Arfan Ikhsan - Academia.edu (original) (raw)

Papers by Arfan Ikhsan

Owner, Mar 31, 2024

This study aims to investigate the effect of Intellectual Capital on the financial performance of... more This study aims to investigate the effect of Intellectual Capital on the financial performance of Islamic banks in Malaysia during the period 2019-2022. This research method uses a quantitative approach by collecting data from the annual financial statements of Islamic banks in Malaysia during the study period. Intellectual Capital is measured by Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency. Financial performance is measured by ROA (Return on Assets). The data analysis technique uses Partial Least Square (PLS). The sample was selected based on purposive sampling and there were 13 Islamic Banks for 4 years. The results showed that intellectual capital has a positive and significant effect on financial performance. This finding indicates that the management and development of intellectual capital, such as efficient use of capital, improving employee skills, and strengthening organizational infrastructure, contribute positively to the financial performance of Islamic banks in Malaysia. The practical implication of this study is that the management of Islamic banks should pay special attention to the management of their intellectual capital as part of the strategy to improve ROA. Investment in intellectual capital development can generate long-term benefits for Islamic banks, especially in the face of intensifying competition in the banking industry.

The main objective of this study is to examine increasing in the market competition about the app... more The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances. This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data determine by table sample size for a given population size who proposed Sekaran and the examine of the data by doing path analysis technique. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizations which use the information can effectively face competition in the market and thereby improve performance.

Media Riset Akuntansi, Auditing & Informasi, Aug 6, 2006

Jurnal Bisnis dan Akuntansi, 2007

The aims of the research is to obtain empirical evidence regarding there is or no difference audi... more The aims of the research is to obtain empirical evidence regarding there is or no difference auditor professionalism in public accountant office (KAP) if it is seen from gender, KAP and its position hierarchy. The research represent concept and modification research of Goetz et al. (1991) and replication from Darmoko’s research (2003). The sample of the research is the auditor at KAP in Medan. Intake of sampel by sampling clustered. The data was collected with method survey by using questionnaire. At least 78 respondents participated in the research, or equal to response rate 65.0 percent. The examination of hypothesis use t-test and analysis of variance. The result of the research conclude that if it is seen from gender, there is no difference professionalism. This means that between man and woman auditors have same professionalism level. Based of type KAP and position hierarchy, there is a difference of professionalism. This means among auditor in KAP which affiliate with auditor in KAP national have unequal professionalism level, and also difference of auditor position hierarchy in KAP cause difference of professionalism level.

Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2022, 20 September 2022, Medan, North Sumatera Province, Indonesia, 2022

This study aims to determine the effect of implementing good school governance, organizational re... more This study aims to determine the effect of implementing good school governance, organizational religiosity, and leadership commitment to teacher performance. This research method is quantitative research. The sample used was 84 people. Data collection techniques were carried out using interviews, observations, and questionnaires, then calculations were carried out through the SPSS application. The results of this study are : 1) Good school governance has an effect but is not significant on teacher performance. 2) Good school governance has a significant effect on leader commitment. 3) Leader commitment has a significant effect on teacher performance. 4) Organizational religiosity has a significant effect on teacher performance. 5) Organizational religiosity has a significant effect on leader commitment. 6) Good school governance has a significant effect on teacher performance through leader commitment. 7) Organizational religiosity affects teacher performance through leader commitment.

Budapest International Research and Critics Institute Journal (BIRCI-Journal), Aug 31, 2020

Every company always tries to maximize the benefits it gets. Various strategies are applied to ac... more Every company always tries to maximize the benefits it gets. Various strategies are applied to achieve these goals. The company will always keep its performance looking good in the eyes of its stakeholders. But in reality, companies are often faced with various obstacles that can cause a decline in performance and even financial difficulties and eventually go bankrupt. And of course the company will try to cover up this unhealthy condition from its stakeholders. One of them is by way of earning management (Utami, 2017). Earnings management is interference in the process of preparing external financial reporting, with the aim of obtaining personal benefits (Almadara, 2017). According to Scott (2014: 403) earnings management is a choice made by managers in determining accounting policies to influence reports to achieve certain goals. Earnings management can reduce the credibility of financial reports when used for decision making, because earning management is a form of manipulation of financial reports that is the target of communication between managers and external parties of the company (Utami, 2017).

