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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 Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi
Iwan Fakhruddin
Universitas Muhammadiyah Purwokerto
Religion 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 Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE PERFORMANCE OF BANKS IN INDONESIA: THE EFFECT OF AUDIT COMMITTEE, BOARD OF COMMISSIONERS, AND PROPORTION OF INDEPENDENT COMMISSIONERS Eka Yeni Salasatie; Eko Haryanto; 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 research was conducted to examine the factors that influence company performance, especially those related to the role of corporate governance. With good corporate governance, company performance can grow. This study aims to determine the effectiveness of implementing good corporate governance through the existence of an audit committee, a board of commissioners, and an independent board of commissioners in improving performance. ROA is used to measure company performance. This study focuses on conventional banks registered with OJK in Indonesia from 2019-2021. Purposive sampling was used for the sampling technique, and 41 samples were obtained. Multiple linear regression was the analytical method used to test the hypothesis.
Family Financial Management as a Means of Household Welfare and Harmony for Residents Iwan Fakhruddin; Dwi Winarni*; Luthfi Zamakhsyari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 5 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i5.14725

Abstract

Good family financial management can create household prosperity and harmony. A prosperous household has a positive impact on its members and ultimately has an impact on the welfare of society at large. The role of women in the household is not only as wives and mothers but also as financial role models and decision-makers in managing daily finances. If you don't have expertise in managing finances, you are prone to experiencing domestic conflict. This community service aims to provide training and understanding of family financial management to members of the 'Aisyiyah Kembaran. The method used is training with the PRA approach, which aims to involve participants in the process of identifying problems, implementing solutions, and analyzing evaluations. The result is an increase in skills and understanding of family financial management that can be applied to every family. Thus, household conflicts can be avoided due to poor financial management.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Yeni Shofiyatun; Iwan Fakhruddin; Eko Hariyanto; Ira Hapsari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
Faktor Determinasi Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Gandrungmangu Desi Rahmawati; Novi Dirgantari; Iwan Fakhruddin; Dwi Winarni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1166

Abstract

Abstract This research aims to determine the effect of village financial system applications implementation, transparency and the quality of village apparatus on the quality of village government financial reports in Gandrungmangu District. Data for this research was collected through primary data sources obtained through distributing questionnaires. Sample selection used purposive sampling technique. The population were 14 villages and the sample used 48 data respondents from 8 villages. Instrument testing was carried out (consisting of validity tests and reliability tests), descriptive statistical analysis, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test) and hypothesis testinga using the SPSS application. The results prove that the implementation of village financial system applications and the village apparatus quality have no effect on the village government financial reports quality, while transparency has a positive effect on the village government financial reportsquality.
Does Financial Attitude, Behavior, Knowledge, and Inclusion a Driving Factor in the Financial Capability of A Business Actor? Rosalina, Silvia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Wibowo, Hardiyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6179

Abstract

This research examines the influence of Financial Attitude, Knowledge, Behavior, and Inclusion on Financial Capability. The population used in this research was 19,044 business sectors in Banyumas, Brebes, and Cilacap Regencies. The sample calculation method in this research uses the Solvin technique so that the number of samples used in this research is 200 business sectors in Banyumas, Brebes, and Cilacap Regencies. The sampling technique used was the judgment sampling technique for MSMEs in Banyumas, Brebes, and Cilacap Regencies. This research uses the SEM (Structural Equation Modeling) analysis method with the Partial Least Square (PLS) approach which includes two models, namely the outer model and the inner model. The results of this research show that financial attitude, financial behavior, financial knowledge, and financial inclusion positively affect financial capability. Keywords: Financial Attitude, Financial Knowledge, Financial Behavior, Financial Inclusion, and Financial Capability.
The Influences of Profitability, Company Growth, Financial Condition, and Debt Default on Going Concern Audit Opinions Permana, Ghozy Agung; Setyadi, Edi Joko; Fakhruddin, Iwan; Inayati, Nur Isna
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.72172

Abstract

This research focuses on property and real estate companies in Indonesia, especially in the context of profitability, company growth, financial condition and debt default on going concern audit opinions. The aim is to evaluate the influence of these factors on going concern disclosures in audit opinions, thereby providing a deeper understanding for stakeholders in assessing the company's financial risk. This research uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research applies logistic regression analysis to test the proposed hypothesis. The results show that profitability and financial condition have a significant negative relationship with going concern as an audit opinion, while company growth and debt default do not show a significant relationship. This emphasizes the importance of financial factors in determining a company's business continuity
Islamic Banking Financial Performance in Indonesia and Malaysia: Analysis of Factors That Influence It Hayuningtyas, Faizah Diah; Hartikasari, Annisa Ilma; Fakhruddin, Iwan; Pratama, Bima Cinintya
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fmhpka81

Abstract

This research focuses on the analysis of the financial performance of Islamic banks in Indonesia and Malaysia from 2018 to 2022. The study aims to determine the impact of Operational Expenses Compared to Operational Revenues (BOPO), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Net Interest Margin (NIM), and Firm Size on the profitability (ROA) of Islamic banking in Indonesia and Malaysia. Using purposive sampling techniques, 24 banks were selected as samples, with 12 banks from Indonesia and 12 from Malaysia. Data analysis was conducted using multiple regression analysis. The results of the study indicate that (1) BOPO has a negative and significant contribution to the ROA of Islamic banks in Indonesia, while CAR and NPF show a positive correlation but not significantly; (2) NPF and NI affect the ROA of Islamic banks in Malaysia, while Firm Size shows a positive correlation but not significantly. These findings are expected to provide valuable insights for investors in making investment decisions, particularly in the banking sector in both Indonesia and Malaysia.
Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements Hernugraheni, Citra; Sukesti, Fatmasari; Santoso, R Ery Wibowo Agung; Khasanah, Lukluul; Nugroho, Wawan Sadtyo; Setyono, Didi; Fakhruddin, Iwan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.28-38

