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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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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.  
Islamic economic perspective on balancing growth and equity: A quantitative analysis of inflation and investment in ASEAN economies Mahmudin, Rizal; 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.v7i1.9753

Abstract

This study examines the interplay between inflation, investment, unemployment, and poverty and their collective impact on sustainable economic growth within the ASEAN region over the period from 2018 to 2022. Employing a quantitative approach with panel data analysis, the research focuses on five developing ASEAN countries. The analysis reveals that both inflation and unemployment significantly influence sustainable economic growth, while investment and poverty also play critical roles in shaping economic outcomes. From an Islamic economic perspective, the findings highlight the necessity of balancing material growth with spiritual values, environmental stewardship, justice, ethics, and community empowerment. This study underscores that economic growth should not only focus on immediate gains but must also prioritize long-term sustainability, ensuring that development benefits both current and future generations. The implications of this research offer valuable insights for policymakers in developing holistic strategies that align with Islamic economic principles, promoting equitable and sustainable growth.
Environmental, Social, and Governance (ESG) Fraud: A Systematic Literature Review Sisdianto, Ersi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p291-317

Abstract

Purpose this study systematically examines the phenomenon of Environmental, Social, and Governance (ESG) fraud, analyzing its evolving trends, sector-specific manifestations, and underlying theoretical frameworks. The research investigates how governance gaps, regulatory arbitrage, and market pressures drive fraudulent ESG practices across industries. Methodology employing a systematic literature review (SLR) following PRISMA 2020 guidelines, this study analyzes 66 peer-reviewed articles from Scopus and Web of Science (2014–2023). Bibliometric tools (VOSviewer) and content analysis are used to map research trends, fraud schemes, and theoretical perspectives. Findings three key insights emerge: (1) ESG fraud is enabled by weak internal governance (e.g., unqualified board oversight, misaligned executive incentives) and regulatory inconsistencies; (2) firms prioritize fraud over genuine sustainability due to cost-benefit calculus and institutional isomorphism; (3) fraud patterns diverge across ESG pillars environmental fraud dominates high-impact sectors (energy, mining), social fraud thrives in supply chain-dependent industries (apparel, tech), while governance fraud permeates financial services. Agency theory, institutional theory, and stakeholder theory collectively explain these dynamics. Limitations/Implications the study’s focus on 66 articles may limit generalizability, while the dominance of quantitative methods (95% of sample) could marginalize qualitative insights. Findings underscore the need for standardized ESG metrics, cross-border enforcement, and sector-specific anti-fraud frameworks. Originality this research offers a novel integration of bibliometric analysis and multi-theoretical framing to decode ESG fraud. It provides practitioners with actionable insights for fraud detection and policymakers with evidence to strengthen ESG accountability mechanisms. The study identifies underexplored research avenues, including the role of AI in fraud detection and cultural influences on ESG disclosure integrity.
Analysis of The Influence of State Income and State Expenditure on Tax Revenue in Indonesia 2001-2023 From the Perspective of Islamic Economics Wahyuni, Dian Siti; Sisdianto, Ersi; Bahtiar, Muhammad Yusuf
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.457

Abstract

Taxes are one of the sources of state revenue for financing state expenditure. When tax revenue decline, governments often face an urgent need to maintain social and economic stability. In Indonesia in 2020 the ratio of state revenue from taxes fell by 1.5% from the previous year. So if fluctuations in tax revenue and an increase in state spending lead to a high budget deficit, and the government needs to find others sources of financing, such as loans to cover the financing shortfall. The type of research used is quantitative. The method used in this study is the Error Correction Model (ECM). The data used is secondary data published by the Ministry of Finance with the type of time series data in the year of observation, namely 2001-2023 in the State of Indonesia. Testing was carried out with the help of the Eviews 10 software application. The results of this study shows that only the state revenue variable has a significant effect on tax revenue in the long term and short term, while the state expenditure variable does not have a significant effect on tax revenue in the long term and in the short term.
Analysis Effectiveness Of The Accounting Information System For Cash Receipts And Disbursements In Supporting Internal Nurpasya, Putri; Eliza, Any; Sisdianto, Ersi; Zuliansyah, A. Zuliansyah; Mohamed, Adjila
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 LAPORAN KEUANGAN PERUSAHAAN RASIO KEUANGAN DAN DAMPAKNYA TERHADAP PERTUMBUHAN PERUSAHAAN Rendi Feprian Saputra; Sisdianto, Ersi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara kinerja keuangan dan pertumbuhan perusahaan dengan menggunakan rasio keuangan sebagai indikator utama. Kinerja keuangan yang baik, tercermin dari rasio-rasio yang positif, dapat mempengaruhi berbagai aspek pertumbuhan perusahaan, seperti ekspansi pasar, pengembangan produk, dan peningkatan laba. Sebaliknya, kinerja keuangan yang buruk dapat menghambat upaya perusahaan untuk berkembang, dengan membatasi kemampuan mereka untuk berinvestasi dalam pengembangan dan perluasan operasional. Melalui analisis rasio keuangan yang mendalam, artikel ini memberikan pemahaman mengenai pentingnya pengelolaan keuangan yang baik bagi keberlanjutan dan pertumbuhan perusahaan. Faktor eksternal, seperti kondisi ekonomi makro dan regulasi pemerintah, juga berperan dalam menentukan keberhasilan kinerja keuangan perusahaan. Inflasi, suku bunga, dan fluktuasi nilai tukar dapat mempengaruhi biaya operasional dan keuntungan perusahaan, yang pada gilirannya berdampak pada strategi pertumbuhan yang diambil. Kebijakan pemerintah yang mendukung atau menghambat industri juga mempengaruhi kemampuan perusahaan untuk beradaptasi dan bertumbuh di pasar. Oleh karena itu, perusahaan perlu memperhatikan faktor eksternal ini dalam merencanakan strategi jangka panjang mereka. Kesimpulannya, hubungan antara kinerja keuangan yang sehat dan pertumbuhan perusahaan sangatlah erat. Kinerja keuangan yang baik memungkinkan perusahaan untuk berinvestasi dalam ekspansi dan inovasi produk, yang mendukung pertumbuhan yang berkelanjutan. Sebaliknya, kinerja keuangan yang buruk dapat membatasi kapasitas perusahaan untuk mencapai tujuan pertumbuhannya. Oleh karena itu, perusahaan harus menjaga keseimbangan antara pengelolaan keuangan yang efisien dan strategi pertumbuhan yang inovatif, serta mempertimbangkan faktor eksternal dalam pengambilan keputusan strategis.  
IMPLEMENTATION OF CAPITAL OWNERSHIP, DIGITAL PAYMENT AND DIGITAL SALES TOWARDS MSME BUSINESS SUSTANABILITY IN BANGKA BELITUNG Reza, Fahry; Sisdianto, Ersi
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
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.
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.
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