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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Tazkia Islamic Finance and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi SOLUSI Cakrawala Repositori Imwi Jurnal Scientia Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Muhasabatuna: Jurnal Akuntansi Syariah Trilogi Accounting & Business Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mizania : Jurnal Ekonomi dan Akuntansi Halal Tourism and Pilgrimage Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business JURDIASRA JIMEKA Innovation Business Management and Accounting Journal
Khomsatun, Siti
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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DETERMINANTS OF INTERNET DISCLOSURE TRANSPARENCY ON ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA Khomsatun, Siti; Fikry, Rifqi Roushan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27111

Abstract

This study's purpose is to examine the influence of Zakat Management Organization (OPZ) characteristics on the transparency of Internet disclosure. There are four independent variables such as the size of OPZ, the presence of external auditors, under the auspices of the corporation status, and institution type. The size of OPZ is measured by the ln of the total assets, whereas the existence of the external auditor, the auspices of the corporation status, and the type of institution use dummy variables. The sample of this research is 32 OPZ in Indonesia with the research period 2018. The results show that the size of OPZ, the presence of auditors, and the ownership status of the institution had a significant positive effect on the transparency of Internet disclosure. However, the type of institution (BAZ or LAZ) does not affect the transparency of internet disclosure at OPZ. The percentage of disclosure of internet disclosures, such as content and presentation on the OPZ website, has increased from previous studies.
-Z Acceptance of Mobile Banking for Sharia Bank: Do TAM-Model, Religiousity Intention, and Security Variables Matter? Siti Khomsatun; Siti Salmah; Tri Nadia; Zubaidah Taslimah; Nova Dilsantuah
Tazkia Islamic Finance and Business Review Vol. 18 No. 2 (2024): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v18i2.359

Abstract

This research aims to obtain empirical evidence regarding the acceptance and use of mobile banking at Bank Syariah Indonesia (BSI) by Generation Z, as well as proving what factors encourage Generation Z customers to adopt mobile banking in BSI. This research collected data from 100 BSI customers by Generation Z in Bogor, Indonesia. The research adopts Structural Equation Model-Partial Least Square (SEM-PLS) to link perceived usefulness, perceived ease of use, religiosity, satisfaction, security, intention to use and adoption of mobile banking. The results of this research reveal that the integration of the Technology Acceptance Model (TAM), Religious Intention Model and security variables in the Technology Based Factor (TBF) provides a more comprehensive explanation regarding the adoption of mobile banking by Generation Z customers of BSI. In addition to perceived usefulness and perceived ease of use, the results of this study emphasize the importance of security in mobile banking adoption. This research provides implications for BSI managers to improve their adoption of mobile banking services. Bank management needs to place special emphasis on security aspects in the development and promotion of Mobile Banking, as well as identify and implement effective security measures to protect customer data and transactions. This research is the first attempt to integrate the TAM model, Religious Intention Model and security variables in TBF to assess BSI mobile banking adoption.
The Effect of Financial Ratio on Stock Prices of Companies Listed on the Indonesia Stock Exchange Ahmad Ainul Yaqin; Habsyah Fitri; Siti Khomsatun
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.054

Abstract

This study aims to analyze and determine the effect of Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share, and Return on Asset on the Share Price of companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses the hypothesis testing method, namely the associative hypothesis method. This research uses research data, namely the company's annual financial report obtained from the idx.co.id website and the website of each company. This study used a sample of food and beverage subsector companies listed on the Indonesia Stock Exchange in 2017-2021. In the selection of samples using the Purposive Sampling technique so that 12 companies were produced that could be used as samples in this study. This study is for data analysis using multiple linear regression. This study used independent variables including Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share, Return on Asset. The Dependent variable used in this study is the closing share price. The results of this study show that the Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share and Return on Asset have a joint effect on the share price of companies listed on the Indonesia Stock Exchange in 2017-2021. The results of the study partially stated that the Debt to Equity Ratio and Net Profit Margin affect the stock price, while the Current Ratio, Earning Per Share, and Return on Asset do not affect the share price of companies listed on the Indonesia Stock Exchange in 2017-2021.
Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index Dhea Zafira Agustina; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Siti khomsatun
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.344

