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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal Of Science, Technology & Management (IJSTM) Islamic Financial And Accounting Review
Andi Ayu Frihatni
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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The Existence of Modern Mini Markets amidst Traditional Retail Market Andi Ayu Frihatni
International Journal of Science, Technology & Management Vol. 1 No. 3 (2020): September 2020
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v1i3.57

Abstract

This research aims at discussing the existence of modern mini market consisting amidst traditional retail market. I t was conducted at Parepare, South Sulawesi, Indonesia. Modern mini market in this research consisted of the Alfamart, Indomaret, and Alfamidi. The data analysis used in this study used a quantitative approach. The data analysis techniques in this study use descriptive statistics and simple regression as well as paired t-test. The result of this research found that the existence of modern mini market has no effects on the going concern of traditional retail market.
ISLAMIC SOCIAL REPORTING INDEX SEBAGAI INDIKATOR AKUNTABILITAS DAN TRANSPARANSI Andi Ayu Frihatni; Darwis Said; Nadhirah Nagu; Widyantono Arif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.373 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.971

Abstract

Islamic Social Reporting (ISR) is an interesting topic to discuss in shariaaccounting studies because so far the measurement of CSR disclosure in Shariahinstitutions mostly still refers to the Global Reporting Initiative Index. This indexis a reference for all types of companies in various countries regardless of shariaor non-Sharia aspects. This research aims to Identify the level of socialperformance of companies listed in JII by using content analysis by providing achecklist on each item that reveals social activities in the company's 2015 and2020 financial statements. The results of this study, found that in general thecompany has carried out the company's social responsibility well even thoughthere are still companies that in certain years do not do even minimally incarrying out their social responsibilities. No company has reached the fullfigure, namely the implementation and disclosure of the ISR Index on a 100%(one hundred percent) basis. This is due to the existence of sub-items of the ISRIndex that are impossible to meet by companies such as green products,environmental audits, and assistance for political activities.
THE INFLUENCE OF MARKET RATIO ON CUMULATIVE ABNORMAL RETURNS IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Mutiah, Miftahul; Andi Ayu Frihatni; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10606

Abstract

This research was conducted to test whether there is an influence of earnings per share and price earnings ratio on the Cumulative Abnormal Return of 14 companies listed on the Jakarta Islamic index during 2020-2022. This research uses field research, this research uses quantitative research methods. The approach used in this research is an associative approach which aims to determine the relationship between two or more variables. With data collection techniques in the form of documentation using primary data sourced from secondary data, and processing using E-Eviws 12 (X64). There is a statistical analysis technique with 14 companies selected using the purposive sampling method registered in the Jakarta Islamic Index during 2020-2022. The research results obtained show 1) Earning Per Share has no positive influence and is not significant on Cumulative Abnormal Return. This is proven by the t-test carried out, where a value of 0.9314 > 0.05 was obtained, so it can be concluded that H1 is rejected. 2) Price Earning Ratio has no positive influence and is not significant on the Cumulative Abnormal Return value. This is proven by the t-test carried out, where a value of 0.9287 > 0.05 was obtained, so it can be concluded that H2 is rejected. 3) Simultaneously Earning Per Share and Price Earning Ratio do not have a positive and insignificant influence on Cumulative Abnormal Return which has been proven from the F-Test results where a value of 0.986304 > 0.05 is obtained, so it can be concluded that H4 is rejected.
THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA FINANCIAL LITERACY ON FINANCIAL BEHAVIOR IN PAREPARE CITY MSMEs Tamara, Ainun; Muhammadun, Muzdalifah; Andi Ayu Frihatni
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10658

Abstract

This research aims to determine the influence of Intellectual Capital and Sharia Financial Literacy on Financial Behavior in Parepare City MSMEs, both partially and simultaneously. This research uses quantitative research methods with an associative approach and field research. The data collection technique used was observation and distribution of questionnaires to 100 Parepare City MSMEs as samples in this research. The data processing technique uses the SPSS version 25 application with research instrument testing, classical assumption testing, and hypothesis testing. The results of the research that has been carried out are partial, the two independent variables, namely Intellectual Capital and Sharia Financial Literacy, both have a significant influence on the dependent variable, namely Financial Behavior. Likewise, simultaneously, Intellectual Capital and Sharia Financial Literacy have a significant effect on Financial Behavior.
Co-Authors Darwis Said Mutiah, Miftahul Muzdalifah Muhammadun, Muzdalifah Nadhirah Nagu Rini Purnamasari, Rini Tamara, Ainun Widyantono Arif