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All Journal Jurnal Ekonomi Pembangunan ETIKONOMI IQTISHODUNA JAM : Jurnal Aplikasi Manajemen Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Dimensi Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Management and Economics Journal (MEC-J) MALIA JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION TSAQAFAH Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL LENTERA BISNIS JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Dialektika: Jurnal Ekonomi dan Ilmu Sosial Management Studies and Entrepreneurship Journal (MSEJ) Jurnal E-Bis: Ekonomi Bisnis Journal of Islamic Economics and Finance Studies AL-FALAH : Journal of Islamic Economics Jurnal Manajemen Bisnis dan Keuangan Share: Jurnal Ekonomi dan Keuangan Islam BISMA (Bisnis dan Manajemen) Relevance: Journal of Management and Business Journal of Islamic Economics Lariba Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ecogen
Vivin Maharani Ekowati
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Improving Village Government Performance through Village Financial Management, Good Village Governance, and Knowledge Management Wibisono, Nurharibnu; Asnawi, Nur; Ekowati, Vivin Maharani
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p164-177

Abstract

Introduction/Main Objectives: The purpose of this study is to investigate the influence of Village Financial Management (PKD), Good Village Governance (GVG), and Knowledge Management (KM) on Village Government Performance (KPD) from a sharia economic perspective. Background Problems: Due to the substantial influx of village funds following the introduction of Law No. 6/2014, the Village Government and Village Financial Management Officers (PPKD) must effectively and precisely handle village finances. Novelty: This study proves that good PKD, GVG, and KM development as an adaptation to changes in regulations, technology, corruption prevention, and calls for administrative change can enhance the Village Government's effectiveness. Research Methods: The study takes a quantitative method with simple random sampling procedure. The study's population was all villages in Madiun Regency, totaling 198 villages. Proportionally selected 66 villages from 15 sub-districts and 348 respondents of Village Financial Management Implementers (PPKD). Multiple regression using the SmartPLS 4 test tool was the data analysis method. Finding/Results: Multiple regression using the SmartPLS 4 test tool was the data analysis method. Conclusion: To implement bureaucratic reform and New Public Management, the Village Government must continue to improve PKD and GVG and foster KM as a way to serve the public, be accountable to the public, and work toward the village's vision and goal.
Kepuasan Kerja Pegawai: Peran Kepemimpinan Transformasional, Work Life Balance dan Psychological Well Being Fadhila, Abdil Tsabit; Ekowati, Vivin Maharani; Supriyanto, Achmad Sani
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7610

Abstract

The success of a organization in achieving its targets is highly dependent on the skills and abilities of its employees. HR is a key factor that drives all organizational activities. The purpose of this study is to examine and analyze the effect of transformational leadership and work-life balance on job satisfaction,  and testing psychological well-being as a mediator of the influence of transformational leadership and work-life balance on job satisfaction.. This study employs a quantitative approach using questionnaires distributed to employees. The population and sample used in this study consist of all employees, totaling 70 employees. The data analysis was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the help of SmartPLS software. The results indicate that transformational leadership has a positive and significant effect on job satisfaction, while work-life balance does not have a positive and significant effect on job satisfaction. Furthermore, psychological well-being is proven to act as a mediating variable.
Accountability of Cash Waqf Institutions Post the Implementation of Accounting Standard 412 Hendra, Grandis Imama; Asnawi, Nur; Ekowati, Vivin Maharani
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.29531

