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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 Syarikat : Jurnal Rumpun Ekonomi Syariah Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL LENTERA BISNIS 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 Dinamika Sosial: Jurnal Pendidikan Ilmu Pengetahuan Sosial BISMA (Bisnis dan Manajemen) Relevance: Journal of Management and Business Journal of Islamic Economics Lariba Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah LAN TABUR: JURNAL EKONOMI 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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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.
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.
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.
Understanding The Drivers of Interest in Fintech Adoption: Examining The Moderating Influence of Religiosity Baharuddin, Jukri; Supriyanto, Achmad Sani; Siswanto, Siswanto; Ekowati, Vivin Maharani
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 3 (2023): JABM Vol. 9 No. 3, September 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.3.695

Abstract

Fintech is an innovation in financial services with the application of modern technology to introduce practicality, convenience, ease of access, and affordable costs. The purpose of this study was to examine the impact of attitudes, subjective norms, and behavioral control in the theory of planned behavior on interest in utilizing fintech, using religiosity as a moderation variable. This research is a quantitative study with explanatory research method to prove the research hypotheses. Data were gathered through the distribution of questionnaires to 570 respondents who had or were utilizing fintech, and analyzed using partial least squares (PLS). The findings revealed that attitudes, subjective standards, and behavioral control had a substantial impact on interest in utilizing fintech, while religiosity does not moderate the relationship between variables. As a result, fintech service providers are advised to increase positive assessments of the use of fintech services, to make use of social media, and to collaborate with influencers to hype up Indonesians' interest in using fintech. The research findings could be useful for increasing interest in utilizing fintech by engaging in tangible consumer financial and technology education that supports wider adoption of fintech. Keywords: planned behavior, subjective norm, behavioral control, fintech
Peran Job Satisfaction sebagai Pemediasi Pengaruh Employee Engagement dan Organizational Commitment Terhadap Employee Performance Febria Agustianingsih; Vivin Maharani Ekowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1994

Abstract

Management is a process of coordinating activities with the aim of time efficiency through cooperation with others. The company will be able to achieve organizational goals if it has employees with good performance. The purpose of this study was to examine the impact of employee engagement, organizational commitment on employee performance using job satisfaction as a mediation variable. This research is a quantitative study with explanatory research method to prove the research hypotheses. Data were gathered through the distribution of questionnaires to 88 respondents, and analyzed using partial least squares (PLS). The result of this study show that employee engagement directly affects employee performance, organizational commitment directly affects employee performance, Job satisfaction mediates the influence of employee engagement on employee performance and Job satisfaction mediates the influence of  organizational commitment on employee performance.
Peran Motivasi Sebagai Pemediasi Pengaruh Kompensasi, Self Efficacy Terhadap Kinerja Pegawai Husni Azahiroh; Vivin Maharani Ekowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2098

Abstract

The aim of this research is to examine and analyze the role of motivation as a mediator in the influence of compensation and self-efficacy on employee performance. The research was conducted at the Secretariat of The Regional House of Representatives of Malang Regency using explanatory research design and quantitative approach methods. The study population consisted of 86 people with sample selection using a saturated sampling technique. Data were obtained through interviews, literature studies, and questionnaires distributed to respondents. Data analysis was carried out using SmartPLS 4.1 with several testing stages including outer model test, inner model test, hypothesis testing, and mediation testing. The results showed that: 1) positively and significantly compensation affects employee performance with a p-value of 0.002, 2) positively and significantly self efficacy affects employee performance with a p-value of 0.010, 3) positively and significantly motivation affects employee performance with a p-value of 0.000, 4) motivation has a mediating role on the effect of compensation on employee performance with a p-value of 0.009, and 5) motivation has a mediating role on the influence between self 5) motivation has a mediating role on the effect of self efficacy on employee performance with a p-value of 0.007.
Reconstructing Islamic Human Development Index in Indonesia Arsyad, Maulana Kamal; Supriyanto, Achmad Sani; Ekowati, Vivin Maharani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 4 (2025): November-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20254pp389-405

