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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Islamic Ecomonics Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMM (Jurnal Masyarakat Mandiri) YUME : Journal of Management Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management Golden Ratio of Auditing Research Perbanas Journal of Islamic Economics and Business Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini Indonesian Journal of Islamic Economics and Finance KENDALI: Economics and Social Humanities Jurnal Pengabdian Masyarakat Bangsa Jurnal Media Akademik (JMA) Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Aksi Dosen dan Mahasiswa Jurnal Pengabdian Masyarakat J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Citra Etika
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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STABILITAS KEUANGAN BANK SYARIAH DAN FAKTOR MAKROEKONOMI DI INDONESIA Etika, Citra
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 1 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(1).22876

Abstract

Dalam penelitian ini kami melihat variabel-variabel ekonomi makro di Indonesia dan bagaimana variabel-variabel tersebut berhubungan dengan stabilitas keuangan bank-bank Islam. ROA Perbankan Islam, CAR Perbankan Islam, PDB, Nilai Tukar, dan Inflasi di Indonesia dari tahun 2014 hingga 2023 dianalisis menggunakan data survei yang dikumpulkan setiap kuartal. Untuk tahun 2014–2023, angka- angka tersebut diambil dari catatan yang disimpan oleh BPS dan OJK, Otoritas Jasa Keuangan. Alat Eviews 10 digunakan untuk perhitungan statistik dalam investigasi ini. Secara khusus, penelitian ini menggunakan teknik analisis data VECM. Hasil-hasil ini menunjukkan bahwa Stabilitas Keuangan Perbankan Syariah (SKPS) berhubungan positif dan signifikan dengan PDB dan inflasi dalam jangka panjang. Meskipun demikian, terdapat korelasi yang dapat diabaikan dan negatif dengan variabel nilai tukar. Ketiga variabel faktor ekonomi makro ini tidak berhubungan signifikan dengan variabel SKPS, menurut hasil jangka pendek.
Pengaruh Ekspor Dan Impor Kopi Terhadap Neraca Perdagangan Di Indonesia Dalam Perspektif Ekonomi Islam Tahun 2014-2023 Putri, Regita Ayu; Etika, Citra; Hasyimi, Diah Mukminatul
Perbanas Journal of Islamic Economics and Business Vol 5 No 2 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i2.344

Abstract

This study aims to analyze the effect of coffee exports and imports on Indonesia's trade balance from2014 to 2023 within the perspective of Islamic economics. The research uses a quantitative approachwith a multiple linear regression model based on annual time series data. The results show that bothcoffee exports and imports have a significant influence on the trade balance, both partially andsimultaneously, but with a negative impact. From the Islamic economic perspective, trade should beconducted fairly, balanced, and must bring benefit (maslahah) to society. These findings reflect a lackof balance in coffee export and import activities that must be addressed to align with Shariaprinciples. The novelty of this study lies in combining quantitative analysis with Islamic economicperspectives, which has rarely been applied in previous research on coffee trade. This researchrecommends strengthening export value, improving logistics efficiency, and controlling unproductiveimports. The findings are expected to provide insights for policymakers and future researchers inbuilding a sustainable and just coffee trade system.
Analisis Komparatif Distribusi Laba Bersih Akuntansi Konvensional dan Syariah pada Sektor Perbankan di BEI Periode 2020-2023 Adesta, Revsi; Etika, Citra; Nurazizah, Sania
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13047