Abstract

This study examines influence of corporate governance characteristics on accounting conservatism in State Owned Enterprises (SOEs) listed in the BUMN20 Index of Indonesia Stock Exchange during 2019–2023 period. The characteristics analyzed include audit committee, audit committee meetings, board of commissioners, independent commissioners, CEO retirement, and board of directors. Using a quantitative method with an associative approach, the study employs multiple linear regression to analyze data obtained from purposively selected SOEs within BUMN20 Index. The findings show that certain governance characteristics specifically board of commissioners and independent commissioners have a significant negative effect on accounting conservatism, while board of directors shows a significant positive influence. In contrast, audit committee, audit committee meetings, and CEO retirement exhibit no significant impact. These results emphasize the role of strong governance in improving financial reporting quality, particularly through application of conservative accounting practices to reduce risk of financial manipulation. However, the insignificance of audit committee variables suggests that their function in SOEs remains largely formalistic and not fully effective in overseeing accounting policies. Strengthening the competence, independence, and involvement of audit committees is therefore essential. Overall, this study contributes insights for academics, practitioners, and regulators in enhancing transparency, accountability, and public trust in SOEs.
Pengenalan Teori-Praktik Komputer Dasar Untuk Anak-Anak Di Desa Tajur Halang Melalui Program KKN Annisa Putry; Suryana Siregar; Riska Asriwiguna; Siti Khomsatun
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/br4xmz27

Abstract

Computer courses are training programs to help someone learn about computers so that they can understand and operate them properly. Education in Indonesia also requires the use of computers because exams in schools are currently mostly done computer-based, not using paper and pens. However, the understanding and skills of elementary school children in RT 3, RW 07, Dusun Kandang Panjang, Tajur Halang Village, Tajur Halang District, Bogor do not meet the standards. For this reason, the purpose of implementing this program is first to introduce basic computer theory. Second, to teach the practice of using computers from Microsoft Word, Excel and PowerPoint. Activities are carried out once a week with a time span from August 12 to October 10, 2024. The methods used in the implementation are lectures, watching relevant videos, direct practice and interspersed with games and giving incentives and small prizes. After implementing this program, the children in the hamlet can understand the basics of computers well and can operate 
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Siti Khomsatun; Habsyah Fitri Aryani; Adista Ika Pramesti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Pengaruh Corporate Governance, Ukuran Perusahaan, dan Kinerja Keuangan terhadap Pengungkapan Corporate Social Responsibility Perusahaan Indeks ESG Quality 45 IDX Siti Marhamah; Siti Khomsatun; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1828

Abstract

This study aims to obtain empirical evidence and analyze the influence of corporate governance, firm size, and financial performance on corporate social responsibility (CSR) disclosure. The research population consists of companies listed on the ESG Quality 45 IDX KEHATI Index. Using a purposive sampling technique, 21 companies were selected as the research sample for the 2021–2022 period. The independent variables examined in this study include board of directors size, board of commissioners size, audit committee, managerial ownership, firm size, liquidity, and profitability. This study adopts a quantitative-associative research design, employing panel data regression analysis as the analytical technique. The findings reveal that CSR disclosure is significantly influenced by managerial ownership—as a proxy for corporate governance—and liquidity—as a proxy for financial performance. In contrast, other corporate governance proxies (board of directors size, board of commissioners size, and audit committee), as well as firm size and profitability, are found to have no significant effect on CSR disclosure.
Does Audit Committee Expertise Mitigate the Impact of Executive Demographics on Risk Disclosure? Evidence from Islamic Banking in Indonesia Sulhani Sulhani; Siti Khomsatun
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.638

