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All Journal Nurani: Jurnal Kajian Syariah dan Masyarakat Journal of Accounting Science Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Jurnal Manajemen, Akuntansi, Ekonomi Kohesi: Jurnal Sains dan Teknologi IEB: Journal of Islamic Economics and Business LA RIBA: Jurnal Perbankan Syariah
Desiana, Lidia
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Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks Desiana, Lidia; Alfaridzie, M. Rifky Ramadhon; Akbar, Dinnul Alfian
Journal of Accounting Science Vol 5 No 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1342

Abstract

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
PENGARUH KUALITAS PRODUK, LOKASI, DAN LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PEMPEK BERINGIN DI KOTA PALEMBANG Nema Ifany, Avianola; Walian, Armansyah; Desiana, Lidia
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 2 (2023): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i2.392

Abstract

Keputusan pembelian sebagai pemilih suatu tindakan dari dua atau lebih pilihan alternatif yang pada akhirnya menentukan pilihan konsumen dan melakukan pembelian. Keputusan pembelian dapat dijadikan sebagai bahan masukan bagi pihak perusahaan untuk memperbaiki dan meningkatkan kualitas produk, melakukan pemilihan lokasi yang strategis serta mudah dijangkau oleh fasilitas umum maupun kendaraan pribadi dan memperhatikan kehalalan produk yang ada. Penelitian ini untuk mengetahui pengaruh Kualitas Produk, Lokasi Outlet, dan Label Halal terhadap Keputusan Pembelian Pempek Beringin di Kota Palembang, dengan menggunakan pendekatan kualitatif dengan alat kuiseoner tertutup dan teknik purposive sampling kepada 110 reponden. Data yang telah diperoleh diuji secara validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, dan uji hipotesis. Dari hasil olah data yang dilakukan didapati hasil bahwa variabel Kualitas Produk, Lokasi, dan Label Halal berpengaruh positif dan signifikan terhadap Variabel Keputusan Pembelian Pempek Beringin di Kota Palembang.
Financing Mediation on the Effect of Firm Size and Capital Adequatiacy on the Profitability Desiana, Lidia; Africano, Fernando
Jurnal Aplikasi Manajemen dan Bisnis Vol. 4 No. 1 (2023): Jurnal Aplikasi Manajemen dan Bisnis Oktober 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10377846

Abstract

This research aims to find out how financing mediation Effects firm size and capital adequacy on profitability in Sharia Commercial Banks for the 2016-2020 period. The population is 14 Sharia Commercial Banks with a sample of 7 BUS. The conclusion is that firm size has a negative and significant effect on financing. Meanwhile, Capital Adequacy does not affect Financing. The firm size does not affect profitability. And Capital Adequacy has a positive and significant effect on Profitability. Financing has a positive and significant effect on profitability. Apart from that, Financing can mediate the Effect of Firm size on Profitability, and Financing can mediate the Effect of Capital Adequacy on Profitability.
ANALISIS MUSLIM FRIENDLY TOURISM, LIVING COST, CULTURE DAN KURS VALUTA ASING TERHADAP MINAT WISATAWAN MUSLIM DALAM PENGAMBILAN KEPUTUSAN UNTUK BERKUNJUNG KE JEPANG Gibtiah, Gibtiah; Desiana, Lidia; Aryanti, Aryanti
Nurani Vol 18 No 1 (2018): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v18i1.1886

Abstract

The purpose of this research is to determine the influence of Muslim Friendly Tourism, Living Cost, Culture And Foreign Exchange to Interest of Muslim Tourists in Decision Making To Visit Japan. Sampling method was 120 respondents using purposive sampling method. Method of data analysis using Structural Equation Modeling (SEM) Method. The result of the analysis shows that the three variables that have positive influence. The variables of Muslim friendly tourism, culture and foreign exchange rate have an indirect positive effect on Muslim tourist decision through the change of interest to visit Japan. While the variable of living cost, negatively influence indirectly to decision of Muslim tourists through change of interest to visit to Japan.
THE COMPARISON OF HEALTH OF CONVENTIONAL COMMERCIAL BANKS AND SHARIA COMMERCIAL BANKS USING THE RGEC METHOD Desiana, Lidia; Hermailingga, Septi; Manurung, Nancy Eka Putri; Cahya, Gemala
Journal Of Islamic Ekonomic and Business Vol 2 No 1 (2023): IEB: Journal of Islamic Economics and Busines
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieb.v2i1.16947

Abstract

This research aims to measure the level of public bank health conventional and Sharia commercial banks with the use RGEC method during the period 2016-2020. The population used in the study This is all commercial banks in Indonesia for the 2016-2020 period registered with the Financial Services Authority. Retrieval technique sample using purposive sampling that obtained consisting of 65 commercial banks of 57 commercial banks conventional and 8 Sharia commercial banks. Study This uses approach descriptive quantitative and research data obtained through technique documentation. The data analysis technique used is statistics descriptive analysis, RGEC analysis, Kolmogorov-Smirnov, Independent Sample T-Test, and Mann Withney U-Test. Research results show that the level of public bank health conventional and Sharia commercial banks in the 2016-2020 period being measured with RGEC method does not own difference because both of them You're welcome to occupy ranking composite 2 with predicate healthy.
PENGARUH FITUR LAYANAN TERHADAP KEPUASAN NASABAH PENGGUNA MOBILE BANKING PADA BANK SYARIAH INDONESIA KCP PALEMBANG Angraini, Nemi; Apriani, Rena; Desiana, Lidia
Kohesi: Jurnal Sains dan Teknologi Vol. 5 No. 6 (2024): Kohesi: Jurnal Sains dan Teknologi
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3785/kohesi.v5i6.7991

