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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

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

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

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

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.

Pengaruh Tingkat Suku Bunga, Kurs Mata Uang Dan Inflasi Terhadap Penanaman Modal Asing (Pma) Dalam Perspektif Ekonomi Islam: Studi Pada Negara ASEAN Yang Termasuk Kategori Lower Middle Income Pada Tahun 2015 – 2024 Atmawijaya, Aldi; Pratomo, Dimas; 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/j3h69z14

Di negara-negara yang pendapatannya masih menengah kebawah umumnya memiliki keterbatasan pembiayaan untuk melakukan pembangunan, industri, pengadaan teknologi maupun sektor lainnya. Oleh karena itu, penanaman modal asing mejadi salah satu alternatif utama untuk menutupi pembiayaan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat suku bunga, kurs mata uang dan inflasi terhadap penanaman modal asing dalam perspektif ekonomi islam. Penelitian ini menggunaka metode pendekatan secara kuantitatif yang di analisisnya menggunakan metode data panel, populasi studi mencakup negara yang ada dikawasan Asean yang termasuk kategori pendapatan menengah kebawah pada sebagian besar periode tahun 2015 -2024. Metode sampel yang digunakan adalah sampling jenuh, sedangkan teknik analisis data yang dipergunakan adalah data panel dengan menggunakan perangkat lunak EViews 10. Dengan hasil temuan bahwa tingkat suku bunga dan kurs mata uang secara parsial tidak berpengaruh terhadap penanaman modal asing di Asean, sedangkan inflasi berpengaruh positif signifikan terhadap penanaman modal asing di Asean. Namun variabel Tingkat suku bunga, kurs mata uang dan inflasi secara simultan berpengaruh terhadap penanaman modal asing di Asean. Dalam perspektif Ekonomi Islam, pengelolaan variabel tingkat suku bunga, nilai tukar mata uang, dan inflasi hendaknya dilakukan berdasarkan prinsip-prinsip keadilan, transparansi, dan kemaslahatan. Tingkat suku bunga dalam sistem konvensional dipandang tidak sesuai dengan nilai-nilai syariah karena mengandung unsur riba, yang secara tegas dilarang dalam Al-Qur’an. Oleh karena itu, sistem ekonomi Islam mendorong penerapan skema investasi berbasis bagi hasil sebagai alternatif yang lebih adil dan beretika. Nilai tukar mata uang perlu distabilkan melalui kebijakan moneter yang bebas dari praktik spekulatif dan manipulatif, guna menciptakan kepastian dan kepercayaan dalam aktivitas ekonomi. Sementara itu, inflasi harus dikendalikan agar tidak merugikan masyarakat, khususnya golongan berpendapatan rendah, serta agar daya beli tetap terjaga. Dengan pengelolaan ketiga variabel tersebut yang sesuai dengan prinsip-prinsip syariah, diharapkan iklim investasi yang sehat dan berkelanjutan dapat tercipta di negara-negara yang menerapkan ekonomi Islam.

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

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

Analisis Dampak Fluktasi Harga Sayuran Terhadap Pendapatan Pedagang Sayuran di Pasar Jatimulyo Lampung Selatan Menurut Perspektif Ekonomi Islam Tasaka, Rian; Ermawati, Liya; Rosilawati, Weny
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2136

Penelitian ini bertujuan untuk menganalisis dampak fluktuasi harga sayuran terhadap pendapatan pedagang di Pasar Jatimulyo, Lampung Selatan, serta meninjau fenomena tersebut berdasarkan perspektif ekonomi Islam. Desain penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, di mana pengumpulan data dilakukan melalui observasi, dokumentasi, dan wawancara mendalam terhadap informan yang terdiri dari 20 pedagang eceran dan 10 pedagang grosir. Analisis data dilakukan dengan teknik reduksi data, penyajian data, dan penarikan kesimpulan untuk memberikan gambaran deskriptif yang komprehensif. Hasil penelitian menunjukkan bahwa fluktuasi harga sayuran di Pasar Jatimulyo berlangsung dinamis dan tidak seragam antar komoditas, yang secara langsung berimplikasi pada ketidakstabilan pendapatan pedagang. Pedagang eceran ditemukan sebagai kelompok yang paling terdampak dengan penurunan pendapatan mencapai 19%–27% saat harga naik, sementara pedagang grosir memiliki ketahanan lebih baik dengan penurunan hanya berkisar 9%–13%. Dalam perspektif ekonomi Islam, kondisi ini merefleksikan adanya ketidakseimbangan (ghayr al-tawazun) distribusi pendapatan yang memerlukan penguatan prinsip keadilan (‘adl) dan larangan praktik yang menzalimi (lā taẓlimūna wa lā tuẓlamūn). Implikasi penelitian ini menyarankan perlunya transparansi penetapan harga dan peran aktif pemangku kebijakan dalam stabilisasi harga pasar untuk melindungi kesejahteraan pedagang kecil, serta merekomendasikan studi lebih lanjut mengenai mekanisme dukungan sosial bagi pedagang tradisional dalam menghadapi ketidakpastian pasar.