Abstract

This study aims to examine the construct validity of the Islamic Human Development Index (IHDI) indicators developed by Anto 2011 and Rama & Yusuf 2019 in the context of human development in Indonesia to ensure an appropriate index is obtained. The analysis method used is Principal Component Analysis (PCA) with secondary data from 34 provinces in Indonesia for the year 2024. The results show that two indicators, namely the zakat to GDP ratio and the Gini ratio, were eliminated due to high inter-regional variability. The study identifies four main components that form the IHDI, which are the socio-religious dimension, quality of life, economic welfare, and social mobility, explaining a total variance of 75.72 percent. The novelty of this research lies in the empirical reconstruction of the IHDI using the PCA approach, which produces a measurement structure more representative of the socio-economic conditions in Islamic Indonesia compared to the commonly used IHDI. The findings suggest that the PCA-based IHDI model can serve as a foundation for formulating more representative inter-provincial policies in Indonesia aligned with Islamic ethical values at the provincial level.
Legal Dimension in Waqf Governance: The Role of Compliance Mediation in The Influence of Human Resources Quality and Supervision on The Accountability of Waqf Institutions Grandis Imama Hendra; Nur Asnawi; Vivin Maharani Ekowati
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6482

Abstract

This study aims to analyze the role of compliance mediation in influence of human resource (HR) quality and supervision on accountability of waqf institutions registered with the Indonesian Waqf Board (BWI). This study provides insight into how these factors interact to improve institutional accountability, which is an important element in maintaining public trust in waqf management. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected through a survey of 164 respondents consisting of stakeholders and practitioners at the Waqf Nadzir Institution. This model evaluates the direct and mediation relationships between variables. The results of the study indicate that the quality of human resources does not have a significant direct effect on the accountability of waqf institutions or on compliance. In contrast, supervision has a positive and significant effect on compliance and accountability. Compliance is proven to only mediate the relationship between supervision and accountability, but cannot mediate the relationship between the quality of human resources and accountability. This finding emphasizes the importance of effective supervision in improving institutional compliance and accountability. The quality of human resources in waqf institutions needs to be considered to improve the accountability of waqf institutions. The novelty of this study is to develop a theory of legitimacy in terms of the need for supervision in improving the accountability of waqf institutions mediated by waqf institution compliance.
Co-Authors Abdil Tsabit Fadhila Abdul Fatah Rusydi Achmad Sani Supriyanto Achmad Sani Supriyanto Ahmad Firza Fahreza Sani Ahmad Tibrizi Soni Wicaksono Ahmad, Yusuf Falaqi Aisyah Trining Tias Amelindha Vania Amiddana Ulin Nuha AR, Sri Wahyuni Safitri Arsyad, Maulana Kamal AUNUR ROFIQ Baharuddin, Jukri Bima Riansyah Ceta Indra Lesmana Choiriyah, Siti Nur Dafin Ardiano Eko Suprayitno Fadilah, Frika Fahmi, Much. Maftuhul Faisol Faisol Fajrin, Yunita Agfa Faruq, Muhammad Al Fauzan Almanshur Febria Agustianingsih Forbis Ahamed Frisna Zulfi Salsabila Grandis Imama Hendra Grandis Imama Hendra, Grandis Imama Hidayati, Elly Wahyu Hidayatur Rahman 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 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 Mohammad Mu'zi Masyfa Audzillah Mu’is, Achmad Muchamad Iqbal Fatah Munirul Abidin Natasya Putri Salsabilla Novi Kurnia Nur Asnawi Nur Kholis Nur Shodiq Askandar Nuri Ma'rifatul Laily Rachmawati, Dewi Lailatul Ratna Mitasari Ridwan, Muhtadi Rohmah, Lathifah Aulia Nur S Siswanto Saffanah Azzahra Sari, Lutfiah Novita Setiani Setiani Setiani Setiani, Setiani Siswanto Siswanto Sopiyatun, Sopiyatun Syahirul Alim Talia Putri Kamila Tias, Aisyah Trining Titis Miranti Triwahyuni, Ririn Ulfi Kartika Oktaviana Umi Julaihah Utmiati, Nur Aulia Kusuma Viola Putri Permadani Wibisono, Nurharibnu Yuwan Ferdiana Ilahi