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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra
Pratama, Bima Cinintya
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan Didi Setyono; Eko Hariyanto; Sri Wahyuni; Bima Cinintya Pratama
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1325

Abstract

This research aims to examine the fraud hexagon theory in the detection of fraudulent financial reporting that occurs in a company. According to the hexagon fraud theory, fraud occurs due to 6 factors, namely pressure/stimulus, opportunity, capability, ego/arrogance, rationalization, and collusion. These 6 factors are proxied with 10 proxies, namely: financial stability, financial targets, external pressure, change in director, change in auditor, ineffective monitoring, industry nature, number of CEO photos, political connections, and collusion. The population in this research are companies listed in the LQ 45 index period I February-July 2017-2021. The sample in this study is 88 samples. The data analysis approach used is statistic descriptive, classic assumption test, and multiple regression analysis using SPSS 25. The results of this study reveal that the nature of industry and external pressures have a negative effect on the detection of financial statement fraud, and change in auditor positively effect on the detection of financial statements fraud. While the variables of financial stability, financial targets, political connections, change in directors, number of CEO photos, ineffective monitoring, and collusion have no effect in detecting financial statements fraud. This result can be used for companies management as their references about what makes fraudulent financial statements occurs, so they can make preventive action for their companies
Growth, Competition, and Efficiency towards Net-Profit-and-Loss Sharing Margin: Study of Indonesian Islamic Microfinance Institutions Bima Cinintya Pratama; Maulida Nurul Innayah
Journal of Islamic Economics Lariba Vol. 5 No. 1 (2019)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss1.art4

Abstract

For past years, many critics has been faced on Microfinance institutions (MFIs) facing because of their tendency of taking high margin. Therefore, it is important to understand the factors that affect margin in microfinance industry. This study examines the effect of MFIs growth, competition, and efficiency on the margin. The data collected from Otoritas Jasa Keuangan (OJK) database from 2011-2016 and conducted on Indonesian Islamic MFIs. The final sample used in this study consists of a total of 2160 observations. This study uses panel data regression model analysis to analyze the obtained data. The results obtained from this study showed that Net-profit-and-loss sharing margins (NPLS) are able to be explained by MFIs growth and efficiency but not with HHI, which is the proxy of the degree of competition.
Does Institutional Ownership Moderate the Relationship Between the Board of Directors and Risk Disclosure? Dhea Vania Dominique Pijoh; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.23071

Abstract

The purpose of this study is to dissect the ways in which institutional ownership, the number of years a board has been in operation, and the representation of women on the board each influence the strength of the association between risk disclosure and other parameters. Purposive sampling was utilized to collect data from commercial banks registered with OJK between 2017 and 2021. From 41 different locations, 205 samples were taken. To test their hypothesis, the researchers used a panel data regression model. Several different types of descriptive and inferential statistics tests were utilized in this investigation, including but not limited to likelihood, Breusch-Pagan, and Hausman tests, as well as tests for heteroscedasticity and autocorrelation. We utilize the fixed effect model to analyze the correlation between the variables in Regression Models 1 and 2 based on the results of the aforementioned three preliminary tests for the panel data regression model. According to the data, the presence of female board members has no influence on risk disclosure, but the length of time a board has been in existence and institutional ownership both positively increase risk disclosure. Risk disclosure is linked to board tenure and gender parity, although it is unclear how much of an effect institutional ownership characteristics have on this correlation. The study's goal is to clarify the role that shareholders play on corporate boards. To better use shareholder responsibilities, especially institutional ownership, by companies.
The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era Risa Triwardani; Hadi Pramono; Ani Kusbandiyah; Bima Cinintya Pratama
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.22

Abstract

This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.
Strategi Penguatan Perekonomian Masyarakat Melalui Pelatihan Pembuatan Tepung Ganyong Merah (TEGAME) berbasis Kearifan Lokal Bima Cinintya Pratama; Fatmah Bagis; Hardiyanto Wibowo; Maulida Nurul Innayah; Alfalisyado
Jurnal Agribisnis Vol. 22 No. 1 (2020): Jurnal Agribisnis
Publisher : UNIVERSITAS LANCANG KUNING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.888 KB) | DOI: 10.31849/agr.v22i1.3535

