International Conference on Islamic Economics Studies (ICIES)

The Influence of Profitability and the Independent Board of Commissioners on Firm Value with ISR Disclosure as an Intervening Variable

Alviani Indraswari, Devi Narulitasari — Tue, 22 Oct 2024 00:00:00 +0000

The market capitalization of Sharia stocks experienced an increase in 2022. The Sharia stock with the highest market capitalization was ISSI. Market capitalization indicates the market value of a company's outstanding shares. Companies with large market capitalizations are often considered good investments by investors. The purpose of this study is to examine the effect of profitability and independent board of commissioners on firm value, with ISR disclosure as an intervening variable. This is a quantitative study using path analysis with IBM SPSS 23 software and the Sobel Test Calculator for the significance of mediation. The population of this study consists of companies listed on ISSI in 2022. The sampling technique used is purposive sampling, resulting in a sample size of 482 companies. The results of this study indicate that profitability has a positive effect on ISR disclosure. However, the independent board of commissioners does not affect ISR disclosure, nor does it affect firm value through ISR disclosure. Additionally, profitability does not affect firm value through ISR disclosure.

Enhancing Awareness of Halal Certification for MSMEs (Micro, Small, and Medium Enterprises)

Helti Nur Aisyiah, M. Rofiq Junaidi, Fahri Ali Ahzar — Wed, 18 Dec 2024 00:00:00 +0000

The purpose of this community service initiative was to motivate micro, small, and medium enterprises (MSMEs) in Matesih, Karanganyar, to recognize the significance of halal certification for their products. The initiative was conducted in three stages: planning, implementation, and evaluation. In the planning stage, a Focus Group Discussion (FGD) was held to identify existing issues and needs. The implementation stage involved providing counseling and mentoring to MSME owners on the halal certification process. During the evaluation stage, it was discovered that none of the participants had previously obtained halal certification. This led to further support being offered to three MSME practitioners who expressed interest in learning more about and obtaining halal certification. The outcomes of this community service highlighted a significant gap in knowledge and awareness about halal certification among local MSMEs. The initiative effectively underscored the need for continued education and support to help these businesses comply with halal standards and improve their market readiness.

Human Resource Competency, Information Technology, and Organizational Commitment in the Implementation of Accrual-Based Government Accounting Standards

Umi Rosidah, Anim Rahmayati — Tue, 22 Oct 2024 00:00:00 +0000

Government Regulation Number. 71 of 2010 concerning accrual-based government accounting standards which was must be used by the government in the process of preparing financial reports. This research aims to examine the influence of human resource competence, information technology, and organizational commitment on the implementation of accrual-based government accounting. This research is quantitative research with data analysis techniques using multiple linear regression analysis. The sample in this study amounted to 47 respondents obtained using saturated sampling techniques, namely all employees of the Regional Financial Management Agency in Wonogiri Regency. The results of this research show that information technology has a significant effect on accrual accounting in local governments. Meanwhile, human resource competency and organizational commitment do not have a significant effect on the implementation of accrual accounting in local governments. The results of this research can be used as evaluation material for the Wonogiri regional government regarding accrual-based government accounting.

Intellectual Capital and Board Gender Diversity in Predicting Islamic Banks' Financial Performance: Evidence from Indonesia

Muhammad Zaki Naufal Zikri, Devi Narulitasari — Thu, 24 Oct 2024 00:00:00 +0000

Indonesia is a country with the Muslims majority population. However, the total assets of Islamic banking are still under 10% of the total assets of the banking industry in Indonesia. Several previous studies have examined the effect of intellectual capital and board gender diversity on the financial performance of Islamic banking. However, it is still rare to find research that examines the influence of both on the future financial performance of Islamic banking. This study aims to test the ability of intellectual capital and board gender diversity in predicting the future financial performance of Islamic banking in Indonesia. This research is a descriptive quantitative study that uses panel data to analyse the hypothesis. A total of 462 data from 11 Sharia commercial banks registered with the Financial Services Authority (OJK) in the period 2017-2022 were obtained and used in this study. The results of this study indicate that intellectual capital can predict the present and future financial performance of Islamic banking. However, board gender diversity cannot predict the financial performance of Islamic banking, both in the present and the future. The results of this study can be a consideration for Islamic banking as an industry player and the Indonesian government as a regulator to consider the quota of women in the company board of directors.

DETERMINANTS OF LIQUIDITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

Dwi Kurniawan, Dita Andraeny — Wed, 18 Dec 2024 00:00:00 +0000

This research aims to determine the effect of profit-sharing financing, capital adequacy ratio, profitability, financing risk, and bank size on the liquidity of Islamic commercial banks in Indonesia during 2017-2022 period.

The population of this research are all Islamic commercial banks registered with the Financial Services Authority. The samples used in this research are 10 Islamic commercial banks. The sampling technique used in this research is the purposive sampling method. The data analysis method in this research is Generalized Method of Moment while the data analysis tool used is STATA software version 17.

The research results show that profitability has a positive and significant effect on the liquidity of Islamic commercial banks in Indonesia. Meanwhile, profit-sharing financing, capital adequacy ratio, financing risk and bank size have no significant effect on the liquidity of Islamic commercial banks in Indonesia.