Abstract

Indonesia has one of the largest potentials for cash waqf collection in the world due to its majority Muslim population and growing Islamic social finance sector. However, this potential remains largely unrealized, partly due to weak financial transparency and inconsistent reporting practices among waqf institutions. This study aims to assess the level of accountability practices among waqf institutions in Indonesia following the issuance of the Accounting Standard for Waqf (PSAK 412). Data were collected from 432 waqf institutions registered with the Indonesian Waqf Board (BWI), of which only nine institutions had published their 2023 financial statements. Using a content analysis based on PSAK 412 and an accountability index adapted from the Internet Financial Reporting (IFR) model, this study evaluates the extent of compliance and disclosure practices. The findings reveal that most institutions have not yet implemented PSAK 412 adequately. Only three institutions, namely Baitul Maal PLN, Dompet Dhuafa, and Yayasan Wakaf Produktif Pengelola Aset Islami Indonesia (PPAII), demonstrated moderate compliance under PSAK 412, with Baitul Maal PLN achieving the highest overall accountability score and a very high IFR index category. These results emphasize the need for stronger government supervision, socialization, and capacity-building initiatives through BWI to improve waqf accountability and transparency. This study contributes to mapping the post-PSAK 412 accountability landscape and provides a foundation for strengthening governance in Indonesia’s waqf sector. Abstrak Akuntabilitas Lembaga Wakaf Tunai setelah Implementasi PSAK 412. Indonesia memiliki potensi terbesar di dunia dalam penghimpunan wakaf tunai karena mayoritas penduduknya beragama Islam dan sektor keuangan sosial Islam yang terus berkembang. Namun, potensi tersebut belum terealisasi secara optimal akibat lemahnya transparansi keuangan dan praktik pelaporan yang belum seragam di antara lembaga-lembaga wakaf. Penelitian ini bertujuan untuk mengukur tingkat praktik akuntabilitas lembaga wakaf di Indonesia setelah diterbitkannya Pernyataan Standar Akuntansi Keuangan (PSAK) 412 tentang Akuntansi Wakaf. Data diperoleh dari 432 lembaga wakaf yang terdaftar di Badan Wakaf Indonesia (BWI), dengan hanya sembilan lembaga yang mempublikasikan laporan keuangan tahun 2023. Analisis dilakukan menggunakan analisis konten berdasarkan PSAK 412 dan indeks akuntabilitas yang diadaptasi dari model Internet Financial Reporting (IFR). Hasil penelitian menunjukkan bahwa sebagian besar lembaga wakaf belum menerapkan PSAK 412 secara memadai. Hanya tiga lembaga, yaitu Baitul Maal PLN, Dompet Dhuafa, dan Yayasan Wakaf Produktif Pengelola Aset Islami Indonesia (PPAII), yang menunjukkan tingkat kepatuhan menengah, dengan Baitul Maal PLN memperoleh skor akuntabilitas tertinggi dan tergolong dalam kategori sangat tinggi pada indeks IFR. Temuan ini menegaskan pentingnya intervensi, sosialisasi, dan pengawasan pemerintah melalui BWI untuk meningkatkan transparansi dan akuntabilitas pengelolaan wakaf. Penelitian ini berkontribusi dalam memetakan tingkat akuntabilitas pasca penerapan PSAK 412 serta memberikan dasar bagi penguatan tata kelola lembaga wakaf di Indonesia.
Peran Burnout sebagai Pemediasi Pengaruh Workload terhadap Turnover Intention pada Pekerja Gen Z di Kota Malang Lestari, Alisca Umi; Almanshur, Fauzan; Ekowati, Vivin Maharani
Jurnal Manajemen Bisnis dan Keuangan Vol 6 No 2 (2025): Oktober 2025
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v6i2.286

Abstract

Human resources are a very important asset for companies. Therefore, companies need to ensure that the employee turnover rate remains low. The purpose of this study is to test the role of burnout as a mediator of the effect of workload on turnover intention among Generation Z workers in Malang City. This study employs a quantitative approach with a population consisting of all Generation Z workers employed in Malang City. The study sample comprised 100 respondents determined using the Lemeshow formula and analyzed with the Partial Least Squares (PLS) technique. The results indicate that workload has no significant effect on turnover intention, workload has a significant effect on burnout, and burnout mediates the relationship between workload and turnover intention.
Does trust matter? examining the impact of socialisation, knowledge, and religiosity on employee performance in banking sector Hasibuan, Lempang; Supriyanto, Achmad Sani; Ekowati, Vivin Maharani; Maksum, Ikhsan; Khan, Ryan Basith; Sani, Ahmad Firza Fahreza; Ahamed, Forbis
BISMA (Bisnis dan Manajemen) Vol. 18 No. 1 (2025)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v18n1.p66-85

