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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis DERIVATIF Jurnal Akuntansi dan Pajak JURNAL MANAJEMEN MOTIVASI 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) Reviu Akuntansi dan Bisnis Indonesia Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 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 Accounting and Finance Management (JAFM) Asian Journal of Management Analytics Safari : Jurnal Pengabdian Masyarakat Indonesia Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat 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 E-Jurnal Akuntansi Journal of Society, Community and Business Development
Iwan Fakhruddin
Universitas Muhammadiyah Purwokerto
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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DETERMINANTS OF AUDIT QUALITY IN THE PUBLIK ACCOUNTING FIRM IN SEMARANG mardaniaswari, attala; sukesti, fatmasari; fakhruddin, iwan; Roqijah, ifa
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.258

Abstract

This study aims to find out and analyze the determinant factors that influence audit quaity, especially audit complexity, time budget pressure, and experience of auditors in empirical studies of publik Accounting Firms in Semarang. The accidental sampling technique obtained as many as 60 respondents with specific differences. The method in this study is quantitative, using the SmartPLS 4.0 test. The population of this research is all KAP auditors in Semarang. This study's results show that auditing complexity, time budget pressure, and auditor experience provide empirical evidence of a significant positive effect on audit quality. Suggestions for future researchers can add variations in variables, samples, and factors that support the influence of good audit quality.
Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah, dan Non-Performing Financing (NPF) terhadap Profitabilitas Bank Umum Syariah Tahun 2018-2023 Lufitasari, Nindy; Budi Santoso, Suryo; Fakhruddin, Iwan; Nur Azizah, Siti
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1365

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah, pembiayaan mudharabah, pembiayaan musyarakah, dan Non-Performing Financing (NPF) terhadap profitabilitas dengan menggunakan rasio Return on Assets (ROA). Penelitian ini menggunakan stewardship theory sebagai grand theory penelitian. Populasi dalam penelitian ini terdiri dari 14 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2018-2023. Teknik pengambilan sampel menggunakan purposive sampling. Data dianalisis dengan metode regresi linier berganda menggunakan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa pembiayaan murabahah, pembiayaan mudharabah, dan pembiayaan musyarakah tidak berpengaruh pada profitabilitas. Sementara itu, Non-Performing Financing (NPF) berpengaruh negatif terhadap profitabilitas. Implikasi dari penelitian ini dapat digunakan oleh pemerintah untuk menyesuaikan kebijakan terkait perkembangan keuangan dan juga berguna bagi manajemen puncak perusahaan dalam mengembangkan bisnis mereka.
THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY AND COMPUTER ANXIETY ON USER SATISFACTION IN THE DANA APPLICATION Fatmawati, Erina Farah; Fitriati, Azmi; Fakhruddin, Iwan; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12210

Abstract

This research aims to determine the influence of system quality, information quality, services quality and computer anxiety on user satisfaction of dana application. Sampling in this research used to Accidental Sampling technique with a sample size of 100 respondents who used the dana application. The analytical method used is Structural Equation Modeling (SEM) with a Partial; Least Square (PLS) approach. The research results show that system quality and service quality have a positive effect on dana application user satisfaction. Meanwhile, information quality and computer anxiety have no effect on user satisfaction with dana application.
The Influence of Liquidity, Leverage, and Asset Growth Towards the Profitability of the Company on the Idx Mes Bumn 17 Index Pamuji, Rizti Mugi; Santoso, Suryo Budi; Fakhruddin, Iwan
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.13507

Abstract

The purpose of this research was to examine the Impact of liquidity, leverage, and asset growth on Profitability as proxied by The Return On Assets (ROA) of the companies in IDX MES BUMN 17 indexregistered on The years 2021-2023 of the Indonesian Stock Exchange. Population with in research was 20 companies, while the sample was determined by purposive sampling technique, so it was obtained 12 companies with 36 data that matched the criteria. The research used analysismethod of multiple linear regression with SPSS software. Results ofthisstudyshowedthat leverage has a significant negative effect on Profitability, and asset growth has a positive significant impact on profitability.
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan dan Nilai Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Yang Termasuk Dalam Indeks Saham Syariah IDX Growth Sharia Tahun 2021-2023) Fachri Ramadhan, Hafidz; Budi Santoso, Suryo; Fakhruddin, Iwan; Pramono, Hadi
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1392

Abstract

This study aims to examine the influence of Corporate Social Responsibility, Company Size and Company Value on Corporate Social Responsibility. The population in this study is companies included in the IDX Growth Sharia Sharia Stock Index listed on the IDX in 2021-2023, which is 30 companies. The sample of this study is 66 out of 30 companies. The research method used is quantitative. The analysis used was multiple linear regression analysis. The results of this study show that corporate social responsibility (csr) and company size do not have a significant effect on financial performance. The value of a company has a significant effect on financial performance.
The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable) Ulvatiani , Huti; Fakhruddin, Iwan; Kusbandiyah, Ani; Amir
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i1.7437

Abstract

The purpose of this study was to examine the effect of  characteristics of the sharia supervisory board and sharia compliance on Islamic Social Reporting reporting with financial performance as a moderating variable on sharia compliance. The type of quantitative research with the sample used in this research is Sharia Commercial Banks in 2017-2022 with a total 80 samples. This study uses three stages of data analysis to determine the most appropriate multiple linear regression model. The tests carried out consisted of the Hausman test, the Breusch and Pagan multiplier test, and the Chow test. Based on these three models, it shows that this study will use the ordinary least square model. Then the diagnostic test, namely normality test, multicollinearity, heteroscedasticity.
Pemasaran dan Keuangan Digital untuk Tingkatkan Pendapatan Usaha Batik di Desa Srowot Winarni, Dwi; Fakhruddin, Iwan; Kusbandiyah, Ani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2025): Juli : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i3.2734

