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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Mahasiswa Akuntansi Samudra Jurnal Kolaborasi Akademika
Rahmad Tantawi
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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LABA AKUNTANSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN AKUNTABILITAS SEBAGAI PEMODERASI PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BEI Kiki Halida Batubara; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.5875

Abstract

This research aims to determine the effect of financial performance on Islamic Social Reporting (ISR) disclosure with accountability as a moderator in sharia banking listed on the Indonesia Stock Exchange. The population in this research is all sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. Sample selection was carried out using purposive sampling and obtained 4 sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. The data analysis methods used are classic assumption tests such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis tests such as multiple linear regression tests, interaction tests or what is usually called Moderated Regression Analysis (MRA), t test ( partial test), F test (simultaneous test) and coefficient of determination test (R2 test). The research results show that partially, financial performance has no significant effect on Islamic Social Reporting (ISR) disclosure, Accountability has a significant effect on Islamic Social Reporting (ISR) disclosure. Meanwhile, based on the Moderated Regression Analysis (MRA) test, accountability cannot partially moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures and simultaneously accountability can moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures.
Dampak Perkembangan Ekonomi Digital terhadap Pertumbuhan Sektor E-commerce di Indonesia: Perspektif Teknologi, Konsumen, dan Regulasi Lubis, Nurliza; Ainul Yusna Harahap; Rahmad Tantawi; Nuri Aslami; Tina Novianti Sitanggang
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10649

Abstract

This study examines the impact of digital economic development on the growth of the e-commerce sector in Indonesia, focusing on the roles of digital technology, consumer behavior, and government regulation. Based on data from Google, Temasek, and Bain & Company (2023), Indonesia's e-commerce transaction value increased significantly from USD 21 billion in 2019 to USD 77 billion in 2022, contributing 8.9% to GDP in 2023. Using a quantitative method and surveys of 150 respondents consisting of e-commerce companies and consumers, multiple regression analysis results indicate that consumer behavior has the greatest influence (β = 0.467; p < 0.05), followed by digital technology (β = 0.325; p < 0.05) and government regulation (β = 0.178; p < 0.05). The model explains 73.2% of the variability in e-commerce growth, with the remaining 26.8% influenced by other external factors. This study has limitations regarding the sample size, focus on specific variables, and reliance on quantitative methods. Future researchers are advised to broaden the scope of the study, consider additional relevant variables, and employ more diverse approaches to obtain more comprehensive results. This study highlights the need for collaboration among governments, businesses, and consumers to create an inclusive and sustainable e-commerce ecosystem.
ArtiInstilling Critical Thinking for Empowering Students Contribution Toward SDGs Realization Ferdi Nazirun Sijabat; Muhammad Ridha Ramli; Suri Amilia; Rahmad Tantawi
JKA Vol. 2 No. 1 (2025): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/qw9bg586

Abstract

Critical thinking is a fundamental skill necessary for addressing global challenges, including the Sustainable Development Goals (SDGs). This paper explores strategies to instill critical thinking among students, empowering them to actively contribute to SDGs realization. By integrating critical thinking into education, students develop problem-solving abilities, ethical reasoning, and innovative mindsets. This study employs a qualitative approach, analyzing teaching methodologies and their impact on students' engagement with SDGs-related projects. The findings indicate that critical thinking fosters greater awareness and proactive behaviors, enabling students to tackle SDGs challenges effectively. The paper concludes with recommendations for integrating critical thinking into curricula to sustain long-term contributions to SDGs
CRYPTO INVESTMENT CYBERCRIME Rahmad Tantawi; Muhammad Salman; Tuti Meutia; Safrizal
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.13364

Abstract

This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.
Co-Authors Afrah Junita Ainul Yusna Harahap Ferdi Nazirun Sijabat Kiki Halida Batubara Muhammad Ridha Ramli Muhammad Salman Muhammad Salman Nuri Aslami Nurliza Lubis Safrizal Suri Amilia Tina Novianti Sitanggang Tuti Meutia