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All Journal Journal of Economics, Business, & Accountancy Ventura The International Journal of Accounting and Business Society Hasanuddin Economics and Business Review EKUITAS (Jurnal Ekonomi dan Keuangan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Ilmiah Akuntansi dan Finansial Indonesia ACCOUNTHIK : Journal of Accounting and Finance Journal of Islamic Accounting and Finance Research Accounting Accountability and Organization System (AAOS) Journal Al-Buhuts (e-journal)
Habib Muhammad Shahib
Universitas Fajar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FROM TAN MALAKA’S THOUGHT Shahib, Habib Muhammad; Sukoharsono, Eko Ganis; Achsin, M.; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.1

Abstract

Purpose  — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies.Design/methodology/approach  — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues.Findings  — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society.Practical Implications  — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations.Originality/value  — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.Keywords Socio-Environmental, Accounting, Critical, Methodology, Tan MalakaPaper Type Research Paper.
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Habib Muhammad Shahib; Soni Agus Irwandi
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.533

Abstract

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.
Revolusi Pendidikan Etika Akuntan Indonesia: Membuktikan Spirit Pendidikan Tan Malaka Habib Muhammad Shahib
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.111 KB) | DOI: 10.35706/acc.v1i02.536

Abstract

The Ethics issue is one of the accountant global problems, including the accountant in Indonesia. Allegedly, the basic problem of why ethics issues always happened is based on the accountant education process. This paper is trying to examine an alternative education model based on Tan Malaka’s educational perspective that have a basis in the real situations of Indonesians and stand with the Indonesians’ interests. Hopefully, by using Tan Malaka’s educational perspective, it can deliver a new model of ethics education in accounting field and the ethical accountants in the future. Especially, the accountants that stand with the nation and Indonesians interests.  
PENGARUH PELANGGARAN PERATURAN PERBANKAN TERHADAP KINERJA KEUANGAN BANK DI INDONESIA Yasmi Nurdin; Habib Muhammad Shahib; Muhammad Gafur
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i1.3439

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pelanggaran peraturan perbankan terhadap kinerja keuangan bank di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari BI dan OJK, serta laporan keuangan bank yang terkait bank pelanggar peraturan perbankan di Indonesia dengan rentang tahun 2010-2013. Berdasarkan hasil penelitian dengan menggunakan pendekatan partially least squere. Ditemukan fakta empiris bahwa pelanggaran peraturan perbankan tidak berpengaruh secara signifikan terhadap kinerja keuangan perbankan, sehingga perlu dilakukan kajian lebih jauh atas efektifitas peraturan keuangan yang mengikat bank-bank di Indonesia dari segi teori dan konteks sosial ekonomi Indonesia. Namun demikian, penelitian ini menemukan fakta, ukuran bank pelanggar peraturan keuangan (SIZE) memiliki pengaruh positif dan signifikan secara langsung terhadap abnormalitas ROA dan ROE yang sering menjadi proksi dalam mengukur masalah pelanggaran peraturan keuangan, sehingga dapat dikaji lebih jauh sebagai salah satu tanda terjadinya pelanggaran peraturan keuangan di perbankan. Akhirnya, penelitian ini diharapkan dapat memberi masukan kepada pengembangan literatur akuntansi khususnya yang terkait dengan konteks perbankan dan memberikan pertimbangan kepada pihak berwenang atas  kebijakan dan pengontrolan bisnis melalui pengujian keefektifan peraturan perbankanyang hingga kini berlaku di Indonesia.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL: (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Nurbayani Nurbayani; Jamilah Jamilah; Habib Muhammad Shahib; Teri Teri
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3232

Abstract

This study aims to determine the effect of company growth (Asset Growth) and profitability (ROA) either partially or simultaneously on the capital structure (DER) of the Consumer Goods Industry companies listed on the Indonesia Stock Exchange. The independent variable in this study is Company Growth (X1) and Profitability (X2), while the dependent variable is Capital Structure (Y). This type of research is a causal research and the data used is secondary data obtained from documentation techniques. This study examines consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that partially company growth (Asset Growth) has a positive and significant effect on capital structure (DER), and profitability (ROA) has a negative and significant effect on capital structure (DER). Meanwhile, simultaneously company growth (Asset Growth) and profitability (ROA) have a positive and significant effect on capital structure (DER).
Nilai Budaya Lamaholot dalam Penentuan Harga Jual Kain Tenun Ikat: Studi pada Kelompok Perempuan Penenun “Tene Tuen” di Nusa Tenggara Timur Yasmi Nurdin; Gita Elsa Savira; Habib Muhammad Shahib; Irfan Palippui; Muhammad Ridwan Hasanuddin
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.061 KB) | DOI: 10.31629/jiafi.v6i2.4892

