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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.
Ekonomi Islam: Jumlah Tenaga Kerja, Disparitas PAD Dan Jumlah Industri Besar Terhadap Aglomerasi Industri Samudra, M Andi; Putri, Rosydalina; Setyanto, Alief Rakhman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9524

Abstract

This research is motivated by the imbalance in industrial concentration in the Southern Sumatra (Sumbagsel) region which has the potential to hinder the realization of equitable economic development. The main problem studied is the influence of the number of workers, disparity in Regional Original Income (PAD), and the number of large industries on industrial agglomeration from an Islamic economic perspective. This study aims to analyze the relationship between these variables and formulate the implications of equitable and sustainable industrial development policies. The study uses an associative quantitative approach with panel data regression analysis techniques in five provinces in the Sumbagsel region during the period 2015–2024. Model selection was carried out through the Chow, Hausman, and Lagrange Multiplier tests, with the results showing that the Random Effect Model (REM) is the most appropriate model. The results show that simultaneously all independent variables have a significant effect on industrial agglomeration, with an F-statistic value of 21.54681 and a probability of 0.0000 (<0.05). However, partially, it was found that the number of workers had a negative and significant effect on industrial agglomeration (coefficient -0.011283; p < 0.05), indicating a mismatch in skills and a mismatch in the quality of the workforce with industrial needs. Meanwhile, the disparity in local revenue (coefficient 0.010390; p > 0.05) and the number of large industries (coefficient 0.000618; p > 0.05) did not show a significant effect. This finding confirms that the quality of the workforce is a more crucial determinant than quantity in encouraging the formation of efficient, inclusive, and sustainable industrial agglomeration.
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.
The Influence of Green Accounting and Environmental Performance on Firm Value from the Perspective of Maqashid Shariah: A Study of Companies Listed in the Jakarta Islamic Index from 2021 to 2024 Linda Nurlita; Rosydalina Putri; Taufiqur Rahman
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2233

Abstract

This study aims to analyze the influence of green accounting and environmental performance on firm value and to examine this relationship from the perspective of maqashid shariah. The study employed a quantitative approach using secondary data obtained through documentation methods from companies’ annual reports and sustainability reports. The population of this study consisted of companies listed in the Jakarta Islamic Index during the 2021–2024 period. The research sample was selected using a purposive sampling method, resulting in 13 companies as the research sample. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The results indicate that green accounting has a positive and significant effect on firm value. Meanwhile, environmental performance has a negative but insignificant effect on firm value. However, simultaneously, green accounting and environmental performance have a positive and significant effect on firm value. These findings suggest that the implementation of proper environmental management and disclosure can enhance investor confidence and support the improvement of firm value. From the perspective of maqashid shariah, the implementation of green accounting and environmental performance reflects corporate responsibility in maintaining public welfare and environmental sustainability.
Analisis Pengaruh Indeks Pembangunan Manusia, Jumlah Penduduk Dan Tingkat Pengangguran Terbuka Terhadap Pertumbuhan Ekonomi Dalam Perspektif Ekonomi Islam Di Indonesia Tahun 2015 - 2024 Sinta Allena; Rosydalina Putri; Is Susanto
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3d58n429

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Indeks Pembangunan Manusia, Jumlah Penduduk dan Tingkat Pengangguran Terbuka terhadap Pertumbuhan Ekonomi dalam Perspektif Ekonomi Islam di Indonesia tahun 2015-2024. Metode yang digunakan adalah regresi linier berganda untuk mengidentifikasi faktor-faktor yang berkontribusi secara signifikan terhadap Pertumbuhan Ekonomi di Indonesia. Data yang digunakan adalah data sekunder dari Badan Pusat Statistik (BPS). Hasil analisis menunjukan bahwa Tingkat Pengangguran Terbuka memiliki pengaruh signifikan terhadap Pertumbuhan Ekonomi. Sementara Indeks Pembangunan Manusia dan Jumlah Penduduk tidak menunjukkan dampak yang signifikan. Temuan ini mengindikasikan bahwa Tingkat Pengangguran Terbuka dapat berkontribusi dalam mengurangi pengangguran dapat memiliki dampak positif pada pertumbuhan ekonomi. Sedangkan Indeks Pembangunan Manusia dan Jumlah Penduduk perlu ditangani dengan kebijakan yang lebih efektif untuk mencapai hasil yang optimal dalam Pertumbuhan Ekonomi
ROLE GREEN FINANCING, GREEN FINTECH, AND GREEN INNOVATION TO GREEN CUSTOMER LOYALTY WITH MODERATIONGREEN TOP MANAGEMENT SUPPORT: SYSTEMATIC LITERATURE REVIEW Elisa Septiani; Muhammad Iqbal Phase; Rosydalina Putri; Hanif .; Moh Mukri
GLORY Jurnal Ekonomi dan Ilmu Sosial Vol 7 No 3 (2026): GLORY Jurnal Ekonomi dan Ilmu Sosial
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70581/glory.v7i3.28568

Abstract

This study aims to analyze the role of Green Financing, Green Fintech, and Green Innovation on Green Customer Loyalty with the moderating role of Green Top Management Support through the Systematic Literature Review (SLR) approach. The study uses the PRISMA method in the process of identifying, selecting, and evaluating relevant international journal articles in the period 2015–2025. Literature sources were obtained from various academic databases using keywords related to green financing, green fintech, green innovation, green customer loyalty, and green top management support. The results of the study indicate that Green Financing contributes to increasing customer loyalty through sustainable financial products and corporate environmental commitments. Green Fintech strengthens customer loyalty through the integration of financial technology innovation with sustainability values, while Green Innovation creates added value through the development of environmentally friendly products, services, and business processes. In addition, Green Top Management Support acts as a moderating variable that strengthens the relationship between Green Financing, Green Fintech, and Green Innovation on Green Customer Loyalty. Strong top management support can ensure the implementation of green strategies is carried out consistently and authentically, thereby increasing customer trust and reducing the risk of greenwashing perceptions. This study concludes that the synergy between green financing, green technology innovation, and top management commitment is an important factor in building sustainable Green Customer Loyalty in the financial sector. Keywords : Green Financing, Green Fintech, Green Innovation, Green Customer Loyalty, Green Top Management Support, Systematic Literature Review.