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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 Journal of Contemporary Accounting 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 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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Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings Fakhruddin, Iwan; Kusbandiyah, Ani; Winarni, Dwi; Norwani, Norlia Mat
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.12594

Abstract

ACFE Indonesia in 2025 confirmed that most of the surveyed cases occurred because internal employees exploited weak controls. Employees who committed fraud occurred at all levels, namely operational staff/employees were most involved, especially in the procurement function with 29.3 cases, operational employees with 17.4% of cases, and finance (13.6%). At the middle manager/executive level, there were around 14.3% of cases and at the top management (directors/board) with 6.5% of cases. This study aims to examine the influence of the variables of Islamic Corporate Governance, Shariah Compliance Disclosure, Board of Commissioners, Shariah Supervisory Board Education on internal fraud, using total assets as a control variable. This study uses secondary data from the annual reports of Islamic Commercial Banks accessed on the official websites of each bank. The data collection technique used a purposive sampling method with the criteria of Indonesian Islamic Commercial Banks in the period 2015-2024 and has data related to the term of office of directors, educational background of the DPS, and awards received by Islamic banks. The number of samples obtained was 72 observational data. The analytical method used in this study was panel data regression analysis processed using Stata 17 software. The results showed that Sharia Compliance Disclosure has a significant negative effect on Internal Fraud. And the variables of Islamic Corporate Governance, Board of Commissioners, and Education of the Sharia Supervisory Board do not have a significant effect on Internal Fraud
The Effect of Capital Expenditure, Balancing Funds, and Special Financial Assistance (BKK) on The Welfare of the People of Central Java Post Covid-19 (2020-2022) Pangestuti, Ana Fauziah; Wibowo, Hardiyanto; Fakhruddin, Iwan; Santoso, Selamet Eko Budi
East Asian Journal of Multidisciplinary Research 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/eajmr.v3i1.7216

Abstract

This study examines the impact of capital expenditure, balancing funds, and special financial assistance (BKK) on community welfare in 35 districts/cities of Central Java Province from 2020-2022 with a total of 105 data, with multiple linear regression analysis techniques and assisted by the STATAMP 17 calculation tool. The study employs a quantitative model using secondary data and multiple linear regression analysis approaches using the HDI measurement indicator. The findings indicate that although BKK has no beneficial impact on human wellbeing, capital spending and balancing money do. The study aims to provide a deeper understanding of these factors' influence on community welfare, helping policymakers develop more effective and sustainable budget strategies to improve community welfare through efficient allocation of funds.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM Zainavy, Shafa Fadia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Pandansari, Tiara
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.
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model Sitoresmi, Dyah; Fakhruddin, Iwan; Fitriati, Azmi; Setyadi, Edi Joko
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.
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY Anindita, Rizka; Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina
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 Arafah, Monalisa Dinda; Fakhruddin, Iwan; Pramono, Hadi; Santoso, Selamet Eko Budi
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.
The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina; Priyanto, Eko
Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i1.8135

Abstract

This study examines "Determinant Analysis of Transfer Pricing in Energy Sector Companies Listed on the Indonesia Stock Exchange in Energy Sector Companies". The formulation of the problem that will be studied in this research is: Does multinationality, tax haven and yhin capitalization have a positive effect on transfer pricing. And the research objective is to test and find empirical evidence of the effect of multinationality, tax havens, thin capitalization can affect transfer pricing. The sample in this study is the energy sector companies, the data that fits the sample criteria is 38 data. The analytical method used in processing the data uses multiple linear analysis. The results showed that multinationality and thin capitalization had a positive effect on transfer pricing, and tax heaven had no positive effect on transfer pricing. The results of this study are multinationality and thin capitalization have a positive effect on transfer pricing. This result is in accordance with Afifah & Prastiwi (2019) which states that multinational companies have easier access to external funding than domestic companies because funding can be obtained from various sources from the country where the company's affiliation is established.
The Impact of Organizational Climate and Perceived Organizational Support on Organizational Commitment: The Mediating Role of Job Satisfaction Hari, Minti; Astuti, Herni Justiana; Tubastuvi, Naelati; Fakhruddin, Iwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5002

Abstract

This research aims to analyze the influence of organizational climate, perceived organizational support, and job satisfaction on Organizational Commitment. The analysis uses Structural Equation Modeling with the Partial Least Square (PLS) approach. The population in this study were all employees at the Cilacap Regency Regional Hospital except doctors and structural officers with a total sample of 273 people. The main findings of this research show that perceived organizational support has a positive effect on job satisfaction, but organizational climate has no effect. Organizational climate and job satisfaction have a positive effect on organizational commitment, but perceived organizational support has no effect. Job satisfaction can mediate the relationship between perceived organizational support and organizational commitment; however, job satisfaction cannot mediate the relationship between organizational climate and commitment.
The Influence of Leadership Style, Organizational Culture, and Compensation on Employee Performance Through Motivation as an Intervening Variable (at PT. BPR Surya Yudhakencana in Banjarnegara) Triana, Wahyu; Rachmawati, Erny; Hariyanto, Eko; Fakhruddin, Iwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5016

Abstract

Human resources are one of the resources within a company, namely all the people who carry out activities. The purpose of this research is to analyze the influence of leadership style, organizational culture, and compensation on employee performance through motivation as an intervening variable at PT. The population of this study was employees of PT BPR Surya Yudhakencana Banjarnegara. Sampling in this study used an accidental sampling technique, while the data obtained in this study was processed statistically using Structural Equation Modeling (SEM). The sample obtained was 110 respondents, this research concluded that Organizational Culture and Leadership Style had a positive effect on motivation, while Compensation did not affect Motivation. Organizational culture and leadership style have a positive effect on employee performance, while compensation does not affect employee performance. Motivation has a positive effect on employee performance, organizational culture, and leadership style have a positive effect on performance through motivation as an intervening variable and compensation does not affect employee performance through motivation as an intervening variable. Therefore, researchers suggest adding other variables that can influence employee performance.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Saputri, Elinda Dwi Agus; Fakhruddin, Iwan; Santoso, Suryo Budi; Dirgantari, Novi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11530

Abstract

The phenomenon in BUMN in 2023, namely PT Waskita Karya (Persero) Tbk. was dismissed by the IDX in stock trading because it was unable to pay its principal debt and overdue interest. The purpose of this study is to analyze the effect of good corporate governance, intellectual capital, and leverage on the financial performance of BUMN companies listed on the IDX in 2020-2022. This research uses quantitative methods processed using Eviews software. The results of this study are that the size of the board of commissioners has no effect on financial performance, the proportion of independent commissioners has a positive and significant effect on financial performance, the frequency of board meetings has a negative and significant effect on financial performance, intellectual capital has no significant effect on financial performance, and leverage has a positive and significant effect on financial performance. Keywords :Good corporate governance, intellectual capital, leverage, financial performance
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 Billy Widoera Kharisma 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 Erina Farah Fatmawati Erny Rachmawati Fachri Ramadhan, Hafidz Fathmaningrum, Erni Suryandari Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hanafi, Muhammad Lutfi 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 Inayati, Nur Isna Ira Hapsari Joko Setyadi, Edi 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 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 Roqijah, Ifa Roslan, Nur Hafiza Sandy Hana Widya Sims 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 Tiara Pandansari Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wahyu Triana Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Yeni Shofiyatun Yugi Maheswari ES Zainavy, Shafa Fadia