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All Journal Jurnal Akuntansi Muhammadiyah Hunafa: Jurnal Studia Islamika El Dinar 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Studi Ekonomi dan Kebijakan Publik Revenue: Lentera Bisnis Manajemen SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Majapahit Journal of Islamic Finance dan 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) Jurnal Analisis Bisnis Ekonomi
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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RELEVANSI NILAI PENGUNGKAPAN INFORMASI RISIKO KEUANGAN PADA INSTRUMEN KEUANGAN DI ERA PANDEMI COVID 19 Ramdani, Rahmat Fajar; Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15066

Abstract

The occurrence of the COVID-19 pandemic led to a decline in economic performance both on a micro and macro level, resulting in a higher risk of embedded financial instruments. Therefore, it became necessary to disclose information regarding financial risks associated with financial instruments through financial statements. This study aims to prove that the disclosure of financial risk information in financial instruments is relevant to investors' decisions. The research uses 16 companies in the consumer financing sub-sector as study objects, analyzed using a value relevance model proven through multiple linear regression analysis. This study uses observational data from the COVID-19 period, specifically the years 2020, 2021, and 2022 as the observation period. To measure the disclosure of financial risk information, the study employs a disclosure index based on PSAK 107. The results have shown that the disclosure of financial risk information in financial instruments did not significantly affect the stock prices of companies in the consumer financing sub-sector during the COVID-19 period. Therefore, it can be concluded that the disclosure of financial risk information does not have value relevance for investors' decisions.
ISLAMIC BANK COMPLIANT HANDLING: UPAYA MEWUJUDKAN PENINGKATAN BANK SERVICE QUALITY DAN CUSTOMER RECOVERY SYSTEM Fasa, Muhammad Iqbal; Sisdianto, Ersi; Ridwansyah, Ridwansyah; Susanto, Is; Idaman, Northa
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15435

Abstract

This research attempt to develop previous research by offering novelty based on Islamic Bank compliant handling, bank service quality and customer recovery system at the Islamic People's Financing Bank of Lampung Province. The method used in this study uses a qualitative research approach. BPRS Bandar Lampung has handled complaints with several things: First, customers who do not approve (approval) financing due to changes in management. Second, customers who experience changes in the profit sharing ratio on sharia deposits at BPRS. What was done by BPRS Bandar Lampung was to apologize to related parties, then explain why this incident happened, and to provide good service quality by providing suggestions and objectives for customers at other banks offered while still being able to get the desired product. The implications obtained by BPRS Bandar Lampung: customers who were initially disappointed, became more accepting of the change in management at BPRS Bandar Lampung. Thus, the recovery of disappointed customers can be resolved properly. Thus, the hope is to increase customer loyalty and satisfaction continuously (sustainable)
PENGARUH CARBON EMISSION DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs) Sisdianto, Ersi; Ramdani, Rahmat Fajar
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.559

Abstract

Maraknya perusahaan industri yang modern membuat semua pihak terkait dengan mudah mendapatkan keuntungan yang besar namun minim sekali dalam memperhatikan dampak lingkungan yang di hasilkan dari operasional perusahaan. Salah satunya adalah kurangnya pengelolaan limbah pabrik sehingga akan menyebabkan pencemaran lingkungan dan merusak ekosistem. Penelitian ini bertujuan untuk menganalisis secara parsial, simultan dan perspektif maqashid syariah terkait dengan carbon emission disclosure, sustainable development dan  (studi pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019-2022. Penelitian menggunakan metode kuantitatif. Hasil penelitian ini menunjukan bahwa secara parsial variabel carbon emission disclosure berpengaruh positif terhadap sustainable development, variabel economic performance tidak dapat memoderasi pengaruh carbon emission diclosure terhadap sustainable development goals (SDGs). Kata Kunci: Carbon Emission Disclosure, Sustainable Development. 
Analysis Of Performance Measurement Factors For Achieving Subtainable Development Goals (Sdgs) Targets In The Bandar Lampung City Medium Term Development Plan (Rpjmd) 2021 - 2026 In An Islamic Economic Perspective Kurniawan, Putra; Sisdianto, Ersi; Hayati , Mardiyah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.995

