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All Journal Jurnal Akuntansi Muhammadiyah JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Ragam Pengabdian Jurnal Kolaborasi Akademika Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi BE-HISZ Journal - Journal of Economics and Accounting
Hendri Mauliansyah
Fakultas Ekonomi Unviersitas Muhamamdiyah Aceh
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2022 Hendri Mauliansyah; Elviza
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/75k3jq54

Abstract

This study aims to determine the effect of Company Size, Profitability, and Liquidity on  Dividend Policy in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The type of research is quantitative method. The observation population in this study consists of 40 samples of financial statements from Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The object of this research is the companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange. The data analysis technique in this study uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that Company Size, Profitability, and Liquidity have a positive effect on Dividend Policy in companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2021-2022, both simultaneously and partially. 
PENGARUH KUALITAS PELAYANAN BANK SYARIAH MANDIRI PAYMENT POINT UNMUHA TERHADAP KEPUASAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH ACEH Kiki Putri Amelia; Hendri Mauliansyah
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/rs49nb90

Abstract

Bank Syariah Mandiri (BSM) Payment Point UNMUHA is an Islamic banking at the University of Muhammadiyah Aceh (UNMUHA) which is engaged in services, good service quality will be able to affect customer comfort. The purpose of the study was to determine the effect of service quality of BSM Payment Point UNMUHA on student satisfaction at the Faculty of Economics, UNMUHA. In this study, the population used was students of the Faculty of Economics UNMUHA as many as 1,381 people. The number of samples used was 93 people selected by Stratified Random Sampling. The data analysis tool used in this study is multiple linear regression analysis consisting of dependent variables and independent variables, for the dependent variable, namely student satisfaction (Y) while the independent variables are reliability (X1), responsiveness (X2), asssurance (X3), empathy (X4), and tangible (X5). The results showed that the effect of service quality of BSM Payment Point UNMUHA on the satisfaction of students of the Faculty of Economics UNMUHA for the dimension of service quality with the highest level of satisfaction is the dimension of responsiveness which is 2.920 and for the dimension of service quality with the lowest level of satisfaction is emphaty which is -1.315. Based on the results of this study, it can be seen that emphaty does not have an influence on customer satisfaction of BSM Payment Point   UNMUHA with a coefficient value of -1.315. therefore it is hoped that the BSM Payment Point UNMUHA will be able to improve customer satisfaction.
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Hendri Mauliansyah; Budi Safatul Anam; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/wtgab605

Abstract

The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially
Analisis Faktor Dominan Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Satuan Kerja Keuangan Polda Aceh Aliamin; Hendri Mauliansyah; Rachmad Fadhli
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/87jqf094

Abstract

This study aims to find out what factors are the most dominant in the implementation of SPIP in the Aceh Police Financial Work Unit. This research includes quantitative research, with the data source using primary data obtained by distributing questionnaires. The data analysis technique uses Confirmatory Factor Analysis (CFA), with the results showing that there are 5 (five) factors/elements applied in the implementation of SPIP, namely the control environment, risk assessment, control activities, information and communication, and supervision. Among the five factors, only 3 (three) factors, namely the control environment, risk assessment, and control activities are dominant in the implementation of SPIP, while the other 2 (two) factors, namely information and communication, and supervision do not have dominance in forming a good and effective SPIP in the Aceh Police Finance Task Force.
Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.
ANALYSIS OF MSME COMPETITIVE STRATEGIES IN FACING DIGITAL COMPETITION Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 1 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i1.42

Abstract

This article aims to analyze the competitive strategies implemented by Micro, Small, and Medium Enterprises (MSMEs) in facing the challenges of digital competition. Using a descriptive qualitative approach, this research is based on literature studies and case study analyses from various reliable sources. This approach enables a deeper understanding of strategies such as cost leadership, differentiation, and market focus used by MSMEs to enhance their competitiveness in the digital era. The analysis was conducted using the SWOT framework and Porter’s Five Forces to evaluate internal and external factors influencing the success of MSMEs. The results of the study indicate that MSMEs that are able to leverage digital technology, understand the market specifically, and maintain service quality tend to be more adaptive and highly competitive. This study also highlights the importance of digital training, technology investment, and data-driven marketing strategies as keys to success in the digital market. These findings are expected to serve as a reference for MSMEs and stakeholders in designing more relevant policies or development strategies in the future.
GOOD CORPORATE GOVERNANCE IN ISLAMIC FINANCIAL INSTITUTIONS: OJK COMPLIANCE CHALLENGES Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 2 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i2.49

