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PENGARUH PDRB TERHADAP TINGKAT KEMISKINAN DI PROVINSI SULAWESI TENGAH (TAHUN 2013-2015) Nugroho, Moh Agus; Rhamadhani, Rika Febby
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 2 (2016)
Publisher : Institut Agama Islam Bengkulu

This study examines the Influence of GDP on Level of Provery in Central Sulawesi in 2013 â€“ 2015. The purpose of this research is to analyze how influence GDP on Level of Proverty in Central Sulawesi. The method of analysis used qualitative and quantitative. The type of quantitative research is used to describe of phenomena related to problems on this study. While type of qualiative research is used to analyze the information that can be measured. The result of this study indicate that GDP is not significant effect on Level of Proverty. This is due to the increase GDP that occurred in central sulawesi is not always followed by decrease on the level of proverty. It can be seen from data of GDP and level of provery in Central Sulawesi in 2013 â€“ 2015.Key words : Level of Provery, GDP

Pengaruh Zakat terhadap Kinerja Perusahaan (Studi Empiris pada Bank Umum Syariah di Indonesia) Rhamadhani, Rika Febby
Hunafa: Jurnal Studia Islamika Vol 13 No 2 (2016): EKONOMI ISLAM
Publisher : State Institute of Islamic Studies (IAIN) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jsi.v13i2.443.344-361

This study aims to determine and analyze the effect zakat on corporate performance in sharia banks in Indonesia. The data used in this research are secondary data obtained from the financial statements of each site Islamic Banks in Indonesia gathered through technical documentation in the form of documents and annual financial reports and other data related to this study. The sampling technique used purposive sampling and analytical methods used simple regression analysis. These results indicate significant influence between zakat on the corporate performance in sharia banks in Indonesia. This study recommend are the corporate does not to be afraid of issuing zakat, because in Islam, Allah already guarantee that Zakat issued will not reduce property and zakat is also an expense that can be deducted for taxable income and further research is expected to add the study period and a number of larger samples in order to obtain more accurate research results

Pengaruh Zakat terhadap Kinerja Perusahaan (Studi Empiris pada Bank Umum Syariah di Indonesia) Rika Febby Rhamadhani
Hunafa: Jurnal Studia Islamika Vol 13 No 2 (2016): EKONOMI ISLAM
Publisher : State Institute of Islamic Studies (IAIN) Palu

This study aims to determine and analyze the effect zakat on corporate performance in sharia banks in Indonesia. The data used in this research are secondary data obtained from the financial statements of each site Islamic Banks in Indonesia gathered through technical documentation in the form of documents and annual financial reports and other data related to this study. The sampling technique used purposive sampling and analytical methods used simple regression analysis. These results indicate significant influence between zakat on the corporate performance in sharia banks in Indonesia. This study recommend are the corporate does not to be afraid of issuing zakat, because in Islam, Allah already guarantee that Zakat issued will not reduce property and zakat is also an expense that can be deducted for taxable income and further research is expected to add the study period and a number of larger samples in order to obtain more accurate research results

Realization and Contribution Sukuk Retail, Savings, and Retail's Waqf During The 2020 Covid-19 Pandemic Moh Agus Nugroho; Rika Febby Rhamadhani; Fathul Khair
Journal of Finance and Islamic Banking Vol. 4 No. 1 (2021)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v4i1.3509

Covid-19 entered Indonesia around March 2020, having an impact on economic growth. Indonesia during 2020 minus 2.07 percent of its economy. This economic decline was caused by Covid-19 which had an impact on the economic activities of residents. Throughout 2020 the government issued 4 series of Sukuk, retail Sukuk SR0012 and SR013, savings Sukuk series ST007 and finally retail Sukuk waqf SWR001. The purchase realization of SR012 was IDR 12,142 trillion, and SR013 was IDR 25,667 trillion. Then ST007, the funds that were collected were Rp. 5.18 trillion and the retail Sukuk waqf series SWR001 as much as Rp. 14.91 billion. Despite the minus economy, the Sukuk is still in demand by the Indonesian people. For own contribution, retail Sukuk funds are used for infrastructure development such as bridges, Hajj boarding buildings, construction of railroads, and others. Meanwhile, savings Sukuk are allocated for economic recovery and eligible green projects. Finally, retail waqf Sukuk is used for financing social activities and empowering people, such as the construction of an eye hospital for the poor and others.

Implementasi Artificial Intelligence Dalam Dunia Auditing: Sebuah Peluang atau Tantangan Baru I Putu Edi Darmawan; Phatra Anggana Djuri; Rika Febby Rhamadhani
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10322

Penelitian ini mengevaluasi integrasi Kecerdasan Buatan dalam praktik audit untukmenentukan apakah teknologi ini meningkatkan efisiensi, akurasi, dan kualitas audit, ataumenimbulkan tantangan baru. Dengan menggunakan pendekatan kualitatif melalui tinjauan literaturdari dua puluh studi terbaru dalam tiga tahun terakhir, penelitian ini menganalisis dampak teknologiseperti big data analytics, machine learning, dan algoritma canggih dalam audit. Hasilnyamenunjukkan Kecerdasan Buatan berpotensi meningkatkan deteksi kecurangan, memungkinkanpemantauan real-time, dan otomatisasi tugas rutin. Namun, adopsi Kecerdasan Buatan juga menghadapi kendala seperti kesiapan teknologi, masalah keamanan data, dilema etika, dan kebutuhan adaptasi auditor terhadap teknologi baru. Penelitian ini menyarankan perlunya pendekatanyang seimbang antara teknologi Kecerdasan Buatan dan penilaian profesional auditor untuk hasilaudit yang optimal. Penelitian lanjutan harus mengeksplorasi model adaptif dan mempertimbangkanrisiko etika serta keamanan.

The Impact of Income Tax on Economic Growth: Insights from Indonesia Rhamadhani, Rika Febby
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i3.639

This study examines the relationship between income tax policies and economic growth in Indonesia, focusing on their effects on investment, business expansion, and household consumption. While income tax is a fundamental instrument for fiscal revenue, excessive taxation may hinder private sector growth and reduce consumer spending, ultimately affecting overall economic stability. This research employs a mixed-methods approach, combining econometric modeling with qualitative interviews from key stakeholders, including government officials, economists, business owners, and financial consultants. Findings indicate that higher income tax rates can negatively impact investment and corporate expansion, particularly among SMEs. However, tax incentives and compliance enhancements contribute to improved economic activity. The study also highlights the role of digitalization in streamlining tax compliance and increasing government revenues without overburdening businesses. Furthermore, tax policy adjustments, including targeted incentives and simplified tax structures, are essential to balancing fiscal sustainability and economic growth. These findings emphasize the importance of tax policy reforms that foster a business-friendly environment while ensuring adequate government revenue. The study contributes to fiscal policy literature by providing empirical insights and policy recommendations. Future research should examine comparative tax policies in emerging economies and the long-term impact of tax reforms on economic resilience

Peran Kecerdasan Buatan dalam Meningkatkan Efisiensi dan Transparansi Pasar Keuangan: The Role of Artificial Intelligence in Improving Financial Market Efficiency and Transparency Iskandar, Rizkiani; Rhamadhani, Rika Febby; Utami, Ayu Putri; Fitrisam, Syarifah Aliyah; Akbar, Muhammad
Economic and Education Journal (Ecoducation) Vol. 7 No. 1 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i1.1374

Kemajuan pesat kecerdasan buatan telah memberikan dampak signifikan terhadap sektor keuangan, khususnya dalam meningkatkan efisiensi transaksi, mengoptimalkan manajemen risiko, dan memperkuat transparansi dalam sistem keuangan global. AI telah merevolusi layanan perbankan dan pasar keuangan melalui pemrosesan data yang lebih cepat dan lebih akurat, termasuk perdagangan algoritmik, deteksi penipuan, dan kepatuhan terhadap regulasi keuangan. Selain meningkatkan prediksi pasar dan mengurangi biaya operasional, AI juga meningkatkan transparansi dengan meningkatkan keandalan data dan memungkinkan kebijakan regulasi yang lebih adaptif. Namun, tantangan seperti keamanan data, risiko manipulasi pasar, dan interpretabilitas keputusan yang didorong oleh AI tetap menjadi perhatian penting. Studi ini bertujuan untuk mengeksplorasi kontribusi AI dalam meningkatkan efisiensi dan transparansi di pasar keuangan dengan menyoroti manfaat, tantangan, dan rekomendasi strategis bagi para pemangku kepentingan utama di industri keuangan. Dengan memperdalam pemahaman tentang dampak dan tantangan implementasi AI, penelitian ini bertujuan untuk memberikan wawasan berharga bagi pengembangan kebijakan dan penerapan teknologi AI di sektor keuangan.

