p-Index From 2021 - 2026
6.434
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis Jurnal Harkat : Media Komunikasi Gender Hunafa: Jurnal Studia Islamika Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Dayasaing Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Al Tijarah Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ekonomi & Keuangan Islam JEM17: Jurnal Ekonomi Manajemen TSAQAFAH Nizham Journal of Islamic Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Edunomika (JIE) Proceedings of Annual Conference for Muslim Scholars Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Manajemen Jurnal Pengabdian UNDIKMA Abdi Psikonomi Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Bisnis Islam (JEBI) Journal of Financial and Behavioural Accounting Hunafa: Jurnal Studia Islamika Talaa : Journal of Islamic Finance IBDA': Jurnal Kajian Islam dan Budaya SETARA: Jurnal Studi Gender dan Anak Proceeding of International Conference Health, Science And Technology (ICOHETECH) Klabat Journal of Management Journal of Accounting Inquiry Economics, Business, Management, & Accounting Journal Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Benefit: Jurnal Manajemen dan Bisnis
Claim Missing Document
Check
Articles

Islamic Corporate Governance, Maqashid Syariah Index, Capital Structure, Firm Size, and Firm Value: An Empirical Analysis Cahya, Bayu Tri; Ulya, Vina Himatul; Ali, Nor Aishah Mohd; Lubis, Irma Suryani; Restuti, Dwi Putri
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v4i1.755

Abstract

This research investigates the relationship between Islamic corporate governance, the Maghasid Syariah Index, and capital structure on firm value with firm size as a moderating variable. This research uses a quantitative approach, namely secondary data from the company's annual report. The sample used in this research was 41 Sharia Commercial Bank companies registered with the OJK during 2019-2022, according to the sample selection criteria using purposive sampling. The analytical methods used are multiple linear regression analysis and moderated regression analysis. The study results show that Islamic corporate governance and capital structure have a positive and significant effect on firm value, while the Maghasıd Syariah Index does not affect firm value. The study results after the moderating variable show that firm size cannot moderate the Islamic Corporate Governance and Maghasıd Syariah Index on Firm value. Meanwhile, firm size can strengthen the relationship between capital structure and firm value.
Do Woman On Boards, Size Of Boards, And CEO Characteristics Affect Sustainability Performance? Amaliani, Shofi Nur; Cahya, Bayu Tri; Ilyas, Rahmat; Salsabila, Sekar Rani; Nurjati, Fawzia Zakisa
JEM17: Jurnal Ekonomi Manajemen Vol 9 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v9i2.12203

Abstract

Sustainability performance is critical for companies to balance the interests of all stakeholders that contribute to the company's current and future success through sustainable value creation that satisfies shareholders and other stakeholders over the long term. Several factors can influence sustainability performance. This study aims to analyze the impact of women on boards, board size, and CEO characteristics on the sustainability performance of companies in the health sector listed on the Indonesian Sharia Stock Index for 2019-2022. This research is quantitative. The results of this study indicate that women on boards, the size of boards, and the age of the CEO affect sustainability performance. While CEO education, CEO nationality, and narcissism do not affect sustainability performance. Keywords: Sustainability performance, Women on boards, size of the board, CEO characteristics
The Struggle of Sinden: Female Artists, Family Economy, and Religious Identity in Art Bayu Tri Cahya; Waluyo; Ratih Paramitasari; Sekar Rani Salsabila
IBDA` : Jurnal Kajian Islam dan Budaya Vol. 23 No. 1 (2025): IBDA': Jurnal Kajian Islam dan Budaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ibda.v23i1.13305

Abstract

This study aims to analyze the role, contribution, and convergence of the Sinden (traditional female singer) profession in strengthening the family economy while navigating the challenges of religious identity in Solo, Central Java. This study uses a qualitative approach with an interpretive paradigm and a phenomenological approach. The data collection technique uses in-depth interviews with active Sinden informants with dual roles as housewives and artists. The results of the study indicate that the economic contribution of the head of the family includes the role of an economic safety valve, household financial manager, and teamwork builder in the family. The study also reveals a convergence between religious beliefs and their profession, as Sinden. Despite the ambiguity of this profession in religious communities, primarily due to stage performances that do not strictly adhere to Islamic guidelines, Sinden consistently upholds standards of modesty, religious principles, and their dignity as Muslim women. This study contributes to providing an overview of the dualism of women's roles in the context of Javanese-Islamic culture, which adds insight into the complex interactions between gender, economy, art, and religion in the lives of contemporary traditional societies.
THE IMPACT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, AND INCOME ON FINANCIAL PLANNING FOR CHILD’S EDUCATION FUNDS Cahya, Bayu Tri; Erlita, Ika; Muttaqin, Ibnu
Jurnal Studi Gender dan Anak Vol 5 No 01 (2023): SETARA: Jurnal Studi Gender dan Anak
Publisher : Center of Gender Studies and Child of State Islamic Institute of Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/jsga.v5i01.6764

