Article Per Year (5 Year)
p-Index From 2021 - 2026
1.739
P-Index
This Author published in this journals
All Journal al-Afkar, Journal For Islamic Studies FINANSIA : Jurnal Akuntansi dan Perbankan Syariah International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Media Akademik (JMA) PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal International Journal of Economics and Management Research
esty apridasari
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Pengaruh Teknologi Finansial (Fintech) Terhadap Partisipasi Mahasiswa UIN Jurai Siwo dalam Investasi Syariah Kharis Arwana; Arya Nanda Perdana; Lukman Hakim; Esty Apridasari
Indonesia Economic Journal Vol. 1 No. 1 (2025): JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/0engfv68

Abstract

This study aims to analyze the influence of financial technology (fintech) on the participation of IAIN Metro students in sharia investment. The rapid growth of fintech in Indonesia, especially sharia-based fintech, has not been fully in line with the increase in literacy and investment participation among the younger generation. This study uses a quantitative approach with a survey method of 30 students who have used the sharia investment fintech application. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that fintech has a significant and positive effect on student participation in sharia investment, both partially and simultaneously. The regression model built has met the classical assumptions including normality, linearity, and the absence of multicollinearity. These findings confirm that ease of access, conformity to sharia principles, and user-friendly digital features of fintech services are important factors that encourage student involvement in Islamic value-based investment. This study provides an empirical contribution to the sharia fintech literature as well as practical implications for digital platform developers and educational institutions in increasing sharia financial inclusion among the younger generation.
EARNING MANAGEMENT IN BANKING SECTOR ON INDONESIA STOCK EXCHANGE: Manajemen Laba di Sektor Perbankan di Bursa Efek Indonesia Esty Apridasari
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.18

Abstract

The practice of earnings management could not be separated from the process of preparing financial statements. It could occur in all business sectors including banking. This study aims to analyze earnings management in financial statements of banks on Indonesian Stock Exchange. This research is a descriptive study of banks listed on Indonesia Stock Exchange in 2020. Earnings management in bank financial statements is proxied by discretionary accruals. The population and sample of this research are 42 banks. The results show that 31 banks have a negative Discretionary Accruals and 11 banks have a positive Discretionary Accruals. A negative discretionary accruals indicates that the company performs earnings management by decreasing earnings while a positive discretionary accruals indicates that the company performs earnings management by increasing the earnings in the financial statements.
ANALISIS KESIAPAN MAHASISWA AKUNTANSI SYARI'AH UIN JURAI SIWO LAMPUNG DALAM MENGHADAPI DUNIA KERJA Venny Aprilia; Esty Apridasari
Jurnal Media Akademik (JMA) Vol. 3 No. 5 (2025): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i5.1977

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan mahasiswa Akuntansi Syariah IAIN Metro dalam menghadapi dunia kerja, khususnya mahasiswa semester 4 dan 6. Menggunakan pendekatan kuantitatif deskriptif, data dikumpulkan melalui skala kesiapan kerja yang mencakup aspek kurikulum, program magang, soft skill, hard skill, dan dukungan institusi. Sampel diambil sebesar 10% dari populasi, yaitu 10 responden. Analisis data dilakukan dengan metode persentase dan model Rasch. Hasil penelitian menunjukkan bahwa 76% mahasiswa tergolong siap kerja. Faktor dominan yang memengaruhi kesiapan kerja adalah soft skill (24%), kurikulum (23%), dan pengalaman magang (21%). Analisis Rasch menunjukkan bahwa item terkait magang paling disetujui, sementara item dukungan kampus paling sulit disetujui. Temuan ini mengindikasikan bahwa penguatan soft skill, penyediaan magang yang relevan, dan peningkatan dukungan institusi dapat meningkatkan kesiapan kerja mahasiswa sesuai dengan nilai-nilai syariah.
Pengaruh NPM, Market Share, TATO terhadap Nilai Perusahaan pada Industri Plastik dan Kemasan Wulandari, Wulandari; Carmidah, Carmidah; Esty Apridasari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5726

Abstract

A company's value, which reflects its condition and performance, serves as a competitive element in attracting investors. Therefore, companies are required to continuously improve their net profit margin, expand their market reach, and maximize the effectiveness of asset utilization to increase company value. This research aims to explore the influence of net profit margin, market share, and total asset turnover on company value. The approach used is a quantitative method, focusing on the plastics and packaging industry subsector listed on the Indonesia Stock Exchange. Of the 14 companies included in the population, 12 companies were selected for the 2021–2024 period using purposive sampling. Data processing was carried out using panel data through Eviews 12 software. The research findings show that net profit margin has a significant impact on company value. Meanwhile, market share and total asset turnover did not show a significant effect. Thus, it can be confirmed that net profit margin plays a more dominant role in determining company value than the other two variables. These results emphasize that companies in the plastics and packaging subsector should focus their strategies on increasing profits, as a means of strengthening investor interest while maintaining the sustainability of company value in the capital market.
Analisis Pengaruh Price to Book Value (PBV) dan Earnings Per Share (EPS) terhadap Trading Volume Activity (TVA) pada Perusahaan LQ45 di Bursa Efek Indonesia: Studi Kasus Kebijakan Tarif Trump 2025 Annisa Rahmani Rabby; Lella Anita; Esty Apridasari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1308

Abstract

Fluktuasi Trading Volume Activity (TVA) di pasar modal Indonesia mencerminkan sensitivitas investor terhadap dinamika global, terutama setelah kebijakan tarif proteksionis Donald Trump tahun 2025 yang menaikkan tarif impor untuk Indonesia dan memicu penurunan kepercayaan investor serta aktivitas perdagangan saham. Penelitian ini ditujukan untuk mengkaji bagaimana Price to Book Value (PBV) dan Earnings Per Share (EPS) memengaruhi Trading Volume Activity (TVA) pada emiten yang tergabung dalam indeks LQ45. Menggunakan metode kuantitatif dengan jenis asosiatif kausal, penelitian ini melibatkan 20 perusahaan sampel dan menggunakan data sekunder laporan keuangan, harga saham, serta volume perdagangan triwulanan selama 2 periode pengamatan Tahun 2025 (Q2-Q3). Analisis data dengan metode regresi linear berganda yang diolah menggunakan perangkat lunak SPSS 27. Hasil penelitian menunjukkan bahwa PBV dan EPS berpengaruh positif dan signifikan terhadap TVA, menegaskan bahwa meskipun pasar menghadapi tekanan akibat kebijakan tarif Trump, faktor fundamental seperti PBV dan EPS tetap menjadi indikator penting yang memengaruhi aktivitas perdagangan saham di Bursa Efek Indonesia.
Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024 Carissa Laura Eka Putri; Esty Apridasari; Thoyibatun Nisa; Northa Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6133

Abstract

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.
Co-Authors Ahmad Habib Alwi Amanda Adilia Aszari Annisa Rahmani Rabby Arya Nanda Perdana Berwin Anggara Bibit Waluyo Carissa Laura Eka Putri carmidah, carmidah Dini Wulandari era Yudistira HUSNUL KHOTIMAH Kharis Arwana Lella Anita Lella Anitsa Lukman Hakim Malva Zaskia Putri Nadia Anggraeni Northa Idaman Primadatu Deswara Putri Amelia Aristawati putri salsabila Reza Rahmawati Rheva Berliana Silvia Lovita Sintia Eka Wulandari Thoyibatun Nisa Venny Aprilia Wulandari Wulandari