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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan IJISH (International Journal of Islamic Studies and Humanities) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Share: Jurnal Ekonomi dan Keuangan Islam Edusoshum: Jurnal Pendidikan Islam dan Sosial Humaniora Jurnal Akuntansi dan Keuangan Islam (JAKIs) Proceeding UMSurabaya
Sartini Sartini
Universitas Ahmad Dahlan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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 1 
The Relationship Between Capital Structure and Performance in Islamic Rural Bank Rofiul Wahyudi; Annisa Fithria; Sartini Wardiwiyono
IJISH (International Journal of Islamic Studies and Humanities) Vol. 3 No. 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v3i2.1989

Abstract

The source of Islamic banking capital must avoid interest as the vision and mission that relies on al-Quran and hadith. The capital structure is important for financial institutions, including Sharia Rural Bank (BPRS). However, BPRS has a problem that is the limited capital owned so that it affects performance. This paper's main objective is to investigate the relationship between capital structure and performance of the Islamic Rural Banks (BPRS) in Indonesia. The study using panel data regression to measure the capital structure on performance. The research sample used 164 BPRS that operate in 33 provinces from 2010 until 2017. The results show that capital structure affects DER (debt to equity ratio) and DAR (debt to asset ratio) but negatively affects ETA (equity to total Asset ratio). These findings indicate an increase in the capital structure of the performance of the BPRS in Indonesia. Hence, bank managers must reach a trade-off between the advantages and disadvantages of creating liquidity and consider the negative relationship between liquidity creation and bank performance when making decisions.
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Amir Hidayatulloh; Sartini Sartini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i1.9747

Abstract

The objective of this study was to determine whether there is effect of religiosity and love of money on the ethical perceptions of students. The population this study is accounting students. The sampling technique uses purposive sampling, with criteria of accounting students sitting in sixth, seventh, eighth, and soon semester. This is because sixth, seventh, eight, and so on semester students who are close to the world of work. The sample of this study amounted to 230 students. This study uses survey techniques in data collection. This study uses SPSS analysis tools. This study obtained results that religiosity and love of money have no effect on student’s ethical perceptions. Keywords: Love of Money, Religiosity, Student’s Ethical Perceptions
What Determines Students’ Performance in Introductory Accounting Classes? A Mixed Method Sartini Wardiwiyono; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5819

Abstract

This study investigated factors determining students' performance in the Introductory Accounting classes. It was carried out using a mixed-method approach. Three research hypotheses based on the results of prior studies were tested using regression analysis. Additionally, a qualitative approach using thematic analysis was used to identify factors influencing students' performance. The study involved 90 students who were selected using the purposive sampling method. Secondary data related to those students were gathered through a documentation procedure, whereas primary data were obtained through interviews and observation involving those sample students. The results of the quantitative analysis showed that motivation had a positive impact on students' performance in Introductory Accounting classes. It was also observed that female students had better performance than male students. However, this study did not find accounting educational background as a significant variable in determining students' performance. For the thematic analysis, the study observed nine factors influencing the students' performance in Introductory Accounting classes. Those factors were related to lecturers, learning method, classroom, family background, references, assignments, tutor,  and group study. This study contributes to the upward literature in accounting education. It also provides an insight for the Accounting Study Program in higher education institutions in designing accounting curricula, for lecturers in designing learning processes, and for accounting students in understanding the determinants of their performance.
What Determines Corporate Sukuk Ratings in Indonesia? Sartini Wardiwiyono; Moch Imron
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.12085

