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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) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah 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) Jurnal Disrupsi Bisnis 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 Journal of Education Religion Humanities and Multidiciplinary SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum 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 Social Society 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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The Influence of Profitability and Cash Holding on Income Smoothing in an Islamic Perspective Fikriyah, Nasiatul Hana; Nurlaili, N.; Sisdianto, Ersi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1458

Abstract

This study aims to analyze the effect of profitability and cash holdings on income smoothing from an Islamic perspective in Islamic commercial banks in Indonesia from 2020 to 2023. The sampling technique used was purposive sampling with 10 Islamic commercial banks in Indonesia over 4 years. This study used a quantitative approach using logistic regression. The model testing uses the Hosmer and Lemeshow model goodness-of-fit test, the coefficient of determination test, and the partial and simultaneous significance tests. The study's results indicate that, partially, profitability and cash holdings do not influence income smoothing, as evidenced by the significance values of each variable being greater than 0.05. However, simultaneously, both variables influence income smoothing. From an Islamic perspective, the results of this study indicate that Islamic commercial banks are committed to the principles of transparency, honesty, and accountability in financial reporting. This study found no indication that Islamic bank management smokes income based on profitability or cash holdings. This study expands the literature on Islamic accounting by emphasizing the importance of ethical and responsible profit management and providing an overview of how Islamic principles are applied in current financial practices.
Pengaruh Emisi Karbon, Inovasi Hijau Terhadap Nilai Perusahaan dengan Moderasi Kinerja Lingkungan Artika, Maya; Sisdianto, Ersi; Ekawati, Evi
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.5456

Abstract

Purpose: This study aims to explore the influence of carbon emissions and green innovation on firm value, considering environmental performance as a moderating factor. Methodology/approach: This research employs a quantitative methodology, drawing upon secondary sources derived from both Sustainability Reports and Annual Reports. The study focuses on manufacturing firms included in the Indonesian Sharia Stock Index (ISSI) for the years 2021–2023. Results/findings: The results demonstrate that company value is affected by the extent of disclosures concerning carbon emissions and green innovation. However, environmental performance does not function as a moderating factor in the link between carbon emission disclosure, green innovation, and firm value. Islamic law states that any company's everyday activities must include meeting its responsibilities to the community and environment. Conclusion: These findings suggest that firm value is directly influenced by green innovation and the transparency of carbon emission disclosures. However, the correlation between these factors and business value is not substantially strengthened by environmental performance. This finding implies that business initiatives to enhance environmental performance are not yet sufficient to convince investors to change their perception of the risks or benefits associated with carbon emission disclosure and green innovation. Limitations: This study has limitations because it only focuses on 20 primary consumer goods sector manufacturing companies registered with ISSI during the period 2021-2023, so the generalization of the results is limited. Contribution: This research contributes to deepening the comprehension of how carbon emission disclosure and green innovation affect Indonesian companies' worth, as well as the role that complicated environmental performance plays as a moderating factor.
The Effect of Green Accounting and Islamic Corporate Social Responsibility on Sustainability Performance in Manufacturing Companies Listed on the Jakarta Index (2020–2023) yunita, Via; Nurlaili, N.; Sisdianto, Ersi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1456

Abstract

This study aims to evaluate the extent to which green accounting and Islamic Corporate Social Responsibility (ICSR) impact the achievement of sustainable performance in manufacturing companies listed on the Jakarta Islamic Index from 2020 to 2023. Green accounting is a financial reporting approach that incorporates environmental aspects, aiming to enhance corporate transparency and accountability in environmental preservation. On the other hand, ICSR reflects corporate social responsibility based on Islamic principles, which emphasizes the fulfillment of stakeholder rights and the preservation of ecosystem balance. This study employs multiple regression methods using secondary data obtained from annual reports and sustainability reports, and the results are tested using the EViews 10 tool. The results showed that Green Accounting has a negative impact on sustainability performance, while ICSR has a positive and significant effect. Simultaneously, both variables have a significant effect on the company's sustainability performance. These findings offer valuable insights into the integrative role of environmental reporting and Islamic-based social responsibility in promoting corporate sustainability. This study aims to make theoretical and practical contributions to the development of corporate sustainability strategies grounded in Islamic values in Indonesia.
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.
A ANALISIS TRANSFORMASI STRUKTUR PEREKONOMIAN DALAM SEKTOR PRIMER, SEKUNDER DAN TERSIER DENGAN METODE LQ DAN SHIFT SHARE DALAM PERSPEKTIF EKONOMI ISLAM : Transformasi Ekonomi, Location Quotient, Shift-Share Dan Sektor Unggulan kurniawan, rio; Yusuf Bahtiar, Muhammad; Sisdianto, Ersi
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 1 (2025): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i1.117

