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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Yulianto, Agus Sholikhan
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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SOSIALISASI AKUNTANSI PESANTREN DALAM PENYUSUNAN LAPORAN KEUANGAN PESANTREN Soleha, Nurhayati; Yulianto, Agus Sholikhan; Rosiana, Rita; Retnowati, Wulan
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1528

Abstract

The financial report of Islamic boarding school (pesantren) has an important role because it is a form of accountability and transparency of public sector organisations. The purpose of this service activity is to provide an understanding of accounting in preparing financial reports in Islamic boarding schools in the district and city of Serang. Partners are six pesantren with students under 500 students. This service was carried out by means of lectures, discussions, practices, and observations. Through this activity, pesantren can increase their insight and knowledge about pesantren accounting and understand the importance of preparing pesantren financial reports based on generally accepted accounting standards (SAK), but in practice they have not used it based on accounting standards (SAK) completely. Keywords: accounting, Islamic boarding school (pesantren), public sector
THE MODERATION ROLE OF FAMILY OWNERSHIP: THE INFLUENCE OF DIRECTORS CHARACTERISTICS ON THE LEVEL OF FINANCIAL RISK DISCLOSURE AND IMPLICATIONS FOR FINANCIAL PERFORMANCE: Empirical Study of the Banking Industry Listed on the Indonesian Stock Exchange Surahman, Lira Amalia; Zulfikar, Rudi; Yulianto, Agus Sholikhan
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 2 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i2.315

Abstract

This study aims to examine the level of risk in disclosure practices and the impact of three board characteristics (director education, board size, and director age) on financial risk disclosure in the banking industry. This research also contributes to the literature by testing the moderating effect of family ownership on the relationship between board characteristics and company risk disclosure, as well as its implications for financial performance. The population in this study consists of banking industry companies listed on the Indonesia Stock Exchange for the period 2016-2023, using a purposive sampling method, resulting in 11 companies and a total sample of 88 observation data. The analysis techniques used include multiple regression analysis and MRA testing with SPSS 27 software. The results show that director education, board size, and director age have a positive effect on financial risk disclosure. The study also reveals that the moderating variable of family ownership strengthens the relationship between director education and financial risk disclosure. Conversely, family ownership moderation weakens the relationship between board size, director age, and financial risk disclosure. Furthermore, financial risk disclosure does not affect financial performance
Co-Authors Nurhayati Soleha, Nurhayati Retnowati, Wulan Rita Rosiana Rudi Zulfikar Surahman, Lira Amalia