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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak SENTRALISASI Budimas : Jurnal Pengabdian Masyarakat Abdi Psikonomi Soedirman Accounting, Auditing and Public Sector Journal Jurnal Pengabdian Bukit Pengharapan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Aji, Nur Prasetyo
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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A ISLAMIC SOCIAL REPORTING: MENGUJI PENGARUH DARI MAQASHID SHARIA INDEX, SHARIA SUPERVISORY BOARD, MEDIA EXPOSURE, DAN COMPANY SIZE DI PERBANKAN SYARIAH INDONESIA Aji, Nur Prasetyo; Pamungkas, Mahendra; Dewi, Indah Permata; Ulynnuha, Ovi Itsnaini
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.11310

Abstract

The growth of Islamic banking, issues related to sustainable business practices and adherence to Sharia principles are increasingly coming into focus. In order to understand the dynamics of social reporting in the context of Islamic banking in Indonesia, this study aims to analyze the influence of Maqashid Sharia Index, Sharia Supervisor Board, Media Exposure, and Company Size on Islamic Social Reporting in Indonesian Islamic banks listed on the Indonesia Stock Exchange from 2018 to 2020. The study employed purposive sampling, and 39 companies met the criteria as the unit of observation. The analysis was conducted using multiple linear regression. The results provide empirical evidence that Sharia Supervisor Board, Media Exposure, and Company Size have a significant influence on Islamic Social Reporting, while Maqashid Sharia Index does not have a significant impact on Islamic Social Reporting.
MEMBANGKITKAN JIWA WIRAUSAHA MUDA MELALUI UMKM P2MKP ALANG-ALANG TUMBUH SUBUR Ulynnuha, Ovi Itsnaini; Aji, Nur Prasetyo; Mujiyati, Mujiyati; Arsyad, Hambali; Mirawati, Silvia Ayu
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.240

Abstract

The millennial generation now has a very big role in building the nation. The millennial generation's broad way of thinking can make changes and become pioneers, not only that but also able to create new things in society. Producing young entrepreneurs is certainly not something easy, because young entrepreneurs emerge from the determination of someone who has an entrepreneurial spirit and those who are confident, creative and innovative. Entrepreneurship is a strong belief that a person has in changing the world through ideas and innovation (Isabella and Loliyani, 2022). This belief is then followed up with the courage to take risks to realize his ideas and innovations. People who have this belief are called entrepreneurs. The entrepreneurial spirit must be instilled from an early age in the millennial generation. The millennial generation needs to be given regular assistance in order to foster an entrepreneurial spirit. In order to awaken the spirit of young entrepreneurs, several assistance efforts must be made in terms of business development, financial management, marketing and use of technology. Apart from that, this assistance can also help young entrepreneurs access capital and markets through partnerships with industry. The hope is that through community service it will be able to awaken the spirit of young entrepreneurs and help improve the regional economy, especially in Surakarta.
Peran Rasio Keuangan dan Makro Ekonomi pada Financial Distress Ulynnuha, Ovi Itsnaini; Aji, Nur Prasetyo; Fitria A’zizah, Laila Oshiana
ProBank Vol 9, No 1 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v9i1.1770

Abstract

Penelitian ini bertujuan untuk menguji pengaruh makroekonomi dengan proksi suku bunga dan inflasi serta rasio keuangan dengan proksi: profitabilitas, likuiditas, leverage, size, terhadap financial distress. Metode pengambilan sampel menggunakan purposive sampling dan menghasilkan data 90 perusahaan, sektor energi Indonesia periode 2019-2021. Metode analisis menggunakan analisis regresi dengan alat statistik SPSS. Hasil penelitian ini menunjukkan bahwa faktor makroekonomi tidak berpengaruh terhadap financial distress. Sedangkan interaksi antara rasio keuangan menunjukkan pengaruh yang signifikan terhadap financial distress. Hal ini menunjukkan bahwa kebijakan makroekonomi yang diterapkan pemerintah bukanlah penyebab distress yang dialami perusahaan, melainkan kebijakan internal perusahaan yang lebih mempengaruhi tingkat stres perusahaan.
Pengaruh Kinerja Lingkungan, Tipe Industri, Green Innovation, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Environmental Disclosure Di Perusahaan Manufaktur Ernanda Sartika Putri; Aji, Nur Prasetyo
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.v6i2.7128