Abstract

Penelitian ini bertujuan untuk menganalisis transformasi struktur perekonomian di Kabupaten Pringsewu selama periode 2013 hingga 2022. Metode yang digunakan meliputi analisis Location Quotient (LQ) dan Shift-Share untuk mengidentifikasi sektor-sektor unggulan dan faktor-faktor yang memengaruhi pertumbuhan ekonomi. Hasil penelitian menunjukkan bahwa sektor pertanian, perdagangan, dan industri pengolahan berfungsi sebagai sektor basis dengan kontribusi signifikan terhadap Produk Domestik Regional Bruto (PDRB). Meskipun sektor-sektor ini menunjukkan pertumbuhan yang positif, tantangan dihadapi oleh sektor pertambangan dan konstruksi yang mengalami stagnasi. Oleh karena itu, diperlukan kebijakan yang terintegrasi dan berbasis data untuk mendorong revitalisasi sektor-sektor yang kurang berkembang. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan ekonomi yang lebih efektif dan berkelanjutan di Kabupaten Pringsewu.
The Effect of Sharia Funds, E-Commerce, Online Financing, and Hedonism Lifestyle on Consumptive Behavior (Survey on SRB Mitra Agro Usaha Customers) Novita, Dian; Sisdianto, Ersi; Selviana, Mia
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.510

Abstract

Consumptive behavior is an act of consumption that is carried out excessively and tends to be irrational, which can affect the financial condition of customers and the stability of bank financing. This study aims to analyze the consumptive behavior of customers at SRB Mitra Agro Usaha and the factors that influence it. The research method used is quantitative research method with structural equation model (SEM). The type of data used is the primary data in the form of questionnaires. The population in this study is the customer of SRB Mitra Agro Usaha. Sampling technique in this study using purposive sampling with the number of respondents as many as 100 respondents. The results of this study showed that Islamic funds have a negative and significant effect on customer consumptive behavior seen from the path coefficient value -0.187, t-statistic value 2.757 > t table 1.98 and p-value 0.006 < 0.05. E-commerce has a positive and significant effect on customer consumptive behavior seen from the path coefficient value of 0.483 t-statistic 5.444 > t table 1.98 and p-value 0.000 < 0.05. Online financing has a positive and significant effect on the customer's consumptive behavior seen from the path coefficient value of 0.285 t-statistic 3.317 > t table 1.98 and p-value 0.001 < 0.05 Hedonism lifestyle has a significant positive effect on the customer's consumptive behavior seen from the coefficient value of 0.358 t-statistic 3.881 > t table 1.98 and p-value 0.000 < 0.05. It can be concluded that Sharia funds have a negative and significant effect on consumptive behavior, while e-commerce, online financing, hedonism lifestyle have a positive and significant effect on customer consumptive behavior.
The Effect of Sharia Funds, E-Commerce, Online Financing, and Hedonism Lifestyle on Consumptive Behavior (Survey on SRB Mitra Agro Usaha Customers) Novita, Dian; Sisdianto, Ersi; Selviana, Mia
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.510

Abstract

Consumptive behavior is an act of consumption that is carried out excessively and tends to be irrational, which can affect the financial condition of customers and the stability of bank financing. This study aims to analyze the consumptive behavior of customers at SRB Mitra Agro Usaha and the factors that influence it. The research method used is quantitative research method with structural equation model (SEM). The type of data used is the primary data in the form of questionnaires. The population in this study is the customer of SRB Mitra Agro Usaha. Sampling technique in this study using purposive sampling with the number of respondents as many as 100 respondents. The results of this study showed that Islamic funds have a negative and significant effect on customer consumptive behavior seen from the path coefficient value -0.187, t-statistic value 2.757 > t table 1.98 and p-value 0.006 < 0.05. E-commerce has a positive and significant effect on customer consumptive behavior seen from the path coefficient value of 0.483 t-statistic 5.444 > t table 1.98 and p-value 0.000 < 0.05. Online financing has a positive and significant effect on the customer's consumptive behavior seen from the path coefficient value of 0.285 t-statistic 3.317 > t table 1.98 and p-value 0.001 < 0.05 Hedonism lifestyle has a significant positive effect on the customer's consumptive behavior seen from the coefficient value of 0.358 t-statistic 3.881 > t table 1.98 and p-value 0.000 < 0.05. It can be concluded that Sharia funds have a negative and significant effect on consumptive behavior, while e-commerce, online financing, hedonism lifestyle have a positive and significant effect on customer consumptive behavior.
Modeling Sustainability Empowerment of Orphaned Preneur Businesses from A Financial Perspective Through Productive Waqf: Evidence Indonesia and Malaysia Rahmat, Muhammad; Sisdianto, Ersi
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.996

