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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 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 JAATB Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC) Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Egi Gumala Sari
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Impact of Increasing and Falling Banking Stock Prices in Indonesia 2017–2022 Faisal, Yusuf; Sari, Egi Gumala
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
THE EFFECT OF CAPITAL ADEQUACY, LIQUIDITY AND FIRM SIZE ON EARNINGS MANAGEMENT WITH CORPORATE GOVERNANCE AS MODERATING VARIABLES IN CONVENTIONAL BANKING LISTED ON IDX 2015 – 2019 Citra, Kharisma; Faisal, Yusuf; Wibisono, Chablullah; Gumala Sari, Egi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 1 (2021): OCTOBER 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.073 KB) | DOI: 10.55047/cashflow.v1i1.20

Abstract

With corporate governance as a moderating variable, this study intends to examine the impact of capital adequacy, liquidity, and firm size on earnings management. This study's population consists of 45 conventional banks that were listed on the Indonesia Stock Exchange between 2015 - 2019. Purposive sampling was used to choose the sample, which resulted in a total sample of 33 firms. Multiple regression analysis using Eviews 9 software is the analytical technique used to test the hypothesis. The results of this study indicate that the capital adequacy variable has a significant effect and liquidity has an insignificant effect, both of which have a negative coefficient value, while firm size has a significant effect on earnings management with a significant coefficient value. positive. Meanwhile, corporate governance is able to moderate the effect of capital adequacy on earnings management and is unable to moderate the effect of liquidity on earnings management with a decreasing t-statistic value, while corporate governance is able to moderate the effect of t-statistics value. Simultaneously, capital adequacy, liquidity, firm size and being moderated by corporate governance have a significant effect on earnings management
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
MANAJEMEN LABA PADA PERUSAHAAN BASIC MATERIAL Faisal, Yusuf; Oktaviani, Resty Fuji; Sari, Egi Gumala
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4399

Abstract

This research was conducted ti observing 98 basic material listed on the Indonesia Stock Exchange. The data source used is the company’s annual report from 2012-2022. This study aims to obtain empirical evidence on the influence of intellectual capital , tax planning , and leverage   with institutional ownership as a moderating variable. The result of this study found that intellectual capital  has a positive and statistically effect on earnings management, while tax planning  has a positive and statistically insignificant effect on earnings management, leverage   has a positive and statically insignificant effect on eanings management. Furthermore, institutional ownership strengthens the influence of intellectual capital  on earnings management. Institutional ownership weakens the influence of tax planning  on earnings management. Institutional ownership also reinforces the effect of leverage   on earnings management.
The Effect Of Media Exposurer, Slack Resources, Public Ownership, And Profitability On Corporate Social Responsibility (CSR) Disclosure Endhita Estuningsih, Leandra; Rachmawati, Sistya; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 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.v3i2.436

Abstract

Objective – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility Originality/Value– This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure.
Influence of Organizational Culture, Competence and Management Accounting Information System on Company Performance with Corporate Governance as Moderating Variables Sari, Egi Gumala; Arsjah, Regina Jansen
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13578

Abstract

This study aims to determine the influence of organizational cultural relationships, competencies and management accounting information systems on the performance of companies with corporate governance as moderating variables. The sample of 204 respondents divided into 4 Sharia financial institutions, namely Sharia banking, sharia multifinance, sharia insurance and Baitul Maal Wa Tamwil. This study found that corporate governance variables and management accounting information system variables have a positive and significant influence, while the other two variables namely organizational culture and competence have a positive but insignificant influence. The corporate governance as a moderating variable strengthens the relationship of organizational cultural variables and competencies although not significant. Corporate governance does not strengthen the relationship between management accounting information systems to the company's performance.
The Impact of Compensation and Religiosity on Fraudulent Behavior in MSMEs: The Role of Islamic Work Ethics as a Moderator Faisal, Yusuf; Herawati, Mesi; Athaillah, Ahmad; Gumala Sari, Egi
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8890

Abstract

This study aims to obtain empirical evidence on the effect of compensation and religiosity on fraudulent behavior with Islamic work ethics as a moderating variable. This study uses a quantitative research type. This study used a questionnaire distributed to MSMEs in West Java, namely 350 questionnaires distributed directly. Each questionnaire distributed contains 114 statements that respondents must answer. From the distribution of the questionnaire, 207 respondents provided answers. To obtain the results of this study, the researcher used PLS-SEM Version 3.0. This study found that compensation has a significant negative effect on fraudulent behavior, religiosity has a significant negative effect on fraudulent behavior, Islamic work ethics cannot moderate the relationship between compensation and fraudulent behavior, and Islamic work ethics moderates the relationship between religiosity. It cannot moderate the relationship between fraudulent behavior. This research provides information regarding fraudulent behavior, which is new research discussing the relationship between religiosity, which is the basis of the character of the Prophet Muhammad SAW
Membangun Kepuasan Kerja dan Mengurangi Turnover: Peran Etika Islam, Kompetensi, dan Lingkungan Kerja Gumala Sari, Egi; Rianto, Joko; Erialdy, Erialdy
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.605

Abstract

Tujuan penelitian ini adalah untuk menganalisis: (1) Pengaruh Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja; (2) Peran Lingkungan Kerja sebagai variabel moderasi dalam hubungan Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja; (3) Pengaruh Etika Kerja Islam, Kompetensi, dan Kepuasan Kerja terhadap Turnover Intention; serta (4) Peran Kepuasan Kerja sebagai variabel mediasi dalam hubungan Etika Kerja Islam dan Kompetensi terhadap Turnover Intention. Metode penelitian kuantitatif menggunakan data primer. Populasi dan dalam penelitian ini adalah Individu yang bekerja di PT. Mandiri Utama Finance Syariah, dengan sampel sebanyak 200 responden. Pengolahan data menggunakan software Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Etika Kerja Islam berpengaruh positif signifikan terhadap Kepuasan Kerja, sedangkan Kompetensi tidak menunjukkan pengaruh yang signifikan terhadap Kepuasan Kerja. Namun, Lingkungan Kerja terbukti mampu memoderasi pengaruh Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja secara signifikan. Selanjutnya, Etika Kerja Islam, Kompetensi, dan Kepuasan Kerja masing-masing memiliki pengaruh negatif signifikan terhadap Turnover Intention. Selain itu, Kepuasan Kerja terbukti menjadi variabel mediasi yang signifikan dalam hubungan antara Etika Kerja Islam dan Turnover Intention, namun tidak berlaku sebagai mediator dalam hubungan antara Kompetensi dan Turnover Intention.
The Influence of Muamalah Fiqh, Compensation, and Religiosity on Fraudulent Behavior with Islamic Work Ethics as a Moderating Variable Faisal, Yusuf; Sari, Egi Gumala; Artika, Artika; Athaillah, Ahmad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.4756

Abstract

Purpose: This study aims to obtain empirical evidence on the influence of fiqh muamalah, compensation and religiosity on fraudulent behaviour with Islamic work ethics as a moderation variable.Design/methodology: This study uses a quantitative type of research. This research was carried out using questionnaires distributed to lecturers and practitioners who are members of the Association of Islamic Economists (IAEI), the Sharia Economic Community (MES), the Forum of Lecturers in Islamic Economics and Business (FORDEBI) and the Indonesian Economics Scholars Association (ISEI), namely 350 questionnaires distributed via email and social media. Each questionnaire distributed has 114 statements to be answered by employees. From the distribution of the questionnaire carried out, 207 respondents were obtained who gave answers from 22 regions. To get the results of this study, the researcher used PLS SEM Version 3.0.Findings: The results of this study found that fiqh muamalah has a significant negative effect on fraudulent behaviour, compensation has a significant negative effect on fraudulent behaviour, religiosity has a significant negative effect on fraudulent behaviour, Islamic work ethics can moderate the relationship between fiqh muamalah and fraudulent behaviour, Islamic work ethics cannot moderate the relationship between compensation against fraudulent behaviour and Islamic work ethics cannot moderate the relationship between religiosity and fraudulent behavior.Practical implications: This research also encourages Islamic financial institutions to develop policies that foster a work environment rooted in Sharia principles, ultimately improving transparency, accountability, and trust in Islamic business practices.Originality/Value: This study focuses on fraudulent behaviour, where this research is a new research in discussing the relationship between fiqh mumalah and religiosity which is based on the nature of the Prophet.
The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022 Fathurohmah, Nabilah; Valentin, Michel; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.322

Abstract

Purpose – This study aims to determine the effect of Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance on Debt Costs. Design/methodology/approach – This study uses quantitative data, the sample in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2017 - 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Institutional Ownership variable has a negative and statistically insignificant effect on debt costs, the Managerial Ownership variable has a positive and statistically insignificant effect on debt costs, the Profitability variable has a positive and statistically insignificant effect on debt costs, and the Tax Avoidance variable has a negative and statistically insignificant effect on Debt Costs Research limitations/implications – This study discusses Debt Costs and other factors such as Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance which focus on food and beverage sub-sector companies.
Co-Authors ANDRIANI SYOFYAN Artika, Artika Athaillah, Ahmad Chablullah Wibisono Citra, Kharisma Dela Sasmita, Anggi Endhita Estuningsih, Leandra Erialdy, Erialdy Faisal, Yusuf Faisal, Yusuf FAISAL, YUSUF Fary Adiyana, Nabilah Fathurohmah, Nabilah Herawati, Mesi Ida Busneti Jessica Sweetly Angelia Sipahutar Kharisma Citra Lestari, Putri Dwi Puji Luthfiyah, Qonitatun MURTANTO Nur Agnia, Aprilia Oktaviani, Resty Fuji Oktaviani, Rizki Patminingsih Regina Jansen Arsjah Retno Melindawati Rianto, Joko Sistya Rachmawati Sri Ningsih Valentin, Michel Widiyanto, Aditya Yanti, Lupita Putri Yusuf Faisal