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All Journal ETIKONOMI IQTISHODUNA EL-MUHASABA El Dinar Owner : Riset dan Jurnal Akuntansi JAF- Journal of Accounting and Finance Business, Accounting and Management Journal
Mubaroq, Afiq Chamim
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Dinamika Ojek Konvensional: Studi Fenomenologi dalam Menghadapi Ketidakpastian Pendapatan dan Mempertahankan Eksistensi Mubaroq, Afiq Chamim; Setyorini, Christina Tri; Budiarti, Laeli
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.23948

Abstract

Penelitian ini bertujuan untuk memahami profesi ojek konvensional dan bagaimana mereka mempertahankan keberadaannya. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi dengan melibatkan tujuh informan pengemudi ojek konvensional. Sampel diambil menggunakan teknik purposive sampling dengan kriteria penelitian yang telah ditentukan. Data diolah melalui proses data reduction, data display, dan conclusion. Penelitian ini menghasilkan lima tema utama yaitu: ketidakpastian, keterbatasan, kompromi, strategi dan relasi, dan kepercayaan. Selanjutnya, peneliti mendeskripsikan esensi konstruksi dari tema yang dialami oleh subjek. Penelitian ini berkontribusi pada literasi dalam memahami dinamika ojek konvensional secara mendalam yang disebabkan oleh transformasi budaya kerja didorong dengan akselerasi teknologi yang tinggi.
Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis Bibliometrik pada Publikasi Ilmiah Mubaroq, Afiq Chamim; Setyorini, Christina Tri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24193

Abstract

Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1,180 and selected according to the topic of discussion, resulting in 946 articles used as research data. Researchers use several software programs in research, such as Publish or Perish to obtain research data, Mendeley and Excel to help select data, and VOS viewer to process research data. Results: The research results showed that there were 946 scientific papers that generated 58,915 citations; in addition, there were several researchers, journals, and publishers that were influential in activity-based costing research. The bibliometric map produces five clusters of different importance. Implications: Theoretically, the results of this research provide a more in-depth view of research trends regarding the application of activity-based costing in various types of industries. Apart from that, practically, organizations or companies can use it as a consideration in determining their policies, especially those related to organizational activities and the implementation of activity-based costing. Novelty: This research discusses in depth research trends in activity-based costing, especially topics related to technological advances and corporate awareness of the environment and sustainability, this will have an impact on ABC research. Not many studies have discussed this topic using bibliometric analysis methods.
The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency Rubiyanty, Inggrid Marisca; Mubaroq, Afiq Chamim; Rafinda, Ascaryan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2400

Abstract

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.
ANALISIS PENGUNGKAPAN LAPORAN KEBERLANJUTAN PT BANK NEGARA INDONESIA (Persero), Tbk. TAHUN 2023 BERLANDASKAN STANDAR GRI TAHUN 2021 Mubaroq, Afiq Chamim; Pramuka, Bambang Agus
Business, Accounting and Management Journal Vol. 2 No. 02 (2024): Business, Accounting and Management Journal
Publisher : tesco publisher

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

Abstract

Sustainability reports are a form of company commitment to implementing sustainability in their company. Various sustainability concepts and theories inspired the birth of sustainability. GRI is a guide for companies to report their activities related to social, economic and environmental matters. This research uses descriptive methods to explain the history, philosophy and implementation of GRI in sustainability reports. The sample used in the research is the sustainability report of PT Bank Negara Indonesia (Persero), Tbk in 2023. The research results explain the philosophy of financial reporting based on transparency, trustworthiness, relevance, comparability and integrity. Meanwhile, the philosophy of sustainability reporting is based on transparency, stakeholder involvement, consistency, innovation and continuous improvement. According to the Koran and hadith, the philosophy of sustainability reporting can be found in concepts that emphasize the importance of social justice, environmental responsibility and general welfare. In 2023, BNI has fulfilled 89.3% of all points in the 2021 GRI. In addition, BNI has also fulfilled the pentuple bottom line aspects, namely profit, people, planet, prophet and phenotechnology.
EXPLORING THE PARADOX OF MSME GROWTH DURING RAMADHAN Mubaroq, Afiq Chamim; Rafinda, Ascaryan; Setyorini, Christina Tri; Nasihin, Ihsan; Rahmajati, Emir Surya; Alhendi, Osama
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.29185

