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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen JAIDE Journal of Accounting and Financial Issue Ekomania Jurnal Ekonomi, Akuntansi dan Perpajakan Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Accounting Innovation JIMEKA
Lating, Ade Irma Suryani
Universitas Islam Negeri Sunan Ampel Surabaya
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Pengaruh Faktor Finansial Terhadap Minat Investasi Pasar Modal Generasi Milenial Surabaya Latifah, Iif Ainul; Aristantia, Selvia Eka; Lating, Ade Irma Suryani; Susanto, Febry Fabian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.1891

Abstract

Investasi pasar modal semakin diminati oleh generasi milenial, khususnya di kota besar seperti Surabaya. Generasi ini dikenal adaptif terhadap teknologi dan informasi digital, namun partisipasi mereka dalam investasi pasar modal masih terhambat oleh rendahnya literasi keuangan, minimnya pengetahuan analisis investasi, dan kekhawatiran terhadap risiko. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, analisis fundamental, tingkat suku bunga, dan persepsi risiko terhadap minat investasi pasar modal pada generasi milenial di Surabaya. Penelitian ini menggunakan pendekatan kuantitatif, di mana peneliti berhasil memperoleh 389 responden melalui penyebaran e-kuesioner. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan software SPSS 29. Hasil penelitian menunjukkan bahwa literasi keuangan dan analisis fundamental berpengaruh positif dan signifikan terhadap minat investasi. Sebaliknya, tingkat suku bunga dan persepsi risiko berpengaruh negatif dan signifikan. Hasil penelitian menunjukkan bahwa baik faktor internal, seperti literasi dan kemampuan analisis, maupun faktor eksternal, seperti tingkat suku bunga, memiliki peran dalam membentuk minat investasi generasi milenial. Oleh karena itu, peningkatan literasi keuangan melalui program edukasi yang berkelanjutan perlu diperkuat oleh pemerintah, otoritas pasar modal, dan institusi pendidikan untuk menumbuhkan minat investasi secara luas.
An Interpretation Of Cash Waqf For Islamic Economic Growth And Development From The Perspective Of Waqf Nazhir Dliyaul Muflihin, Mohammad; Faizah, Nur; Suryani Lating, Ade Irma; Anggraini Aripratiwi, Ratna; Fabian Susanto, Febry
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11857

Abstract

In 2021, the Indonesian Waqf Board (Badan Wakaf Indonesia) reported the potential of cash waqf to reach approximately IDR 180 trillion annually. As of March 2023, the actual collected amount of cash waqf stood at IDR 2.07 trillion, which includes the accumulated issuance of Cash Waqf Linked Sukuk (CWLS) totaling IDR 678.15 billion. Nevertheless, the effectiveness of cash waqf as an instrument for economic development is highly contingent upon the management capabilities of waqf administrators (nadzir). The extent to which nadzir are able to manage cash waqf productively significantly influences its potential social and economic impact. This study aims to explore the interpretation of cash waqf as an Islamic public financial instrument for fostering economic development from the perspective of waqf administrators. Employing a qualitative methodology with a Husserlian phenomenological approach, the study distinguishes between noema and noesis through the process of epoche. The findings suggest that cash waqf, as a public financial instrument, must be utilized productively to support long-term economic sustainability. At the macroeconomic level, waqf is positioned as a strategic tool for advancing national economic development. The study recommends concerted efforts among government entities, waqf institutions, and the wider public to strengthen institutional capacity, human resources, technological infrastructure, and public awareness, all of which are critical for enhancing the productive utilization of waqf.
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019–2024 Benito Awaludin Robani, Muhammad; Ade Irma Suryani Lating
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 2 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i2.6068

Abstract

Penelitian ini menganalisis pengaruh leverage, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada emiten manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Sampel ditentukan menggunakan purposive sampling dan menghasilkan 21 perusahaan dengan data lengkap selama enam tahun (126 observasi). Metode yang digunakan adalah regresi data panel. Pemilihan model terbaik menunjukkan Random Effect Model (REM) paling sesuai. Estimasi model REM menemukan bahwa leverage (DER) berpengaruh positif dan signifikan terhadap PBV, sedangkan profitabilitas (ROA) dan ukuran perusahaan (SIZE) berpengaruh negatif namun tidak signifikan. Nilai Adjusted R-squared sebesar 0,06255 mengindikasikan kemampuan penjelasan model yang rendah sehingga mayoritas variasi PBV ditentukan oleh faktor lain di luar model (misalnya kebijakan dividen, risiko pasar, dan kondisi makroekonomi). Dengan demikian, perusahaan perlu menata struktur modal yang efisien (memaksimalkan manfaat tax shield tanpa meningkatkan risiko kebangkrutan) sembari meningkatkan kualitas profit melalui efisiensi berkelanjutan.
ANALISIS KINERJA KEUANGAN BERBASIS PENCIPTAAN NILAI DENGAN PENDEKATAN TIME SERIES PADA PT MNC ASIA HOLDING TBK TAHUN 2019-2023 Khalnaya, Yuridilla; Lating, Ade Irma Suryani
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.17496