Abstract

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay.
Unveiling the Link Between Islamic Governance Practices and CSR Disclosure in Islamic Financial Institutions Fakhruddin, Iwan; Amany, Ashilla Nadiya; Winarni, Dwi; Kusbandiyah, Ani; Pandansari, Tiara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.81-92

Abstract

This research aims to determine the impact of Islamic Corporate Social Responsibility disclosure by considering the proportion of audit quality, number of SSB meetings, and level of implementation of Islamic Corporate Governance. The population in this research is Sharia Banking registered with the Financial Services Authority in 2018-2022. Using a purposive sampling approach, the sample includes all items required in each variable. Then, an analysis and hypothesis testing approach was carried out using panel data regression analysis using Stata 17. The results of audit quality testing obtained a significance value of 0.02, and the test of Islamic Corporate Governance was 0.736. This shows that the audit quality and Islamic Corporate Governance variables do not affect Islamic Social Reporting. However, the research results on the variables of Sharia supervisory board meetings have a significance value of 0.104 and a positive coefficient value. This shows that Sharia supervisory board meetings positively influence Islamic corporate governance. Stakeholders have basic desires and implement accountability mechanisms to ensure good monitoring, audit quality and reporting to help achieve organizational goals. However, self-introduction with the organization cannot prove commitment to better Sharia principles. This research also provides insight into indicators that need to be applied to Sharia banking and by Islamic principles in Sharia banking management.
THE INFLUENCE OF NIM, NPL, BOPO TOWARDS ROA IN CONVENTIONAL BANKS LISTED ON THE IDX FOR 2018-2022 Rahmah, Giyanti; Mudjiyanti, Rina; Fakhruddin, Iwan; Pratama, Bima Cinintya
Derivatif : Jurnal Manajemen Vol 18, No 2 (2024): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v18i2.2370

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh net interest margin (NIM), non perfoming loan (NPL), dan Beban Operasional terhadap Pendapatan Operasional (BOPO) terhadap return on assets (ROA) pada bank konvensional yang tercatat di BEI periode 2018-2022. Metode penelitian yang digunakan dalam hal ini adalah metode kuantitatif. Sampel yang diamati dalam penelitian ini adalah bank konvensional yang terdaftar di BEI periode 2018-2022, dengan menggunakan purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Metode yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan SPSS 26. Hasil penelitian ini menunjukkan bahwa NIM dan BOPO memiliki efek positif yang signifikan terhadap ROA, sedangkan NPL tidak memiliki efek positif yang signifikan terhadap ROA. Kesimpulan dari penelitian ini menekankan pentingnya NIM dan BOPO dalam mempengaruhi kinerja keuangan perusahaan, sedangkan NPL tidak berdampak signifikan terhadap ROA. Saran untuk peneliti di masa depan, disarankan agar peneliti melakukan analisis yang lebih komprehensif dengan memperhatikan faktor-faktor yang dapat mempengaruhi kinerja bank. Penelitian dapat mencakup variabel makroekonomi, seperti inflasi, suku bunga, dan kondisi ekonomi global yang dapat memengaruhi rasio NIM, NPL, dan BOPO.Kata Kunci: NIM, NPL, BOPO, ROA
Co-Authors Agusta, Yulinda Mauna Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Amir Amir Ani Kusbandiyah Anindita, Rizka Annisa Ilma Hartikasari Arafah, Monalisa Dinda Arbi Arsi Ave Noor Athila Namira Awandini Aushaf, Wishal Dafa Azmi Fitriati Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dirgantari, Novi Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Dwi Winarni* Eka Yeni Salasatie Eko Hariyanto Eko Haryanto Eko Priyanto Erny Rachmawati Erny Rachmawati Fachri Ramadhan, Hafidz Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hari, Minti Hartikasari, Annisa Ilma Hasan Abdur Rohman Lutfi Hayuningtyas, Faizah Diah Hening Adisma, Tiara Hepy Dwi Aranita Herni Justiana Astuti Hernugraheni, Citra Ian Himawan Susanto Ilham Nurhabibie Imam Faisal Hamzah Inayati, Nur Isna Ira Hapsari Irawan, Dedy Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari mardaniaswari, attala Mintaraga Eman Surya Mudjiyanti, Rina Mujirahayu, Tri Septin Naelati Tubastuvi Norwani, Norlia Mat Novi Dirgantari Nur Aini, Roziana Nur Isna Inayati Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pratama, Bima Cinintya Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Rahmawati, Ika Yustina Ratna Sari, Wulan Rina Mudjiyanti Roqijah, Ifa Santoso, R Ery Wibowo Agung Santoso, Selamet Eko Budi Saputri, Elinda Dwi Agus Setyadi, Edi Joko Setyono, Didi Shofiyatun, Yeni Silvia Rosalina Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Sitoresmi, Dyah Sri Wahyuni Suryo Budi Santos SURYO Budi Santoso Suryo Budi Santoso Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wahyu Triana Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Yeni Shofiyatun Yudi Firmansyah, Difandika Yugi Maheswari ES Zainavy, Shafa Fadia