Abstract

The development of information technology, especially in the banking sector, has brought major changes, including in mobile banking services. This technology allows customers to make transactions more easily and quickly through smartphones. In Indonesia, both conventional and sharia banks have adopted mobile banking to meet the needs of increasingly digital customers. One example is Bank Syariah Indonesia (BSI), which provides mobile banking services through the BSI Mobile application. However, recently, BSI experienced a security issue that resulted in a disruption to the service. This study aims to analyze the influence of service features and complaint handling on customer satisfaction of mobile banking users at Bank Syariah Indonesia KCP Palembang Kenten 2. Using quantitative methods, this study collects primary data through questionnaires and secondary data from related documents. The regression test results show that service features have a positive and significant influence on customer satisfaction. The determination coefficient test showed that product variations influenced customers' decision to visit, with 70% of the influence coming from factors in this study. Overall, this study concludes that good service features can increase mobile banking customer satisfaction. Perkembangan teknologi informasi, terutama dalam sektor perbankan, telah membawa perubahan besar, termasuk dalam layanan mobile banking. Teknologi ini memungkinkan nasabah untuk melakukan transaksi dengan lebih mudah dan cepat melalui smartphone. Di Indonesia, baik bank konvensional maupun syariah telah mengadopsi mobile banking untuk memenuhi kebutuhan nasabah yang semakin digital. Salah satu contoh adalah Bank Syariah Indonesia (BSI), yang menyediakan layanan mobile banking melalui aplikasi BSI Mobile. Namun, baru-baru ini, BSI mengalami masalah keamanan yang mengakibatkan gangguan pada layanan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh fitur layanan dan penanganan keluhan terhadap kepuasan nasabah pengguna mobile banking di Bank Syariah Indonesia KCP Palembang Kenten 2. Menggunakan metode kuantitatif, penelitian ini mengumpulkan data primer melalui kuesioner dan data sekunder dari dokumen terkait. Hasil uji regresi menunjukkan bahwa fitur layanan memiliki pengaruh positif dan signifikan terhadap kepuasan nasabah. Uji koefisien determinasi menunjukkan bahwa variasi produk mempengaruhi keputusan berkunjung nasabah, dengan 70% pengaruhnya berasal dari faktor-faktor dalam penelitian ini. Secara keseluruhan, penelitian ini menyimpulkan bahwa fitur layanan yang baik dapat meningkatkan kepuasan nasabah mobile banking.
PERAN KECUKUPAN MODAL ATAS PENGARUH RISIKO PEMBIAYAAN DAN LIKUIDITAS TERHADAP PROFITABILITAS (STUDI PADA BANK UMUM SYARIAH PERIODE 2016-2018) Yushinta, Ryan; Rusdi, Muhammad; Desiana, Lidia
LA RIBA: Jurnal Perbankan Syariah Vol. 2 No. 01 (2020): Desember 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v2i01.196

Abstract

This study aims to analyze and determine the influence of financing and liquidity risks on profitability with capital adequacy as an intervening variable in Islamic Commercial Banks in Indonesia for the period of 2016-2018. The population in this study were 14 Islamic Commercial Banks in Indonesia in the 2016-2018 period. The technique used in sampling is purposive sampling. The sample used is the 2016-2018 quarterly report on 7 Sharia Commercial Banks. The type of data used is secondary data. Data analysis techniques in this study used SPSS 21 software, which consisted of descriptive statistical analysis, classic assumption tests, multiple regression analysis, and mediation testing using the causal step and sobel test methods. By using multiple regression analysis, the results of the study show that the financing risk (NPF) has a negative and significant effect on profitability (ROA). Liquidity (FDR) has a positive and significant effect on profitability (ROA). Capital adequacy (CAR) doesn’t affect profitability (ROA). Financing risk (NPF) has a negative and significant effect on capital adequacy (CAR). Liquidity (FDR) doesn’t affect capital adequacy (CAR). Then based on the results of the analysis using the causal step and sobel test methods, capital adequacy (CAR) mediates the effect of financing risk (NPF) and liquidity (FDR) on profitability (ROA).
Social Responsibility Disclosures: Links to Financial Violations and Performance Africano, Fernando; Desiana, Lidia; Sakti, Ilham Prawidi
Journal of Accounting Science Vol 9 No 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1895

Abstract

General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance, and environmental impacts remains underexplored. Aims and Methods: The study aims to analyze how these factors collectively influence CSR disclosure. Using secondary data from the Financial Services Authority and the IDX, a quantitative approach is applied with path analysis conducted via SPSS software. Results: Financial pressure significantly affects compliance with financial regulations. Firm size impacts environmental outcomes, which, in turn, along with firm size, drive CSR disclosure. Environmental impact mediates the relationship between firm size and CSR disclosure. Novelty: This study uniquely identifies the mediating roles of financial performance and environmental impact in the relationships among financial pressure, regulatory violations, firm size, and CSR disclosure. Implications: CSR embodies an organization's responsibility to address the societal and environmental effects of its activities, advocating ethical, transparent practices that foster sustainable development and community well-being.
Co-Authors Africano, Fernando Alfaridzie, M. Rifky Ramadhon Angraini, Nemi Apriani, Rena Aryanti Aryanti Dinnul Alfian Akbar Gemala Cahya Gibtiah Gibtiah Hermailingga, Septi Manurung, Nancy Eka Putri Muhammad Rusdi Nema Ifany, Avianola Sakti, Ilham Prawidi Walian, Armansyah Yushinta, Ryan