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All Journal Monex: Journal of Accounting Research Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Mantik Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis, dan Akuntansi AL GHAZALI International Conference Proceedings International Journal of Advanced Technology and Social Sciences (IJATSS) AmaNU: Jurnal Manajemen dan Ekonomi
Hatta Setiabudhi
Universitas Nahdlatul Ulama Al Ghazali Cilacap
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Analisis Faktor-Faktor yang mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perbankan di Indonesia Hatta Setiabudhi; Mutia Pamikatsih
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4184

Abstract

Akuntansi SDM merupakan suatu proses pengindentifikasian dan pengukuran mengenai data dari sumber darya manusia serta memberikan komunikasi atas informasi mengenai data ini ke pihak-pihak yang memiliki kepentingan. Akuntansi Sumber Daya Manusia juga dinilai berdampak terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Profitabilitas, Umur perusahaan , ukuran dewan komisaris serta Gender terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Penelitian ini dilakukan pada perusahaan perbankan go public periode 2020. Analisis regresi jenis berganda merupakan teknik didalam analisis data pada penelitian ini. Penelitian menunjukkan hasil bahwa ukuran perusahaan, Profitabilitas, ukuran dewan komisaris dan Gender tidak memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Umur perusahaan  memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada  perbankan di Indonesia.
ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC ETHICAL IDENTITY PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Hatta Setiabudhi; Bambang Agus Pramuka; Wita Ramadhanti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.677 KB) | DOI: 10.32424/jeba.v22i1.1569

Abstract

ANALISIS PENGARUH PENGUNGKAPAN ISLAMIC CORPORATE GOVERNANCE DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Hatta Setiabudhi
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8258

Abstract

The purpose of this study to provide empirical evidence of the influence disclosure of Islamic Corporate Governance and Islamic Corporate Social Responsibility on financial performance of Islamic Bank in Indonesia. This study used secondary data which analyzed with regression analysis. This study used annual report data from 2013-2017 which published in each Islamic Bank sample in this study. The regression results analysis showed that the disclosure of Islamic Corporate Governance, and Islamic Corporate Social Responsibility have no significant effect on financial performance in Indonesia. Keywords:  Islamic Corporate Governance, Islamic Corporate Social Responsibility, Financial Performance
Factors Influencing the Implementation of SAK EMKM to Msmes in Kesugihan District, Cilacap Regency Suwono; Muhamad Rijal Pamungkas; Hatta Setiabudhi
International Journal of Advanced Technology and Social Sciences Vol. 1 No. 4 (2023): December 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijatss.v1i4.960

Abstract

This research aims to examine the influence of socialization of SAK EMKM, understanding of accounting and educational level  on the implementation of SAK EMKM. The focus of this study is on MSME owners in Kesugihan District, Cilacap Regency. A total of 70 data were collected using  survey method with purposive sampling technique. The tool used to analyze the variable relationships in this study is Partial Least Squares (PLS) with  SmartPLS implementation. Research results show that educational level does not affect the implementation of SAK EMKM. On the other hand, different understandings of financial reporting and the socialization of SAK EMKM affect the implementation of SAK EMKM
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL MEDIASI Hatta Setiabudhi
AmaNU: Jurnal Manajemen dan Ekonomi Vol. 5 No. 1 (2022)
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52802/amn.v5i1.316

Abstract

The purpose of this study was to determine the mediating role of stock prices in the influence of profitability and firm size on firm value. Stock prices use the closing price in the capital market, profitability uses return on assets (ROA), company size uses the natural logarithm of Total Assets, while company value uses price to book value (PBV). The population in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used as many as 12 companies. The sampling technique used purposive sampling method. The testing technique uses Partial Least Squares - Structural Equation Model (PLS-SEM) using SmartPLS v.3.3.7. This study shows that profitability has a positive and significant effect on stock prices, firm size has a negative and significant effect on stock prices, profitability has no direct effect on firm value. Firm size directly has a positive and significant effect on firm value. Stock prices have a positive and significant effect on firm value. As for the indirect effect, stock prices are not able to mediate the effect of profitability on firm value and stock prices are able to mediate firm size on firm value.
Financial performance of conventional and islamic commercial banking during the Covid-19 Pandemic: A comparative analysis Sopi Siti Sopiah; Hatta Setiabudhi; Mutia Pamikatsih
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4703

Abstract

The differences in fundamental operational principles and models between conventional and Islamic commercial banks raise questions about how the financial performance of these two banks will develop during the pandemic. This study aims to compare the financial performance of conventional and Islamic commercial banks. The ratios analyzed in this research include NPL/NPF, ROA, ROE, BOPO, NIM/NOM, and LDR/FDR. The sample consists of commercial banks that implement dual-system banking and have been registered with OJK as domestic private banks. The data used in this study are secondary data from quarterly financial reports covering the period 2020–2022. The approach used in data analysis is descriptive statistics to provide a general overview of the comparison between conventional and Islamic commercial banks. Furthermore, data normality is tested using the Kolmogorov-Smirnov test to ensure data distribution. Since the data is not normally distributed, the hypothesis testing in this study employs nonparametric statistics, specifically the Mann-Whitney U test. The results of the study indicate that, overall, Islamic commercial banks perform better than conventional commercial banks in terms of financial performance. The hypothesis analysis results reveal differences in the NIM/NOM ratios between conventional and Islamic commercial banks. However, there is no significant difference in the NPL/NPF, ROE, BOPO, and LDR/FDR ratios between the two types of banks
Pelatihan Digital Marketing Untuk Meningkatkan Kapasitas Penjualan UMKM Keripik Pohung Syafi'ah Syafi'ah; Suwono Suwono; Hatta Setiabudhi; Retno Sari Puji Astuti; Devi Septiani; Ita Wahyuningsih
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 9 (2023): November
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i9.466