Abstract

This study aims to determine the effect of financial literacy, financial behavior, and income on financial planning in children's education funds. This type of research is quantitative research with causal methods. The population of this study is housewives who live in Kotakan Village, Karanganyar District, Demak Regency. The sampling technique used was purposive sampling and a sample of 95 respondents was obtained. Data collection techniques using a questionnaire. The analytical method used is multiple linear regression analysis with SPSS 25 software. The results of the study state that financial literacy has a positive and significant effect on financial planning in children's education funds. Income has a positive and significant effect on financial planning in children's education funds. Financial behavior has a positive and insignificant effect on financial planning in children's education funds.
Harmoni Falsafah Adat Basandi Syarak-Syarak Basandi Kitabullah, Kearifan Lokal Tungku Tigo Sajarangan dan Keberlanjutan Ekonomi di Ranah Minangkabau Cahya, Bayu Tri; Maharany, Indah Dewi; Restuti, Dwi Putri
TSAQAFAH Vol. 21 No. 1 (2025): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v21i1.13238

Abstract

The philosophy of Adat Basandi Syara' - Syara' Basandi Kitabullah is the culmination of the interaction, integration, and affiliation of Minangkabau customs that have existed since the ancestors and Islam that emerged later. At the level of implementation, this concept can be used as a pattern to improve the welfare of the people by focusing on the local economy, which is still based on the philosophy of adat. This research aims to explore practical concepts to enhance the role of Tungku Tigo Sajarangan in the sustainability of the local economy based on customary philosophy. This research uses a qualitative and phenomenological approach. The results from this study indicate that the Convergence of Tungku Tigo Sajarangan Based on Indigenous Philosophy indicates three points: Emphasizes the common interest based on the Quran and Hadith, the synergy of the three forces of the Minangkabau leadership system, and the Democratic leadership style reflected in deliberation. Further results found that the Foundation of Local Wisdom in Economic Sustainability in West Sumatra by the local government tries to restrict big retailers' domination, Local wisdom brought by the local tribe (minang) human intelligence, and those conditions create a competitive rivalry.
Uji Komparasi Pergerakan Indeks Saham Syariah Indonesia (ISSI) Dan Jakarta Islamic Index (JII) Pada Masa Pra Vaksinasi Dan Pasca Vaksinasi Covid-19 Di Indonesia Kusuma, Aryanti Muhtar; Cahya, Bayu Tri; Agustina, Rizki Fauriza
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 2 (2022): Desember 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i2.11591

Abstract

Tujuan penelitian ini adalah untuk mengkomparasi Indeks Saham Syariah Indonesia (ISSI) dan Jakarta Islamic Index (JII) mengalami pergerakan harga saham yang cukup signifikan, dimana dapat diperbandingkan dalam dua periode yaitu pra vaksinasi dan pasca vaksinasi covid-19 di Indonesia. metode yang digunakan pada penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian ini merupakan seluruh perusahaan/emiten yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) dan Jakarta Islamic Index (JII) pada periode pra vaksinasi (Maret – Desember 2020) dan pasca vaksinasi (Januari – Oktober 2021) dengan jumlah 435 perusahaan (data emiten per 1 November 2021) untuk indeks saham ISSI, 30 perusahaan untuk indeks saham JII. Metode analisis data pada penelitian ini menggunakan aplikasi SPSS versi 23.00, dimana diawali dengan pengujian statistik deskriptif, uji normalitas data menggunakan skewness, dan uji hipotesis berupa uji paired sample t-test. Hasil penelitian menunjukkan bahwa terdapat perbedaan dari pergerakan indeks saham ISSI dan JII secara signifikan pada periode sebelum dan setelah masa vaksinasi Covid-19 di Indonesia. Hal ini dikarenakan periode sebelum diadakannya vaksinasi Covid-19 dianggap menjadi masa yang menunjukkan pergerakan indeks saham syariah paling rendah dikarenakan adanya kepanikan oleh para investor akibat adanya pandemi Covid-19. Kebanyakan investor mulai menjual banyak sahamnya di periode pra vaksinasi dan hal ini menjadikan harga saham syariah di BEI menurun. Namun pada masa pasca vaksinasi atau program vaksinasi covid-19 mulai digalakkan di Indonesia, pergerakan indeks saham syariah mulai mengalami peningkatan karena kepanikan investor akibat Covid-19 yang mulai berkurang.
Predictors of Auditor Changes: The Combined Effect of Audit Characteristics and Client Governance Cahya, Bayu Tri; Luddin, Jalal; Asyiqin, Nor'; Miranti, Liana; Hanifah, Umi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.22372

