Claim Missing Document
Check
Articles

Found 4 Documents
Search

The Consistency Of Islamic Corporate Financial Sustainability In Covid-19 Pandemic: An Empirical Analysis Trisnowati, Yanuar; Hadiwidjaja, Rini Dwiyani; Nurvita, Tita
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p179-192

Abstract

The concept of sustainability is the ability of a company to carry out work program activities in a sustainable manner to achieve company goals. This study aims to examine empirically the consistency of financial sustainability in Islamic companies before and during the Covid-19 pandemic. To measure the financial sustainability performance, this study used ratios from financial income and financial expenditure. The sample in this study used purposive sampling that is 14 Islamic companies on the Indonesia Stock Exchange. Multiple linear regression and a chow test were used to examine the consistency. The result showed that The financial sustainability ratio of companies at the time of the pandemic has a higher value than before the pandemic. the pandemic period in Indonesia affected the financial stability of companies listed on the Jakarta Islamic Index. The independent variable that affects the dependent variable experiences structural changes in Indonesia in the period 2019 to quarter II of 2020
The performance of MSMEs of Gresik based on maqasid sharia Malik, Ahmad Dahlan; Darussalam, Andi Zulfikar; Trisnowati, Yanuar
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1244

Abstract

The purpose of this research is to know the performance and activity of UMKM in Gresik, East Java from maqasid syariah side, which based on the principle of maqasid syariah can give welfare (maslahah) to society wide. Therefore, whether the performance and activities undertaken by SMEs according to the principles of maqasid syariah especially SMEs in Gresik. Micro, small and medium enterprises (MSMEs) are business actors that directly touch the community so that it has a very important role in the absorption of manpower and regional income and the economy widely. Although MSMEs have fundamental problems mainly on internal and external issues such as limited capital, human resources, business network and market penetration, business climate, facilities and infrastructure, short life time product, market access, and free trade. This research was conducted in three stages. The first phase of the exploration aims to provide initial insight, research design, and test theoretical framework through pilot study and interview on UMKM Gresik. The second phase is a survey of MSME Gresik to form the basis of generalization. And the third stage is a case study on SMEs Gresik sample to explore relationships and relevant results on the performance and activities of MSMEs with maqasid sharia.
IPO Under-pricing Phenomenon Approach: Does Covid-19 Has a Negative Sectoral Impact? Hadiwidjaja, Rini Dwiyani Hadiwidjaja; Muditomo, Arianto; Trisnowati, Yanuar
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.198

Abstract

An initial public offering (IPO) refers to the process of offering shares of a private corporation to the public in a new stock issuance. An IPO allows a company to raise capital from public investors. This study aims to prove the sectoral impact of the Covid-19 pandemic in Indonesia. Qualitative identification through content analysis on public online media and report documents on the results of analysis by research institutes and consultants identifies potential negative impacts on several industrial sectors as a result of the Covid-19 pandemic throughout 2020, but on the other hand, IPO action on the Indonesian capital market in 2020 still ongoing. Previous research has not been found specifically that analyzes the relationship between the impact of Covid-19 on industry and the performance of IPO actions per industrial sector, then through the IPO under-pricing phenomenon approach, empirical evidence is carried out. This research uses secondary data for the initial returns of 315 companies that conducted IPO actions during the period 2010 to 2020 on the Indonesian capital market and testing using a paired sample test on the population of IPO actions before and during the Covid-19 pandemic, the results of this study indicate that simultaneously in all the corporate sector did not find any statistically significant difference in initial returns between the period before and during the pandemic. This shows that the Covid-19 pandemic does not directly impact the behavior of capital market investors, especially in making investment decisions in the primary market.
THE DIGITAL FINANCIAL LITERACY AND CURRENT FINANCIAL BEHAVIOR IN INDONESIA SMALL MEDIUM ENTERPRISE Hadiwidjaja, Rini Dwiyani; Trisnowati, Yanuar; Kahar, Muhammad Ridwan
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6923

Abstract

The aim of this research is to analyze the influence of digital financial literacy on current financial behavior, such as spending behavior, savings behavior, and investment behavior among small and medium entrepreneurs in Indonesia. The method used in this research is a survey method. The data used are primary data collected through the distribution of questionnaires to 383 respondents. The sample in this research consists of small and medium entrepreneurs in Indonesia. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relationships among latent variables. The results of this research show that digital financial literacy possessed by entrepreneurs influences spending behavior, savings behavior, and current investment behavior. The implication of this research is that the findings can be used by policymakers as a basis for formulating policies related to digital financial literacy, especially for small and medium entrepreneurs.