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All Journal Jurnal Akuntansi Muhammadiyah ASAS : Jurnal Hukum Ekonomi Syariah Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Syntax Literate: Jurnal Ilmiah Indonesia Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam International Journal of Financial, Accounting, and Management Al-Kharaj: Journal of Islamic Economic and Business Revenue: Jurnal Manajemen Bisnis Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Prakarsa Paedagogia RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Al-Mal:Jurnal Akuntansi dan Keuangan Islam Al-Mashrof: Islamic Banking and Finance Golden Ratio of Auditing Research Robust: Research of Business and Economics Studies Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Studi Ekonomi dan Kebijakan Publik Kartika: Jurnal Studi Keislaman Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan

Evi Ekawati

Prodi Pendidikan Dokter, FKIK UIN Syarif Hidayatullah Jakarta

Author-ID : 258513

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 33 Documents Claim Missing Document

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Pengaruh Partisipasi Angkatan Kerja, Pendapatan Pajak Daerah, dan Ekspor Terhadap Pertumbuhan Ekonomi Era Pandemi Covid-19 dengan Islamic Human Development Index Sebagai Variabel Moderasi Wulandari, Anita; Bahrudin, Moh.; Ekawati, Evi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Covid-19 di Indoenesia telah memberikan dampak krisis multidimensi yang menjadikan rapuh di berbagai bidang, khususnya dalam bidang ekonomi dan sektor usaha di Indonesia. Kontraksi perekonomian di Indonesia selama masa pandemi Covid-19 telah memukul sisi permintaan dan penawaran sehingga mengganggu pertumbuhan ekonomi di Indonesia. kondisi tersebut telah menjadikan beberapa sektor usaha mengalami penurunan secara drastis selama masa pandemi Covid-19, kemudian berdampak juga tehadap patisipasi angkatan kerja, pendapatan pajak daerah, dan ekspor kemudian apakah kualitas pendidikan atau islamic human develepment memoderasi petumbuhan ekonomi. Maka dalam penelitian ini akan melihat dan menganalisis patisipasi angkatan kerja, pendapatan pajak daerah, dan ekspor tehadap petumbuhan ekonomi dengan islamic human develepment sebagai vaiabel moderasi. Metode yang di gunakan dalam penelitian ini merupakan penelitian kuantitatif asosiatif. Data yang digunakan dalam penelitian ini yaitu data sekunder yang berasal dari Badan Pusat Statistik (BPS) dengan menggunakan laporan tahun 2020 (dua ribu dua puluh) dengan total sampel 34 (tiga puluh empat) provinsi di Indonesia. Penelitian ini menemukan bahwa partisipasi angkatan kerja tidak berpengaruh terhadap pertumbuhan ekonomi era pandemi covid 19. Pendapatan pajak daerah dan ekspor berpengaruh terhadap pertumbuhan ekonomi era pandemi covid 19 dengan Islamic human development index sebagai variabel moderasi

Financial governance: Cases at Village-Owned Enterprises (BUMDEs) in Lampung Province Ekawati, Evi; Sari, Yetri Martika
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1625

Purpose: This study examines the accountability and transparency of BUMDes financial governance implementation in Lampung Province within four stages of the financial governance process, which results in BUMDes inactivity. Research methodology: This study uses a qualitative approach to analyze financial governance in BUMDes. The analysis is viewed from the four stages of village finance governance and indicators of transparency and accountability. Data collection was carried out through interviews with BUMDes administrators and distributing questionnaires. The resource persons in this study were BUMDes managers in Lampung Province. Results: This study affirms that while the financial governance process in BUMDes incorporates elements of transparency and accountability, the level of implementation is inadequate, resulting in inactive BUMDes in Lampung Province. Finance governance is carried out based on BUMDes management's needs and understanding without appropriate governing documentation. Additionally, this research highlights the necessity for community participation to be appropriately implemented. Limitations: The focus on village-owned enterprises in Lampung Province limits the generalizability of the study findings to other village-owned enterprises in other provinces. Contribution: This research provides insight into BUMDes financial governance, specifically the implementation of finance governance in Lampung Province. It also examines which parts of the four stages of the financial governance process need improvement and optimization to increase transparency and accountability of BUMDes, as well as decrease the number of inactive BUMDes. This is a previously unexplored topic of research that is relevant to all stakeholders concerned with BUMDes financial governance.

