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All Journal CERMIN SOSEKHUM PERMANA MEDIA BINA ILMIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics, Business and Accounting Research (IJEBAR) BERNAS: Jurnal Pengabdian Kepada Masyarakat Multiplier: Jurnal Magister Manajemen International Journal of Social Science PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Journal of Social Work and Empowerment
Abdulloh Mubarok
Universitas Pancasakti Tegal, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

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Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession ´s most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings
Persepsi Mahasiswa Fakultas Ekonomi Universitas Pancasakti Tegal Terhadap Etika Bisnis Jalil, Mahben; Mubarok, Abdulloh
CERMIN No 46 (2010): Maret
Publisher : CERMIN

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana persepsi mahasiswa Fakultas Ekonomi Universitas Pancasakti Tegal terhadap etika bisnis dan apakah ada perbedaan persepsi yang signifikan tentang etika bisnis antara mahasiswa tersebut yang belum bekerja dan yang sudah pernah bekerja. Data dikumpulkan melalui kuesioner dari 99 responden penelitian yang terdiri dari 58 responden mahasiswa yang belum bekerja (kelompok 1) dan 41 mahasiswa yang sudah pernah bekerja (kelompok 2). Pemilihan responden(sampel) dilakukan secara convennience. Uji validitas dilakukan dengan melakukan korelasi bivariate antara masing-masing skor indikator, sedangkan uji reliabilitas dilakukan dengan uji statistik cronbach alpha. Untuk mengetahui seberapa baik persepsi tentang etika bisnis, data dianalisis dengan memproporsikan total skor perhitungan dari masing-masing kelompok responden dengan total skor idealnya. Kemudian diinterpretasikan dengan kriteria interpretasi skor. Untuk mengetahui apakah terdapat perbedaan yang signifikan antara kedua kelompok tersebut dilakukan dengann uji statistik beda-test, SPSS for Windows. Hasil penelitian menunjukkan bahwa secara umum mahasiswa Fakultas Ekonomi Universitas Pancasakti tegal yang belum bekerja ataupun yang sudah (perna) bekerja mempunyai persepsi yang baik terhadap etika bisnis. Kalau dibandingkan antara kedua kelompok tersebut persepsi mahasiswa yang belum bekerja lebih baik (76,98 %) dari pada mahasiswa yang sudah (pernah) bekerja (74,96 %). Apabila dibandingkan antara kedua kelompok tersebut memang ada perbedaan persepsi tentang etika bisnis antara mahasiswa yang belum bekerja (103,90) dan mahasiswa yang sudah bekerja (101,20). Namun demikian perbedaannya tidak signifikan. Hal ini dapat dilihat dari sampel variance assumed sebesar 1,263 dengan probabilitas signifikansi 0,210 (>0,05). Kata Kunci : persepsi, etika bisnis
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Mubarok, Abdulloh
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

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Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ).The research show that commonly the accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not siginificant difference to perception between each the accountant profession components (lecturers, management accountants, students). Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
PENGHIMPUNAN DANA ZAKAT NASIONAL (Potensi, Realisasi dan Peran Penting Organisasi Pengelola Zakat) Mubarok, Abdulloh; Fanani, Baihaqi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Kinerja penghimpunan dana zakat nasional mengalami peningkatan dari tahun ke tahun. Dari tahun 2008 sampai tahun 2012, misalnya, jumlah dana zakat yang mampu dihimpun naik signifikan dari 930 milyar menjadi 2,2 triliun atau mengalami kenaikan lebih dari 100%. Meningkatnya penghimpunan dana zakat tidak lepas dari peran organisasi pengelola zakat (OPZ). Ada dua jenis OPZ, yaitu Badan amil zakat (BAZ)yang dibentuk oleh pemerintah dan lembaga amil zakat (LAZ) yang sepenuhnya dibentuk oleh masyarakat. Sebagaimana dana zakat, LAZ juga tumbuh pesat. Perkembangan ini terutama terjadi setelah kehadiran UU No. 38/1999 tentang Pengelolaan Zakat. Sampai tahun 2011, PEBS-FEUI mencatat terdapat 481 OPZ di Indonesia. Sedangkan sampai tahun 2012 sudah ada 19 OPZ nasional yang memiliki ijin resmi dari pemerintah. Namun demikian kalau dikaitkan dengan potensinya, realisasi kinerja perhimpunan dana zakat sebagaimana disebutkan di atas sangat jauh dari potensinya. Riset yang dilakukan pada awal 2011 oleh BAZNAS dan Fakultas Ekonomi dan Manajemen IPB memperkirakan potensi zakat secara nasional dari sektor rumah tangga, industri, dan tabungan berturut mencapai angka Rp82,7 triliun, Rp114,89 triliun, dan Rp17 triliun. Ada beberapa faktor yang diduga mempengaruhi rendahnya realisasi penghimpunan dana zakat nasional. Faktor-faktor tersebut antara masyarakat belum sepenuhnya percaya terhadap lembaga amil zakat, kemudian masih banyak di antara kaum muslimin yang belum mengerti cara menghitung zakat, dan kepada siapa zakatnya dipercayakan untuk disalurkan. Berikutnya adalah lemahnya kerangka aturan dan institusional zakat. Terakhir masih rendahnya efisiensi dan efektivitas pendayagunaan dana zakat.Kata Kunci: Zakat, Organisasi Pengelola Zakat (OPZ), Badan Amil Zakat (BAZ), Lembaga Amil Zakat (LAZ)
ANALISIS KINERJA PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH PASCA BERLAKUNYA UNDANG-UNDANG “PENGHAPUSAN PAJAK BERGANDA” Utami, Yuni; Mubarok, Abdulloh
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