Abstract

This study aims to analyse the effect of audit characteristics and client governance, which include audit tenure, going concern audit opinion, reputation of the Public Accounting Firm, company size, and the existence of an independent audit committee on auditor switching. This research uses a quantitative approach with an associative research type, which is sourced from the annual reports of non-financial companies listed on the Indonesian Sharia Stock Index (ISSI) and publishes its financial statements on the Indonesia Stock Exchange (IDX) for the period 2021 and 2022. The sampling technique used was purposive sampling with certain criteria, so that 46 companies were obtained as samples. The results of the analysis show that the audit tenure variable, the reputation of the Public Accounting Firm, company size, and the existence of an independent audit committee have a significant influence on auditor turnover. In contrast, going concern audit opinion does not show a significant effect on auditor turnover. The limitation of this study lies in the focus on non-financial companies listed on the ISSI, so the results may not be generalisable to other sectors. In addition, this study only considers certain variables and does not include external factors that may also affect the decision to change auditors. Future research is recommended to explore other variables that may affect auditor switching and expand the scope of research to different industry sectors to gain a more comprehensive understanding of this phenomenon.
Keberagaman Gender dan Kualitas Laba Nadhifah, Nur; Bayu Tri Cahya
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.64

Abstract

This research examined and analysed the impact of gender diversity in the boards of directors, independent commissioners, and audit committees on the quality of a company’s earnings. The quality of earnings is a crucial marker in evaluating a company’s financial performance, which is reported to interested parties. Gender diversity is believed to enrich perspectives in the strategic decision-making process. Meanwhile, the supervisory function of independent commissioners and an effective audit committee can minimise the practice of manipulating financial statements. The research method used is quantitative, with data analysis techniques in the form of multiple linear regression. The sample consists of health and technology sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period, with selection criteria based on purposive sampling. The study results show that the gender diversity of the board of directors, independent commissioners, and audit committees does not affect the quality of earnings. These findings suggest that the presence of women in top management strategy positions remains limited, both in terms of numbers and their roles. The unproven influence of gender diversity in this study can be caused by the uneven proportion of genders in the top management ranks. The dominance of one gender in company leadership, both men and women, is considered not optimal in encouraging company performance, including maintaining the quality of earnings. The implications of this study emphasize the importance of strengthening the supervisory function in the corporate governance structure to improve the quality of reported financial information.
Semiotic Analysis of Profit Sharing in Islamic Finance: A Critical Study of Roland Barthes Cahya, Bayu Tri; Azliani, Firda Nur; Mohd Ali, Nor Aishah; Saputri, Dilla Ajeng Diah; Marpaung, Muslim
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/eg2nva89