The Influence of the Board of Directors and the Sharia Supervisory Board on Zakat Funds in Islamic Commercial Banks in Indonesia

Nur Wahyuningsih, Devi Narulitasari — Tue, 22 Oct 2024 00:00:00 +0000

This research purpose to examine the influence of corporate governance on zakat fund distribution by Islamic commercial banks in Indonesia, with a focus on two key governance components: the characteristics of the Board of Directors and the Sharia Supervisory Board. In Islamic banking, the presence of the Board of Directors and the Sharia Supervisory Board plays a crucial role in ensuring that the bank's operations comply with Sharia principles, including the management of zakat funds. This research employs a quantitative research method, using data from the annual reports of Islamic commercial banks in Indonesia from 2016 to 2022. The data was then analyzed using panel data regression with EViews 12. The findings show that the size of the Board of Directors and the size of the DPS do not influence zakat funds, whereas the remuneration of the Board of Directors and the reputation of the DPS have a positive effect on zakat funds. This research adds to the literature on the role of governance in improving the performance of Islamic banks by offering empirical evidence of the connection between governance and the enhancement of zakat. The practical implications is that Islamic banks seeking to boost their social performance, particularly in terms of zakat funds, should focus on building a strong reputation for their Sharia Supervisory Board and increasing the remuneration of the Board of Directors.

Career Choice for Accounting Students Using the Social Cognitive Career Theory (SCCT) Approach

Risma Khusnul Qotimah, Marita Kusuma Wardani — Tue, 22 Oct 2024 00:00:00 +0000

This research aims to delve into the Social Cognitive Career Theory (SCCT) approach in the career choices of accounting students as public accountants. The SCCT approach is broken down into variables of self-efficacy, outcome expectations, and career goals, which will be tested for their influence on students' career choices as public accountants. The study also examines the impact of self-efficacy and career goals when mediated by outcome expectations. The population for this research consists of Sharia accounting students at UIN Raden Mas Said Surakarta. The sampling technique used is purposive sampling, with the criterion being Sharia accounting students who have taken auditing courses. The data analysis technique employed is Structural Equation Modeling (SEM) using PLS 4.0 software. The results indicate that self-efficacy positively affects outcome expectations, outcome expectations positively influence career goals, and outcome expectations can mediate the relationship between self-efficacy and career goals. However, self-efficacy does not significantly affect students' career goals as public accountants. This research contributes to providing knowledge and motivation for accounting students in their career choices.

How Digital Capability and Transformation Drive Financial Performance, Flexibility, and Quality in Small Businesses

Anisa Ilham Permata, Frank Aligarh — Tue, 22 Oct 2024 00:00:00 +0000

Digital business transformation offers significant potential for enhancing the performance of SMEs in Indonesia; however, the low digital capabilities of SME operators present a major challenge in fully capitalizing on this opportunity. The primary objective of this research is to analyze the impact of digital capabilities and digital transformation on SME performance (measured by financial performance, flexibility, and performance quality). A total of 140 questionnaires were distributed to SME operators in Solo Raya, and 116 questionnaires were used in this study. The data were analyzed using structural equation modeling. This research found that digital capabilities positively affect financial performance and flexibility, but do not impact performance quality. Digital transformation positively affects financial performance, flexibility, and performance quality. Theoretically, this study offers a new research model to explain the relationship between digital capabilities and digital business transformation on SME performance, as measured by financial performance, flexibility performance, and performance quality. Practically, this study provides valuable insights for business operators to leverage digital opportunities, drive digital business transformation, and enhance business performance.

The Impact of Zakat on the Financial Performance of Islamic Commercial Banks in Indonesia

Bunga Pertiwi, Devi Narulitasari — Thu, 24 Oct 2024 00:00:00 +0000

A company certainly aims to have good financial performance. One form of good performance is by fulfilling corporate social responsibility (CSR). However, the CSR disclosure used so far in Sharia Commercial Banks (SCB) is considered inappropriate because it does not yet include Sharia indicators. CSR disclosure in Sharia banks will be more appropriate if it uses zakat as a proxy. Therefore, this research aims to determine the impact of CSR projected through zakat contributions on the financial performance of Sharia banks in Indonesia. The financial performance of BUS is measured by Return On Assets (ROA) and Return On Equity (ROE). This research uses unbalanced panel data, which includes the financial reports of Sharia banks in Indonesia registered with the Otoritas Jasa Keuangan (OJK) from 2013 to 2023, with purposive sampling resulting in 30 selected samples. The analysis technique used is multiple linear regression analysis with the Eviews 12 analysis tool. The results of this study indicate that zakat has a positive effect on the financial performance of Sharia Commercial Banks as measured by ROE, but zakat does not affect the financial performance of Sharia Commercial Banks as measured by ROA.

Analyzing Social Entrepreneurship Business Models in MSMEs: Empowering the Underprivileged Through Marketing Mix and Human Resource Role

Riska Nur Febrianti, Asep Maulana Rohimat, Islahudin Islahudin — Sat, 14 Dec 2024 00:00:00 +0000

This study analyzes the social entrepreneurship business model of the MSME "Es Teh Masa Kini" with a focus on the implementation of the marketing mix and the role of employing human resources from underprivileged communities. Social entrepreneurship is a business approach that not only aims for financial profit but also has a social objective to improve community welfare. The MSME "Es Teh Masa Kini" adopts this social business model by combining traditional marketing elements (product, price, place, promotion) with a social mission to empower the underprivileged as a form of human resource employment. This study employs a qualitative method with a case study approach. Data were collected through in-depth interviews with the MSME owner, field observations, and literature studies. The study concludes that the social entrepreneurship business model with the proper implementation of the marketing mix and the empowerment of the underprivileged as employees can be an effective strategy to achieve business sustainability and social goals. These findings are expected to serve as a reference model for other MSME practitioners in developing business models that are socially and economically oriented.

