, Melia Kusuma, Melia M. Rahmawan Arifin Marita Kusuma Wardani Novemy Triyandari Nugroho Nur Hidayah Al Amin Quddus, Ayatullah Rahmawati, Ariyani Rahmawati, Aryani Santy, Dila Viera Slamet Tri Wahyuningsih Utama, Imron Wati, Asiah Wulan Rachmadani Wulan Suci Rachmadani Yudi Siyamto

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