This study aims to obtain empirical findings regarding: 1. performance growth of Murabaha financing in Islamic banking after the enactment of UU No. 42 tahun 2009. 2. Whether there is a significant difference between the performance of Murabaha financing on Islamic banking before and after the enactment of UU No. 42 tahun 2009. 3. Effectiveness of the implementation of UU No. 42 tahun 2009, especially related to financial performance improvement of Islamic banking. The type of the data is secondary data that is of value (rupiah) Murabaha financing in Islamic banking in each month during the period April 2007 to March 2010 and the period April 2010 to March 2013. 1 April 2010 is the dividing line between the two variables because that date is the date of the enactment of UU No. 42 tahun 2009 on the Third Amendment UU No. 8 tahun 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. To test the hypothesis, the research use the statistical test Paired sample t-test. This is because the sample will be compared to the mean is paired samples (paired). The results of this study concluded that there are significant differences between the performance of murabaha financing in Islamic banking before and after the enactment of UU No. 42 tahun 2009. It also shows that the implementation of UU No. 42 tahun 2009 effective enough to improve the performance of Islamic banking, particularly with respect to the performance of murabaha financing.Keywords: Murabaha Financing, UU No. 42 tahun 2009, Islamic Banking, Double Taxation
PENGARUH FAKTOR TINGKAT PENDIDIKAN, PENGALAMAN MEMIMPIN DAN SKALA USAHA TERHADAP PENERAPAN SISTEM INFORMASI AKUNTANSI (Penelitian pada Lembaga Keuangan Mikro Syariah "BMT" di Daerah Tegal) Mubarok, Abdulloh
SOSEKHUM Vol 7, No 10 (2011)
Publisher : SOSEKHUM

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah faktor latar belakang pendidikan pengelola, pengalaman memimpin usaha dan skala usaha berpengaruh positif terhadap penerapan sistem informasi akuntansi.Untuk mencapai tujuan tersebut dikumpulkan data dengan cara survei (kuesioner) terhadap  15 responden (BMT) yang ada di Tegal (convenience sampling). Uji validitas dilakukan dengan melakukan korelasi bivariate antara masing-masing skor indikator, sedangkan uji reliabilitas dilakukan dengan uji statistik cronbach alpha. Hasil dari kedua uji tersebut menyimpulkan bahwa data reliabel dan valid. Dari uji normalitas data dan asumsi klasik, berkaitan dengan pengujian hipotesis (regresi berganda), disimpulkan bahwa data mengikuti asumsi normalitas dan asumsi klasik, yaitu tidak terjadi multikolinieritas, autokorelasi dan hiteroskedastisitas. Hasil penelitian ini menyimpulkan bahwa baik secara simultan ataupun individual variabel latar belakang pendidikan, pengalaman memimpin usaha dan skala usaha tidak berpengaruh positif terhadap penerapan SIA. Hal ini tampak dari nilai signifikansi  uji F (0,214) dan Uji t (0,273, 0,338, 0,168 dan 0,258) yang lebih tinggi dari 5%. Kata Kunci: latar belakang pendidikan, pengalaman memimpin usaha, skala usaha,dan Sistem Informasi Akuntansi (SIA)
PENGARUH PUBLIKASI INFORMASI LAPORAN KEUANGAN TERHADAP HARGA SAHAM (Studi pada Perusahaan Manufaktur Yang listed di Bursa Efek Indonesia) Mubarok, Abdulloh
PERMANA Vol 1, No 1 (2009): Agustus
Publisher : PERMANA