Abstract

This study aims to examine the dual impact of Ramadan on MSMEs in Indonesia, where increased consumer demand coincides with supply chain disruptions, rising costs, and logistical challenges. The research employs a qualitative descriptive approach with text mining techniques to collect data from various trusted online media sources. The findings indicate that while Ramadan creates significant economic opportunities for MSMEs, challenges remain in meeting market demand. This study highlights the paradoxical nature of this period, underscoring the need for strategic interventions from stakeholders to help MSMEs navigate the complexities of Ramadan. The implications also extend to policymakers, who must consider tailored support to maximize benefits while mitigating the challenges faced by MSMEs during this critical period.
Market Anomalies and Investor Behavior: The January Effect in ASEAN Countries Mubaroq, Afiq Chamim; Styorini, Christina Tri; Rafinda, Ascaryan; Ramdhani, Pangeran Fajar; Alhendi, Osama; Ikhsanudin, Muhammad Arif
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.41491

Abstract

Research Originality: This study provides a fresh contribution to the literature on market anomalies, specifically the January Effect, within ASEAN capital markets. Research Objectives: The objective of this research is to investigate the presence and extent of the January Effect by analyzing stock returns and abnormal returns of publicly listed companies in ASEAN capital markets. Research Methods: Data were obtained through purposive sampling, resulting in a final sample of 153 companies. The research hypotheses were tested using paired sample t-tests. Empirical Results: The findings indicate that the January Effect is evident in certain capital market indices within ASEAN but is not consistently observed across all markets. The presence of higher stock returns and abnormal returns in January does not conclusively confirm the January Effect in every instance. Implications: Investors are advised to exercise caution and not rely solely on seasonal anomalies, a comprehensive approach that includes broader market fundamentals and macroeconomic indicators is essential for sound decision-making within ASEAN capital markets. JEL Classification: E22, F21, G14
Analisis Sistem Pengawasan Keuangan Desa Dengan Pendekatan Human Organization Technology Fit Model Mubaroq, Afiq Chamim; Inggrid Marisca Rubiyanty; Kristanti Rahman; Primasari, Dona
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (2025): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v9i2.7948

Abstract

Pengawalan keuangan desa telah dilaksanakan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) bersama dengan Aparat Pengawas Intern Pemerintah (APIP) dengan membangan Sistem Keuangan Desa dan Sistem Pengawasan Keuangan Desa. Sistem Pengawasan Keuangan Desa (Siswaskeudes) adalah suatu sistem aplikasi yang digunakan oleh APIP sebagai alat untuk melakukan pengawasan terhadap pengelolaan keuangan desa berbasis risiko dengan teknik audit berbantuan komputer dan manfaatkan database dari sistem keuangan desa. Tujuan dari penelitian ini adalah untuk mengetahui pengembangan dan evaluasi implementasi siswaskeudes dan untuk mengetahui faktor yang paling berpengaruh antara komponen manusia, organisasi dan teknologi terhadap manfaat dari siswaskeudes pada Inspektorat Daerah Kabupaten Banyumas. Jenis penelitian adalah kuantitatif deskriptif. Populasi sebanyak 59 orang APIP di Inspektorat Daerah Kabupaten Banyumas. Metode pengumpulan data pada penelitian ini dilakukan dengan kuesioner dan wawancara. Model evaluasi yang digunakan dalam penelitian ini adalah model human, organization, technology (Hot) – fit model. Teknik analisis data dengan structural equation modelling Partial least square (SEM-PLS) dengan alat bantu statistika SmartPLS versi 3.0. Hasil pengujian menunjukkan 6 dari 15 hipotesis diterima diantaranya Information Quality (Kualitas Informasi) berpengaruh terhadap User Satisfaction (Kepuasan Pengguna), Service Quality (Kualitas Layanan) berpengaruh terhadap System Use (Penggunaan Sistem), Service Quality (Kualitas Layanan) berpengaruh terhadap Structure (Struktur Organisasi), User Satisfacion (Kepuasan Pengguna) berpengaruh terhadap System Use (Penggunaan Sistem), Structure (Struktur Organisasi) berpengaruh terhadap Environment (Lingkungan Organisasi), Environment (Lingkungan) berpengaruh terhadap Net Benefit (Manfaat). Meskipun demikian, secara umum penerapan sistem pengawasan keuangan desa oleh Inspektorat Daerah Kabupaten Banyumas dapat dikatakan berhasil dengan beberapa aspek yang perlu ditingkatkan, Kata Kunci : Pengawasan, Siswaskeudes, HOT-FIT Model
Co-Authors Alhendi, Osama Ascaryan Rafinda Bambang Agus Pramuka Christina Tri Setyorini Dona Primasari, Dona Ikhsanudin, Muhammad Arif Inggrid Marisca Rubiyanty Kristanti Rahman Laeli Budiarti Mugiadi, Ridwan Putra Nasihin, Ihsan Rahmajati, Emir Surya Ramdhani, Pangeran Fajar Rubiyanty, Inggrid Marisca Styorini, Christina Tri