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Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks Farida Farida; Nur Hidayati; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 1 No. 1 (2021): January - June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Cheating occurs because of the opportunity, pressure and rationalization. In addition, the low Sharia compliance and poor governance implemented by Sharia entities provide opportunities for fraud. This study aims to empirically examine the disclosure of Islamic Corporate Governance (ICG) and shariah compliance against the fraud acts. The sample used in this study was Islamic commercial banks that listed in the Indonesian Stock Exchange from 2015 to 2019. The number of samples in this study were 40 samples, from a total of 8 Islamic banks with a 5-year study period. Determination of the sample obtained by using purposive sampling. The hypothesis testing using logistic regression analysis. The results of this study indicated that the disclosure of ICG, Islamic Investment, and Equitable Distribution has no effect on fraud. Profit sharing has a negative effect on fraud. While Islamic income has a positive influence on fraud. This study shows that Islamic entities, especially Islamic banking, needs to improve compliance and good corporate governance in accordance with Sharia principles, to reduce fraud acts.

The Effect of Environmental Performance, Environmental Costs, and Environmental Disclosure on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange 2016 - 2020 Fandy Wicaksono; Barkah Susanto; Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

This study aims to empirically examine the effect of environmental performance, environmental cost and environmental disclosure on profitability that is measured using the (ROA) as a market performance ratio. This type of research is quantitative research conducted using secondary data in the form of data from annual reports from 2016 to 2020. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling and obtained a sample of 13 companies or 65 company samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that the environmental performance and environmental disclosure have a positive effect on profitability. However, environmental cost had no effect on the profitability.

The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic Anita Viani; Siti Noor Khikmah; Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Audit delay is the length or time span of the completion of audit which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to examine the factors that affect audit delay which include Internal Control System, firm size, leverage and operating profit. The population of this study are consumer cyclicals sector listed on the IDX for the 2019-2020 period. The sampling technique used in the study used purposive sampling method and the type of data used was secondary data. The selected sample is 78 companies or 156 samples through the specified criteria. Statistical analysis in this study using multiple linear regression. The results of the research show that the Internal Control System and operating profit have a negative effect on audit delay. While the leverage and firm size have no effect on audit delay.

Technical guidance for preparing financial reports at small and medium enterprises (SMEs) “Bluesummer” Farida Farida; Akhria Kukuh Widyastuti; Arda Laksmana Anugraha; Heni Sofi; Nandila Feby Izami; Nurul Wahid
Community Empowerment Vol 7 No 8 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.6691

Financial reports are prepared to give data regarding MSMEs' performance and are helpful for business decision-making. In general, MSME actors simply keep simple documentation of their income and expenses. Some even fail to include rent as an operational expense, which gives the impression that the company is making a lot of money despite the improperly documented expenses. As a result, the report does not accurately reflect the company's current financial situation. The purpose of this community service is to provide socialization, training and information on the preparation and financial reporting of MSMEs. This activity is carried out by giving instruction on how to create financial reports using the MSME application and the Excel program. The results achieved from this program are increased knowledge and skills of partners in preparing financial reports, so that financial performance can be measured.

Implementation of clean and healthy living behavior (PHBS) in mobilizing public awareness to create a clean and healthy village in Ngaropoh Hamlet Prasojo Pribadi; Farida Farida; Aninda Tri Yuliasari; Widya Krisna Murti; Asmaul Husna; Indriatri Septidaryanti
Community Empowerment Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.5432

Implementation of clean and healthy living behavior (PHBS) is an effort to empower household members to understand, want, and be able to practice clean and healthy living behaviors in the community. The purpose of this community service is to increase public understanding of clean and healthy living behavior and improve public health standards. The participants of this activity is the residents of Ngaropoh Hamlet. The method used is the participatory rural appraisal (PRA) approach with socialization, education and training about PHBS, planting medicinal plants, the Covid-19 vaccine, and self-healing, and cadre assistance. The resulting impact is that people understand, aware, and implement clean and healthy behavior in their environment. In the future, it is hoped that the residents of Ngaropoh Hamlet will remain consistent in maintaining a clean and healthy lifestyle.

