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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 Intelek Insan Cendikia 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS PENGARUH KINERJA KEUANGAN, REALISASI BELANJA MODAL, DAN PENGELOLAAN MANAJEMEN ASET DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Pemerintah Daerah Kota Bengkulu) Ersi Sisdianto; Nengsih Nengsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.235 KB) | DOI: 10.22441/journal profita.v10i1.2894

Abstract

Financial performance is a description of the achievement of the company's success can be interpreted as a result that has been achieved on various activities that have been done, Capital expenditure is the expenditure made in the framework of capital formation in the form of adding fixed assets / inventory that provides benefits over one accounting period. The management of regional assets in Decree of the Minister of Home Affairs No. 49/2001 is declared as a series of activities and actions on regional goods covering planning, determining needs, budgeting, standardization of goods and prices, procurement, storage, distribution, inventory, control, maintenance, security, utilization, Legal status and administration. Financial performance, capital expenditure realization has an influence on the quality of financial statements to be presented
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
Implementation of Green Accounting on Company Performance from Maqashid Syariah Index Evi Eka Wati; Mohd Shahril Ahmad Razimi; Ersi Sisdianto; Lutfia Aprilian
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.243

Abstract

The use of the Islamic Syariah Index is a parameter in measuring company performance as a reflection that companies listed on the Indonesian Syariah Stock Index (ISSI) have carried out operational activities in accordance with Syariah objectives, i.e. the virtues of the people. The performance of  Maqashid Syariah Index can be analyzed from several factors that influence it, among others green accounting. This study aims to examine the effect of the application of green accounting on the company's performance from Maqashid Syariah Index. This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Syariah Stock Index (ISSI) from 2016-to 2020. The sampling technique of this study is a purposive sampling technique. The number of companies becoming samples are 10. The type of data used is secondary data in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the companies website. The dependent variable used in this study is the Maqashid Syariah Performance Index. Meanwhile, the independent variable is green accounting. The data analysis method used is simple regression analysis with the help of the E-Views 10. This research demonstrates that green accounting variable has a positive and.
The Effect of Environmental Performance on Financial Performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable Ersi Sisdianto; Mohd Shahril Ahmad Razimi; Rubhan Masykur; Rita Diana Mei Sari; Anton Robiansyah
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.52442

Abstract

Islamic Corporate Social Responsibility (ICSR) is one of the efforts to reduce social problems that occur in society, by encouraging community productivity and creating justice. This study aims to analyze the effect of environmental performance on financial performance with Islamic Corporate Social Responsibility (ICSR). This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Sharia Stock Index (ISSI) from 2016 to 2020. The sampling technique used in this study uses a purposive sampling technique. The number of samples in this study is 15 companies. The type of data used is secondary data in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official website of the related company. The dependent variable in this study is financial performance, while the independent variable is environmental performance. The data analysis method used is path analysis with the help of the Smart-PLS 3.0 application program. This study shows that environmental performance has an effect on financial performance, while Islamic Corporate Social Responsibility (ICSR) cannot mediate the relationship between environmental performance and financial performance.
IMPLEMENTATION OF CAPITAL OWNERSHIP, DIGITAL PAYMENT AND DIGITAL SALES TOWARDS MSME BUSINESS SUSTANABILITY IN BANGKA BELITUNG Fahry Reza; Ersi Sisdianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12768

