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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Journal of Auditing, Finance, and Forensic Accounting Falah : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam RELEVANCE : Journal of Management and Business Journal of Finance and Islamic Banking AKTSAR: Jurnal Akuntansi Syariah INVENTORY: JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat International Journal of Community Service J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Relevance: Journal of Management and Business Journal of Accounting and Finance Management (JAFM) Proceeding of International Conference Health, Science And Technology (ICOHETECH) Journal of Accounting Inquiry Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah)

Samsul Rosadi

Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, Indonesia

Author-ID : 619870

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Corporate Governance dan Kinerja Keuangan pada BUMN yang terdaftar di BEI Al Amin, Nur Hidayah; Rosadi, Samsul
RELEVANCE : Journal of Management and Business Vol 1, No 2 (2018): Relevance: Journal of Business and Management
Publisher : Prodi Manajemen Bisnis Syariah FEBI IAIN Surakarta

his study aims to examine the effect of Corporate Governance on financial performance by state-owned companies listed on the Indonesia Stock Exchange in 2014-2017. The aspects of Corporate Governance in this study are represented by the size of the board of commissioners, the proportion of independent commissioners, board of commissioners meetings, the size of the board of directors, and board of directors meetings. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the size of the board of commissioners has a negative effect on financial performance. The number of board meetings is reported to have a positive effect on financial performance. While the board of commissioners meeting, the size of the board of commissioners has no effect on financial performance. Keywords: board of commissioners size, board of commissioners meeting, board size, board meeting, financial performance

Islamic Corporate Governance and Islamic Banking Financial Performance Kusuma, Melia; Rosadi, Samsul
Journal of Finance and Islamic Banking Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri Surakarta

This study aims to examine the effect of Islamic Corporate Governance on the financial performance of Islamic banks in 2012-2016. The Islamic Corporate Governance area is proxied by the board of commissioners size, Audit Committee Size, Sharia Supervisory Board Size, and frequency of Sharia Supervisory Board meetings. The object of research is Islamic banks in 2012-2016. Sampling technique is judgment sampling, members of the population that meet the criteria are used as samples. The entire sample was taken from 10 Islamic banks. Hypothesis testing techniques use multiple regression analysis. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the frequency of sharia supervisory board meetings and the size of the audit committee positively influences the financial performance of Islamic banks. While the size of the area and the age of the area does not affect the Financial Performance.

ANALISIS BENTUK-BENTUK LAPORAN KEUANGAN DAN EFEKTIVITAS LAPORAN KEUANGAN PADA UMKM (Studi Kasus pada UMKM kelompok Perajin Kuningan di Kecamatan Juwana Tahun 2011) Rosadi, Samsul -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.612 KB)

ABSTRACT The purpose of this study were (1) To know the presentation forms of financial report on SMEs in the sub-group of Juwanaâ€™s craftsmen brass, (2) To know the effectiveness of the financial reports presentation on SME brass craftsmen groups in Juwanaâ€™s District. Technique of data analysis used is an interactive model of data analysis techniques. According to the result of study can be concluded that, (1) SME group of brass craftsmen in Juwana already presenting financial reports, but of the 10 SMEs only 4 SMEs that presents financial reports in accordance with GAAP while the other SMEs only make a business report which are not in accordance with GAAP. (2) The effectiveness of the financial reports are measured by the two parties, the intern and the extern have two working systems in the operations is as follows: (a) the internal parties are the owners of SMEs, nine owners of SMEs stated that the presentation of financial reports they made have been effective only 1 of SMEs stating that financial reports made less effective because the expenditure book larger than the book income, this was due to delay payment of accounts receivable, (b) an external party is extern party of SMEs such as banks and government, the outsider asses that external financial reporting is effective if made in accordance with GAAP. Keywords: forms of financial report, effectiveness of the financial reports, SMEs.

Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Ahzar, Fahri Ali; Rosadi, Samsul; Wati, Asiah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords:Â Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia

ANALISIS BENTUK-BENTUK LAPORAN KEUANGAN DAN EFEKTIVITAS LAPORAN KEUANGAN PADA UMKM (Studi Kasus pada UMKM kelompok Perajin Kuningan di Kecamatan Juwana Tahun 2011) Samsul - Rosadi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

ABSTRACT The purpose of this study were (1) To know the presentation forms of financial report on SMEs in the sub-group of Juwana’s craftsmen brass, (2) To know the effectiveness of the financial reports presentation on SME brass craftsmen groups in Juwana’s District. Technique of data analysis used is an interactive model of data analysis techniques. According to the result of study can be concluded that, (1) SME group of brass craftsmen in Juwana already presenting financial reports, but of the 10 SMEs only 4 SMEs that presents financial reports in accordance with GAAP while the other SMEs only make a business report which are not in accordance with GAAP. (2) The effectiveness of the financial reports are measured by the two parties, the intern and the extern have two working systems in the operations is as follows: (a) the internal parties are the owners of SMEs, nine owners of SMEs stated that the presentation of financial reports they made have been effective only 1 of SMEs stating that financial reports made less effective because the expenditure book larger than the book income, this was due to delay payment of accounts receivable, (b) an external party is extern party of SMEs such as banks and government, the outsider asses that external financial reporting is effective if made in accordance with GAAP. Keywords: forms of financial report, effectiveness of the financial reports, SMEs.

Pengaruh Karakteristik Pemerintah Daerah dan Waktu Penyampaian Laporan Keuangan terhadap Opini Audit BPK Samsul Rosadi; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

Tujuan Penelitian ini untuk membuktikan pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini BPK. Karakteristik pemerintah daerah yang digunakan yaitu ukuran daerah, belanja daerah, PAD, umur daerah. Penelitian menggunakan data LKPD pemerintah daerah se-Jawa tahun 2013. Jumlah sampel yang digunakan yaitu sebesar 111 LKPD pemerintah daerah di Jawa. Analisis data yang digunakan untuk menjawab tujuan penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa PAD berpengaruh positif terhadap opini audit BPK, sedangkan belanja pemerintah daerah dan waktu penyampaian laporan keuangan berpengaruh negatif. Ukuran daerah dan umur daerah tidak berpengaruh, terhadap opini audit BPK.

PENGARUH KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN, KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KEPATUHAN PERATURAN PERUNDANG-UNDANGAN, STATUS DAERAH DAN UKURAN DAERAH TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH DI PULAU JAWA TAHUN 2013 Samsul Rosadi; Yudi Siyamto; Helti Nur Aisyiah
Jurnal Ilmiah Ekonomi Islam Vol 3, No 02 (2017): JIEI, Vol. 03, No. 02, 2017
Publisher : ITB AAS INDONESIA Surakarta

This study aims to examine the effect of timely delivery of financial statements, weaknesses of internal control systems, compliance with statutory regulations, regional status and size of the region on the opinion of local government financial reports on the island of Java. By using LKPD 110 the city / regency government in Java Island. Sampling technique is purposive sampling, that is how to determine sample by using certain criterion. Hypothesis testing techniques using logistic regression analysis. The results of this study indicate that the variable timeliness of financial reporting, weakness of the internal control system, compliance with legislation has a negative effect on the opinion of local government financial statements. While the variables of regional status and size of the regions have no effect on the opinion of local government financial statements.

Characteristics of the Sharia Supervisory Board, Sharia Company Size, Zakah, and Islamic Social Reporting on Sharia Banks in Indonesia Rahmawan Arifin; Samsul Rosadi; Arif Nugroho; Tri Wahyuningsih
Falah: Jurnal Ekonomi Syariah Vol. 6 No. 2 (2021): AUGUST 2021
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v6i1.17100

This study aims to determine the effect of the characteristics of the Sharia Supervisory Board as proxied by the size of the sharia supervisory board, concurrent positions of the sharia supervisory board, sharia supervisory board meetings, company size, and Zakah on Islamic Social Reporting. Employing quantitative method, this study used panel data of Islamic commercial banks in Indonesia from 2015 to 2019. The data were analyzed using multiple linear regression by employing EViews 9 softwere. The result found that the variable of the size of the sharia supervisory board, concurrent positions of the sharia supervisory board, and the company size have a significant positive effect on Islamic Social Reporting. Meanwhile, sharia supervisory board meetings and Zakah have no effect on Islamic Social Reporting. The results of this study contribute to enriching the discourse of Islamic social reporting of sharia commercial banks in Indonesia, especially in terms of zakah and sharia supervisory characteristics.

PENDAMPINGAN AKUNTANSI SEDERHANA DAN PERPAJAKAN BAGI POKJA (PKM PADA BUMDES DESA PONGGOK KECAMATAN POLANHARJO KLATEN) Antin Okfitasari; Novemy Triyandari Nugroho; Samsul Rosadi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2735

Desa Ponggok, Kecamatan Polanharjo, Kabupaten Klaten merupakan salah satu desa yang berupaya untuk mengembangkan potensinya sehingga ada pemasukan bagi pemerintah desa melalui BUMDES. Potensi Desa Ponggok yang dikembangkan adalah berupa umbul dan budidaya ikan, karena sumber air yang melimpah. Bentuk usaha yang lain yaitu berupa gedung pertemuan, homestay, toko,dan koperasi simpan pinjam. Banyaknya usaha bisnis yang dilakukan oleh BUMDES Desa Ponggok otomatis harus diadakan pelaporan keuangan yang sesuai dengan Standar Akuntansi Keuangan yang berlaku (SAK ETAP) serta pajak yang harus dibayarkan. Pada saat ini pelaporan keuangan dilaksanakan sesuai dengan pemahaman para pengelolanya yang ternyata belum sesuai dengan standar akuntansi seharusnya. Tujuan pendampingan ini adalah mitra agar memahami mengenai akuntansi yaitu berkaitan dengan pelaporan keuangan yang sesuai dengan SAK ETAP dan tata cara pemenuhan kewajiban perpajakannya. Kegiatan PKM dilakukan melalui metode pelatihan dan juga pendampingan yang diikuti oleh para pengelola unit bisnis, pengawas BUMdes, Pokja, UMKM Binaan dan perangkat Desa Ponggok. Peserta sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah ilmu praktis tentang akuntansi sederhana yaitu pembuatan laporan keuangan sesuai dengan SAK ETAP serta cara pemenuhan kewajiban perpajakan.

Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Fahri Ali Ahzar; Samsul Rosadi; Asiah Wati
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia

Co-Authors Adhelia Desi Prawestri Ahzar, Fahri Al Amin, Nur Hidayah Ananda Putra Ardiansah Antin Okfitasari, Antin Arif Nugroho Aryani Intan Endah Rahmawati Asiah Wati Djoko Suhardjanto Doddy Setiawan Fahri Ali Ahzar Fahri Ali Ahzar Fahri Ali Ahzar, Fahri Ali Hastuti, Luthfi’ah Rizki Helti Nur Aisyiah Indah Puji Lestari Indra Hastuti Ivalin Danoe Pradiasti, Wianda Kusuma Wardani, Marita Kusuma, Melia Kusuma, Melia M. Rahmawan Arifin Marita Kusuma Wardani Novemy Triyandari Nugroho Nur Hidayah Al Amin Quddus, Ayatullah Rahmawati, Ariyani Rahmawati, Aryani Santy, Dila Viera Slamet Tri Wahyuningsih Utama, Imron Wati, Asiah Wulan Rachmadani Wulan Suci Rachmadani Yudi Siyamto

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