Abstract

Srowot Village in Banyumas Regency has a promising group of batik artisans but still faces challenges in marketing and financial record-keeping. This community service activity aims to increase income and business sustainability through training in digital marketing and digital financial recording. The methods used include training on the use of social media and e-commerce platforms, branding strategies, and financial recording using simple applications such as Google Sheets or similar tools. The activity also involved students and lecturers from various fields as facilitators and companions during implementation. The results show that members of the group have begun to understand the benefits of digital marketing; several have created business accounts and started recording transactions digitally. However, challenges remain in managing promotional content, maintaining consistent financial records, and dealing with limited devices and poor internet access. In conclusion, training and mentoring have significantly improved the group’s digital capacity, but continued strategies, accessible educational materials, and sustained assistance are needed to ensure optimal and consistent implementation over the long term.
Analysis the Role of Profitability in Moderating the Effect of Capital Structure, Investment Decisions, Liquidity and Firm Size on Firm Value Kharisma, Billy Widoera; Tubastuvi, Naelati; Wahyuni, Sri; Fakhruddin, Iwan
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4754

Abstract

This study aims to determine the impact of capital structure, investment decisions, liquidity, and firm size on firm value with profitability as a moderating variable. This study uses quantitative methods with secondary data from companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample was determined using a purposive sampling technique with a total of 112 observations. This study uses panel data regression analysis with the STATA 17 application. The result of data processing states that capital structure influences firm value. Investment decisions, liquidity, and company size cannot influence the value of the company in the infrastructure sector. Profitability is able to moderate the effect of capital structure and investment decisions on firm value. Still, it is unable to moderate the effect of liquidity and firm size on firm value. This study proves that to increase firm value, management must be able to manage capital and increase company profits to attract investors.
Intellectual Capital and Bank Productivity: The Moderating Role of Risk Management in Indonesia and Malaysia Damayanti, Desi Fitria; Pratama, Bima Cinintya; Fakhruddin, Iwan; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1727

Abstract

This study aims to analyze the effect of intellectual capital on bank productivity and the role of risk management as a moderating variable in the banking industry in Indonesia and Malaysia. The components of intellectual capital examined include human capital, structural capital, and physical capital (capital employed), with a total sample of 162 data from 59 banks selected using purposive sampling techniques during the period 2021-2023. The results indicate that human capital has a positive influence on bank productivity, while structural capital and physical capital show a negative influence. Additionally, risk management was found to have a negative influence on bank productivity, suggesting that overly stringent risk management approaches may hinder the optimal utilization of resources. These findings have important implications for the management of intellectual resources and risk in improving the competitiveness and performance of the banking sector, for example in the ASEAN region, such as Indonesia and Malaysia.
Islamic governance, sharia supervisory board, environmental performance, and Islamic social reporting: Evidence from Indonesia Akbar Nugroho, Andes; Cinintya Pratama, Bima; Fakhruddin, Iwan; Wibowo, Hardiyanto
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5294

Abstract

Islamic social reporting has been recognised as a major concern in Islamic accounting research in Indonesia. However, research on this issue still remains more paucity of evidence. The purpose of this study was to determine the effect of Islamic governance scores, sharia supervisory board education, cross membership of sharia supervisory boards, and environmental performance on Islamic social reporting. The population used in this study is Sharia Commercial Banks listed on the Financial Services Authoruty (OJK) during 2008-2020. The sampling technique used was purposive to obtain a sample of 150 companies that met the criteria. This study employed multiple regression analysis using the SPSS program to analyze the data. The results of this study showed that Islamic governance score and environmental performance had a positive effect on the disclosure of Islamic social reporting. On the other hand, the result further indicated that the education of the sharia supervisory board and cross-membership of the sharia supervisory board had no effect on the disclosure of the Islamic social reporting disclosure. The results contribute to providing fruitful insights to Islamic banks that Islamic governance score and environmental performance are two crucial factors determining the Islamic social reporting.
Co-Authors Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Ani Kusbandiyah Anindita, Rizka Annisa Ilma Hartikasari Arafah, Monalisa Dinda Arbi Arsi Ave Noor Athila Namira Awandini Bima Cinintya Pratama Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Dedy Irawan Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dewi Ayu Fatimatuz Zahro Dirgantari, Novi Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Haryanto Eko Priyanto Erny Rachmawati Fachri Ramadhan, Hafidz Fathmaningrum, Erni Suryandari Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi 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 Ifatunisa, Mutia Ilham Nurhabibie Imam Faisal Hamzah Inayanti, Nur Isna Inayati, Nur Isna Ira Hapsari Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari M. Agriawan Satria Utama mardaniaswari, attala Miftahuddin, Muchammad Agung Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Fikri Arrafi Mujirahayu, Tri Septin Naelati Tubastuvi Niken Ayu Lestari Norwani, Norlia Mat Novi Dirgantari Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pramurindra, Rezky Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Rahmawati, Ika Yustina Ratna Kartika Wati Ratna Sari, Wulan Rismah Qurniasih Roqijah, Ifa Roslan, Nur Hafiza 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 Sitoresmi, Dyah Sri Wahyuni Subagyo, Dimas Apryansyah 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 Yugi Maheswari ES Zainavy, Shafa Fadia