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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL EKONOMI Prosiding University Research Colloquium Jurnal Multidisiplin West Science Indo-Fintech Intellectuals: Journal of Economics and Business West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Asmara
Rahman, Kristanti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH ZAKAT PERBANKAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP KINERJA BANK UMUM SYARIAH (Studi Empiris Pada Bank Umum Syariah di Indonesia yang Terdaftar di OJK Periode 2015-2019) Yulian, Tri Nurindahyanti; Rahman, Kristanti
JURNAL EKONOMI Vol. 11 No. 1 (2021): Jurnal Ekonomi - Februari 2021
Publisher : JURNAL EKONOMI

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Abstract

This study aims to determine the effect of Zakat on Banking, Corporate Social Responsibility (CSR) and company size on the performance of Islamic commercial banks registered with Bank Indonesia for 5 years from 2015-2019. The population of this research is Islamic banking which is registered with Bank Indonesia for the period 2015-2019. The sampling technique used purposive sampling method and obtained 6 Islamic Commercial Banks used as samples. The statistical analysis in this study used quantitative data.The results of this study indicate that: Zakat banking affects the performance of Islamic commercial banks, corporate social responsibility (CSR) affects the performance of Islamic commercial banks, company size affects the performance of Islamic commercial banks. Suggestions for futher research can add other social performance factors as independent or dependent variables such as ROE and ROI, because it is very likely that the influence could occur on other factors. Suggestions for banks need improvement in the publication of bank financial reports so that information hungry is more complete and in accordance with applicable regulations. Keywords: Zakat Banking, Corporate Social Responsibility (CSR), Company Size and Performance
PENGARUH PERTUMBUHAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Jasa Konstruksi Dan Bangunan yang terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Yulian, Tri Nurindahyanti; Rahman, Kristanti; Aprilia, Astika Mega
JURNAL EKONOMI Vol. 10 No. 2 (2020): Jurnal Ekonomi - Agustus 2020
Publisher : JURNAL EKONOMI

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Abstract

The purpose of this research is to analyze the growth of the company, the growth of sales and the structure of the company's assets on the capital structure. The object of research is all construction and building service companies totaling 16 companies, as a sample of only 9 companies with the observation period 2013-2017. Independent variables are company growth, sales growth, and asset structure, while the dependent variable is the capital structure (debt to total asset ratio). Data analysis using multiple linear regression. These results indicate that the growth of the company does not affect the capital structure, sales growth does not affect the capital structure and asset structure affect the capital structure. Key Words : Asset Growth, Sales Growth, Structure Asset, Capital Structure
DETERMINAN TIMLINESS OF FINANCIAL REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
Publisher : JURNAL EKONOMI

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Abstract

This research aimed to analysis the factors Influencing Timeliness of Delivery Financial Reporting. Variables that are used in this study are the profitability, liquidity, and audit opinion. The data that is used in this study was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. This period of this study was 6 years, started from 2015 until 2020 for was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. The sampel was selected by means of the purposive sampling technique. The type of data used is secondary data and the total sample used in this study was 60 companies (10 companies x 6 years of observations) that have been selected based on criteria that have been determined. Methods of data analysis used is logistic regression analysis. The result of this study showed that profitability and audit opinion significant factors influencing timeliness of delivery financial reporting. While the liquidity does not factors Influencing Timeliness of Delivery Financial Reporting. Further research is recommended that can expand the research sample, add variables, and extend the period of study. Keywords : Profitability, Liquidity, Audit Opinion and Timeliness
Determinan fraud prevention dengan akuntabilitas sebagai variabel mediating Rahman, Kristanti; Yulian, Tri Nurindahyanti
INOVASI Vol 17, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.532 KB) | DOI: 10.29264/jinv.v17i4.10244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, dan kesesuaian kompensasi dengan akuntabilitas sebagai variabel mediating terhadap fraud dalam pengelolaan dana keuangan desa. Penelitian ini dilakukan dengan cara menyebarkan kuisioner, jumlah populasi 269 desa, sampel penelitian 90 di Kabupaten Cilacap. Berdasarkan hasil penelitian diperoleh bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest dan akuntabilitas tidak berpengaruh terhadap fraud, moralitas dan kesesuaian kompensasi berpengaruh terhadap fraud, kompetensi aparatur berpengaruh terhadap akuntabilitas dapat memediasi pengaruh kompetensi aparatur  terhadap fraud.
The effect of financial behavior and income on investment decisions during the covid 19 pandemic with financial literacy as an intervening variable Rahman, Kristanti; Yulian, Tri Nurindahyanti
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.46 KB) | DOI: 10.29264/jinv.v18i1.10418

