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All Journal Al-Kharaj: Journal of Islamic Economic and Business RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Akuntansi dan Keuangan West Science Journal Markcount Finance Pengabdian: Jurnal Abdimas
Erniyati Caronge
Universitas Muhammadiyah Palopo
Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability on Stock Prices with Shariah Corporate Social Responsibility as a Moderating Variable (A Study of Shariah Banks Listed on the Indonesia Stock Exchange) Putri Indah; Erniyati Caronge; Halim Usman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9575

Abstract

This research aims to analyze Islamic banks listed on the Indonesia Stock Exchange (IDX) and their stock prices in relation to profitability and Shariah Corporate Social Responsibility (Shariah CSR). Profitability affects stock prices significantly, with Shariah CSR acting as a moderator, according to the study hypothesis. This study employs a quantitative approach using secondary data obtained from financial statements and annual reports. Profitability is proxied by Return on Assets (ROA), stock prices are proxied by market prices, and Shariah CSR is measured using the Islamic Social Reporting (ISR) index. Data analysis is conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a significant effect on stock prices and that Shariah CSR is proven to be a significant moderating variable. The implications of this study provide practical contributions for Islamic bank management in improving financial performance and the quality of Shariah CSR disclosure, as well as empirical contributions for investors in making investment decisions in the Islamic capital market.
Digital Accounting in Financial Decision Making – A Bibliometric Mapping of Emerging Topics and Research Clusters Loso Judijanto; Yuliana Badren; Erniyati Caronge; Khrisna Anggun Yuliana; Sukma Wijayanti
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3177

Abstract

Perkembangan teknologi digital telah mentransformasi praktik akuntansi secara fundamental, memperluas perannya dari sekadar sistem pencatatan dan pelaporan menjadi instrumen strategis dalam pengambilan keputusan keuangan. Seiring dengan meningkatnya volume dan kompleksitas literatur mengenai akuntansi digital, diperlukan pemetaan sistematis untuk memahami struktur intelektual, tema penelitian utama, serta arah perkembangan bidang ini. Studi ini bertujuan untuk memetakan lanskap penelitian digital accounting dalam financial decision making menggunakan pendekatan bibliometrik. Data penelitian diperoleh dari publikasi terindeks Scopus dan dianalisis menggunakan teknik pemetaan bibliometrik melalui analisis kemunculan bersama kata kunci, jejaring penulis, institusi, dan negara. Hasil analisis menunjukkan bahwa decision making merupakan tema sentral yang menghubungkan berbagai klaster penelitian, dengan fondasi kuat pada sistem informasi akuntansi dan manajemen informasi. Selain itu, terdapat pergeseran signifikan menuju topik-topik mutakhir seperti artificial intelligence, machine learning, blockchain, automation, dan decentralized finance, yang menandai transformasi akuntansi digital menuju sistem prediktif dan real-time. Analisis kolaborasi juga mengungkap sifat global dan multidisipliner dari penelitian ini, meskipun beberapa tema seperti keberlanjutan dan teknologi emerging masih relatif kurang dieksplorasi. Temuan studi ini memberikan kontribusi konseptual dengan menyajikan gambaran komprehensif evolusi riset digital accounting serta memberikan implikasi praktis dan agenda riset masa depan bagi akademisi dan praktisi dalam mendukung pengambilan keputusan keuangan yang lebih efektif di era digital.
Pengaruh Etika dan Tekanan Waktu Terhadap Kualitas Audit Keuangan Pemerintah Daerah Elsa Tandi Sampe; Antong Antong; Erniyati Caronge
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30465