Abstract

Knowledge is a critical factor in improving performance and achieving competitive advantage. The purpose of this study is to determine the mediating role of trust in the relationship of socialisation, knowledge, and religiosity toward employee performance in banking sector. This research is quantitative with an explanatory approach. This study surveyed 200 employees of a sharia bank in Indonesia and collected 112 respondents return the questioner. The data analysed using Partial Least Squares Structural Equation Modelling (SEM-PLS). This study confirms that socialisation and knowledge do not affect employee performance directly. Religiosity affects employee performance. Trust mediates the effect of socialisation, knowledge, and religiosity on employee performance. The study provides new evidence on trust in Islamic banking sector related to socialisation, knowledge, religiosity and employee performance. Managers in Islamic banks should strengthen internal socialisation and knowledge-sharing programs that are grounded in religious values to foster greater trust among employees. By prioritising trust-building, managers can enhance employee commitment and overall performance, creating a more cohesive and value-driven organisational culture.
Effect of Interpersonal Relationships, Work Stress, and Work Environment on Employee Performance: The Mediating Role of Job Satisfaction Rachmawati, Dewi Lailatul; Vivin Maharani Ekowati
Jurnal Ilmiah Sumber Daya Manusia Vol 8 No 2 (2025): JENIUS (Jurnal Ilmiah Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v8i2.44761

Abstract

In the era of globalization and increasingly fierce business competition, organizations face pressure to maximize employee performance as a critical asset in achieving their business objectives. This research examines how interpersonal relationships, work stress also the work environment influence employee performance, with job satisfaction as a mediating aspect. The study employs a quantitative approach, using employees of Pertamina gas stations in Malang as the population and sample. A saturated sampling technique was used for sample selection, resulting in 33 respondents, with primary data collected for the research. SmartPLS 4 was utilized as the data analysis tool. The outcome reveal that interpersonal relationships have a significant positive impact on employee performance, whereas work stress and the work environment do not show a significant impact. Furthermore, the mediation of job satisfaction in the relationship between interpersonal connections and work stress on employee performance is insignificant. In contrast, the work environment does demonstrate a substantial positive influence. These results emphasize the necessity of fostering strong interpersonal relationships, managing stress effectively, and enhancing the work environment to boost employee performance.
The influence of financial performance on profitability of sharia commercial banks in Indonesia using the CAMEL method Minarni; Abidin, Munirul; Ekowati, Vivin Maharani
Journal of Islamic Economics Lariba Vol. 9 No. 2 (2023)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol9.iss2.art4

Abstract

IntroductionResearch on Islamic commercial banks in Indonesia have been extensively conducted, with a focus on banks in general and large banks. However, research specifically targeting medium-sized banks, namely PT Bank Muamalat Indonesia, PT Bank Mega Syariah, PT Bank Panin Dubai Syariah, PT Bank BCA Syariah, and PT Bank KB Bukopin Syariah, is still limited.ObjectivesThis study aims to examine the influence of the financial performance of Islamic banks on their profitability using the CAMEL indicator.MethodThis research is quantitative with a correlational approach. The population in this study consists of 12 Islamic commercial banks in Indonesia, with 5 of them selected as samples. The sampling technique used is purposive sampling. The study utilizes secondary data from quarterly financial ratio reports of Islamic banks published by the Financial Services Authority (OJK). The analysis involves evaluating the impact of CAR, NPF, NOM, BOPO, and FDR on ROA using multiple linear regression analysis.ResultsThe findings indicate that, partially, CAR and NPF do not significantly affect the ROA of Islamic banks. However, NOM, BOPO, and FDR have a significant impact on the ROA of Islamic banks.Implicationsthe research motivates Islamic bank management to improve their financial ratios to meet the health criteria set by Bank Indonesia (BI) and OJK. Maintaining healthy financial ratios has implications for the level of trust that customers and potential customers have in Islamic banks and ultimately determines the long-term existence of these banks.Originality/NoveltyThis study contributes to the development of risk management theory by examining the factors influencing the fluctuations in the values of CAR, NPF, NOM, BOPO, and FDR on the ROA of Islamic banks.
Operational Risk Control Strategy in Sharia Cooperatives Nur Kholis; Vivin Maharani Ekowati
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.3942

