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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.
The Influence of Audit Fees and Auditor Assessment on Financial Decision Making in Banking Companies at the Indonesian Stock Exchange (2020-2024) Nurul Habibah; Any Eliza; Rosydalina Putri
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.v6i2.2260

Abstract

This study aims to analyze the influence of audit fees and auditor assessments on financial decision-making in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of the study is based on the importance of reliable and timely financial information as a basis for decision-making by management and investors, especially in the banking sector which has strict regulations and high transaction complexity. The study uses an associative quantitative approach with secondary data from annual reports and independent auditor reports. The sample was determined using a purposive sampling method, with logistic regression analysis techniques. The results of the study indicate that audit fees do not significantly influence financial decision-making (H1 is rejected), while auditor assessment also does not significantly influence financial decision-making (H2 is rejected). Simultaneously, audit fees and auditor assessment do not show a significant influence on financial decision-making. This finding indicates that in the banking context at the IDX, variations in audit fees and auditor assessment indicators are not strong enough to influence financial decisions compared to other more dominant factors such as fundamental financial performance conditions and internal and external monitoring mechanisms. This study provides empirical contributions by enriching evidence regarding the role of audit fees and auditor assessments in financial decision-making in the banking sector in Indonesia and provides input for regulators, bank management, and the public accounting profession regarding the importance of ensuring that the added value of audits is substantively reflected in the reporting and decision-making process.
Ketimpangan PAD di Tengah Pertumbuhan Ekonomi dan Pembangunan Manusia: Analisis PDRB Per Kapita, IPM, dan Inflasi Daerah Akbar Nurul Hidayah; Rosydalina Putri; Zathu Restie Utamie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9841

Abstract

Ketimpangan antar wilayah merupakan tantangan serius dalam pembangunan ekonomi Indonesia, terutama dalam konteks kemandirian daerah yang tercermin dari Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk menganalisis pengaruh PDRB per kapita, IPM, dan inflasi daerah terhadap disparitas PAD di wilayah Sumatera bagian Selatan (Sumbagsel). Metode yang digunakan adalah pendekatan kuantitatif dengan analisis data panel selama periode 2010–2024, yang diolah menggunakan model Random Effect Model melalui perangkat lunak EViews 10. Hasil penelitian menunjukkan bahwa secara simultan, ketiga variabel independen mempunyai pengaruh signifikan terhadap disparitas PAD. Namun jika dilihat secara parsial, hanya IPM yang menunjukkan pengaruh negatif dan signifikan terhadap disparitas PAD. Sementara itu, PDRB per kapita dan inflasi daerah tidak memberikan dampak yang signifikan. Temuan ini menegaskan bahwa kualitas sumber daya manusia memiliki peran penting dalam mengurangi ketimpangan PAD antarwilayah. Oleh karena itu, kebijakan untuk meningkatkan IPM perlu menjadi prioritas dalam upaya pemerataan pembangunan daerah dan memperkuat otonomi fiskal.
Pengaruh AI Recommendation System dan AI Chatbot Service Quality terhadap Kepuasan Konsumen Pengguna GoPay: Peran Moderasi Customer Experience dalam Perspektif Bisnis Islam Amri Luthfiansyah; Rosydalina Putri; Sania Nuraziza
TANSIQ: Jurnal Manajemen dan Bisnis Syariah TANSIQ │ Vol. 9 │ No. 1 │ 2026
Publisher : Universitas Islam Negeri Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/tq.v8i3.30556

Abstract

Perkembangan Artificial Intelligence (AI) pada layanan financial technology mendorong penyedia dompet digital meningkatkan kualitas layanan dan kepuasan konsumen melalui fitur berbasis AI. Namun, penelitian terdahulu menunjukkan hasil yang belum konsisten mengenai pengaruh AI Recommendation System dan AI Chatbot Service Quality terhadap kepuasan konsumen, khususnya terkait peran Customer Experience sebagai variabel moderasi. Penelitian ini menguji hipotesis bahwa AI Recommendation System dan AI Chatbot Service Quality berpengaruh positif terhadap Kepuasan Konsumen, serta Customer Experience memoderasi hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif dengan jenis eksplanatori terhadap 120 pengguna GoPay di Kota Bandar Lampung yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4.1.1.8. Hasil penelitian menunjukkan bahwa AI Recommendation System dan AI Chatbot Service Quality berpengaruh positif dan signifikan terhadap Kepuasan Konsumen. Sebaliknya, Customer Experience tidak mampu memoderasi hubungan kedua variabel tersebut dengan Kepuasan Konsumen. Temuan ini menunjukkan bahwa kualitas fungsional layanan berbasis AI berperan lebih penting dalam meningkatkan kepuasan konsumen dibandingkan Customer Experience sebagai variabel moderasi serta memberikan implikasi bagi pengembangan layanan fintech berbasis AI.
PEMBERDAYAAN USAHA MIKRO, KECIL, DAN MENENGAH MELALUI DIGITAL MARKETING DAN FINANCIAL REPORTING Ahmad Habibi; Rosydalina Putri; Citra Etika
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.