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All Journal Tansiq: Jurnal Manajemen dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam IJEBA (International Journal of Economic, Business & Applications) JMM (Jurnal Masyarakat Mandiri) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Bisnis Darmajaya Economic Education and Entrepreneurship Journal EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Ekuilnomi Al-Mu'awanah ProBisnis : Jurnal Manajemen Golden Ratio of Auditing Research Al-Muzdahir: Jurnal Ekonomi Syariah GLORY Jurnal Ekonomi dan Ilmu Sosial Research Horizon SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Media Akademik (JMA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Riset Multidisiplin Edukasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Riset Ekonomi dan Manajemen Perbankan
Rosydalina Putri
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Pengaruh BI Rate, Inflasi, NPF, BOPO, dan FDR Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2019-2024 Marshella Sukma; Any Eliza; Rosydalina Putri
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 8 No 2 (2026): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v8i2.474

Abstract

This study aims to analyze the effect of the BI Rate, inflation, Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on profitability proxied by Return on Assets (ROA) in Islamic Rural Banks (BPRS) in Indonesia. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data in the form of monthly aggregate industry data of BPRS in Indonesia, consisting of 72 observations during the research period. The results show that partially, the BI Rate and inflation have no significant effect on ROA. Meanwhile, NPF has a significant effect on ROA, BOPO has a negative and significant effect on ROA, and FDR has a positive and significant effect on ROA. Simultaneously, all independent variables significantly affect ROA. These findings indicate that BPRS profitability is more influenced by internal factors such as operational efficiency, financing quality, and the optimization of the intermediation function rather than external factors.
Pengaruh Kinerja Keuangan, Leverage, Sharia Compliance, Invesment Acound Holder dan Ukuran Perusahaan Terhadap Islamic Sosial Riporting: Studi pada Bank Umum Syariah 2020-2024 Taufik Kurahman Kurahman; Rosydalina Putri; Anggun Okta Fitri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): 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.v8i5.11959

Abstract

This study aims to examine the effect of Financial Performance (X1), Leverage (X2), Shariah Compliance (X3), Investment Account Holders (X4), and Company Size (X5) on Islamic Social Reporting (ISR) disclosure. Using panel data from Sharia-compliant companies for the 2020–2024 period, the sample was determined using purposive sampling and processed using Panel Least Squares (PLS) regression via EViews.The results of the hypothesis testing indicate that partially, Leverage (X2), Investment Account Holders (X4), and Company Size (X5) have a significant but negative effect on ISR (p < 0.05). This indicates that high liability burdens and asset scale tend to limit the scope of social reporting for the sake of cost efficiency and information risk mitigation. Conversely, Financial Performance (X1) and Shariah Compliance (X3) do not have a significant effect, indicating that profitability and Sharia compliance levels are not the primary determinants of social transparency policy in this study. These findings confirm the relevance of Signaling Theory, which views certain financial indicators as risk signals that limit voluntary disclosure. The research's implications suggest that management should reframe its view of ISR as a strategic investment to strengthen legitimacy and stakeholder trust amidst the company's dynamic financial situation.
NILAI – NILAI EKONOMI ISLAM KONFLIK HAK KEPEMILIKAN TANAH DAN ANCAMAN SATWA LIAR STUDI FENOMENOLOGI SOSIAL EKONOMI MASYARAKAT DESA PENYANGA HUTAN DI KECAMATAN SUOH KABUPATEN LAMPUNG BARAT Asri Mutrikah; Rosydalina Putri; Alief Rakhman Setyanto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19863

Abstract

Agrarian conflicts and human-wildlife interactions in forest buffer villages have become critical issues affecting community welfare, yet they are often examined separately and rarely integrated within an Islamic economics perspective. This study aims to analyze the relationship between land ownership conflicts and wildlife threats and their implications for the socio-economic resilience of communities in Suoh District, West Lampung Regency. This research employs a qualitative approach with a phenomenological design. Data were collected through in-depth interviews, observations, and documentation, and analyzed thematically through data reduction, data display, and conclusion drawing. The results indicate that uncertainty in land ownership status due to the disharmony between customary and formal legal recognition limits community access to economic resources, while wildlife disturbances reduce agricultural productivity and increase social risks. The novelty of this study lies in integrating agrarian conflict and human–wildlife conflict within a phenomenological framework based on Islamic economic values. The findings also reveal adaptive strategies developed by communities through social solidarity, collective resource management, and local deliberation to strengthen socio-economic resilience.
Co-Authors Abimayu, Alben Agus Kurniawan Agus Kurniawan Agus Kurniawan Ahmad Habibi Akbar Nurul Hidayah Akbar Nurul Hidayah Alfiatus Sholihah Ali, Karnila Alief Rakhman Setyanto Amri Luthfiansyah Anas Malik Anggis Prasetyaningsih Anggun Okta Fitri Any Eliza Arifa Kurniawan Asri Mutrikah Asriani Cerah Ismi Lamaharani Citra Etika David, Juand Trika Diah Mukminatul Hasimi Dick Ratna Sari Effi Irmawanti Elisa Septiani Ermawati, Liya Evi Ekawati Evi Ekawati Hanif . Is Susanto Kholifah, Nining Kurniawan, Dwi Agus Kusuma, Rhima Linda Nurlita MALIK, ANAS Mardhiyah Hayati Marshella Sukma Maulana, Yadi Moh. Mukri Muhammad Iqbal Phase Muhammad Kurniawan Novi Astuti, Eka Nurhayati Nurhayati Nursella, Ike Nurul Habibah Pandu Wiratama Rahmah Dianti Putri Ridwansyah Ridwansyah Rizkya, Yunita Anggraini Salsabila, Afifah Dhafa Sania Nuraziza Saputra, Muhammad Sari, Yetri Martika Sholihah, Alfiatus Silawati, Tika Sinta Allena Siska Yuli Anita Taufik Kurahman Kurahman Taufiqur Rahman Tika Silawati Tri Novita Sari Wiratama, Pandu Zathu Restie Utamie