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah investor mempertimbangkan  informasi laporan keuangan  dalam pengambilan keputusan terkait dengan saham. Untuk mencapai tujuan tersebut, penulis kemudian merumuskan dan menginvestigasi data untuk menguji hipotesis  yang dirumuskan dalam bentuk pengaruh publikasi informasi laporan keuangan terhadap harga saham. Dalam penelitian ini Informasi laporan keuangan tersebut dijelaskan lagi dalam bentuk rasio berupa Earning per Share (EPS) and Book Value per Share (BV). Penelitian ini menggunakan sample perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode  2004-2006 dan diambil dengan metode purposive sampling. Untuk pengujian hipotesis, penelitan ini menggunakan analisis regresi (F-test and t-test). Hasil pengujian hipotesis menemukan: (1) dari dua variabel independen  (EPS and BV), hanya informasi EPS yang  secara positif dan signifikan mempengaruhi harga saham (0.000<0.05), sedangkan informasi BV, tidak secara signifikan mempengaruhi harga saham (0.222>0.05). (2) informasi EPS dan informasi BV secara positif dan signifikan bersama-sama (simultaneous) mempengaruhi harga saham (0.000<0.05). Hasil penelitian ini menyimpulkan bahwa secara umum investor mempertimbangkan informasi laporan keuangan dalam pengambilan keputusan terkait dengan saham, meskipun yang lebih diutamakan adalah informasi laporan laba rugi (EPS). Kata kunci:  Earning per Share (EPS), Book Value per Share (BV),  Harga Saham
Keuangan Keperilakuan (Behavioral Finance): Sebuah Overview Mubarok, Abdulloh; Raharjo, Teguh Budi
PERMANA Vol 6, No 2 (2015): Agustus
Publisher : PERMANA

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Abstract

This Peper aims to overview the study of behavioral finance that comprises the concept, the difference with the standard financial and underlying theoretical framework of behavioral finance. The discussion of paper is done with the study of literature by using literature from various sources such as journals, texbook and other reference sources.The results of this peper explained that there are fundamental differences between behavioral finance and financial standards.Financial standards built on the assumption that investors are rational and markets are efficient, while behavioral finance assumes that investors are normal human beings and the market is not efficient. Behavioral finance study based on the theory of limited to arbitrage and two psychological theories, namely the theory of heuristics and prospect theory. Theory of heuristics tries to explain the various bias beliefs that affect how investors think and make decisions like anchoring, representativenes, availability bias and overconfidence. While The prospect theory tries to explain various aspects of behavioral investors in the face of financial risks such as loss aversion, mental accounting, myopic loss aversion, self-control, regret aversion. Keywords: behavioral finance, financial standards, limited to arbitrage, cognitive psychology, heuristic theory, prospect theory
Keuangan Keperilakuan (Behavioral Finance): Sebuah Overview Mubarok, Abdulloh
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

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Abstract

This Peper aims to overview the study of behavioral finance that comprises the concept, the difference with the standard financial and underlying theoretical framework of behavioral finance. The discussion of paper is done with the study of literature by using literature from various sources such as journals, texbook and other reference sources.The results of this peper explained that there are fundamental differences between behavioral finance and financial standards. Financial standards built on the assumption that investors are rational and markets are efficient, while behavioral finance assumes that investors are normal human beings and the market is not efficient. Behavioral finance study based on the theory of limited to arbitrage and two psychological theories, namely the theory of heuristics and prospect theory. Theory of heuristics tries to explain the various bias beliefs that affect how investors think and make decisions like anchoring, representativenes, availability bias and overconfidence. While The prospect theory tries to explain various aspects of behavioral investors in the face of financial risks such as loss aversion, mental accounting, myopic loss aversion, self-control, regret aversion.Keywords: behavioral finance, financial standards, limited to arbitrage, cognitive psychology, heuristic theory, prospect theory
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN TINGKAT KINERJA, RASIO PERPUTARAN ASET, KEAHLIAN KEUANGAN KOMITE AUDIT, DAN PROFITABILITAS TERHADAP FRAUDULENT FINANCIAL STATEMENT Mindita Pratiya, Mutiara Ayu; Susetyo, Budi; Mubarok, Abdulloh
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.Keywords: fraudulent financial statement, fraud score model (F-Score), financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, profitability
Co-Authors Adilah Permananingrum Adisari, Inayah agnes dwita susilawati agnes_dwita Akhmad Aziz Afandi Aminul Fajri Aza Fitriyah Azizah Nuraeni Budiningsih Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Budi Susetyo Budi Susetyo Budi Susetyo Budiningsih, Azizah Nuraeni Dedi Bangun Setiono Dewi Indriasih Dewi Indriasih Dien Noviany R Dien Noviany Rahmatika Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Ibnu Muttaqin Ibnu Muttaqin Inayah Adi Sari Ira Maya Hapsari Mahben Jalil Mei Rani Amalia Meida Nurul Azizah Mindita Pratiya, Mutiara Ayu Mr. Sumarno Mushawir Mushawir Nabila Nurrachmatika Azita Niken Wahyu Raihan Raihan Ricky Yulianto Prabowo Rikhan Agustinah Setiani, Risma Meilana Setyowati Subroto Sumarno Tabrani Tabrani Teguh Budi R Teguh Budi Raharjo Tresna Tiningsih Yuni Utami Zaenal Wafa S