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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan JIFA (Journal of Islamic Finance and Accounting) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics JIPkM Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Diversity of Board of Directors and Environmental Performance on Corporate Social Responsibility (Empirical Study of Companies Registered at the Ministry of Environment in 2020) Dhea Vania Dominique Pijoh; Arbi Arsi Ave Noor; Isfi Arininiswah Muawanah; Aditya Prasetyanto; Bima Cinintya Pratama
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.469

Abstract

The purpose of this study was to determine whether there is a relationship between the diversity of the board of directors and environmental performance in corporate social responsibility. For this study, the population consisted of manufacturing companies traded on the Indonesia Stock Exchange in 2020. Purposive sampling was the method used to collect data so that 71 of the total sample of companies met the requirements. With the help of the SPSS application, descriptive statistical analysis methods were used in the data analysis process. Based on the findings of this investigation, the Corporate Social Responsibility factors are known as the foreign Director, tenure, gender, and environmental performance do not interact with each other at all.
The Influence of Intellectual Capital and Shariah Compliance on Social Performance (Study Empirical on Islamic Banks in 2018-2020) Vienka Ferenzha Salsabilla; Umi Solikhah; Fyna Maulina; Depriska Lailatul Aroof; Ufi Anjani; Bima Cinintya Pratama
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.471

Abstract

The purpose of this study was to determine the effect of Intellectual Capital and Shariah Compliance on Social Performance. The sample of this research is in the form of financial statements of Islamic banks on The Financial Services Authority for the period 2018 - 2020 for 3 years. The sampling technique used is purposive sampling technique so that a sample of 13 companies is obtained that has met the criteria. The data analysis technique used is multiple regression with the help of the SPSS program. The results of this study indicate that Intellectual Capital and Shariah Compliance have no partial effect on social performance.
Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership Dhea Vania Dominique Pijoh; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2181

Abstract

This study aims to examine risk disclosure by considering the influence of board tenure, gender composition of female board of directors, and institutional ownership. This study used a purposive sampling method at commercial banks registered with OJK in a total of 205 samples with 41 banking companies during the 2017-2021 period. To test the research hypothesis used panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in the regression model 1. The results of the analysis prove that board tenure and institutional ownership have a positive effect on risk disclosure, while the gender composition of female directors has no effect on risk disclosure.
The Moderation Role of Islamic Corporate Governance and Internal Control on the Effect of Zakat Performance Ratio on Fraud Rafli Hafiz Ramadhan; Iwan Fakhruddin; Azmi Fitriati; Bima Cinintya Pratama
Formosa Journal of Multidisciplinary Research Vol. 1 No. 8 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i8.2148

Abstract

Penelitian ini bertujuan untuk menguji pengaruh zakat performance ratio (ZPR) terhadap fraud, dengan islamic corporate governance (ICG) dan internal control sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dengan jumlah observasi sebanyak 82. Penelitian ini menggunakan analisis model regresi data panel. Teknik analisis yang dilakukan dalam penelitian ini menentukan model regresi data panel maka penelitian ini akan menggunakan model fixed effect untuk menguji hubungan antar variabel pada model regresi 1 dan model regresi 2. Implikasi dari hasil penelitian ini diperlukan tingkat kepatuhan syariah untuk mencegah terjadinya tindakan kecurangan (fraud).
Maqashid Sharia Performance In Indonesian Islamic Banks: The Role Of Intellectual Capital And Sharia Supervisory Boards Cross-Membership And Gender Diversity Vienka Ferenzha Salsabilla; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.2028

Abstract

This study will examine the link between intellectual capital and maqashid sharia performance as well as the moderating effects of cross-membership and gender diversity of the sharia supervisory board to improve the influence of intellectual capital on maqashid sharia performance. The secondary source of data for this study was the yearly financial statements listed in the Indonesian Financial Services Authority between 2008 and 2020. The data analysis method used in this inquiry was a panel data regression model. The analytical techniques employed in this work include descriptive statistical tests, preliminary tests, and hypothesis testing. According to the results of the three preliminary tests that were used to develop the panel data regression model, this study uses the random effect model in models 1 and 2 to evaluate the relationship between intellectual capital elements and maqashid sharia performance. Cross-membership and the gender of SSB women are moderating factors. The results of this study show that intellectual capital influences Indonesian Islamic Banks' performance following maqashid sharia positively. This suggests that making better use of intellectual capital can improve a company's maqashid sharia performance. Cross-membership has a negative impact on maqashid sharia's performance, demonstrating that it will hinder the board's ability to focus and function effectively, which will lead to a decrease maqashid sharia performance. The results of this study demonstrate that the average female representation on the sharia supervisory board is only 4% of the total samples, meaning that it cannot affect maqashid sharia performance. Therefore, the female gender of the sharia supervisory board has no impact on maqashid sharia performance. In this study, there was no empirical support for the claim that gender diversity and cross-membership on sharia supervisory boards may increase intellectual capital for maqashid sharia performance.
PENGARUH JENIS PRODUK PEMBIAYAAN DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH INDONESIA: THE INFLUENCE OF TYPES OF FINANCING PRODUCTS AND THIRD PARTY FUNDS ON PROFITABILITY IN INDONESIAN ISLAMIC BANK Hepy Dwi Aranita; Iwan Fakhruddin; Hadi Pramono; Bima Cinintya Pratama
NISBAH: Jurnal Perbanka Syariah Vol. 8 No. 2 (2022): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v8i2.7348