Abstract

The research aims to obtain evidence and analyze the influence of top management demographics on the disclosure of Islamic banking risk and the moderating role of the audit committee's expertise. Using purposive sampling, this study obtained a sample of 77 observations for the period 2014 – 2019. The first results of the study show that the demographics of top management do no effect on the disclosure of Islamic banking risk, except for the age demographics and experience in Islamic banking of top management. The second results are that the expertise of the audit committee plays a role in strengthening the influence of top management demographics such as age, education background, Islamic banking experience on risk disclosure of Islamic banking. The implications of this study emphasize the importance of the audit committee's expertise, especially those gained from its experience as an internal auditor and/or external auditor, which can support in complementing top management's performance in risk disclosure. It is considered by the board of commissioners in selecting of the audit committee team in order to achieve transparency in risk information.
Determinasi Kinerja Keuangan Perbankan Syariah: Pendekatan Keuangan dan Non-Keuangan Fitria Hasim; Habsyah Fitri; Siti Khomsatun; Ilham Ramadhan Ersyafdi
Solusi Vol. 23 No. 4 (2025): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i4.12935

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh faktor keuangan dan nonkeuangan terhadap kinerja keuangan perbankan syariah di Indonesia dengan menggunakan pendekatan kuantitatif. Metode ini dipilih karena mampu menggambarkan hubungan antarvariabel secara objektif dan terukur. Populasi dalam penelitian ini adalah seluruh bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) selama periode 2018–2023. Teknik pengambilan sampel menggunakan purposive sampling, yaitu pemilihan sampel berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Berdasarkan kriteria tersebut, diperoleh sembilan bank syariah yang memenuhi syarat untuk dijadikan objek penelitian. Analisis data dilakukan menggunakan regresi linier berganda guna mengetahui seberapa besar pengaruh masing-masing variabel independen terhadap variabel dependen. Variabel independen dalam penelitian ini meliputi Capital Adequacy Ratio (X1), Non Performing Financing (X2), Financing to Deposit Ratio (X3), Biaya Operasional terhadap Pendapatan Operasional (X4), Net Operating Margin (X5), Dewan Pengawas Syariah (X6), Komite Audit (X7), Dewan Komisaris (X8), Komisaris Independen (X9), dan Dewan Direksi (X10). Sementara itu, variabel dependen yang digunakan adalah Return on Assets (ROA) sebagai indikator kinerja keuangan bank. Hasil penelitian menunjukkan bahwa BOPO, NOM, dan Dewan Direksi memiliki pengaruh signifikan terhadap kinerja keuangan, sedangkan CAR, NPF, FDR, DPS, Komite Audit, Dewan Komisaris, dan Komisaris Independen tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan gambaran bahwa efisiensi operasional, kemampuan menghasilkan margin, serta efektivitas manajerial menjadi faktor utama dalam meningkatkan profitabilitas perbankan syariah di Indonesia.
Co-Authors Adista Ika Pramesti Afifa Nurhanifah Afra Afifah Gafar Ahmad Ainul Yaqin Ahmadi, Lusiana Putri Annisa Difa Saufanny Annisa Putry Aryani, Habsyah Fitri Assyifa, Mutiya Nur Ayu Istiqomah, Ayu binti Nono, Latifah Dania Amani Yapono Dhea Zafira Agustina Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fikry, Rifqi Roushan Fitria Hasim Grandis Imama Hendra Habsyah Fitri Habsyah Fitri Habsyah Fitri Aryani Humairah, Andi Ilham Ramadhan Ersyafdi Irawan, Azhar Ayu Tri Mawaddah Maysyaroh, Siti Muhammad Aras Prabowo Munir, Ahmad Misbakhul Nova Dilsantuah Novia Lestari Pramesti, Adista Ika Pratiwi Ch, Siti Angelina Riska Asriwiguna Saputri, Anjeli Saputri, Sukma Winnata Saufanny, Annisa Difa Sidharta Utama Siti Marhamah Siti Salmah Sulhani Sulhani Sulhani, Sulhani Suryana Siregar Sylvia Veronica Siregar Taufik Hidayadi Tri Nadia Ulfa, Fitria Ulfah, Fitriah Yapono, Dania Amani Zakiyatun, Amita Zubaidah Taslimah