Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Abiwara : Jurnal Vokasi Administrasi Bisnis Perbanas Journal of Islamic Economics and Business The Es Accounting and Finance Bisma : Business and Management Journal JAMBIS : Jurnal Administrasi Bisnis
Ritha, Henny
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Solusi Peningkatan Daya Beli Masyarakat Akibat Anjloknya Harga Rumput Laut Sari, Regita Fatikah; Ritha, Henny; Kaban, Reny Fitriana
BISMA : Business and Management Journal Vol. 3 No. 2 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i2.1712

Abstract

This research aims to describe the specifics of the problem of the lack of purchasing power of people in Lumintu food stalls due to the drop in seaweed prices in Nunukan Regency. North Kalimantan Province. The research method used is descriptive qualitative by interviewing several sources in the field according to current realities and related problems. The word is then researched thoroughly. The results of this research show that the drop in seaweed prices has had a big impact on the economy of the people in Nunukan Regency who only rely on their livelihood as seaweed farmers and thus has an impact on the lack of purchasing power of consumers in food stalls in Nunukan Regency, one of which is food stalls. . Lumintu. The author suggests a system of delaying selling and processing seaweed into ready-to-eat food to overcome the problem of reducing people's purchasing power for food at Lumintu stalls.
The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia Nugrahanti, Trinandari Prasetya; Fardiman, Fardiman; Lanjarsih, Laela; Ratna, Primadonna; Ritha, Henny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.666

Abstract

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.
Faktor-Faktor Yang Memengaruhi Profitabilitas PT Bank Negara Indonesia Tbk. 2017-2022 Wulandari, Sri; Ritha, Henny
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v4i2.3322

Abstract

This study aims to analyze the Factors Affecting the Profitability of PT Bank Negara Indonesia 2017-2022. The type of research data is quantitative, and the secondary data source consists of the financial statements of PT Bank Negara Indonesia Tbk. 2017-2022. Technique analysis used panel data regression analysis. The results showed that the Capital Adequacy Ratio (CAR), and Operational Costs and Operating Income (BOPO) had no effect on Return On Assets (ROA), while Net Performing Loans (NPL) had a negative and significant effect on Return On Assets (ROA), and Loan to Deposit Ratio (LDR) has a positive and insignificant effect on Return On Assets (ROA).
Faktor-Faktor Yang Memengaruhi Return Saham Perusahaan LQ-45 Poppy, Ribka; Swastika, Endang; Ritha, Henny
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 5 No. 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v5i1.3603

Abstract

This study aims to analyze the Factors Affecting the stock returns of the LQ 45 company for 2017-2021.                               The research sample consisted of 7 manufacturing companies and data sources were obtained from the 2017-2021 financial statements. This type of research data uses quantitative data, and the data collection method is documentation. Technique analysis used panel data regression analysis. The results show the selected FE method and prove that ROA has a positive effect on stock returns, DER has a positive effect on stock returns, and PER has a negative effect on stock returns of the LQ 45 company for 2017-2021.
TECHNICAL AND SCALE EFFICIENCY OF SYARIAH BANKING IN INDONESIA: DATA ENVELOPMENT ANALYSIS APPROACH Endri, Endri; Ritha, Henny; Hadiyati, Puji
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.418

Abstract

So far, efficiency tends to be a very important issue for discussion. Therefore, such a topic needs attention. This is crucial when it is related syariah banking industry development. In that case, the best performance of shraiah banking can be reached sot hat it has high competitive power in national banking industry. Besides that, it is also expected to be able for expanding the market share. Using the non-parametric method of Data Envelopment Analysis (DEA), this study investigates the recent efficiency of the Islamic Banking operations in Indonesia over the period 2005 to 2007. The attributions of technical efficiency (utilization of capacity) and scale efficiency (optimality of scale achieved) are identified. The principal findings for the period under study indicate that technical and scale efficiency scores are improving but not optimal 100% during research period. The findings provide useful guidelines for policy implications and may also assist banks concerned with their strategic planning with regard to the future of Islamic banking
Profitability & Leverage as Determinants of The Price to Book Value of Companies Listed on Jakarta Islamic Index Iqbal, Muhammad; Kaban, Reny Fitriana; Ritha, Henny
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (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.v5i1.289

Abstract

A steady increase in the stock market price reflects the maximization of corporate value. The Price to Book Value ratio serves as a metric for assessing the growth in a company's value. Profitability and leverage policies are just two of the several aspects that influence the company's overall value. This study aims to evaluate the impact of financial ratios, specifically profitability as measured by Return on Equity and leverage indicated by the Debt to Equity Ratio, on the Price to Book Value of companies listed on the Jakarta Islamic Index between 2018 and 2023, during which time the Covid 19 Pandemic occurred. This study distinguishes itself from previous research through its methodological approach. The research utilized a descriptive and quantitative methodology. Additionally, the sample for this study was selected using a purposive sampling with eleven firms that are consistently listed on the Jakarta Islamic Index for the timeframe 2018-2023. This research employs panel data regression as its analytical approach. The findings from the statistical tests reveal that the Profitability Ratio significantly affects the Price to Book Value, whereas the Leverage Ratio does not exhibit a notable impact. This suggests that while Profitability plays a crucial role, Leverage does not. It is recommended that Issuers consistently strive to sustain or enhance profitability under all circumstances, which would contribute to an increase in the company's overall value to face unexpected events such as Covid 19, businesses must examine both capital and debt financing to maintain the trust of shareholders and other stakeholders.
PENGARUH QARDH TERHADAP PENCAPAIAN TINGKAT SOLVABILITAS DANA TABARRU’ PADA PERUSAHAAN UNIT ASURANSI JIWA SYARIAH Nugraha Malik, Muhammad; Nirmalawati, Dyah; Ritha, Henny
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 4: Agustus 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i4.4109

Abstract

This study aims to analyze the impact of qardh on solvency levels and the role of profitability in solvency for Sharia life insurance companies in Indonesia from 2015 to 2020. The insufficiency of tabarru’ funds can result in the inability of Sharia life insurance companies to pay benefits or claims, leading to a solvency level falling below the regulatory requirement of 120%. Qardh serves as a method to maintain the adequacy of tabarru’ funds and solvency levels. The research employs a descriptive analysis method with purposive sampling, specifically targeting Sharia life insurance units with average assets below 7 trillion IDR. A total of 12 companies were selected as samples, and data collection was conducted through secondary documentation and literature review. The data analysis method utilized is panel data regression with a Fixed Effect (FE) approach, including classical assumption tests and hypothesis testing. The results indicate that larger tabarru’ funds reduce the need for qardh to achieve the required solvency level, while higher profitability enhances solvency. This research is expected to provide valuable insights and information for various stakeholders. It supports the development of policies and strategies to maintain solvency. For the insurance community, this study offers additional information to reinforce practices in accordance with Sharia principles, particularly concerning the financial health of Sharia life insurance, the insufficiency of tabarru’ funds, and the role of qardh in maintaining solvency.
Co-Authors ENDRI ENDRI Fardiman, Fardiman Laela Lanjarsih Muhammad Iqbal Nugraha Malik, Muhammad Poppy, Ribka Puji Hadiyati Ratna, Primadonna Sari, Regita Fatikah Sri Wulandari Swastika, Endang Taurusianingsih, Dyah Nirmalawati Trinandari Prasetya Nugrahanti