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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Al-Infaq : Jurnal Ekonomi Islam
Inayati, Nur Isna
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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The Effect of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress Astuti, Widia; Hariyanto, Eko; Pramono, Hadi; Inayati, Nur Isna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5455

Abstract

Financial distress describes the condition of the company's financial decline before it went bankrupt. This research aims to test the influence of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress in state-owned companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is a quantitative study with secondary data obtained from the Indonesian Stock Exchange. The sampling method in this study used a purposive sampling method that produced 43 observation samples at state-owned companies in 2019-2022. Tests in this study used multiple linear regression analysis methods with SPSS as a research test tool. Research results show that Sales Growth and operating capacity do not significantly affect financial distribution. Meanwhile, free cash flow and liquidity significantly positively affect financial distribution.
SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) Dewi, Putri Elvina Clarissa; Inayati, Nur Isna; Kusbandiyah, Ani; Pandansari4, Tiara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8331

Abstract

This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.
ANALISIS KEPATUHAN SYARIAH DALAM PRODUK SIMPANAN DAN PEMBIAYAAN PADA BMT KHONSA Lestari, Monika Ayu; Azizah, Siti Nur; Inayati, Nur Isna
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023): MARET
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

Kepatuhan syariah merupakan cermin kesyariahan sebuah lembaga keuangan berbasis syariah, untuk mengetahui seberapa kepatuhan syariah sebuah lembaga maka dilihat dari implementasi. Penelitian terhadap implementasi kepatuhan syariah terhadap produkproduk pada BMT Khonsa merupakan cara untuk mengetahui sejauh mana kepatuhan syariah yang dijalankan. BMT sebagai lembaga keuangan syariah tentunya dalam pelaksanaanya harus patuh terhadap ketentuan-ketentuan syariah. Metode yang digunakan dalam penelitian ini yaitu dengan wawancara, observasi, dan dokumentasi dengan pendekatan kualitatif. Hasil dari penelitian ini dapat disimpulkan bahwa implementasi kepatuhan syariah terhadap produk-produk pada BMT Khonsa sudah terlaksana dengan baik sesuai dengan aturan yang berlaku.
DETERMINASI FAKTOR INTERNAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Agusta, Yulinda Mauna; Fakhruddin, Iwan; Santoso, Suryo Budi; Inayati, Nur Isna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6317

Abstract

Kajian tersebut mempunyai tujuan agar mampu melakukan pengkajian serta memeroleh bukti empiris mengenai pengaruh ukuran dewan Komisaris, profitabilitas, ukuran perusahaan serta ukuran dewan pengawas syariah pada pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah yang terdaftar dalam Otoritas Jasa Keuangan (OJK) tahun 2020-2023. Kajian ini ialah salah satu jenis studi kuantitatif yang memfungsikan data sekunder yang mana data tersebut didapatkan melalui laporan keuangan yang sudah dilakukan penerbitan pada Bank Umum Syariah yang terinventarisasikan dalam OJK pada tahun 2020 – 2023. Teknik pengelompokan sampel dalam kajian ini memfungsikan metodologi purposive sampling. Teknik analisis data memfungsikan analisis model regresi data panel melalui penggunaan alat analisis software STATA Versi 17. Temuan pada kajian ini menyatakan apabila ukuran dewan perusahaan memberi pengaruh secara positif dalam pengungkapan ISR sementara profitabilitas, ukuran dewan komisaris serta ukuran dewan pengawas syariah tidak memberi pengaruh atas pengungkapan ISR. Penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan ISR sedangkan profitabilitas, ukuran dewan komisaris dan ukuran dewan pengawas syariah tidak berpengaruh terhadap pengungkapan ISR.
Co-Authors Agusta, Yulinda Mauna Anggi, Sevian Ani Kusbandiyah Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Dewi, Putri Elvina Clarissa Dinda Permatasari, Dinda Dirgantari, Novi Eko Hariyanto Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Lestari, Monika Ayu Mudjiyanti, Rina Naelati Tubastuvi Nanda, Mayang Setia Pandansari, Tiara Pandansari4, Tiara Permana, Ghozy Agung Pratama, Bima Cinintya Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Roshaliya, Defi Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Siti Nur Azizah, Siti Nur Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi SURYO Budi Santoso Wahyu, Rizky Ananda Widayanti, Leni Widia Astuti Wikan Isthika, Wikan