Article Per Year (5 Year)
p-Index From 2020 - 2025
6.59
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang DERIVATIF Jurnal Akuntansi dan Pajak JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH EconBank : Journal Economics and Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Asian Journal of Management Analytics Safari : Jurnal Pengabdian Masyarakat Indonesia Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting)
Iwan Fakhruddin
Universitas Muhammadiyah Purwokerto
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 1   2   3   4   5 
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC REPORTING RESPONSIBILITY DISCLOSURE DENGAN UKURAN BANK SEBAGAI VARIABEL KONTROL Iwan Fakhruddin; Mintaraga Eman Surya; Hadi Pramono
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 4 (2022): PROSIDING SEMINAR NASIONAL LPPM UMP 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

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

Abstract

Tujuan penelitian penelitian ini adalah untuk menguji pengaruh Karakteristik Dewan Pengawas Syariah terhadapIslamic Social Reporting Disclosure dengan ukuran bank sebagai variable kontrol. Penelitian ini akandilaksanakan selama 8 bulan. Populasi dalam Penelitian ini adalah Bank Umum Syariah yang terdaftar di BankIndonesia pada tahun 2016-2020. Teknik pengumpulan data sekunder dilakukan dengan pencarian data yangdiperlukan dalam laporan tahunan yang dikeluarkan oleh masing-masing bank umum syariah. Data yang diperolehsebanyak Pengujian variable karekteristik Dewan Pengawas Syariah terhadap Islamic Social Reporting Disclosure dan ukuran bank sebagai variable kontrol dengan analisis berganda. Hasil penelitian menunjukkan bahwa variableKualifikasi pendidikan doctoral DPS dan Jumlah rapat DPS tidak berpengaruh terhadap pengungkapan IslamicSocial reporting. Sedangkan variable Keanggotaan Lintas DPS bepengaruh Positif Terhadap pengungkapanIslamic Social reporting.
THE ROLE OF SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE AND COMPANY SIZE IN PREVENTING INTERNAL FRAUD Desi Novita Sari; Iwan Fakhruddin; Hadi Pramono; Bima Cinintya Pratama
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This study aims to examine the effect of Sharia Compliance, Islamic Corporate Governance and Company Size on Internal Fraud in sharia banks. Independent variables used are Sharia Compliance with Profit Sharing Ratio (PSR) and Islamic Investment Ratio (IIR) as a proxy, Islamic Corporate Governance (ICG) and Company Size. The dependent variable used is Internal Fraud. The number of research samples in this study were 124 samples from total 15 Islamic banks in Indonesia that were observed during 2012–2021 using a quantitative approach. Determination of the sample obtained by using convenience sampling. This study employs Data Panel Regression with STATA 17 and were analyzed using the Fixed Effects Method. The result of this study indicate that Islamic Investment Ratio (IIR) and Company Size have positive effects on Internal Fraud. Profit Sharing Ratio (PSR) has negative effect on Internal Fraud. While Islamic Corporate Governance (ICG) has no effect on Internal Fraud.
The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable Arbi Arsi Ave Noor; Annisa Ilma Hartikasari; Iwan Fakhruddin; Rina Mudjiyanti
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.21

Abstract

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.
The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable Ilham Nurhabibie; Iwan Fakhruddin; Hadi Pramono; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2224

Abstract

The purpose of this study was to examine the effect of institutional ownership, sharia supervisory board, board of directors, and company size on profitability with Islamic social reporting as a moderating variable. The sample used in this research is Islamic Commercial Banks in 2015-2021 with a total of 96 samples. The data analysis technique used is panel data regression analysis. Analysis of the 3 stages of the test, namely the preliminary test which will determine the model used through the chow test, Breush and pagan lagrangian multiplier test, and Hausman test. Based on the results of the three preliminary tests, this research will use a fixed effect model to examine the relationship between variables. Then the diagnostic tests, namely heteroscedasticity and autocorrelation, are continued with hypothesis testing.
The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability Tukhfatul Aeny; Iwan Fakhruddin; Suryo Budi Santoso; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i2.2427

Abstract

This study aims to determine the effect of intellectual capital, the size of the sharia supervisory board, and the Islamicity performance index which is proxied by the profitsharing ratio and the zakat performance ratio on profitability which is proxied by Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research uses a quantitative approach. The population of this study is Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) for the 2017-2021 period and the sample size is 15 banks. Data processing in this study used the STATA 17 program. The analytical method used in this study was the panel data regression analysis model. The results of this study indicate that the Intellectual Capital and Zakat Performance Ratio variables have a positive effect on profitability. Meanwhile, the size of the Sharia Supervisory Board and ProfitSharing Ratio has no effect on Profitability
Factors Affecting the Financial Distress Conditions of Property and Real Estate Companies During the Covid-19 Pandemic Period 2019 – 2021 Athila Namira Awandini; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2309

