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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 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

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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.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM Shafa Fadia Zainavy; Bima Cinintya Pratama; Iwan Fakhruddin; Tiara Pandansari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.10162

Abstract

This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use. This research concerns using e-filing as an annual income tax reporting system at the KPP Pratama Purwokerto. This study utilized the population of e-filing users to report annual income taxes by spreading a research questionnaire completed by 200 users. The answers are processed by SMART PLS multiple regression using descriptive statistics, outer model testing (convergent validity, discriminant validity, combined reliability), inner model testing (r-squared, f-squared), and hypothesis testing, suitable methodologies for this study. Multiple regression analysis showed a positive correlation between intention to use, performance expectancy, effort expectancy, and trust. The easiness of the system, accessibility, an impression of trust in the system and the government, and beneficial help for taxpayers in implementing the tax reporting system contribute to the positive effect of performance expectancy, effort expectancy, trust, and perceived risk. Due to the emergence of fear, anxiety, and uncertainty in using the internet and the system as a medium for reporting annual individual tax returns through E-Filing, perceived risk negatively affected the intention to use.
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY Rizka Anindita; Ani Kusbandiyah; Iwan Fakhruddin; Rina Mudjiyanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.797

Abstract

This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Monalisa Dinda Arafah; Iwan Fakhruddin; Hadi Pramono; Selamet Eko Budi Santoso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.842

Abstract

This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings 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
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model Dyah Sitoresmi; Iwan Fakhruddin; Azmi Fitriati; Edi Joko Setyadi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2294

Abstract

In an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting.
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