This research is to examine the effect good corporate governance (GCG), debt default (DD), audito... more This research is to examine the effect good corporate governance (GCG), debt default (DD), auditor client tenure (ACT) and audit delay (AD) to acceptence of audit going concern opinion(AGCO) in manufacturing company. Thesampels of this reseach is 21 company taken from the website of Indonesian Stock Exchange period 2012-2015 years. The technical sampling method used purposive sampling. To test the data, research used descriptive statistics, classical assumption test and logistic regression. The results concluded audit committee (AC), managerial ownership (MO), independent commissioner (IC) and auditor client tenure (ACT) has no influanced partially on acceptance of AGCO whereas DD and AD has influence partially on acceptance of AGCO.

This research aimed to examined some variables affected on economic performance. The variables co... more This research aimed to examined some variables affected on economic performance. The variables consist of environmental disclosure (ED), firm size (FS), return on equity (ROE). The population in this research is a 35 non financial company listed on the Indonesian Stock Exchange (ISE). The results conclude that environmental performance (EP), environmental disclosure (ED), firm size (FZ), return on equity (ROE) positively influence on economic performance (EcP).

Jurnal Riset Akuntansi dan Bisnis, Sep 30, 2018

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas dan perputaran piutang... more Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap Profitabilitas (ROA) pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Pendekatan asosiatif merupakan penelitian yang bertujuan untuk mengetahui hubungan antar dua variabel atau lebih guna mengetahui hubungan atau pengaruh antara variabel yang satu dengan yang lainnya.Penelitianinidilakukanpada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang datanya diambil dari website www.idx.co.id. Sedangkan jadwal penelitianiniberlangsungdari bulan Desember 2017 sampai dengan Maret 2018. Berdasarkan penelitian yang dilakukan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia maka dapat disimpulkan bahwa Perputaran Kas secara parsial tidak berpengaruh signifikan terhadap Profitabilitas (Return on Assets). Perputaran Piutang secara parsial berpengaruh signifikan terhadap Profitabilitas (Return on Assets). Perputaran Kas dan Perputaran Piutang secara simultan berpengaruh signifikan terhadap Profitabilitas (Return on Assets).

Jurnal Akuntansi dan Keuangan, Mar 22, 2017

Jurnal Bisnis dan Akuntansi, 2006

The main objective of this study is to examine increasing in the market competition about the app... more The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances. This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data determine by table sample size for a given population size who proposed Sekaran and the examine of the data by doing path analysis technique. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizations which use the information can effectively face competition in the market and thereby improve performance.

Jurnal Akuntansi dan Keuangan, Mar 6, 2017

IOSR journal of humanities and social science, Jun 1, 2017

Islamic Social Reporting (ISR) is a social reporting that involves not only a holistic expectatio... more Islamic Social Reporting (ISR) is a social reporting that involves not only a holistic expectation of the society regarding the role of the companies in the community but also a spiritual perspective. This study objective to obtain empirical evidence about the influences of corporate governance strength, media exposure, firm size, and profitability to the extent of Islamic Social Reporting and to find out the impact of ISR on firm value. To measure the extent of Islamic Social Reporting, the researchers used a checklist that had been developed based on the related rules and previous research. This study employed purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2012-2015. There are 67 companies which fulfill the criteria as the research samples. Meanwhile, the data analysis was conducted with Generalized Structured Component Analysis (GSCA). GSCA analysis is one of the Structural Equation Modellings (SEM) which is based on component (Component Based SEM). The results of this study show that corporate governance strength and profitability have positive significance on Islamic Social Reporting. However, firm size has negative significance while media exposure has no significant influence on Islamic Social Reporting. Furthermore, ISR is able to mediate the correlations of corporate governance strength, firm size, and profitability towards firm value.

