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Comparative study between the performances of two Islamic indices Gardika, Rama; Banani, Ade; Sulistyandari, Sulistyandari
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2018.20.1.1021

This study aims to analyze the differences in the performance of FTSE Bursa Malaysia EMAS Shariah (FBMS) in Malaysia and Indonesia Sharia Stock Index (ISSI) in Indonesia by using Sharpe, Treynor, and Jensen ratio. Type of this study is quantitative research by using hypothesis testing and purposive sampling technique. Population in this study is all sharia indices listed on Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM). From the sampling process obtained two indices. These indices are FTSE Bursa Malaysia EMAS Syariah (FBMS) and Indonesia Sharia Stock Index (ISSI). Objects of this study are monthly index returns during the period of July 2012 to June 2012 which amounted to 60 data. Hypothesis testing is intended to determine whether there is significant difference between the performance of FBMS and ISSI on the measurement of Sharpe, Treynor, and Jensen ratio. Test was conducted by using Two Independent Samples t-test. Results showed that there is no significant difference between the performance of FBMS and ISSI on the Sharpe, Treynor, and Jensen ratio. Implication of this study is that the results of this study can be used as a reference for companies in selecting which Islamic index prefer to issue the stock in based on the performance measured using Sharpe, Treynor, and Jensen ratio. Results of this study also can be used as a reference for investors who are interested in investing funds in sharia stocks in Indonesia and Malaysia.

PERANAN MANAJEMEN MODAL KERJA DALAM MENINGKATKAN RENTABILITAS EKONOMI PADA USAHA KECIL DAN MENENGAH (UKM) DI WILAYAH KABUPATEN BANYUMAS Widiastuti, Ekaningtyans; Sulistyandari, Sulistyandari; Widuri, Retno
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013)
Publisher : Universitas Muhammadiyah Magelang

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Tujuan penelitian ini adalah menganalisis pengaruh tingkat perputaran piutang dan tingkat perputaran persediaan terhadap rentabilitas ekonomi UKM. Penelitian ini dilakukan di Kabupaten Banyumas menggunakan data keuangan dari tahun 2009 sampai dengan 2011. Dengan menggunakan teknik pengambilan sampel bertujuan (purposive), sebanyak 85 data responden berhasil dikumpulkan. Responden penelitian adalah manajer atau pemilik UKM di Wilayah Kabupaten Banyumas yang memiliki informasi keuangan setidaknya dari tahun 2009 sampai dengan 2011, memiliki piutang usaha dan memiliki persediaan. Pengolahan data dilakukan dengan metode regresi linear berganda menggunakan program SPSS versi 16.0. Hasil pengujian menunjukkan ada pengaruh tingkat perputaran piutang dan tingkat perputaran persediaan secara simultan terhadap rentabilitas ekonomi UKM sebesar 26,4%. Akan tetapi secara parsial, hanya tingkat perputaran persediaan yang berpengaruh signiﬁ kan terhadap rentabilitas ekonomi UKM. Hasil penelitian ini secara empiris mengarah pada upaya peningkatan manajemen modal kerja di masa yang akan datang karena hasil menunjukkan bahwa secara umum manajemen modal kerja yang eﬁ sien akan berdampak pada keberhasilan UKM.

Attitudes and Social Influence in Sustainable Fashion: Rethinking the Role of Corporate Initiatives among College Students in Taiwan Sulistyandari, Sulistyandari; Aryoko, Yudhistira Pradhipta; Tampubolon, Sabarmuddin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1058

The growing demand for sustainability in the fashion industry has encouraged corporations to invest significantly in Corporate Social Responsibility initiatives. Yet, it remains unclear whether these efforts truly influence consumer behavior. This study explores how corporate, psychological, and social factors shape sustainable fashion consumption among college students in Taiwan. Grounded in the Theory of Planned Behavior, the Value-Belief-Norm Theory, and Social Influence Theory, the research examines five key predictors: Attitudes Toward Sustainability, Social Norms, Environmental Knowledge, Perceived Economic Constraints, and Corporate Social Responsibility initiatives. Empirical data were gathered from 250 university students and subjected to examination utilizing Partial Least Squares Structural Equation Modeling. Research indicates that an individual’s personal beliefs and cultural expectations significantly influence their likelihood of purchasing environmentally-conscious clothing. In contrast, environmental knowledge, economic constraints, and Corporate Social Responsibility initiatives have no significant impact. Individual beliefs and societal norms appear to have a more significant influence on environmentally conscious purchasing decisions than data-driven or financial considerations. The minimal impact of corporate ethical programs reveals that simply implementing sustainability strategies from the top down is unlikely to transform consumer choices without genuine community involvement and widespread social approval. Overall, this study contributes to the literature on sustainability and consumer behavior by emphasizing a consumer-centered approach. It highlights that moral conviction and peer influence are more effective in promoting sustainable fashion consumption than corporate messaging. Practical insights are also provided for marketers and policymakers to encourage genuine behavioral transformation toward sustainability in the fashion sector.