Abstract

Along with the dynamic development of the Islamic capital market, sukuk is rapidly evolving into an Islamic financial instrument in high demand. However, because every investment involves risks, investors must exercise caution when purchasing sukuk. Sukuk rating is one piece of information that investors can use when purchasing sukuk. However, because there are multiple sukuk rating agencies with different rating methods, investors must understand what factors influence sukuk rating. This study aims to investigate the factors influencing the rating of corporate sukuk in Indonesia. It is specifically intended to answer three research questions regarding the influence of 1) financial performance, 2) sukuk maturity, and 3) sukuk structure on sukuk rating. To achieve the goals, 67 sukuk from 14 different nonfinancial sukuk issuers were chosen from 2014 to 2020. Secondary data from PT PEFINDO on profitability, leverage, liquidity, firm size, sukuk maturity, sukuk structure, and sukuk rating were analyzed using ordinal logistic regression to test six research hypotheses. The findings show that firm size and sukuk maturity have a positive impact on corporate sukuk rating in nonfinancial sukuk issuers in Indonesia. The findings lend support to signaling theory and agency theory.========================================================================================================ABSTRAK -  Determinan Apa yang Mempengaruhi Peringkat Sukuk di Indonesia? Seiring dengan dinamisnya perkembangan pasar modal syariah, sukuk berkembang pesat menjadi instrumen keuangan syariah yang semakin diminati oleh masyarakat baik di tingkat nasional maupun internasional. Namun demikian, karena setiap investasi mengandung risiko, investor tetap harus berhati-hati dalam membeli sukuk. Salah satu informasi yang bisa menjadi pertimbangan para investor dalam membeli sukuk adalah peringkat sukuk yang dikeluarkan oleh lembaga pemeringkat sukuk. Namun demikian karena lembaga pemeringkat sukuk yang jumlahnya lebih dari satu menggunakan metode yang berbeda-beda dalam melakukan pemeringkatan, investor perlu memahami faktor apa saja yang menjadi determinan dari peringkat sukuk. Penelitian ini ditujukan untuk menganalisis faktor-faktor yang mempengaruhi peringkat sukuk. Secara lebih khusus, penelitian ini didesain untuk menjawab tiga pertanyaan penelitian tentang apakah: 1) kinerja keuangan; 2) maturitas sukuk; dan 3) struktur sukuk berpengaruh terhadap peringkat sukuk. Untuk menjawab rumusan masalah tersebut, penelitian ini menggunakan data sekunder dari 67 sukuk korporasi yang diterbitkan oleh 14 perusahaan non keuangan dari tahun 2014-2020. Data berkaitan dengan profitabilitas, leverage, likuiditas, ukuran perusahaan, maturitas sukuk, struktur sukuk dan peringkat sukuk yang diterbitkan oleh PT PEFINDO dianalisis dengan menggunakan analisis regresi logistik ordinal untuk menguji enam hipotesis penelitian. Hasil analisis menunjukkan bahwa ukuran perusahaan dan maturitas masing-masing memiliki pengaruh positif terhadap peringkat sukuk. Temuan ini mendukung teori sinyal dan teori agensi.
Pertanggungjawaban Sosial Islam Pada Institusi Bisnis Islam Nina Wiyandari; Sartini Wardiwiyono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6740

Abstract

This study aims to identify how an Islamic business institution implement their Islamic corporate social responsibility. It utilises qualitative research based on a case study. A large supermarket in Yogyakarta that is owned by a faithful Muslim businesswoman was selected as the object of the study. Primary data related to CSR activities, policies and initiatives were collected through interview and observation. The interviews involved 16 informants, who were employees, customers, local community member and CSR person in charge in the company. Qualitative data analysis) were conducted to achieve the research objective. A triangulation of data collection methods and sources were also applied to test the quality of the data. This study reveals that the company has implemented various kinds of responsibilities to employees, consumers, society and the environment. It had also implemented various forms of corporate social responsibility in Islam to all stakeholders. For the CSR distribution to the community, it should be given fairly to people in need so as not to cause jealousy in the surrounding community. This study contribute to the upward literature on Islamic CSR and could provide insight for Muslim business practitionaires how to address CSR in their daily operation. Keywords: CSR, Sustainability, Islam
Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah Sartini Wardiwiyono; Arty Fitria Jayanti
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 1, April (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i1.241