Abstract

This study aims to determine the key factors, effectiveness of mechanisms, and challenges and opportunities for improving performance measurement of SDGs target achievement in the RPJMD of Bandar Lampung City in 2021-2026. The method used in this study is qualitative with a descriptive analytical research design with SWOT Analysis. Primary data was obtained through interviews with BAPPERIDA Stakeholders of Bandar Lampung City, while secondary data was obtained through literature reviews from journals, books, and other sources that are in line with this study. The results of the study are Analysis shows that the success of Bandar Lampung City in achieving SDGs is highly dependent on data quality, institutional capacity, community participation, and a comprehensive measurement system. However, the city still faces a few challenges such as waste management, pollution, natural disasters, and slums. To overcome these challenges, more integrated and sustainable efforts are needed.
Cryptocurrency: The Future of Green Investment for Generation Z in Islamic Perspective Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14259

Abstract

Cryptocurrencies, as digital currencies, present challenges regarding legality and exchange rate fluctuations. Therefore, conducting thorough research is necessary to address the issues associated with cryptocurrencies. This research aims to assess Generation Z's preferences for cryptocurrencies as a form of environmentally friendly investment in the future and examine the Islamic perspective on cryptocurrencies. The sample consisted of Generation Z individuals interested in cryptocurrency investments. The population in this study was 100 people, using a sampling technique, namely purposive sampling, so that the sample used as the object of observation was 10 people. This research uses a qualitative approach, namely directly observing research subjects in their natural atmosphere. The research results show that generation z is very interested in investing in cryptocurrency, because the profits obtained are very significant and in Islamic studies investing in cryptocurrency is still permitted because the reason for investing in cryptocurrency is because there are no currency buying and selling transactions. The legal status of cryptocurrencies is still a matter of heated debate due to the lack of clear regulations regarding digital currencies.
Dampak Social Enterprise dan Pembangunan Kesejahteraan Sosial dalam Pengentasan Kemiskinan di Kota Bandar Lampung dalam Perspektif Ekonomi Islam , Nurbaiti; , Nurlaili; Sisdianto, Ersi
Bertuah Jurnal Syariah dan Ekonomi Islam Vol. 5 No. 1 (2024): Bertuah: Jurnal Syariah dan Ekonomi Islam
Publisher : STAIN Bengkalis

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

Abstract

Penelitian ini dilatar belakangi oleh permasalahan yang dihadapi Kota Bandar Lampung dalam mengatasi masalah kemiskinan, dengan tingkat pengangguran yang tinggi dan akses terhadap pendidikan serta layanan kesehatan yang terbatas. Dengan demikian dilakukanlah penelitian ini yang tujuannya adalah untuk mengetahui bagaimana dampak Social Enterprise dan pembangunan kesejahteraan sosial dalam pengentaasan kemiskinan di Kota Bandar Lampung. Penelitian ini menggunakan metode penelitian lapangan (Field Research), Sifat penelitian yang digunakan oleh peneliti adalah deskriptif-analisis. Sampel yang digunakan dalam penelitian ini adalah 3 orang pegawai dari pihak Dinas Kota Bandar Lampung dan pemilik usaha sarjana sambal. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil dari penelitian ini yaitu Social Enterprise dan pembangunan kesejahteraan sosial memiliki dampak dalam upaya pengentasan kemiskinan di kota Bandar Lampung khususnya dalam membantu pengentasan kemiskinan, membantu menciptakan lapangan pekerjaan, dan membantu penerapan adanya inovasi dan kreasi gagasan usaha, serta program-program kesejahteraan sosial yang telah dilaksanakan telah mampu meningkatkan akses masyarakat miskin terhadap layanan dasar, seperti kesehatan dan Pendidikan.
Pengaruh Determinan Faktor Makro Dan Mikro Ekonomi Terhadap Nilai Aktiva Bersih Reksa Dana Syariah Di Indonesia Periode Tahun 2019-2023 Sydiq, Hafidz; Hila, Syamsul; Sisdianto, Ersi
ProBisnis : Jurnal Manajemen Vol. 16 No. 01 (2025): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Reksa dana dapat diartikan sebagai wadah yang dipergunakan untuk menghimpun dana dari masyarakat untuk selanjutnya diinvestasikan dalam portofolio efek oleh manajer investasi. Reksa dana syariah adalah reksa dana yang beroperasi sesuai dengan kaidah dan prinsip syariah dalam Islam, baik dalam bentuk akad antara investor sebagai pemilik (shahibul mal) dan manajer investasi sebagai perwakilan shahibul mal, maupun antara manajer investasi dengan pengguna investasi. Nilai Aktiva Bersih merupakan alat yang digunakan untuk menilai kinerja pengelolaan portofolio reksa dana syariah menunjukkan apakah kinerjanya cukup baik atau tidak. Penelitian ini menggunakan metode pendekatan kuantitatif, dengan menggunakan data sekunder. Metode analisis data yang digunakan adalah model regresi data panel diolah mengguunakan Eviews 10. Teknik pengambilan sampel menggunakan teknik purposive sampling dan pengujian data menggunakan uji ketepatan model uji chow, uji hausman, uji legrange multiplier, dengan tingkat signifikansi 5%, uji hipotesis uji t, uji f, uji r, dan uji Regresi Data Panel. Berdasarkan hasil pengujian menunjukan bahwa secara parsial bi rate berpengaruh terhdap nilai aktiva bersih reksa dana syariah, jumlah reksa dana berpengaruh terhdap nilai aktiva bersih reksa dana syariah, sedangkan pada nilai tukar rupiah tidak berpengaruh terhdap nilai aktiva bersih reksa dana syariah, dan usia reksa dana tidak berpengaruh terhdap nilai aktiva bersih reksa dana syariah. Pada uji secara simultan atau bersama-sama variabel nilai tukar rupiah, bi rate, jumlah reksa dana, dan usia reksa dana secara bersama-sama tidak berpengaruh terhdap nilai aktiva bersih reksa dana syariah.
The Influence of The Global Reporting Initiative, Sustainability Accounting Standard Board and Carbon Emission Disclosure on the Sustainable Development Goals in Southeast Asia in the Islamic Perspective in 2021 And 2022 Wiraputra, Jhody; Supaijo, Supaijo; Sisdianto, Ersi
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