From Offline to Cloud: Uncovering the Factors Driving Solo MSMEs to Adopt Cloud-Based AIS to Enhance Competitiveness in the Digital Era

Annida Rizky Putri, Frank Aligarh — Tue, 22 Oct 2024 00:00:00 +0000

This study aims to analyze the influence of performance expectancy, effort expectancy, anxiety, perceived risk, and self-efficacy on attitude towards behavioral intention in the use of cloud accounting, specifically point-of-sale applications, among MSMEs in Solo Raya. In the context of cloud accounting adoption, these factors play a crucial role in determining users' behavioral intentions. This research employs a quantitative approach using a survey method through questionnaires distributed to 123 MSMEs around Solo Raya and analyzed using path analysis on SmartPLS. The results show that performance expectancy, effort expectancy, and self-efficacy have a significant positive influence on attitude. Conversely, anxiety has a significant negative influence on attitude, while perceived risk has a positive influence on attitude. Additionally, attitude is proven to be a significant mediating variable for behavioral intention. Thus, attitude significantly influences users' intention to adopt cloud accounting. This study provides important insights into understanding the factors that affect users' intentions to adopt new technology in financial record-keeping for MSMEs. The practical implications of this research highlight the importance of enhancing performance expectancy and effort expectancy, as well as reducing anxiety and perceived risk in the use of cloud accounting. Furthermore, efforts to increase users' self-efficacy are crucial in encouraging their intention to use cloud accounting.

Fair Efficiency in Constitutional Law 1945 for the Digital Creative Economy: An Approach to Shari'ah Economic

Heri Junaidi, Haryati — Tue, 22 Oct 2024 00:00:00 +0000

The weakening of the Indonesian economy as a result of the Covid-19 Pandemic has made the digital creative economy a new nomenclature to support economic growth. The main question that arises then is how to build efficient digital creative business patterns and strategies have benefits? This type of research is library research. the data is secondary legal sources based on the interpretation of Article 33 from Constitution Amendment Of UUD 1945 . This research is descriptive qualitative. The results have the pattern of maslahah based on equitable efficiency and Shariah Economic are togetherness, partnership, social justice, and mutual benefit. The standards that are built make the digital economy develop with joint partnerships according to each other's innovation and creativity. The government's role is an important part of efforts to provide support to accelerate healthy digital businesses. The findings in this study are a measurable, efficient and effective digitalization work system give maximum profit for all, not for individuals. The conclusion of this research shows that the digital economy provides quality Indonesian national identity and enthusiasm for building digital local wisdom innovations.

The Effect of Financial and Non-Financial Factors on Islamic Social Reporting Disclosures

Aprisia Cesar Setyani, Devi Narulitasari — Thu, 24 Oct 2024 00:00:00 +0000

The disclosure of Islamic Social Reporting (ISR) is crucial in order to convey its responsibility to report a company's social responsibility to stakeholders, with the aim of keeping the company free from social deviations and positively impacting its reputation. The main objective of this study is to analyze the financial and non-financial factors that
are suspected to have an influence on ISR disclosure. Financial factors include profitability, liquidity, and leverage, while non-financial factors include the Islamic governance score and investment account holder. The sample in this study consists of 9 Islamic commercial banks registered with the Financial Services Authority (OJK) continuously for the period 2018-2022, resulting in 45 observational data. This study employs panel data regression analysis using the EVIEWS version 12. The results of the analysis show that investment account holders have a positive influence on ISR disclosure, while profitability has a negative influence. However, the results of the analysis do not support the influence of liquidity, leverage, and the Islamic governance score on ISR disclosure. It is expected that this research can empirically contribute to ISR disclosure and practically be used as input for regulators at the Financial Services Authority (OJK).

Management of Bookkeeping for MSMEs in the BMT Mazaya Cluster to Establish a Business Entity Unit

Adhelia Desi Prawestri, Wahyu Pramesti, Sayekti Endah Retno Meilani — Wed, 18 Dec 2024 00:00:00 +0000

In the Society 5.0 era, financial literacy is essential for fostering a creative economy, particularly among micro, small, and medium enterprises (MSMEs). Many entrepreneurs lack an understanding of the importance of straightforward yet effective financial record-keeping for business management. This study aims to provide training and support in developing simple financial reports for MSME clusters assisted by BMT Mazaya, with the goal of enhancing financial literacy and promoting sustainable business growth. The service comprises three key stages: (1) Workshop, to identify the financial literacy needs of MSMEs; (2) Direct Training, to provide foundational training in financial recording led by industry practitioners; and (3) Ongoing Mentorship, to offer continuous support to ensure the implementation of effective bookkeeping practices in daily operations. The outcomes of this initiative indicate a significant need among MSME clusters supported by BMT Mazaya for a deeper understanding of financial recording. This knowledge can enhance their ability to manage finances more effectively. By improving financial literacy, we hope to empower these MSME clusters to achieve greater independence in managing and developing their businesses.

