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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Media Akademik (JMA)
Mukhamad Sholikudin
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Is Bank Financial Performance Affected By Corporate Social Responsibility? A Meta-Analysis Mukhamad Sholikudin; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2074

Abstract

This study investigates the impact of Corporate Social Responsibility (CSR) on the Financial Performance of Banks. A meta-analysis of the previous five studies showed that CSR activities as a whole had a positive impact on CFP, especially on Return on Equity (ROE) and Net Interest Margin (NIM). However, the influence of CSR on Return on Assets (ROA) is inconsistent. These findings show that CSR can increase bank profitability, but the effect is not uniform across all aspects of financial performance. This research makes an important contribution by integrating the findings from various studies and highlighting the strategic role of CSR in increasing financial and non-financial added value in the banking industry. The practical implication is that banks need to formulate and implement effective CSR strategies to achieve sustainable long-term financial goals and meet stakeholder expectations.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Nadia Fransiska Dewi; Mukhamad Sholikudin; Hanum Cheffi Ambarwati; Evy Yance; Fajar Ardian Nur Alif
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.10

Abstract

Dalam menyusun laporan keuangan, Anda dapat menggunakan manajemen laba untuk menaikkan atau menurunkan laba akuntansi. Ada konflik kepentingan antara manajer dan pemilik yang menyebabkan manajemen laba terjadi di perusahaan manufaktur. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kepemilikan institusional dan manajemen berdampak pada manajemen laba. Perusahaan manufaktur adalah subjek penelitian pada tahun 2022. Pilihan sampel dilakukan dengan metode purposive sampling yang dipilih berdasarkan standar yang telah ditetapkan. Data sekunder digunakan dalam penelitian ini. Analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis dilakukan menggunakan alat SPSS versi 23. Sebagai sampel penelitian, 24 perusahaan memenuhi kriteria dan mendapatkan 72 data atau kasus observasi, tetapi 41 dibuang, sehingga hanya 31 kasus observasi yang diteliti. Penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh terhadap manajemen laba, sedangkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba secara parsial. Dengan kata lain, jika kepemilikan manajerial meningkat, manajemen laba akan menurun. Uji F menunjukkan bahwa variabel independen yang terdiri dari kepemilikan manajemen dan institusional berdampak pada manajemen laba secara bersamaan.
Perbandingan Kinerja Keuangan Perusahaan Pulp dan Kertas di Indonesia Devi Alita Solehsi; Reginata Saharany Kustanti; Mukhamad Sholikudin; Yunia Six Putri Hermanto; Muhammad Nabil Fatwa; Cholis Hidayati
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3590

Abstract

The paper industry plays a crucial role in supporting the economy, particularly in Indonesia, through the printing, packaging, and export-import sectors. However, technological advancements have introduced new challenges, demanding companies to manage resources efficiently and improve financial performance. This research adopts a descriptive comparative method, analyzing the financial performance of five pulp and paper companies: PT Indah Kiat Pulp & Paper Tbk, PT Alkindo Naratama Tbk , PT Suparma Tbk, PT Fajar Surya Wisesa Tbk, and PT Toba Pulp Lestari Tbk. The study uses financial reports from 2019 to 2023 and evaluates liquidity, solvency, profitability, and activity ratios. Results indicate that INKP demonstrates the best liquidity, SPMA excels in activity efficiency, and SPMA also leads in solvency ratios. INKP records the highest profitability. Major challenges include raw material price fluctuations, market demand shifts, and sustainability requirements. The study concludes that to enhance competitiveness, companies should improve asset management and optimize financial structures. This approach aims to help firms face industry competition and seize future opportunities.
Peran Sistem Informasi Akuntansi Dalam Pemanfaatan Teknologi Terhadap Pembukuan Digital Pada UMKM Kampung Kue Mukhamad Sholikudin; Anisa Lilatul Nikmah; Irda Agustin Kustiwi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.703

Abstract

This research evaluates the role of accounting information systems in harnessing technology for digital bookkeeping in MSMEs in Kampung Kue. These MSMEs still use manual bookkeeping, with the risk of missing records and potential fraud. The results suggest the adoption of digital bookkeeping applications as a solution, providing efficiency, transparency, and preventing recording errors. The application of this technology can help Kampung Kue MSMEs improve their financial management. Training and counseling are needed to ensure better understanding and acceptance from MSMEs of digital bookkeeping.
Co-Authors Anisa Lilatul Nikmah Cholis Hidayati Devi Alita Solehsi Evy Yance Fajar Ardian Nur Alif Hanum Cheffi Ambarwati Hwihanus Hwihanus Kustiwi, Irda Agustin Muhammad Nabil Fatwa Nadia Fransiska Dewi Reginata Saharany Kustanti Yunia Six Putri Hermanto