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All Journal Ulul Albab: Jurnal Studi Islam El-HARAKAH : Jurnal Budaya Islam Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Riset Akuntansi Politala Wiga : Jurnal Penelitian Ilmu Ekonomi Akuntansi'45 Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Journal of Accounting and Financial Issue Jurnal Ilmiah Manajemen dan Akuntansi
Ahmad Fahrudin Alamsyah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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SEJAUH MANAKAH PENELITIAN UKURAN PERUSAHAAN? SEBUAH ANALISIS BIBLIOMETRIK DENGAN VOSVIEWER DAN STUDI LITERATUR Fakhrul Fakhrudin; Sri Andriani; Ahmad Fahrudin Alamsyah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4k45rq14

Abstract

  This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.
THE INFLUENCE OF FIRM SIZE, LEVERAGE, AND PROFITABILITY ON THE TIMELINESS OF FINANCIAL REPORTING IN MANUFACTURING INDUSTRY COMPANIES Sherlyta Dwie Suwarno Putrri; Ahmad Fahrudin Alamsyah
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2024

Abstract

The timeliness of financial reporting is an important element in the context of corporatetransparency and accountability, especially for entities engaged in the manufacturing industrysector on the IDX. This study aims to empirically investigate the effect of independentvariables, namely company size, leverage, and profitability, on the timeliness of financialreporting during the 2021-2023 period. Adapting a quantitative methodology approach, thisstudy relies on regression models used to analyze secondary data from the annual reports of37 companies selected using purposive sampling techniques based on a set of inclusioncriteria. The results show that firm size has a significant positive effect on the timeliness offinancial reporting, while leverage and profitability have a negative effect. Simultaneously,firm size, leverage, and profitability are shown to have a significant effect on the timeliness offinancial reporting, which indicates a complex interaction between these factors in the timelypresentation of financial statements
Evaluation and Design of Mosque Financial Statements Based on ISAK 35 Susanto, Nurhadi; Alamsyah, Ahmad Fahrudin
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3627

Abstract

The aim of this study is to analyze the financial report format presented by Masjid Besar Al-Jami' Khoirul Huda. This study also seeks to assess whether the financial report complies with ISAK 35 standards and to explore its benefits for the mosque's management. The research method used is a descriptive approach with a qualitative method. The findings of this study show that the financial report prepared by the mosque's treasurer only contains information about income and expenses, which complies with ISAK 35 standards. However, the report does not include a statement of financial position, which is an essential component of financial reporting according to accounting standards.
Perlakuan Akuntansi Biaya Lingkungan Pada Perusahaan Farmasi (Studi Pada PT. Sumber Obat Malang) Putri, Syehryl Meidiana; Alamsyah, Ahmad Fahrudin
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.403

Abstract

This study aims to determine the accounting treatment of environmental costs in waste management efforts at PT Sumber Obat related to the process of identification, recognition, measurement, presentation, and disclosure of environmental costs. This research uses qualitative research methods with a case study approach. The results showed that PT Sumber Obat has carried out waste management very well and also pays attention to its responsibility to the surrounding community by holding CSR programs. In the application of environmental accounting, there are five stages of cost allocation. The identification stage is classified into 2 costs, namely operational costs (repair costs, maintenance costs, employee bonus salaries, chemical decomposition costs, administrative and general costs, donation costs) and environmental and AMDAL handling costs. The environmental cost recognition stage uses the accrual basis method which recognizes when transactions occur without reference to cash transfers. The measurement stage of environmental costs is by PSAK which uses rupiah units and uses the historical cost method. The presentation stage of environmental costs has not been separated from the financial statements and is made one with the company's operating costs included in the income statement. The disclosure stage shows that PT Sumber Obat has not disclosed related environmental cost reports, and there are no policies and notes related to environmental costs in the notes to the financial statements.
Menyingkap Feminisme Perspektif Akuntansi Islam Alamsyah, Ahmad Fahrudin
el Harakah: Jurnal Budaya Islam Vol 3, No 1 (2001): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/el.v3i1.4687