The Influence of Financial Performance on Community Welfare, Moderated by Performance Acceleration

Maya Diana, Anim Rahmayati — Tue, 22 Oct 2024 00:00:00 +0000

This study aims to examine the influence of financial performance on community welfare with performance acceleration as a moderating variable. Community welfare is measured using the Human Development Index (HDI), which consists of three dimensions: life expectancy, education, and a decent standard of living. The financial performance of local governments is evaluated through the financial independence ratio and the effectiveness ratio of local revenue (PAD). Secondary data were collected from 514 districts/cities in Indonesia in 2023, sourced from budget realization reports on the DJPK website. Descriptive statistical tests indicate that the financial independence ratio has a positive effect on community welfare, while the effectiveness ratio of local revenue does not have a significant impact. The moderation regression analysis (MRA) indicates that performance acceleration can moderate the effect of the financial independence ratio on community welfare but does not moderate the effectiveness ratio of local revenue. The conclusion of this study suggests that improving local financial performance, particularly through increasing the financial independence ratio, can enhance community welfare, with performance acceleration as a moderating factor that strengthens this effect.

The Effect of ESG (Environmental, Social, and Governance) Disclosure on Stock Price Crash Risk

Fenita Alvian Saputri, Fitri Laela Wijayati — Tue, 22 Oct 2024 00:00:00 +0000

The purpose of this study is to estimate the impact effect of ESG (Environmental, Social, and Governance) disclosure on the risk of falling stock prices of companies listed on IDX80 for the 2019-2022 period. This study's sample size was 25 firms, with a total of 100 observations. The results showed that overall ESG disclosure has no significant effect on the risk of falling stock prices. This suggests that the level of corporate disclosure of environmental, social, and governance information does not correlate with a decrease in stock price risk. When ESG subcomponent disclosures (environmental, social, and governance) were tested separately, the findings also showed no significant impact on stock price crash risk. This suggests that the three ESG components, both as a whole and separately, do not significantly affect downside risk. By demonstrating that the impact of ESG disclosures on stock price crash risk is contextual and depends on many external factors. Further research is needed to better understand this relationship across different market conditions and different companies, as well as to explore other factors that may affect the risk of stock price crash more significantly.

Reducing Social Gaps through Zakat, Infaq, and Shadaqah Innovations in Kamrat Sholawat Busyro, Pamekasan

Iqbal Rafiqi, Achmad Jufri, Mashuri Toha, Rifqie Mujtaba, Abd Wahid — Tue, 22 Oct 2024 00:00:00 +0000

Social inequality is still a crucial problem and must be addressed immediately, especially in Pamekasan Madura Regency with data of 126.43 thousand poor people in 2023. On the other hand, the growth of the busyro kamrat sholawat tradition in Larangan Luar Pamekasan Village has had a positive impact in helping Kamrat members reduce socio-economic problems. Based on the findings of these field facts, researchers are interested in examining the use and optimization of ZIS which is sourced from the local traditional wisdom of Kamrat Sholawat Busyro in helping to alleviate poverty in Larangan Luar Village, Pamekasan. The method used in this research is qualitative. The research results show that Kamrat Sholawat Busyro was founded in 2020 with 94 members. The collection of zakat, infaq and sadaqah in the Kamrat Sholawat Busyro tradition from members is collected every week in the amount of Rp. 100,000. The resulting use of Zakat, Infaq and Shadaqah (ZIS) Kamrat Sholawat Busyro funds is in the form of providing assistance to underprivileged communities, used to organize religious events such as Isra Miraj commemorations and used to help finance the Tahfidz Islamic Boarding School. Boarding School. Uniquely, every member of Sholawat Busyro Kamrat can get a donation of IDR. 3,000,000 – Rp. 5,000,000 from other members to be used as business capital or other needs so that Sholawat Kamrat Busyro members can be more prosperous. Optimizing the use of ZIS at Kamrat Sholawat Busyro plans to create a business that can be managed together.

Optimizing Salatiga Gastronomy to Increase Economic Growth Through Digital Marketing

Wed, 18 Dec 2024 00:00:00 +0000

Salatiga's gratonomy is an advantage that does not necessarily exist in other areas. Salatiga has a cassava processing center or known as a cassava village which has become a culinary icon for the last ten years. If optimized, gratonomy will provide many positive benefits such as community economic growth. SMEs are one of the backbones of national economic growth, so it is necessary to solve the problems faced by MSMEs processed cassava. The aim of the community service program is to develop the people's economy through digital marketing for processed cassava SMEs. The method used through ABCD is to utilize assets according to needs. The result of the community service program is that processed cassava SMEs are able to understand marketing planning and digital business management in line with current developments. Cassava processed SMEs also understand the importance of digitalization legal protection and business development opportunities in the digital economy era.

