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All Journal Jurnal Al-Qardh DIJB (Diponegoro International Journal of Business) EkBis: Jurnal Ekonomi dan Bisnis ACE : Accounting Research Journal Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Az Zarqa': Jurnal Hukum Bisnis Islam Jurnal Dinamika Akuntansi dan Bisnis (JDAB) The International Journal of Financial Systems
Wijayanti, Dwi Marlina
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The effect of asymmetric information and financial distress ratio on earnings management with corporate governance as moderating variables Salsabil, Sanchia Fairuz; Wijayanti, Dwi Marlina
Diponegoro International Journal of Business Vol 7, No 1 (2024)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.7.1.2024.44-57

Abstract

This study aims to examine the effect of asymmetric information and financial distress ratio on earnings management with corporate governance as a moderating variable. Previous studies examining this topic still have inconsistent results. Seeing this, the researchers tried to re-examine using a sample of retail companies/trading sector, services and investment in the retail trade sub-sector listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The sample of this research was taken through purposive sampling, totaling 20 companies. Data analysis methods are descriptive statistics, regression analysisi, and Moderated Regression Analysis (MRA) using Econometric Views (EViews) 10 for windows. The results showed that asymmetric information and liquidity had a positive effect on earnings management, while liquidity and leverage had a negative effect on earnings management. Independent commissioners can moderate the effect of asymmetric information and liquidity on earnings management but cannot moderate the effect of profitability and leverage on earnings management. The audit committee can moderate the effect of financial leverage (profitability, liquidity and leverage) on earnings management, but cannot moderate the effect of asymmetric information on earnings management.
Economic Recovery Strategy: The Role of MSMEs Credit Access and Optimization of Regional Fiscal Stimulus in Islamic Economics Framework Prajasari, Anniza Citra; Wijayanti, Dwi Marlina
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.2.2334

Abstract

This paper aims to analyze the determinants of economic recovery in North Sumatra using district-based panel data from 2020-2022 using the Random Effect Model. Several variables derived from the implications of fiscal and monetary policies such as MSME credit access, inflation, the effectiveness of income spending, poverty, unemployment rate, and human development index were used to analyze economic recovery as proxied by GRDP per capita. Our findings indicated that the position of MSMEs' credit and relative poverty have a significant positive effect on economic recovery in North Sumatra. Conversely, the unemployment rate and human development index have a significant negative effect on economic recovery in North Sumatra. Inflation and the effectiveness of income spending have an insignificant effect on economic recovery in North Sumatra. These findings recommend that the government and the central bank should support increased access to MSME credit in terms of regulations, the availability of bank financial institutions, and allocations. In addition, it is crucial to maintain the effectiveness and increase indirect budget allocations for social fund posts that can be integrated with Islamic Social Funds such as Zakat, Infaq, and Shadaqah to address poverty and unemployment challenges to improve the community’s quality of life and accelerate economic recovery in North Sumatra.
What Drives Firms to Enter Carbon Market? An Experimental Evidence Wijayanti, Dwi Marlina
The International Journal of Financial Systems Vol. 2 No. 2 (2024)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v2i2.70

Abstract

Carbon exchange is a very new issue in Indonesia. Therefore, understanding the potential of carbon exchange to realize Net-Zero Emission is crucial. This study explores the factors that can encourage companies to enter the carbon exchange by understanding behavioral and non-behavioral factors. Psychological theory is also used to explain the motivation of corporate managers in making strategic decisions. This study is a quantitative study using experiments. The experimental design used is 2x2x2 between subjects. Data were analyzed using analysis of variance (ANOVA). The results of this study indicate that regulatory pressure, financial incentives, and international trade are factors that can encourage companies to enter the carbon exchange/carbon market. In addition, carbon trading is unable to outperform carbon taxes in the short term due to cost efficiency and investment costs in companies. In addition, this study can be a reference for policy makers to optimize the role of IDXCarbon in carrying out its functions and encourage more companies to be involved in carbon exchange trading to realize Net-Zero Emission by 2060.
Meningkatkan Kinerja Berkelanjutan UMKM Melalui Manajemen Rantai Pasokan Halal Jannah, Syayyidah Maftuhatul; Wijayanti, Dwi Marlina
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 9 No 1 (2025)
Publisher : Universitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/jihbiz.v9i1.6287

