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The Influence Of Decentralization And Management Accounting Systems On Managerial Performance In An Islamic Perspective (Studi Pada PT. Pegadaian Area Lampung) Silawati, Tika; Ekawati, Evi; Putri, Rosydalina; Kurniawan, Arifa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4974

Abstract

This research is quantitative research using a Casual Associative approach. This research uses data collection techniques, interviews and data processing. Primary data was obtained directly from respondents regarding managerial performance, while secondary data in the form of theories and other support was obtained from libraries, journals and previous papers.The research results show that partial decentralization has no effect on managerial performance. It can be said that the level of decentralization does not affect managerial performance in the company. The reason is because PT. Lampung Area Pegadaian does not implement a policy of granting low management authority or delegation in decision making, such as budget planning and allocation, managerial decision making, developing innovative ideas, considering large investments, and improving work quality
Analisis Konvergensi Pertumbuhan Ekonomi Di Indonesia Tahun 2018-2023 Dalam Perspektif Ekonomi Islam Novi Astuti, Eka; Hayati, Mardhiyah; Putri, Rosydalina
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 2 (2025): APRIL - MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Abstrak Konvergensi ekonomi di Indonesia ini akan tercapai apabila terjadi proses konvergensi ekonomi pada provinsi-provinsi di Indonesia yaitu melalui pertumbuhan pendapatan per kapita yang meningkat. Untuk mendorong terciptanya konvergensi tersebut, maka diperlukan investasi pada sektor-sektor yang tepat dan kemungkinan adanya faktor lain yang perlu diidentifikasi untuk mempercepat proses tersebut. Berdasarkan data BPS tahun 2018-2023. Provinsi dengan pertumbuhan ekonomi yang rendah justru memiliki pendapatan perkapita yang tinggi. Selain itu realitas Infrastruktur pada 34 Provinsi di Indonesia belum merata denganperbandingan yang cukup tinggi antar Provinsi. Islam sangat menjujung tinggi pemerataan dan konsep keadilan. Oleh karena itu penelitian ini bertujuan untuk menganalisis apakah terjadi Konvergensi pertumbuhan ekonomi pada 34 Provinsi di Indonesia periode 2018-2023 dalam perspektif ekonomi islam. Penelitian ini mengunakan metode pendekatan data Panel dan Analisis Konvergensi yang terdiri dari analisis konvergensi sigma, konvergensi beta absolut dan konvergensi beta bersyarat kondisional. Dengan sumber data sekunder yang diperoleh dari BPS Nasional. Data yang digunakan dalam penelitian ini merupakan data panel tahun 2018-2023 yaitu data pertumbuhan PDRB ADHK, PDRB perkapita menurut harga konstan, Infrastruktur Jalan, dan Infrastruktur Listrik. Penelitian ini menggunakan data tahun 2018-2023. Hasil dalam penelitian ini menunjukan bahwa terjadi konvergensi sigma pada 34 Provinsi di Indonesia. Tetapi pada 34 Provinsi di Indonesia tahun 2018-2023 tidak terjadi konvergensi absolut. Selain itu, pada periode 2018-2023 tidak terjadi konvergensi beta bersyarat/kondisional. Hal tersebut terjadi sebab koefisien dari variabel pendukung tidak berpengaruh signifikan dalam pertumbuhan ekonomi di 34 Provinsi di Indonesia. Dalam konteks ajaran Islam, konsep konvergensi ekonomi dapat ditemukan dalam beberapa ayat Al-Quran yang menekankan prinsip keadilan, pemerataan rezeki, serta perhatian terhadap kesejahteraan sosial bagi seluruh masyarakat.
PENGARUH INFLASI, BI RATE DAN JUMLAH UANG BEREDAR TERHADAP PERGERAKAN JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2024 Effi Irmawanti; Rosydalina Putri; Ridwansyah Ridwansyah
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Jakarta Islamic Index(JII) merupakan salah satu kelompok saham syariah yang terdapat di Bursa Efek Indonesia terdiri dari 30 saham yang dipilih dari saham-saham yang sesuai syariat islam, saham JII selalu mengalami fluktuasi nilai yang menggambarkan naik turunnya harga saham. Hal itu dipengaruhi oleh kinerja suatu perusahaan yang terdaftar di Jakarta Islamic Index (JII). Penelitian ini bertujuan untuk mengetahui pengaruh Inflasi, BI Rate dan Jumlah Uang Beredar Terhadap  Pergerakan Jakarta Islamic Index (JII) Tahun 2015-2024. Penelitian ini adalah jenis penelitian kuantitatif yang bertujuan untuk melihat pengaruh antar variabel. Populasi pada penelitian ini adalah saham syariah yang masuk kedalam Jakarta Islamic Index (JII) dan tercatat di Bursa Efek Indonesia tahun 2015-2024, sampel yang digunakan dalam penelitian ini adalah 30  saham syariah yang masuk kedalam Jakarta Islamic Index (JII), sumber data yang digunakan pada penelitian ini berupa data sekunder data keseluruhan Jakarta Islamic Index (JII) yang dipublikasikan oleh Bursa Efek Indonesia. Metode analisis data yang digunakan adalah metode analisis linier berganda, pengolahan data pada penelitian ini menggunakan alat analisis E-Views-10.  Hasil penelitian ini menunjukan bahwa Inflasi secara simultan berpengaruh tidak signifikan Terhadap Jakarta Islamic Index (JII) sedangkan BI Rate dan Jumlah Uang Beredar secara simultan berpengaruh signifikan Terhadap Jakarta IslamicIndex (JII). Hasil dalam penelitian ini juga menunjukan bahwa secara parsial Inflasi berpengaruh negatif dan tidak signifikan Terhadap Jakrta Islamic Index (JII) sedangkan BI Rate dan Jumlah Uang Beredar secara parsial berpengaruh positif dan signifikan Terhadap Jakarta Islamic Index (JII)
ANALISIS PERSEPSI KEMUDAHAN, PERSEPSI RISIKO DAN LITERASI KEUANGAN TERHADAP MINAT MENGGUNAKAN E-WALLET DALAM PERSPEKTIF EKONOMI ISLAM Rosydalina Putri
Jurnal Riset Ekonomi dan Manajemen Perbankan Vol. 1 No. 1 (2024): Jurnal Riset Ekonomi dan Manajemen Perbankan
Publisher : Madiha Press