Determinants of the Disclosure Level of Local Government Financial Statements in Central Java Province

Tiwik Sulistyowati, Anim Rahmayati — Wed, 18 Dec 2024 00:00:00 +0000

Financial statements are an important thing in the district / city as a form of accountability in managing finances and resources that must be disclosed based on Government Accounting Standards. The level of disclosure of financial statements in Central Java Province is not fully adequate. This study aims to analyze the ratio of financial independence, capital expenditure, intergovernmental revenue, audit opinion and total assets to the level of disclosure of local government financial statements. This research method is descriptive quantitative which uses panel data to analyze the hypothesis. The data of this report are local government financial reports at districts/cities in Central Java Province for the period 2020-2022. The sample in this study amounted to 68 with sampling using purposive sampling method. The results of the study are the ratio of financial independence, intergovernmental revenue and total assets has a positive effect on the level of disclosure of local government financial statements. While capital expenditure and audit opinion have no significant effect on the level of disclosure of local government financial statements. The results of this study can be a consideration for district/city governments as those who run the government to always disclose local government financial reports more fully and transparently.

Financial Distress in Relation to Board Characteristics and Political Connections: An Empirical Study of Companies with Special Notations on the Indonesian Stock Exchange

Asih Dewi Hastuti, Sayekti Endah Retno Meilani — Wed, 23 Oct 2024 00:00:00 +0000

This study aims to prove the influence between board characteristics and political connections on financial distress conditions with profitability as a control variable. This study uses secondary data from the annual financial statements of companies with special notations in Indonesia listed on the IDX. The sampling technique used purposive sampling and obtained 77 companies. The data analysis technique used is panel data analysis technique with the help of the EViews 12 program. The results showed that there is an influence between women's representation on the board of commissioners with financial distress condition. However, the results do not support the influence between the proportion of independent commissioners, the size of the board of commissioners, the size of the board of directors, the representation of women on the board of directors and political connections . The limitation of this study is that the political connection variable in this study is only seen from directors, board of commissioners, secretaries, board members with military backgrounds and direct shareholders. This research was also only conducted on companies listed on the IDX in the 2022-2023 period that received special notations B, M, A, E, D, S, C, Q, Y, F, G, V, X. Companies that get other special notations besides those mentioned above are not included as samples. Therefore, further research can expand the criteria for political connections with major shareholders or company owners who may be politically connected. In addition, the scope of research can be expanded by increasing the sample used and can add other variables in order to show more effective results from related variables

FINANCIAL STABILITY IN ISLAMIC BANKS: DOES CORPORATE GOVERNANCE MATTER?

Meilinda Ferniawati, Dita Andraeny — Wed, 18 Dec 2024 00:00:00 +0000

This study aims to determine the effect of corporate governance on the financial stability of Islamic banks in Indonesia. Corporate governance is proxied by the sharia supervisory board, board of director, independent board of commissioners, board of commissioners and audit committee size. This study analyzes Islamic commercial banks registered with the Financial Services Authority. The data used is secondary data from the annual financial statements of Islamic commercial banks. The population in this study were all Islamic commercial banks listed on the Financial Services Authority in 2018-2022. The sampling technique used was purposive sampling technique and obtained a final sample of 11 Islamic commercial banks. The analysis technique used is panel data regression analysis. The results showed that the audit committee has a positive and significant effect on the financial stability of Islamic banks, the sharia supervisory board and the board of directors has a negative and significant effect on the financial stability of Islamic banks, and the independent board of commissioners and the board of commissioners have no significant effect on the financial stability of Islamic banks.

The Dynamics of Carbon Trading: Challenges and Opportunities from the Perspective of Islamic Economic Empowerment

Muhamad Wildan Fawa’id, Aula Nurul Ma’rifah, Yopi Yudha Utama — Tue, 22 Oct 2024 00:00:00 +0000

This research aims to provide an overview of the challenges and opportunities in carbon trading from the perspective of Islamic economic empowerment. This research method is qualitative descriptive, which is a research approach used to describe a certain phenomenon by understanding and describing in depth the characteristics, context, and complexity of the phenomenon. The results of this study show that carbon emission reduction and trading is not only enjoyed by a few, but also contributes positively to the wider society, encouraging sustainable and environmentally friendly practices, including investment in green technology, renewable energy development, and environmental protection. Encouraging companies and entities to improve energy efficiency and reduce carbon emissions, emphasizing the responsible use of resources. Able to encourage the active participation of local communities in emission reduction and carbon management projects, as well as ensure a more equitable distribution of benefits. For this reason, it is necessary to have government regulations and policies that favor vulnerable local communities, so that they can provide legal certainty to be able to contribute and get a decent life.

The The Role of the Theory of Planned Behavior, Religiosity, and the Bystander Effect on Whistleblowing Intentions Among Accounting Students

Eka Septiana, Marita Kusuma Wardani — Tue, 22 Oct 2024 00:00:00 +0000

This research was conducted to examine the influence of attitudes towards behavior, subjective norms, perceived behavioral control, bystander effect, and religiosity on the tendency of accounting students to carry out whistleblowing. This research uses cluster sampling to collect data, and the criteria used to collect data are accounting students who have taken and passed auditing courses. This research uses primary data collected using questionnaire data from sharia accounting students at Raden Mas Said State Islamic University,Surakarta. The analytical method used is multiple linear regression analysis technique.

The results of this study partially show that attitudes, subjective norms, perceived behavioral control, and religiosity have a significant positive effect, while the bystander effect has no effect on whistleblowing intentions. This research contributes to increasing awareness of the importance of whistleblowing for accounting students who have the potential to become accountants or auditors, emphasizing the importance of anti-fraud knowledge and high integrity to reduce cases of violations in the future. This research suggests future researchers to add variables such as organizational commitment and responsibility to expand the scope of research, and use interview methods and different theories.