Abstract

The problems faced in the affairs of cooperatives, Small and Medium Enterprises are quite complex, apart from the quality of human resources, capital, payment media, product marketing problems, raw materials and infrastructure are the main obstacles in the development of the Cooperative and MSME sectors. From a marketing perspective, MSME products are less well known due to the lack of promotion and marketing, as well as less than optimal use of digitalization in introducing MSME products or work at both the national and international levels. The aim of this research is to determine and analyze the influence of capital ownership, digital payments and digital sales on the sustainability of MSME businesses in Bangka Belitung Province. The population and sample size in this research is 60 MSME actors spread across Bangka Belitung Province. The sampling technique determined is purposive sampling. and data processing tools, namely SPSS 25. The research results show that the capital ownership variable has a significant positive influence on the sustainability of MSME businesses, the digital payment variable has a positive but not significant influence on the sustainability of MSME businesses while the digital sales variable has a positive but not significant influence. not significant to the sustainability of MSME businesses. It is hoped that the implications of this research will be useful for MSME business actors and look at how to maintain the sustainability of MSME businesses and for future researchers it is hoped that they can add other variables or objects of analysis to make a wider population and sample. Keywords: Digital Payments, Digital Sales, Sustainability Business, MSMEs
Analysis Effectiveness Of The Accounting Information System For Cash Receipts And Disbursements In Supporting Internal Putri Nurpasya; Any Eliza; Ersi Sisdianto; A. Zuliansyah Zuliansyah; Adjila Mohamed
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4980

Abstract

Internal control and Accounting Information System are closely related. In the cash receipts and disbursements cycle, the use of AIS is a necessity because there is a significant risk of misappropriation, thus requiring strict supervision of cash. Companies are expected to utilize AIS technology carefully to enhance effectiveness. The research aims to measure the effectiveness level of the Cash Receipts and Disbursements AIS in supporting internal control, which will be further examined from an Islamic perspective. This is a qualitative research where primary and secondary data are sourced from interviews and documentation. Data analysis is descriptive and qualitative, combined with a checklist method using Dean J. Champions' formula to measure the AIS effectiveness, which serves as the basis for evaluating whether the AIS can support internal control at PT. Haleyora Power Region 7 Lampung.The measurement results based on quality standards and Sharia principles show a score of 100%, and the evaluation indicates that the AIS has proven to be effective in supporting the internal control procedures at PT. Haleyora Power Region 7 Lampung.
Analisis Pengaruh Firm Age, Firm Growth dan Firm Value terhadap Corporate Social Responsibility (Survey pada Bank Mandiri dan Bank Mandiri Syari'ah di Indonesia Tahun 2014-2018) Sisdianto, Ersi
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2021): BALANCA : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v3i02.1371

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh, firm age, firm growth dan firm value pada coprorate social responsibility. Penelitian ini menggunakan pendekatan studi kasus. Obyek penelitian ini adalah Bank Mandiri dan Bank Syariah Mandiri data penelitian berasal dari laporan keuangan dan Sustainability report Bank Mandiri dan Bank Syariah Mandiri tahun 2014-2018. SPSS 24 digunakan sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa firm age, firm growth dan firm value berpengaruh positif dan signifikan terhadap corporate social responsibility. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh firm age, firm growth dan firm value terhadap corporate social responsibility, sedangkan firm age berpengaruh negative signifikan terhadap corporate social responsibility dan firm growth dan firm value berpengaruh postif signifikan terhadap corporate social responsibility, serta jumlah sampel dan populasi yang diteliti hanya Bank Mandiri dan Bank Syariah Mandiri sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan pengaruh firm age firm growth dan firm value terhadap corporate social responsibility yang ada di perbankan di Indonesia.
Pemanfaatan Buah Lerak Sebagai Bahan Utama dalam Pembuatan Sabun Cair Ramah Lingkungan di Pekon Kubu Perahu Lampung Barat Sisdianto, Ersi; Hening, Jeni Latri; Marsilawati, Devi; Al Darda, Fakitha; Larasati, Nurfadila Dewi; Rizki, Aprilia; Nalisa, Rika; Asmara, Mahesa Dwi; Maghfi, Muhammad
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.412

