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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Eduhealth JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Neo-Bis MIX : Jurnal Ilmiah Manajemen MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Al Tarbawi Al Haditsah JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Akuntansi Aktual JIA (Jurnal Ilmiah Akuntansi) Al-Misbah : Jurnal Islamic Studies Jurnal Ilmiah Akuntansi Peradaban Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Reviu Akuntansi, Keuangan, dan Sistem Informasi

Abdul Ghofar

Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya

Author-ID : 3169226

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences

Published : 26 Documents Claim Missing Document

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Articles

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Review Hipotesa Biaya Politik dan Biaya Kontrak Serta Implikasinya pada Laporan Keuangan dan Pembuatan Standar Ghofar, Abdul
TEMA Vol 4, No 1 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i1.121

This article tries to review theoretically and empirically about two phenomena which conflicting each other, namely disclosure and earning management, and also see its inÂfluence at making of financial statement and financial acÂcounting standard. This article wish to indicate that two conflicting phenomÂena could be explained by the same theory. Theoretically that two phenomena are explainable with two hypothesis, namely contractual and political hypothesis. Empirical verification indicates that hypothesis of Political Cost and the Contractual Cost supported by fact as well as can explain phenomena of disclosure and earning manÂagement. Empirical verification conducted by observing the relation between the ownership concentration of share ( as variable of contractual cost) with disclosure level and the relation between ownership concentration with earning management. It is concluded that more diverse the ownerÂship, higher the level of disclosure. In the other hand, more diverse the ownership, bigger the possibility of earning management will occur. This verification gives signal to all Accounting standard maker that compiled standard has to be able to lessen non ethical practice among the financial statement maker. For investors this verification gives a warning that financial statement still be possible to contain the opportunistic beÂhavior offinancial statement maker, although such finanÂcial statement already based on proper accounting stanÂdard.

Rekonstruksi Teknologi Balanced Scorecard dengan Menggunakan Perspektif Khalifatullah Fir Ardh: Suatu Studi Literatur Tentang Bagaimana Visi Organisasi Syariah dapat Menjadi Suatu Aksi Anwar, Rosyihan; Ghofar, Abdul
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.140

The latest development of syariah business organization issues doesn't take a lead for the improvement of academic researching activity to develop the more accommodative concept of syariah business organization. Research aims at formulating Balanced ScoreCard Syariah (SBSc) through transcendental-structuralism methodology and synthetic process, particularly to reconstruction.Therefore, a humanist, emancipatory, transcendental, and theological design of Balanced Scorecard (BSc) can be ensured.The research uses the perspective of khalifatullah fil ardh to determine the underlying concept or paradigm to match with syariah business organization. This perspective develops from two derivation stages, trusteeship metaphor and zakat metaphor. First strain has been trusteeship metaphor to reconstruct organizational accountability concept, while the second has been zakat metaphor to reconstruct the BSc concept.Three conclusions become evident. First, zakat becomes a main perspective as a foundation as well as an objective for other SBSc perspective.Second, syariah business organization doesnâ€™t merely take responsibility for profit maximizing for shareholders/capital owner, but also distribute the welfare to the nature, human and environment evenly for being accountable to God. Third, Islamic value (tauhid) must be internalized into the vision, objective and every activity of the company such that it may be measured and evaluated within SBSc as main aspect of organization performance.Keywords: Trusteeship Metaphor, Balanced Scorecard, Emancipatory, Humanist, Khalifatullah Fil Ardhperspective, Reconstruction, Balanced Scorecard Syariah, Tauhid, Teleological, Transcendental, Zakat Metaphore

Foreign Ownership, Corporate Governance Mechanism and Technical Efficiency of Indonesia Banking Industry Abdul Ghofar; Farisan Noviandry
Jurnal Keuangan dan Perbankan Vol 22, No 4 (2018): October 2018
Publisher : University of Merdeka Malang

A large number of commercial banks in Indonesia are considered not ideal for the future of Indonesian banking because most of these banks are considered unhealthy and inefficient. This research aimed to examine the input and output efficiency in the Indonesian banking industry and the influence of foreign ownership and corporate governance mechanisms measured by the size of the board of commissioners and the percentage of the independent commissioner on technical efficiency using a non-parametric approach of Data Envelopment Analysis (DEA). This research used 50 foreign exchange commercial banks of Indonesia from 2012-2014. The results of DEA indicated that the efficiency of foreign exchange commercial banks has increased significantly during the observation period. Other results showed that banks with foreign ownership had a strong and positive link with technical efficiency. In line with the established literature on emerging markets, foreign ownership banks appear to be more efficient than banks with fully domestic ownership. However, the board of commissioner size showed no effect on banks technical efficiency. The percentage of independent commissioner showed a negative effect on efficiency that consistent with the argument that tighter monitoring of board of commissioners might impede performance.JEL Classification: D61, G35, M41DOI: https://doi.org/10.26905/jkdp.v22i4.2461