Abstract

Penelitian ini memiliki tujuan untuk mengkaji perbedaan distribusi laba bersih antara sistem akuntansi konvensional dan syariah pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Menggunakan metode kuantitatif studi ini menganalisis data dari bank konvensional dan syariah. Variabel yang dianalisis meliputi laba bersih, dividen, dana cadangan, PPh, bagi hasil, serta rasio keuangan utama seperti CAR (Capital Adequacy Ratio), ROA (Return on Assets), dan BOPO (Biaya Operasional terhadap Pendapatan Operasional). Hasil penelitian yaitu adanya perbedaan yang signifikan secara statistik dalam distribusi laba bersih. Bank konvensional menunjukkan laba bersih yang lebih tinggi dan tingkat efisiensi yang lebih baik berdasarkan rasio ROA dan BOPO, sedangkan bank syariah menunjukkan distribusi laba yang lebih merata di antara para pemangku kepentingan, meskipun tingkat efisiensinya cenderung lebih rendah. Dengan demikian, distribusi laba bank syariah lebih sejalan dengan prinsip keadilan sosial, sementara bank konvensional lebih fokus pada profitabilitas bagi pemegang saham.
Pengaruh PDRB Perkapita, Populasi dan Partisipasi Angkatan Kerja Terhadap Kemiskinan di Pulau Sumatera: Perspektif Ekonomi Islam Adinda, Delvira Rahma; Ghofur, Ruslan Abdul; Etika, Citra
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7976

Abstract

This study aims to analyze the influence of per capita GRDP, population, and labor force participation rate (TPAK) on poverty in 10 provinces on Sumatra Island during the 2019–2023 period from an Islamic economic perspective. The data used in this study are panel data sourced from the Central Statistics Agency (BPS), and analyzed using a quantitative approach with the selected regression model, the Fixed Effect Model (FEM). Data analysis using EViews 10 software. The results of this study indicate that partially GRDP per capita has a negative and insignificant effect on poverty in 10 Provinces of Sumatra Island, with a coefficient value of -0.000834 and a probability of 0.6233 (> 0.05), and Labor Force Participation Rate has a negative and insignificant effect on poverty in 10 Provinces of Sumatra Island with a coefficient value of -1.669434 and a probability of 0.6618 (> 0.05), while population has a negative and significant effect on poverty in 10 Provinces of Sumatra Island with a coefficient value of -0.057793 and a probability of 0.0047 (< 0.05). Simultaneously, GRDP per capita, population, and labor force participation rate together have a significant effect on poverty in 10 Provinces of Sumatra Island with an f-statistic value of 1716.848 and an f-statistic probability of 0.000000 (< 0,05). From an Islamic economic perspective, poverty alleviation efforts must also incorporate principles of justice, such as zakat and waqf. These findings provide useful insights for policymakers in formulating effective strategies to improve public welfare.
PENGARUH CADANGAN DEVISA, INFLASI DAN SUKU BUNGA TERHADAP NILAI TUKAR DI KAWASAN REGIONAL ASEAN DALAM PERSPEKTIF EKONOMI ISLAM TAHUN 2015-2023 David Fergiawan; Citra Etika; Diah Mukminatul Hasimi
Jurnal Media Akademik (JMA) Vol. 3 No. 7 (2025): JURNAL MEDIA AKADEMIK Edisi Juli
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i7.2515

Abstract

Penelitian ini mendeskripsikan mengenai pengaruh cadangan devisa, inflasi, dan suku bunga terhadap nilai tukar mata uang di kawasan regional ASEAN dalam perspektif ekonomi Islam. Nilai tukar menjadi salah satu indikator penting dalam menggambarkan stabilitas ekonomi suatu negara, terutama dalam sistem ekonomi terbuka. Penelitian ini menggunakan metode pendekatan secara kuantitatif dengan jenis data sekunder yang dianalisis menggunakan metode data panel. Populasi dalam penelitian ini mencakup negara-negara anggota ASEAN, namun karena keterbatasan data, digunakan lima negara sebagai sampel yaitu Indonesia, Malaysia, Thailand, Vietnam, dan Brunei Darussalam dengan kurun waktu penelitian tahun 2015–2023. Analisis data yang digunakan adalah analisis data panel yang diolah  menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial hanya cadangan devisa yang berpengaruh positif dan signifikan terhadap nilai tukar, sedangkan inflasi dan suku bunga tidak berpengaruh signifikan. Namun secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap nilai tukar di kawasan regional ASEAN periode 2015-2023. Dalam perspektif ekonomi Islam, stabilitas nilai tukar harus dicapai dengan mekanisme ekonomi yang adil, transparan, serta bebas dari unsur riba. Cadangan devisa yang dikelola dengan amanah merupakan instrumen penting dalam menjaga keseimbangan ekonomi dan mendukung stabilitas moneter yang sejalan dengan prinsip-prinsip syariah.
Effect of Financial Distress, Capital Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2024) Angraeni, Dea; Suhendar, Suhendar; Etika, Citra
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7402

