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All Journal Jurnal Siasat Bisnis Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi International Journal of Supply Chain Management Jurnal Bisnis dan Manajemen
Mahameru Rosy Rochmatullah
Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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DETERMINANASI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN PERSPEKTIF KARAKTERISTIK PEMERINTAH DAERAH DAN AUDITOR MAHAMERU ROSY ROCHMATULLAH; RUDY HARTANTO; DWI RAHAYU
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.7

Abstract

This study discusses about audit quality of Local Government Financial Statements in Indonesia. This study aims to analyze the determinant audit quality of Local Government Financial Statements in Indonesia, if it’s seen from the perspective of The Local Government’s and the auditors’ characteristics. This study uses multiple regression method to 393 districts/ municipalities as a sample selected by purposive sampling method. The result showed that the characteristics of Local Government consisting of the size and complexity of Local Government, then the auditors’ characteristics consisting of the auditor’s professional proficiency, all three impact on the audit quality of Local Government Financial Statements. Further, the control variable comprising of Local Government Status and Geographic Types also affect audit quality of Local Government Financial Statements. However, the control variable of Local Government Types have no effect on audit quality. So these results prove that besides auditors themselves, the external factors such as the Local Government’s characteristics could also impact on the audit quality of Local Government Financial Statements in Indonesia. Keywords: Audit Quality, Auditors’ Characteristics, Auditor's Professional Proficiency,Local Government’s Characteristics, Local Government Complexity, Local Government Financial Statements,Local Government Geographical Types, Local Government Size, Local Government Types.
Islamic corporate governance and performance based on maqasid sharia index– study in Indonesia Hasan Mukhibad; Mahameru Rosy Rochmatullah; Warsina Warsina; Rahmawati Rahmawati; Doddy Setiawan
Jurnal Siasat Bisnis Vol 24, No 2 (2020)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol24.iss2.art2

Abstract

Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.
Determinating The Value of Capital Expenditure Allocation in Indonesia Local GovernmentDeterminating The Value of Capital Expenditure Allocation in Indonesia Local Government Mahameru Rosy Rochmatullah; Rudy Hartanto; Atwal Arifin
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 17, No 2 (2016): JEP December 2016
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v17i2.2082

Abstract

Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity, local funding, local budget requirement, and local establishment status are related to the value of capital expenditure. This research found that efficiency of capital expenditure management is related with fiscal dependence. 
Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia Mahameru Rosy Rochmatullah; Ade Khurnia Jati; Fauzan Fauzan
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18050

Abstract

Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Erma Setiawati; Devaria Aisya Setyowati; Mahameru Rosy Rochmatullah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

Abstract

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.
DETERMINAN PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA : PERSPEKTIV RASIO KEUANGAN Mahameru Rosy Rochmatullah
Jurnal Bisnis dan Manajemen (Journal of Business and Management) Vol 18, No 2 (2018)
Publisher : Magister Manajemen Fakultas Ekonomi dan Bisnis UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jbm.v18i2.27014

Abstract

This present paper explores the islamic banks in Indonesia. More detail, This study describe the determinant of islamic banks profitability on the view of financial ratios. Employing a multiple linear of regression, the result reveal that the profitability of islamic banking proxied by return on assets (ROA) is determined by the Capital Adequacy Ratio (CAR) which represents the availability of cash capital (current) to guarantee the return on financing, and Non Performing Financing (NPF) which represents the level of financing risk. Meanwhile, The third-party funds proxied by Financing to Deposit Ratio (FDR) has not been proven to determine the profitability of islamic banks in Indonesia. In the end, this study concluded that the availability of cash capital (current) to guarantee the return of financing, and the level of financing risk is a determinant of the profitability of islamic banks in Indonesia. More detailed explanation can be seen in the discussion section. Key word : Islamic Bank; Profitability, Return on asset (ROA); Capital Adequacy Ratio (CAR); Non Performing  Financing (NPF); Financing to Deposit Ratio (FDR)
Supply Chain Management Application in Small and Medium Enterprises Mahameru Rosy Rochmatullah
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In most emerging markets, small and medium enterprises, (SMEs), lack access to thecredit and liquiditythey require for their dailyworkingcapital needs. Supply chain finance is a broad category of financing with multiple products,and it contributes significantly to global trade finance. This paper utilized several variables, such as changes in liquidity level (quick ratio), changes in debt bias, changes in the cost of goods sold, changes in earnings, and changes in stock returns through the supply chain finance. Employing binary logistic regression, the test results showed that accounts, such as current assets, current debt, long-term debt, net income, cost of goods sold, gross margins, were connected to the agent's opportunistic behavior when the financial health of the company has decreased. In the end, it concluded that SEMs in the management of these accounts was proven by supply chain finance in the preparation of financial statements and good distribution when the financial health of the company has achieved.
Determinants Of The Timeliness Of Financial Reporting of Go Public Companies In The Covid-19 Pandemic: Evidence From Indonesia Noer Indach Purwanti; Mahameru Rosy Rochmatullah; Banu Witono; Eskasari Putri
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1133

Abstract

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication documents related to the operations of publicly listed companies in Indonesia.Method: Employing binary logistic regression, this study analyzes the 175 sampled firms. Some of the testing components include profitability, audit opinion, institutional ownership, and the Covid-19 pandemic.Findings: The results of the analysis show that the company's profitability and activity restrictions due to the Covid-19 pandemic have a substantial impact on the timeliness of reporting. In theory, this study provides an understanding that financial performance determines the compliance of managers in informing financial reporting to stakeholders. In practice, extraordinary events on an international scale such as the Covid-19 pandemic have thwarted financial reporting accountability. The COVID-19 pandemic has an impact on the timeliness of financial reporting, which includes parties directly related to the issuance of audited financial statements including reporting entities and auditors/public accountants, parties indirectly related to financial reporting including accounting professional associations, and the tools used by these parties in financial reporting including Financial Accounting Standards, auditing standards and laws and regulations, professional codes of ethics, and professional certifications. The impact is on the significance of assessments and estimates, going concern, internal control, audit committee governance, events after the reporting period, accessibility of audit evidence and guidance for parties related to financial reporting.
Co-Authors Ade Khurnia Jati Atwal Arifin Banu Witono Devaria Aisya Setyowati Doddy Setiawan Dwi rahayu Erma Setiawati Eskasari Putri Fauzan Fauzan Hasan Mukhibad Noer Indach Purwanti Rahmawati Rahmawati Rudy Hartanto Rudy Hartanto Warsina Warsina