Abstract

This study aims to analyze the effect of financial behavior and income on invesment decisions during the Covid 19 pandemic with financial literacy as an intervening variable. The population and sample in this study were the people of Cilacap Regency, and tehe number of respondents was 100 people. Methods of data collection using a questionnaire. The data analysis technique uses multiple regression and for testing the intervening variables using the  Sobel  est.  The results of this study indicate that financial behavior affects financial literacy, income affects financial literacy, financial behavior affects investment decisions, income affects investment decisions, financial literacy affects investment decisions, financial literacy mediates  the  relationship between financial behavior on investment decisions, and financial literacy mediates the relationship between financial behavior and decisions 
Bibliometric Analysis of Forensic Accounting and Fraud Detection Research Trends Judijanto, Loso; Rahman, Kristanti; Sudarmanto, Eko; Khikmah, Siti Noor; Bakri, Asri Ady
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1745

Abstract

Forensic accounting and fraud detection have become increasingly critical in mitigating financial crimes and ensuring corporate transparency. This study conducts a bibliometric analysis to explore the research trends, key contributors, and emerging themes in forensic accounting and fraud detection. Using data exclusively from the Scopus database and analyzed through VOSviewer, the study identifies influential publications, prominent authors, and evolving research directions. The findings indicate a shift from traditional forensic accounting methods to technology-driven approaches, such as big data analytics, artificial intelligence, and blockchain. The co-authorship analysis highlights significant international collaborations, particularly among scholars in the Middle East and Europe. Despite these advancements, challenges remain, including regulatory inconsistencies and the need for standardized forensic accounting frameworks. This study contributes to the literature by providing a structured overview of forensic accounting research trends and offering insights for academics, practitioners, and policymakers to enhance fraud prevention strategies and financial accountability.
Dinamika Audit Internal dalam Ekosistem Bisnis Global: Analisis Bibliometrik atas Adaptasi dan Inovasi Judijanto, Loso; Sudarmanto, Eko; Ramdani, Safier; Rahman, Kristanti
Jurnal Multidisiplin West Science Vol 4 No 04 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i04.2147

Abstract

Audit internal telah mengalami transformasi substansial dalam menghadapi dinamika ekosistem bisnis global yang ditandai oleh perkembangan teknologi, perubahan regulasi, dan meningkatnya kompleksitas risiko. Studi ini bertujuan untuk menganalisis tren penelitian audit internal melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks di Scopus. Dengan menggunakan perangkat VOSviewer, dilakukan pemetaan terhadap jaringan kata kunci, kolaborasi penulis, serta evolusi tematik dari tahun 2000 hingga 2024. Hasil analisis menunjukkan bahwa fokus utama penelitian berkisar pada topik internal audit, internal controls, risk management, dan corporate governance, sementara tema baru seperti big data, machine learning, dan continuous auditing mulai berkembang. Selain itu, ditemukan dua kutub utama komunitas ilmiah: satu berfokus pada audit tradisional dan governance, dan satu lagi pada inovasi digital dalam audit. Temuan ini menegaskan bahwa keberhasilan audit internal ke depan sangat bergantung pada kemampuan beradaptasi terhadap disrupsi digital dan penguatan peran strategisnya dalam tata kelola organisasi global.
Strategi Ekonomi Kreatif dalam Meningkatkan Daya Saing Produk UMKM: Pengabdian Arniwita; Febrina, Ilza; Rachmania, Dewi; Rahman, Kristanti; Sasmita, Djenni; Zulaecha, Hesty Erviani; Sudarmanto, Eko
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.652