Abstract

This study aims to analyze the influence of ethics and time pressure on the quality of local government financial audits. This study is motivated by the importance of audit quality in realizing transparency and accountability in public financial management. This research method uses a quantitative approach with a purposive sampling technique on 59 local government auditors. Primary data were collected through questionnaires and analyzed using SPSS. The results of this study indicate that: (1) auditor ethics have a positive and significant effect on audit quality, (2) time pressure has a negative and significant effect on audit quality and (3) auditor ethics and time pressure simultaneously have a significant effect on audit quality. The coefficient of determination (R2) value of 0.847 indicates that the two independent variables are able to explain 84.7% of the variation in audit quality, while 15.3% is influenced by other factors outside this study. This finding confirms that improving audit quality can be achieved through strengthening auditor professional ethics and effective management of time pressure in the implementation of public sector audits.
Green Accounting and Corporate Disclosure: Enhancing ESG Transparency in the Digital Age Erniyati Caronge; Rahma Nurzianti; Rachel Chan; Izzul Ashlah; Ryan Teo
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2498

Abstract

The increasing importance of environmental, social, and governance (ESG) factors has driven corporations to adopt green accounting practices and enhance corporate disclosure, particularly in the digital age where transparency is critical for stakeholder trust. Traditional financial reporting often overlooks environmental and social impacts, limiting investors' ability to assess sustainability performance. Green accounting integrates environmental costs and benefits into financial statements, while digital platforms facilitate real-time disclosure and broader stakeholder engagement. This study investigates the role of green accounting and digital corporate disclosure in enhancing ESG transparency. A mixed-methods research design was employed, combining quantitative analysis of corporate ESG reports from 120 publicly listed firms with qualitative interviews of accounting and sustainability professionals. Data were analyzed to evaluate disclosure quality, stakeholder accessibility, and alignment with ESG reporting standards. Findings indicate that firms implementing green accounting and leveraging digital disclosure tools demonstrate higher ESG transparency, improved stakeholder trust, and more informed investment decisions. Challenges include standardization of reporting metrics, data reliability, and integration of digital reporting systems. The study concludes that the integration of green accounting with digital disclosure mechanisms is essential for promoting ESG accountability and sustainability performance. Policymakers and corporate leaders should prioritize standardized frameworks and digital tools to ensure consistent, accurate, and transparent ESG reporting in the evolving business landscape.
Assistance in Financial Management and Digital Marketing for Village-Owned Enterprises (Bumdes) in Gunungkidul Erniyati Caronge; Bruna Costa; Tiago Costa
Pengabdian: Jurnal Abdimas Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/abdimas.v3i3.2938

Abstract

Background. Village-Owned Enterprises (BUMDes) play a crucial role in promoting local economic development in rural Indonesia. However, many BUMDes face persistent challenges in financial management and digital marketing, which limit their growth and sustainability. These challenges are particularly evident in rural areas such as Gunungkidul District, Yogyakarta, where limited managerial capacity and digital literacy hinder enterprise development. Purpose. This study aims to examine the effectiveness of assistance and capacity-building programs in improving financial management and digital marketing competencies among BUMDes managers in Gunungkidul. Specifically, it seeks to assess how such support contributes to operational sustainability and expanded market reach. Method. The study employs a mixed-methods approach by combining quantitative surveys and qualitative interviews. Data were collected from managers of 15 BUMDes in Gunungkidul District, focusing on changes in financial performance and the adoption of digital marketing practices following participation in assistance programs. Results. The findings indicate that the training and assistance programs significantly improved financial management practices among BUMDes managers. In addition, there was a notable increase in the adoption of digital marketing strategies, which enhanced business visibility, customer reach, and overall financial sustainability of the participating BUMDes. Conclusion. The study concludes that targeted support in financial management and digital marketing is effective in strengthening the capacity and sustainability of BUMDes in Gunungkidul. These findings highlight the importance of structured capacity-building programs in empowering local enterprises and provide a practical model that can be replicated in other rural areas to enhance economic resilience and community-based development.
Co-Authors Antong Antong Bruna Costa Elsa Tandi Sampe Halim Usman Izzul Ashlah Khrisna Anggun Yuliana Loso Judijanto Putri Indah Rachel Chan Rahma Nurzianti Ryan Teo Sukma Wijayanti Tiago Costa Yuliana Badren