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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Sosial Humaniora Sigli Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Cahaya Pengabdian
Ramadana, Sri Winarsih
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Chief Executive Officer, Financial Leverage dan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ramadana, Sri Winarsih; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.529 KB) | DOI: 10.61393/heiema.v2i1.94

Abstract

The purpose of this study is to determine the influence of the chief executive officer's gender and experience of the chief executive officer in influencing financial leverage on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the influence of independent variables. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method in this study is the purposive sampling method. The results showed that the CEO gender affects financial leverage. This means that the gender of a CEO has a significant relationship with the use of debt. And the CEO's experience does not affect financial leverage. Because CEOs are more likely to use funds from debt and do not carefully consider their decision to use the debt.
PENUNDAAN PEMBAYARAN UPAH PEKERJA Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.182

Abstract

Delays in the payment of wages can occur in several situations, for example, when the shop owner is experiencing financial problems or when events disrupt the grocery store's operation. However, delaying the payment of wages without a valid reason and the employees' consent may violate labor laws. It may negatively affect the relationship between the grocery store owner and the employees. Suppose a grocery store is experiencing financial problems and cannot pay wages on time. In that case, it should clearly and transparently inform employees of the situation and provide assurances that wages will be delivered as soon as possible. Grocery stores must also make efforts to find appropriate solutions, such as finding funding sources or carrying out financial restructuring to pay employee wages on time. The research aims to look at the practice of delaying the payment of workers' salaries in Sigli City. The research method that the author uses in this research is descriptive analysis, with the research approach used in this research being qualitative. The results showed that the Cahaya Family grocery store never experienced delays in salary payments. Still, there were also delays in salary payments because there were workers who were allowed to go home during the day. Only at H. Nurdin's grocery store where the salary payment was late, and the reason for the transaction needed to be explained in detail.
IMPLEMENTASI AKAD PEMBIAYAAN MURABAHAH Ramadana, Sri Winarsih
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.213

Abstract

Murabahah financing is one type used in the Islamic financial system. A murabahah contract is a sale and purchase contract at a price disclosed and acknowledged by both parties since the beginning of the transaction. In murabahah contract financing, the bank or financial institution as the financing party will buy the goods the customer needs and resell them to the customer at a price previously disclosed. The research aims to determine how the murabahah contract financing is implemented at the SRB. The research method used by the author in this study is descriptive analysis with a qualitative research approach. The study results show the implementation of murabahah financing at PT.BPRS HikmahWawaah starts with financing applications, collecting the necessary files, conducting surveys to check prospective customers, and PT.BPRS HikmahWawaah, in deciding whether to provide financing to prospective customers, must go through a meeting financing committee to see whether the prospective customer can pay off his obligations. In assessing the financing, BPRS Hikmah Wahyuah uses the 5 C principles: character, capacity, capital, collateral, and economic conditions.
MENGUNGKAP TANTANGAN DAN DAMPAK LITERASI KEUANGAN SYARIAH TERHADAP PARTISIPASI MASYARAKAT ACEH DALAM PERBANKAN SYARIAH: LITERATUR REVIEW Mariana, Mariana; Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar
Jurnal Sosial Humaniora Sigli Vol 7, No 2 (2024): Desember 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i2.2911

Abstract

This study aims to identify the factors affecting financial literacy in Islamic banking in Aceh and analyze its impact on community participation in Islamic banking. The method used is a literature review, collecting and analyzing relevant sources of literature. The findings indicate that financial literacy in Islamic banking in Aceh is categorized as moderate, but public understanding of Islamic banking products and principles remains limited, leading to low participation in Islamic banking. The key factors hindering financial literacy include ineffective socialization, limited access to educational materials, and the minimal role of educational institutions. To improve literacy and participation, it is recommended to implement educational programs involving educational institutions, local communities, and religious leaders, as well as training based on technology and digital media. Furthermore, enhancing the accessibility of Islamic banking services and simplifying procedures and information related to Islamic products will encourage broader community participation. With improved financial literacy, it is expected that the community will better understand the benefits of Islamic banking and actively participate in the Islamic financial system.
Membentuk Kesadaran Literasi Digital Dengan Filtrasi Informasi Media Pada Mahasiswa Hukum Universitas Syiah Kuala Arfan, Rahmat; Rizky , Fitrian; Hamdani, Hamdani; Ariansyah, Ricky; Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar; Maulina, Rina
Cahaya Pengabdian Vol. 2 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v2i1.208

Abstract

The digital literacy training is designed to equip students and the general public with the ability to filter information effectively and efficiently. By applying media filtration concepts such as source verification, cross-checking facts, utilizing anti-hoax tools, and employing critical reasoning, participants are expected to increase control over the information they consume, thereby mitigating the negative impacts of fake news. The event was set in the Unsyiah mootcourt hall and attended by the general public and the Unsyiah community, with activities running throughout the day. This activity received a warm welcome from participants, who actively participated in discussions and asked questions about the development of circulating information and the filtering of such information
Dampak Keterhubungan Ekonomi Global Terhadap Kinerja Keuangan Pemerintah di Negara-negara ASEAN Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar; Rizky, Fitrian
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.12971

Abstract

This study investigates the impact of imports, exports, Foreign Direct Investment (FDI), and economic growth on the financial performance of governments in ASEAN countries. Utilizing secondary data from the Central Statistics Agency (BPS) and websites www.tradingeconomics.com and www.macrotrends.net, the study analyzes a census sample of all 10 ASEAN countries over the period 2015–2024, resulting in 100 panel data observations. The analysis employs panel data regression with Stata Version 17, supported by Chow, Hausman, and Lagrange Multiplier tests to ensure robustness. Findings reveal that FDI positively and significantly influences government financial performance, whereas economic growth has a significant but negative effect. Imports and exports were found to have no significant impact. These results underscore the importance of prioritizing foreign investment management and fiscal policy adaptation to address the complexities of economic growth while optimizing international trade dynamics in ASEAN countries. This study contributes empirical evidence to the literature by clarifying the distinct effects of key economic variables on government financial performance in ASEAN, offering implications for policy-making and economic governance.
Co-Authors Ariansyah, Ricky Hamdani Hamdani Mariana Mariana Maulina, Rina Rahmaniar Rahmaniar, Rahmaniar Rahmat Arfan Rizky , Fitrian Rizky, Fitrian