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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Inspirasi Binsis dan Manajemen
Muslichah
STIE Malangkucecwara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Board of directors and firm performance in mining companies: Mediating analysis of intellectual capital and sustainability reporting Tutik Arniati; Muslichah Muslichah
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri (UIN) Mataram

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Abstract

Purpose — This study aims to analyze the direct and indirect effects of board of directors on firm performance.Method — This study focuses on a population of mining sector companies that went public on the Indonesia Stock Exchange between 2019 and 2021. We analyzed a sample of 30 such companies. Our independent variable is the role of the board of directors, while the dependent variable is the performance of the company. We further examined intellectual capital and sustainability reporting as mediating variables. For our analysis, we employed the Partial Least Squares method using the SmartPLS version 3 software.Result — This study elucidates that while independent board directors do not directly influence a firm's performance, they significantly impact its intellectual capital, comprising knowledge, experience, intellectual property, and employee capabilities. This intellectual capital directly influences the firm's performance, suggesting an indirect route by which independent directors contribute to the firm's success. Moreover, independent directors also directly affect the firm's sustainability reporting, encompassing the disclosure of its economic, environmental, and social impacts. Like intellectual capital, sustainability reporting also impacts the firm's performance, providing another indirect pathway for independent directors to affect performance. Thus, intellectual capital and sustainability reporting serve as mediators between independent directors and firm performance, underscoring the crucial, albeit indirect, role these directors play in propelling a firm's success.Contribution — This research provides a valuable contribution to the academic community. First, this study integrates previous research into one research model. Second, this study examines sustainability reports as a mediating variable that is rarely studied.
PENGARUH SELF EFFICACY, PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK Galuh Asri Pratiwi; Muslichah Muslichah
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4187

Abstract

Individual participation in the company's budgeting process can trigger the emergence of dysfunctional behavior in the form of the individual's tendency to commit budgetary slack.. The purpose of this research is to analyze the effect of self-efficacy, budgetary participation, budgetary emphasis, and information asymmetry on budgetary slack. This research adopts a quantitative approach, utilizing a survey methodology with a structured questionnaire. The analysis method includes descriptive statistics and assessments of data quality and multiple linear regression analysis. The study population and sample consist of 34 employees with structural positions involved in the budget preparation process at the Probolinggo Regency Disaster Management Agency. The findings reveal a negative correlation between self-efficacy and budgetary slack. Moreover, budget participation exhibits a positive influence on budgetary slack, along with budget emphasis. Additionally, information asymmetry is found to have a positive impact on the occurrence of budgetary slack. Keywords: Efficacy, Participation, Emphasis, Asymetric,  Slack
Islamic Financial Literacy and Financial Inclusion: Examining the Intervening Role of Financial Self-Efficacy Muslichah Muslichah; Yuniarti Hidayah Suyoso Putra; Rose Abdullah; Abdul Kadir Usry
International Journal of Islamic Economics and Finance (IJIEF) Vol 6, No 2 (2023): IJIEF Vol 6 (2), July 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v6i2.16384

Abstract

Financial self-efficacy is used as an intermediary variable in this study to examine how Islamic financial literacy affects financial inclusion. The participants in this study are final-semester Muslim economics students. Accidental sampling is the method employed. The response percentage for the 300 questionnaires distributed—181 of which were returned—was 60%. The investigation came to two important conclusions. First, financial inclusion and financial self-efficacy are significantly impacted by Islamic financial literacy. Second, the effect of Islamic financial literacy on financial inclusion is not significant. These findings may have an impact on legislators, service providers, and institutions of higher learning. Islamic finance should be a subject covered in higher education, either as part of the core curriculum or as an elective. To help the consumer better understand the given product information, the service provider should give them comprehensive information. The provision of financial education to certain groups, such as housewives or workers in offices, must be addressed in a number of ways by policymakers.
THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR Muslichah Muslichah; Mohamed Bashir; Tutik Arniati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.8715

Abstract

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.
Co-Authors Abdul Kadir Usry Abdul Kadir Usry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Asrori, Sobikhul Bayu Aji Kurniawan Bunyamin Bunyamin Bunyamin Bunyamin Devi Dwi Rahmawardani Djoko Sugiono Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Kastelia Azaria Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Moh. Syadeli Mohamed Bashir Mohammad Syadeli Munfariqoh, Siti Nirmah, Febriani Wahidatun Oniber Subana Hauteas Prajoga, Uke Rose Abdullah Siti Munfariqoh Siwi Dyah Ratnasari Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji . Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sugiono, Djoko Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Susetyo Dimas Wardhana Titin Rustini Tutik Arniati Tutik Arniati Uke Prajoga Uke Prayoga Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra