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Lazismu sebagai entitas sosial dan keagamaan haruslah terus berbenah menjadi gerakan filantropi modern yang harus mampu melaporkan kegiatannya baik dalam dimensi habluminnanas dan habluminallah. Lazismu juga harus terus meningkatkan kinerja organisasi dalam rangka menjadi sustainability. Oleh karena itu tujuan penelitian ini adalah untuk merumuskan strategi Lazismu untuk menjadi gerakan filantropi modern, merumusankan pengelolaan ZIS berbasis laporan Shariah Enterprise Theory (SET), dan upaya peningkatan kinerja berbasis Comprehensive Intellectual Capital Management (CICM). Metode penelitian ini dilakukan dengan kualitatif interpretif. Hasil penelitian menyatakan bahwa strategi menjadikan lazismu sebagai gerakan filantropi modern dapat dilakukan dengan pendekatan teknologi informasi, struktur organisasi yang baik, dan manajemen organisasi yang terencana. Untuk pengelolaan dana ZIS berbasis SET dapat dilakukan dengan membuat laporan SET yang terdiri dari empat kontribusi, yakni kontribusi pada Allah SWT, kontribusi pada direct stakeholders, kontribusi pada indirect stakeholders, dan kontribusi alam. Untuk peningkatan kinerja Lazismu berbasis CICM dapat dilakukan dengan optimalisasi tiga komponen IC, yakni human capital, structural capital dan relational capital dengan tahapan knowledge management, innovation management, dan intellectual property management

Tujuan penelitian ini adalah untuk mengkaji lebih dalam bagaimana persepsi akademisi (dosen dan mahasiswa) akuntansi dan praktisi terhadap praktik-praktik kecurangan (fraud) serta peran whistleblowing sebagai upaya pencegahan dan pendeteksian fraud. Jenis penelitian ini adalah menggunakan metode kualitatif dengan menggunakan seting alamiah yang bertujuan menggambarkan keadaan (fenomena) yang terjadi. Teknik analisis data yang digunakan adalah data collection, data reduction, data display dan conclusion drawing/ verifying. Berdasarkan hasil penelitian dan pembahasan disimpulkan bahwa persepsi akademisi (dosen dan mahasiswa) akuntansi dan praktisi adalah hampir seluruhnya telah memiliki pemahaman yang baik terhadap fraud serta perana whisleblowing sebagai upaya pencegahan dan pendeteksian fraud. Hal ini menandakan bahwa alumni lulusan Universitas Muhammadiyah Sidoarjo berpotensi untuk menjadi seorang whisleblower dan untuk PT Pabrik Gula Candi Baru ini menunjukan bahwa perusahaan ini berpotensi untuk dapat semakin meningkatkan good governance pada sektor publik karena dengan pemahaman yang baik mengenai hal tersebut maka potensi keterjadian tindakan fraud akan semakin kecil

This study aims to find out how to build accounting knowledge through a process of thought, experience and reflection with love for students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Sidoarjo. This research is a qualitative research. The objects of this research are Accounting Students and Accounting Study Program Lecturers. Data collection techniques in this study by conducting interviews, observation and documentation. Test the validity of the data using the Source Triangulation Technique. The conclusion of this study is that building accounting knowledge through the process of thinking, experience, and contemplation with love will give real meaning. Through the thought process, students can develop theory or practice of accounting science. From the thought process, students gain experience as knowledge, learning, and decision making. While the process of contemplation as awareness in achieving success. Universal love is not only for fellow living beings, but for all aspects of life and God acts as a fortress of the hearts of students of an accountant profession who work sincerely so that the accounting knowledge obtained is useful and gets blessings in life.

This research aimed to examine the effect of accounting conservatism, firm size, company growth, and capital structure on the earnings response coefficient. This research method uses quantitative research methods, data collection used documentation studies in the form of secondary data sources of financial statements and stock prices in Property, Real Estate, and Building Construction companies listed on the IDX in 2017-2019. The research’s population are the Property, Real Estate, and building construction companies listed on Indonesian Stock Exchange period 2017-2019 as much as 81 companies. Sampling method were selected by using non probability sampling purposive sampling with certain criteria and obtained as much as 34 companies. Anlyze the data used SPSS 26. The result shows that accounting conservatism, firm size, and company growth have no effect on the earnings response coefficient while capital structure has effect and significant on the ernings response coefficient.

The quality of resources greatly affects the development of the country’s economy. One way that is done by the community to increase their quality is by taking education in college. The economics major that many people choose is the accounting major. Due to the large number of accounting graduates, accountants compete with each other by taking accounting certifications. However, there are still many students who do not know the importance of taking accounting certification. The importance of accounting certification for accounting students should make accounting students to take accounting certification. However, there are still many accounting students who underestimate the importance of accounting certification. This study aims to determine whether factors such as understanding, economy, quality, and career can affect the interst of accounting students in taking accounting certification. The object used in this research is the 2018 class of accounting students at the Muhammadiyah University of Sidoarjo. The sample used is 73 respondents using simple random sampling method. The data analysis used is multiple regression analysis using SPSS version 26 application. The result of this study show that only understanding effects the interest of accounting students in taking accounting certification. Meanwhile, economy, quality, and career have no effect on the interest of accounting students in taking accounting certification.

This study aims to determine the difference between stock prices and stock returns before and after the stock split. The capital market provides investment facilities for investors who have excess funds to be able to invest their money in the hope of getting a return. The stock split is carried out on the basis of two theories, namely trading range theory and signaling theory. Research data is daily data for a five-year period (2015-2020). The sampling method used was purposive sampling, 31 companies that met the criteria were selected as samples. The analytical method used in this research is descriptive statistical test and normality test and paired sample t-test. The results of this study indicate that there is a significant difference in stock prices and there is a significant difference in stock returns before and after the stock split.

This study aims to determine the effect of misuse of information technology, learning motivation and level of religiosity on the academic cheating behavior of accounting students as prospective accountants at Islamic-Based and National Private Universities. This study uses quantitative methods with primary data, by distributing questionnaires. The population in this study was students of accounting study program at Muhammadiyah University of Sidoarjo as an Islamic-based university and at Hayam Wuruk Perbanas University Surabaya as a national private-based university. The sampling technique used purposive sampling with multiple linear regression analysis, t test, independent sample t-test as a data analysis technique. The results of this study are the misuse of information technology and the level of religiosity affect the academic cheating behavior of accounting students as prospective accountants, learning motivation has no effect on the academic cheating behavior of accounting students as prospective accountants, there are differences in academic cheating behavior that occurs in Islamic-based and National Private Universities.

The Industrial Revolution 4.0 brings a threat to accounting graduates because many fields of accounting work can be replaced by information technology. For this reason, the accounting department in higher education must be ready with the industrial revolution 4.0 curriculum. This study aims to analyze readiness of managers of accounting study programs and the implementation of the industrial revolution 4.0 curriculum. The research is categorized as interpretive qualitative. Data were collected using in-depth interviews, focus group discussions (FGD), and documentation. The key informants in this research are the manager of the accounting study program and a team of experts from the Indonesian Institute of Accountants. The results of the study stated that the accounting department had prepared various steps to implement the industrial revolution 4.0 curriculum. The readiness of the accounting department manager and the implementation of curriculum 4.0 is carried out in several stages, namely adjusting the graduate profile, redesigning the curriculum, changing learning methods, improving the quality of human resources, improving laboratory infrastructure, and establishing partnerships with stakeholders. This study also recommends courses that are relevant and in accordance with the industrial revolution 4.0. The implication of this research is that the accounting study program has guidelines for implementing the industrial revolution 4.0 curriculum.

This study aims to analyze the effect of the variable budget pressure, auditor independence, and professional care due on the audit quality variable moderated by the auditor's experience variable with the help of the SPSS application program. Data was collected through a questionnaire method with 43 respondents using convenience sampling technique to determine the respondents' responses to each variable. The analysis shows that time budget pressure and auditor independence have no partial effect on audit quality, while "due professional care" has partial effect on audit quality. Time budget pressure, auditor independence, and due professional care simultaneously affect auditor performance. Auditor experience is not a moderating variable, but a moderating predictor. Auditors are expected to improve audit quality by continuing to work independently and be responsible for the agreed/determined time. Future researchers are expected to be able to expand the scope of the research object so that it is expected to add variables that affect audit quality

This research aims to find out the role of investment understanding in moderating the influence of financial literacy, risk perception and investment motivation on student’s interest in investing in capital markets. The selection of samples is done by metode purposive sampling. Sampel used as many as 100 respondents. The spread of questionnaires was conducted with google form distributed to 100 accounting students in semesters 6 and 8 of Muhammadiyah University of Sidoarjo. Data analysis is done with the help of Smart PLS 3.0 application. Data analysis is carried out in two ways, namely the Outer Model for data validity and reliability test. Next is the Inner Model for hypothesis test. The results of the study indicate that investment understanding cannot moderate the influence of investment motivation on student’s investment interests in the capital market.

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.

This study aims to determine the effect of perceptions of the public accounting profession, adversity intelligence, financial rewards, and labor market considerations on the interest of accounting students to have a career as public accountants. This study uses a quantitative approach to analysis techniques. The objects used in this study were accounting students from the 2017 and 2018 batches at the Muhammadiyah University of Sidoarjo. The sample used is 78 respondents using purposive sampling method, by distributing questionnaires through google form. The data analysis used is multiple regression analysis using SPSS version 26 application. The results of this study show that only financial rewards do not affect the interest of accounting students to have a career as public accountants. Meanwhile, the perception of the public accounting profession, adversity intelligence, and labor market considerations affect the interest of accounting students to have a career as public accountants.

This study aims to find out how accounting students understand the importance of information technology knowledge that accountants must master in running a business in the industrial revolution era, to find out how accounting students understand the importance of their ability to master information technology knowledge that must be mastered by an accountant and to find out the understanding of students who have a business about the knowledge of information technology that must be mastered by accountants to deal with the impact of the development of the current industrial revolution. In this study, researchers used qualitative methods. The informants in this. Study were students majoring in accounting for the 2018 and 2019 batches of Muhammadiyah University of Sidoarjo. Data collection techniques used are Interviews, observation and documentation. In this research, the triangulation used is source triangulation and technique triangulation. The results of this study indicate that there is no significant difference in the understanding of accounting students who have current businesses regarding the knowledge of information technology that must be mastered by an accountant in the current era of the industrial revolution. Knowledge of information technology is very important for accounting students who are having businesses. Because accounting is an activity that does not escape the role of technology in matters relating to financial data. An accountant will go hand in hand with information technology.

This research is to find out how the use of E-Gov in planning through the village financial information system (Siskeudes) and the village information system (SID) in the Tanggulangin district, To find out how the use of E-Gov in financial management through the village financial information system (Siskeudes) and the Village information (SID) in the Tanggulangin district and to find out the level of financial transparency by using E-Gov through the village financial information system (Siskeudes) and village information system (SID) in the Tanggulangin district. In this study, researchers used qualitative methods. The informants in this study were the sub-district head, the head of the sub-district administration and the village treasurer. Data collection techniques used are interviews, observation and documentation. In this study, the triangulation used is source triangulation. Source triangulation means comparing by re-checking the degree of trust of an informant obtained through different sources. The village financial system (Siskeudes) and the village information system (SID) are applications of e-gov or e-government in the field of financial planning and management. The village financial management process is the entire activity that includes planning, budgeting, administration, accountability and supervision of village finances. All of these processes were initially carried out manually until the central government required the use of the village financial system (Siskeudes) and the village information system (SID). With these two systems that can be accessed online, village financial planning and management can be carried out better, because the financial management process becomes more timely, accurate and has a high level of transparency. The two systems (Siskeudes and SID) play an important role in financial management. The village financial information system (Siskeudes) is the center or heart of village financial management, while SID is a means for financial transparency to the community.

The purpose of this study was to analyze the effect of the mechanism corporate governance and company characteristics to disclosure intellectual capital in pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The population of this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The sample in this study was 6 pharmaceutical companies which were determined through purposive sampling. This study analyzes the company's annual report using the method content analysis. Data analysis was carried out by classical assumption test, hypothesis testing and multiple regression analysis methods. The results of this study indicate that the size of the board of commissioners, the number of meetings of the board of commissioners, and profitability have an effect partially or simultaneously on disclosure. intellectual capital. Meanwhile, independent commissioners, audit committees, number of audit committee meetings, company size, and leverage has no partial or simultaneous effect on disclosure intellectual capital.

This study aims to determine the effect of moderating variables on Understanding Investment in Financial Literacy, Minimum Investment Capital and Investment Motivation on Student Interest to Invest in the Capital Market. The sample in this study was 100 respondents by distributing 100 questionnaires to Accounting Students, UMSIDA. By using data analysis techniques in the form of Outer Model for testing the validity and reliability of the data and Inner Model for hypothesis testing, using the SmartPLS version 3.0 application. The results in this study prove that Financial Literacy and Minimum Investment Capital cannot be moderated by Investment Understanding on Student Interest to Invest in the Capital Market. This is different from Investment Motivation which can be moderated by Investment Understanding. So that it can strengthen the relationship between Investment Motivation and Student Interest to Invest in the Capital Market.

In the current era of globalization, companies are growing rapidly, besides the current economy is less stable. In this case Corporate Social Responsibility, Good Corporate Governance and Intellectual Capital are very important to be implemented. With the aim of knowing whether Corporate Social Responsibility, Good Corporate Governance, and Intellectual Capital have an effect on Company Value and Financial Performance in Food and Beverages Companies listed on the Indonesia Stock Exchange for the 2015-2019 Period. This research method uses quantitative research. The type of data in this study is secondary data with data collection techniques using the documentation method. The sample used is Food and Beverages companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of this study indicate that Corporate Social Responsibility has no effect on firm value, good corporate governance has no effect on firm value, intellectual capital has no effect on firm value, corporate social responsibility has no effect on financial performance, good corporate governance has no effect on financial performance, and intellectual capital effect on Financial Performance.

The purpose of this study is to determine the portfolio determination of the Single Index Model, the Random Method, and to find out how the differences between the optimal portfolio returns of the two are. The sample in this study uses purposive sampling, namely the selection of samples with certain characteristics, so as to get 29 stocks in the KLCI index. The technique of data analysis and hypothesis testing uses the Wilcoxon Rank Sum-Test, to find out whether there is a difference in the average of two paired samples, the samples are the same sample. To test the hypothesis using the IBM SPSS Statistics 25 program tool. The results of the research from SPSS output show that the Asym Sig. (2-tailed) is 0.021 where the basis for making the decision is if the significance value (Sig < 0.005 means Ha is accepted). It can be concluded that there is a difference in portfolio returns between using the Single Index Model and the Random Method.

This study aims to determine whether stock spills and dividend announcements affect the trading volume of companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 14 companies. This study uses a quantitative approach. By using secondary data where data collection is at the IDX, Faculty of Economics and Business, Muhammadiyah University of Sidoarjo or from the IDX official website. Data collection is done by tracing financial statements, annual reports and audit reports, trading volume reports and previous journals. The results of this study state that partially the Stock split variable has no significant effect on Trading Volume, while the Dividend Announcement variable has a significant effect on Trading Volume.

This study aims to determine how the ratio of expected return and portfolio risk in the formation of an optimal portfolio using the Capital Asset Pricing Model (CAPM) and Single Index methods. This study uses a quantitative approach. The object of this research is the LQ45 stock for the 2017-2019 period. The research sample amounted to 30 companies selected through purposive sampling technique. The results showed that the optimal portfolio formed using the Capital Asset Pricing Model (CAPM) and Single Index methods resulted in 7 candidate stocks consisting of ICBP, BBCA, JSMR, SMGR, BBRI, MNCN, INCO. Where the results of the calculation of the level of the expected return of the portfolio using the Capital Asset Pricing Model (CAPM) method is 0.0241 and the portfolio risk level is 0.010. Meanwhile, the level of portfolio expected return using the single index method is 0.0372 and the portfolio risk level is 0.0136. After the independent t-test was carried out, there was no difference in the expected return of the portfolio between the Capital Asset Pricing Model (CAPM) and Single Index methods, while in portfolio risk testing there were differences between the CAPM and Single Index methods.

This study was conducted to determine the retail trading companies listed on the Indonesia Stock Exchange in 2016-2018 which are classified as manipulators and non-manipulators. The type of data used in this research is secondary data. The population in this study are retail trading companies totaling 22 companies and producing a sample of 13 retail trading companies using purposive sampling method. The analytical technique used in this study is a quantitative descriptive technique using the Beneish M Score . The results of the study show that there are 15 retail trading companies that are classified as manipulators in 2016-2018 and have a percentage of 38.46%. The manipulator companies consist of 6 companies in 2016 , 5 companies in 2017 , and 4 companies in 2018 . While the results of the study show that retail trading companies that are classified as non-manipulators in 2016-2018 amounted to 24 companies and had a percentage of 61.54%. The non-manipulator companies consist of 7 companies in 2016, 8 companies in 2017, and 9 companies in 2018.

This study aims to determine how accounting learning uses e-learning during the Covid-19 period as an effort to increase student understanding and academic quality. The data analysis technique used in this study is to use a form of pattern matching analysis. The results of the research obtained based on data analysis said that the e-learning infrastructure used in UMSIDA, especially the Accounting study program, was good, the e-learning ceiling used in UMSIDA was moodle. In the e-learning learning process at UMSIDA, there are content standards that must be met. Learning accounting using e-learning during the Covid-19 period can be used as an effort to increase student understanding and academic quality, it's just that there needs to be a commitment between students and lecturers.

This study attempts to find out how a method of Black Litterman in the formation of stock portfolios. This research was conducted on the basis of increasing the number of investors' funds in the capital market for certain stocks, showing that it increases positive sentiment on stock investments compared to other investments. The Black Litterman Model method is one of the options that can be used in the formation of portfolio. The Black Litterman model method is a method that formulates the existence of an element of return equilibrium and investor views in an investment. By using the Black Litterman Model, investors can take advantage of all available information as the basis for forming a maximum portfolio. The object of this research is Hang Seng (HSI) stock price data for the period 2017 – 2019. The research sample is 35 companies. The results of this study resulted in 10 stocks included in the Black Litterman model portfolio with the expected return on the portfolio (which consisted of 10 stocks with the Black Litterman model) of 0.062387. Where the highest proportion of returns given by Shenzhou International Group Holdings Limited (SEHK: 2313) is 23% and the expected return is 0.017933. While the lowest level is occupied by New World Development Company Limited (SEHK: 17) with a proportion of 1% and an expected return of 0.000687.

This study aims to determine whether framing, groupthink, financial rewards, social values, and job market considerations have a influence on interest in choosing a career as a financial audit at the Muhammadiyah University of Sidoarjo students in the accounting study program during the covid-19 pandemic.This study used a quatitative approach. Data collection techniques of collecting using a questionnaire. The population of this study includes all the accounting students of Muhammadiyah University of sidoarjo, batch 2020 as many as 178 students. The sampling technique used was simple random sampling, the slovin formula and obtaineda sample of 123 respondents. Method of analysis data used in thi research was multiple linear regression techniques by using the SPSS version 25 test tool .The results of this study indicate that framing, groupthink, financial rewards, social values, and job market considerations have a significant influence on interest in choosing a career as a financial auditor at the Muhammadiyah University of Sidoarjo students in the accounting study program during the Covid-19 pandemic.

Knowledge of stock investment can encourage someone to have a positive attitude so that it fosters student interest in investing. Students are also still wondering whether the investment is a halal transaction or not. The purpose of this study is to find out how the perspective of students in investing in stocks according to the Islamic view to foster interest investing in the IDX, Umsida. In this study, the method used is a qualitative method with data collection techniques carried out by interviews, observation and documentation. Informants in this study is students. The results of this study indicate that students who have invested in students have 3 symptoms, namely elements of knowledge, will and feelings. Meanwhile, students who have not invested already have one of the symptoms of 3 elements. The student's perspective in growing interest in investing according to the Islamic view is to increase knowledge about investment.

Thisi studyi aimsi toi determinei thei moderatingi rolei ofi Selfi Confidencei in thei relationship ofi Social Intelligence, Learning Behavior, Culture, and Interest in Learning to the Level of Accounting Understanding. Thisi studyi usesi ai quantitativei approach.i Thei samplingi techniquei usedi is simple random isampling iwith probability sampling by distributing 203 questionnaires to students of the accounting study program at Muhammadiyah University of Sidoarjo. The data analysis technique used is the iOuter iModel ito testi thei validityi and ireliability of the data and the Inner Model to test the hypothesis iusing the iSmartPLS versioni 3.0 program.ii Thei resultsi ofi thisi studyi indicatei that:i 1)i Self-confidence cannot moderate the relationship between Social Intelligence as evidenced by the p value of 0.560 and ithe t-statistic value of 0.584. 2) iSelf-confidence ican imoderate ithe relationshipi betweeni Learningi Behaviori andi Accountingi Understandingi Level and this is evidenced by the results of the p value of 0.046 and the t-statistic value of 2.003. 3) Self-confidence cannot moderate the relationship between culture as evidenced by the p value of 0.726 and the t-statistic value of 0.350. 4) Self-confidence cannot moderate the relationship between learning interest as evidenced by the p value of 0.146 and the t-statistic value of 1.457.

This study aims to determine the effect of SBI interest rates, Rupiah Exchange Rates, and inflation on the net asset value of equity funds in Indonesia for the 2015-2018 period. This study uses a quantitative approach with analysis tests using multiple linear regression tests, where there are three independent variables and one dependent variable. The type of data in this study uses secondary data, in the form of data taken from the official website of Bank Indonesia. The research sample was determined by purposive sampling method with sample criteria so that it obttained 9 samples of mutual fund products over four years from 2015-2018 so as many as 36 samples of Mutual Fund Products. Based on the results of analysis technique that have been done, the results of 3 independent variables show that the exchange rate of the rupiah and inflation have no effect the net asset value of mutual fund shares, while the value of SBI interest rates effect the net asset value of stock mutual funds.

This study discusses the analysis of participation in the management of BOS funds in the RKAS program to improve accountability, transparency and school welfare. With the case of embezzlement of BOS funds and inefficient management, schools must strive for accountability and transparency to account for the entire BOS budget by applying the principle of participation so as to create prosperous schools. The purpose of this study is to find out how to increase accountability, transparency and school welfare in the management of BOS funds in the RKAS program after the participation principle. This study uses qualitative research methods where data collection is obtained from interviews, observations and documentation.The data analysis in this research is data reduction. The results show that participation can increase accountability, transparency and school welfare in the management of BOS funds in the RKAS program, with the participation of the principles of accountability and transparency it can increase, where accountability and transparency of BOS funds in the RKAS program can run well.