The The Impact of Mobile Payments on the Performance of SMEs Using the Technological, Organizational, and Environmental (TOE) Framework

Delia Eva Puspita Delia, Frank Aligarh — Tue, 22 Oct 2024 00:00:00 +0000

The presence of SMEs in the Indonesian economy has contributed to the country's economic development. The business world is now embracing innovations such as digital payment methods. The growth of mobile payments in Indonesia has been significant over time. The aim of this research is to examine the factors that influence mobile payment adoption in enhancing the performance of SMEs. This study focuses on the technology, organization, and environment contexts. Approximately 144 samples were collected and used as data for this research, targeting SMEs in the Klaten region. The results of this study indicate that technological factors (Cost Effectiveness and Security Concern) have a positive impact on mobile payment adoption. However, organizational context, specifically Innovativeness, does not influence mobile payment adoption, while Entrepreneur Orientation has a positive impact on mobile payment adoption. Additionally, environmental factors (Competitive Pressure and External Support) positively influence mobile payment adoption. Finally, mobile payment adoption positively affects firm performance. This research contributes valuable insights for SMEs to integrate mobile payment into their businesses.

The Effect of Board Characteristics on Tax Aggressiveness

Wakhyuni, Indriyana Puspitosari — Thu, 24 Oct 2024 00:00:00 +0000

This study was conducted to determine the influence of board size, independent commissioners, board compensation, and board gender diversity on tax aggressiveness. The companies studied were energy companies, as these companies are known to engage in significant tax avoidance according to the Directorate General of Taxes (DJP). Thus, the population in this study comprised all energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, total 45 companies with 214 observations selected based on predetermined criteria. This research utilized secondary data by collecting annual reports accessible through www.idx.co.id or the respective company websites. The fixed effect model was chosen for data analysis. The results of this study indicate that board size has a significantly positive impact on tax aggressiveness because the number of directors in a company can influence corporate governance decisions regarding tax control. However, the variables of independent commissioners, board compensation, and board gender diversity do not have a significant effect on tax aggressiveness.

Sharing Kindness Through Qurban Charity: Collaboration Between HMPS AKS and Student Organizations of FEBI UIN Raden Mas Said Surakarta

Anggi Ariska Putri — Wed, 18 Dec 2024 00:00:00 +0000

Eid al-Adha has many dimensions in life. In addition to being a moment for Muslims to fulfill various required worship services, Eid al-Adha is also an opportunity for Muslims to increase sensitivity and compassion for others by sharing through the implementation of qurban. The two dimensions of sacrificial worship align with the mission of UIN Raden Mas Said Surakarta to produce graduates who have the character of ibadurrahman, namely individuals who have both; spiritual truth and social truth. The methods used in this research are assessment through observation, organization, fundraising action, distribution of qurban animals, and evaluation. The student organization of the Faculty of Economics and Islamic Business UIN Raden Mas Said Surakarta organized this activity. The funds collected from the fundraising action amounted to Rp 19,483,000, were allocated to buy seven goats, and distributed to the mosques around UIN Raden Mas Said Surakarta.

Gender Perception of Auditor Stereotypes: A View from Proximity and Knowledge

Mahrun Nisani Noor Jehan, Marita Kusuma Wardani — Tue, 22 Oct 2024 00:00:00 +0000

This study aims to examine the effect of proximity and knowledge on auditor stereotypes. The data used is primary data collected from sharia accounting students at Raden Mas Said State Islamic University Surakarta class of 2020 and 2021. Data analysis uses multiple linear regression analysis methods. The sampling technique used in this study was purposive sampling with the Roscoe formula, so that 150 sample data were obtained using the criteria of Islamic accounting students who have taken auditing courses. The results showed that the proximity variable when tested without separating gender perceptions had a positive effect on auditor stereotypes. Meanwhile, when tested separately, male gender perception has a positive effect while female gender perception has no effect on auditor stereotypes. In the knowledge variable, both tested together and separately between male and female gender perceptions, there is a positive influence on auditor stereotypes. This research contributes to the auditor stereotype literature and provides practical implications at the university level to strive to continue to improve socialization programs regarding the audit career profession with the aim of reducing negative stereotypes that may remain in the minds of students.

The Effect of Board Gender Diversity on Sustainability Reporting Practices: Profitability as a Moderating Variable (An Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange for the Period 2020-2022)

Indriyani, Fitri Laela Wijayati — Wed, 23 Oct 2024 00:00:00 +0000

This study aims to determine the effect of gender diversity of the board
of directors and the board of commissioners on sustainability reporting
practices. Sustainability reporting is measured by the level of
disclosure using the GRI G4 Index (Global Reporting Initiative) with
a total disclosure of 91 indicators. The population in this study were
non-financial companies listed on the IDX (Indonesia Stock
Exchange), and the samples used were 65 companies in Indonesia.
This research was conducted using multiple linear regression analysis,
accompanied by supporting hypothesis testing. The results showed that
the gender diversity of the board of directors had no effect on
sustainability reporting practices. While the gender diversity of the
board of commissioners has a significant effect on sustainability
reporting practices, and the profitability variable can moderate the
influence between the gender diversity of the board of directors and
the board of commissioners on sustainability reporting.