Abstract

The annual increase in Indonesia's business competitiveness index requires companies to have good financial performance in order to compete. This study aims to analyze the financial performance of PT MNC Asia Holding Tbk for the period 2019–2023 using a descriptive quantitative method based on value creation, namely Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), and Shareholder Value Added (SVA) using a time series approach. The research data was obtained from the company's annual financial reports and stock prices, which were calculated using the formulas for each method. The results of the study indicate that EVA, MVA, FVA, and SVA are positive, indicating that the company has successfully created added value and has good financial performance. Conversely, REVA is negative, indicating that the company has not yet succeeded in creating added value and has poor financial performance. These findings recommend that the company conduct further evaluation of its capital structure by increasing NOPAT and controlling equity costs. Meanwhile, investors should choose companies with consistently positive values across all value creation methods.
REAKSI PASAR MODAL TERHADAP PENGUMUMAN KEBIJAKAN PSBB : (EVENT STUDY PADA PERUSAHAAN PAKAIAN DAN BARANG MEWAH) Pramita Sari, Devi; Sari, Devi Pramita; Lating, Ade Irma Suryani
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5417

Abstract

This research examines the information content in government announcements regarding the implementation of Large-Scale Social Restrictions. Signaling theory assumes that published announcements are necessary signals or information for investors to make decisions regarding investment. The research methodology used is quantitative, using secondary data in the form of daily closing prices, stock trading volume, number of shares in circulation, and the IHSG index of clothing and luxury goods sector companies listed on the Indonesia Stock Exchange in 2020. The duration of observation is 30 days, starting from before the announcement and continuing 30 days after the announcement. The Kolmogorov-Smirnov normality test and paired sample t-test were used to test the hypothesis. The research results show no significant difference in the average actual return, average abnormal return, and average trading volume activity variables before and after implementing the Large-Scale Social Restrictions policy. These results show that the market did not react to the announcement of implementing the Large-Scale Social Restrictions policy because market players tended not to capture the information.
Analisis Faktor yang Mempengaruhi Minat Masyarakat dalam Memilih Produk Asuransi Takaful Dana Pendidikan Vianti, Milda Novita; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul; Muttaqin, Muh. Syaukin
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.11615

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat masyarakat dalam memilih produk asuransi takaful dana pendidikan, dengan fokus pada cabang Surabaya dari PT. Asuransi Takaful Keluarga. Studi ini mengidentifikasi dan menganalisis empat faktor utama yang diyakini memainkan peran penting dalam keputusan memilih asuransi takaful dana pendidikan, yaitu faktor produk, promosi, pendapatan, dan religiusitas. Melalui pengumpulan data dari sejumlah responden yang potensial atau telah menjadi peserta asuransi takaful dana pendidikan, penelitian ini menggunakan berbagai metode analisis statistik untuk mengukur pengaruh faktor-faktor ini terhadap minat masyarakat dalam memilih produk tersebut. Hasil penelitian menunjukkan bahwa faktor produk, promosi, dan pendapatan memiliki pengaruh yang signifikan terhadap minat masyarakat untuk memilih produk asuransi takaful dana pendidikan. Selain itu, religiusitas juga ditemukan memiliki dampak yang positif terhadap minat masyarakat, mengingat sifat asuransi takaful yang sesuai dengan prinsip-prinsip syariah. Temuan ini memiliki implikasi penting bagi perusahaan asuransi, khususnya PT. Asuransi Takaful Keluarga, dalam mengembangkan strategi pemasaran yang lebih efektif. Kata kunci : minat masyarakat, asuransi takaful, faktor-faktor pengaruh
Refleksi Standar Akuntansi Pemerintah dalam Manifestasi Good Governance Nufaisa; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1068