This quantitative study aims to analyse the influence of behavioural factors, subjective norms, p... more This quantitative study aims to analyse the influence of behavioural factors, subjective norms, perception on behaviour control and past behaviour of traders in Lhokseumawe city on their interesting paying zakat of their trading (trade zakat). As a result, it shows that the interests will directly shape human behaviour, the Interests fulfils the criteria of Not Good becomes Good, while the Behavior of Paying Zakat indicates the changes from Not Good becomes Very Good. In conclusion, Interests in 3 dimensions include Continuity, Knowledge and Suggestion are in the category of Not Good to Good, which is dominantly shaped by Continuity dimensions

Owner, Mar 31, 2024

This study aims to investigate the effect of Intellectual Capital on the financial performance of... more This study aims to investigate the effect of Intellectual Capital on the financial performance of Islamic banks in Malaysia during the period 2019-2022. This research method uses a quantitative approach by collecting data from the annual financial statements of Islamic banks in Malaysia during the study period. Intellectual Capital is measured by Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency. Financial performance is measured by ROA (Return on Assets). The data analysis technique uses Partial Least Square (PLS). The sample was selected based on purposive sampling and there were 13 Islamic Banks for 4 years. The results showed that intellectual capital has a positive and significant effect on financial performance. This finding indicates that the management and development of intellectual capital, such as efficient use of capital, improving employee skills, and strengthening organizational infrastructure, contribute positively to the financial performance of Islamic banks in Malaysia. The practical implication of this study is that the management of Islamic banks should pay special attention to the management of their intellectual capital as part of the strategy to improve ROA. Investment in intellectual capital development can generate long-term benefits for Islamic banks, especially in the face of intensifying competition in the banking industry.

The main objective of this study is to examine increasing in the market competition about the app... more The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances. This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data determine by table sample size for a given population size who proposed Sekaran and the examine of the data by doing path analysis technique. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizations which use the information can effectively face competition in the market and thereby improve performance.

Media Riset Akuntansi, Auditing & Informasi, Aug 6, 2006

Jurnal Bisnis dan Akuntansi, 2007

The aims of the research is to obtain empirical evidence regarding there is or no difference audi... more The aims of the research is to obtain empirical evidence regarding there is or no difference auditor professionalism in public accountant office (KAP) if it is seen from gender, KAP and its position hierarchy. The research represent concept and modification research of Goetz et al. (1991) and replication from Darmoko’s research (2003). The sample of the research is the auditor at KAP in Medan. Intake of sampel by sampling clustered. The data was collected with method survey by using questionnaire. At least 78 respondents participated in the research, or equal to response rate 65.0 percent. The examination of hypothesis use t-test and analysis of variance. The result of the research conclude that if it is seen from gender, there is no difference professionalism. This means that between man and woman auditors have same professionalism level. Based of type KAP and position hierarchy, there is a difference of professionalism. This means among auditor in KAP which affiliate with auditor in KAP national have unequal professionalism level, and also difference of auditor position hierarchy in KAP cause difference of professionalism level.

Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2022, 20 September 2022, Medan, North Sumatera Province, Indonesia, 2022

This study aims to determine the effect of implementing good school governance, organizational re... more This study aims to determine the effect of implementing good school governance, organizational religiosity, and leadership commitment to teacher performance. This research method is quantitative research. The sample used was 84 people. Data collection techniques were carried out using interviews, observations, and questionnaires, then calculations were carried out through the SPSS application. The results of this study are : 1) Good school governance has an effect but is not significant on teacher performance. 2) Good school governance has a significant effect on leader commitment. 3) Leader commitment has a significant effect on teacher performance. 4) Organizational religiosity has a significant effect on teacher performance. 5) Organizational religiosity has a significant effect on leader commitment. 6) Good school governance has a significant effect on teacher performance through leader commitment. 7) Organizational religiosity affects teacher performance through leader commitment.

Budapest International Research and Critics Institute Journal (BIRCI-Journal), Aug 31, 2020

Every company always tries to maximize the benefits it gets. Various strategies are applied to ac... more Every company always tries to maximize the benefits it gets. Various strategies are applied to achieve these goals. The company will always keep its performance looking good in the eyes of its stakeholders. But in reality, companies are often faced with various obstacles that can cause a decline in performance and even financial difficulties and eventually go bankrupt. And of course the company will try to cover up this unhealthy condition from its stakeholders. One of them is by way of earning management (Utami, 2017). Earnings management is interference in the process of preparing external financial reporting, with the aim of obtaining personal benefits (Almadara, 2017). According to Scott (2014: 403) earnings management is a choice made by managers in determining accounting policies to influence reports to achieve certain goals. Earnings management can reduce the credibility of financial reports when used for decision making, because earning management is a form of manipulation of financial reports that is the target of communication between managers and external parties of the company (Utami, 2017).