Abstract

The purpose of this study was to determine whether financial distress, capital intensity and corporate social responsibility affect tax aggressiveness. The theory used in this study is the theory of agency. This study uses secondary data obtained using the method of document study. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2024. Sample selection in this study using purposive sampling method. The number of companies that have this criterion is 17 companies. Multiple linear regression analysis technique used as a data analysis technique using SPSS version 25. The results showed that financial distress has a negative and significant effect on tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness. Corporate social responsibility has a negative and significant effect on tax aggressiveness. Financial distress, capital intensity and corporate social responsibility simulatedly affect tax aggressiveness. In previous studies provide inconsistent results so this research is important to do in order to find results that are relevant to the current policy.
Pelatihan Pembuatan Laporan Keuangan Bagi Umkm Untuk Meningkatkan Transparansi Dan Efisiensi Bisnis Citra Etika; El Vito Kumala; Rio Dermawantoro; Rahma Nur Anisa; Meta Priska Yulita
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2024.v2i1/346/5/juramas

Abstract

Small and Medium-sized Enterprises (SMEs) play a crucial role in Indonesia's economy, yet many SMEs owners, particularly in rural areas like Bulok Village, Kalianda District, South Lampung Regency, lack the knowledge to prepare proper financial reports. This community service activity aimed to provide these SMEs owners with the necessary understanding and skills in financial reporting. The training was conducted face-to-face over one day, focusing solely on theoretical aspects. Twenty participants attended, engaging actively in discussions and questions. Despite their initial unfamiliarity with financial reporting, the participants demonstrated significant improvement in understanding, particularly in differentiating various types of financial reports. The training method was adapted to address the participants' lack of prior knowledge, using simple explanations and analogies to ensure comprehension. Feedback indicated that the material was clearly and effectively communicated. The training successfully met its objectives, equipping participants with a better grasp of financial reporting's importance for their business management. Although no follow-up sessions are planned, the training is expected to have a lasting positive impact on the participants' ability to manage their business finances more effectively and systematically.
Co-Authors Adesta, Revsi Adib Fachri Adinda, Delvira Rahma Ahmad Habibi Ahmad Yusup, Ahmad Alam, Hendri Nur Alfahraby, Muhammad Zaky Amrina Rosyada Ana Musta’anah Angraeni, Dea Apriliani, Khaerani Attaqi, Rima Billah Cris Kuntadi David Fergiawan Desi Fitria Diah Mukminatul Hasimi Diah Mukminatul Hasimi El Vito Kumala Fu’ad, Zainal Hanif, H. Hasyimi, Diah Mukminatul Heri Junaidi Herliyanti, Cici Ilma Amalia, Ilma Janah, Selin Puspo Juliya Maulina Junaini Bustami Kristianto, Aditia Dwi Liya Ermawati M. Yusuf Bahtiar, M. Yusuf Marheni Marheni Meta Priska Yulita Meti Elisa Pitri Mismiwati Muhammad Kurniawan Mutinah, Mutinah NILAWATI Nurazizah, Sania Nursidik, Nursidik Oktafia, Selva Pratomo, Dimas Putri, Regita Ayu Rachmania Rachmania Rachmania, Rachmania Rafiudin, Muhammad Randy Izza Rahma Nur Anisa Rahmah, Shafa Febriliani Rio Dermawantoro Rosydalina Putri Ruslan Abdul Ghofur Safitri, Cindi Serly Setia Diwanti Shilamaya, Putri Shinta Rahmatika Solihah, Adinda Putri Zakiyatus Srifariyati, Srifariyati Suhendar Suhendar, Suhendar Syamsul Hilal Taufiqurohman, Taufiqurohman Tulus Suryanto Tunnisa, Ilma Hikma Ulfa Sofiana Weni Rosilawati Wibowo, Geodimas Yulis Juncy Aprida Yulistia Devi Yunita, Dhea