HUBUNGAN ANTARA PENYAKIT SISTEMIK PADA LANSIA PRIA DENGAN DISFUNGSI EREKSI Abdul Ghofar; Ashari -
Eduhealth Vol 1, No 1 (2010): Jurnal Edu Health
Publisher : Eduhealth

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

AbstractMen who have age for, 40 to 80 years, 52% of them consider that sexual activity is the importan thing while men who have erectile dysfunction at age from 40 to 60 years, and more than 60 years old are 75% suffer erectile dysfunction. Sexual disfunction have because of disorder organ, it’s decrease of blood circulation to screw which is influence by some factors they are: hypertension, diabetes mellitus, age over than 40 years old. This research is used to know the relationship between sistemic illness to old age men and erectile dysfunction. The data was got on July at PWRI Kabuh Kabuh district, Jombang regency. The design of research use analisitic survey with cross sectional. Population in this research are 70 old age / responden, by using total sampling as a technique of sampling to get the incluse criteria. Measuring for is used by researcher to measure glucose in their blood with random sampling. While hypertension use sistolic pressure. Instrumen in this research is a questionare, it is used measure the erectile dysfunction with EHS scale. Data analysist used mann Whitney and Spearman rank as statistic experiment. The resulth of research show that there is relationship between sistemic illness and erectile dysfunction, with odds ratio old age suffer erectile dysfunction old sistemic illness 5 time higher than men with40-60 year old. Based on the result of research above sistemic illness at old age can cause dysfunction to sexual activity and it also can have influential in the have hold life. To avoid these risk, old age people or suffer of sistemic illness can be given explanation about erectile dysfunction. Avoid condusing pills or medicine life style that can the caused of disfunction erection, for example dringking alcohol other erectile dysfunction pills.Key word : sistemic illness, diabetes mellitus, hypertension, old age, erectile dysfunction

FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN KEPUTUSAN PELANGGAN DALAM MEMILIH KEMBALI JASA PELAYANAN RAWAT INAP DI RUMAH SAKIT ISLAM JOMBANG Muhammad Zulfikar; Abdul Ghofar
Eduhealth Vol 1, No 1 (2010): Jurnal Edu Health
Publisher : Eduhealth

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

AbstractCustomer behavior in decision-making of choosing a facility inpatient services is influenced by several factors include social, cultural, individual and psychological. With customer expectations get a sense of security in fulfilling the need in solving health problems, so the hospital must improve services and give satisfaction commensurate with the costs incurred by the patient.This type of analytic study correlation with Cross Sectional design. Independent variables in this study are factors associated with the customer's decision of social, cultural, individual, psychological. While the dependent variable is the decision in selecting back rawayat inpatient services. This research instruments used Questioner then tabulated and analyzed using Spearman's Rho test statistic with a value of α = 0.05.The results of Spearman's Rho test statistic value of 0.007 obtained from the individual factors, psychological factors 0.001, 0.011 from social factors, cultural factors 0.023 from the value of α = 0.05, where H 0 is rejected and H 1 accepted which means there is a relationship between factors associated with the customer's decision in selecting back-patient services at the Islamic Hospital Jombang.Decision customers choose inpatient services is influenced by several factors including: individual factors, psychological factors, social factors and cultural factors. Thus, the client has authority to make a decision in the use of hospital services both in the service of safe, comfortable and can meet clients' needs and expectations. Keywords: individual factors, psychological factors, social factors, cultural factors, the customer's decision.

PENGARUH MEKANISME KOMITE AUDIT TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA UNTUK MENGHINDARI KERUGIAN Eva Vajriyanti; Imam Subekti; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study is conducted on companies in Indonesia during 2012-2015. This research is conductedto test whether manager performs earnings management to avoid negative earnings. This studyalso examines the effect of the mechanism of audit committee on earnings management. Thisstudy provides empirical evidence that manager performs earnings management to avoid negative earnings by increasing production costs and minimizing cash flow from operations. Thisstudy also provides empirical evidence that the mechanism of audit committee which consist ofthe size of audit committee, expertise of audit committee, as well as the audit committee meeting has no effect on earnings management by increasing production costs and minimizing cashflow from operations.Key words: Accrual earnings management, Mechanism of audit committee, Real earningsmanagement.