This research is to examine the effect good corporate governance (GCG), debt default (DD), audito... more This research is to examine the effect good corporate governance (GCG), debt default (DD), auditor client tenure (ACT) and audit delay (AD) to acceptence of audit going concern opinion(AGCO) in manufacturing company. Thesampels of this reseach is 21 company taken from the website of Indonesian Stock Exchange period 2012-2015 years. The technical sampling method used purposive sampling. To test the data, research used descriptive statistics, classical assumption test and logistic regression. The results concluded audit committee (AC), managerial ownership (MO), independent commissioner (IC) and auditor client tenure (ACT) has no influanced partially on acceptance of AGCO whereas DD and AD has influence partially on acceptance of AGCO.

This research aimed to examined some variables affected on economic performance. The variables co... more This research aimed to examined some variables affected on economic performance. The variables consist of environmental disclosure (ED), firm size (FS), return on equity (ROE). The population in this research is a 35 non financial company listed on the Indonesian Stock Exchange (ISE). The results conclude that environmental performance (EP), environmental disclosure (ED), firm size (FZ), return on equity (ROE) positively influence on economic performance (EcP).

Jurnal Riset Akuntansi dan Bisnis, Sep 30, 2018

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas dan perputaran piutang... more Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap Profitabilitas (ROA) pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Pendekatan asosiatif merupakan penelitian yang bertujuan untuk mengetahui hubungan antar dua variabel atau lebih guna mengetahui hubungan atau pengaruh antara variabel yang satu dengan yang lainnya.Penelitianinidilakukanpada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang datanya diambil dari website www.idx.co.id. Sedangkan jadwal penelitianiniberlangsungdari bulan Desember 2017 sampai dengan Maret 2018. Berdasarkan penelitian yang dilakukan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia maka dapat disimpulkan bahwa Perputaran Kas secara parsial tidak berpengaruh signifikan terhadap Profitabilitas (Return on Assets). Perputaran Piutang secara parsial berpengaruh signifikan terhadap Profitabilitas (Return on Assets). Perputaran Kas dan Perputaran Piutang secara simultan berpengaruh signifikan terhadap Profitabilitas (Return on Assets).

Jurnal Akuntansi dan Keuangan, Mar 22, 2017

Jurnal Bisnis dan Akuntansi, 2006

The main objective of this study is to examine increasing in the market competition about the app... more The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances. This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data determine by table sample size for a given population size who proposed Sekaran and the examine of the data by doing path analysis technique. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizations which use the information can effectively face competition in the market and thereby improve performance.

Jurnal Akuntansi dan Keuangan, Mar 6, 2017

IOSR journal of humanities and social science, Jun 1, 2017

Islamic Social Reporting (ISR) is a social reporting that involves not only a holistic expectatio... more Islamic Social Reporting (ISR) is a social reporting that involves not only a holistic expectation of the society regarding the role of the companies in the community but also a spiritual perspective. This study objective to obtain empirical evidence about the influences of corporate governance strength, media exposure, firm size, and profitability to the extent of Islamic Social Reporting and to find out the impact of ISR on firm value. To measure the extent of Islamic Social Reporting, the researchers used a checklist that had been developed based on the related rules and previous research. This study employed purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2012-2015. There are 67 companies which fulfill the criteria as the research samples. Meanwhile, the data analysis was conducted with Generalized Structured Component Analysis (GSCA). GSCA analysis is one of the Structural Equation Modellings (SEM) which is based on component (Component Based SEM). The results of this study show that corporate governance strength and profitability have positive significance on Islamic Social Reporting. However, firm size has negative significance while media exposure has no significant influence on Islamic Social Reporting. Furthermore, ISR is able to mediate the correlations of corporate governance strength, firm size, and profitability towards firm value.

This quantitative study aims to analyse the influence of behavioural factors, subjective norms, p... more This quantitative study aims to analyse the influence of behavioural factors, subjective norms, perception on behaviour control and past behaviour of traders in Lhokseumawe city on their interesting paying zakat of their trading (trade zakat). As a result, it shows that the interests will directly shape human behaviour, the Interests fulfils the criteria of Not Good becomes Good, while the Behavior of Paying Zakat indicates the changes from Not Good becomes Very Good. In conclusion, Interests in 3 dimensions include Continuity, Knowledge and Suggestion are in the category of Not Good to Good, which is dominantly shaped by Continuity dimensions