Abstract

The purpose of this study is to examines the impact of implementing ten aspects related to halal supply chain management on its effectiveness, particularly in improving sustainability across economic, social, and environmental dimensions for MSMEs. The research adopts a quantitative research approach, collecting data through a self-administered survey conducted among MSMEs located in Yogyakarta, Indonesia. The results of the data analysis using SEM-PLS. The results indicate that six aspects of halal supply chain management significantly contribute to upholding halal integrity, enhancing customer satisfaction and branding, and improving process quality. Additionally, a higher implementation of these aspects is directly linked to an enhancement in the sustainable performance of MSMEs. This research provides insight that MSMEs still need to be fostered in implementing Halal Supply Chain Management.
Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan, Audit Quality, Dan Opinion Shopping Terhadap Opini Audit Going Concern Zahra, Lathifah; Wijayanti, Dwi Marlina
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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

Abstract

A going concern audit opinion is an auditor's assessment that indicates that a company cannot maintain its business. This assessment has the effect of losing public trust in the company's image. The aim of this research is to analyze and provide empirical evidence regarding the influence of liquidity, profitability, leverage, company size, audit quality, and opinion shopping on going concern audit opinions in various industrial sector companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses a purposive sampling technique with a sample size of 24 companies, with logistic regression analysis using EViews 12. The results of this research show that the liquidity and profitability variables have a negative effect on the acceptance of going concern audit opinions. Meanwhile, the variables leverage, company size, audit quality, and opinion shopping have no effect on receiving going concern audit opinions. The results of this research can be a reference for plans and policies in the company so that conditions remain stable for the sustainability of the company
Procedural Efficiency vs Legal Certainty in Islamic Finance Disputes: A Maṣlaḥah and Saddu Al-Żarī’ah Analysis Wijayanti, Dwi Marlina; Luthfi, A Hashfi
Az-Zarqa': Jurnal Hukum Bisnis Islam Vol. 17 No. 1 (2025): Az-Zarqa'
Publisher : Sharia and Law Faculty of Sunan Kalijaga Islamic State University Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/az-zarqa.v17.i1.4489