The Moderation Of Intellectual Capital And Information Asymmetry In The Effect Of Voluntary Reporting On Stock Return Wardatul Jannah; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Abstract Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.

Firm Value: CSR Disclosure, Risk Management And Good Corporate Governance Dimensions Muhamad Fahminuddin Rosyid; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.18731

This study aims to examine the effect of Corporate Social Responsibilty(CSR) disclosure and risk management on firm value with Good Corporate Governance(GCG) as a moderating variable. The research sample was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period of 27 companies with a total of 120 observed data . The data were analyzed by panel data regression processed with Stata 15 software. The results showed that CSR disclosure had a negative effect on firm value. Meanwhile, risk management has no effect on firm value. Furthermore, GCG as a moderating variable, proven to be able to streng then the relationship of CSR disclosure to firm value. However, GCG cannot be a moderating variable between risk management and firm value. Financial performance and firm size proved unable to be control variables in relation to the effect of CSR and risk management on firm value. The limitation of this research is that it is limited to mining companies listed on the IDX so that it can give different results if carried out in different industries. This research can contribute to the accounting literature related to firm value, especially with regard to CSR disclosure, risk management and GCG in companies in Indonesia.

PENGARUH ANGGARAN PARTISIPATIF DAN KAPASITAS INDIVIDU TERHADAP SENJANGAN ANGGARAN DAN KINERJA APARATUR PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH PROPINSI JAWA TIMUR) Hendra Yuniarno Saputra; Bambang Subroto; Abdul Ghofar
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study reviews the direct influence of participatory budgeting and individual capacity on budgetary slack and the performance of government officials. Further, it also reviews the role of budgetary slack in mediating participatory budgeting and capacity of individual on the performance of government officials. The sample of this study is 111 department head in the provincial government of East Java. The results show that the performance of government officials increases/decreases due to participatory budgeting and individual capacity. In addition, this study identifies that budgetary slack increases/decreases because of participatory budget. However, it does not find the mediating role of budgetary slack in the relation between participatory budget and capacity of individual on the performance of government officials.Keywords: The performance of government officials, budgetary slack, intervening, SEM-PLS

Strategy, Marketing Effectiveness and Firms Performance Erwin Saraswati; Abdul Ghofar
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1821.754 KB)

In the global era, firms should have a competitive advantage strategy, since their business environment is very competitive. Miles and Snow (1978) divide a firm’s strategy into four types, namely prospector, defender, analyzer and reaction. Prospectors and defenders are in the two extreme sides. We examine differences between marketing effectiveness of prospectors and defenders and its association with accounting performance. The sample of this research consists of 54 firms, which are 27 categorized as prospectors and 27 as categorized as defenders. Three hypotheses are examined: (1) the marketing effectiveness of prospectors is higher than defenders; (2) marketing effectiveness is associated positively and strongly with accounting performance; and (3) there is an association between strategy and accounting performance. The result of this research supports the argument that prospectors have more marketing effectiveness than defenders and the marketing effectiveness is associated with accounting performance. On the contrary, this research found the association between strategy and accounting performance does not exist.Keywords: prospector, defender, marketing effectiveness and accounting performance

Co-Authors Akhmad Affandi Amran Rasli Ana Pratiwi Areta Widyakusuma ASHARI - Bambang Purnomosidhi Bambang Subroto Dian Surya Ayu Fatmawati Didi Supardi Erwin Saraswati Erwin Saraswati Erwin Saraswati Eva Vajriyanti Fahmi Sholehudin Farisan Noviandry Hendra Yuniarno Saputra I Putu Bayu Pramita Imam Subekti Ivanna Emmanuela Sulaksono Jessica Gina Nirmala M Achsin Muhamad Fahminuddin Rosyid Muhammad Jusuf Wibisana Muhammad Zulfikar Nur Alfiyah Nurkholis Hamidi Poniman . Rika Candra Wandayu Rosyihan Anwar Savira Trista Novanty Silvi Asna Prestianawati Sutrisno T Ustman Ustman Ustman Ustman Varin Wilda Rahmadia Wardatul Jannah

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