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All Journal At-Taradhi: Jurnal Studi Ekonomi Ikonomika : Jurnal Ekonomi dan Bisnis Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Proceeding of National Conference on Accounting & Finance Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Administrasi Publik dan Pembangunan (JPP) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Pengabdian Masyarakat Formosa (JPMF) Governors IIJSE
Yuliani, Rahma
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Does Sharia Dormitory Business Unit support Islamic University Sustainability? Market, Financial, and Maqashid Sharia Analysis Mubarak, Zaki; Faridah, Rohana; Yuliani, Rahma; Sukarni, Sukarni; Fong, Michelle
IKONOMIKA Vol 8, No 1 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v8i1.15990

Abstract

Islamic universities in Indonesia face challenges in sustaining operations and improving service quality. One approach to addressing these challenges is to establish business units within the universities, which can generate additional revenue and improve service delivery. To this end, some new Islamic state universities establishing business units as part of their efforts to change institutional status to a Public Service Agency (BLU). This study assess whether a sharia dormitory business unit can support  the sustainability of an Islamic state university by analyzing market potential, financial feasibility, and compliance with maqashid sharia. The study draws on a survey of 200 respondents to assess the market demand for the business unit and conducts a feasibility analysis based on Net Present Value (NPV), Pay Back Period (PP), and maqashid sharia aspects. The paper argues that the sharia dormitory business units can contribute to Islamic state universities sustainability by generating additional revenue, enhancing the quality of service to students, and aligning with maqashid sharia principles.
WHAT FACTORS DO ONLINE SHOPPERS CARE ABOUT WHEN PURCHASING? Raudhah, Raudhah; Mubarak, Zaki; Yuliani, Rahma
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8119

Abstract

Technology is advancing. The market stays up with technical advancements. Shopee is one of the most popular online vendors today. This study aims to identify the factors that impact online shoppers' purchase decisions in the Shopee application among consumers in Banjarmasin. The quantitative methodology was employed in the research, with primary data collected via online surveys. The study's findings show that product quality and pricing partially and simultaneously impact online shoppers’ purchase decisions. The findings of this study suggest that online vendors improve the quality of their products and establish competitive rates to entice buyers to purchase.
Pengaruh tingkat pendapatan dan perubahan cara pembayaran terhadap kepatuhan wajib pajak UMKM Putri, Kamila Windyani; Adriani, Ade; Yuliani, Rahma
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel independen yang meliputi tingkat pendapatan dan perubahan cara pembayaran terhadap variabel dependen. Variabel dependen yang digunakan adalah kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif. Populasi yang digunakan sebagai objek penelitian adalah seluruh Wajib Pajak Orang Pribadi UMKM yang terdaftar dan wajib lapor di KPP Pratama Banjarmasin. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 145 sampel Wajib Pajak Orang Pribadi UMKM. Alat analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa tingkat pendapatan dan perubahan cara pembayaran terbukti berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi UMKM yang terdaftar pada KPP Pratama Banjarmasin.
The Diversification of Products for Empowerment Women’s Keliling Benteng Ulu Village, Martapura Barat Subdistrict, Banjar District Isnaini; Asnawati; Yuliani, Rahma; Riyani, Risma Yulfa; ‘Ibaadurrahmaan, Khansa Khafiya; Ariady, Nabilla Azzahra
Jurnal Pengabdian Masyarakat Formosa Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v3i5.12026

Abstract

In 2023, the PKK women's group in Keliling Benteng Ulu Village, West Martapura District, Banjar Regency has started producing instant herbal drinks with the herbal name "Wiras".  For almost 1 year now, only one type of product has been made.  It is necessary to diversify the products produced.  The aim of this activity is to provide training in making instant drinks made from ginger and tomatoes.  In this community service activity, training on instant ginger and tomato drinks will be carried out.  As an evaluation, participants will be asked to independently make instant ginger and tomato drinks and send a video when making them. As a result of this activity, training has been carried out in making instant drinks in the form of instant ginger and instant tomatoes.  The instant ginger drink made is called JaRi (original ginger) while the instant tomato drink is called MST (Minuman Sari Tomat).
Pentingnya Logo dan Branding di Media Sosial untuk Eksistensi Kain Sasirangan di Era Digital Yuliani, Rahma
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 5, No 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v5i2.16740

Abstract

Kain Sasirangan merupakan kain khas Banjar dengan keunikan motif dan makna simbolis yang menjadi representasi keindahan budaya di Kalimantan Selatan. Meski demikian, sebagian besar pelaku UMKM yang memproduksi kain ini masih mengandalkan cara pemasaran konvensional. Contohnya Amanah Sasirangan. Masih mengandalkan metode pemasaran tradisional, produk dijual tanpa merek dan logo, dan belum adanya pemanfaatan media digital sebagai media promosi, membuat Amanah Sasirangan harus menjual produknya dengan harga yang lebih murah untuk dijual ke toko-toko besar yang ada di kota. Kurangnya pemanfaatan media digital ini, membuat Amanah Sasirangan kesulitan menjangkau pasar yang luas dan konsumen yang modern. Sehingga diperlukan pengabdian untuk membantu Amanah Sasirangan siap terjun ke dunia media sosial. Tujuan pengabdian ini adalah untuk menarik perhatian konsumen modern dengan logo menarik dan branding media sosial yang kuat sebagai upaya mempertahankan eksistensi kain Sasirangan yang merupakan warisan budaya khas Banjar Kalimantan Selatan.
Academic Behavior from the Perspective of the Fraud Hexagon Theory (An Empirical Study of Master’s Degree Accounting Students in South Kalimantan Province) Putri, Audri Helmina; Adriani, Ade; Yuliani, Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9728

Abstract

This study examines academic behavior from the perspective of the Fraud Hexagon Theory, which includes pressure, opportunity, rationalization, capability, arrogance, and collusion. The purpose of this research is to analyze the influence of these six factors on academic fraud behavior among Master’s degree students in Accounting in South Kalimantan Province. This study employs a quantitative approach using primary data collected through questionnaires distributed to Accounting postgraduate students. The data were analyzed using statistical techniques to test the proposed hypotheses. The results indicate that pressure, opportunity, rationalization, capability, arrogance, and collusion have varying effects on academic fraud behavior, either individually or simultaneously. These findings provide empirical evidence that the Fraud Hexagon Theory can be applied to explain academic misconduct in higher education. This study is expected to contribute to the development of academic integrity policies and preventive strategies to reduce academic fraud in postgraduate education.
Pengaruh Corporate Governance terhadap Financial Distress dengan Kinerja Keuangan sebagai Variabel Moderating (Perusahaan Manufaktur di BEI) Yuliani, Rahma; Rahmatiasari, Adisti
Reviu Akuntansi dan Bisnis Indonesia Vol. 5 No. 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i1.11333

Abstract

Latar Belakang:Menurut Indonesian Institute of Corporate governance (IICG), corporate governance adalah serangkaian perangkat yang mengarahkan dan mengendalikan jalannya perusahaan dengan memperhatikan kepentingan berbagai pihak yang terlibat dalam perusahaan. Implementasi corporate governance dipengaruhi oleh kekuatan kepentingan dari setiap partisipan, konflik kepentingan antar partisipan akan memengaruhi kondisi keuangan perusahaan termasuk terjadinya financial distress.Tujuan:Tujuan penelitian ini menguji pengaruh corporate governance: Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Direksi, Dewan Komisaris, Komisaris Independen terhadap financial distress dengan dimoderasi oleh Rasio Leverage yang diukur melalui Debt to Aset Ratio (DAR) pada perusahaan Manufaktur di Indonesia.Metode Penelitian:Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini berjumlah 61 perusahaan. Teknik pemilihan sampel menggunakan purposive sampling dengan kriteria tertentu, diperoleh sejumlah 17 perusahaan yang menjadi sampel dalam penelitian. Analisis yang digunakan dalam penelitian ini adalah analisis linear berganda dengan menggunakan program Partial Least Square (PLS).Hasil Penelitian:Corporate governance berpengaruh secara simultan terhadap financial distress. Kepemilikan Institusional, Kepemilikan Manajerial dan Komisaris Independen berpengaruh positif signifikan sementara Dewan Direksi dan Dewan Komisaris berpengaruh negatif tidak signifikan terhadap financial distress. Rasio Leverage yang diukur melalui Debt to Aset Ratio tidak memoderasi pengaruh corporate governance terhadap financial distress baik secara langsung maupun melalui indikator corporate governance.Keterbatasan Penelitian:Penelitian terbatas hanya pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Ukuran kinerja keuangan hanya diukur melalui Debt to Aset Ratio.Keaslian/Novetly Penelitian:Penelitian ini menjawab gap penelitian terdahulu terkait pengaruh corporate governance terhadap financial distress dengan menambahkan kinerja keuangan sebagai variabel moderating. Pemilihan Kinerja keuangan yang diukur melalui Debt to Aset Ratio sebagai variabel moderating didasarkan pada asumsi bahwa tingginya aset yang dibiayai oleh hutang akan memicu terjadinya financial distress. 
Profitabilitas sebagai Pemoderasi Pengaruh Corporate Governance terhadap Pengungkapan Green Banking Rahmawati, Indri Nur; Yuliani, Rahma
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19741

