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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Bisnis (Performa) Jurnal Manajemen Bisnis Dinamika Pendidikan International Journal of Nusantara Islam Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan JURNAL IQRA´ Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Tadbir : Jurnal Studi Manajemen Pendidikan Journal of Islamic Economic Laws Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Kesehatan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Layanan Masyarakat (Journal of Public Service) Airlangga Development Journal Prosiding Conference on Research and Community Services Jurnal Pengabdian Masyarakat Asia REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Indian Journal of Forensic Medicine & Toxicology Jurnal Ekonomi dan Perbankan Syariah Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis International Journal of Humanities Education and Social Sciences Jurnal Defendonesia (DEFENDONESIA) Jurnal Akuntansi dan Keuangan Indonesia Acitya Wisesa: Journal of Multidisciplinary Research Jurnal Manajemen Informatika dan Bisnis Digital Applied Quantitative Analysis (AQA) Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Manajemen Surya Pasca Scientia Riset Akuntansi dan Keuangan Indonesia International Journal of Nusantara Islam Journal of Islamic Economic Laws Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan
Sri Iswati
Faculty Of Economic And Business, Accounting, Airlangga University, Surabaya, East Java
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Sukuk Trend Analysis: Bibliometric and Systematic Literature Review from 2011 - 2021 Ryan Rahmah Maulayati; Sri Iswati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 4 (2023): Juli-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20234pp377-390

Abstract

ABSTRACT The stability of Islamic finance has made many researchers interested in discussing Islamic finance. Sukuk is included in one of the widely published areas of Islamic finance, making it a topic of discussion in several scholarly forums. This study used the Scopus database, where there were 2,128 articles related to sukuk in the Scopus web in 2011-2021, but only 108 articles were included in the criteria and used as a research sample using bibliometric methods and SLR to obtain results related to publication activities, popular topics, research trends, and recommendations for research directions related to sukuk. In the bibliometric analysis method with the help of biblioshiny applications and SLR analysis by reviewing each article and grouping research topics. The results showed that sukuk related publication articles were spread in several countries that were not restricted. Malaysia is the country with the most publications related to sukuk, and most often conducts research collaborations in both Multiple Country Collaboration (MPC) and Single Country Collaboration (SCP). The results of SLR analysis have four themes that are most discussed in research related to sukuk, so researchers provide recommendations for further research directions that can be used by researchers in the future, such as adding research using qualitative methods or discussing the impact of sukuk performance in real terms not only from secondary data. Keywords: Bibliometric, Islamic Bond, Sukuk, Systematic Literature Review (SLR). ABSTRAK Stabilnya Keuangan Islami menjadikan banyak peneliti yang tertarik membahas Keuangan Islami. Sukuk termasuk dalam salah satu sektor Keuangan Islami yang banyak diterbitkan sehingga menjadikan sukuk sebagai topik bahasan diskusi dalam beberapa forum ilmiah. Penelitian ini menggunakan database scopus dimana terdapat 2.128 artikel terkait sukuk pada tahun 2011-2021 dalam web scopus, akan tetapi hanya 108 artikel yang masuk dalam kriteria dan dijadikan sampel penelitian dengan menggunakan metode bibliometrik dan SLR untuk mendapatkan hasil terkait aktivitas publikasi, tema popular, tren penelitian dan rekomendasi arah penelitian terkait sukuk. Pada metode bibliometrik analisis menggunakan bantuan aplikasi biblioshiny dan analisis SLR dengan melakukan review setiap artikel dan mengelompokkan tema penelitian. Hasil penelitian menunjukkan artikel publikasi terkait sukuk tersebar di beberapa negara yang tidak dibatasi. Malaysia merupakan negara dengan publikasi terbanyak terkait sukuk dan paling sering melakukan kolaborasi penelitian baik secara Multiple Country Collaboration (MPC) dan Single Country Collaboration (SCP). Hasil analisis SLR terdapat empat tema yang paling banyak dibahas dalam penelitian terkait sukuk, sehingga peneliti memberikan rekomendasi arah penelitian selanjutnya yang dapat digunakan oleh peneliti selanjutnya dengan menambah penelitian menggunakan metode kualitatif atau membahas dampak kinerja sukuk secara real bukan hanya dari data sekunder. Kata Kunci: Bibliometric, Islamic Bond, Sukuk, Systematic Literature Review (SLR).
The Monetary Policy in Indonesia: in the Perspective of Islamic Economics Iwan Wisandani; Sri Iswati; Rifki Ismal
International Journal of Nusantara Islam Vol 5, No 1 (2017): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v5i1.1443

