Articles
<![CDATA[ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH SEBELUM DAN SESUDAH TERDAFTAR DI BEI ]]>
<![CDATA[Yetri Martika Sari]]>
<![CDATA[ I-Finance Journal Vol 5 No 1 (2019): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v5i1.3717
<![CDATA[This study aims to assess the soundness of sharia commercial banks before and after being registere don the Indonesian stock exchange using the Risk-Based Bank Rating (RBBR) method which is stipulated in the OJK regulation No.8/POJK.03/2014 concerning the assessment of the soundness level of sharia commercial banks and sharia businessunits. The object of this research are sharia commercial banks registered on the Indonesian stock exchange (IDX). The sampling technique in this study used purposive sampling with the criteria of sharia commercial banks which was conducting an initial public offering in 2018. Two samples were obtained for this research, namely BRIS and BTPNS. The analytical techniques in this study were descriptive quantitative using four RBBR factors namely risk profile (NPF and FDR), GCG, profitability (NOM and ROA), andcapital (CAR). The resultsofthis study on the soundness of the bank before and after being listed on the IDX did not indicate a difference in the health rating of the banks both BRIS and BTPNS. the results of a comparison of the performance of BRIS and BTPNS seen from the four RBBR factors showed tha tBTPNS's performance was better than BRIS's performance.]]>
<![CDATA[Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit ]]>
<![CDATA[Yetri Martika Sari]]>;
<![CDATA[Rosydalina Putri]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v11i2.7661
<![CDATA[This study aims to investigate external auditors' perception of the impact of artificial intelligence's ease of use and usefulness on audit quality, while also examining the potential scepticism among external auditors towards the integration of artificial intelligence in the audit process. A quantitative approach is utilized to analyze the relationship between the variables. The research was conducted through questionnaires distributed via telegram and WhatsApp groups, email, and collaboration with IAPI. One hundred and eight valid responses were gathered from external auditors of Big Four KAP, internationally affiliated KAP - non big four, and national KAP. Findings reveal that external auditors do not exhibit a sceptical attitude towards the usage of artificial intelligence in the audit process. The test results demonstrate that external auditors' perceptions of the ease of using artificial intelligence aids in enhancing audit quality. Similarly, gauging external auditors' perceived usefulness or benefits of artificial intelligence can also lead to improved audit quality. This study's sample is limited to external auditors of financial statements at public accounting firms, and therefore the findings should not be extended to other types of auditors such as government or internal auditors. This study offers external auditors a thorough comprehension of how artificial intelligence contributes to the audit process to improve audit quality. The necessity for external auditors to improve their technical skills arises due to the increased utilization of big data by businesses. Hence, universities must provide graduates with competence in not only accounting and auditing but also the latest technology.]]>
<![CDATA[Analisis Dampak Keterbukaan Perdagangan Internasional Terhadap Ketimpangan Pendapatan dalam Perspektif Ekonomi Islam pada 34 Provinsi di Indonesia Tahun 2018-2022 ]]>
<![CDATA[Lisa Anggraini]]>;
<![CDATA[Yetri Martika Sari]]>;
<![CDATA[Nurlaili Nurlaili]]>;
<![CDATA[Ghina Ulfah Saefurrahman]]>;
<![CDATA[Alief Rakhman setyanto]]>
<![CDATA[ JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 4 (2024): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrime-itb.v2i4.2383
<![CDATA[This research aims to analyze the impact of international trade openness on income inequality. The impact of international trade openness is to increase foreign direct investment entering a country. The higher the level of foreign direct investment (FDI), the greater the possibility of income inequality. This can be caused by the uneven trickling down effect of foreign investment. High unemployment rates can result in lower incomes for the remaining workers, which in turn increases income inequality. Then, high inflation can cause a decrease in people's purchasing power, which in turn can increase income inequality. The research method used is a quantitative method. The type of data used is secondary data taken from the official website of the Indonesian Central Statistics Agency (BPS). The data analysis method used in this research is panel data analysis, regression model selection, classical assumption testing, and hypothesis testing using a data analysis tool, namely E-views version 10. The results of this research show that Foreign Direct Investment (FDI) has a positive effect and significant to income inequality, the Open Unemployment Rate (TPT) has no effect on income inequality, and Inflation has a negative and significant effect on income inequality]]>
<![CDATA[Financial governance: Cases at Village-Owned Enterprises (BUMDEs) in Lampung Province ]]>
