Article Per Year (5 Year)
p-Index From 2020 - 2025
1.978
P-Index
This Author published in this journals
All Journal Journal of Islamic Monetary Economics and Finance SELODANG MAYANG Jurnal Akuntansi dan Keuangan Menara Pengabdian Unnes Journal of Public Health Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Gustina, Ira
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 SUMARNI, RANI; GUSTINA, IRA; NURFITRIANI, NURFITRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2742

Abstract

This research was conducted at banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period with the aim of knowing the effect of liquidity and capital structure on profitability. The research population carried out by researchers is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection was carried out using purposive sampling method, and a sample of 32 companies was obtained. The type of data used is secondary data. Secondary data is data in the form of annual reports obtained from the IDX Website, namely www.idx.co.id during the 2019-2021 period. The data analysis method used in this study is multiple linear regression, with the classical assumption tests used are data normality tests, autocorrelation, multicollinearity, and heteroscedasticity tests. Descriptive statistics are used to see the profile of the research and provide an overview of the object to be studied through sample data and make generally accepted conclusions. The results of this study indicate that the t test (partial test) of liquidity has an effect on profitability. While the capital structure has no effect on profitability. The f test (simultaneous test) can be concluded that the variables of liquidity and capital structure simultaneously affect profitability.
PENGARUH PENYALURAN KREDIT, TINGKAT SUKU BUNGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 REZKY RAHMADANI, ANGGA; GUSTINA, IRA; YUSRIWARTI, YUSRIWARTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3081

Abstract

This study aims to determine and obtain empirical evidence of the effect of Lending, BI Interest Rates and Capital Adequacy on Profitability in Conventional Banking companies listed on the Indonesian Stock Exchange in 2019-2021. The process of selecting the sample using purposive sampling. The sample in this study are conventional banking companies listed on the IDX for the 2019-2021 period as many as 27 companies with a total observation period of 3 years so that the total sample is 81 companies. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple linear regression with the help of the SPSS version 26 program. The results of this study indicate that partially the credit distribution variable has no effect on profitability. The interest rate variable has no effect on profitability. Capital adequacy variable on profitability. Simultaneously Lending, Interest Rates and Capital Adequacy have an effect on profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK ETAP DI KABUPATEN INDRAGIRI HILIR ADINDA PRATIWI, PUTRI; GUSTINA, IRA; NURFITRIANI, NURFITRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3591

Abstract

The post-COVID-19 pandemic has impacted various sectors, one of which is Micro, Small, and Medium Enterprises (MSMEs), also causing a decline in the national economy. This research aims to empirically determine and test the influence of Business Turnover, Business Duration, Information Technology Utilization, and Accounting Comprehension on the Perception of MSME Entrepreneurs in Indragiri Hilir Regency. The sample of this study consists of 37 MSMEs in the small and medium industry sector in Tembilahan City District, Indragiri Hilir Regency, Riau. The type of research used in this study is descriptive qualitative research. The analytical technique used is multiple linear regression. The results of the hypothesis test partially show that Business Turnover does not affect the Perception of MSME Entrepreneurs, while Business Duration, Information Technology Utilization, and Accounting Comprehension do affect the Perception of MSME Entrepreneurs about financial reports based on SAK ETAP in Indragiri Hilir Regency
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDRAGIRI HILIR (Studi Empiris Pada OPD Kabupaten Indragiri Hilir) Gustina, Ira; Badewin, Badewin; Rosliana, Rosliana; Misnah, Misnah; Kinanda, Rezky
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 8 No. 3 (2022): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v8i3.272

Abstract

Penelitian ini bertujuan mengetahui pengaruh Kompetensi Sumber Daya, Penerapan Standar Akuntansi Pemerintah dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Indragiri Hilir Pada OPD Kabupaten Indragiri Hilir. Populasi penelitian Kasubbag Keuangan dan Bendahara Keuangan yang melaksanakan fungsi terkait penyusunan laporan keuangan. Sampel penelitian sebanyak 54 orang mengisi kuesioner yang disebarkan. Melalui SPSS 26 regresi linier berganda, pengujian uji asumsi klasik yaitu uji normalitas data, uji multikolinieritas dan uji heterokedastisitas. Hasil Uji hipotesa secara parsial Kompetensi Sumber Daya Manusia (X1) berpengaruh terhadap Kualitas Laporan Keuangan. Standar Akuntansi Pemerintah (X2) berpengaruh terhadap Kualitas Laporan Keuangan. Sistem Akuntansi Keuangan Daerah (X3) berpengaruh terhadap Kualitas Laporan Keuangan. Uji koefisien determinasi nilai Adjusted R Square sebesar 0,529 artinya bahwa terdapat sebanyak 52,9% pengaruh variabel Kualitas Laporan Keuangan dipengaruhi oleh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintah, dan Sistem Akuntansi Keuangan Daerah. Sedangkan sisanya 47,1% dipengaruhi oleh variabel lain yang tidak dimasukkan atau diteliti dalam penelitian ini.
NON PERFORMING FINANCIAL (NPF) MEMODERASI PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS SURYADI, NANDA; YUSNELLY, ARIE; NURAINI, RATNA; GUSTINA, IRA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3856