Abstract

Industri berskala rumahan warga Grumbul Muntab Desa Kesugihan Kidul Kecamatan Kesugihan Kabupaten Cilacap yang sudah berdiri beberapa tahun dan dijadikan sumber penghasilan adalah membuat camilan terutama Keripik Pohung (Singkong). Pohung (Singkong) merupakan bahan pangan yang mudah ditemukan di Kabupaten Cilacap, dijadikan salah satu olahan yang disukai oleh masyarakat yaitu Keripik Pohung (Singkong) yang masih menggunakan sistem tradisional dari segi pengolahan dan pemasaran produknya. Pada Kegiatan PKM yang dilakukan tim Pengabdian dosen dan mahasiswa Universitas Nahdlatul Ulama Al Ghazali Cilacap yang akan menjadi fokus kami untuk mengambil tema tersebut yaitu inovasi pada logo dan strategi pemasaran. Upaya yang dilakukan mahasiswa dalam mengatasi masalah tersebut adalah 1) mengubah kemasan keripik pohung yang semula plastik biasa menjadi kemasan standing pouch agar produk tahan lama dan menarik konsumen, 2) membuatkan desain logo untuk produk agar memiliki ciri khas dari produk tersebut, 3) membuatkan media sosial sebagai media promisi. Metode yang digunakan adalah 1) pembuatan desain logo, 2) penyuluhan/sosialisasi, 3) pendampingan.
Analisis Faktor-Faktor yang mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perbankan di Indonesia Hatta Setiabudhi; Mutia Pamikatsih
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4184

Abstract

Akuntansi SDM merupakan suatu proses pengindentifikasian dan pengukuran mengenai data dari sumber darya manusia serta memberikan komunikasi atas informasi mengenai data ini ke pihak-pihak yang memiliki kepentingan. Akuntansi Sumber Daya Manusia juga dinilai berdampak terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Profitabilitas, Umur perusahaan , ukuran dewan komisaris serta Gender terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Penelitian ini dilakukan pada perusahaan perbankan go public periode 2020. Analisis regresi jenis berganda merupakan teknik didalam analisis data pada penelitian ini. Penelitian menunjukkan hasil bahwa ukuran perusahaan, Profitabilitas, ukuran dewan komisaris dan Gender tidak memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Umur perusahaan  memiliki pengaruh terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada  perbankan di Indonesia.
The Effect of Liquidity, Solvency and Profitability Ratio on Financial Distress in Tourism Sector Companies Listed on the Indonesia Stock Exchange In The 2020-2022 Period Hatta Setiabudhi; Nila Khumaidah; Suwono Suwono
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.10652

Abstract

The impact of the Covid-19 pandemic has spread to many industries, including the tourism sector, which is the hardest hit sector in Indonesia. This study was conducted to determine the effect of the financial ratios of liquidity, solvency, and profitability on financial distress in tourism sector companies listed on the Indonesia Stock Exchange. The population in this study was 147 company financial reports. The sample determined through purposive sampling was obtained with a total of 105 samples. This type of research is explanatory research with a quantitative approach. The method used is logistic regression analysis using IBM SPSS 25. The results of the study show that partially the liquidity solvency ratio does not have a negative effect on financial distress, while partially the profitability ratio has a positive effect on financial distress. Simultaneously, the liquidity, solvency, and profitability ratios have an effect on financial distress.
THE INFLUENCE OF FINANCIAL LITERACY AND RELIGIOSITY ON STUDENT CONSUMPTIVE BEHAVIOR MEDIATED BY LIFESTYLE Hatta Setiabudhi
PROCEEDING AL GHAZALI International Conference Vol. 1 (2023): INCLUSIVENESS, DIGITAL TRANSFORMATION, AND RENEWABLE ENERGY FOR A BETTER FUTURE
Publisher : Universitas Nahdlatul Ulama Al Ghazali Cilacap

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

Abstract

This study was conducted to determine the effect of financial literacy and religiosity on the consumptive behavior of a student with lifestyle as an intervening variable. This type of research is quantitative research. The data used in this study are primary data. Respondents were 54 students at the Nahdlatul Ulama Al Ghazali using a questionnaire. The results of this study indicate that the lifestyle variable and religiosity has an effect on consumptive behavior and also the results of this study indicate that religiosity affects the lifestyle of management students.
Co-Authors Bambang Agus Pramuka Devi Septiani Ita Wahyuningsih Muhamad Rijal Pamungkas Mutia Pamikatsih Nila Khumaidah Retno Sari Puji Astuti Sopi Siti Sopiah Suwono Suwono Suwono Suwono Syafi'ah Syafi'ah Wita Ramadhanti