Abstract

Orphan preneurs are part of the poor who are entitled to receive assistance from waqf funds collected by philanthropic institutions and donors. The problems found when the service was carried out were the availability of capital and knowledge related to financial management and reporting which was still very weak, with the existence of the orphan preneur program and the model for sustainable management and empowerment of orphan preneur businesses through productive waqf is expected to be one of the solutions to empower the community and reduce poverty rates, and orphan preneurs can be useful for the community and its surroundings. It is very good for the orphan preneur business sustainability program to continue so that other philanthropic institutions hope to continue providing assistance on an ongoing basis.
Macroeconomic dynamics and sustainability index reporting: An Islamic economic perspective on ASEAN markets Bimantoro, Jonathan; Madnasir, Madnasir; Sisdianto, Ersi
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9735

Abstract

This study investigates the relationship between macroeconomic variables and stock indices within the framework of Sustainability Index Reporting in selected ASEAN countries, incorporating an Islamic Economic perspective. Utilizing quantitative data from 2018 to 2022, the research employs panel data regression analysis, specifically a fixed effect model approach, to explore the impact of key economic indicators. The results indicate that GDP growth rate, population, interest rates, and exchange rates collectively have a significant effect on Sustainability Index Reporting, affirming the suitability of the regression model. Individually, the analysis reveals that GDP growth rate and exchange rates positively influence the Sustainability Index, while population and interest rates exert a negative impact. Moreover, GDP growth rate and interest rates are identified as significant factors, whereas population and exchange rates show an insignificant influence. These findings underscore the importance of macroeconomic stability in shaping sustainable financial practices in ASEAN markets, offering insights into the integration of Islamic economic principles in enhancing sustainable development and financial reporting.  
Co-Authors , Nurbaiti A. Zuliansyah Zuliansyah Adjila Mohamed Ahmad Razimi, Mohd Syahril 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 Bahtiar, M Yusuf Bimantoro, Jonathan Darmayanti, Elmira Febri Desi Isnaini Desti Anggraini 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 Hasibuan, Amara Berliana Hayati , Mardiyah Heni Verawati Hening, Jeni Latri Herninov Resti, Chinthia 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 Mega Fatimah Rosana Mia Selvina Mohamed, Adjila Mohd Shahril Ahmad Razimi Mohd Shahril Ahmad Razimi Muhammad Iqbal Fasa Muhammad Kurniawan Nalisa, Rika Nanda Aulia Nengsih Nengsih Ningrum, Setia Fitri Alviana Noor, Nur Fariha binti Mohd Northa Idaman Nur Wahyu Ningsih Nuraziza, Sania Nurhayati Nurhayati Nurhayati, Nurhayati Nurlaili , Nurlaili Nurlaili Nurlaili Nurlaili, N. Nurlatifah, Lilik S Nurpasya, Putri Nursaman Nursaman Nursaman, Nursaman Okta Supriyaningsih 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 Rifky Widodo Rio Kurniawan Risya Hidayani Pratiwi Rita Diana Mei Sari Rizki, Aprilia Robiansyah, Anton Rubhan Masykur Sahidal, Sahidal Sari, Berliana Revita Selviana, Mia Sholekah, Fadhila Amallya Sri Aningsih Suharto Supaijo Supaijo Suprianingsih, Okta Susanto, Is Sutjiati, Rhesmita Syamsul Hilal Sydiq, Hafidz Taufiqur Rahman, Taufiqur Teguh, Harrys Pratama Tubarad, Chara Pratami Tidespania Ulandari, Abel Uli Ulul Azmi Mustofa, Ulul Azmi Wahyuni, Dian Siti Weny Rosilawati Wibowo, Arif Dwi Wiraputra, Jhody Yeni Susanti Yuliansyah Yuliansyah yunita, Via Zakiyah, Fadila Rahma Zuliansyah, A. Zuliansyah