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Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh variabel independen persepsi kemudahan penggunaan, persepsi risiko, literasi keuangan terhadap variabel dependen minat menggunakan e-wallet. Metode yang digunakan dalam penelitian ini yaitu metode pendekatan secara kuantitatif dengan menggunakan teknik pengambilan sampel menggunakan Lemeshow, maka jumlah sampel dalam penelitian ini yaitu sebanyak 100 Pengguna OVO di Bandar Lampung. Metode analisis data menggunakan SEM (Structural equation modeling) dengan menggunakan Partial Least Square (PLS) dan mengolah data dilakukan menggunakan software SmartPLS 4. Hasil penelitian menunjukan bahwa persepsi kemudahan penggunaan berpengaruh positif dan signifikan terhadap minat menggunakan e-wallet, persepsi risiko berpengaruh negatif dan signifikan terhadap minat menggunakan e-wallet, literasi keuangan berpengaruh positif dan signifikan terhadap minat menggunakan e-wallet. Dalam perspektif bisnis Islam, ada sifat dasar yang diperlukan untuk memilih sesuatu dalam minat konsumen muslim menggunakan suatu barang/jasa yaitu objek dan jasa tersebut harus halal dan tayyib, adanya kemanfaatan atau kegunaan barang dan jasa yang dikonsumsi, dan kuantitas barang dan jasa yang dikonsumsi tidak berlebihan demi menghindari sifat boros, kemewahan, berlebih-lebihan dan kemubadziran.
Analisis Pengaruh Infrastruktur Jalan, Listrik Dan Air Terhadap Produk Domestik Regional Bruto (PDRB) Kota Bandar Lampung Di Tinjau Dari Perspektif Ekonomi Islam Tahun 2011-2024 Salsabila, Afifah Dhafa; Putri, Rosydalina; Ermawati, Liya
EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Vol 9 No 2 (2025): EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)
Publisher : STIES INDONESIA PURWAKARTA Dan MES PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37726/pwe4kh93

Abstract

Infrastructure is a fundamental facility that plays a vital role in supporting the social and economic activities of society. Infrastructure such as roads, electricity, and clean water serves as the main foundation for production, distribution, and consumption activities within a region. The availability of adequate infrastructure is a key factor in enhancing economic efficiency, expanding access to public services, and strengthening regional competitiveness. This study aims to analyze the influence of road, electricity, and water infrastructure on the Gross Regional Domestic Product (GRDP) of Bandar Lampung City for the period 2011–2024 from an Islamic economic perspective. The research employs a quantitative descriptive approach using multiple linear regression analysis (time series), with secondary data obtained from the Central Bureau of Statistics (BPS), PLN, PDAM, and the Public Works Department of Bandar Lampung City. The population in this study consists of road, electricity, and water infrastructure as well as the GRDP of Bandar Lampung City. Thus, the sample analyzed comprises 14 observations from 2011 to 2024. The data were processed and analyzed using EViews 12 software, which includes classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) and hypothesis testing (t-test, F-test, and coefficient of determination). The results indicate that simultaneously, the three infrastructure variables have a significant effect on GRDP with an Adjusted R-squared value of 0.807 or 80.7%, meaning that 80.7% of GRDP variation can be explained by road, electricity, and water infrastructure variables, while the remaining 19.3% is influenced by other variables outside the study. Partially, road and electricity infrastructure significantly affect GRDP, while water infrastructure has a positive but insignificant effect. The classical assumption tests show that the data meet the criteria for a good regression model, as all tests indicate normality and the absence of multicollinearity, heteroscedasticity, and autocorrelation. From an Islamic economic perspective, infrastructure development is a mandate of the khalifah (leader) to prosper the earth in accordance with the principles of maslahah (public benefit), justice, and social responsibility. Therefore, equitable and sustainable infrastructure development can promote economic growth and community welfare
Implementasi Green Economy dalam mewujudkan Pembangunan Berkelanjutan dalam perspektif Maqashid Syariah Abimayu, Alben; Anas Malik; Rosydalina Putri
Li Falah: Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): December 2025
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v10i2.12635

Abstract

This study aims to analyze the implementation of green economy principles in supporting sustainable development from the perspective of maqāṣid al-sharī‘ah at PT Lestari Banten Energi (LBE), Indonesia. Using a qualitative descriptive design, this study was conducted at the LBE site in Serang Regency, Banten Province, between March and June 2024. Data were obtained through in-depth interviews, observations, and documentation, supplemented by secondary sources such as company reports and policy documents. The analytical lens operationalized the five dimensions of maqāṣid al-sharī‘ah religion (hifzh al-dīn), life (hifzh al-nafs), intellect (hifzh al-‘aql), progeny (hifzh al-nasl), and wealth (hifzh al-māl) into indicators in the environmental, social, and economic domains. The results show that in the environmental field, LBE manages hazardous waste (fly ash and bottom ash) into building materials and maintains green open spaces to preserve the ecosystem. In the social field, the company's CSR programs in education, health, religion, animal husbandry, sports, and culture have improved the quality of life of the local community. In the economic sphere, a fair wage system and community empowerment through livestock programs have promoted inclusive prosperity. These practices are concretely aligned with the values of maqāṣid al-sharī‘ah, demonstrating the synergy between sustainability and Islamic ethics. This study concludes that the integration of maqāṣid-based green economy principles strengthens corporate sustainability governance and can serve as a policy model for similar industries in Indonesia.
The Effect of Green Investment, Good Corporate Governance on Company Values From an Islamic Economic Perspective Nursella, Ike; Putri, Rosydalina; Nurhayati, Nurhayati
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.915

Abstract

This research aims to analyze the influence of green investment, institutional ownership, and managerial ownership on the value of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The research method used is an associative quantitative approach with panel data obtained from annual reports and corporate sustainability reports. The sampling technique used purposive sampling with a total of 15 companies over six years of observation. Data analysis was performed using panel data regression with the Random Effect Model (REM) approach through Eviews 12 software, after undergoing Chow, Hausman, and Lagrange Multiplier tests. The results show that green investment and institutional ownership have a significant positive effect on company value, while managerial ownership has no significant effect. This confirms that green investment practices and institutional oversight contribute to increasing the value and sustainability of energy sector companies in Indonesia.
PEMBERDAYAAN USAHA MIKRO, KECIL, DAN MENENGAH MELALUI DIGITAL MARKETING DAN FINANCIAL REPORTING Habibi, Ahmad; Putri, Rosydalina; Etika, Citra
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.22176

Abstract

Abstrak: Minimnya SDM yang memiliki pengetahuan yang luas di bidang usaha, permodalan, marketing dan pengelolaan keuangan menyebabkan UMKM di Provinsi Lampung tidak mampu bertahan dan bersaing di era global. Mitra pada kegiatan pengabdian ini adalah 150 pelaku UMKM yang terdapat di 3 wilayah Provinsi Lampung yaitu; 50 orang pelaku UMKM di Kota Bandar Lampung, 50 orang pelaku UMKM di Kabupaten Lampung Timur dan 50 orang pelaku UMKM di Kabupaten Lampung Tengah. Tujuan dari kegiatan pengabdian kepada Masyarakat ini adalah untuk meningkatkan skill dalam melakukan proses pemasaran secara digital dan kemampuan membuat pencatatan laporan keuangan UMKM di Provinsi Lampung. Berdasarkan hasil evaluasi melalui kuesioner, kegiatan ini memberikan hasil peningkatan kemampuan peserta sebesar 87,5% dalam penggunaan digital marketing dan digital financial reporting.Abstract: The limitations of human resources who have good knowledge in the fields of business, capital, marketing and financial management causes MSMEs in Lampung Province become dificult to survive and compete in the global era. Partners in this service activity are 150 MSME owner in 3 regions of Lampung Province, namely; 50 MSME owners in Bandar Lampung City, 50 MSME owners in East Lampung Regency and 50 MSME owners in Central Lampung Regency. The purpose of this community service activity is to improve skills partner’s in carrying out digital marketing processes and the ability to record MSME financial statements in Lampung Province. Based on the results of the evaluation through questionnaires, this activity resulted in an increase in participants' abilities by 87.5% in the use of digital marketing and digital financial reporting.
Ekonomi Islam : Angkatan Kerja, Tingkat Partisipasi Angkatan Kerja, Status Perokok Aktif Terhadap Pertumbuhan Ekonomi Vega, Aeylen Amanda; Putri, Rosydalina; Setyanto, Alief Rakhman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9328

Abstract

This study aims to analyze the effect of the labor force, labor force participation rate, and active smoking status on economic growth in Indonesia during the period 2019–2024 from an Islamic economics perspective. The data used are panel data sourced from the Central Statistics Agency (BPS) and analyzed using a quantitative approach with the Common Effect Model (CEM) method through EViews software. The results of the t-test indicate that, partially, the labor force and labor force participation rate do not have a significant effect on economic growth, with probability values of 0.7178 and 0.8951 (> 0.05), respectively. Meanwhile, active smoking status has a significant effect on economic growth, with a coefficient value of 0.039842 and a probability of 0.0080 (< 0.05). Simultaneously, the labor force, labor force participation rate, and active smoking status do not have a significant effect on economic growth, with an F-statistic value of 0.278473 and a probability of 0.840896 (> 0.05). From an Islamic economics perspective, economic growth is not only measured by increased output but must also consider the quality of human resources and public health as part of the maqāṣid al-sharī‘ah, particularly the preservation of life (ḥifẓ al-nafs) and wealth (ḥifẓ al-māl). Therefore, development policies should focus on improving labor quality and controlling smoking behavior to achieve sustainable and equitable economic growth.