Abstract

Abstract: The resolution of Islamic economic disputes involving land collateral without mortgage titles reveals a persistent tension between procedural efficiency and the certainty of creditor protection. This study examines patterns in Indonesian Religious Court rulings through a case study of Sumenep No. 1/Pdt.G.S/2020/PA.Smp, combining a normative analysis of statutory and judicial regulations with an empirical reading of the court decision. The findings indicate a strong pro-efficiency orientation: simplified claims are accepted, contract validity is upheld based on Article 1320 of the Civil Code, and access to justice for small-value disputes is expanded. However, this also weakens the creditor’s legal position, as non-mortgage collateral does not provide executorial title or preferential rights. The mapping confirms a regulatory gap concerning non-mortgage collateral in Islamic economic transactions and inconsistent judicial reasoning across cases. The maṣlaḥah mursalah framework evaluates the benefits of procedural acceleration as legitimate only when it does not erode execution certainty, while saddu al-żarī‘ah emphasizes closing potential harm channels, such as opportunistic debtor behavior and increased financing costs. Policy recommendations include harmonizing the Mortgage Law, the Indonesian Religious Courts Law, and simplified claim procedures; drafting national technical guidelines for judges on verifying non-mortgage collateral and formulating enforceable judgments; and strengthening Sharia governance to ensure uniform standards of evidence, oversight, and transparency. This synergy aims to reconcile the principle of simple, fast, and low-cost justice with transaction certainty, thereby protecting both access to justice and creditor rights.   Abstrak: Penyelesaian sengketa ekonomi syariah yang melibatkan jaminan tanah tanpa Hak Tanggungan menampilkan ketegangan antara efisiensi prosedur dan kepastian perlindungan bagi kreditur. Kajian ini menelusuri pola putusan Pengadilan Agama melalui studi kasus Sumenep No. 1/Pdt.G.S/2020/PA.Smp, memadukan telaah normatif atas undang-undang dan regulasi peradilan dengan pembacaan empiris terhadap putusan. Temuan menunjukkan orientasi pro-efisiensi yakni gugatan sederhana diterima, keabsahan perjanjian ditegakkan berdasar Pasal 1320 KUH Perdata, dan akses keadilan bagi nilai sengketa kecil meningkat. Konsekuensinya, posisi kreditur melemah karena agunan non-Hak Tanggungan tidak menghadirkan titel eksekutorial maupun hak preferen. Pemetaan menegaskan kekosongan pengaturan teknis tentang agunan non-HT di ranah ekonomi syariah dan variasi pertimbangan yudisial antarperkara. Kerangka maṣlaḥah mursalah menilai kemanfaatan percepatan proses hanya sahih bila tidak menggerus kepastian eksekusi, sedangkan saddu az-żarī’ah menuntut penutupan celah yang membuka peluang mudarat seperti perilaku oportunistik debitur dan lonjakan biaya pembiayaan. Rekomendasi diarahkan pada harmonisasi UU Hak Tanggungan, UU Peradilan Agama, dan ketentuan gugatan sederhana, penyusunan pedoman teknis nasional bagi hakim terkait verifikasi jaminan non-HT serta amar eksekusi yang operasional, dan penguatan tata kelola syariah agar standar pembuktian, pengawasan, dan transparansi seragam. Sinergi ini diharapkan menyatukan asas sederhana-cepat-biaya ringan dengan kepastian transaksi jaminan, sehingga akses dan hak kreditur sama-sama terlindungi.
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun, Muhfiatun; Prasojo, Prasojo; Wijayanti, Dwi Marlina; Fitrijanti, Tettet
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.24262

Abstract

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study Wijayanti, Dwi Marlina; Yandra, Fachmi Pachlevi
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.14178

Abstract

This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from universities in Yogyakarta, Indonesia, who have an adequate understanding on the duties of a management accountant. The experimental data is processed using ANOVA to compare the mean between the experimental groups. The results indicate that the incentives can encourage individuals to report a fraud on conditions of high emotional relations and low organizational justice. Furthermore, when individuals have low emotional relations and high organizational justice, there is no difference between whistleblowing intention on non-anonymous reporting channels (without incentive) as well as anonymous reporting channels
Dilema Etika pada Akuntan Sebuah Studi Persepsi Mahasiswa Akuntansi Wijayanti, Dwi Marlina; Kasingku, Frisky Jeremi; Rukmana, Risa
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.6750

Abstract

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.
The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management Yanuarsa, Muhammad; Wijayanti, Dwi Marlina; Haryono, Slamet
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. This study is a quantitative study with a sample of 71 companies listed on the Indonesia Stock Exchange in 2017-2019. The data is processed by multiple regression using E-views. The results show that long-term debt has a negative effect on earnings management and short-term debt has a positive effect on earnings management. Other results show that independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership do not cause earnings management. The limitation of this study is that it does not use a sample in the financial sector. Nevertheless, this research contributes practically and theoretically. This study also facilitates the weaknesses of previous research by adding variables of debt structure and ownership structure.
Co-Authors Fachmi Pachlevi Yandra Frisky Jeremy Kasingku Jannah, Syayyidah Maftuhatul Luthfi, A Hashfi Muhfiatun, Muhfiatun Mustamiroh, Tri Fadhilatul Prajasari, Anniza Citra Prasojo, Prasojo Risa Rukmana Salsabil, Sanchia Fairuz Slamet Haryono Tettet Fitrijanti, Tettet Yanuarsa, Muhammad Zahra, Lathifah