Abstract

This study aims to reveal the practice of determining the selling price of woven cloth in a women's weaver group called "Tene Tuen". This research was conducted from July to August 2021 through interviews with leaders of the women weaver group. This study used the qualitative method with a descriptive approach as a research method and collected data by using interviews, direct observation, and documentation. This study found that the concept of formulating the selling price set by the (sellers) informants was not only formed by material values but also contained cultural and justice values with a holistic philosophy. In the end, the selling price determined by the tene tuen group seeks to create prosperity and justice for all parties.
Gender issues in local government accountability reports: insights from Islamic regions in Indonesia Habib Muhammad Shahib; Nur Amanah; Mohamed Omar Abdulrahim
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.18062

Abstract

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-programs-reporting to the public, especially in Islamic areas, in the context of a democratic country like Indonesia.Method - The provincial governments of Aceh and West Sumatra were the main settings for this study, as they are the two main Islamic regions in Indonesia. This study used a qualitative content analysis approach to analyze the research data based on Accountability Reports in the span of 2017-2021, which was the primary data source for this research.Result - The results showed that the disclosure of gender issues in the accountability reports of the two provincial governments was still low, below 50% of the 18 indicator items used in this study. In addition, there is no standardized format for submitting government performance indicators and explanations.Implication - This research emphasizes that there is still a need for public encouragement for specific issues to receive an optimal policy share at the local government level.Originality - This is the first study known to examine Islamic values and gender disclosures in local government settings.
Accountability in the Internet Era: A Lesson from Local Governments in Indonesia Habib Muhammad Shahib; Firman Rato Risky
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.82 KB) | DOI: 10.26487/hebr.v1i1.940

Abstract

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the government’s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provinces’ official websites, this study finds, in general, the provinces’ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provinces’ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment.
Analisis Sistem Pengendalian Intern Terhadap Pengelolaan Kas pada Institut XYZ Miftahuljannah, Anisyah; Shahib, Habib Muhammad
EBBANK Vol 14, No 2 (2024): EBBANK Vol 14 No 2 Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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

Abstract

This study aims to analyze the effectiveness of the internal control system in cash management at XYZ Institute. The background of this research is based on the importance of good internal control to maintain the liquidity and financial efficiency of private universities, especially in the face of funding challenges and limited student growth. The research method used includes descriptive analysis with a qualitative approach, involving data collection through interviews and direct observation.The results showed that although Institut XYZ had implemented several internal control components in accordance with the COSO framework, there were still weaknesses in the implementation and monitoring of the system. These weaknesses have the potential to disrupt cash management and increase the risk of errors and fraud. This study recommends improvements in internal control procedures and increased human resource capacity to achieve the goal of more effective cash management.
ANALISIS PERBANDINGAN KINERJA DANA LINGKUNGAN UNTUK PENANGGULANGAN KEBAKARAN HUTAN (STUDI KASUS: SUMATERA SELATAN, KEPULAUAN RIAU, DAN KEPULAUAN BANGKA BELITUNG) Rini Astuti Hijrah J. Tudon; Habib Muhammad Shahib; Siprianus Palete
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 6 No. 1 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v6i1.987

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja dana lingkungan untuk penanggulangan kebakaran hutan (studi kasus: Sumatera Selatan, Kepulauan Riau, dan Kepulauan Bangka Belitung. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif berbasis dokumen. Data penelitian ini adalah Laporan SDGs dan LPPD dari Provinsi Sumatera Selatan, Kepulauan Riau, dan Kepulauan Bangka Belitung yang mengalami kebakaran hutan dalam rentang tahun 2017 sampai dengan 2021. Hasil penelitian ini menunjukkan bahwa ketiga Provinsi yang memiliki kinerja paling baik dalam menangani karhutla serta merealisasikan anggaran adalah Kepulauan Riau, kemudian disusul oleh Sumatera Selatan dan Kepulauan Bangka Belitung. Akhirnya, penelitian ini berkontribusi untuk meningkatkan pengetahuan tentang pengelolaan dan pelaporan keuangan terkait dengan dana lingkungan dalam aspek tata kelola dan keberlanjutan.
Co-Authors Eko Ganis Sukoharsono Firman Rato Risky Firman Rato Risky, Firman Rato Gita Elsa Savira Irfan Palippui Jamilah Jamilah M. Achsin Miftahuljannah, Anisyah Mohamed Omar Abdulrahim Muhammad Gafur Muhammad Ridwan Hasanuddin Nur Amanah Nurbayani Nurbayani palete, siprianus Rini Astuti Hijrah J. Tudon Soni Agus Irwandi Teri Yasmi Nurdin Yeney Widya Prihatiningtias