Abstract

Within the context of Islamic finance, profit sharing represents more than a mere economic mechanism, yet its deeper symbolic meanings remain underexplored. This study aims to uncover the layered meanings of profit sharing through denotation, connotation, and myth using Roland Barthes's semiotic framework. Employing a qualitative approach with a postmodernist perspective, data were collected through field research involving in-depth interviews with nine informants, supplemented by secondary literature reviews. The findings reveal that profit sharing operates on three semiotic levels: denotatively as cooperation and mutual agreement; connotatively as mutual assistance, responsibility, and rejection of injustice reflecting the Prophet Muhammad SAW's example; and mythologically as connected to the traditional "paron" system and interpreted as employee financing or empowerment. These findings demonstrate that profit sharing transcends economic transactions to function as a cultural and symbolic system embodying justice, collective welfare, and moral values, often illustrated through metaphors of bees and voluntary cooperation, thereby positioning it as both a financial instrument and a vehicle for social equity within Islamic economic principles. Abstrak Analisis Semiotik Bagi Hasil dalam Keuangan Islam: Studi Kritis Roland Barthes. Dalam konteks keuangan Islam, bagi hasil tidak hanya merepresentasikan mekanisme ekonomi, namun juga makna simbolik mendalam yang belum tereksplorasi secara memadai. Penelitian ini bertujuan untuk mengungkap makna-makna tersembunyi di balik konsep dan praktik bagi hasil dalam konteks keuangan Islam, melalui pendekatan semiotika Roland Barthes. Dengan menggunakan pendekatan kualitatif berperspektif postmodernis, data dikumpulkan melalui penelitian lapangan yang melibatkan wawancara mendalam dengan sembilan informan, dilengkapi dengan tinjauan literatur sekunder. Temuan menunjukkan bahwa bagi hasil beroperasi pada tiga tingkat semiotik: secara denotatif sebagai kerja sama dan kesepakatan bersama; secara konotatif sebagai bantuan timbal balik, tanggung jawab, dan penolakan terhadap ketidakadilan yang mencerminkan teladan Nabi Muhammad SAW; dan secara mitologis sebagai yang terhubung dengan sistem tradisional "paron" dan diinterpretasikan sebagai pembiayaan atau pemberdayaan karyawan. Temuan ini menunjukkan bahwa bagi hasil melampaui transaksi ekonomi untuk berfungsi sebagai sistem budaya dan simbolik yang mewujudkan keadilan, kesejahteraan kolektif, dan nilai-nilai moral, sering digambarkan melalui metafora lebah dan kerja sama sukarela, sehingga memposisikannya baik sebagai instrumen keuangan maupun wahana untuk kesetaraan sosial dalam prinsip ekonomi Islam.
Analisis Minat Pembelian Secara Online Ditinjau dari Online Customer Review, Online Customer Rating dan Kualitas Website (Studi pada Mahasiswa Pengguna shopee.co.id) Bayu Tri Cahya; Dwi Putri Restuti; Aditya Ayu Safitri; Andri Veno
Benefit: Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2023): Benefit : Volume 8 Desember No 2 tahun 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i2.2156

Abstract

The purpose of this study is to determine the impact of online customer reviews, online customer ratings, and website quality on intent to purchase again from Shopee. This type of research is field research using questionnaires. The research group is made up of all students from the 2017-2020 class of the Faculty of Islamic Economics, IAIN Kudus. The result of the sample based on the Slovin formula was 97 pupils. IBM SPSS Statistics 25 software was used for data analysis techniques used to measure variables in this study. The results of this study show that: Online customer reviews do not significantly influence the online purchase intentions of IAIN Kudus Islamic Economics students. Online customer ratings do not significantly influence the online purchase intentions of IAIN Kudus Islamic Economics students. Website quality has a significant impact on the online purchase intentions of IAIN Kudus Islamic Economics students.. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ulasan pelanggan online, peringkat pelanggan online, dan kualitas situs web terhadap niat untuk membeli lagi dari Shopee. Jenis penelitian ini adalah penelitian lapangan dengan menggunakan kuesioner. Rombongan penelitian terdiri dari seluruh mahasiswa angkatan 2017-2020 Fakultas Ekonomi Islam IAIN Kudus. Hasil sampel berdasarkan rumus Slovin adalah 97 siswa. Software IBM SPSS Statistics 25 digunakan untuk teknik analisis data yang digunakan untuk mengukur variabel dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa: Online customer review tidak berpengaruh signifikan terhadap niat beli online mahasiswa Ekonomi Islam IAIN Kudus. Peringkat pelanggan online tidak berpengaruh signifikan terhadap niat beli online mahasiswa Ekonomi Islam IAIN Kudus. Kualitas website berpengaruh signifikan terhadap niat beli online mahasiswa IAIN Kudus Ekonomi Islam.
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Chatarina Umbul Wahyuni Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan, Danang Diah Saputri, Dilla Ajeng Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Eskasari Putri Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ika Erlita Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Kholis Nurjati, Fawzia Zakisa Puji Wahyu Hidayanti Putri Rubiana Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S, Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati, Tri Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari