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All Journal Jurnal Manajemen dan Agribisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Conference on Innovation and Application of Science and Technology (CIASTECH) Iqtishoduna: Jurnal Ekonomi Islam Jurnal Informasi dan Teknologi TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Journal of Educational Management and Instruction (JEMIn) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) BIOMA : Jurnal Biologi dan Pembelajarannya Bulletin of Management and Business INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Ilmiah Riset dan Pengembangan Journal of Ekonomics, Finance, and Management Studies Journal of Management Research and Studies Ash-Shidqu: Jurnal Ekonomi Syariah
Alfiana
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Financial management audits for school quality improvement in Indonesia: A comprehensive literature review Dahlan; M. Anas; Listiana Sri Mulatsih; Alfiana; Abdul Kadir Ahmad
Journal of Educational Management and Instruction (JEMIN) Vol. 4 No. 1: June 2024
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jemin.v4i1.9556

Abstract

The purpose of this study is to examine financial management audits of educational institutions to improve the quality of schools in Indonesia. This literature review involves several key steps: identifying and narrowing the research topic; searching for relevant literature sources including books, articles, journals, and other documents; reading and understanding the contents of these sources; compiling and analysing the collected data; and finally, drawing conclusions from the research. This study's findings underscore the critical importance of financial audits for educational institutions in ensuring compliance with laws and regulations, enhancing transparency and accountability, boosting the efficiency and effectiveness of financial management, preventing fraud, and securing the sustainability of these institutions. Financial audits serve a crucial role in the improvement of educational quality in Indonesia by fostering accountability and transparency in budget usage. Regular audits require institutions to meticulously account for financial transactions, mitigate the risk of fund misuse, and promote effective fund allocation. This suggests that bolstering financial audit practices in Indonesian educational institutions can significantly elevate educational standards.
How Different is The Financial Performance of Sharia-Based Banks? Listiana Sri Mulatsih; Mahelan Prabantarikso; Hadi Purnomo; Loso Judijanto; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2622

Abstract

Covernance, Earnings and Capital. Based on the research results, it shows that there is a significant difference between Bank Muamalat Indonesia and Bank Mega Syariah in 2018-2021 in the Risk Profile factor based on the NPF ratio and there is no significant difference based on the FDR ratio. There is a significant difference between the average BMI and BMS in the Earnings factor based on the ROA ratio. A gap was found between the average values ​​obtained by BMI and BMS regarding the capital factor based on the CAR ratio and there was no significant difference between the financial performance of Bank Muamalat Indonesia and Bank Mega Syariah using the RGEC method.  The policy implication of these findings is the importance of viewing a bank's financial performance holistically, not just focusing on one factor such as capitalIn making policy decisions, regulators and bank management must consider these aspects comprehensively to enhance the overall health and performance of the bank.
The Influence of QRIS Digitalization, Technology and Digitalization Lifestyle, Digital Financial Literacy, and Financial Inclusion On Bank Customers Decision Mahrizal, Mahrizal; Judijanto, Loso; Indrapraja, Rachmadi; Alfiana; Pujianto, Defi
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i4.426

Abstract

This study looks at how consumer decisions are impacted by the digitalization of QRIS, financial literacy, and financial inclusion through lifestyle. The participants in this study are clients of Sharia Bank. Non-probability sampling combined with a purposeful sampling approach was the sample strategy employed in this study. A sample of one hundred participants was used by the researchers. This study included both primary and secondary data. In order to acquire the primary data required by the researchers, the data collection strategy used in this study is the distribution of questionnaires. In this quantitative study, the Partial Least Squares (PLS) method of moderated regression analysis (MRA) and descriptive statistical analysis were employed as data analysis techniques. Based on the test results and discussions that have been described, the following conclusions can be drawn: The digitalization of QRIS has a direct influence on customers' decisions to make transactions using QRIS. Financial literacy has a direct influence on customer decisions. Decisions made by customers are directly impacted by financial inclusion. Decisions about transactions are directly influenced by lifestyle. The digitalization of QRIS does not directly impact lifestyle. Lifestyle is not immediately impacted by financial knowledge. There is no direct correlation between financial inclusion and lifestyle. Lifestyle cannot moderate the relationship between QRIS digitization and consumer decisions, nor does it have an indirect effect. Lifestyle cannot moderate the relationship between financial literacy and client decisions, nor does it have an indirect influence. Lifestyle cannot moderate the relationship between financial inclusion and customers' decisions to transact via QRIS, nor does it have an indirect influence.
Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia Prakoso, Teguh; Rina Apriliani; Pandu Adi Cakranegara; Alfiana; Ratnawita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2271

Abstract

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.
ISOLASI, KARAKTERISASI, DAN UJI ANTIMIKROBA PADA BAKTERI ASAM LAKTAT DARI USUS Trigona Spp. Sama, Yusuf; Hasgun; Depparinding, Rekianto; Alfiana; Rahman, Auliyah; Manguntungi, Baso; Sari, Arlinda Puspita; Ariandi; Nurmuliayanti, Nurmuliayanti
BIOMA: Jurnal Biologi dan Pembelajarannya Vol 5 No 2 (2023): BIOMA: Jurnal Biologi dan Pembelajarannya
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/bioma.v5i2.3120