The Influence of Government Expenditure on Education, Health and Poverty Sectors on Indonesia’s Human Development Index in 2019-2023 an Islamic Economics Perspective Siti Chotifah Hastuty; Hayati, Mardhiyah; Ermawati, Liya
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam (on Progress)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v14i1.15929

This study aims to analyze the influence of government spending in the education, health, and poverty alleviation sectors on Indonesia's Human Development Index (HDI) for the 2019–2023 period. This study integrates fiscal policy analysis with an Islamic economic perspective. Particularly through the maqashid al-shariah approach, providing a distinct normative framework for evaluating the effectiveness of government spending on human development. The method used is a quantitative approach with regression of panel data based on secondary data from BPS-Statistics Indonesia and the Ministry of Finance. The results showed that education expenditure had a negative and insignificant effect on Human Development Index (HDI), health expenditure had a positive but insignificant effect, and poverty alleviation expenditure was also insignificant. Simultaneously, all variables had no significant effect on Human Development Index (HDI). This study concludes that increasing government spending has not been effective in increasing Human Development Index (HDI), so more targeted and efficient policies are needed.

Pengaruh Faktor Peraturan Wali Kota, Tarif Sewa, dan Aksesibilitas terhadap Keputusan Pedagang dalam Memilih Lokasi Usaha di Luar Area Resmi Pasar Pasir Gintung Kota Bandar Lampung dalam Perspektif Etika Bisnis Islam: Studi pada Pedagang Pasar Pasir Gintung Kota Bandar Lampung Aulia, Sabrina; Ermawati, Liya; Restianita, Oza
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11423

The presence of traders operating outside the official area of Pasir Gintung Market in Bandar Lampung indicates that the implementation of market arrangement policies by the local government has not been fully effective. This condition is presumed to be influenced by mayoral regulations, rental rates, and accessibility as key considerations for traders in determining business locations. This study aims to analyze the effect of mayoral regulations, rental rates, and accessibility on traders’ decisions to choose business locations outside the official market area from the perspective of Islamic Business Ethics. This study employs a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 78 traders operating outside the official market area using purposive sampling. Data were analyzed using multiple linear regression, including t-test, F-test, and coefficient of determination. The results indicate that partially, mayoral regulations and rental rates do not have a significant effect on traders’ decisions, while accessibility has a significant effect. Simultaneously, the three variables influence traders’ decisions. From the perspective of Islamic Business Ethics, traders’ decisions have not fully reflected compliance with regulations aimed at achieving public welfare.

Pengaruh Faktor Peraturan Wali Kota, Tarif Sewa, dan Aksesibilitas terhadap Keputusan Pedagang dalam Memilih Lokasi Usaha di Luar Area Resmi Pasar Pasir Gintung Kota Bandar Lampung dalam Perspektif Etika Bisnis Islam: Studi pada Pedagang Pasar Pasir Gintung Kota Bandar Lampung Aulia, Sabrina; Ermawati, Liya; Restianita, Oza
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11423

The presence of traders operating outside the official area of Pasir Gintung Market in Bandar Lampung indicates that the implementation of market arrangement policies by the local government has not been fully effective. This condition is presumed to be influenced by mayoral regulations, rental rates, and accessibility as key considerations for traders in determining business locations. This study aims to analyze the effect of mayoral regulations, rental rates, and accessibility on traders’ decisions to choose business locations outside the official market area from the perspective of Islamic Business Ethics. This study employs a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 78 traders operating outside the official market area using purposive sampling. Data were analyzed using multiple linear regression, including t-test, F-test, and coefficient of determination. The results indicate that partially, mayoral regulations and rental rates do not have a significant effect on traders’ decisions, while accessibility has a significant effect. Simultaneously, the three variables influence traders’ decisions. From the perspective of Islamic Business Ethics, traders’ decisions have not fully reflected compliance with regulations aimed at achieving public welfare.

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