Abstract

This research aims to identify risk management strategies in the LKS Al Yasini sharia cooperative. LKS Al Yasini is a sharia-based financial institution located in Pasuruan, East Java. This study is important to carry out because operational risks still occur frequently and will always occur, although in different and new forms. Therefore, sharia cooperatives need to improve their operational risk management to maintain their existence and increase member trust. The research method used in this research is descriptive with a field research approach. The results of this research indicate that implementing security system improvements and enhancements is very important for sharia cooperatives to control potential risks that may arise. The implications of this research provide an important contribution in increasing understanding of operational risk management in the context of Islamic financial institutions and can serve as a guide for improvements and enhancements in the future.
BUILDING EMPLOYEE PERFORMANCE: THE ROLE OF REWARD AND PUNISHMENT MEDIATED BY WORK DISCIPLINE Ekowati, Vivin Maharani; Supriyanto, Achmad Sani; Permadani, Viola Putri; Fahreza Sani, Ahmad Firza
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v10i2.9686

Abstract

ABSTRACTThe research aims to test and analyze the effect of reward and punishment on employee performance and determine whether work discipline mediates the effect of reward on employee performance and whether work discipline mediates the effect of punishment on employee performance. The population of this research is PDAM Malang employees, totaling 329 permanent employees. The sample size was determined using the Slovin formula with a precision of 10%, so the sample size was 77 employees. The sample determination method used was simple random sampling. The research method uses Path Analysis. The research results show that reward and punishment do not directly influence employee performance. Work discipline mediates the effect of reward and punishment on employee performance. Work discipline can help employees better understand their work and provide more insight into evaluating their performance. The findings of this research can be applied to improve employee performance by giving rewards and applying punishment through work discipline so that organizational goals can be achieved.ABSTRAKTujuan penelitian adalah untuk menguji dan menganalisis pengaruh reward dan punishment terhadap kinerja karyawan, disiplin kerja memediasi pengaruh reward terhadap kinerja karyawan, dan disiplin kerja memediasi pengaruh punishment terhadap kinerja karyawan. Populasi penelitian ini adalah karyawan PDAM Malang berjumlah 329 pegawai tetap. Jumlah sampel ditentukan dengan menggunakan rumus Slovin dengan presisi 10% maka ukuran sampel adalah 77 orang pegawai. Metode penentuan sampel yang digunakan yaitu simple random sampling. Metode penelitian menggunakan Path Analysis. Hasil penelitian menunjukkan bahwa reward dan punishment tidak memiliki pengaruh langsung terhadap kinerja pegawai. Disiplin kerja memediasi pengaruh reward dan punishment terhadap kinerja pegawai. Disiplin kerja dapat membantu pegawai lebih memahami pekerjaan dan memberikan pemahaman lebih tentang evaluasi atas kinerja mereka. Temuan penelitian ini dapat diaplikasikan untuk meningkatkan kinerja karyawan dengan memberikan penghargaan dan menerapkan hukuman melalui disiplin kerja, sehingga tujuan organisasi dapat tercapai.
Liquidity and Leverage Impact on Islamic Bank Value: A Test on Multigroup Moderated Mediation Effect Ahmad, Yusuf Falaqi; Ekowati, Vivin Maharani; Meldona
Journal of Islamic Economics and Finance Studies Vol 6 No 1 (2025): JIEFeS, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v6i1.10869

