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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies
Fauzan
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Dampak Implementasi Enterprise Resource Planning di Era 5.0 Terhadap Kualitas Informasi Akuntansi, Nilai Perusahaan, dan Manajemen Laba Harun Alfahmi; Fauzan
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 1 (2025): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i1.6927

Abstract

This study aims to determine the impact of Enterprise Resource Planning (ERP) implementation on the quality of accounting information, company value, and earnings management in companies listed on the Indonesia Stock Exchange (IDX) in 2024. Technique used in this study was puposive sampling of 48 company data that met the criteria as observation units, the analysis method used was non-parametric analysis of the Wilcoxon test. The results of this study are that there are significant changes in the quality of accounting information in companies listed on the Indonesia Stock Exchange (IDX) after implementing Enterprise Resource Planning (ERP), there are no significant changes in the value of companies listed on the Indonesia Stock Exchange (IDX) after implementing Enterprise Resource Planning (ERP), and there are no significant changes in earnings management in companies listed on the Indonesia Stock Exchange (IDX) after implementing Enterprise Resource Planning (ERP).
Analisis Prediksi Financial Distress Menggunakan Model Grover (G-Score) dengan Menerapkan Mekanisme Good Corporate Governance di Indonesia Aisya Shalsha Anggraini; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7012

Abstract

Financial distress is an indication that a company’s finances are not healthy but are still some distance from bankruptcy. Companies can indentify financial problems earlier as a foundation for internal assessment and communication. One of the causes of financial distress is the state of corporate governance. The purpose of this research is to determine the effect of good corporate governance, as proxile by managerial ownership, institutional ownership, an independt board of commissioners, audit committee, and managerial agency costs, on financial distress, as calculated using the Grover (G-Score), in consumer goods industry companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique uses the purposive sampling method and 60 consumer goods industry companies mer the criteria with 180 data used as research samples. The analytical method used in this research is multiple linear regression analysis using SPSS Version 25. The result showed that Managerial Agency Costs has a significant effect on Financial Distress with the Grover approach. Meanwhile, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee do not have a signifcicant effect on Financial Distress with the Grover approach.
Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan: Studi Empiris Perusahaan Sektor Finansial Non Bank yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2021-2023 Rishnu Andi; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7591

Abstract

This study aims to analyze the effect of Fraud Hexagon on financial statement fraud in non-bank financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a quantitative method with secondary data from the company's annual report. The sample was determined using a purposive sampling technique based on certain criteria. The dependent variable in this study is financial statement fraud as measured by the F-Score, while the independent variables consist of stimulus, capability, opportunity, rationalization, ego, and collusion. The data were analyzed using multiple linear regression with SPSS software. The results showed that stimulus, opportunity, and ego had an effect on financial statement fraud, while capability, rationalization, and collusion had no effect. These results indicate that financial pressure, opportunities in the industry, and CEO ego characteristics can increase the risk of financial statement manipulation. Therefore, companies need to strengthen supervision and regulation to reduce the risk of fraud, especially in conditions of financial instability and weak governance.
Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Laisya Anindita Athifah; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.9184

Abstract

Financial performance reflects a company's ability to generate profits efficiently and sustainably. The mining sector is considered a high-risk industry that requires the optimal financial management. This study aims is to analyze the effect of Good Corporate Governance (GCG), firm size, and leverage on the financial performance of mining companies that listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach with descriptive and verificative methods to describe the observed phenomena and test causal relationships between the variables. Secondary data were obtained from the annual reports of 24 mining companies and analyzed using multiple linear regression. The results show that Good Corporate Governance (GCG), that measured by institutional ownership, independent commissioners, and audit committees, has no significant effect on financial performance. In contrast, firm size and leverage have a significant positive effect, as indicated by a significance level of 0.000 for both variables.
Pengaruh Intellectual Capital, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Elvia Kholida Fauziyati; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6905

Abstract

This study aims to analyze the impact of Intellectual Capital, Good Corporate Governance, and Firm Size on Financial Performance of banking companies listed on the Indonesia Stock Exchange during the period of 2021-2022. The research uses a quantitative approach with data analysis conducted using SPSS for Windows 27. The population includes all banking companies listed on the IDX, with a sample selected using purposive sampling technique. The results of the simultaneous test show that all independent variables have a significant impact on financial performance, measured by Return On Asset (ROA) (significance value of 0.004). Partially, Intellectual Capital and Firm Size have a significant effect on financial performance, while Good Corporate Governance does not have a significant impact. This study has limitations in using only three factors and suggests adding more variables and extending the observation period in future research.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syari’ah Di Indonesia Tahun 2019-2023 Nadia Rahmati; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7158

Abstract

This research aims to determine the influence of the board of commissioners, audit committee and board of directors on the financial performance of Islamic commercial banks in Indonesia in 2019-2023. This type of research is quantitative research. By taking data from the financial reports and annual reports of each Islamic commercial bank for 2019-2023. The sampling method used purposive sampling with a total of 54 from 2019-2023. This research uses multiple regression analysis. The results of this research show that the audit committee has an influence on financial performance. Meanwhile, the board of commissioners and board of directors have no effect on financial performance.
Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress Rizky Aprilia; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7211

Abstract

Financial Distress or financial difficulties are financial conditions in a company that are in trouble, crisis, or unhealthy before the company goes bankrupt. Financial can occur because a company fails or is unable to fulfill debtor obligations due to a lack or insufficient funds to run its business anymore. This study aims to see whether or not there is an influence of profitability, liquidity, and leverage on transportation companies listed on the Indonesia Stock Exchange from 2019 to 2022. The population used in this study were transportation and logistics companies listed on the Indonesia Stock Exchange as many as 37 companies. This study uses a purposive sampling method in sampling. The number of samples obtained was 21 companies in the observation period. The method in this study is by indirect observation by collecting data on the annual financial reports of transportation companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The analysis technique used in this study is multiple linear regression analysis. The results of the study show that the profitability, liquidity and leverage ratios have an effect on financial distress. This shows that the high and low ratios of profitability, liquidity, and leverage can affect financial distress in transportation companies listed on the Indonesia Stock Exchange.
Pengaruh Komisaris Independen, Komite Audit, dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclycal yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Hanif Bima Hanggara; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7893

Abstract

This study aims to examine the effect of independent commissioners, audit committees, and intellectual capital on financial performance in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This research uses a descriptive quantitative method with secondary data obtained from annual and financial reports. The sample consisted of 165 data points selected using a purposive sampling method. Data analysis was conducted using multiple linear regression with SPSS 25 software. The results show that independent commissioners do not have a significant effect on financial performance. Meanwhile, audit committees and intellectual capital have a negative and significant effect on financial performance. These findings imply that strengthening the role of the audit committee and optimizing intellectual capital management are crucial for enhancing corporate financial performance.
Co-Authors Aisya Shalsha Anggraini Elvia Kholida Fauziyati Hanif Bima Hanggara Harun Alfahmi Laisya Anindita Athifah Nadia Rahmati Rishnu Andi Rizky Aprilia