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All Journal Jurnal Akuntansi Muhammadiyah Hunafa: Jurnal Studia Islamika Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi Profita : Komunikasi Ilmiah dan Perpajakan FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JIA (Jurnal Ilmiah Akuntansi) FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Revenue: Jurnal Manajemen Bisnis Islam JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Mal:Jurnal Akuntansi dan Keuangan Islam MALIA: Journal of Islamic Banking and Finance Bertuah : Jurnal Syariah dan Ekonomi Islam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) AL-FALAH : Journal of Islamic Economics Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) Journal of Islamic Business and Economic Review (JIBER) Al-Mu'awanah ProBisnis : Jurnal Manajemen Golden Ratio of Auditing Research Hunafa: Jurnal Studia Islamika International Business and Accounting Research Journal Balanca : Jurnal Ekonomi dan Bisnis Islam Abdimas Indonesian Journal Studi Ekonomi dan Kebijakan Publik Revenue: Lentera Bisnis Manajemen SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Majapahit Journal of Islamic Finance and Management Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Majapahit Journal of Islamic Finance dan Management Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi Bisnis Digital Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah LAN TABUR: JURNAL EKONOMI SYARIAH JIFA (Journal of Islamic Finance and Accounting)
Ersi Sisdianto
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

 1 
Pengaruh discretionary accrual terhadap earnings management: Studi pada perusahaan otomotif yang terdaftar di bursa efek indonesia periode 2012 – 2016 Ersi Sisdianto; Rahmat Fajar Ramdani; Ainul Fitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.184 KB) | DOI: 10.35912/jakman.v1i1.4

Abstract

Purpose: This study aims to provide an overview of the effect of discretionary accruals on earnings management. Research methodology: The research uses quantitative methods that take secondary data from annual financial statements. Results: The results show that discretionary accruals have a positive and significant effect on earnings management in the automotive and component sector manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Limitation: This study only discusses how much influence of discretionary accruals on earnings management. Also, the number of samples and populations are less than 100 samples. Thus, it is possible for further research to conduct similar research with more samples. Contribution: This research provides new literature related to the effect of discretionary accruals on earnings management. Keywords: Discretionary accrual, Non discretionary accrual earnings management, Profit reporting
Penentu Niat Membeli Kembali: Perspektif Etika Bisnis Islam Ma’arif, M. Samsul; Kurniawan, Muhammad; Sisdianto, Ersi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.4085

Abstract

Purpose: This study aims to analyze the impact of sensory, emotional, and social experiences on the repurchase intention of consumers using Skintific skincare products in Bandar Lampung, particularly within the context of Islamic ethical business practices.Methodology/Approach: A quantitative research approach was employed, utilizing non-probability sampling techniques. The study involved 104 respondents who had previously used the Skintific products. Data analysis was conducted using descriptive statistics and Partial Least Squares (PLS) to assess the relationships between the variables.Results/Findings: The results indicate that all dimensions of customer experience sensory, emotional, and social have a positive and significant influence on consumers repurchase intentions. This underscores the critical role of customer experience in fostering brand loyalty.Conclusions: Sensory experience, emotional experience, and social experience significantly influence the repurchase intention of skincare consumers in Bandar Lampung, especially when combined with Islamic economic principles that emphasize ethics, fairness, and customer welfare. By implementing these values-based marketing strategies, skincare brands can increase customer loyalty and satisfaction sustainably.Limitations: The study acknowledges certain limitations, including the focus on a specific product and location, which may affect the generalizability of the findings. Additionally, the research highlights the need for further exploration of how Islamic ethical principles can be integrated into marketing strategies to enhance customer experiences.Contributions: This study contributes to understanding how sensory, emotional, and social experiences influence consumers repurchase intention of skincare products in Bandar Lampung. In addition, this study highlights the role of Islamic economic principles in forming ethical and loyalty-oriented marketing strategies.
Distribusi Upah Terhadap Produktivitas Kerja dan Kerja Sama dalam Ekonomi Islam Maulana, Rivan; Verawati, Heni; Sisdianto, Ersi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4034

Abstract

Purpose: This study examines the influence of work experience, productivity, and collaborative work on wage dispersion from an Islamic economic perspective, with a focus on Andalas Surya Gemilang Mini Plant workers. This study evaluates how these factors affect wage dispersion and provides insights into the principles of Islamic economics. Methodology: A descriptive quantitative approach was used, involving 109 workers from the Mini Plant Andalas Surya Gemilang. Data were collected through questionnaires and analyzed using SmartPLS 3 for structural equation modelling. The hypotheses were tested using regression analysis to evaluate the influence of work experience, productivity, and collaborative work on wage dispersion. Results: This study found that Work experience and collaborative work had no significant effect on wage dispersion, while productivity had a significant effect. The combination of these three factors significantly contributes to wage dispersion. Conclusions: This study found that productivity significantly affects wage dispersion at Mini Plant Andalas Surya Gemilang, whereas work experience and collaboration have fewer direct effects. Combining these factors contributes to the wage gap. Limitations: This research is limited to one organization, the Andalas Surya Gemilang Mini Plant, which may limit the generalization of the results to other industries. Future research could expand this scope to other sectors for greater insight. Contributions: This study provides practical recommendations for companies to consider work experience and productivity in designing compensation systems that motivate employees and encourage collaboration, in line with Islamic values that emphasize justice and welfare.
Faktor- Faktor yang Mempengaruhi Motivasi Kinerja Karyawan dari Perspektif Etika Bisnis Islam Astuti, Wiji Rahayu; Sisdianto, Ersi; Suprianingsih, Okta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4621