Pengaruh E-Commerce, Pengetahuan Akuntansi, Budaya Organisasi dan Literasi Keuangan terhadap Kinerja UMKM Eko Prasetyo; Farida Farida
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

Penelitian ini bertujuan untuk menguji pengaruh E-Commerce, pengetahuan akuntansi, budaya organisasai dan literasi keuangan terhadap kinerja UMKM. Populasi dalam penelilitian ini adalah UMKM di Kota Magelang dan dengan teknik purposive sampling, dan diperoleh sampel sebanyak 71 responden. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa e-commerce, pengetahuan akuntansi, budaya organisasi dan literasi keuangan tidak berpengaruh terhadap kinerja UMKM.

Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks Farida Farida; Nur Hidayati; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 1 No. 1 (2021): January - June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.60

Cheating occurs because of the opportunity, pressure and rationalization. In addition, the low Sharia compliance and poor governance implemented by Sharia entities provide opportunities for fraud. This study aims to empirically examine the disclosure of Islamic Corporate Governance (ICG) and shariah compliance against the fraud acts. The sample used in this study was Islamic commercial banks that listed in the Indonesian Stock Exchange from 2015 to 2019. The number of samples in this study were 40 samples, from a total of 8 Islamic banks with a 5-year study period. Determination of the sample obtained by using purposive sampling. The hypothesis testing using logistic regression analysis. The results of this study indicated that the disclosure of ICG, Islamic Investment, and Equitable Distribution has no effect on fraud. Profit sharing has a negative effect on fraud. While Islamic income has a positive influence on fraud. This study shows that Islamic entities, especially Islamic banking, needs to improve compliance and good corporate governance in accordance with Sharia principles, to reduce fraud acts.

The Effect of Environmental Performance, Environmental Costs, and Environmental Disclosure on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange 2016 - 2020 Fandy Wicaksono; Barkah Susanto; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.130

This study aims to empirically examine the effect of environmental performance, environmental cost and environmental disclosure on profitability that is measured using the (ROA) as a market performance ratio. This type of research is quantitative research conducted using secondary data in the form of data from annual reports from 2016 to 2020. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling and obtained a sample of 13 companies or 65 company samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that the environmental performance and environmental disclosure have a positive effect on profitability. However, environmental cost had no effect on the profitability.

The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic Anita Viani; Siti Noor Khikmah; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.131

Audit delay is the length or time span of the completion of audit which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to examine the factors that affect audit delay which include Internal Control System, firm size, leverage and operating profit. The population of this study are consumer cyclicals sector listed on the IDX for the 2019-2020 period. The sampling technique used in the study used purposive sampling method and the type of data used was secondary data. The selected sample is 78 companies or 156 samples through the specified criteria. Statistical analysis in this study using multiple linear regression. The results of the research show that the Internal Control System and operating profit have a negative effect on audit delay. While the leverage and firm size have no effect on audit delay.

Optimizing Giri Cendana edutourism as support for the SDGs of Ngrancah Village Anissa Hakim Purwantini; Farida Farida; Pranita Siska Utami
Community Empowerment Vol 8 No 11 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10277

Ngrancah Village has the potential for coffee education tourism, which is crucial for supporting the community's economic independence towards achieving the Village Sustainable Development Goals (SDGs). However, there are several challenges hindering business development, such as a lack of strong branding and insufficient knowledge among human resources regarding institutional and financial management. This results in the less organized running of edutourism. Additionally, partnerships and collaboration with village officials are not optimal, further hampering business development. This community service involves activities in the form of outreach, training, and mentoring based on Participatory Rural Appraisal (PRA). The outcomes of these community service activities are as follows: (1) Ngrancah Village's coffee edutourism now has strong branding, expanding its market share; (2) increased knowledge regarding institutional management, enabling members to fulfill their duties and collaborate with stakeholders for business development; and (3) enhanced knowledge and understanding of financial management, leading to the preparation of accountable and transparent financial reports.

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