Abstract

The purpose of this study is to test the hypothesis and generate evidence regarding the effect of Mudharabah, Musyarakah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at Islamic People's Financing Banks (BPRS) in 2021-2023. This study uses secondary data, namely the BPRS financial statements published in the Financial Services Authority (OJK) which determine the effect of Mudharabah, Musyarakah and Murabahah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at the Islamic People's Financing Bank (BPRS) in 2021-2023. The sampling used in this study was purposive sampling method. The number of BPRS sampled in this study was 29 banks. The analysis method used to test the hypothesis is Eviews 12. The results of this study indicate that Mudharabah Financing has a negative and insignificant effect on Profitability, but Musyarakah Financing has a positive and significant effect on Profitability.
Peningkatan Literasi Keuangan dalam Mewujudkan Kemandirian Ekonomi Keluarga ASN pada Anggota Dharma Wanita Persatuan Kabupaten Indragiri Hilir Melasari, Ranti; Gustina, Ira; Rosliana, Rosliana; Setiawati, Mia; Pratama, Muhammad Aldo
Menara Pengabdian Vol 5, No 1 (2025): Vol. 5 No. 1 Juni 2025
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jmp.v5i1.6828

Abstract

Pengelolaan keuangan yang efisien dan efektif merupakan salah satu faktor utama dalam mencapai kemandirian ekonomi keluarga, khususnya bagi keluarga ASN (Aparatur Sipil Negara). Namun, banyak anggota Dharma Wanita Persatuan (DWP) Kabupaten Indragiri Hilir yang belum memiliki pemahaman yang cukup mengenai literasi keuangan. Program ini bertujuan untuk meningkatkan literasi keuangan bagi anggota DWP Kabupaten Indragiri Hilir melalui penyuluhan praktis mengenai literasi keuangan. Kegiatan ini berlangsung dalam satu hari dan yang  melibatkan anggota DWP. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta mengenai cara mengelola keuangan keluarga dengan bijak, serta pentingnya merencanakan anggaran untuk mencapai kemandirian ekonomi keluarga.
DEVELOPMENT OF SHARIA HOSPITALS AS A SOURCE OF NEW ECONOMIC GROWTH Sulistiadi, Wahyu; Ayuningtyas, Dumilah; Permanasari, Vetty Yulianty; Jati, Prasetyaning; Gustina, Ira; Widyasanti, Nisrina
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 3 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i3.2714