EFEKTIVITAS MODEL GUIDED INQUIRY LEARNING DAN MODEL BLENDED LEARNING TERHADAP KEMAMPUAN KOMUNIKASI MATEMATIS PADA SISWA KELAS V DI SEKOLAH DASAR ekawati, evi; Utaminingsih, Sri; Sumaji, Sumaji
Journal Prakarsa Paedagogia Vol 5, No 1 (2022): Juni 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jpp.v5i1.7555

Tujuan penelitian ini menganalisis perbedaan efektivitas model guided inquiry learning dengan model blended learning terhadap kemampuan komunikasi matematis pada siswa kelas V Kecamatan Godong Kabupaten Grobogan. Metode penelitian yang digunakan dalam penelitian ini adalah metode quasi eksperimen dengan pendekatan kuantitatif. Bentuk desain eksperimen ini yaitu posttest only control group desaign. Penelitian dilaksanakan di SDN 1 Harjowinangun, SDN 2 Harjowinangun dan SDN 2 Manggarmas di Kecamatan Godong Kabupaten Grobogan.. Analisis data yang digunakan meliputi uji prasyarat analisis yang terdiri dari uji normalitas dan uji homogenitas, dan uji hipotesis menggunakan uji-t. Data pengujian tersebut diolah dengan menggunakan SPSS versi 22. Berdasarkan hasil analisis data penelitian dapat disimpulkan bahwa tidak terdapat perbedaan efektivitas antara model guided inqury learning dengan model blended learning untuk meningkatkan kemampuan komunikasi matematis siswa kelas V di Kecamatan Godong Kabupaten Grobogan. Hal ini terbukti dengan nilai Sig. (2-tailed) sebesar 0,533.

The Influence Of Service Quality and Lifestyle On Purchase Decisions Using Shopee Paylater In Bandar Lampung Salma, Aulia Mutiara; Ekawati, Evi; Anggraeni, Erike
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6260

The development of the digital world is driving transformation in the world of retail and finance. Currently, e-commerce has presented a variety of payment methods with the aim of ensuring consumer comfort and convenience in carrying out transactions. One of the trending payment features is Shopee Paylater. The aim of this research is to analyze the influence of service quality and lifestyle on purchasing decisions using Shopee Paylater in Bandar Lampung. The method in this research uses a quantitative approach. The data source in this research is primary data obtained from 114 respondents using Shopee Paylater in Bandar Lampung using accidental sampling technique. The data analysis used is multiple linear regression analysis using SPSS version 22 software. Based on the results of this research, it shows that the regression results for the service quality variable show a positive correlation of 0.262. Apart from that, the results of the T test show that tcount 2.630 > ttable 1.65833, meaning that the service quality variable influences purchasing decisions using Shopee Paylater. And the regression results for lifestyle variables show a positive correlation of 0.370. Apart from that, the results of the T test show that tcount 3.710 > ttable 1.65833, meaning that lifestyle variables influence purchasing decisions using Shopee Paylater.

Pengaruh ISR, Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020 Ekawati, Evi; Yanti, Indri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Purpose: The purpose of this study is to find out whether Islamic Social Reporting has an effect on the Earning Response Coefficient, find out whether Leverage has an effect on the Earning Response Coefficient, and find out whether Liquidity has an effect on the Earning Response Coefficient. Method: This study uses quantitative research methods with secondary data types from 2015-2020 obtained from the IDX official website and Yahoo Finance. Data collection techniques used are documentation and library studies. The sampling technique used purposive sampling with a sample of 30 manufacturing companies. The data analysis used is panel data regression analysis with E-views software version 12. Result: The results of this study are Islamic Social Reporting, Leverage, and Liquidity have no effect on the Earnings Response Coefficient. This is because financial accounting standards do not require companies to disclose Islamic Social Reporting. Companies that have high debt may be because the company is growing and the company is able to pay off its short-term debt and run company operations to generate profits without fear of liquidation. Contribution: This research is expected to be used as input and consideration for investors and companies regarding the company's earnings response coefficient.

Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020) Taufikurohman, Rizki; Ekawati, Evi; Devi, Yulistia
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Purpose: This study aims to determine whether there is a effect of maqashid sharia performance and islamic social reporting on tax aggressiveness with company size as a moderating variabel. Research Methodology: This research is a quantitative research using secondary data in the form of annual report of islamic banking in Indonesia period 2016 to 2020 registed in OJK. The technique samples were conducted with purposive sampling to obtain 45 samples used in this study. Data analysis methods Moderated Regression Analysis (MRA) by using tools SPSS Statistics 26.0. Results: The results showed that the variable performance maqashid sharia does not effect on tax aggressiveness, while islamic social reporting has a positive effect on tax aggressiveness. The results of Moderatd Regression Analysis showed that the size of the company is able to moderate the influence of performance maqashid sharia on tax aggressiveness. But the size companies unable to moderate the influence islamic social reporting on tax aggressiveness. Limitations: The use of independent variables only uses sharia maqashid performance and Islamic social reporting, it is hoped that further research can add other variables that have not been included in this study. In addition, the measurement of tax aggressiveness in this study uses ETR (effective tax rate), it is hoped that in future studies using other measurements such as Cash Effective Tax Rate (CETR) or Book Tax Difference (BTD). Contribution: This research can be a reference for further researchers related to tax aggressiveness. In addition, for investors, it is better for investors in making decisions to first examine how the performance of a company and still comply with tax avoidance is not a natural thing but it is always done and will have a good impact on both parties concerned, both from the investor, company and government.

Pengaruh Subsektor Pertanian Terhadap Produk Domestik Regional Bruto Dalam Perspektif Ekonomi Islam Di Provinsi Lampung Atika, Ria; Habibi, Ahmad; Ekawati, Evi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5999

The area is quite large and has a large number of workers in the agricultural sector has not been able to maximize the potential of the agricultural sector in Lampung Province. This can be seen from the increase in the growth rate of the agricultural sector which is still very small compared to other sectors. This study aims to examine the influence of the subsectors of food crops, horticulture, plantations, livestock and agricultural services on the gross regional domestic product of Lampung Province in the perspective of Islamic economics. The method used in this study is quantitative. Using secondary data. The population used is the amount of data collected from the productivity data report of the subsectors of food crops, horticulture, plantations, livestock, agricultural services and the rate of GDP from economic sectors on the basis of constant prices according to business fields in Lampung province that have been published by BPS. The research sample used a saturated sample with a total of 56 samples. The results of this study show that the sub-sectors of food crops, horticulture, plantations, livestock, and agricultural services have a positive effect on the gross regional domestic product of Lampung Province. Gross regional domestic product based on the sub-sectors of food crops, horticulture, plantations, and livestock in the perspective of Islamic economics can be seen in the form of justice. Justice taught by Islam aims to prevent wealth from accumulating to certain groups in society.

Impact of Islamic CSR and Intellectual Capital on the Maqashid Syariah Index in Indonesian Sharia Banks (2018-2022) Putra, Yusuf Irvan Mahesa; Ekawati, Evi; Sisdianto, Ersi; Nurlaili, Nurlaili
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v9i1.9840

This study examines the impact of Islamic Corporate Social Responsibility (ICSR) and Islamic Intellectual Capital (IIC) on the Maqashid Syariah Index, using theories such as stakeholder theory, Sharia Enterprise Theory, and Resource-Based Theory. The ICSR dimensions include Funding and Investment, Product and Service, Employee, Community, Environmental, and Governance, while the IIC dimensions cover Human Capital, Structural Capital, and Customer Capital. The research aims to analyze how these dimensions influence the Maqashid Syariah Index, which measures the achievement of Islamic principles in financial institutions. The study uses a quantitative approach, analyzing secondary data from the annual reports of eight Sharia Commercial Banks in Indonesia from 2018 to 2022. The sampling was done through purposive sampling, and data analysis was conducted using multiple linear regression with SPSS Statistics 25. The results reveal that the ICSR dimensions of Products and Services, Governance, and the IIC dimension of Structural Capital have a positive and significant impact on the Maqashid Syariah Index. However, the ICSR dimensions of Funding and Investment, Employee, Community, and Environmental, as well as the IIC dimensions of Human Capital and Customer Capital, show no significant effect on the Maqashid Syariah Index. This result indicates that certain aspects of ICSR and IIC are more critical in advancing the objectives of Islamic finance according to the Maqashid Syariah framework.