Abstract

Lebah Trigona spp. merupakan lebah yang tidak mempunyai sengat (stinglees bee) dan memiliki kemampuan memproduksi propolis tinggi sebagai mekanisme pertahanan diri dan sebagai antibiotik terhadap bakteri ataupun cendawan. Pada penelitian in dilakukan proses isolasi bakteri asam laktat (BAL) dari saluran pencernaan Trigona spp. asal Sumbawa yang dilanjutkan dengan karakterisasi BAL, dan uji antimikroba metabolit BAL terhadap bakteri Salmonella thypi dan Staphylococcus aureus. Hasil isolasi diperoleh 20 isolat bakteri, kemudian dilakukan skrining BAL melalui uji katalase dan pewarnaan gram, diperoleh 18 isolat BAL. Kandidat isolat BAL dilkulturkan selama 24 jam, kemudian mengisolasi ekstrak kasar metabolit BAL. Hasil isolasi ekstrak kasar metabolit BAL diujikan ke bakteri S. thypi dan S. aureus selama enam jam menggunakan metode difusi agar, kemudian dilakukan pengukuran zona bening pada jam kedua, keempat dan keenam untuk mengetahui efektivitas daya hambat/antimikroba metabolit BAL. Hasil uji menunjukkan metabolit isolat PRT 9 memiliki kemampuan tertinggi dibandingkan dengan 17 isolat BAL lainnya dalam menghambat pertumbuhan bakteri S. thypi dengan luas zona hambat sebesar 6,7±0,471 mm dan S. aureus sebesar 3,0±0 mm.
FLASHBACK FINANCE: DEVELOPING A STRATEGY FOR BUSINESS SUSTAINABILITY Yofi Syarkani; Alfiana; Abdul Munim Al Basmeleh
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 5 (2024): May
Publisher : Adisam Publisher

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

Abstract

A business continuity strategy is a collection of organizational objectives, guidelines, plans, and initiatives with the goal of spotting market possibilities, maintaining the company, and generating revenue. Business sustainability strategy is part of business strategy and cannot be separated from the business model. To grow the business sustainably, companies must continue to evaluate their business strategies. Business strategy analysis is an important step in designing a viable business model, so that it has a lasting impact on business life. Businesses should have appropriate financial strategies and management to face changes in tough business strategies. Effective communication between the finance department and other departments is crucial for the implementation of financial management initiatives. To meet shared financial objectives, all departments within the firm must collaborate. Businesses may enhance performance, preserve financial stability, and guarantee long-term sustainability by putting suitable financial management techniques into practice. This research discusses the definition and principles of sustainability in a business context, financial approaches to maintaining and improving business sustainability, details of strategies adopted by businesses to ensure their sustainability, and a discussion of key findings that show the relationship between historical financial analysis and the development of sustainability strategies.
FINANCIAL RISK MANAGEMENT STRATEGIES FOR STARTUPS IN THE DIGITAL ERA Erwin; Teti Anggita Safitri; Alfiana; Mohd Syahrin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2024): September
Publisher : Adisam Publisher

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

Abstract

Financial Risk Management Strategy for Startups in the Digital Age is an integrated approach used by startup companies to identify, mitigate, and manage financial risks arising in a dynamic digital environment. The strategy includes developing realistic budgets and financial projections, investing in cybersecurity and insurance, and diversifying revenue. The aim is to increase the company's resilience to market fluctuations and digital threats, and achieve sustainable business growth. The study conducted in this research uses the literature research method. The results show that there are three main strategies that can help startups manage financial risks. First, realistic budgeting and financial projections help startups monitor expenses and identify funding needs at each stage of development. Second, investing in adequate cybersecurity and insurance is crucial to protect business and customer data from digital threats and reduce potential financial losses due to data breaches or system failures. Thirdly, revenue diversification helps startups to be more resilient to market fluctuations, allowing companies to be more adaptive and proactive in managing risks.
The Influence of Product Innovation, HR Competence, and Marketing Performance on The Financial Performance of MSMEs in The Agricultural Kuswardani, DC.; Santoso, Aprih; Maulana, Dede Yusuf; Alfiana; Gusmao, Cristino
Jurnal Manajemen & Agribisnis Vol. 21 No. 3 (2024): JMA Vol. 21 No. 3, November 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.21.3.307

Abstract

Background: Many MSMEs are switching to online businesses and utilizing digital technology to maintain their businesses.Purpose: This study aims to determine and examine the effect of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City after the Covid-19 pandemic with digitalization as a mediating variable.Design/methodology/approach: This study uses quantitative methodology and a causal associative approach. Data was collected through an online questionnaire distributed to MSME owners in the Agricultural Sector via WhatsApp, with questions filtered based on respondent characteristics. The sampling technique used was random sampling. The number of samples in this study was 150 business owners. Data analysis used partial least squares-structural equality modeling (PLS-SEM).Findings/Results: The results of this study indicate that product innovation, marketing performance, and digitalization have a significant effect on financial performance. Meanwhile, HR competency has had no significant effect on the financial performance of MSMEs in the Agricultural Sector in Semarang City after the COVID-19 pandemic. Digitalization has been proven to mediate the influence of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City.Conclusion: Product innovation, marketing performance, and digitalization have a significant effect on financial performance. Meanwhile, HR competency has not had a significant effect on the financial performance of MSMEs in the agricultural sector in Semarang City since the COVID-19 pandemic. Digitalization is proven to mediate the influence of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City.Originality/value (State of the art): State of the art in the era of digital transformation. Given that digitalization is increasingly becoming an important part of the global economy, this study is relevant to the current trend of digital technology adoption by MSMEs. This study can broaden the understanding of how small and medium-scale MSMEs can utilize digitalization to improve their competitiveness and financial performance, which is a growing research area globally. Keywords: digital transformation, HR competency, marketing performance, MSME finance, product innovation
The Role of Exchange Rate As a Moderating Variable in CAR, NPF and BOPO Influencing Profitability Nazara, Desman Serius; Hertina, Dede; Mulatsih, Listiana Sri; Alfiana; Judijanto, Loso
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.99

Abstract

Background: A bank's capacity to generate earnings on the goods produced by its daily operations is a crucial sign of its financial health. With the exchange rate serving as a moderating element.Purpose: The objective of this study is to ascertain how operating costs, CAR, NPF, and BOPO affect ROA. Design/methodology/approach: Regression analysis is one of the quantitative methods used in the research process. As an illustration, take into account Islamic Commercial Banks that routinely release their financial reports for the years 2018–2022 and are listed on the Indonesia Stock Exchange. 35 samples from 7 different organizations were collected for this study using the purposeful sampling technique. The data was analyzed using partial least squares-structural equation modeling (PLS-SEM). Findings/Result: The exchange rate, BOPO, and NPF all have a major effect on ROA. Meanwhile, the CAR has little effect on ROA in Islamic Commercial Banks between 2018 and 2022. The impact of exchange rates on ROA can be lessened for BOPO and NPF, but not for CAR, as the latter has no control over ROAConclusion: The study's conclusions demonstrate that the exchange rate, BOPO, and NPF all have a major effect on ROA. Meanwhile, the CAR has little effect on ROA in Islamic Commercial Banks between 2018 and 2022. The impact of exchange rates on ROA can be lessened for BOPO and NPF, but not for CAR, as the latter has no control over ROA. The establishment of an efficient capital adequacy ratio for Islamic banking is facilitated by this research, which enhances financial performance.Originality/value (State of the art): The originality/value (State of the art) of this research is by providing empirical evidence about the importance of risk management and operational efficiency in determining the financial performance of Sharia Commercial Banks. On the other hand, this research also highlights that although capital is important, operational factors and credit risk are more dominant in influencing ROA. Keywords: CAR, BOPO, NPF, ROA, Islamic Commercial Banks
Analisis Pengaruh Risiko Bisnis, Risiko Keuangan, dan Risiko Pasar Terhadap Struktur Modal Siska Yuli Anita; Hugo Prasetyo Winotoatmojo; Bambang Sugeng Dwiyanto; Alfiana; Abdul Rosid
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

This study aims to analyze the effect of business risk, financial risk, and market risk on the capital structure of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The data used in this study are secondary data in the form of annual financial reports. The sampling technique used in this study is the purposive sampling method with the number of companies used as samples being 30 companies, but 14 companies that meet the criteria. The analysis method used in this study is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) program application. The results of this study indicate that business risk has no effect on capital structure. While financial risk and market risk affect capital structure.
Co-Authors Abdul Kadir Ahmad Abdul Munim Al Basmeleh Abdul Rosid Agostinho Pinto Soares Agusandhya, Nabila Alfian Saputra Iriawan Aprih Santoso Ariandi Arlinda Puspita Sari Bambang Sugeng Dwiyanto Cakranegara, Pandu Adi Dahlan Dede Hertina Dede Yusuf Maulana Defi Pujianto Depparinding, Rekianto Erwin Gatut Rubiono Gusmao, Cristino Hadi Purnomo Hasgun Hugo Prasetyo Winotoatmojo Indrapraja, Rachmadi Judijanto, Loso Kuswardani, DC. LISTIANA SRI MULATSIH Listiana Sri Mulatsih Loso Judijanto M. Anas Mahelan Prabantarikso Mahrizal Mahrizal Manguntungi, Baso Maulana, Iwan Mohd Syahrin Muchlis Mas'ud Mulyono Nazara, Desman Serius Nur Hasanah, Afifah Nurida Finahari Nurmuliayanti, Nurmuliayanti Pri Handini, Dharmayanti Rahman, Auliyah Ratnawita Rina Apriliani Sama, Yusuf Siska Yuli Anita Stevanno, Rudolf Firdausy Survival Surya Ardana Syamsul Bahri Teguh Prakoso Teti Anggita Safitri, Teti Anggita Wahju Wulandari Yofy Syarkani Yudawisastra, Helin G.