Abstract

Firm value is a critical indicator for evaluating a company's performance and future prospects in the market. Factors such as liquidity, leverage, and dividend policy can influence firm value, particularly in the Islamic banking sector, which is characterized by distinct financial management principles. This study aims to examine the impact of liquidity and leverage on firm value, with profitability serving as a mediating variable and dividend policy as a moderating variable. The analysis focuses on Islamic Commercial Banks in Indonesia, Pakistan, and Bangladesh over the period 2019–2023. A quantitative research approach is employed, utilizing Moderated Regression Analysis (MRA) and Path Analysis. The sample comprises financial statement data from Islamic Commercial Banks in the three countries. The independent variables are liquidity, measured by the Current Ratio (CR), and leverage, measured by the Debt to Equity Ratio (DER). The dependent variable is firm value, proxied by the Price to Book Value (PBV). Profitability, measured by Return on Assets (ROA), functions as the mediating variable, while the Dividend Payout Ratio (DPR) represents the moderating variable. he findings reveal that both liquidity and profitability have a significant positive effect on firm value, while leverage exerts a significant negative effect. Profitability mediates the relationship between leverage and firm value but does not mediate the relationship between liquidity and firm value. Additionally, dividend policy does not moderate the effect of either liquidity or leverage on firm value. These results suggest that Islamic bank management should prioritize enhancing liquidity and profitability to improve firm value, while also exercising caution in managing leverage due to its adverse impact. Furthermore, as dividend policy does not function effectively as a moderating mechanism, strategies aimed at increasing firm value should focus more on strengthening fundamental financial performance.
Co-Authors Abdul Fatah Rusydi Achmad Sani Supriyanto Ahamed, Forbis Ahmad Tibrizi Soni Wicaksono Ahmad, Yusuf Falaqi Aisyah Trining Tias Amelindha Vania AR, Sri Wahyuni Safitri Arsyad, Maulana Kamal AUNUR ROFIQ Baharuddin, Jukri Ceta Indra Lesmana Choiriyah, Siti Nur Dafin Ardiano Eko Suprayitno Fadhila, Abdil Tsabit Fadilah, Frika Fahmi, Much. Maftuhul Fahreza Sani, Ahmad Firza Fajrin, Yunita Agfa Faruq, Muhammad Al Fauzan Almanshur Febria Agustianingsih Forbis Ahamed Frisna Zulfi Salsabila Grandis Imama Hendra Grandis Imama Hendra, Grandis Imama Hasibuan, Lempang Hidayati, Elly Wahyu Hilda Vironika Husni Azahiroh Ikhsan Maksum Ilfi Nur Diana Inavatul Mafrukhah Indah Yuliana Innayah, Eka Putri Johari, Fuadah Binti Julaihah, Umi Kamila, Putri Muhtarisa Sahda Khan, Ryan Basith Kurniawati Meylianingrum Lestari, Alisca Umi M ADRIKNI SYIFA MARDIANA Masaalah Marasabessy Masyhuri Masyhuri Masyhuri Masyhuri Masyhuri Masyhuri Masyhuri Maulida Fiha Fadzilasani Maulidina, Nur Izzah Meldona Minarni Mochamad Ali Chazmi Dzulfikar Mu’is, Achmad Munirul Abidin Natasya Putri Salsabilla Nuha, Amiddana Ulin Nur Asnawi Nur Kholis Nur Shodiq Askandar Nuri Ma'rifatul Laily Permadani, Viola Putri Rachmawati, Dewi Lailatul Rahman, Hidayatur Ratna Mitasari Ridwan, Muhtadi Rohmah, Lathifah Aulia Nur S Siswanto Sani, Ahmad Firza Fahreza Sari, Lutfiah Novita Setiani Setiani Setiani Setiani, Setiani Siswanto Siswanto Sopiyatun, Sopiyatun Syahirul Alim Tias, Aisyah Trining Titis Miranti Triwahyuni, Ririn Ulfi Kartika Oktaviana Utmiati, Nur Aulia Kusuma Wibisono, Nurharibnu Yuwan Ferdiana Ilahi