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Sari, Yetri Martika]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v6i1.1625
<![CDATA[Purpose: This study examines the accountability and transparency of BUMDes financial governance implementation in Lampung Province within four stages of the financial governance process, which results in BUMDes inactivity. Research methodology: This study uses a qualitative approach to analyze financial governance in BUMDes. The analysis is viewed from the four stages of village finance governance and indicators of transparency and accountability. Data collection was carried out through interviews with BUMDes administrators and distributing questionnaires. The resource persons in this study were BUMDes managers in Lampung Province. Results: This study affirms that while the financial governance process in BUMDes incorporates elements of transparency and accountability, the level of implementation is inadequate, resulting in inactive BUMDes in Lampung Province. Finance governance is carried out based on BUMDes management's needs and understanding without appropriate governing documentation. Additionally, this research highlights the necessity for community participation to be appropriately implemented. Limitations: The focus on village-owned enterprises in Lampung Province limits the generalizability of the study findings to other village-owned enterprises in other provinces. Contribution: This research provides insight into BUMDes financial governance, specifically the implementation of finance governance in Lampung Province. It also examines which parts of the four stages of the financial governance process need improvement and optimization to increase transparency and accountability of BUMDes, as well as decrease the number of inactive BUMDes. This is a previously unexplored topic of research that is relevant to all stakeholders concerned with BUMDes financial governance.]]>
<![CDATA[Perspektif kepuasan mahasiswa : Pengaruh good university governance terhadap kompetensi tenaga pengajar dan fasilitas pendidikan ]]>
<![CDATA[Sari, Yetri Martika]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4i10.1679
<![CDATA[The purpose of this study is to examine the effect of good university governance and its indicators on indicators of competence of lecturer and learning facilities in terms of student satisfaction perspective. The research data was collected using a questionnaire and obtained 278 respondents who are active students at Strata 1 level at the State Islamic Religious College in Bandar Lampung. This research is a quantitative research and uses smartPLS in processing data. The results of this study confirm the notion that good university governance has an effect on student satisfaction on the competence of lecturer and learning facilities, partially supported. This study provides insight that not all indicators of good university governance have an influence on indicators of student satisfaction on the competence of lecturer and learning facilities. This result can be used as a reference in managing higher education institutions to achieve the mission of a world class university and the implementation of an independent campus policy.]]>
<![CDATA[The effect of managerial ownership, profitability and leverage on earnings management in islamic economic perspective ]]>
<![CDATA[Yulinda, Tika]]>;
<![CDATA[Sari, Yetri Martika]]>;
<![CDATA[Ermawati, Liya]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 15 No. 4 (2024): August-September: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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<![CDATA[The emergence of earnings management is the impact of agency problems that occur between the owners and management of the company caused by a misalignment of interests and is often referred to as agency conflict. This earnings management action can reduce the credibility of financial reports because the figures presented in the financial reports do not reflect the actual situation. This study aims to analyze partially and simultaneously the effect of managerial ownership, profitability and leverage on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This research is a quantitative study. The type of data used is secondary data obtained from the company's official website on the Indonesia Stock Exchange. The sample in this study consisted of 12 companies in the 2020-2023 period, totaling 48 sample data. The data analysis used is panel data regression analysis using the E-Views 9 program. The results of this study indicate that partially managerial ownership and profitability do not affect earnings management, while leverage has a positive and significant effect on earnings management. Simultaneously managerial ownership, profitability and leverage affect earnings management.]]>
<![CDATA[EFFECTS OF GENDER MODERATION: LOCUS OF CONTROL, ORGANIZATIONAL BEHAVIOR, BUDGET PLANNING, EMPLOYEE PERFORMANCE ]]>
<![CDATA[Mareta, Yesi Restia]]>;
<![CDATA[Martika Sari, Yetri]]>;
<![CDATA[Devi, Yulistia]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i2.36218