Abstract

This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.
EFFECTIVENESS OF ACCURATE ACCOUNTING SOFTWARE IMPLEMENTATION IN PREPARING FINANCIAL STATEMENTS (CASE STUDY AT PT KARYA MULIA LENTERA PERSADA) Arep, M.Nur Nama; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.1

Abstract

Objective: This study was conducted to determine the effectiveness of the application of Accurate Accounting Software in preparing financial reports at PT Karya Mulia Lentera Persada. Method: This type of research uses a qualitative descriptive method with a case study approach. The data used are primary and secondary data obtained through observation, interviews with 3 informants, literature research and documentation. The validity of the information was assessed using data source triangulation techniques. Results: The results of this study state that: The application of Accurate Accounting Software in preparing the financial statements of PT Karya Mulia Lentera Persada runs effectively, as seen from the alignment of the system with all financial activities of the company. Novelty: The novelty of this research is that PT Karya Mulia Lentera Persada has never done any study on the effectiveness of the application of Accurate Accounting Software in preparing its financial statements The effectiveness of Accurate Accounting Software implementation is assessed from the quality of the integrated system, relevant and accurate information, ease of use, satisfaction and quality of service, and a positive impact on individual and company performance.
CAPITAL MARKET REACTION TO THE IMPLEMENTATION OF THE 2024 SIMULTANEOUS ELECTION ON THE JAKARTA ISLAMIC INDEX STOCK GROUP Yuriani, Ima; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i2.9

Abstract

Objective: This research is motivated by political phenomena related to the 2024 Simultaneous Elections in Indonesia. This study aims to examine whether the organization of the 2024 Simultaneous Elections provides significant information. A quantitative approach is used by utilizing secondary data, including daily closing prices, JCI index, trading volume, number of shares outstanding, as well as the bid and ask prices of stocks in the Jakarta Islamic Index for seven days before and after the election. Method: Hypothesis testing was conducted using paired sample t-test with Kolmogorov-Smirnov normality test. Results:  The results showed no significant difference in the average stock price, average abnormal return, and average bid-ask spread before and after the election. However, there is a significant difference in the average trading volume activity variable, which indicates the presence of information reflected by these changes. Based on these findings, it can be concluded that the market does not fully respond to election events, as market participants do not seem to consider the information generated as important.  Novelty: This journal examines the combination of several variables found in different studies, as well as hot and crucial phenomena.
THE ROLE OF BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING: A STUDY FROM SCIENCEDIRECT, EMERALD INSIGHT, AND SCOPUS DATABASES Taufiqurrahman, Muhammad; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.14

Abstract

Objective: This study aims to examine publication trends related to AI in accounting using a bibliometric approach, by identifying influential authors, key keywords, and patterns of scientific collaboration. Method: Research data was taken from 50 publications on the Scopus, ScienceDirect, and Emerald Insight databases between 2021 and 2025, and then analyzed using VOSviewer 1.6.20 software with co-authorship and co-occurrence techniques. Results: The analysis results confirm that "artificial intelligence" is the most dominant keyword, while visualizations in the form of networks, overlays, and densities reveal the collaboration structure and the development of research themes. Novelty: This study provides a comprehensive mapping of AI literature in accounting and can be an important reference for both researchers and practitioners in identifying emerging trends and issues.
Co-Authors Adjeng Nurussalam Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Anggraini Aripratiwi, Ratna Ansah, M. Handri Arep, M.Nur Nama Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Azizah, Jihan Nur Benito Awaludin Robani, Muhammad Chandra, Slamet Dwi Dewy Titik Murtosyiah Dian Eka, Dian Dliyaul Muflihin, Mohammad Dwinanda, Shelinta Okta Dwiyani, Alfiani Eva Wany Eva Wany, Eva Fitriyah, Nur Lailatul Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Imam Buchori Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Khalnaya, Yuridilla Khudzaifah, Adelia Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Latifah, Iif Ainul M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Mardiana, Yunita Marshall Sava Laksa Muhammad Wibisono Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muhammad Taufiqur Rohman Muhammad Taufiqurrahman, Muhammad Mulyani Rahman Soulisa Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nandha Nur Jagadhitawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Prameswari, Manda Destara Pramita Sari, Devi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Risna Prisilia Margarita Riza Sufia Latifa Rohman, Muhammad Taufiqur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Sari, Devi Pramita Setiawan, Yumna Rosyinda Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila Yuriani, Ima