This study aims to analyze the effect of the Global Reporting Initiative, Sustainability Accounting Standard Board and Carbon Emission disclose simultaneously on Sustainable Development Goals in sustainable reporting of Southeast Asian countries, as well as Islamic views on Sustainable Development Goals. Using panel data with 5 countries in Southeast Asia or ASEAN members included in the Sustainability Count of PricewaterhouseCoopers (PwC) both GRI, SASB and CDP for the period of 2021 and 2022 the analysis tools used in this study are multiple linear regression with variables Global Reporting Initiative, Sustainability Accounting Standards and Carbon Emissions Disclosure as independent variables, while Sustainable Development Goals as dependent variables. The results of this study provide insight into the factors that affect the achievement of Sustainable Development Goals
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.
Empowering MSMEs in Lampung: Increasing Income Through Training in Financial Management, Digital Marketing, and Packaging Ridwansyah, Ridwansyah; Suprianingsih, Okta; Rosilawati, Weny; Sisdianto, Ersi
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): May 2025
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v9i1.1897

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy of Lampung Province, Indonesia; however, they face challenges including limited financial management knowledge, ineffective digital marketing, and suboptimal product packaging. This community service initiative aims to address these issues by providing targeted training to MSMEs in South Lampung and Pringsewu Regencies. Using a Participatory Action Research (PAR) methodology, the program enhances participants' financial literacy, equips them with digital marketing strategies, and encourages innovation in product packaging. The results demonstrate a significant improvement in MSME competitiveness, market reach, and revenue generation. Additionally, the program highlights the integration of cultural and sustainable practices in product packaging to align with global trends and consumer preferences. This holistic approach not only empowers MSMEs but also fosters regional economic development, offering a replicable model for similar community service initiatives.
Co-Authors , Nurbaiti A. Zuliansyah Zuliansyah Adjila Mohamed Ainul Fitri Al Darda, Fakitha Amrina, Dania Hellin Annisa Fatimah Annisa, Nada Any Eliza Arbiansa, Ifan Arifa Kurniawan Ariyanti, Eliya 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 Tubarad, Chara Pratami Tidespania Ulandari, Abel Uli Ulul Azmi Mustofa, Ulul Azmi Wahyuni, Dian Siti Weny Rosilawati Widodo, Rifky Wiraputra, Jhody Yeni Susanti Yuliansyah Yuliansyah yunita, Via Zuliansyah, A. Zuliansyah