<![CDATA[The purpose of this study is to analyze how the performance of employees in the organizational bureau of the Lampung Provincial Regional Secretariat, in order to improve their performance, is influenced by individual beliefs, both internal and external, cooperation and responsibility. The research data was collected using a questionnaire and obtained from 42 respondents who are employees at the Lampung Provincial Regional Secretariat Organization Bureau. This study uses a quantitative approach of primary data with research instruments using the questionnaire method, namely distributing questionnaires, then the results are collected and analyzed using SEM-PLS analysis with SmartPLS 3 software. The study results showed that locus of control did not affect employee performance, organizational behavior did not affect employee performance, and budget planning affected employee performance in the Lampung Provincial Regional Secretariat Organizational Bureau. Then, the gender moderation test, which aims to understand if and how gender differences influence the relationship between locus of control, organizational behavior, and budget planning to employee performance, found that gender does not play a significant role in these relationships. The realization of a budget plan must be determined by something other than the difference between men and women in the organizational bureau of the Lampung provincial regional secretariat.]]>
<![CDATA[Pengaruh Audit Internal, Sistem Informasi Akuntansi Dan Komitmen Organisasional Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Agrayi Afifa Putri]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Yetri Martika Sari]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.133
<![CDATA[The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.]]>
<![CDATA[ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? ]]>
<![CDATA[Sari, Yetri Martika]]>;
<![CDATA[Ridwansyah, Ridwansyah]]>;
<![CDATA[Tubarad, Chara Pratami Tidespania]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.1.07
<![CDATA[Abstrak – Pentingkah Standar Audit Syariah bagi Auditor?Tujuan Utama - Tujuan dari penelitian ini adalah untuk menelaah apakah standar audit syariah yang spesifik diperlukan bagi auditor eksternal di perbankan syariah.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melibatkan dewan pengawas syariah, praktisi, akademisi, dan auditor eksternal sebagai informan.Temuan Utama - Standar audit syariah diperlukan bagi auditor eksternal pada lembaga syariah. Standar ini akan memberikan pedoman untuk melaksanakan audit kepatuhan syariah berdasarkan prinsip-prinsip Islam. Implikasinya, kepercayaan publik akan meningkat.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori agensi dalam audit berbasis syariah. Selain itu, penelitian ini menekankan adanya kebutuhan masyarakat terkait jaminan atas kepatuhan syariah yang dilakukan oleh auditor.Kebaruan Penelitian – Penelitian ini membahas mengenai kebutuhan profesi auditor eksternal di terhadap standar audit syariah eksternal. Abstract - Are Shariah Auditing Standards Necessary for Auditors?Main Purpose - The objective of this study is to examine whether specific Islamic auditing standards are needed for external auditors in Islamic banking.Method - This study uses a qualitative descriptive method. The research involved sharia supervisory boards, practitioners, academics, and external auditors as informants. Main Findings - Shariah auditing standards are needed for external auditors in Islamic institutions. This standard will provide guidelines for conducting sharia compliance audits based on Islamic principles. The implication is that public trust will increase.Theory and Practical Implications - This research confirms agency theory in sharia-based auditing. In addition, this research emphasizes the public's need for auditors to ensure sharia compliance. Novelty - This research discusses the needs of the external auditor profession for external sharia audit standards.]]>
<![CDATA[EARNINGS QUALITY FROM A SHARIA ACCOUNTING PERSPECTIVE: TAX ALLOCATION, PROFIT PERSISTENCE AND PROFIT GROWTH ]]>
<![CDATA[Amelia, Vinca]]>;
<![CDATA[Martika Sari, Yetri]]>;
<![CDATA[Dewi, Yulistia]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 7, No 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v7i1.36293
<![CDATA[This research examines the influence of tax allocation, profit persistence and profit growth on profit quality partially and simultaneously in manufacturing companies listed on the Jakarta Islamic Index. The sampling technique used in this research was purposive sampling. The number of participants in this study was 55. The data analysis used is panel data regression using the E-Views 12 application. The results of this study show that partially the tax allocation variable (X1), earnings persistence (X2), and profit growth (X3) do not affect earnings quality (Y). Then, the research results show that simultaneously, tax allocation (X1), profit persistence (X2), and profit growth (X3) do not have a significant effect on profit quality. This research provides insight into managing manufacturing companies listed with JII to pay more attention to tax allocation, maintain profit stability, and ensure healthy profit growth. This is important to improve the quality of profits that can be trusted by investors and other stakeholders. Then, profits from a Sharia accounting perspective are allowed according to feasibility, fairness and impartiality principles and must not be infected by the influence of bias that should not occur.]]>
