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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 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.
KEMANDIRIAN FINANSIAL ORGANISASI MELALUI PENINGKATAN PEMAHAMAN KEWIRAUSAHAAN PIMPINAN CABANG PEMUDA MUHAMMADIYAH (PCPM) PADAMARA PURBALINGGA Irawan, Dedy; Fakhruddin, Iwan; Hamzah, Imam Faisal
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38651

Abstract

Kegiatan ini terkait dengan usaha mandiri untuk memperoleh pendapatan yang bisa digunakan untuk menggerakan kegiatan organisasi. Hasil program Ibm Kewirausahaan Bagi Pimpinan Cabang Pemuda Muhammadiyah (PCPM) Padamara yang dilaksanakan dengan kegiatan penguatan karakter kewirausahaan dan peningkatan pemahaman pemahaman mengenai kewirausahaan yang mendukung pengelolaan usaha organisasi serta peningkatan kemampuan untuk melakukan analisis potensi usaha yang meliputi aspek pemasaran dan manajemen usaha. Luaran dari penelitian ini adalah para peserta memiliki kemampuan untuk menganalisis ekonomi potensi usaha bagi PCPM Padamara. Kegiatan pengabdian juga meliputi aktifitas Ceramah dan Pelatihan dilakukan kepada 50 anggota PCPM Padamara. Penguatan pada perilaku kewirausahaan mampu menciptakan terbentuknya kemandirian usaha bagi pelaku usaha kecil termasuk usaha pada organiasi pemuda.
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
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
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.
Financial behavior on Investment and Financing Decision in Indonesian SME Purwidianti, Wida; Rahmawati, Ika Yustina; Mujirahayu, Tri Septin; Fakhruddin, Iwan
Jurnal Analisis Bisnis Ekonomi Vol 21 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v21i2.9742

Abstract

The SME sector experienced a decline in financial performance during the pandemic. In addition, there are changes in SME owners' financial behavior, which impact financial decision-making. The financial behavior of SME owners can be seen in risk attitudes, mental accounting, and overconfidence. This study explores the relationship between risk attitudes, mental accounting, and overconfidence in investment and financing decisions. This study took the population of UKM owners in Banyumas Regency, Central Java Province, Indonesia.. The sample used in the study amounted to 116 SME owners. The results provide empirical evidence that risk attitudes and mental accounting have not significantly influenced investment decisions. Overconfidence can improve the investment decisions of SME owners. The results of the study confirm that lower-risk attitudes will have an impact on enhancing financing decisions. A high level of mental accounting will result in better financing decisions. Overconfidence does not influence financing decisions.
DETERMINASI FAKTOR INTERNAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Agusta, Yulinda Mauna; Fakhruddin, Iwan; Santoso, Suryo Budi; Inayati, Nur Isna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6317

Abstract

Kajian tersebut mempunyai tujuan agar mampu melakukan pengkajian serta memeroleh bukti empiris mengenai pengaruh ukuran dewan Komisaris, profitabilitas, ukuran perusahaan serta ukuran dewan pengawas syariah pada pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah yang terdaftar dalam Otoritas Jasa Keuangan (OJK) tahun 2020-2023. Kajian ini ialah salah satu jenis studi kuantitatif yang memfungsikan data sekunder yang mana data tersebut didapatkan melalui laporan keuangan yang sudah dilakukan penerbitan pada Bank Umum Syariah yang terinventarisasikan dalam OJK pada tahun 2020 – 2023. Teknik pengelompokan sampel dalam kajian ini memfungsikan metodologi purposive sampling. Teknik analisis data memfungsikan analisis model regresi data panel melalui penggunaan alat analisis software STATA Versi 17. Temuan pada kajian ini menyatakan apabila ukuran dewan perusahaan memberi pengaruh secara positif dalam pengungkapan ISR sementara profitabilitas, ukuran dewan komisaris serta ukuran dewan pengawas syariah tidak memberi pengaruh atas pengungkapan ISR. Penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan ISR sedangkan profitabilitas, ukuran dewan komisaris dan ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan ISR.
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