Abstract

Ganyong (Canna Edulis) merupakan sumber pangan potensial yang memiliki kandungan karbohidrat dan gizi yang tinggi. Namun, pada umumnya pemanfaatan umbi ganyong hanya sebatas direbus untuk dijadikan camilan, selain itu budidaya ganyong oleh petani masih sangat terbatas. Nilai lebih umbi ganyong, terutama umbi ganyong merah adalah dapat dibuat tepung dalam berbagai bentuk produk patiseri. Tepung ganyong merah atau TEGAME berpotensi menjadi substitusi dari tepung terigu. Luaran yang diharapkan dari program ini yaitu dapat meningkatakan pengetahuan dan ketrampilan masyarakat di desa Windujaya, Kecamatan Kedungbanteng, Kabupaten Banyumas dalam mengolah dan memanfaatkan umbi ganyong merah serta dapat menciptakan produk baru berbahan dasar tepung ganyong merah menjadi makanan yang dapat dijual maupun dikonsumsi warga setempat. Kata Kunci: Canna Edulis, Ganyong Merah, Tepung.
PENGARUH REPUTASI AUDITOR DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN RESIKO PERUSAHAAN (Studi Empiris pada Perusahaan Industri yang Terdaftar pada Bursa Efek Indonesia Tahun 2016 - 2021) Ernia Wati; Debby Katleya Zahra Salsabilla; Ardita Nafia Nur Apriliyanti; Cici Wardiati; Bima Cinintya Pratama
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.62 KB) | DOI: 10.33059/jmas.v3i4.5605

Abstract

Abstract This study aims to determine the effect of the reputation of the Auditor and the Board of Directors on the Company's Risk Disclosure. The annual report data of industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period is used as a sample in this study. In this study, purposive sampling technique was used in sampling so that a sample of 18 companies was obtained with a total of 90 data that met the criteria. In this study also used multiple regression assisted using SPSS in performing data analysis techniques. The results of this study indicate that the reputation of the Auditor and the Board of Directors has a positive effect on the Company's Risk Disclosure. Keywords : Auditor Reputation, Board of Directors, Corporate Risk Disclosure
TAX AVOIDANCE IN INDONESIAN COMMERCIAL BANKS: POLITICAL CONNECTIONS AND BOARD OF COMMISSIONERS Faza Lutfi Rahayu; Bima Cinintya Pratama; Azmi Fitriati; Selamet Eko Budi Santoso
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1156

Abstract

The purpose of this research is to test tax avoidance taking into account the influence of political connections, as well as tenure of the board of commissioners and compensation of the board of commissioners as moderating variables. The population used in this study are commercial banks registered with the Financial Services Authority (OJK) with a sample of 205 out of a total of 41 banking sector companies in 2017-2021. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests ( Breusch-Pagan, likelihood tests, Hausman tests ), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a random effect model to test the relationship between variables in model 1 and model 2 to test the hypothesis. The results of this study indicate that political connections have a negative effect on tax avoidance, meaning that the board of commissioners who have political connections does not change the characteristics of their special relationship with the government to always pay taxes according to the proper tax rate. The board of commissioners tenure variable has a positive effect on tax avoidance, this shows that the length of the term of office of members of the board of commissioners triggers more aggressive characteristics to take tax avoidance actions without looking at the risk-taker for the company as well as the reputation of the term of office as the board of commissioners. The Compensation variable of the board of commissioners has a positive effect on tax avoidance, this shows that giving compensation to members of the board of commissioners will reduce the level of profit after tax due to burdens or costs borne by the company. So what happens is the lower the taxable profit, the lower the effective tax charged. Meanwhile, this study can prove the role of the board of commissioner's tenure variable in strengthening the relationship between political connections and tax avoidance. Also, proving the role of the board of commissioner's compensation variable does not affect the relationship between political connections and tax avoidance.
PENGARUH KOMITE AUDIT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA MAQASHID SYARIAH Nadila Hoerunisa; Felicity Zahro Tunisa Karbaila; Bima Cinintya Pratama; Salsa Rizky Dwi Annisa; Aji Fajar Ismail
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.886

