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All Journal Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Mulyaning Wulan
Universitas Muhammadiyah Prof. DR. HAMKA
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Nur Sadiah Hasibuan; Fitrisia Fitrisia; Mulyaning Wulan
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.167-180

Abstract

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kecamatan Wilayah Jakarta Selatan Dewi Aprilianti; Mulyaning Wulan; Herwin Kurniawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.454

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan terhadap Kinerja Instansi Pemerintah di Kabupaten Jakarta Selatan. Sampel dalam penelitian ini adalah Kecamatan Jakarta Selatan, yaitu Kantor Kecamatan Cilandak, Jagakarsa, Kebayoran Baru, Kebayoran Lama, Mampang Prapatan, Pancoran, Pasar Minggu, Pesanggrahan, Setiabudi, dan Tebet. Penelitian ini menggunakan analisis regresi linier berganda yang melibatkan 10 Kantor Kecamatan Wilayah Jakarta Selatan sebagai sampel. Data yang digunakan adalah data primer dengan melakukan survei. Pemrosesan data menggunakan analisis regresi linier berganda. Analisis menunjukkan bahwa pengaruh Kejelasan Tujuan Anggaran, Pengendalian Internal, dan Sistem Pelaporan secara parsial dan simultan memengaruhi dan secara signifikan memengaruhi Kinerja Instansi Pemerintah.
Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah Ayu Widiastuti; Mulyaning Wulan
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.642 KB) | DOI: 10.22236/agregat_vol1/is1pp94-113

Abstract

This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.
The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies Mulyaning Wulan; Ilhamdi Ilhamdi; Kunti Jeihan Qistiyah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2019): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.216 KB) | DOI: 10.22236/agregat_vol3/is2pp167-190

Abstract

This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.
Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia Rito Rito; Mulyaning Wulan; Adityo Ari Wibowo
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 3 No. 2 (2019): Desember
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.226 KB) | DOI: 10.22236/alurban_vol3/is2pp180-189

Abstract

Sharia Banking in Indonesia continues to strive to be able to maintain transparency and prevent fraud. The audit committee is a tool for the board of commissioners to help maintain the professionalism of the bank. Also Internal Audit or Unit of Work of Internal Audit (SKAI) in Sharia banking is needed to ensure that the company is operating in accordance with the Bank's Regulations and operational standards owned by each bank. Based on the International Standards for the Professional Practice of Internal Auditing, internal audit has a consulting and assurance role. Therefore, internal audit must have the skills, professional, independent and objective in carrying out its role. As one of the roles of assurance, internal audit can detect fraud. Fraud is an act of cheating that can be done by many groups, ranging from employees to top management that can harm the stakeholders. Several factors cause fraud, namely arrogance, competence, opportunity, pressure and rationalization. Types of fraud that can occur are corruption, misuse of assets, manipulation of financial statements and cybercrime.
Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis Muhammad Yusuf Fakhri; Efri Syamsul Bahri; Mulyaning Wulan
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1 (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.456

Abstract

The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period.
Co-Authors Adityo Ari Wibowo Ayu Widiastuti Bahri, Efri Syamsul Dewi Aprilianti Fitrisia Fitrisia Herwin Kurniawan Ilhamdi Ilhamdi Kunti Jeihan Qistiyah Muhammad Yusuf Fakhri Nur Sadiah Hasibuan Rito Rito