Abstract

The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively.
Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3491

Abstract

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.
THE RISK OF TRANSMISSION OF COVID-19, COMMUNITY STIGMA, THE AVAILABILITY OF PPE AS A STRESS TRIGGER FOR HEALTH WORKERS Arif Fatah Hidayat; Sri Iswati
Airlangga Development Journal Vol. 7 No. 2 (2023): AIRLANGGA DEVELOPMENT JOURNAL
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/adj.v7i2.52795

Abstract

In the midst of the Covid-19 pandemic, the role of health workers is very important. The high risk of transmission causes stress for them. The aim of the research is to empirically determine the influence of the risk of Covid-19 transmission, public stigma, and the availability of PPE on the stress of health workers in hospitals. Using a quantitative approach, the cross section with a sample of 122 was tested with multinomial logistic regressions. Univariate results show that the risk of transmission is low, public stigma is moderate, PPE availability is high and stress is moderate. The results of the bivariate analysis show that the risk of Covid-19 transmission has a positive effect, community stigma has a positive effect, and the availability of PPE has a positive effect on health worker stress, all of which are significant. Multivariate analysis results indicate that all independent variables have a significant effect on health worker stress. The risk variable for transmitting Covid-19 is the most dominant. Screening for the risk of Covid-19 transmission, complete personal protective equipment, and positive stigma can provide health workers with a sense of security so that the risk of stress can be minimized.
THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA Limantoro, Amedea Cristabel; Iswati, Sri; Rahmiati, Alfa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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

Abstract

During the Covid-19 pandemic, the Indonesian government issued tax incentive policies to ease the burden on the community while increasing revenue at the central and local tax levels. Due to the policy regarding the PKB (Pajak Kendaraan Bermotor or Motorized Vehicle Tax) tax incentive that was applied during the Covid-19 pandemic, the researchers aimed to examine the relationship of the PKB tax incentive on tax compliance of motorized vehicle users in East Java during the pandemic period from 2020 to 2021 moderated by tax socialization. This study used samples of taxpayers who own motorized vehicles, both two-wheeled or four-wheeled, whose domiciled in East Java. The samples were taken by using the purposive sampling technique. The data source was taken from primary data obtained from the questionnaires and was analyzed using simple linear regression and moderated regression analysis. The result of this study showed that the PKB tax incentive has relationship on motorized vehicle users’ tax compliance; meanwhile tax incentive which moderated by tax socialization weakening the relationship of the PKB tax incentive on motorized vehicle users’ tax compliance during the Covid-19 pandemic in East Java.
ANALISA PENGARUH RETURN ON INVESTMENT DAN EARNING PER SHARE TERHADAP HARGA SAHAM DI PT BURSA EFEK INDONESIA Iswati, Sri; Anggraeni, Noerlina; Yosepha, Sri Yanthy
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 2 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i2.1279

Abstract

This study aims to examine the effect of return on investmen and earnings per share on stock prices. The sample of this study is the manufacturing company of the consumer goods industry sub-sector contained in the Indonesia stock exchange in the period 2013-2017 with a total of 7companiesusing the purposive sampling method. The analysis method used is multiple regression and hypothesis testing using t-statistics to test partial regression coefficients and f-statistics to test the significance of the effect together with the level of significance of 5% or 0.05. The sample of this study is the manufacturing company of the consumer goods industry sub-sector contained in the Indonesia stock exchange in the period 2013-2017 with a total of 7 companies using the purposive sampling method. In addition, this is also the classic assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. This shows that the available data meets the requirements for using multiple linear regression models.The results of test F show that simultaneously ROI and EPS have a significant effect on stock prices, while partially with the t test it is concluded that the ROI and EPS variables do not significantly influence stock prices. The results of the coefficient of determination shown from the adjusted R-Square value of 0.067.Keywords: Return on investment, Earning per share and stock price.
STRATEGI PEMBERDAYAAN UMKM UNTUK MENINGKATKAN PERTUMBUHAN EKONOMI GUNA KEMANDIRIAN EKONOMI BANGSA INDONESIA Julianus Pardede, Simon; Eko Saputro, Guntur; Iswati, Sri; Suwito, Suwito
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 4 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i4.2024.1526-1538