Abstract

Tujuan penelitian ini yaitu untuk menguji adanya pengaruh intellectual capital dan komite audit terhadap kinerja maqashid Syariah pada perbankan Syariah. Sampel pada penilitan ini berjumlah 28 yang berasal dari 2 laporan tahunan dari 15 perbankan Syariah yang ada di Indonesia untuk periode 2019-2020. Penelitian ini menggunakan meotde purposive sampling, diuji menggunakan analisis regresi linear berganda dan hasilnya menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja maqashid Syariah, Hal ini karena operasional rutin dari operasional perbankan yang diatur dan prosedur bisnis perusahaan hanyalah formalitas dan bukan karena didasarkan pada prinsip kesengajaan. Jika dilihat dari teori dasar sumber daya, dapat diketahui bahwa perbankan syariah masih menggunakan teori konvensional untuk mengelola sumber dayanya. Dan  dikarenakan mayoritas perbankan syariah di Indonesia berasal dari perbankan konvensional, hal ini yang menjadi alasan perbankan syariah masih menganut prinsip konvensional. Sedangkan komite audit berpengaruh positif terhadap kinerja maqashid Syariah. Komite Audit memantau memberikan informasi yang dapat dipercaya kepada stakeholder dan pengendalian internal perusahaan, sehingga diharapkan tingkat transparansi dan keandalan laporan keuangan akan lebih baik, dan menciptakan keadilan sehingga kinerja bank syariah Maqashid dapat ditingkatkan.Kata Kunci : Intellectual Capital, Komite Audit, Kinerja Maqashid  Syariah
Improving MSMEs' Networking through Digital Marketing: The Role of Copywriting Bima Cinintya Pratama; Maulida Nurul Innayah; Miftahul Furqon
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.4588

Abstract

In today's digital era, digital marketing is one of the keys to business success. One of the applications of digital marketing is copywriting techniques. This community service activity aims to increase knowledge, understanding, and implementation of information technology for digital marketing activities for MSMEs in Banyumas Regency. From preliminary interviews with MSME managing partners, several main problems were identified in marketing their business, including understanding digital marketing, techniques to increase online sales and product reputation. According to the needs of these participants, this activity explains digital marketing. In addition, this community service activity also emphasizes the importance of using English in digital marketing. The stages of implementing Community Service are providing knowledge about digital marketing, understanding copywriting, and practicing making English copywriting. This activity uses lecture methods, tutorials, discussions, and practices through Aisyiyah Entrepreneurial School activities. The activity results are evaluated through questions and answers with participants. The results of this activity are expected to show that MSME participants have started to apply English copywriting techniques to run their businesses.
The Role of Intellectual Capital to Fill the Missing Link in The Relationship Between Social Responsibility and Islamic Banking Performance in Indonesia Bima Cinintya Pratama; Makhrus Makhrus; Maulida Nurul Innayah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.114-126

Abstract

The purpose of this research is to analyse how Islamic banks in Indonesia performance using antecedents of their level of social responsibility and intellectual capital. In addition, the mediating role of IC in the connection between CSR and firm performance is examined. This study predicts that CSR strategies have the potential to enhance corporate IC, giving rise to a new type of IC called "Sustainable IC," which is closely related to environmental and social knowledge that businesses must have in order to thrive in the modern business world. This study result’s confirmed the mediating role of IC in the connection between CSR and performance. This study's findings have important practical implications for banks, which may use them to justify spending more on CSR implementation techniques that boost CSR indicators linked to more extensive use of IC resources and, hence, improved business outcomes. The findings also support the positive impact of IC and social responsibility on the performance of Islamic banks in Indonesia, demonstrating the existence of a causal link between the two
Co-Authors Adhitia Nur Fatah Aditya Prasetyanto Ailsa Nadiyah Shabrina Aji Fajar Ismail Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Amrizah Kamaluddin Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Annisa Ilma Hartikasari Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Azmi Fitriani Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Chichi Dwi Rismawati Cici Wardiati Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Haryanto Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Fatmah Bagis Faza Lutfi Rahayu Felia Oktafiani Felicity Zahro Tunisa Karbaila Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hepy Dwi Aranita Herman Felani Herman Felani, Herman Ian Himawan Susanto Ilma Hartikasari, Annisa Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Iwan Fakhruddin Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Miftahul Furqon Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Hoerunisa Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Purnadi Purnadi Qashash Medya Supriyanto Rafli Hafiz Ramadhan Retnaningrum, Maharani Rifka Utami Arofah Rina Mudjiyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Salsa Rizky Dwi Annisa Sasongko, Karin Maharani Selamet Eko Budi Santoso Shafa Fadia Zainavy Shukriah Saad Siti Fatimah Siti Nur Azizah Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wulan Ratna Sari Yugi Maheswari ES Yunita Restufani Zulfikar Ali Ahmad