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PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Mais, Rimi Gusliana; Nuari, Fadlan
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.461 KB) | DOI: 10.22219/jrak.v6i2.02

Abstract

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverage
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Mais, Rimi Gusliana; Ganis, Eko; Rahman, Aulia Fuad; Mulawarman, Aji Dedi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

Abstract

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ?Ada
CORPORATE SOCIAL RESPONSIBILITY: ACTUALIZATION OF VALUE OF JAUDATUL ADAA (WELL ENDING) IN ISLAMIC BANKING Mais, Rimi Gusliana
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.03

Abstract

CSR is a must for all companies including sharia banking as regulated in legislation. so that today all banks do CSR reporting as a means of publication widely. Unfortunately, the values contained in current CSR reporting contain only secular activities, while Indonesia is a country with 200 million Muslims who are entitled to use Islamic religious values in their lives that are included in economic activities, including CSR. This study aims to find the appropriate Islamic values and can be applied in CSR activities. This research uses qualitative methods using an Islamic perspective as a worldview. This study found one value in Islam that can be a reference company, a sharia bank, namely the value of Jaudatul ’Ada (Well Ending).  Jaudatul ’Ada can be a differentiator of csr activities conducted Islamic banking with conventional banking because Jaudatul ’Ada is part of the value Ihsan (goodness/virtue) is a spiritual value linking well ending more comprehensive and there is not a dichotomy between material (the world) and the spiritual (hereafter). By using Jaudatul ’Ada value, CSR performed by syaria bank is not only pursuing sustainability business but further pursuing the sustainability of maslahah (great benefit).Keyword: CSR, Islamic Value, economic, Jaudatul ‘Ada
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Rimi Gusliana Mais; Fadlan Nuari
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.461 KB) | DOI: 10.22219/jrak.v6i2.02

Abstract

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverage
TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Rimi Gusliana Mais; Eko Ganis; Aulia Fuad Rahman; Aji Dedi Mulawarman
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.942 KB) | DOI: 10.22219/jrak.v7i1.14

Abstract

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ‘Ada
Supply Chain Management of Kurban Cattles in 'Tebar Hewan Kurban' Program, Dompet Dhuafa Republika Rimi Gusliana Mais; Zainal Abidin
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.949 KB) | DOI: 10.22219/jrak.v11i3.17859

Abstract

This study aims to reformulate beef cattle supply chain management based on a case study in the Dompet Dhuafa Republika (DDR) program 'Tebar Hewan Kurban' (THK). This qualitative descriptive study is based on a survey in 15 locations for the empowerment of beef cattle farmers who are THK partners outside Java, and observations on program implementation along the supply chain in 2020. The beef cattle supply chain as a result of this study is described in the figure and compared with the supply chain of Kurban animals from previous studies. The results showed that the management of the cattle supply chain in THK's DDR program provided tangible benefits for partner farmers. The results of this study are expected to open new insights about the economic aspects of the implementation of Kurban that provide greater benefits to small farmers, without forgetting other stakeholders involved in the program. This paper contributes to filling the literature gap and empirical studies on community empowerment programs related to Kurban ritual activities that are still rarely carried out until now.
The Bullying dan Mental Siswa: Peran Keluarga Dalam Pandangan Islam Nelli Novyarni; Rimi Gusliana Mais; Imelda Aprileny; Maserih Maserih; Sumitro Sumitro
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i1.305

Abstract

This activity aims to achieve the objectives of outreach activities for students (millennials) at Diponegoro School, Rawamangun, East Jakarta. as a community service program, this activity aims to provide an overview of how bullying and cyberbullying affect mental health, providing an overview of the negative impact of bullying behavior, and helping to encourage teenagers/students (millennial) to have good character and to help provide an image to teenagers/students (millennials) to be able to fortify themselves from the ease of getting negative information. The method used in this activity is counseling using zoom meetings by presenting speakers from religious experts. This activity can get a good response from the participants and the next activity can be planned. Keywords: Bullying, student mentality, family role, Islamic perspective
Issuance Value, Issuance Rating and Life of Sharia Bond on Sharia Capital Market Reaction Rimi Gusliana Mais; Dea Maharani; Agus Prasetyo
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i1.2241.2021

Abstract

This study aims to examine whether the value of islamic bonds issuance, rating of islamic bonds issuance, and age of islamic bonds issuance to the capital market reaction. The value of islamic bonds issuance is proxied by sukuk equity ratio, rating of islamic bonds issuance, and age of islamic bonds are used as independent variables. The capital market reaction is proxied by abnormal return as the dependent variable on Companies Issuing Bonds on the Indonesia Stock Exchange. This study uses a descriptive quantitative approach, which is measured using a multiple regression analysis method with Eviews 10. The population of this study is Companies Issuing Bonds on the Indonesia Stock Exchange (IDX) from 2017 to 2019. With a total sample size of 16 companies with the amount of islamic bonds as much as 135. The results of this study prove that (1) The value of islamic bonds issuance has an effect on the capital market reaction, (2) The rating of islamic bonds issuance has an effect on the capital market reaction, and (3) The age of islamic bonds has no effect on the capital market reaction on Companies Issuing Bonds on the Indonesia Stock Exchange 2017-2019.
Factors Affecting the Level of Disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Banks in Indonesia Rimi Gusliana Mais; Fajriana Ramadhanty
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.2424.2021

Abstract

This is the study conducted to determine the factors influence the Islamic Social Reporting (ISR) level disclosure at the bank of Islamic Commercial in Indonesia in period of 2016-2020 where the variables are company size (SIZE), profitability (ROA), and company age (AGE). The quantitative method used in this study is a causal research strategy (cause and effect) with panel data regression based on the help of Eviews' 10. All Islamic Commercial Banks who registered in Financial Services Authority (OJK) in 2016 – 2020 is population of this study. The researcher used the method of purposive sampling to choose the sample. The secondary data of this research gained from the reports of financial banking which is downloaded from its website. The researcher analyzed data by using multiple regression test and hypothesis testing. The results of this study indicate that there is a significant positive effect between company size, age and profitability on the level of disclosure in Islamic Social Reporting.
Penerapan Prinsip Akuntabilitas Dan Transparansi Dalam Mengelola Keuangan Desa Rimi Gusliana Mais; Lini Palindri
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.57-66

Abstract

This study aims how to know implementation principles of accountability and transparency in managing village finance in Government of Suka Damai Village, Plakat Tinggi District, Musi Banyuasin Regency. The research method use qualitative research method with a phenomenology type. The result of this study are that the Government of Suka Damai Village has implementation principles of accountability and transparency by involving villagers in deliberations to plan and discuss issues regarding village finance, implementation of village development, making and publishing financial reports,and overseeing the process of village financial management.