The Moderating Role of E-Filing in the Relationship between Religiosity, Perceived Risk, and Attitude on Tax Compliance Intentions

Bunga Sofya Ardana, Indriyana Puspitosari — Thu, 24 Oct 2024 00:00:00 +0000

One of the largest MSMEs in the Central Java II region is Surakarta City. Therefore, tax revenue has increased from year to year. The focus of this research is on moderating the role of e-filling in the relationship between Religiosity, Perceived Risk, and Attitude on tax compliance intentions. This research model uses multiple linear regression analysis. The population in this study are MSMEs located in the Central Java II region. In this study, it includes 91 small and medium-sized enterprises (MSME) located in the Central Java II region under the Directorate General of Taxes. PR and ATD significantly influence TCI, while RL has a negative relationship with TCI. The presence of EFIL was not able to significantly strengthen or weaken the influence of RL, PR, and ATD on TCI. EFIL didn’t function as an effective moderating variable in the model

Cooperative Literacy on Financial and Institutional Aspects: Collaboration with Hebitren Soloraya

Usnan, M. Irsyad, Ahmad Syahirul Fauzi, Sri Haryati, Khoirun Imam — Wed, 18 Dec 2024 00:00:00 +0000

The aim of this community service activities (PKM) was to provide education on the importance of cooperative literacy from financial and institutional perspectives and offer guidance to improve the literacy of the community, especially MSMEs around the Kartasura Palace. This programe was be held to encourage the formation of MSMEs cooperatives through cooperative education and literacy for MSMEs actors around the Petilasan Keraton Kartasura.

The results of the community service program (PKM) that carried out around the Petilasan Keraton Kartasura broadly include two main points the; the first, successful implementation of a sarasehan (discussion forum) as a platform to provide education and literacy to MSMEs actors around the Petilasan Keraton Kartasura regarding institutional and financial aspects of cooperatives, and the second the agreement to have follow-up mentoring programs for the MSMEs actors.

The Determinants Tax Morale In Surakarta

Lutfi Rohimah Falah, Indriyana Puspitosari — Tue, 22 Oct 2024 00:00:00 +0000

Taxes are contributions of the people to the state treasury based on the law so that they can be implemented as public welfare. Taxes are collected by the government based on legal norms to cover the costs of producing collective goods and services, especially in MSME income tax. In this study, there are still taxpayer actors who do not comply with government regulations resulting in the confiscation of assets in Surakarta. This research objective is to analyze the influence of taxation frameworks such as social norms; fairness perspectives; and age on tax morale. The research method used is quantitative research with a random sampling technique. The results of this study indicate that social norms; and fairness perspectives have a significant positive effect on tax morale and age has no influence on the tax morale of Surakarta taxpayers. So from this research, tax morale is influenced by taxpayers with social norms and justice perspectives that make taxpayers obey taxes. With this, it can be identified that in increasing tax morale, it must expect strategies for behavior in the tax systemTaxes are contributions of the people to the state treasury based on the law so that they can be implemented as public welfare. Taxes are collected by the government based on legal norms to cover the costs of producing collective goods and services, especially in MSME income tax. In this study, there are still taxpayer actors who do not comply with government regulations resulting in the confiscation of assets in Surakarta. This research objective is to analyze the influence of taxation frameworks such as social norms; fairness perspectives; and age on tax morale. The research method used is quantitative research with a random sampling technique. The results of this study indicate that social norms; and fairness perspectives have a significant positive effect on tax morale and age has no influence on the tax morale of Surakarta taxpayers. So from this research, tax morale is influenced by taxpayers with social norms and justice perspectives that make taxpayers obey taxes. With this, it can be identified that in increasing tax morale, it must expect strategies for behavior in the tax system

The Effect of CEO Attributes and Cognitive Abilities on Aggressive Tax Avoidance : The Case of Indonesian Energy Companies Listed on the IDX

Lisma Arshyda Puspita, Indriyana Puspitosari — Tue, 22 Oct 2024 00:00:00 +0000

This study aims to investigate the effect of CEO attributes and cognitive abilities on aggressive tax avoidance practices in companies. This study uses energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022 as the population and uses quantitative methods with a sample of 58 companies and observation data totaling 290 observations. This study uses multiple linear regression data analysis techniques. The results showed a significant relationship between age, tenure, accounting expertise, foreign CEOs, and CEOs from within the company. The findings show that the more the age of the CEO, the higher the value of the company's effective tax rate. CEO tenure does not affect the level of tax avoidance. If the CEO has financial expertise, there is a tendency for the company's effective tax rate to decrease. The presence of a foreign CEO will reduce the company's effective tax rate, which means that tax avoidance increases. Then the ineffectiveness of the foreign CEO variable can be caused by the tight monitoring of the company. These findings provide deep insight into the factors that influence corporate tax policy in the context of Indonesian firms with dualistic corporate governance. This study makes an important contribution to the understanding of the relationship between CEO cognitive ability, CEO attributes, and tax avoidance practices in Indonesian firms.