Abstract

The aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance.  Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate  zakat being reported in the Statement of Zakat Fund Sources and Disbursements has  positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed. Tujuan dari penelitian ini adalah untuk mengetahui peran Islamic Corporate Social Responsibility dalam memoderasi pengaruh zakat terhadap kinerja keuangan bank umum syariah. Dari 13 bank umum syariah yang terdaftar oleh Otoritas Jasa Keuangan dari tahun 2012 hingga 2017, hanya ada lima bank yang melaporkan Pernyataan Sumber dan Pencairan Dana Zakat. Sehingga sampel akhir dari penelitian ini terdiri dari 30 data observasi. Data sekunder yang dikumpulkan dari 30 laporan tahunan dikumpulkan melalui dokumentasi. Penelitian ini menggunakan analisis regresi yang dimoderasi untuk menguji tiga hipotesis penelitian. Hasilnya menunjukkan beberapa temuan. Pertama, jumlah zakat perusahaan yang dilaporkan dalam Laporan Sumber dan Pencairan Dana Zakat berdampak positif terhadap kinerja keuangan bank syariah. Kedua, CSR Islami yang diukur dengan indeks pelaporan Islam yang dikembangkan oleh Belal et al. (2015) berdampak negatif terhadap kinerja keuangan Bank Islam. Ketiga, peran CSR Islam dalam memoderasi pengaruh zakat terhadap kinerja keuangan dikonfirmasi.
PERAN KEPATUHAN TERHADAP SYARIAH ISLAM DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Sartini Wardiwiyono
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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

Abstract

ABSTRACT  The concept of tawhid, equity and khilafah in Islam have noticeable implications on the concept of CSR. As a group of individual,  company’s responsibilities do not only related to maintaining the interest of its shareholders/owners but also maintaing the interest of other stakeholders including employees and community as well as maintaining the order of the environment. The objective of this study is to investigate the role of shariah compliance in influencing CSR disclosure level. Secondary data related to CSR practice, shariah compliance, corporate governance, firm size and profitability were documented from 108 annual reports of 54 companies listed in the IDX year 2018-2019. A multiple regression analysis was carried out to test the impact of shariah compliance and the remaining variables on CSR disclosure. The result show several findings. Firstly, companies listed in the Jakarta Islamic Index have higher level of CSR disclosure than those listed in the IDX non-JII. Secondly, shariah compliance, firm size and profitability have positive impact on CSR disclosure. Thirdly, corporate governance does not have impact on CSR disclosure. Lastly, this study provides empirical evidence for the application of Islamic principles on determining CSR practiced by companies listed in the IDX. Keywords                    : CSR disclosure, Islam, shariah compliance, sustainabilityCorrespondence to        : sartini.w@act.uad.ac.id ABSTRAKKonsep tauhid, keadilan dan khilafah dalam Islam memiliki implikasi terhadap konsep CSR. Perusahaan sebagai kumpulan orang tidak hanya memiliki tanggung jawab untuk menjaga kepentingan pemilik/pemegang saham, namun juga kepentingan stakeholder lainnya seperti karyawan dan masyarakat serta menjaga keseimbangan lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan terhadap syariah Islam terhadap tingkat pengungkapan CSR. Data sekunder yang berhubungan dengan pengungkapan CSR, kepatuhan syariah, corporate governance, ukuran perusahaan dan profitabilitas didokumentasikan dari 108 laporan tahunan 54 perusahaan yang terdaftar di Bursa Efek Indonesia  pada tahun 2018-2019. Analisis regresi linier berganda digunakan untuk menganalisis pengaruh kepatuhan syariah dan variabel lainnya terhadap pengungkapan CSR. Hasil dari analisis tersebut menunjukkan beberapa temuan. Pertama, perusahaan yang terdaftar di Jakarta Islamic Index memiliki tingkat pengungkapan CSR yang lebih tinggi dibandingkan perusahaan terdaftar di IDX non-JII. Kedua, kepatuhan terhadap syariah Islam, ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan CSR. Ketiga, corporate governance tidak berpengaruh terhadap pengungkapan CSR. Terakhir, penelitian ini berhasil memberikan bukti empiris aplikasi prinsip-prinsip Islam dalam menentukan tingkat pengungakpan CSR yang dipraktikkan oleh perusahaan-perusahaan yang terdaftar di IDX. Kata Kunci                  : Islam; kepatuhan ;Pengungkapan CSR ;sustainabilitas ;syariah
Pendampingan penentuan harga pokok produksi dan pemanfaatan media sosial untuk digital marketing pada UMKM roti di Yogyakarta Leni Rahmawati; Sartini Wardiwiyono
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 3 (2026): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i3.39052