Abstract

The development of Sharia hospitals represents a unique integration of Islamic values into healthcare services, fostering new avenues for economic growth. This study has three key objectives: (1) examining factors contributing to the establishment of Sharia hospitals, (2) analyzing the essential elements of Sharia hospital development using the Business Model Canvas (BMC) to ensure sustainability; and (3) assessing Sharia hospitals' potential to drive economic growth. Through a mixed-methods approach, quantitative data were collected from 619 patients and 149 respondents, while qualitative insights were gathered through focus group discussions and in-depth interviews with stakeholders including hospital managers and policymakers. Results indicate that Sharia hospitals report higher levels of patient satisfaction and loyalty compared to non-sharia hospitals, with significant emphasis on service quality, and experiential marketing. The integration of Islamic financial instruments such as Zakat, Infak, Sedekah, and Wakaf (ZISWAF) also enhances financial accessibility for underserved populations, promoting equitable healthcare. Indonesia also has the opportunity to open up Muslim-friendly health tourism destinations, attracting patients from other Muslim-majority countries. The growth of Sharia hospitals also contributes to the expansion of the halal ecosystem in Indonesia. This is not only beneficial for the health sector but also drives economic growth. ACKNOWLEDGMENT The authors acknowledge the support from the Research Grant Bank Indonesia (RGBI) 2024, for funding this research endeavor.
A Path Analysis Model for Explaining the Factors Influencing Wearing a Mask among Commuting Workers Using Commuter Line Bogor-Jakarta Kusmawan, David; Andari, Shofi; Gustina, Ira; Susilowati, Indri Hapsari; Wirawan, Mufti
Kesmas Vol. 16, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Jakarta is one of the most air-polluted cities in the world, which can increase the health risk of commuting workers exposed to pollutants. This study aimed to determine the factors that directly and indirectly affect healthy behavior (wearing a mask) for commuters using the Bogor-Jakarta Commuter Line. Furthermore, a total of 155 respondents participated and the data collected were analyzed using descriptive and path analysis. The commuters aware of the hazard potential related to air pollution during commuting were 137 people (88.4%). While 104 people (67.1%) were aware of the good perception of pollution and 125 uses masks during commuting (80.6%). The healthy behavior in commuting workers using Commuter Line was affected by some factors, both directly and indirectly. The knowledge and commuting experience toward healthy behavior were two variables that significantly influenced on healthy behavior. The knowledge was also the only mediated variable with a significant indirect effect of education on healthy behavior.
Spatial Durbin Model on the Utilization of Delivery at Health Facilities: A 2017 Indonesian Demographic and Health Survey Analysis Wahyuni, Indah Sri; Gustina, Ira; Makful, Martya Rahmaniati; Eryando, Tris
Kesmas Vol. 19, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The utilization of delivery at health facilities is a major intervention in reducing 16 to 33% of deaths. This study aimed to determine the model of utilization of delivery at health facilities in Indonesia in 2017 and its influential factors. This study used secondary data from the 2017 Indonesian Demographic and Health Survey using a Spatial Durbin Model (SDM) approach. The population was mothers aged 15 – 49 years, spread across 34 provinces of Indonesia, and had 15,321 samples. The results showed that the Moran’s I value was positive (0.146) and significant at p-value = 0.007, indicating clustered regions with similar characteristics. The SDM modeling estimation results (R2 = 91.61%) presented those dependent and independent variables that influenced the utilization of delivery at health facilities and its influential factors. The significant and most dominant direct factor that influenced the utilization of delivery at health facilities was pregnancy visits, while the most dominant indirect factor was socioeconomic status. Therefore, further policy planning is expected to be based on regional specificities, and effective intervention programs should be designed based on these factors.
Association Between Heat Stress Exposure, Physical Activity, and Nutritional Status with Occupational Fatigue: Pilot Study Kusmawan, David; Perdana, Silvia M.; S., Putri Irwanti; Gustina, Ira; Bowolaksono, Anom; Firmansyah, Ardi
Unnes Journal of Public Health Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang (UNNES) in cooperation with the Association of Indonesian Public Health Experts (Ikatan Ahli Kesehatan Masyarakat Indonesia (IAKMI))

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ujph.v14i2.16192

Abstract

Global economic losses from workplace heat and reduced labor productivity are projected to reach nearly US$2 trillion by 2030. The rubber processing industry is particularly vulnerable to heat exposure. This study aimed to describe worker sociodemographic characteristics and assess the relationship between perceived heat stress, nutritional status, physical activity, and occupational fatigue among employees at PT. X in Jambi Province. A cross-sectional design with purposive sampling involved 74 workers across three production areas. Fatigue was measured using the Swedish Occupational Fatigue Inventory (SOFI), while perceived heat stress was assessed with the Heat Stress Perception Index (HSSI). Data were analyzed with univariate and multivariate methods, including multiple linear regression. Participants had a mean age of 34.03 years, BMI of 25.88, and oxygen saturation of 98.01%. The mean heat stress perception score was 50.31, and occupational fatigue averaged 40.55. Lack of energy was the most reported fatigue dimension (mean = 49.23), whereas lack of motivation was the least (mean = 29.92). Regression analysis identified gender (p = 0.003), physical activity (p = 0.031), and perceived heat stress (p = 0.035) as significant predictors. These findings highlight the need for targeted occupational health interventions to mitigate fatigue in the rubber processing industry
Co-Authors ADINDA PRATIWI, PUTRI ANOM BOWOLAKSONO Arie Yusnelly AYU, FILDA PUSPITA Badewin David Kusmawan Dumilah Ayuningtyas Firmansyah, Ardi Indah Sri Wahyuni Indri Hapsari Susilowati Jati, Prasetyaning Kinanda, Rezky Makful, Martya Rahmaniati Mia Setiawati Misnah Misnah Nuraini, Ratna Nurfitriani Nurfitriani, Nurfitriani Perdana, Silvia M. Permanasari, Vetty Yulianty Pratama, Muhammad Aldo Ranti Melasari REZKY RAHMADANI, ANGGA Rosliana, Rosliana S., Putri Irwanti Shofi Andari Sumarni, Rani Suryadi, Nanda Tris Eryando Wahyu Sulistiadi Widyasanti, Nisrina Wirawan, Mufti Yusriwarti, Yusriwarti