Abstract

Modern economics today not only focuses on the financial performance of companies but also on their responsibility towards the surrounding social environment. This condition has led to an increasing demand for transparency regarding the environmental impact of corporate activities. This study aims to analyze the effect of environmental performance, industry type, green innovation, company size, and foreign ownership on environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. This research uses a quantitative method and multiple linear regression analysis. The study found that environmental performance, industry type, and green innovation do not have a significant effect on environmental disclosure, while company size has a significant impact. Foreign ownership also does not influence Environmental Disclosure. This research contributes to the understanding of the factors affecting corporate environmental transparency.
Faktor Eksternal dan Internal Masyarakat Blora Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Eka Candra Ameria Wahyuningtiyas; Aji, Nur Prasetyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.7497

Abstract

This study aims to analyze external and internal factors influencing land and building tax compliance in Banjarejo District, Blora. The research employs a quantitative approach using accidental sampling, with samples drawn from taxpayers based on the 2024 SPPT data. Data collection was conducted through questionnaires using a Likert scale and documentation methods. The variables examined include subjective norms, the role of village officials, education level, tax sanctions, and religiosity as independent variables, with taxpayer compliance as the dependent variable. Data analysis utilized multiple linear regression with classical assumption tests, F-tests, t-tests, and the coefficient of determination. The results indicate that subjective norms, the role of village officials, and education level do not significantly affect tax compliance. Conversely, tax sanctions and religiosity have a significant influence. The limitations of this study include a restricted research area and the absence of moderating or mediating variables. Future research is recommended to expand the research scope and incorporate additional variables such as tax socialization, income levels, and service quality for a more comprehensive analysis.
Environmental Disclosure on Biodiversity Dimension: Does Media Exposure Matter ? Aji, Nur Prasetyo; A’zizah, Laila Oshiana Fitria; Azzahra, Ainun Fadila; S, Nurlita Arum
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4298

Abstract

This study aims to examine the influence of media exposure in regulating the relationship between foreign ownership, institutional ownership, and environmental performance on biodiversity disclosure. The study uses secondary data obtained from sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period, selected using a purposive sampling method. A quantitative approach is applied using multiple regression analysis, specifically Moderated Regression Analysis (MRA), to test the moderating effect of media exposure. The findings indicate that environmental performance positively affects biodiversity disclosure, and media exposure plays a role in moderating this relationship. However, the measurement of media exposure remains general and does not differentiate between positive and negative news tone. This study provides empirical evidence from Indonesia that highlights the relevance of media exposure and environmental performance in improving biodiversity disclosure practices among corporations.
Wirausaha Merdeka: Pemberdayaan Mahasiswa Melalui Program Wirausaha Merdeka di Universitas Muhammadiyah Surakarta Chayo, Erlan Dwi; Febriandika, Nur Rizqi; Aji, Nur Prasetyo; Ramadhan, Moch Hisyam
Abdi Psikonomi Vol 3, No 4 (2022): Desember 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.1394