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, namun masih menghadapi berbagai hambatan, khususnya terkait ketepatan penentuan Harga Pokok Produksi (HPP) serta pemanfaatan pemasaran digital. Kegiatan pengabdian ini bertujuan untuk mendampingi salah satu UMKM roti di Yogyakarta dalam menganalisis ketepatan perhitungan HPP serta mengoptimalkan pemanfaatan media sosial sebagai sarana pemasaran digital. Metode yang digunakan meliputi observasi, wawancara, pendampingan, serta evaluasi melalui pre-test dan post-test. Pendampingan dilaksanakan melalui tiga tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM dalam menghitung HPP menggunakan metode full costing dan variable costing, serta kemampuan dalam memilih metode yang sesuai dengan kondisi usaha. Selain itu, pemanfaatan media sosial sebagai sarana pemasaran digital juga mengalami peningkatan, yang ditunjukkan melalui penggunaan akun usaha. Secara keseluruhan, kegiatan ini memberikan kontribusi positif dalam meningkatkan pemahaman dan kesadaran pelaku UMKM akan pentingnya pengelolaan biaya produksi dan pemasaran digital guna mendukung perkembangan usaha yang berkelanjutan. Kata kunci: UMKM; harga pokok produks; pemasaran digital; media sosial. Abstract Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy, but still face various obstacles, particularly related to the accuracy of determining the Cost of Goods Sold (COGS) and utilizing digital marketing. This community service activity aims to assist a bakery MSME in Yogyakarta in analyzing the accuracy of COGS calculations and optimizing the use of social media as a digital marketing tool. The methods used included observation, interviews, mentoring, and evaluation through pre-test and post-test. The mentoring was carried out in three stages: planning, implementation, and evaluation. The results of the activity showed an increase in MSME actors' understanding in calculating COGS using full costing and variable costing methods, as well as the ability to choose methods that are appropriate to business conditions. In addition, the use of social media as a digital marketing tool also increased, as demonstrated by the use of business accounts. Overall, this activity made a positive contribution in increasing MSME actors understanding and awareness of the importance of managing production costs and digital marketing to support sustainable business development. Keywords: MSMEs, cost of production, digital marketing, social media.
The Role of BMT Artha Amanah in Achieving Sustainable Development Goals through the Integration of Maal-Tamwil Functions: An Equity Theory Perspective Komairah Angriani; Sartini Wardiwiyono
Edusoshum : Journal of Islamic Education and Social Humanities Vol. 6 No. 2 (2026)
Publisher : Ikatan Cendikiawan Ilmu Pendidikan Islam (ICIPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52366/edusoshum.v6i2.409

Abstract

This study aims to analyze the role of BMT Artha Amanah in supporting the achievement of the Sustainable Development Goals (SDGs), specifically SDG 1 (no poverty), SDG 2 (zero hunger), and SDG 8 (decent work and economic growth), through the integration of the maal and tamwil functions. This study used a qualitative case study approach, involving six informants: five members and one BMT manager. Data were collected through in-depth interviews, observations, and documentation, and then analyzed using data reduction, data presentation, and conclusion-drawing techniques. The results reveal three main findings. First, productive financing, combined with structured mentoring, increases members’ monthly income and strengthens MSME capacity. Second, optimizing the maal functions through ZISWAF distribution provides a social safety net for vulnerable members during emergencies. Third, the integration of maal and tamwil functions promotes holistic welfare covering economic, social, and spiritual dimensions. However, the program's effectiveness is still constrained by members’ low financial literacy in managing business cash flow. The novelty of this study lies in extending Equity Theory within the context of Islamic microfinance by demonstrating that distributive justice is reflected not only in financial profit-sharing mechanisms but also in equal access to services, empowerment, and managerial assistance. In practice, this study offers a sustainable empowerment model through the synergy between social and commercial functions to support SDG localization.  
Co-Authors Annisa Fithria Arty Fitria Jayanti Komairah Angriani Leni Rahmawati Moch Imron Nina Wiyandari Rofiul Wahyudi Sumaryanto, Sumaryanto