Abstract

The Community Service activity themed "Creative Economy Strategies in Enhancing the Competitiveness of MSME Products" was conducted online via the Zoom platform on May 10, 2025. This initiative aimed to enhance participants’ understanding of the concepts and applications of the creative economy in MSME product development, to encourage ethics-based innovation, and to strengthen networking among members of the SSQ Community. The event was enthusiastically attended by more than 90 participants, comprising alumni of the Certified Business in Quran (CBsQ) and Certified Management in Quran (CMtQ) programs, as well as MSME practitioners and members of the general public. Dr. Arniwita, MM, from Universitas Muhammadiyah Jambi, served as the keynote speaker, delivering a presentation on strategies for product diversification, creative branding, digitalization, and inter-MSME collaboration. The outcomes of this activity indicated that participants gained new insights into the importance of innovation in enhancing competitiveness, were motivated to adopt creative economy concepts in their enterprises, and established a communication forum for business collaboration. This program is expected to serve as an initial step in building a creative, innovative, highly competitive, and sustainable MSME ecosystem at both national and international levels.
SOSIALISASI PENTINGNYA LEGALITAS USAHA UNTUK PENGEMBANGAN UMKM DI DESA BULAKSARI KABUPATEN CILACAP Kristanto, Eri; Rahman, Kristanti; Hanifah, Rafa
Aspirasi Masyarakat Vol 2 No 2 (2025): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/4pge1166

Abstract

Business legality is a standard that must be met by business actors so that their businesses can be declared legally valid. Business legality is a form of approval and permission from the government for the implementation of business activities by MSMEs. This community service program, specifically targeting SMEs in Bulaksari Village, Cilacap Regency, aims to enhance MSMEs' understanding of the importance of business legality. The community service team consists of academic staff from the Accounting Program at STIE Muhammadiyah Cilacap. Business legality plays a crucial role in fostering consumer trust and the sustainability of MSMEs. Through basic management and business legality training for MSME operators. Through this outreach program, the initiative broadens the horizons of MSMEs and encourages them to formalize their businesses promptly to avoid future legal risks. This business legalization outreach program is expected to facilitate MSMEs' access to government services and financial institutions, thereby strengthening the MSME business ecosystem in Cilacap Regency for the better in the future. 
THE EFFECT OF NEURO-ENTREPRENEURSHIP, DECISION-MAKING HEURISTICS, SOCIAL MEDIA VIRALITY, AND COMMUNITY-BASED MARKETING ON FOOD PRODUCT BRAND EQUITY Rahman, Kristanti; Wulandjani, Harimurti; Zulfikri, Agung
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3240

Abstract

This study investigates the effect of neuro-entrepreneurship, decision-making heuristics, social media virality, and community-based marketing on the brand equity of food products. Employing a quantitative approach with 350 respondents, the study uses structural equation modeling (SEM) to analyze the relationships among variables. The results reveal that all four factors significantly and positively influence brand equity, with community-based marketing having the strongest impact. The findings emphasize the importance of integrating cognitive, behavioral, digital, and social strategies to build strong food brands. This research contributes to both academic theory and practical marketing by providing a multidimensional understanding of brand equity formation in the evolving food market. Recommendations for entrepreneurs include leveraging neurological insights, simplifying consumer decision processes, harnessing social media virality, and fostering community engagement.
Co-Authors Anggraeni, Rahayu Aprilia, Astika Mega Arniwita Bakri, Asri Ady Febrina, Ilza Hanifah, Rafa Judijanto, Loso Kristanto, Eri Leli Nurlaila Rachmania, Dewi Ramdani, Safier Sasmita, Djenni Siti Noor khikmah Sudarmanto, Eko Wulandjani, Harimurti Yulian, Tri Nurindahyanti Zulaecha, Hesty Erviani Zulfikri, Agung