Abstract

Dengan hadirnya perguruan tinggi baik swasta dan negeri memberikan sumbangan tenaga ahli lulusan mahasiswa di setiap tahunnya, akan tetapi dengan predikat sarjana hal tersebut belum tentu menjanjikan untuk mendapat pekerjaan yang sesuai, terkadang dari banyaknya lulusan tak semua terserap di lapagan pekerjaan yang menyebabkan pengangguran. Pemberdayaan mahasiswa dari dini melalui program wirausaha merdeka tahun 2022 di universitas muhammadiyah surakarta dengan cara mengoptimalkan potensi yang dimiliki tiap – tiap mahasiswa merupakan sebuah hal yang penting dalam mengembangkan wirausaha muda. Tujuan dilakukannya program wirausaha merdeka ini yaitu untuk membantu mahasiswa dalam menciptakan pendapatan sesuai dengan kemampuan dan kompetensi dari mahasiswa tersebut agar mereka dapat mandiri, berkembang serta tidak selalu bergantung dari bantuan pemerintah dengan cara membantu peningkatan kelangsungan usaha yang dikelola oleh mahasiswa. Mahasiswa perlu mengetahui betapa pentingnya untuk tetap berwirawasta dalam masa mendatang. Tahapan kegiatan dirancang selama empat bulan yang didahului dengan kegiatan koordinasi dan komunikasi dengan peserta dan panitia maupun stack holder dalam mendukung program tersebut, salah satunya dengan mitra Praktik Magang peserta WMKUMS yang akan dilaksanakan di Unit Kerja Budidaya Air Tawar P2MK Alang-Alang Subur. Persiapan dimaksudkan adalah penetapan sasaran kegiatan, dan lokasi kegiatan. Hasil kegiatan ini sangat sesuai dengan yang diharapkan yaitu pada kegiatan yang dilaksanakan dapat membantu Wirausaha Mahasiswa yang secara aktif melalui bantuan pendanaan dan Dosen Pembimbing lapangan guna membantu peningkatan jiwa wirausaha Mahasiswa Universitas Muhammadiyah Surakarta.
Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Dewi, Indah Permata; Aji, Nur Prasetyo; Ariani, Kurnia Rina
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.
Pengaruh Kinerja Lingkungan, Tipe Industri, Green Innovation, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Environmental Disclosure Di Perusahaan Manufaktur Ernanda Sartika Putri; Aji, Nur Prasetyo
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.v6i2.7128

Abstract

Modern economics today not only focuses on the financial performance of companies but also on their responsibility towards the surrounding social environment. This condition has led to an increasing demand for transparency regarding the environmental impact of corporate activities. This study aims to analyze the effect of environmental performance, industry type, green innovation, company size, and foreign ownership on environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. This research uses a quantitative method and multiple linear regression analysis. The study found that environmental performance, industry type, and green innovation do not have a significant effect on environmental disclosure, while company size has a significant impact. Foreign ownership also does not influence Environmental Disclosure. This research contributes to the understanding of the factors affecting corporate environmental transparency.
Faktor Eksternal dan Internal Masyarakat Blora Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Eka Candra Ameria Wahyuningtiyas; Aji, Nur Prasetyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.7497

Abstract

This study aims to analyze external and internal factors influencing land and building tax compliance in Banjarejo District, Blora. The research employs a quantitative approach using accidental sampling, with samples drawn from taxpayers based on the 2024 SPPT data. Data collection was conducted through questionnaires using a Likert scale and documentation methods. The variables examined include subjective norms, the role of village officials, education level, tax sanctions, and religiosity as independent variables, with taxpayer compliance as the dependent variable. Data analysis utilized multiple linear regression with classical assumption tests, F-tests, t-tests, and the coefficient of determination. The results indicate that subjective norms, the role of village officials, and education level do not significantly affect tax compliance. Conversely, tax sanctions and religiosity have a significant influence. The limitations of this study include a restricted research area and the absence of moderating or mediating variables. Future research is recommended to expand the research scope and incorporate additional variables such as tax socialization, income levels, and service quality for a more comprehensive analysis.
Co-Authors Arsyad, Hambali Azzahra, Ainun Fadila Chayo, Erlan Dwi Eka Candra Ameria Wahyuningtiyas Ernanda Sartika Putri Fitria A’zizah, Laila Oshiana Indah Permata Dewi Kurnia Rina Ariani Laila Oshiana Fitria A’zizah Mirawati, Silvia Ayu Mujiyati Mujiyati Nur Rizqi Febriandika Ovi Itsnaini Ulynnuha Pamungkas, Mahendra Ramadhan, Moch Hisyam S, Nurlita Arum