Article Per Year (5 Year)
p-Index From 2021 - 2026
2.517
P-Index
This Author published in this journals
All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting WARTA Jurnal Pengabdian Pada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Community Empowerment Cakrawala: Jurnal Studi Islam Urecol Journal. Part B: Economics and Business Borobudur Accounting Review National Multidisciplinary Sciences
Farida, Farida
Universitas Muhammadiyah Magelang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
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 | Full PDF (266.123 KB) | DOI: 10.53017/ujeb.60

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.861 KB) | DOI: 10.53017/ujeb.130

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.945 KB) | DOI: 10.53017/ujeb.131

Abstract

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.
Pengaruh Ekonomi Makro dan Mikro terhadap Non Performing Financing pada Bank Umum Syariah di Indonesia Suci Ardiana Retnosari; Farida Farida
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4932

Abstract

This study aims to examine and analyze the effect of inflation, Indonesian Sharia securities, capital adequacy, profitability, third party funds, efficiency and bank size on non-performing financing in Islamic commercial banks registered with the Financial Services Authority (OJK) 2015-2019. The data in this study are secondary data. The sample used in this study is a Sharia Commercial Bank registered with the Financial Services Authority from 2015 to 2019. The total population of this study is 14 Islamic Commercial Banks. Based on the sampling method with purposive sampling with a research period of 5 years from 2015 - 2019, a total of 11 samples were obtained. Hypothesis testing was carried out using multiple linear regression analysis. The results showed that inflation, SBIS, Capital Adequacy, Third Party Funds, and efficiency had no effect on Non-Performing Financing, while Profitability and Bank Size had a significant negative effect on Non-Performing Financing.
Pengaruh Inflasi, Produk Domestik Bruto, BI Rate, Nisbah Bagi Hasil, dan Harga Emas Terhadap Pertumbuhan Dana Pihak Ketiga Pada Bank Umum Syariah di Indonesia Karina Dwi Kusumaningrum; Farida Farida; Anissa Hakim Purwantini
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6416

Abstract

Perkembangan Bank Umum Syariah mengalami kenaikan yang pesat. Hal ini membuktikan bahwa kemampuan perbankan Syariah dalam menghimpun dana masyarakat juga tinggi. Banyak factor yang mempengaruhi kemampuan bank Syariah tersebut seperti faktor makroekonomi. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh dari Inflasi, Produk Domestik Bruto, BI Rate, Nisbah Bagi Hasil, dan Harga Emas terhadap pertumbuhan Dana Pihak Ketiga pada Bank Umum Syariah di Indonesia. Metode pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa Inflasi, BI Rate, dan Harg Emas tidak berpengaruh terhadap pertumbuhan Dana Pihak Ketiga. Sedangkan Produk Domestik Bruto berpengaruh negatif terhadap pertumbuhan Dana Pihak Ketiga. Selain itu Nisbah Bagi Hasil berpengaruh positif terhadap pertumbuhan Dana Pihak Ketiga. Kata Kunci:
Pengaruh Ukuran Perusahaan, Intensitas Modal, Leverage, Growth Opportunities dan Financial Distress terhadap Konservatisme Akuntansi Yoga Aji Kurniawan; Farida Farida; Anissa Hakim Purwantini
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6970

Abstract

Konsep konservatisme akuntansi merupakan reaksi kehati-hatian dalam menghadapi ketidakpastian usaha dimasa depan. Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh ukuran perusahaan, intensitas modal, leverage, growth opportunities dan financial distress terhadap konservatisme akuntansi. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini yaitu purposive sample. Sampel yang terpilih sebanyak 31 perusahaan. Teknik pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh negatif terhadap konservatisme akuntansi, sedangkan intensitas modal, leverage, growth opportunities dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Implikasi riset ini yaitu agar manajemen perusahaan bertindak hati-hati dalam menghadapi kondisi ketidakpastian dimasa depan, sehingga mampu menekan resiko yang dihadapi perusahaan dengan menerapkan konservatisme akuntansi.
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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.16 KB) | DOI: 10.32528/nms.v1i3.102

Abstract

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

Abstract

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.
Co-Authors Adam Bharesta Melano Samiaji Akhria Kukuh Widyastuti Anas Setyawan Aninda Tri Yuliasari Anissa Hakim Purwantini Anissa Hakim Purwantini Anita Viani Annisa Alfiyani Susanti Aprilia Listyani Arda Laksmana Anugraha Asmaul Husna Astuti Catur Sari Barkah Susanto Danang Sarif Hidayatullah Della Aprilia Sari Deni Pebrianto Diesyana Ajeng Pramesti Eko Prasetyo Fandy Wicaksono Fatma Irmaliya Heni Sofi Hijrah Eko Putro Indriatri Septidaryanti Karina Dwi Kusumaningrum Maesaroh Maesaroh Maya Dwi Anggraeni Muhammad Rafli Faishal Wardana Nanang Arfianto Nandila Feby Izami Natasyifa Ramadhanti Ninda Arumsari Nugroho, Wawan Satdyo Nur Hidayati Nur Laila Yuliani Nur Laila Zuliani Nurul Muzdalifah Nurul Wahid Pranita Siska Utami Prasojo Pribadi Purwantini, Anissa Hakim Rizqiana Barokah Salsabila Aulia Widyasmara Siti Noor khikmah Suci Ardiana Retnosari Suci Asyati Veni Soraya Dewi Wawan Satdyo Nugroho Widya Krisna Murti Wildan Fauzi Husna Yoga Aji Kurniawan Yuli Ade Hapsari