Citizen Participation and Digital Governance in Public Sector Accountability Rhamadhani, Rika Febby; Edeh, Friday Ogbu
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.715

This narrative review explores the dynamics of social accountability within public sector accounting by synthesizing empirical studies and theoretical frameworks across multiple countries. The objective is to identify key drivers and systemic barriers that influence the effectiveness of social accountability mechanisms. Drawing on literature from databases such as Scopus, Google Scholar, and PubMed, the study employs a thematic analysis to examine the roles of public participation, digital governance, cultural norms, fiscal transparency, and regulatory frameworks. Results indicate that public engagement, when supported by digital platforms and inclusive policies, significantly enhances transparency and institutional trust. However, challenges persist, especially in developing countries, where bureaucratic rigidity, limited resources, and misalignment between global standards and local values hinder reform efforts. The discussion underscores the necessity for integrated governance models that emphasize participatory and transparent processes tailored to sociocultural contexts. Key systemic factors such as independent oversight institutions, technological capacity, and ethical leadership emerge as crucial enablers. The findings suggest that strengthening internal institutional capacity, realigning regulatory reforms with societal expectations, and leveraging technology are essential for advancing social accountability. This review calls for further empirical studies to develop adaptive, context-sensitive frameworks that embed social values in public financial reporting. Ultimately, a people-centered, interdisciplinary approach is imperative for transforming public sector governance into a more accountable and transparent system.

Artificial Intelligence and Financial Regulation in Indonesia’s Islamic Banking: a Systematic Literature Review Muhammad Bashri Bas; Rika Febby Rhamadhani; Rasmi Nur Anggraeni; I Putu Edi Darmawan; Phatra Anggana Djuri
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1519

The integration of Artificial Intelligence (AI) into Islamic financial products marks a transformative shift in the global financial ecosystem, particularly in Indonesia, where Islamic finance constitutes a vital pillar of the national economy. This study conducts a systematic literature review to explore the evolving intersection between AI technologies and Islamic financial systems, with a specific focus on implications for Indonesia’s regulatory and institutional landscape. Employing a qualitative-descriptive approach, the study examines the types, phases, and functional characteristics of AI, as well as the operational principles and structures of Islamic financial products, including murabaha, mudarabah, and sukuk. Findings indicate that AI has the potential to significantly improve operational efficiency, enhance transparency, facilitate real-time decision-making, and expand financial accessibility among underserved Muslim populations. However, the integration of AI also raises important concerns, particularly regarding Shariah compliance, data ethics, algorithmic bias, and regulatory readiness. The study highlights gaps in existing regulatory frameworks, including the lack of AI-specific guidelines within the current Islamic finance governance structures. To address these challenges, the paper proposes a set of policy recommendations, such as developing Shariah-aligned AI standards, enhancing collaboration between regulators and fintech developers, and fostering capacity-building among Islamic finance professionals. By ensuring that AI implementation aligns with Islamic ethical values, Indonesia can position itself as a leader in sustainable, inclusive, and innovation-driven Islamic finance in the digital era.

PENGARUH PDRB TERHADAP TINGKAT KEMISKINAN DI PROVINSI SULAWESI TENGAH (TAHUN 2013-2015) Nugroho, Moh Agus; Rhamadhani, Rika Febby
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 1, No 2 (2016): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v1i2.877

This study examines the Influence of GDP on Level of Provery in Central Sulawesi in 2013 – 2015. The purpose of this research is to analyze how influence GDP on Level of Proverty in Central Sulawesi. The method of analysis used qualitative and quantitative. The type of quantitative research is used to describe of phenomena related to problems on this study. While type of qualiative research is used to analyze the information that can be measured. The result of this study indicate that GDP is not significant effect on Level of Proverty. This is due to the increase GDP that occurred in central sulawesi is not always followed by decrease on the level of proverty. It can be seen from data of GDP and level of provery in Central Sulawesi in 2013 – 2015.Key words : Level of Provery, GDP

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