Abstract

Perekonomian Indonesia bergantung pada usaha mikro, kecil, dan menengah (UMKM), yang menyumbangkan lebih dari 97% tenaga kerja nasional dan sekitar 60% PDB. Namun sektor ini masih menghadapi banyak masalah yang menghambat pertumbuhannya, seperti keterbatasan akses ke sumber daya finansial, teknologi, pasar, dan sumber daya manusia yang terampil. Teori pemberdayaan dan teori pertumbuhan neoklasik digunakan dalam penelitian ini. Penelitian ini menggunakan metode Tinjauan Literatur Sistematis (tinjauan literatur sistematis). Metode ini dipilih karena memungkinkan mengumpulkan dan mensintesis data dari berbagai sumber literatur yang relevan selama lima tahun terakhir, termasuk jurnal ilmiah nasional dan internasional yang sudah terindeks, buku, laporan pemerintah, dan sumber lainnya yang dapat dipercaya. Analisis sistematis ini dilakukan untuk mengumpulkan data. Pencarian literatur dilakukan secara menyeluruh pada berbagai basis data elektronik seperti Google Scholar, Semantic Scholar. Hasil penelitian yang dicapai oleh UMKM dapat membantu mengurangi kemiskinan dan kemiskinan dengan memberikan peluang kerja bagi masyarakat. UMKM juga memainkan peran penting dalam perekonomian Indonesia dan memanfaatkan potensi ekonomi dengan menerapkan strategi pemberdayaan UMKM yang komprehensif dan efektif. Strategi yang dapat diterapkan seperti peningkatan kapasitas sumber daya manusia, penyediaan akses yang lebih mudah ke permodalan, peningkatan akses pasar, penerapan digitalisasi dan teknologi, insentif pajak dan reformasi regulasi, dan kolaborasi dengan lembaga penelitian dan pengembangan.
The Efforts to Improve Student Learning Outcomes with an Online Material Solution in School Classes in Rural Indonesia Muhammad Tahajjudi Ghifary; Suryanto; Sri Iswati; Suwarni; Bambang Purwoko
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 7 No. 1 (2022): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v7i1.1710

Abstract

This article was an effort to improve student learning in schools in rural areas that can be made by various solutions, including utilizing materials available on the Internet. The authors believe that schools in remote areas did not necessarily have to surrender to their conditions, but they must make various efforts to improve the quality of learning. Therefore, we have carried out this study by utilizing many existing data and literature sources, found by searching the Internet. Next, we examined the phenomenological approach to find an answer from a large number of data at the highest level. The analysis involved coding the data, evaluating, and drawing conclusions that we believe can answer the main problem. Based on the analysis and discussion of the results, we can conclude that the learning problems in remote areas can be solved using the internet network, which has slowly penetrated remote areas. The result was also said that online materials were solution when teachers and resources were limited access, and these online materials barely distinguish between schools in cities and villages. Thus, the results of this study can add insights that were useful at the academic level of high schools and their benefits for policy courts in government and education practitioners in the field. Keywords: Students Learning Outcomes, Online Materials, Rural School
EVALUASI KINERJA KEUANGAN PERUSAHAAN INDUSTRI PERTAHANAN UNTUK MENDORONG KEMANDIRIAN EKONOMI PERTAHANAN NASIONAL Diva Theressa, Thea; Abidin, Zainal; Iswati, Sri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 3 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i3.2025.1156-1166

Abstract

Industri pertahanan memiliki peran strategis dalam mendukung kemandirian ekonomi dan keamanan nasional Indonesia. Perusahaan seperti PT Pindad, PT Dahana, dan PT INTI menjadi aktor utama dalam penyediaan alutsista, bahan peledak, dan teknologi komunikasi strategis. Namun, tantangan finansial dan operasional masih menghambat kontribusi mereka terhadap kemandirian ekonomi pertahanan. Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan ketiga perusahaan tersebut pada periode 2019–2023 dengan fokus pada analisis evaluasi kinerja keuangan. Metode penelitian menggunakan pendekatan deskriptif kuantitatif berdasarkan data keuangan sekunder. Hasil penelitian menunjukkan bahwa PT Pindad dan PT Dahana mengalami peningkatan signifikan dalam laba bersih pada 2023, masing-masing sebesar Rp 120,77 miliar dan Rp 458,46 miliar, setelah menghadapi fluktuasi selama periode penelitian. Sebaliknya, PT INTI terus mencatat kerugian dari 2019 hingga 2023, dengan kerugian terbesar mencapai Rp 434,77 miliar pada 2019. Temuan ini mengindikasikan adanya perbedaan signifikan dalam kemampuan perusahaan untuk mengatasi tantangan keuangan. Implikasi penelitian ini menyoroti pentingnya penguatan strategi manajerial, efisiensi operasional, dan dukungan kebijakan pemerintah untuk meningkatkan kontribusi sektor industri pertahanan terhadap kemandirian ekonomi nasional secara berkelanjutan.
The Effect of Gross Domestic Product, Government Military Expenditure on Foreign Investment in ASEAN Countries Rizqiah, Khairul; Julianus Pardede, Simon; Eko Saputro, Guntur; Iswati, Sri; Suwito Suwito
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 5 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i5.1486