Production and Promotion Cost Optimization for Corporate Profitability: An Islamic Economic Analysis of PT Mustika Ratu Tbk (2015-2022) Tusifakh, Nur Azizah; Ekawati, Evi; Zuliansyah, A.
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10245

This study examines the impact of production costs and promotional expenses on corporate profitability through an Islamic economic lens, using PT Mustika Ratu Tbk as a case study from 2015 to 2022. Through a quantitative approach utilizing causal associative analysis, the research analyzes quarterly financial statements (n=32) obtained through purposive sampling. The findings reveal that neither production costs nor promotional expenses significantly influence net profit, either partially or simultaneously. Production costs showed no significant effect (p=0.606 > 0.05), suggesting that standard-compliant production spending does not proportionally correlate with profitability. Similarly, promotional expenses demonstrated no significant impact (p=0.318 > 0.05), indicating that marketing expenditure may be secondary to other factors, such as product quality, in driving profitability. The coefficient of determination (R²=0.072) suggests that these variables account for only 7.2% of profit variation, with 92.8% attributed to external factors. This research contributes to understanding cost management in Islamic business contexts and provides insights for optimizing resource allocation in Indonesia's cosmetics industry. The findings offer practical implications for corporate financial strategy while maintaining alignment with Islamic economic principles.

The Impact of Islamic Work Ethics and Motivation on Employee Performance: A Case Study of BMT Ar-Rahmah Jaya Mulia, Central Lampung Peftiani, Widia; Ekawati, Evi; Ramdani, Rahmat Fajar
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v9i1.9841

This research aims to determine the influence of Islamic work ethics and work motivation on employee performance, in this study quantitative methods. The population used is all employees at BMT Ar-Rahmah Jaya Mulia Central Lampung, totalling 35 employees. The sampling technique used is a saturated sampling technique, where the entire population is sampled in the study so that a research sample of 35 employees is obtained. At the same time, the data collection technique used is the distribution of questionnaires. Data is processed using SmartPLS version 4.0. The results show that Islamic work ethics have a positive and significant effect on employee performance, and work motivation has a positive and significant effect on employee performance.

Co-Authors A. Zuliansyah ahmad habibi Ahmad Hazas Syarif Anita Wulandari, Anita Anjani, Dita Nabila Arifa Kurniawan Artika, Maya Asfiah, Farida Atika, Ria Bahrudin, Moh. Chintia, Rena Dedi Satriawan Diah Mukminatul Hasimi Eka, Citra Erike Anggraeni Ersi Sisdianto Hasan, Pramita Hasyimi, Diah Mukminatul Inayah, Siti Kurohman, A.Taufik Lathifannisa, Khusna Lis Yulitasari MALIK, ANAS Maulida, Kurnia Muhammad Kurniawan Novita Tresiana Nurhayati Nurhayati Nurlaili Nurlaili Peftiani, Widia Pratiwi, Palupi Putra, Yusuf Irvan Mahesa Rahmat Fajar Ramdani Restianita, Oza Rosydalina Putri Salma, Aulia Mutiara Saputri, Dea Wulan Sari, Yetri Martika Septia Anggraeni Silawati, Tika Sri Hanifah Sri Utaminingsih Sumaji Susanto, Is Sutjiati, Rhesmita Syarif , Ahmad Hazas Syarif, Hazas Taufikurohman, Rizki Tegar, Melda Tusifakh, Nur Azizah Umi Habibah Weny Rosilawati Yanti, Indri Yulistia Devi Zamil, Pradita Dien Ayu Putri

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