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All Journal Jurnal Pendidikan Seni Rupa Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kinerja: Jurnal Ekonomi dan Manajemen EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Midwifery and Nursing (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Finance Research Jurnal Samudra Ekonomika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Qish: Journal of Islamic Economics Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Bata Ilyas Journal of Accounting Jurnal Riset Akuntansi JAATB Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal As-Said IJMA Journal of Accounting and Financial Issue Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio International Journal of Islamic Business and Economics (IJIBEC) ZISWAF: Jurnal Zakat dan Wakaf Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Faisal, Yusuf
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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UNCOVERING THE SECRETS OF FINANCIAL SECTOR COMPANY VALUES: A STUDY OF THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, OPERATING CASH FLOW, AND LEVERAGE ON THE INDONESIA STOCK EXCHANGE (2020-2024) Yusuf Faisal; Nicholla Anggelita Adinda Elta
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5227

Abstract

This study aims to obtain empirical evidence on the effect of institutional ownership, operating cash flow, and leverage on firm value. This study uses quantitative research. The sample in this study consists of 70 financial sector companies listed on the Indonesia Stock Exchange in 2020-2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that institutional ownership has a negative effect and is statistically insignificant on firm value, while operating cash flow has a negative effect and is statistically significant on firm value. Meanwhile, leverage has a negative effect and is statistically insignificant on firm value. This study discusses firm value and other factors such as institutional ownership, operating cash flow, and leverage, focusing on the financial sector.
The role of Islamic corporate governance in Islamic social reporting: evidence from global Islamic banks Yusuf Faisal; Qonitatun Luthfiyah; Junainah Jaidi; Ibrahim Ibrahim; Egi Gumala Sari
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28661

Abstract

Purpose - This study aims to examine the relationship between Investment Account Holder, Non-Performing Financing, and Islamic Intellectual Capital on Islamic Social Reporting with Islamic Corporate Governance as a moderating variable. Method - This study uses quantitative data, with a sample of the 10 largest Islamic banks in the world for the period 2018-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Result - The results show that Investment Account Holder, Non-Performing Financing, and Islamic Corporate Governance do not significantly affect Islamic Social Reporting. In contrast, Islamic Intellectual Capital has a significant positive effect on Islamic Social Reporting. Additionally, Islamic Corporate Governance moderates the effects of Non-Performing Financing and Islamic Intellectual Capital on Islamic Social Reporting. However, it does not moderate the effect of Investment Account Holder on Islamic Social Reporting. Implication - Islamic banks are advised to enhance intellectual capital and governance to improve social reporting. Originality - This study examines Islamic Social Reporting in the world’s 10 largest Islamic banks by analyzing the roles of Investment Account Holders, Non-Performing Financing, Islamic Intellectual Capital, and Islamic Corporate Governance as a moderating variable.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia Yusuf Faisal; Egi Gumala Sari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.311

Abstract

Purpose – This study aims to determine and analyze the effect of profitability and leverage on company value in property and real estate companies. Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 27 property and real estate sector companies listed on the Indonesia Stock Exchange in 2012-2021. The data used is secondary data, which is data obtained directly in the form of financial statements from www.idx.co.id website. Data analysis techniques are carried out using statistical analysis, namely: classical assumption test, multiple linear analysis, and hypothesis test, as well as the coefficient of determination with SPSS 25 Findings – Based on the results of the study, it was found that profitability has a positive and significant effect on company value, and leverage has a positive and significant effect on company value in the property and real estate sector. Research limitations/implications – This research is expected to provide information related to income quality and provide benefits in making the right decision
Halal Food Preferences and Perceptions at Nagoya Mall Batam Yusuf Faisal; Ida Busneti; Egi Gumala Sari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 14 No. 1 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.10558

Abstract

The purpose of this study was to see the preferences and perceptions of halal food at Nagoya Mall in Batam City. This research was conducted at the Nagoya mall which provides halal food in the food street area. The samples of this research are lecturers at 4 universities in Batam which are managed by Persyarikatan Muhammadiyah and Hidayatullah namely: Muhammadiyah International Tarbiyah College, STIKOM Muhammadiyah Batam, Abdullah Said Islamic Institute, and Hidayatullah Tarbiyah Science College. In this study, it was found that the preferences and perceptions of lecturers about halal food stands in Nagoya tended to be good with a note that there were several things that were improved including cleanliness
The Effect of Internal Control Systems and Organizational Commitment on Fraud Prevention With Islamic Work Ethics as A Moderating Variable Egi Gumala Sari; Yusuf Faisal; Reska Prahasini Sekarwesma
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3218

Abstract

This study aims to obtain empirical evidence on the influence of internal control systems and organizational commitment to fraud prevention with Islamic work ethics as a moderation variable. This study uses a type of quantitative research. This research was conducted using questionnaires distributed to public and private teachers in Indonesia, namely as many as 150 questionnaires distributed via Whatsapp and Instagram. A type of questionnaire that was spread out had 43 questions to be answered by respondents. From the distribution of questionnaires carried out, 110 respondents were obtained who gave answers from 4 regions. To obtain the results of this study, the researcher used PLS SEM Version 3.0. The results of this study determine that the internal control system has a positive and insignificant effect on fraud prevention, organizational commitment has a positive and significant effect on fraud prevention, Islamic work ethics cannot strengthen the relationship between the internal control system for fraud prevention and Islamic work ethics can strengthen the relationship between organizational commitment to fraud prevention. This study focuses on fraud prevention. This study adds Islamic work ethics as a moderating variable and this study presents the latest things about Islamic work ethics as a moderating variable focused on public and private teachers in several regions.
Impact of Increasing and Falling Banking Stock Prices in Indonesia 2017–2022 Yusuf Faisal; Egi Gumala Sari
Economics and Business Solutions Journal Vol. 8 No. 1 (2024): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v8i1.8656

Abstract

This study aims to determine the effect of the Current Ratio, debt-to-equity ratio, Return on Assets, and Inflation on Stock Price.This research uses quantitative data; the sample in this study is stock price banks sub-sector companies that are listed on the Indonesia Stock Exchange in the period 2017-2022, with as many as 25 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software.The results of this study indicate that the current ratio variable has a positive and statistically insignificant effect on stock price, the debt-to-equity ratio variable has a positive and statistically insignificant effect on stock price, the return on assets variable has a positive and statistically significant effect on stock price, the inflation variable has a positive and statistically insignificant effect on stock price. This research hopes to provide information regarding how stock prices can benefit decision-making and can be used as reference material for further research
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono ALEXANDER, NICO ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Christine Natania Zefanya Egi Gumala Sari Egi Gumala Sari Egi Gumala Sari Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Febriyanti, Nabilah Firdaus, Fahdi Herawati, Mesi I Wayan Mudra, I Wayan I Wayan Swandi Ibrahim Ibrahim Ida Busneti Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Junainah Jaidi Keri Boru Hotang Kharisma Citra Lembah Dewi Andini Lupita Putri Yanti Luthfiyah, Qonitatun Mayang, Titin Muhamad4, Adam Muhammad Nuryatno Muhammad Rizky Febrianto Nerdy, Nerdy Nicholla Anggelita Adinda Elta Novelita Novi Imelda Oktaviani, Resty Fuji Patminingsih Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Salsa Maharani Qonitatun Luthfiyah Ramadhan, Faris Reska Prahasini Sekarwesma Retno Melindawati Rizqullah Ryan Handika Purba Sabam Hutajulu Sari, Egi Searly Alviola Soeharjoto, Soeharjoto Suci Dwi Rindiani Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri Yanti, Lupita Putri