Abstract

The purpose of this study is to see the impact of Gross Domestic Product, Military Expenditure on Foreign Direct Investment in ASEAN countries. The results of this study show that GDP has a negative influence on foreign investment and the increase or decrease of Milex significantly affects foreign direct investment according to the political stability in each country. In some countries, it is said that increasing Milex does not necessarily make a country safer. An increase in Milex can occur when conflicts in a country or region increase and as a result investor confidence decreases. Whereas in other countries with higher political stability, descriptive statistics of military spending are used in this study and the data used in this study are from SIPRI, Word Bank, and data from the financial statements of ASEAN countries. Before the analysis, the constant value is, meaning that if the independent variable Milex is equal to zero, then the dependent variable (Foreign Investment) will have a value of 10.58533. The regression coefficient value of GDP (X1) is -0.180875 and Milex (X2) is 0.541519 and has a positive sign which means that if Milex increases by 1 unit, the dependent variable, namely Foreign Direct Investment, will also increase by 0.180875 and vice versa. it shows that the Jarque-Bera value is 67.16348 with a probability of 0.00000. The output result of the Adjusted R-Square value is 0.872961, or 87.29%.
Co-Authors Ade Ayu Mitra Ramadita Daluas Adi Priono Afiqoh Cahyana Alfa Rahmiati, Alfa Allya Roosallyn Assyofa Angela Isabel Elinda Anis Byarwati Anwar Ma’ruf Arbiansyah, Tri Panca Arif Fatah Hidayat Armadiyanti, Putri Armadiyanti,, Putri Aviani Widyastuti Bambang Purwoko Bella, Firsty Izzata Cholichul Hadi Devi Sulistyo Kalanjati Dian Agustia Diky Budiman Dimas Agung Trisliatanto Dina Sunyowati Dio Prasetyo Budi Diva Theressa, Thea Diwanti, Dyah Pikanthi Djoko Agus Purwanto Dyah Pikanthi Diwanti Epy M. Luqman Falih Suaedi Falikhatun - Falikhatun Falikhatun Fery Setiawan Firsty Izzata Bella Gaung Perwira Yustika Guntur Eko Saputro Hari Basuki Notobroto Harlina Meidiaswati Hendro Puspito Heribertus Agustinus Bilo Tena Heru Tjaraka Hutagalung, Remond Tumpak Sumurung Ilma Ghozali Isnalita Iswahjuni Iswahjuni Iswajuni, Iswajuni Izzato Millati Julianus Pardede, Simon Kurniawati, Ika Atma Limantoro, Amedea Cristabel Made Dudy Satyawan Masyfufah, Lilis Moh. Nasih Mohammad Saleh MUHAMMAD TAHAJJUDI GHIFARY Muslim Muslim Niken Saraswati Noerlina Anggraeni Noorlailie Soewarno Novrys Suhardianto Nurdianto, Arif Rahman Nurfahmiyati Nurfahmiyati Perwitasari, Dian Pikar Setiawan Pikar Setiawan Pikar Setiawan Pikar Setiawan Prihatini, Tatik Pujiati, Herni Putra, Komang Mario Sena Raden Roro widya Ningtyas Soeprajitno Ramadhan, Muh Syahru Rifki Ismal Risky Budianto Rizqiah, Khairul Rofi Rofaida Rr. Herini Siti Aisyah Ryan Rahmah Maulayati salamah salamah Sari Mulyana Satia Utama, Anak Agung Gde Sitompul, Mey Krisselni Sri Wahjuni Latifah Subagio, Mochammad Subagyo Adam Subagyo, Adam Suheryadi, Bambang Supratiwi, Wiwik Supriani, Indri Suryanto Suryanto Suryanto Suryanto, Suryanto Suwarni SUWITO SUWITO Suwito Suwito T, Yunice Karina Tatik Prihatini Thea Diva Tri Siwi Agustina Uktutias, Sendy Ayu Mitra Victor Pattiasina Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Wisandani, Iwan Yaya Sonjaya Yosepha, Sri Yanthy Yunice Karina Tumewang Yustika, Gaung Perwira Zainal Abidin Zainal Abidin Zainuddin Maliki