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jenis produk pembiayaan (mudharabah, musyarakah, murabahah, ijarah) dan dana pihak ketiga terhadap profitabilitas Bank Umum Syariah selama 2017–2021. Studi ini menggunakan data sekunder. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan sampel yang dikumpulkan tidak seimbang. Teknik analisis yang digunakan adalah data panel model regresi dengan STATA 17 melalui 3 tahap pengujian. Pengujian pertama yaitu preliminary test untuk menentukan model yang digunakan melalui uji Breusch and Pagan Lagrangian, Chow, dan Hausman. Dari hasil preliminary test, penelitian ini menggunakan model random effect untuk menguji hubungan antar variabel. Pengujian kedua diagnostic test yaitu heteroskedastisitas dan autokorelasi. Dilanjutkan dengan pengujian ketiga yaitu uji hipotesis. Hasil penelitian menunjukkan pembiayaan musyarakah dan murabahah berpengaruh positif terhadap profitabilitas. Sebaliknya, pembiayaan Ijarah dan dana pihak ketiga memiliki efek negatif pada profitabilitas. Sedangkan pembiayaan mudharabah tidak berpengaruh pada profitabilitas.
Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners Rizky Ramdani; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1916

Abstract

This study aims to examine the effect of meeting frequency, and multiple boards of commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a moderating variable. This study used a sample of 41 conventional banks during the 2017-2022 period. To test the research hypothesis using panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, Likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. This study also shows that institutional ownership weakens the relationship between the number of board of commissioners' meetings and Intellectual Capital Disclosure and institutional ownership affects the relationship between multiple boards of commissioners' positions and Intellectual Capital Disclosure.
Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership Qashash Medya Supriyanto; Bima Cinintya Pratama; Eko Hariyanto; Ani Kusbandiyah
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.2180

Abstract

This research was conducted to examine the factors affecting tax avoidance, including transfer pricing, institutional ownership, and foreign ownership. This research also examines the role of institutional ownership and foreign ownership as moderating variables. The samples of this study was conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017 – 2021 period. In testing the hypothesis of this study using panel data regression analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in regression models 1 and 2. This study reveals that transfer pricing has a negative effect on tax avoidance, the smaller the receivables owned by the company the smaller the company will do tax avoidance.
CORPORATE SOCIAL RESPONSIBILITY IN BANKING IN INDONESIA: THE ROLE OF INTELLECTUAL CAPITAL AND CHARACTERISTICS OF THE BOARD OF COMMISSIONERS Annafi Nur Dwitarani; Bima Cinintya Pratama; Iwan Fakhruddin; Hardiyanto Wibowo
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 4: Januari 2023
Publisher : Bajang Institute

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

Abstract

This study aims to examine the influence of Intellectual Capital, the Board of Commissioners, and the Proportion of Independent Commissioners on Disclosure of Corporate Social Responsibility, with the population used in this study being bank companies registered with the Financial Services Authority (OJK) with a sample of 41 bank companies during the 2017 period -2021. This study uses panel data regression model analysis to test the hypothesis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests ( Breusch-Pagan, likelihood tests, Hausman tests ), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses the fixed effect model to examine the relationship between variables in the regression model. The results of this study indicate that Intellectual Capital has a positive effect on CSR Disclosure, optimal utilization of Intellectual Capital resources can increase CSR quality disclosure more broadly. The Board of Commissioners variable has a negative effect on CSR disclosure, this shows that each additional member of the board of commissioners will have an impact on decreasing CSR disclosure. The independent board of commissioners proportion variable does not affect CSR disclosure because not all independent commissioners can demonstrate their independence so the oversight function does not function properly in conducting CSR disclosures.
FAKTOR PENENTU KINERJA KEUANGAN PERUSAHAAN DI MASA PANDEMI COVID-19 Enjang Meylani; Sri Wahyuni; Hadi Pramono; Bima Cinintya Pratama
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 4: Januari 2023
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor penentu kinerja keuangan perusahaan yang meliputi dewan direksi, komisaris independen, jumlah rapat komite audit dan leverage terhadap kinerja keuangan perusahaan pada masa pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) dengan sampel sebanyak 57 perusahaan Consumer Non-Cyclicals selama periode 2019-2021. Metode pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa dewan direksi dan komisaris independen tidak berpengaruh terhadap kinerja keuangan perusahaan pada masa pandemi Covid-19, hal ini menunjukan bahwa setiap penambahan anggota dewan direksi dan komisaris independen tidak mempengaruhi kinerja perusahaan selama pandemi Covid-19. Variabel jumlah rapat komite audit berpengaruh positif terhadap kinerja keuangan perusahaan pada masa pandemi Covid-19, hal ini menunjukan bahwa semakin banyak rapat komite audit dapat meningkatkan keefektivitasnya dalam melakukan tanggung jawab komite audit untuk mengawasi kinerja keuangan di perusahaan selama pandemi Covid-19 dan variabel leverage berpengaruh negatif terhadap kinerja keuangan perusahaan pada masa pandemi Covid-19, karena semakin besar hutang yang digunakan diperusahaan akan semakin tinggi resiko untuk melunasi kewajibannya maka kinerja keuangan perusahaan selama pandemi Covid-19 akan menurun.
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggi Puspitasari, Marcela Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Azmi Fitriati Azmi Fitriati Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Enjang Meylani Ernia Wati Erny Rachmawati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fakhruddin , Iwan Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Flamboyan , Retno Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Gian Talitha, Amanda Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Kafitasari, Arie Widya Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Pandansari, Tiara Pramurindra, Rezky Purnadi Purnadi Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Retnaningrum, Maharani Rido, Alvito Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Rina Mudjiyanti Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selavi, Aldena Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiarto, Sabrina Aliyarima Putri Suryo Budi Santoso SURYO Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tahara, Helena Ali Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad