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All Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Journal Of Management Science (JMAS) EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Disrupsi Bisnis Indonesian Journal of Islamic Economics and Business ProBisnis : Jurnal Manajemen Salam (Islamic Economics Journal) Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Cendekia Ilmiah
Ermawati, Liya
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Biological Asset Intensity, Cash Holding, Dan Leverage Terhadap Biological Asset Disclosure: Studi pada Perusahaan Agrikultur yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2017-2023 Andriansyah, Rizki; Nurlaili; Ermawati, Liya
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ca451t95

Abstract

The Central Bureau of Statistics (BPS) notes that the agricultural sector has consistently contributed more than 10% to Indonesia's Gross Domestic Product (GDP) in the past decade, with the figure reaching around 12.53% in 2023. Biological assets are plants and animals owned by companies as a result of past activities and have the potential to provide economic benefits in the future. This study aims to analyse the effect of Biological Asset Intensity, Cash Holding, and Leverage on Biological Asset Disclosure. The population of this study are agricultural companies listed on ISSI in the 2017-2023 period. The sample in this study used purposive sampling, so that a total sample of 8 companies from 10 observation data was obtained. This study uses the classical assumption test and multiple linear regression analysis (MRL). The results in this study indicate that Biological Asset Intensity with a significant value of 0.047 and Leverage with a significant value of 0.004 has a positive and significant effect on Biological Asset Disclosure. While Cash Holding has a negative and insignificant effect on Biological Asset Disclosure with a significant value of 0.294. Simultaneously Biological Asset Intensity, Cash Holding, and Leverage have a positive and significant effect on Biological Asset Disclosure with a significance value of 0.000.
Pengaruh Komisaris Independen dan Dewan Pengawas Syariah Terhadap Manajemen Laba Pada Bank Umum Syariah Di Indonesia Ermawati, Liya; Anggraini, Nia
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 1 No. 1 (2020): Juni 2020
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v1i1.5319

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh komisaris independen dan dewan pengawas syariah terhadap manajemen laba pada bank umum syariah di Indonesia. Dalam penelitian ini menggunakan metode pendekatan penelitian secara kuantitatif. Data yang dikumpulkan untuk penelitian ini adalah data sekunder yaitu data yang bersumber dari catatan yang ada pada perusahaan dan dari sumber lainnya. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukan bahwa Komisaris independen yang diukur dengan membandingkan jumlah komisaris independen terhadap jumlah total dewan komisaris terbukti berpengaruh negatif dan signifikan terhadap manajemen laba. Dewan pengawas syariah yang diukur dengan jumlah rapat dewan pengawas syariah berpengaruh positif dan tidak signifikan terhadap manajemen laba. Keterbatasan pada penelitian ini yaitu dari penggunaan variabel yang bisa mempengaruhi manajemen laba, terdiri dari variabel Dewan Komisaris Indpenden dan Dewan Pengawas Syariah sehingga dapat memberikan peluang bagi peneliti lainnya untuk melakukan penelitian yang sama dengan menambahkan variabel yang lainnya. Impilkasi Dewan komisaris independen dalam penelitian ini terbukti mampu mengurangi manajemen laba, maka diharapkan untuk mempertahankan agar dapat membatasi praktek manajemen laba dan semakin banyak jumlah rapat Dewan pengawas syariah maka akan semakin tinggi praktek manajemen laba.
Analisis Pengaruh Budaya Kerja dan Tingkat Pendidikan terhadap Tingkat Kesejahteraan Masyarakat Perspektif Ekonomi Islam Hanif, Hanif; Ermawati, Liya; Puspita, Dian
Salam (Islamic Economics Journal) Vol. 1 No. 1 (2020): June 2020
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/slm.v1i1.7024

Abstract

Kesejahteraaan masyarakat pada suatu wilayah merupakan suatu yang diraih oleh masyarakat yang diperoleh dari berbagai upaya, termasuk upaya dan kegiatan aktivitas ekonomi. Budaya kerja yang baik meupakan proses dalam mendapatkan hasil- hasil kerja yang berkualitas baik jugaĜ³. Sehingga budaya kerja yang baik akan sangat berpengaruh dengan kondisi perekonomian suatu wilayah. Seperti tingkat kemiskinan masyarakat perkembangan kondisi kemiskinan disuatu wilayah secara ekonomis merupakan salah satu indikator untuk melihat perkembangan tingkat kesejahteraan dalam masyarakat. Rumusan masalah dalam penelitian in adalah (1) bagaimana budaya kerja berpengaruh terhadap tingkat kesejahteraan masyarakat? (2) bagaimana tingkat pendidikan berpengaruh terhadap tingkat kesejahteraan masyarakat? (3) bagaimana menurut pandangan ekonomi islam tentang budaya kerja, tingkat pendidikan, terhadap tingkat kesejahteraan masyarakat? Tujuan penelitian ini adalah Untuk mengetahui bagaimana budaya kerja berpengaruh terhadap tingkat kesejahteraan masyarakat, untuk mengetahui bagaiamana tingkat pendidikan berpengaruh terhadap tingkat kesejahteraan masyarakat di desa pujirahayu dan Untuk mengetahui bagaimana menurut pandangan ekonomi islam tentang budaya kerja, tingkat pendidikan, terhadap tingkat kesejahteraan masyarakat. Penelitian ini digolongkan kedalam penelitian lapangan (field research), data primer diperoleh dari kuesioner sedangkan data sekunder dari dokumentasi. Populasi penelitian ini yaitu seluruh kepala keluarga di desa pujirahayu sebanyak 460 kepala keluarga. sedangkan sampel penulis mengambil 10% dari jumlah populasi. Metode analisis dalam penelitian ini adalah metode kuantitatif data di peroleh dengan menyebar kuisioner langsung kepada 46 kepala keluarga di desa pujirahayu. Hasil penelitian ini adalah pengaruh secara parsial diketahui bahwa budaya kerja (X1), tingkat Pendidikan (X2) berpengaruh secara positif terhadap tingkat kesejahteraan masyarakat (Y). Hasil pengujian koefisien determinasi (R2) dibuktikan bahwa tingkat kesejahteraan masyarakat di pengaruhi 60,1 % oleh variabel budaya kerja, tingkat pendidikan sedangkan sisanya 39,9 % dipengaruhi faktor lain yang tidak di teliti dalam penelitian ini. Dalam perspektif ekonomi islam nilai- nilai budaya kerja dan tingkat pendidikan di Desa Pujirahayu mampu meningkatkan tingkat kesejahteraan masyarakat.
THE EFFECT OF ENVIRONMENTAL BUDGETS AND TRANSPORTATION ON CARBON DIOXIDE EMISSIONS IN INDONESIA FROM AN ISLAMIC ECONOMIC PERSPECTIVE, 2004-2023 Apersyah, Denara; Fuadi, Fatih; Ermawati, Liya
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 02 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i02.8914

Abstract

Global warming, caused by the increase of greenhouse gases (GHGs) in the atmosphere, is one of the most pressing issues of the 21st century. Carbon dioxide (CO2) emissions, one of the main sources of greenhouse gases, are increasing annually. Transportation and environmental budgets are two of the many factors that influence the quantity of carbon dioxide emissions. This study aims to investigate the relationship between carbon dioxide emissions and transportation and environmental budgets. Multiple linear regression analysis is the quantitative tool used in this investigation. The population studied includes Indonesia and covers 20 years, from 2004 to 2023. The results of the analysis indicate that while motorized traffic in particular contributes significantly to the increase in carbon dioxide emissions in Indonesia, environmental budgets have no discernible impact on these emissions. This study is expected to be useful for various stakeholders, including the general public, scientists, and the government as policymakers.
The Influence of Management Control Systems on Employee Performance from an Islamic Perspective Aprilia, Helda; Hanif, Hanif; Ermawati, Liya; Pramasha, Raizky Rienaldy
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.v6i1.4970

Abstract

The management control system is important to support the optimal performance of a company. This is because the management control system plays a role in controlling individual behavior in the company. There are several factors that influence the management control system, namely external and internal factors. The research method used in this research is quantitative research with the research object being 33 employees of PT United Tractors Tbk Lampung branch. The type of data used is primary data obtained from distributing questionnaires to 28 research samples using purposive sampling technique. The data analysis used is simple linear regression analysis using the SPSS 25 program. The research results show that the management control system has a positive and significant effect on employee performance. Whereas in the Islamic perspective, it encourages a person to pay attention to what he is doing as stated in surah Al-Hasyr verse 18.
Pengaruh Populasi, Upah Minimum, dan Human Capital Terhadap Pengangguran Terbuka di Provinsi Lampung: Perspektif Ekonomi Islam Safitri, Adelia; Fuadi, Fatih; Ermawati, Liya
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7977

Abstract

This study aims to analyze the influence of population, provincial minimum wage, and human capital on the open unemployment rate in Lampung Province in 2018-2024 from an Islamic economic perspective. The data used are panel data sourced from the Central Statistics Agency (BPS), and analyzed using a quantitative approach with the Fixed Effect Model (FEM) method through EViews 10 software. Based on the results of the t-test in this study, it shows that partially the population has a negative and significant effect on the open unemployment rate in Lampung Province, with a coefficient value of -0.057919 and a probability of 0.0011 (< 0.05). The provincial minimum wage also has a negative and significant effect on the open unemployment rate in Lampung Province, with a coefficient value of -3.121572 and a probability of 0.0032 (< 0.05). Meanwhile, human capital as measured by the human development index does not have a significant effect on the open unemployment rate in Lampung Province with a coefficient of 3.972250 and a probability of 0.3727 (> 0.05). Simultaneously, population, provincial minimum wage, and human capital significantly influence the open unemployment rate in Lampung Province with an f-statistic value of 7.804487 and a probability of 0.0000 (< 0.05). From an Islamic economic perspective, efforts to overcome unemployment should not only focus on achieving economic indicators alone, but must also be supported by principles of social justice such as equal employment opportunities and skills training to create jobs and empower communities sustainably.
Influence of environmental performance and green accounting on the financial performance of manufacturing companies from the maqashid syari'ah perspective Ningrum, Anjar Puspa; Sari, Yetri Martika; Ermawati, Liya
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.530

Abstract

The aim of this research is to find out how the influence of environmental performance and green accounting affects the financial performance of manufacturing companies partially and simultaneously, studying companies listed on the Indonesia Stock Exchange for the 2018-2023 period. Purposive sampling is the method used in this investigation. Using the E-Views 10 program, panel data regression analysis is a display of the data used and secondary data sources from annual financial reports and literature related to the topic for collecting data. Research findings show that in particular, environmental performance has a negative and significant influence on audit quality, green accounting has a positive and significant influence on the financial performance of manufacturing companies. Simultaneously, environmental performance and green accounting together have a significant impact on audit quality.
Comparative influence of brand, emotional experience and equity on customer satisfaction: a study of iphone and samsung users in islamic business perspective Aprilia, Desi; Fuadi, Fatih; Ermawati, Liya
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.537

Abstract

Sensory brand experience and emotional experience have been recognized as important factors influencing consumer perceptions of brands. On the other hand, brand equity reflects the added value that a brand provides in consumer perceptions and preferences. Customer satisfaction is the main goal for companies in maintaining and increasing customer loyalty. The formulation of the problem in this research is:Are there differences in the influence of Sensory Brand Experience, Emotional Experience, Brand Equity on Customer Satisfaction among iPhone and Samsung Users in Bandar Lampung from an Islamic business perspective? This research aims to compare the influence of Sensory Brand Experience, Emotional Experience, and Brand Equity on Customer Satisfaction among iPhone and Samsung users, using an Islamic business perspective. The research method used is quantitative using a questionnaire as a data collection tool. The research sample was selected purposively from the population of iPhone and Samsung users in Bandar Lampung. The data collected was Two-way ANOVA test to find differences between variables. The results of this research are expected to provide a better understanding of how sensory brand experience, emotional experience, and brand equity contribute to customer satisfaction, especially in the context of using technology products that have an Islamic business dimension. The practical implication of this research is to provide guidance for companies in increasing customer satisfaction by improving brand experience and strengthening their brand equity, in accordance with Islamic business principles which emphasize fairness, transparency and product quality.
Analisis Forecasting Penjualan Motor Listrik pada Tahun 2025 dengan Metode Trend Moment dalam Perspektif Bisnis Islam: (Studi pada Dealer Motor Listrik Gesits Kota Bandar Lampung) Surya, Ardi Rahmat; Madnasir, Madnasir; Ermawati, Liya
Jurnal Disrupsi Bisnis Vol. 8 No. 4 (2025): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v8i4.52715

Abstract

Penelitian ini bertujuan untuk menganalisis Forecasting penjualan pada motor Listrik pada tahun 2025 dengan metode Trend Moment dalam perspektif bisnis Islam dengan studi pada dealer motor Listrik Gesits Kota Bandar Lampung. Penelitian ini merupakan jenis penelitian lapangan (field research), Sumber data primer dalam penelitian ini adalah sumber data yang diperoleh secara langsung atau melalui hasil wawancara dengan pimpinan Dealer Motor Listrik Gesits. Metode Trend Moment berhasil memproyeksikan penjualan motor listrik Gesits di Bandar Lampung mencapai 28 unit pada tahun 2025, menandakan pemulihan dari penurunan tahun 2024. Proyeksi ini menjadi landasan strategis bagi dealer untuk merancang pemasaran yang terarah dan mengoptimalkan manajemen persediaan demi pertumbuhan bisnis yang berkelanjutan. Dalam perspektif bisnis Islam, proyeksi ini harus didasari nilai-nilai transparansi, kejujuran, dan kemaslahatan bersama, dengan perencanaan yang fleksibel dan non-spekulatif, serta diiringi dengan tawakal setelah upaya maksimal, memastikan keputusan yang etis dan berkelanjutan.
Analisis Penerapan Literasi Keuangan Syariah pada Bisnis Trend Fashion Muslim di Indonesia Hilal, Samsul; Ermawati, Liya; Fitri, Ainul
JURNAL ILMIAH EDUNOMIKA Vol. 7 No. 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14174

Abstract

The development of Muslim fashion trends in Indonesia is currently very rapid, so it is necessary to manage finances in accordance with the teachings of Islamic sharia. This requires a greater understanding of sharia financial literacy. Sharia financial literacy is someone who understands and is able to apply knowledge about sharia finance and the ability to make financial decisions in accordance with financial principles and in accordance with Islamic rules. The aim of this research is to analyze the application of sharia financial literacy to the Muslim fashion trend business in Indonesia. This research method uses a descriptive and verification approach. The type of data used is primary data (observation, interviews and questionnaires). The research results show that the application of sharia financial literacy to the Muslim fashion trend business in Indonesia has gone well. In accordance with the results, to be able to manage finances, business people must understand and be able to apply good literacy about financial management. The better the business person's literacy understanding about sharia finance, the better they will be at managing finances. Apart from that, increasing knowledge and understanding regarding sharia financial literacy in the Muslim fashion trend business in Indonesia will encourage increased productivity in this business.
Co-Authors Adil Wahid, Muhammad Fariz Andriansyah, Rizki Any Eliza Apersyah, Denara Aprilia, Desi Aprilia, Helda Arrohmanza, Arrohmanza Atmawijaya, Aldi Azizah, Lidya Damayanti, Narinda Dian Puspita Fahru Rozy, Ahmad Fidiantoro, Aldi Agung Fitri, Ainul Fuadi, Fatih Hanif Hanif Hilal, Samsul Madnasir Madnasir Nia Anggraini Ningrum, Anjar Puspa Nurlaili Pratomo, Dimas Purwaningtyas, Sifa Ismi Raizky Rienaldy Pramasha Roni Noer , M Ridho Rosydalina Putri Ruslan Abdul Ghofur Safitri, Adelia Salsabila, Afifah Dhafa Sari, Yetri Sari, Yetri Martika Surya, Ardi Rahmat Ulfa Saefurrohman , Ghina Utami, Zhatu Restie Yulia Andriani, Yulia Yulinda, Tika