Penguatan Literasi Digital Guru Dikdasmen sebagai upaya Pemerataan Kapasitas Manajerial dan Kewirausahaan di Lingkungan PWM Riau Kusumah, Alum; Mahmudi, Ridwan; Sulistyandari, Sulistyandari; Wijananto, Bambang; Suripto, Bagus; Arif, Ronny Firdiansyah; Mailukni, Mailukni; Zein, Rasyad; Putra, Atra Aldeka
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Literasi digital menjadi kompetensi strategis bagi guru dalam menghadapi transformasi pembelajaran dan pengelolaan pendidikan yang adaptif. Namun demikian, masih terdapat ketimpangan literasi digital di kalangan guru Dikdasmen, khususnya dalam konteks pemanfaatan teknologi untuk mendukung fungsi manajerial dan pengembangan jiwa kewirausahaan pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat dan meratakan literasi digital guru-guru Dikdasmen di bawah naungan Pimpinan Wilayah Muhammadiyah Riau, khususnya di Kota Pekanbaru. Metode yang digunakan berupa sosialisasi dan pelatihan berbasis capacity building partisipatif yang dilaksanakan selama dua hari. Hasil kegiatan menunjukkan adanya peningkatan pemahaman, kesiapan, dan kepercayaan diri guru dalam memanfaatkan perangkat dan platform digital untuk mendukung manajemen pembelajaran serta inisiatif kewirausahaan pendidikan. Kegiatan ini berkontribusi dalam mendorong pemerataan kapasitas digital guru dan memperkuat peran strategis guru sebagai agen perubahan di lingkungan pendidikan.

PENGARUH KOMPETENSI DIGITAL, ORGANIZATION CITIZEN BEHAVIOUR (OCB) DAN RELIGIUSITAS TERHADAP KINERJA TENAGA KEPENDIDIKAN DENGAN MOTIVASI INTRINSIK SEBAGAI VARIABEL MEDIASI Mailukni, Mailukni; Sulistyandari, Sulistyandari; Kusumah, Alum
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hjqnps88

This study aims to analyze the influence of Digital Competence, Organizational Citizenship Behavior (OCB), and Religiosity on the Performance of Educational Staff at Muhammadiyah University of Riau, with Intrinsic Motivation as a mediating variable. This research employed a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS application. The population of this study consisted of all educational staff at Muhammadiyah University of Riau, with a total sample of 135 respondents determined using the census technique. The results of the study indicate that: 1) Digital competence has a positive and significant effect on the performance of educational staff. This means that the higher the level of digital competence, the higher the resulting performance. 2) Organizational Citizenship Behavior (OCB) has a positive and significant effect on the performance of educational staff. This shows that extrarole behavior is able to improve work performance. 3) Religiosity does not have a significant effect on the performance of educational staff. Therefore, religiosity does not directly improve performance. 4) Intrinsic motivation has a positive and significant effect on the performance of educational staff. Intrinsic motivation is the most dominant factor in improving performance. 5) Digital competence has a positive and significant effect on intrinsic motivation. This means that improving digital competence strengthens individuals’ internal drive at work. 6) Organizational Citizenship Behavior (OCB) has a positive and significant effect on intrinsic motivation. Voluntary behavior and extra contributions strengthen the internal motivation of educational staff. 7) Religiosity has a positive and significant effect on intrinsic motivation. The higher the level of religiosity, the higher the individual’s intrinsic motivation. 8) Intrinsic motivation significantly mediates the effect of digital competence on the performance of educational staff. Digital competence improves performance through increased intrinsic motivation. 9) Intrinsic motivation significantly mediates the effect of OCB on the performance of educational staff. OCB improves performance both directly and through intrinsic motivation. 10) Intrinsic motivation significantly mediates the effect of religiosity on the performance of educational staff. Religiosity influences performance indirectly through intrinsic motivation (full mediation)

Attitudes and Social Influence in Sustainable Fashion: Rethinking the Role of Corporate Initiatives among College Students in Taiwan Sulistyandari, Sulistyandari; Aryoko, Yudhistira Pradhipta; Tampubolon, Sabarmuddin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1058

The growing demand for sustainability in the fashion industry has encouraged corporations to invest significantly in Corporate Social Responsibility initiatives. Yet, it remains unclear whether these efforts truly influence consumer behavior. This study explores how corporate, psychological, and social factors shape sustainable fashion consumption among college students in Taiwan. Grounded in the Theory of Planned Behavior, the Value-Belief-Norm Theory, and Social Influence Theory, the research examines five key predictors: Attitudes Toward Sustainability, Social Norms, Environmental Knowledge, Perceived Economic Constraints, and Corporate Social Responsibility initiatives. Empirical data were gathered from 250 university students and subjected to examination utilizing Partial Least Squares Structural Equation Modeling. Research indicates that an individual’s personal beliefs and cultural expectations significantly influence their likelihood of purchasing environmentally-conscious clothing. In contrast, environmental knowledge, economic constraints, and Corporate Social Responsibility initiatives have no significant impact. Individual beliefs and societal norms appear to have a more significant influence on environmentally conscious purchasing decisions than data-driven or financial considerations. The minimal impact of corporate ethical programs reveals that simply implementing sustainability strategies from the top down is unlikely to transform consumer choices without genuine community involvement and widespread social approval. Overall, this study contributes to the literature on sustainability and consumer behavior by emphasizing a consumer-centered approach. It highlights that moral conviction and peer influence are more effective in promoting sustainable fashion consumption than corporate messaging. Practical insights are also provided for marketers and policymakers to encourage genuine behavioral transformation toward sustainability in the fashion sector.

Pengaruh Digital Marketing, Inovasi Produk, Kualitas Produk, dan Kualitas Layanan terhadap Loyalitas Pelanggan dengan Kepuasan Pelanggan sebagai Variabel Mediasi pada Katering Dapua Tsabay Sutrisno, Sutrisno; Sulistyandari, Sulistyandari; Kusumah, Alum
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/q2e0zv33

Persaingan di industri kuliner di Pekanbaru semakin ketat seiring dengan pertumbuhan UMKM setiap tahunnya, sehingga pemilik usaha diharuskan untuk membangun loyalitas pelanggan agar dapat bertahan. Dapua Tsabay Catering telah menunjukkan pertumbuhan pendapatan yang konsisten melalui penggunaan pemasaran digital, inovasi produk, kualitas produk, dan kualitas layanan. Penelitian ini bertujuan untuk menganalisis pengaruh pemasaran digital, inovasi produk, kualitas produk, dan kualitas layanan terhadap loyalitas pelanggan, dengan kepuasan pelanggan sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif melalui survei terhadap pelanggan Dapua Tsabay Catering di Kota Pekanbaru dan dianalisis menggunakan SEM-PLS. Hasil menunjukkan bahwa nilai R-square untuk kepuasan pelanggan adalah 0.67 dan untuk loyalitas pelanggan adalah 0.71. Semua variabel independen memiliki pengaruh positif dan signifikan terhadap kepuasan dan loyalitas pelanggan dengan nilai p < 0.05, baik secara langsung maupun tidak langsung melalui kepuasan. Temuan ini mengonfirmasi peran penting kepuasan sebagai variabel mediasi dalam membangun loyalitas. Disarankan agar bisnis terus memperkuat strategi digital, inovasi menu, menjaga kualitas, dan meningkatkan layanan secara konsisten. Competition in the culinary business in Pekanbaru is becoming increasingly fierce as MSMEs grow every year, requiring business owners to build customer loyalty in order to survive. Dapua Tsabay Catering has shown consistent revenue growth through the use of digital marketing, product innovation, product quality, and service quality. This study aims to analyze the influence of digital marketing, product innovation, product quality, and service quality on customer loyalty, with customer satisfaction as the mediating variable. This study uses a quantitative approach through a survey of Dapua Tsabay Catering customers in Pekanbaru City and is analyzed using SEM-PLS. The results show that the R-square value for customer satisfaction is 0.67 and for customer loyalty is 0.71. All independent variables had a positive and significant effect on customer satisfaction and loyalty with a p-value < 0.05, both directly and indirectly through satisfaction. These findings confirm the important role of satisfaction as a mediator in building loyalty. It is recommended that businesses continue to strengthen their digital strategies, menu innovation, maintain quality, and improve service consistently.

THE ROLE OF INFORMATION TECHNOLOGY AND CREATIVITY IN ACHIEVING BUSINESS SUSTAINABILITY Widiastuti, Ekaningtyas; Sulistyandari, Sulistyandari
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.672

This research investigates how information technology and creativity contribute to the sustainability of businesses run by students enrolled in the Student Entrepreneurship Program at Universitas Jenderal Soedirman. To gather empirical data, a structured questionnaire was administered to 100 entrepreneurial students participating in the program. The sample was selected using convenience sampling, a method often employed in exploratory research to quickly gather relevant data from a readily accessible population. The collected data was subjected to rigorous statistical analysis using the SPSS software, specifically employing the Multiple Linear Regression method to ascertain the relationship between the independent variables (information technology and creativity) and the dependent variable (business sustainability). The results of the analysis revealed a significant positive impact of both information technology and creativity on the sustainability of student-run businesses. Information technology, with its ability to streamline operations, enhance communication, and provide access to broader markets, emerged as a crucial factor in ensuring business continuity and growth. Concurrently, creativity was identified as a key driver of innovation, enabling businesses to adapt to changing market conditions and develop unique value propositions. In light of these findings, the study underscores the importance of optimizing the use of information technology and fostering a creative mindset among student entrepreneurs. To enhance business performance and sustainability, it is recommended that educational institutions and policy-makers support initiatives that provide students with access to cutting-edge technological tools and encourage creative problem-solving.

THE STRATEGIC ROLE OF INTELLECTUAL CAPITAL AND FINANCIAL TECHNOLOGY IN IMPROVING MSME PERFORMANCE IN BANYUMAS REGENCY Suparno, Chandra; Sulistyandari, Sulistyandari; Novandari, Weni; Widiastuti, Ekaningtyas
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 2 (2024): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i2.819

The existence of Micro, Small and Medium Enterprises (MSMEs) plays a significant role in contributing to the growth of the Indonesian economy. MSMEs are required to optimize their resources, especially non-physical resources, and utilize existing financial technology (Fintech) in order to be able to compete and develop at all times. Intellectual capital is increasingly recognized as a strategic asset that is considered important for sustainable profits. Business support by utilizing financial technology will improve business performance. The goal of this research is to investigate the impact of intellectual capital and financial technology components on the performance of MSMEs. The resulting sample was 66 respondents who were MSME business actors. The method used was Multiple Regression analysis. The results of the study found that customer capital and structural capital, which are elements of intellectual capital, affect MSME performance, while human capital, social capital, spiritual capital and financial technology do not affect MSME performance. Thus, the elements of intellectual capital owned by MSMEs need to be utilized optimally to achieve competitive advantage and maintain business existence.

POLITIK HUKUM PEMBATASAN IMPOR BBM NON-SUBSIDI DAN IMPLIKASINYA TERHADAP KEADILAN PERSAINGAN USAHA SWASTA Pranoto, Joti Wahyu; Sulistyandari, Sulistyandari
Jurnal Ilmiah Advokasi Vol 14, No 1 (2026): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v14i1.8186

This study examines the legal politics behind the Indonesian government’s policy on restricting the importation of non-subsidized fuel (BBM) and its implications for the operations of private business entities from a competition law perspective. The background of this research arises from Indonesia’s increasing dependence on imported fuel, which poses risks to the trade balance and national energy security. To address this, the government issued Circular Letter of the Ministry of Energy and Mineral Resources No. T-19/MG.05/WM.M/2025, limiting private import quotas to a maximum of 10% of the previous year’s sales volume. The study focuses on two main issues: first, how the government’s legal politics shape the formulation of this policy, and second, how the policy impacts private busThe increase in the market share of non-subsidized gasoline (from 11% in 2024 to 15% in mid-2025) and the large imports of refined petroleum products (up to 27.7 million tonnes) prompted the government to issue ESDM Circular Letter No. T-19/MG.05/WM.M/2025 to restrict imports of non-subsidized fuel and designate Pertamina as the single entry point. Tensions have arisen between the objectives of energy security and the principles of fair competition. This study aims to examine the legal-policy direction behind the formulation of the restriction on non-subsidized fuel imports and its implications for the operations of private business entities from the competition law perspective. The research method employed is normative legal research, using statutory and legal-policy approaches based on secondary data. The findings indicate that the policy reflects a state-control orientation that strengthens the role of the state-owned enterprise (Pertamina) as supply controller; quota restrictions and mandatory purchase obligations reduce the flexibility of independent importers, increase logistics costs, constrain product innovation, and have the potential to create barriers to entry and reinforce dominant positions that risk conflicting with Law No. 5/1999. The KPPU (Regulation No. 4/2023) functions as a check-and-balance mechanism. The findings underscore the need to calibrate policy so that state intervention remains proportional—preserving energy security without sacrificing the level playing field. This study provides normative input for policymakers, regulators (KPPU, ESDM), and market actors in drafting energy regulations that balance state control with healthy competition. Keywords: Legal Politics, Public Policy, Business Competition.

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