Abstract

Latar Belakang: Green banking merupakan paradigma baru yang berkembang di perusahaan internasional dalam satu dekade terakhir. Berdasarkan riset yang berjudul “Survei Persepsi Masyarakat terhadap Produk Keuangan Berkelanjutan” menunjukkan bahwa hanya ada empat bank yang dipersepsikan telah menerapkan prinsip green banking. Hal ini menandakan bahwa masih belum maksimalnya implementasi dan praktik pengungkapan green banking.Tujuan: Penelitian ini bertujuan menganalisis pengaruh corporate governance: kepemilikan institusional, keragaman gender dewan, dan independensi dewan komisaris terhadap pengungkapan green banking serta profitabilitas sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini berjumlah 138 perusahaan subsektor perbankan selama periode tahun 2019-2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dengan kriteria tertentu, sehingga diperoleh 69 sampel yang perlu diobservasi. Analisis data yang digunakan adalah Moderating Regression Analysis (MRA).Hasil Penelitian: Hasil studi menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap pengungkapan green banking serta keragaman gender dewan berpengaruh positif terhadap pengungkapan green banking. Sedangkan, independensi dewan komisaris tidak berpengaruh terhadap pengungkapan green banking dan pengaruh kepemilikan institusional, keragaman gender dewan, dan independensi dewan komisaris terhadap pengungkapan green banking tidak mampu dimoderasi oleh profitabilitas.Keaslian/Kebaruan Penelitian: Penelitian ini menjawab gap penelitian terdahulu terkait pengaruh corporate governance terhadap pengungkapan green banking dengan menambahkan profitabilitas sebagai variabel moderasi.
Analysis of the Impact of Profitability on Stock Returns for Banking Companies Listed on the Indonesia Stock Exchange, 2020–2024 Alifiana, Metania Lestari; Adriani, Ade; Yuliani, Rahma
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6854

Abstract

This study aims to analyze the effect of profitability ratios on stock returns for banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The independent variables used are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), while the dependent variable is stock returns. The research method used is a quantitative approach with multiple linear regression analysis. The results indicate that, collectively, all five profitability ratios significantly influence stock returns (R² = 0.710). Individually, ROE, GPM, and NPM have a significant positive effect, while ROA and OPM do not have a significant effect. NPM is the most dominant variable influencing stock returns. These findings indicate that profitability, particularly net profit and return on equity, is a key factor in attracting investor interest in the banking sector.
Co-Authors Ade Adriani Alifiana, Metania Lestari Annisa Tri Hidhayati Anwar, Kasyful Ariady, Nabilla Azzahra Asnawati Asnawati Asnawati Atma Hayat Erliyanti, Erliyanti Fahmi, Syarif Fong, Michelle Hamdani Hamdani Indilla, Faizah Ikramina Isnaini Isnaini Kamila Windyani Putri Muhammad Yasin Oktavianor, Tomi Putri, Audri Helmina Rahmatiasari, Adisti Rahmawati, Indri Nur Rahmi, Nizmah Raudhah, Raudhah Riyani, Risma Yulfa ROHANA FARIDAH Rusmana, Haris Sasongko, Dhimas Wahyu Siti Zubaidah Sukarni Sukarni ZAKI MUBARAK ‘Ibaadurrahmaan, Khansa Khafiya