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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Akuntansi Share: Jurnal Ekonomi dan Keuangan Islam Journal of Finance and Islamic Banking
RUSTAM HANAFI
Universitas Islam Sultan Agung
Religion Economics, Econometrics & Finance Social Sciences

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STRATEGI MANAGEMEN LABA DARI LEVERAGE: BUKTI EMPIRIS PERUSAHAAN KELUARGA DAN NON-KELUARGA RUSTAM HANAFI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.700

Abstract

This study aims to examine whether leverage is related to earnings management in family and non-family firms. This study also examines the role of family control in the relationship between leverage and earnings management. The sample selection of this study used a purposive sampling method so that the total sample that met was 264 firms. This study uses multiple regression analysis to determine the relationship between leverage and earnings management and the involvement of family-controlled and non-family firms. The results of this study show that leverage and family ownership have a significant negative effect on earnings management. Furthermore, the effect of leverage on earnings management is stronger for family-controlled firms than controlled by non-families. This result supports the view of entrechment, where family-controlled firms take over the wealth of minority shareholders for personal gain and hide by managing earnings, especially when the source of funding is through debt.
EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Provita Wijayanti; Rustam Hanafi
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.1.63-78

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan di mana seorang auditor akan menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi kliennya. Sedangkan dysfunctional audit behavior merupakan suatu tindakan yang dapat menjadikan penurunan pada kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada lembaga audit Pemerintah di Jawa Tengah. Datapenelitian diperoleh dari pengisian kuesioner sejumlah 150 auditor di Kantor Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, Inspektorat Kota, dan Inpektorat Provinsi. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data menggunakan uji regresi. Hasil penelitian ini menunjukkan bahwa faktor internal yang meliputi variabel locus of control, job performance dan komitmen profesionalisme terbukti hanya variable komitmen profesionalisme yang berpengaruh positif dan signifikan terhadap disfunctional audit behavior (DAB). Sedangkan faktor eksternal yang meliputi variabel time budget pressure dan etika profesi terbukti tidak berpengaruh terhadap disfunctional audit behavior (DAB).
PENCEGAHAN FRAUD DI PEMERINTAH DESA Provita Wijayanti; Rustam Hanafi
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1719.701 KB) | DOI: 10.18202/jamal.2018.04.9020

Abstract

Abstrak: Pencegahan Fraud pada Pemerintahan Desa. Tujuan penelitian ini adalah untuk menelaah pengaruh sejumlah variabel terkait individu dan budaya terhadap kecenderungan fraud. Metode yang digunakan adalah analisis regresi dummy berganda dengan 40 perangkat desa di Kecamatan Sayung, Demak sebagai sampel. Temuan utama dari penelitian ini adalah pemupukan moralitas individu perangkat pemerintah desa yang baik dapat mencegah kecenderungan fraud. Upaya pemupukan moralitas individu dapat dilakukan melalui pembinaan kepada aparat perangkat desa, seperti peningkatan iman dan takwa, syukur, sabar, dan peningkatan kesalehan diri. Abstract: The Fraud Prevention in Village Government. The purpose of this study is to examine the effect of a number of variables related to individuals and culture on fraud tendencies. The method used is multiple dummy regression analysis with 40 village apparatuses in Sayung sub-district, Demak as samples. The main finding of this study is that the cultivation of individual morality in a good village government can prevent fraud. This can be done through guidance to village officials, such as increasing faith and piety, gratitude, patience, and increasing self-righteousness.
How Do Sharia Supervisory Board and Good Corporate Governance Relate to Islamic Banks Performance? Rustam Hanafi; Abdul Rohman; Dwi Ratmono
Share: Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2412.922 KB) | DOI: 10.22373/share.v10i2.11112

Abstract

This study aims to investigate the relationship between the characteristics of the Sharia Supervisory Board (SSB) and Good Corporate Governance (GCG) on the performance of Islamic Banks (IBs). Data were collected from 14 IBs listed on the Financial Services Authority (OJK) during 2013–2019. The multiple regression results empirically show that SSB with the academic position as professor shows a significant positive relationship on IBs performance. Meanwhile, SSB with doctoral education has no positive relationship with IBs performance. Although it is not positively correlated, doctoral education is still needed but with a background in law or sharia education, economics including finance or accounting, and muamalah. Educational background is proven to have a significant positive relationship with IBs' performance. Meanwhile, SSB, which only has a finance or accounting background, does not positively affect IBs' performance. In addition, GCG shows a very significant positive relationship with the IBs' performance. It indicates that effective and efficient governance by the Board of Directors, Board of Commissioners, and SSB through implementing better GCG and sharia principles will improve IBs performance.==========================================================================================================ABSTRAK – Bagaimana Kaitan Dewan Pengawas Syariah dan Good Corporate Governance dengan Kinerja Bank Syariah? Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik Dewan Pengawas Syariah (DPS) dan Good Corporate Governance (GCG) terhadap kinerja Bank Syariah (BS) di Indonesia. Data dikumpulkan dari 14 BS yang terdaftar di OJK selama periode 2013-2019. Berdasarkan hasil regresi berganda secara empiris menunjukkan bahwa DPS yang memiliki jabatan akademik sebagai profesor menunjukkan hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS dengan pendidikan doktor tidak memiliki hubungan positif dengan kinerja BS. Walaupun tidak berkorelasi positif, pendidikan doktor tetap diperlukan tetapi dengan latar belakang pendidikan hukum atau syariah, ekonomi termasuk keuangan atau akuntansi, dan muamalah. Karena latar belakang pendidikan tersebut terbukti memiliki hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS yang hanya berlatar belakang keuangan atau akuntansi tidak menunjukkan hubungan positif dengan kinerja BS. Selain itu, GCG menunjukkan hubungan positif yang sangat signifikan dengan kinerja BS. Hal ini menunjukkan bahwa tata kelola yang efektif dan efisien oleh Dewan Direksi, Dewan Komisaris, dan DPS melalui penerapan prinsip-prinsip GCG dan syariah yang lebih baik akan meningkatkan kinerja BS.
Should Sharia Banks Go Public: Analysis Using The RGEC Method Rustam Hanafi
Journal of Finance and Islamic Banking Vol. 6 No. 2 (2023):
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v6i2.7333

Abstract

Recently, the OJK has encouraged Shariah banks to go public to obtain new funding sources for business expansion, increasing corporate value and image. In fact, are Sharia Banks that go public better than non-go public. Therefore, this study aims to test whether the health of Sharia Banks that go public is better than non-go public. Observation data used 122 Sharia Banks during the 2014-2022 period. Using an independent sample t-test and RGEC health indicators, we find that Sharia Banks that go public have better health than non-go public but are not significantly different. These results also indicate why Sharia Banks go public are not as many as Conventional Banks. Sharia Banks adhere to the principle of prudence, including going public. If going public does not significantly change the health and performance of a Shariah Bank, the initiative to go public needs to be careful because ownership will transfer to shareholders. It will be a problem if shareholders do not understand Sharia principles.
Co-Authors Abdul Rohman Dwi Ratmono Provita Wijayanti