Internal Control, Debt Risk, CEO Education and Real Earnings Management in Consumer Non-Cyclicals Companies in Indonesia

Eka Apriani Mustikaningrum, Sayekti Endah Retno Meilani — Tue, 22 Oct 2024 00:00:00 +0000

This study aims to prove the effect of internal control, debt risk and CEO education on real earnings management with Big4, ROA, Firm Size, and OCF as control variables. The population in this study are non-cyclical consumer sector companies in Indonesia listed on the IDX for the period 2021 to 2023 The data used is secondary data in the form of company annual reports. The sampling technique used purposive sampling and obtained 58 companies with a total of 173 data. The data analysis technique used is panel data regression analysis with the help of the EViews 12 program. The results concluded that real earnings management is not influenced by internal control and CEO education level, but is influenced by debt risk and control variables, namely ROA and OCF. This implies that real earnings management practices in non-cyclical consumer sector companies are more influenced by company financial variables than non-financial variables, namely the quality of internal control and CEO education.

Upgrading Halal Industry Literacy in the Islamic Boarding School Business Community

Safaah Restuning Hayati, Khairul Imam, Mokhamad Zainal Anwar, Agung Rofianto — Wed, 18 Dec 2024 00:00:00 +0000

Based on the initial observation, it was found that some Micro, Small, and Medium Enterprises (MSMEs) within the Islamic Boarding School Business Community still do not have halal certification and are unaware of its importance. Therefore, the first step needed is to increase halal literacy within this community. This community service activity involves three methodological stages: preparation, implementation (workshop), and mentoring. The event was attended by 50 participants and held at the Al-Fatah Islamic Boarding School auditorium in Kartasura, Sukoharjo, Central Java. The event took place on Tuesday, May 30, 2023. The speakers, who provided the material, are competent in halal certification as they are certified as halal process facilitators. This community service activity (PKM) has made a real contribution to increasing halal literacy among MSMEs within the Islamic Boarding School Business Community. The enhancement of halal literacy is expected to impact awareness of halal and willingness to apply for halal certification. The tangible output of this activity is halal certification for MSMEs that have been assisted in the application process.

The Effect of Transparency, Accountability, Discretionary Accruals and Total Assets on Corruption Levels in Indonesian Provinces

Eni Yulianti, Anim Rahmayati — Wed, 18 Dec 2024 00:00:00 +0000

The amount of corruption in Indonesia always increases every year. This indicates that the handling of corruption in Indonesia is still not optimal. This study aims to empirically re-examine the effect of transparency, accountability, discretionary accruals, and total assets on the level of corruption. This research is a quantitative study using the panel data regression analysis method. The sample of this study was taken using a purposive sampling method from the entire population of provinces in Indonesia from 2021 to 2022, obtaining a research sample of 61 data from 31 provinces during the study year. The results of this study indicate that transparency does not affect corruption in provinces throughout Indonesia. Accountability also has no significant impact on the level of corruption. The value of discretionary accruals is not proven to reduce corruption. However, total assets are proven to significantly have a positive influence on the level of corruption. This research can be used as a foundation for the government in increasing efforts to prevent corruption and can develop anti-corruption policies to be even more effective.

The Effect of Corporate Strategy and Firm Characteristics on Earnings Management with Managerial Ownership as a Moderating Variable: An Empirical Study of Companies in the Consumer Non-Cyclicals Sector

Diana Agus Pratiwi, Fitri Laela Wijayati — Tue, 22 Oct 2024 00:00:00 +0000

The rapid development of the manufacturing industry now has a new impact on the industry, namely the increasingly fierce competition between manufacturing companies. Therefore, companies must be able to improve their performance as much as possible in order to excel in competition. The purpose of this study is to examine the effect of corporate strategy and company characteristics consisting of company size, leverage, and profitability on earnings management with managerial ownership as a moderating variable. The research population is Consumer Non-Cyclicals sector companies listed on the IDX. This study has a research sample of 54 samples selected and used as data in this study, the sample was obtained from the IDX website. The results of this study indicate that corporate strategy has no effect on earnings management, company characteristics consisting of company size, leverage, profitability affect earnings management practices, and managerial ownership which is used as a moderating variable cannot moderate corporate strategy or company characteristics.

The Implementation of Human Resource Management in Improving Performance at the Sheikh Zayed Solo Grand Mosque

Rofiatul Ummah , Ade Yuliar, Wakhid Musthofa — Wed, 18 Dec 2024 00:00:00 +0000

The Sheikh Zayed Solo Grand Mosque is projected to be a mosque that has professional governance so it is hoped that it can build a moderate Islamic civilization. So the author wants to know the implementation of human resource management in improving performance with professional governance. Researchers conduct research using qualitative descriptive methods, meaning that the data and information collected will be in the form of words and images that are observed. The results of this research, the Sheikh Zayed Solo Grand Mosque applies the managerial function of human resource management in the form of planning, organizing, directing, controlling the process of procurement, development, compensation and maintenance as well as dismissal of resource management. human power. The weaknesses and challenges faced by the Sheikh Zayed Grand Mosque in Solo include: first, efforts to maintain and develop the mosque and its operations must be supported by competent and trustworthy human resources. Second, efforts to hold training and development programs for human resources at the Sheikh Zayed Grand Mosque, Solo. Third, integrating modern technology and building partnerships to strengthen relationships with da'wah institutions so that they can provide benefits to society with a wider reach. Four,increasing community involvement and empowerment in mosque activities and social programs.