Abstract

Modern culture is actually dominated by masculine traits, such as material life, expansive rational, exploitative, competitive, egoistic, quantitative, and so on. Femininity will give a place to masculinity to power while femininity is behind. This is evident from the existence of a comparative study between mainstream accounting and Shari'ah accounting, in an attempt to expose the Ah-Shari'ah feminism that has been marginalized. This paper discusses Islamic accounting perspective as a new paradigm. The essence of Islamic accounting is essentially an attempt to deconstruct modern accounting into a more humanist and value-packed form. Shari'ah accounting is a new technology that shows that social, moral, and spiritual values are an important concern in determining the principles to be developed. Therefore, the concept of accountability in shari'a accounting is more emphasis on two mutually balanced sides of the concept of responsibility in the context of Hamblum minallah and Hamblum minannas. In the first concept is a form of manifestation of worship, which relates between human beings as being with Al-lah as-the Creator. While the second refers more to the existence of human beings as social beings. This form of accountability is manifested in the objectives of shari'ah accounting. Budaya modern sebetulnya didominasi oleh sifat maskulin, seperti kehidupan yang material, rasional ekspansif, eksploitatif, kompetitif, egois, kuantitatif, dan sebagainya. Femininitas akan memberikan tempat kepada maskulinitas untuk berkuasa sementara femininitas berada di belakang. Hal ini tampak dari adanya suatu studi komparatif antara akuntansi mainstream dengan akuntansi Syari’ah, sebagai upaya untuk menyingkap feminisme Ah-Syari’ah yang selama ini terpinggirkan. Tulisan ini membahas perspektif akuntansi Islam sebagai paradigma baru. Esensi dari akuntansi Islam pada dasarnya merupakan sebuah upaya mendekonstruksi akuntansi modem ke dalam bentuk yang lebih humanis dan sarat nilai. Akuntansi syari’ah merupakan suatu teknologi baru yang menunjukkan bahwa nilai sosial, moral, dan spiritual menjadi suatu perhatian penting dalam penetapan prinsip-prinsip yang akan dikembangkan. Oleh karena itu konsep akuntabilitas pada akuntansi syari’ah lebih menekankan pada dua sisi yang saling berimbang yakni konsep pertanggunggungjawaban dalam konteks Hamblum minallah dan Hamblum minannas. Pada konsep pertama merupakan bentuk manifestasi dari ibadah, yang berhubungan antara manusia sebagai mahluk dengan Al­lah sebagai-Sang Pencipta. Sedangkan yang kedua lebih mengacu pada eksistensi manusia sebagai mahluk sosial. Bentuk akuntabilitas tersebut dimanifestasikan dalam tujuan akuntansi syari’ah.
Konstruksi Konsep Akuntansi Islam: Suatu Upaya Membangun Akuntansi Humanis Alamsyah, Ahmad Fahrudin
el Harakah: Jurnal Budaya Islam Vol 1, No 3 (1999): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/el.v1i3.4696

Abstract

The economy of capitalism is born out of a view that the prosperity of society can only be achieved if the production activity is left to the individual who is detached from the ties of moral, spiritual values, so as to wriggle all his desires. Conventional accounting developed within the capitalist mindset, certainly not apart from the values of capitalism which became the basis of the concept/theory used. Islamic accounting is a new technology that shows that the social, moral, and economic value of Islam becomes an important concern in determining the principles that will be developed. Accounting methods that cover all accounting principles that govern the community as a whole. Islamic accounting ultimately depends on the goal to be achieved by a perfect Islamic society. Islamic accounting will be able to contribute greatly to the progress of world accounting. Islam as rahmatan lil 'alamin should also provide an accounting concept that provides benefits to all of nature. Ekonomi kapitalisme lahir dari suatu pandangan bahwa kemakmuran masyarakat hanya dapat tercapai jika kegiatan produksi diserahkan kepada individu yang terlepas dari ikatan nilai-nilai moral, spritual, sehingga dapat melampiaskan semua hasratnya. Akuntansi konvensional yang dikembangkan dalam lingkungan pemikiran kapitalisme, tentunya tidak terlepas dari nilai-nilai kapitalisme yang menjadi dasar konsep/teori yang dipergunakannya. Akuntansi Islam merupakan suatu teknologi baru yang menunjukkan bahwa nilai sosial, moral, dan ekonomi Islam menjadi suatu perhatian penting dalam penetapan prinsip- prinsip yang akan dikembangkan. Metode akuntansi yang mencakup semua prinsip akuntansi yang mengatur masyarakat secara menyeluruh. Akuntansi Islam pada akhirnya tergantung pada tujuan yang ingin dicapai oleh masyarakat Islam yang sempurna. Akuntansi Islam akan dapat meniberikan kontribusi yang besar pada kemajuan akuntansi dunia. Islam sebagai rahmatan lil ’alamiin mestinya juga akan memberikan konsep akuntansi yang memberikan manfaat untuk sekalian alam.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Rizky, Putri Divayani Anggraini; Andriani, Sri; Alamsyah, Ahmad Fahrudin
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 2 (2025): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v6i2.4857

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, umur perusahaan, leverage, dan profitabilitas terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan sektor industri manufaktur. Studi ini menggunakan pendekatan bibliometrik berbasis VOSviewer dengan mengkaji publikasi ilmiah terkait yang diperoleh melalui perangkat lunak Publish or Perish. Data yang dianalisis mencakup publikasi ilmiah periode 2021 hingga 2025. Hasil pemetaan bibliometrik menunjukkan bahwa topik-topik seperti transparansi fiskal, digitalisasi, dan tata kelola pelaporan keuangan menjadi klaster utama dalam penelitian ini. Temuan penelitian mengindikasikan bahwa ukuran perusahaan dan umur perusahaan memiliki kecenderungan positif terhadap ketepatan waktu pelaporan keuangan, sementara leverage dan profitabilitas menunjukkan pengaruh yang bervariasi. Penelitian ini memberikan kontribusi dalam memperkaya literatur mengenai faktor-faktor yang memengaruhi ketepatan waktu pelaporan keuangan, serta dapat menjadi acuan bagi perusahaan dan regulator dalam meningkatkan kualitas pelaporan keuangan di sektor manufaktur.
Co-Authors Aisyah Kamila Putri Auria Revi Marisa Fakhrul Fakhrudin Hidayatulloh, Muhamad Wahyu Ikrima Hamda Mega Dwi Lestari Novi Lailiyul Wafiroh Putri, Syehryl Meidiana Rizky, Putri Divayani Anggraini Shella Aurelia Adriana Sherlyta Dwie Suwarno Putrri Sri Andriani Sri Andriani Susanto, Nurhadi Waridatul Afalia