Abstract

This study examines the implementation of Good Corporate Governance (GCG) in Islamic financial institutions (IFIs) in Indonesia, with a particular focus on compliance challenges posed by the Financial Services Authority (OJK). Unlike conventional banks, IFIs operate under a dual framework that requires adherence not only to regulatory standards but also to Shariah principles, creating distinctive governance complexities. Using a qualitative design, the research employed semi-structured interviews with compliance officers, board members, and regulators, complemented by observations and document analysis, and the data were thematically analyzed to capture governance dynamics. The findings indicate that compliance remains inconsistent due to limited stakeholder understanding, with less than half of board members demonstrating adequate knowledge of GCG principles, while inconsistencies in Shariah supervisory board rulings further complicate standardization across institutions. Weak transparency and accountability also persist, as evidenced by the fact that only half of IFIs publish sustainability reports, thereby reducing stakeholder trust and regulatory credibility. Case studies reveal that institutions investing in staff training and cultivating a compliance-oriented culture achieve stronger governance ratings, whereas those with inadequate internal controls face sanctions and reputational risks. These results highlight the dual pressures that make IFIs more vulnerable to governance risks compared to their conventional counterparts. The study argues that enhancing governance requires collaborative efforts, where regulators refine guidelines, strengthen monitoring, and expand capacity-building initiatives, while IFIs prioritize human capital development, adopt regulatory technology, and reinforce Shariah governance integration. With the Islamic finance industry projected to grow at an annual rate of 10%, the ability to overcome governance challenges will determine the competitiveness, sustainability, and ethical credibility of IFIs in the global financial landscape.
THE EFFECT OF SHARIA SUPERVISORY BOARD CHARACTERISTICS ON FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 3 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i3.54

Abstract

This study investigates the influence of Sharia Supervisory Board (SSB) characteristics on the financial performance of Islamic banks in Indonesia, where governance quality is vital amid rapid industry growth. Using a qualitative research design that integrates semi-structured interviews with SSB members and senior executives, direct observation of board meetings, and document analysis of annual financial reports, the study applies triangulation and thematic analysis to capture the impact of qualifications, independence, diversity, and professional experience on organizational outcomes. The findings demonstrate that SSB members with advanced educational and professional expertise significantly improve profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE), while frequent and structured meetings enhance operational efficiency and ensure compliance with Sharia principles. Independence within the board strengthens accountability and reduces non-performing loans, whereas gender and professional diversity foster innovation, customer engagement, and market expansion. Furthermore, the alignment of SSB oversight with banks’ strategic planning amplifies financial sustainability and growth. The study reframes the role of SSB from compliance to strategic governance, consistent with corporate governance perspectives. Practically, it highlights the need for banks to recruit qualified and diverse SSB members, institutionalize continuous training, and integrate them into strategic decision-making, while regulators should encourage diversity and establish qualification standards. Future research should adopt longitudinal and cross-country approaches to deepen understanding of how SSB dynamics shape performance in different contexts.
Co-Authors Afia Rahman Aliamin Ammar Fuad Anam, Budi Safatul Awil Fata Budi Budi Chudri, Intan Rizkia Desi Purnamasari Dinata, Fendi Elviza Elviza Elviza Ermad MJ Eva Susanti Fandi Bachtiar Fata, Awil Intan Rizkia Chudri Irmawati Irmawati Kiki Putri Amelia Maisura, Najiba Melvi Havizatun Mj, Ermad mulyadi ar Rachmad Fadhli Rina Yulistia Riski, Syakila Sharihan Bin Shahidan Surna Lastri syamsidar syamsidar Syifa Gebrina Ridzqy yusliana, yusliana Zulkifli Umar Zulkifli Umar Zulkifli Umar