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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
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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)
KUALITAS STANDAR PELAPORAN KEUANGAN, AUDITING DI DALAM HUBUNGAN KEMAJUAN PASAR MODAL DAN PEREKONOMIAN NEGARA Ramdani, Rahmat Fajar; Sisdianto, Ersi; Darmayanti, Elmira Febri
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

The purpose of this research is to test moderate effect financial reporting and auditing standard quality between corelation of capital market development and economic development. This research used 57 countries as sampel with three years observation started from 2015 to 2017. This research use index score quality from world economic forum as measurement of financial reporting dan auditing standard quality, to measure capital market and economic development this research used acumulation market capitalization stock in year and product domestic bruto as measurement. To analysis hyphotesis of this research used Moderated Regression Analysis (MRA) approach. The result from this research showed the quality of financial reporting and auditing in country did not have moderated effect between corelation of capital market development and economic development this happened because audited financial report is only tool for decision making used by investor and not have direct effect in economic sector rill. Keyword :financial reporting and auditing standard quality, capital market development, economic
FAKTOR-FAKTOR YANG MEMPENGARUHI KETIMPANGAN EKONOMI DI INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM Arbiansa, Ifan; Bahtiar, M. Yusuf; Sisdianto, Ersi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6469

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerimaan pajak, tingkat investasi dan pengeluaran pemerintah terhadap ketimpangan ekonomi di Indonesia dalam perspektif ekonomi Islam selama periode 2015-2024. Menggunakan data panel dari 34 provinsi, analisis dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa penerimaan pajak memiliki pengaruh negatif yang tidak signifikan terhadap ketimpangan ekonomi, disebabkan oleh celah dalam sistem perpajakan dan alokasi dana yang tidak merata. Sebaliknya, tingkat investasi menunjukkan pengaruh negatif signifikan, di mana investasi yang merata dapat menciptakan lapangan kerja dan meningkatkan produktivitas. Pengeluaran pemerintah juga berpengaruh negatif tidak signifikan, sering kali tidak diarahkan secara optimal untuk redistribusi. Penelitian ini merekomendasikan reformasi kebijakan perpajakan dan pengeluaran pemerintah untuk meningkatkan efektivitas dalam mengurangi ketimpangan ekonomi. Temuan ini memberikan kontribusi penting dalam memahami dinamika ketimpangan ekonomi di Indonesia dan menawarkan rekomendasi kebijakan yang berbasis pada analisis yang mendalam dan juga di iringi dengan nilai-nilai ekonomi Islam.
Drivers of Sustainability Disclosure Quality in Islamic Banking: Insights from Across GCC and Southeast Asia Sisdianto, Ersi; Yuliansyah, Yuliansyah; Razimi, Mohd Syahril Ahmad; Tubarad, Chara Pratami Tidespania
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.36415

Abstract

This study aims to identify the factors influencing the quality of sustainability reporting in Islamic banks, with a specific focus on dimensions of Islamic corporate governance and sustainability finance. Utilizing panel data from 15 Islamic banks across six countries Bahrain, Qatar, Indonesia, Malaysia, Saudi Arabia, and Oman over a seven-year period (2017–2023), the research employs the Generalized Method of Moments (GMM) estimation to account for dynamic panel bias and potential endogeneity. The findings demonstrate that Islamic Corporate Sustainability Reporting exerts a significant positive influence on the quality of sustainability disclosures. In contrast, the size of the Board of Commissioners, the Sharia Supervisor Board, the Audit Committee, and the volume of Sustainability Finance did not exhibit statistically significant effects. The model's validity and consistency were confirmed through robust diagnostic tests. The primary limitation lies in the geographical concentration of the sample, which may affect the generalizability of the results. This study contributes to the emerging literature on sustainable finance in Islamic banking by providing empirical evidence on the critical role of structured sustainability reporting, offering practical implications for bank regulators and practitioners to enhance transparency and governance mechanisms for improved stakeholder accountability
Determinan Purchase Intention Throught Brand Trust A Moderate Variabel Islamic Bussiness Ethic Ariyanti, Eliya; Sisdianto, Ersi; Susanto, Is
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5085

Abstract

Purpose: This study aims to examine the influence of customer satisfaction, attitude toward the product, and customer experience on purchase intention, with brand trust as a moderating variable, particularly within the context of Islamic business practices. The research highlights how consumer psychology and brand relationships interact in shaping purchasing behavior in halal markets. Methodology: A quantitative approach with a descriptive design was adopted. Primary data were collected through structured questionnaires and analyzed using the SmartPLS software, employing Partial Least Squares for structural equation modeling (SEM). This method was chosen for its ability to test complex relationships among multiple constructs simultaneously and to assess moderating effects. Results: The findings reveal that customer satisfaction and customer experience significantly influence purchase intention, whereas attitude toward the product does not exert a meaningful effect. Furthermore, brand trust moderates the relationship between customer satisfaction and purchase intention as well as between customer experience and purchase intention, but it does not moderate the link between product attitude and purchase intention. Conclusion: Customer satisfaction and experience emerge as strong predictors of purchase intention in Islamic business settings. Brand trust enhances these effects, reinforcing its role as a critical driver in halal marketing strategies. Limitations: The study is constrained by its limited sample and reliance on self-reported responses, which may reduce generalizability. Contribution: The research provides theoretical and practical insights by emphasizing the moderating role of brand trust, offering guidance for managers and policymakers to strengthen halal brand strategies.
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