Abstract

Soapnuts or commonly called soapnuts are plants with seeds used in traditional detergents, consisting of 75% flesh and 25% seeds. The advantage of this plant is that it can be used as a raw material for making detergent. The method used in this community service activity is in collaboration with the PKK group in Pekon Kubu Perahu, Balik Bukit District, West Lampung Regency, which consists of 20 members. This activity is a socialization about the dangers of conventional soap, the active compound content of soapnuts, training in manufacturing techniques and the production process of processing soapnuts into liquid soap. The result of this service is the processing of soapnuts into liquid laundry soap, providing a positive impact on PKK mothers in Pekon Kubu Perahu, namely they can make their own environmentally friendly and safe laundry soap. Soapnuts are plants that contain chemical compounds with bioactivity as antibacterials. The conclusion of this service activity is that through socialization and direct practice, PKK mothers can learn the benefits of using soapnuts in making economical and environmentally friendly liquid laundry soap.
Analisis Pengaruh Implementasi Biaya Lingkungan Terhadap Profitabilitas Perbankan Umum Syariah Lestari, Dwi; Sisdianto, Ersi
Revenue: Lentera Bisnis Manajemen Vol. 2 No. 02 (2024): Mei 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lbm.v2i02.305

Abstract

Dalam era keberlanjutan, perhatian terhadap isu lingkungan semakin meningkat, mempengaruhi berbagai sektor termasuk industri perbankan. Penelitian ini menggunakan metode kualitatif dengan mengumpulkan data dari dokumentasi seperti buku, jurnal, dan informasi dari laman OJK.Hasil penelitian menunjukkan bahwa sebagian besar bank umum syariah yang terdaftar di OJK telah menerapkan biaya lingkungan dalam praktik mereka. Selain itu, terdapat peningkatan tingkat profitabilitas pada beberapa bank setelah implementasi biaya lingkungan, yang diukur dengan Return on Assets (ROA), Return on Equity (ROE), dan Net Interest Margin (NIM). Meskipun tidak semua bank menunjukkan peningkatan yang signifikan, adanya implementasi biaya lingkungan secara umum memberikan dampak positif terhadap profitabilitas.Kesimpulan dari penelitian ini adalah bahwa implementasi biaya lingkungan berpotensi meningkatkan profitabilitas bank umum syariah yang terdaftar di OJK. Hal ini sejalan dengan peningkatan kesadaran dan tanggung jawab sosial perusahaan terhadap isu lingkungan. Rekomendasi untuk penelitian selanjutnya termasuk mendalami faktor-faktor penentu hasil implementasi biaya lingkungan, melakukan perbandingan dengan bank konvensional, dan mengembangkan model prediktif untuk memperkirakan dampak di masa depan.
Analisis rasio ANALISIS RASIO KEUANGAN KOPERASI SYARIAH: Indonesia Annisa, Nada; Ningrum, Setia Fitri Alviana; Sahidal, Sahidal; Ulandari, Abel Uli; Sisdianto, Ersi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 1 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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

