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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): Edisi September - Desember 2025
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.
DETERMINANTS SUSTAINABILITY REPORTING QUALITY ISLAMIC BANKING IN 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 seven years (2017–2023), the research employs the Generalized Method of Moments (GMM) estimation to account for dynamic panel bias and potential endogeneity. The findings indicate that Islamic Corporate Sustainability Reports have a significant positive influence on the quality of sustainability disclosure. 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.
ANALYSIS OF FACTORS AFFECTING THE TRANSACTION COSTS OF RICE FARMERS IN THE PERSPECTIVE OF ISLAMIC ECONOMICS Arif Dwi Wibowo; M Yusuf Bahtiar; Ersi Sisdianto
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.13355

Abstract

This study aims to analyze the factors that influence the transaction costs of rice farmers in the perspective of Islamic economics in Gadingrejo, namely uncertainty, social networks, and frequency. The methodology used in this study is quantitative associative. The data collection technique uses a questionnaire with a SEM PLS approach using SmartPLS software. The results of this study indicate that uncertainty, social networks, and frequency among farmers in Gadingrejo have a positive and significant effect on transaction costs. This result can be concluded because the calculated F (54.5) > table F (2.77). The contribution of this study is the understanding that transaction costs in Islamic economics do not only cover financial aspects but also social aspects such as justice, trade balance, and business ethics in accordance with Islamic principles.
Pengaruh Islamic Corporate Governance dan Risk Management Terhadap Sustainability Financial Perbankan Syariah di Indonesia Anggraini, Desti; Sisdianto, Ersi; Selvina, Mia
Journal of Education Religion Humanities and Multidiciplinary Vol 3, No 2 (2025): Desember 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v3i2.7487

Abstract

Perbankan syariah di Indonesia menghadapi tantangan besar dalam menjaga keberlanjutan finansialnya di tengah persaingan industri, fluktuasi ekonomi, dan risiko pembiayaan yang relatif tinggi. Perbankan syariah harus mengukur ICG sesuai dengan prinsip-prinsip Islam untuk bertahan dan tumbuh secara berkelanjutan. Kedua aspek ini sangat penting karena dapat meningkatkan kepercayaan publik, menjaga stabilitas perbankan, dan mendukung pertumbuhan berkelanjutan jangka panjang. Oleh karena itu, penelitian tentang Islamic Coporate Governance (ICG), Risk Management, dan hubungannya dengan Sustainability Financial sangat relevan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan bank komersial syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020–2024. Teknik sampling dilakukan dengan purposive sampling berdasarkan kriteria tertentu, menghasilkan 6 bank komersial Islam yang memenuhi persyaratan penelitian. Variabel Tata Kelola Korporasi Islam (ICG) diukur menggunakan metode self-assessment sesuai dengan pedoman yang ditetapkan oleh Otoritas Jasa Keuangan, variabel Manajemen Risiko diukur menggunakan rasio Non Performing Financing (NPF), sementara Keberlanjutan Keuangan diukur menggunakan rasio Financial Sustainability Ratio (FSR). Hasil penelitian menunjukkan bahwa secara parsial ICG berpengaruh negatif signifikan terhadap sustainability financial. Sementara itu, NPF berpengaruh positif tetapi tidak signifikan terhadap sustainability financial. Secara simultan, ICG dan NPF terbukti berpengaruh signifikan terhadap sustainability financial, ditunjukkan dengan nilai F-statistic sebesar 8,798326 dan probabilitas 0,001142 ( 0,05). Nilai koefisien determinasi (R²) sebesar 0,3499727 mengindikasikan bahwa ICG dan NPF mampu menjelaskan variasi sustainability financial sebesar 34,97%, sedangkan sisanya 65,03% dipengaruhi oleh faktor lain di luar model penelitian.
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.
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 Arif Dwi Wibowo Arifa Kurniawan Ariyanti, Eliya Artika, Maya Asiati, Diah Isnaini Asmara, Mahesa Dwi Astuti, Wiji Rahayu 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 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 Bahtiar, M. Yusuf Madnasir Madnasir Madnasir Maghfi, Muhammad Mahmudin, Rizal Mardhiyah Hayati Marsilawati, Devi Maulana, Rivan Ma’arif, M. Samsul Mia Selvina 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 Nuraziza, Sania 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 Sari, Berliana Revita 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