Abstract

The purpose of this study is to find out and obtain empirical evidence of the influence of factors represented by liquidity, leverage, cash flow, and sales growth on financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling technique in order to obtain a sample of 113 companies that met the criteria. The data analysis technique used is multiple regression. The results of this study indicate that liquidity has a positive effect on financial distress. Meanwhile, leverage has a negative effect on financial distress. Cash flow and sales growth have no effect on financial distress.
The Influence of Intellectual Capital, Shariah Compliance and Islamicity Performance Index on the Financial Performance of Islamic Commercial Banks Depriska Lailatul Aroof; Iwan Fakhruddin; Ani Kusbandiyah; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i3.2436

Abstract

This study aimed to determine the effect of intellectual capital, sharia compliance, and islamicity performance index on the performance of sharia commercial banks. Sharia compliance is proxied by the zakat performance ratio, the islamicity performance index is proxied by the profit sharing ratio and financial performance is proxied by the return on assets. This study uses a population of commercial banks in Indonesia with a sample of Islamic commercial banks registered with the OJK during the 2017–2021 period. Data processing in this study used the STATA 17 program. The results of this study indicate that the variable intellectual and sharia compliance has a positive effect on financial performance and the islamicity performance index does not affect financial performance
The Effect of Financial and Non-Financial Performance on Islamic Social Reporting Caesara Insan Juniar; Iwan Fakhruddin; Suryo Budi Santoso; Siti Nur Azizah
Indonesian Journal of Business Analytics Vol. 3 No. 2 (2023): April, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i2.2223

Abstract

The development of sharia banking is the reason for the need for disclosure of social responsibility in accordance with sharia principles. This study aims to empirically examine the influence of Profitability, Liquidity, Leverage and Sharia Supervisory Board Size on Islamic Social Reporting in Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). The theoretical basis used in this research is Legitimacy Theory and Shari'ah Enterprise Theory. This study used a purposive sampling method so that a sample of 11 banks was obtained during the 2017-2021 period. In this study using secondary data and data analysis method used is multiple linear analysis. The research results show that Profitability has a negative and significant effect on Islamic Social Reporting and Liquidity has a positive and significant effect on Islamic Social Reporting . Meanwhile, Leverage and Size of the Sharia Supervisory Board each do not have a significant effect on Islamic Social Reporting.
The Effect of Sharia Supervisiory Board Size and the Health Ratio of Bank Sharia to Profitability Prisylia Putri; Iwan Fakhruddin; Suryo Budi Santos; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.2426

Abstract

The purpose of this study to analyze the effect of the SSB size and financial performance on profitability as measured using Return On Assets (ROA) in Islamic public banking in Indonesia for the 2017-2021 period and prove the hypothesis. Quantitative descriptive research method using secondary data obtained from the official financial reports of each Islamic Commercial Bank. Purposive Sampling was used in this study, so that the number of samples was 11 Islamic Commercial Banks. The statistical test results show that the DPS, CAR, NPF and BOPO variables each have a negative effect on ROA. While the FDR variable has no effect on ROA.
DIVIDEND POLICY IN INDONESIAN BANKS: THE EFFECT OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT COMMISSIONERS Ian Himawan Susanto; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 2: September 2023
Publisher : Bajang Institute

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

Abstract

This study aims to find empirical evidence of the influence of foreign ownership, institutional ownership and independent commissioners on dividend policy. The population in this study is all banking sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sample selection using purposive sampling method and obtained 103 observational data from 41 banking sector companies listed on the Indonesia Stock Exchange (IDX) during five years of observation. Hypothesis testing using multiple linear regression analysis. The results of this study show that foreign ownership has a negative and significant effect on dividend policy, institutional ownership has a positive and significant effect on dividend policy, independent commissioners have no effect and are not significant on dividend policy.
Co-Authors Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Amir Amir Ani Kusbandiyah Annisa Ilma Hartikasari Arbi Arsi Ave Noor Athila Namira Awandini Aushaf, Wishal Dafa Azmi Fitriati Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Dedy Irawan Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Dwi Winarni* Dyah Sitoresmi Edi Joko Setyadi Eka Yeni Salasatie Eko Haryanto Erny Rachmawati Fachri Ramadhan, Hafidz Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hadi Pramono Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hasan Abdur Rohman Lutfi Hayuningtyas, Faizah Diah Hening Adisma, Tiara Hepy Dwi Aranita Hernugraheni, Citra Ian Himawan Susanto Ilham Nurhabibie Imam Faisal Hamzah Inayati, Nur Isna Ira Hapsari Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari mardaniaswari, attala Mintaraga Eman Surya Monalisa Dinda Arafah Mudjiyanti, Rina Naelati Tubastuvi Norwani, Norlia Mat Novi Dirgantari Nur Isna Inayati Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pratama, Bima Cinintya Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Ratna Sari, Wulan Rina Mudjiyanti Rizka Anindita Roqijah, Ifa Santoso, R Ery Wibowo Agung Santoso, Selamet Eko Budi Selamet Eko Budi Santoso Setyadi, Edi Joko Setyono, Didi Shafa Fadia Zainavy Silvia Rosalina Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Sri Wahyuni Suryo Budi Santos SURYO Budi Santoso Suryo Budi Santoso Tiara Pandansari Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Yeni Shofiyatun Yudi Firmansyah, Difandika Yugi Maheswari ES