Abstract

Analisis rasio keuangan koperasi syariah merupakan proses penting dalam mengelola keuangan dengan memperhatikan prinsip-prinsip keuangan Islam. Dalam proses ini, koperasi memeriksa likuiditas, profitabilitas, leverage, dan efisiensi operasional mereka untuk memastikan kinerja keuangan yang sesuai dengan tujuan syariah. Analisis tersebut menjadi dasar bagi pengambilan keputusan strategis, termasuk alokasi sumber daya dan identifikasi peluang inovasi. Dengan komitmen terhadap prinsip-prinsip keuangan Islam, transparansi, dan tanggung jawab sosial, koperasi dapat menjaga kesehatan keuangan yang berkelanjutan dan terus berperan sebagai agen perubahan positif dalam komunitas mereka. Penelitian ini bertujuan untuk melihat bagaimana analisis rasio keuangan koperasi syariah. Jenis penelitian ini merupakan jenis penelitian kualitatif, sifat penelitian ini yaitu penelitian kualitatif deskriptif. Kemudian data dianalisis dengan reduksi data, penyajian data, dan penarikan kesimpulan. Analisis rasio keuangan merupakan instrumen krusial bagi koperasi syariah dalam memahami dan mengelola kinerja keuangannya sesuai dengan prinsip-prinsip keuangan Islam. Dengan menggunakan rasio keuangan yang relevan, koperasi dapat mengevaluasi kesehatan keuangan mereka secara holistik, merancang strategi keuangan yang efektif, dan memastikan kepatuhan terhadap prinsip-prinsip syariah. Analisis ini juga membantu dalam pengambilan keputusan strategis, identifikasi peluang inovasi, dan menjaga komitmen terhadap transparansi serta tanggung jawab sosial. Dengan demikian, analisis rasio keuangan tidak hanya menjadi alat penting bagi manajemen koperasi, tetapi juga bagi semua pemangku kepentingan yang terlibat dalam mendorong pertumbuhan dan kesejahteraan koperasi syariah.
Co-Authors , Nurbaiti A. Zuliansyah Zuliansyah Adjila Mohamed Ainul Fitri Al Darda, Fakitha Albastiah, Fauzan Akbar Amanda Ridho Ivanza Ivanza Amrina, Dania Hellin Anggi, Ersi Sisdianto Anizia Tantri Ananta Annisa Fatimah Annisa, Nada Any Eliza Arifa Kurniawan Artika, Maya Asiati, Diah Isnaini Asmara, Mahesa Dwi Astuti, Wiji Rahayu Bimantoro, Jonathan Darmayanti, Elmira Febri Dea Amelisa Desi Isnaini Dian Novita Dimas Galih Saputra Dwi Lestari Elsa Meiani Evi Eka Wati Evi Ekawati Fadhilah, Widia Delfi Fadila Hasanah Fahry Reza Farhah Lailatul Mustaghfiroh 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 Ika Ariyani Is Susanto Isnaen, Fauzi Karena sanda Kurniawan, Putra Larasati, Nurfadila Dewi Linda Nurlita Lutfia Aprilian M. Fikrul Umam Al Jupri M. Yusuf Bahtiar, M. Yusuf Madnasir Madnasir Madnasir Maghfi, Muhammad Mahmudin, Rizal Mardhiyah Hayati Marsilawati, Devi Maulana, Rivan Ma’arif, M. Samsul Mohd Shahril Ahmad Razimi Mohd Shahril Ahmad Razimi Muhammad Angka Widjaya Muhammad Iqbal Fasa Muhammad Kurniawan Muhammad Kurniawan Nadia Damayanti nadia emlya Nalisa, Rika Nanda Aulia Nengsih Nengsih Nia Ade Bela Nina Al Azizah Ningrum, Setia Fitri Alviana Noor, Nur Fariha binti Mohd Northa Idaman Novita Ayu Ningtyas Nur Wahyu Ningsih Nurhayati Nurhayati Nurlaili , Nurlaili Nurlaili Nurlaili Nurlaili, N. Nurlatifah, Lilik S Nursaman Nursaman Nursaman, Nursaman Nurul Fitriani Okta Supriyaningsih Pratiwi, Risya Hidayani Putra, Yusuf Irvan Mahesa Putri Nurpasya Putri Salma Putri, Novita Nadiya Rahmat Fajar Ramdani Rahmat, Muhammad Rahmatun lailani Raizky Rienaldy Pramasha Rani Rani Razimi, Mohd Syahril Ahmad Rendi Feprian Saputra Rias Tuti Ridwansyah Ridwansyah Rifki Karta Surya Riko Mahesa Rio Kurniawan Rita Diana Mei Sari Rizki Tri Sulam 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 Tasya Renanda, Ersi Sisdianto Teguh, Harrys Pratama Tomi Alifandi Ulandari, Abel Uli Ulul Azmi Mustofa, Ulul Azmi Wahyuni, Dian Siti Weny Rosilawati Widodo, Rifky Wiraputra, Jhody Wulan Ramadani Trisnaudy Yeni Susanti yunita, Via