Abstract

Purpose: This study examines the influence of psychological factors, such as job insecurity and job satisfaction, on the performance of contract employees at Indomaret in Bandar Lampung. Additionally, it analyzes these issues through the lens of Islamic business ethics, emphasizing principles such as justice, security, welfare, and social responsibility in workplace relationships. Research Methodology: A quantitative approach with a descriptive method was employed. The study population comprised contract employees at Indomaret outlets in Bandar Lampung, Indonesia. Data were collected via questionnaires distributed through purposive sampling and analyzed using SmartPLS to assess the direct effects of job insecurity and satisfaction on employee performance. Results: Job insecurity negatively and significantly affects employee performance, whereas job satisfaction has a positive and significant impact. From an Islamic ethical perspective, job insecurity is seen not only as an economic issue but also as a test of faith, while job satisfaction encompasses spiritual and moral values, as work is considered worship. Conclusion: The findings highlight the importance of addressing psychological factors in employee performance and integrating ethical principles into workplace management to foster fairness, productivity, and employee well-being. Limitations: This study is limited by its focus on a specific region and company, potentially reducing generalizability. Additionally, self-reported data may introduce a subjective bias. Contribution: This research integrates Islamic ethical values into human resource management, offering theoretical insights and practical recommendations for creating ethical, just, and productive work environments.
Analisis Keputusan Konsumen: Kesadaran Merek, Kualitas Produk, dan Strategi Penetapan Harga Bisnis Syariah Putri, Novita Nadiya; Sisdianto, Ersi; Susanti, Yeni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4788

Abstract

Purpose: This study examines the impact of brand awareness, product quality, and pricing strategy on consumer purchasing decisions at Outlet Binaan Aksesmu (OBA) Stock Point in Tanjung Senang, Bandar Lampung. It also explores how Islamic business ethics enhance these factors, providing insights for OBA to align policies with Islamic principles of balanced effort and trust (tawakal). Research Methodology: A quantitative survey method was employed, with data collected from 530 OBA Stock Point outlets in Tanjung Senang. Accidental sampling was used, selecting respondents based on accessibility. Data were analyzed using Partial Least Squares (PLS) version 3.2. Results – Brand awareness, product quality, and pricing strategy significantly and positively influence consumer purchasing decisions at OBA Stock Point. Conclusions: The study confirms the importance of these three factors in shaping consumer choices while highlighting the reinforcing role of Islamic business ethics. Limitations: Findings are based on self-reported survey data, which may reflect subjective biases. The study’s scope is limited to one location, reducing generalizability. Data quality may also be influenced by external constraints, such as time limitations during questionnaire completion. Contribution: This research uniquely integrates Islamic ethical values into consumer behavior analysis, offering theoretical and practical insights for businesses operating within Islamic frameworks. It advances academic discourse while guiding policy development for faith-based marketing strategies.
Co-Authors , Nurbaiti A. Zuliansyah Zuliansyah Adjila Mohamed Ainul Fitri Al Darda, Fakitha Albastiah, Fauzan Akbar Amrina, Dania Hellin Annisa Fatimah Annisa, Nada Any Eliza Arifa Kurniawan Artika, Maya Asiati, Diah Isnaini Asmara, Mahesa Dwi Astuti, Wiji Rahayu Bimantoro, Jonathan Darmayanti, Elmira Febri Desi Isnaini Dian Novita Dwi Lestari Evi Eka Wati Evi Ekawati Fadhilah, Widia Delfi Fahry Reza fatimah Fatimah Fauzan Akbar Albastiah Fauzan Akbar Albastiah Fauzi Isnaen Fikriyah, Nasiatul Hana Fitri, Ainul Fitriah, Wani Harrys Pratama Teguh Harrys Pratama Teguh Hayati , Mardiyah Heni Verawati Hening, Jeni Latri Hila, Syamsul Isnaen, Fauzi Kurniawan, Putra Larasati, Nurfadila Dewi Lutfia Aprilian M. Yusuf Bahtiar, M. Yusuf Madnasir Madnasir Madnasir Maghfi, Muhammad Mahmudin, Rizal Mardhiyah Hayati Marsilawati, Devi Maulana, Rivan Ma’arif, M. Samsul Mohamed, Adjila Mohd Shahril Ahmad Razimi Mohd Shahril Ahmad Razimi Muhammad Iqbal Fasa Muhammad Kurniawan Muhammad Kurniawan Nalisa, Rika Nanda Aulia Nengsih Nengsih Ningrum, Setia Fitri Alviana Noor, Nur Fariha binti Mohd Northa Idaman Nur Wahyu Ningsih Nurhayati Nurhayati Nurlaili , Nurlaili Nurlaili Nurlaili Nurlaili, N. Nurlatifah, Lilik S Nurpasya, Putri Nursaman Nursaman Nursaman, Nursaman Okta Supriyaningsih Pratiwi, Risya Hidayani Putra, Yusuf Irvan Mahesa Putri Nurpasya Putri, Novita Nadiya Rahmat Fajar Ramdani Rahmat, Muhammad Raizky Rienaldy Pramasha Razimi, Mohd Syahril Ahmad Rendi Feprian Saputra Reza, Fahry Ridwansyah Ridwansyah Rio Kurniawan Rita Diana Mei Sari Rizki, Aprilia Robiansyah, Anton Rubhan Masykur Sahidal, Sahidal Selviana, Mia Sholekah, Fadhila Amallya Sri Aningsih Suharto Supaijo Supaijo Suprianingsih, Okta Susanto, Is Sutjiati, Rhesmita Syamsul Hilal Sydiq, Hafidz Teguh, Harrys Pratama Ulandari, Abel Uli Ulul Azmi Mustofa, Ulul Azmi Wahyuni, Dian Siti Weny Rosilawati Widodo, Rifky Wiraputra, Jhody Yeni Susanti yunita, Via Zuliansyah, A. Zuliansyah