Articles
<![CDATA[Development of State Green Sukuk as A Government Effort to Realize Green Environment ]]>
<![CDATA[Yulitasari, Lis]]>;
<![CDATA[Tresiana, Novita]]>;
<![CDATA[Ekawati, Evi]]>
<![CDATA[ Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 1: Januari 2023 ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/dinar.v10i1.18017
<![CDATA[Along continued issue development of green and sustainable development, fundraised for finance project greening keep going increase. Principle invests in Islamic finance combined with a draft-friendly environment and sustainability. The instrument of innovative Islamic finance-based continuity, like Green Sukuk in Indonesia, offers potential and importance for supporting the development economy in line with the effort protection environment. This study aims to know the development of green sovereign Sukuk as part of creative and innovative financial market financing Islamic (financing development).The method used by the author is qualitative, with a review of the literature. Literature research is a way to find relevant references to problems that arise.Research results show that the issuance of green Sukuk is an effort application sustainability in Indonesia. Green Sukuk is significant in Indonesia because this country is one of the countries with a level of vulnerability and high disaster. Disaster frequently happens in Indonesia. Tragedy growing hydrometeorology increase consequence change, and increasing climate increase consequence development sustainability, which is not noticed environment. The more many developments continuously neglect the environment and influence change climate with the way it cause droughts and floods, which then influence the economy.]]>
<![CDATA[ANALYSIS OF EARNING MANAGEMENT AND CASH HOLDING TO DETECT WINDOW DRESSING BASED ON SHARIA PRINCIPLES: (Study of Companies Listed on the Jakarta Islamic Index (JII) for the 2021-2023 Period) ]]>
<![CDATA[Asfiah, Farida]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Susanto, Is]]>
<![CDATA[ Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Al Hidayah Bogor ]]>
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DOI: 10.30868/ad.v9i01.8141
<![CDATA[This study aims to prove empirically about the analysis of earning management and cash holding to detect window dressing practices in Jakarta Islamic Index companies. The measurement of the independent variables is measured from each variable indicator. Quantitative research using secondary data, namely the annual financial statements of companies listed on the Jakarta Islamic Index (JII) for the 2021-2023 period with a causal associative approach. The results showed that the earning management variable had no effect on the window dressing variable. The cash holding variable has a significant negative effect on the window dressing variable. The findings of this study have major implications for users of financial statements that there is a relationship between earning management variables and cash holding variables on window dressing practices in an entity. This study provides evidence that companies listed on the Jakarta Islamic Index have considered social, moral, and ethical values of financial management in fulfilling sharia principles, especially companies listed on the Jakarta Islamic Index for the 2021-2023 period.]]>
<![CDATA[Pengaruh Financial Performance dan Islamic Corporate Governance Terhadap Sustainability Reporting Dalam Perspektif Ekonomi Islam (Studi Kasus Pada Bank Umum Syariah Indonesia Periode 2019-2023) ]]>
<![CDATA[Nurhayati, Nurhayati]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Sisdianto, Ersi]]>
<![CDATA[ Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025) ]]>
Publisher : <![CDATA[University Muhammadiyah Aceh ]]>
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DOI: 10.37598/jam.v15i1.2348
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Financial Performance dan Islamic Corporate Governance terhadap Sustainability Reporting pada Bank Umum Syariah Indonesia periode 2019-2023. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi perusahaan. Populasi dalam penelitian ini adalah Bank Umum Syariah Indonesia periode 2019-2023. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan purposive sampling dengan total sampel sebanyak 9 Bank Umum Syariah dalam periode 2019-2023. Analisis data yang digunakan adalah analisi regresi linear berganda dengan menggunakan softwere IBM SPSS versi 27. Hasil penelitian ini menunjukkan financial performance berpengaruh signifikan terhadap sustainability report, semakin tinggi tingkat profitabilitas semakin besar perusahaan untuk mengungkapkan sustainability report. Islamic corporate governance tidak berpengaruh terhadap sustainability report, ICG masih belum bisa meningkatkan mekanisme pengawasan dengan baik dalam pengungkapan sustainability report. financial performance dan islamic corporate governance berpengaruh terhadap sustainability reporting, pengungkapan sustainability report akan terjadi apabila kinerja keuangan dan icg mengalami perubahan secara bersama-sama dan mematuhi teori ekonomi islam (prinsip tauhid, keadilan dan khalifah).Kata Kunci: Financial Performance, Islamic Corporate Governance, Sustainability Reporting]]>
<![CDATA[Analisis Pembangunan Inklusif dan Industrialisasi terhadap Kesejahteraan dalam Perspektif Ekonomi Islam ]]>
<![CDATA[Anjani, Dita Nabila]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Satriawan, Dedi]]>
<![CDATA[ Kartika: Jurnal Studi Keislaman Vol. 5 No. 1 (2025): Kartika: Jurnal Studi Keislaman (May) ]]>
Publisher : <![CDATA[Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk ]]>
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DOI: 10.59240/kjsk.v5i1.147
<![CDATA[Indonesia's economic growth has shown a positive trend in the last decade. Income inequality and unequal access to resources are still major issues for people's welfare. Inclusive development and industrialization have emerged as alternative solutions to address these challenges. This study aims to analyze the impact of inclusive development and industrialization on welfare in Indonesia. This type of research is quantitative with an explanatory design, using secondary data from the Central Statistics Agency (BPS) and other official institutions from 2012–2022. The analysis method used is panel data regression. Inclusive development indicators are measured through the inequality index (Gini Ratio), labor force participation rate, and local government social spending. Industrialization is measured by the industrial sector's contribution to GDP, the number of industrial business units, and labor absorption. People's welfare is represented by the Human Development Index (HDI), poverty rate, and open unemployment. The study results show that inclusive development contributes significantly to increasing welfare, mainly through reducing inequality and increasing HDI. Industrialization has a positive impact, but its influence is more maximal if accompanied by a fair economic distribution policy. This study emphasizes the importance of integrating industrialization strategies and inclusive approaches to achieve sustainable and equitable prosperity.]]>
<![CDATA[Persaingan Politik dan Anggaran Kesehatan: Telaah Nilai Keadilan Distribusi dalam Ekonomi Islam ]]>
<![CDATA[Inayah, Siti]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Hasimi, Diah Mukminatul]]>
<![CDATA[ Kartika: Jurnal Studi Keislaman Vol. 5 No. 1 (2025): Kartika: Jurnal Studi Keislaman (May) ]]>
Publisher : <![CDATA[Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk ]]>
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DOI: 10.59240/kjsk.v5i1.160
<![CDATA[The purpose of the study is to understand the influence of political economy competition on government health budget allocation in Indonesia and the relationship between the influence of political economy competition on the health budget with the Islamic Economic Perspective. The Indonesian Democracy Index (IDI), Population Growth (PP), and poverty rate are the variables used. Panel data regression analysis with Random Effect (REM) model is the research method. The findings show that intensified political competition negatively affects health budget allocation, with a coefficient value of -0.033 on the IDI variable and -0.014 on the PP variable. Meanwhile, poverty level has a positive influence on health budget with a coefficient of 0.195. The Chow test shows a probability value of 4.656e-127, which indicates that the model fit is Random Effect. The Hausman test results show a probability value of 0.188, which supports the selection of the Random Effect model. In addition, the Breusch-Pagan value of 805,833 is shown in the Lagrange Multiplier (LM) test, with a probability of 0.000, which also indicates that the appropriate model is Random Effect. The implications of this study show the importance of more equitable policies in health budget allocation, by giving more attention to poor regions and reducing the impact of imperfect political competition.]]>
<![CDATA[APLIKASI UNDANG-UNDANG PAJAK PENGHASILAN 2000 DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN ]]>
<![CDATA[Ekawati, Evi]]>
<![CDATA[ ASAS Vol. 2 No. 2 (2010): Jurnal Asas Juli 2010 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/asas.v2i2.1631
<![CDATA[Abstak: Perbedaan antara laba menurut akuntansi dengan laba menurut pajak, untuk mengatasi perbedaan laba tersebut, maka diadakan koreksi fisikal terhadap laporan keuangan khususnya rugi-laba yang disusun berdasarkan Standar akuntansi Keuangan Indonesia.Penyebab perbedaan dapat dikelompokkan menjadi dua bagian yaitu perbedaan waktu (timing differences) dan perbedaan tetap (permanent differences). Kata Kunci : perbedaan laba, timing difference dan permanent differences]]>
<![CDATA[EFFECT OF PERCEIVED EASE OF USE, REVENUE AND CUSTOMER PERCEIVED BENEFIT ON CONSUMER BEHAVIOR OF E-WALLET SERVICE USERS ACCORDING TO ISLAMIC PERSPECTIVE (Study on Generation Z GoPay service users in Bandar Lampung) ]]>
<![CDATA[Hasan, Pramita]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Tegar, Melda]]>
<![CDATA[ REVENUE: Jurnal Manajemen Bisnis Islam Vol. 5 No. 2 (2024) ]]>
Publisher : <![CDATA[Sharia Business Management UIN Raden Intan Lampung ]]>
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DOI: 10.24042/revenue.v5i2.24513
<![CDATA[Excessive consumption can affect the financial stability of individuals as well as society in general. This study aims to examine the effect of perceived Ease of Use, income, and Customer Perceived Benefit on consumer behavior of e-wallet service users from an Islamic perspective, especially in Generation Z of GoPay service users in Bandar Lampung. This study uses a quantitative approach with survey methods through questionnaires as a data collection tool. The research sample is GoPay users in Bandar Lampung who are part of Generation Z. The data analysis technique used is multiple regression to test the relationship between the independent variables (Ease of Use, income, and Customer Perceived Benefit) with the dependent variable (consumptive behavior). The Data in this study is the primary data processed using SMART PLS 4 software. The perception of Ease of Use has an original sample value of 0.213 which means that it has a positive relationship and the perception of Ease of Use also has a T-statistical value of 2.110 > 1.661 and a p-value of 0.035 < 0.05 which means that the relationship is significant. It can be concluded that the first hypothesis of the perception of Ease of Use has a positive and significant effect on consumptive behavior. this study is in accordance with the theory of Tam (Technology Acceptance Model) which explains that the idea of Tam (Technology Acceptance Mode)l is an information systems theory that aims to explain how consumers understand and use various data technologies. when a person believes that using a system will make his work easier. convenience can help save time and effort when using a particular technology system because people will find the system or technology easy to use. As a result, transactions will become easier for the general public. Consumptive behavior is the desire to buy goods or services even though they are not necessary to achieve the highest level of success.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Dalam Perspektif Ekonomi Islam ]]>
<![CDATA[Pratiwi, Palupi]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Kurniawan, Muhammad]]>;
<![CDATA[Restianita, Oza]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 2 (2021): Desember 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v2i2.9456
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Dalam Perspektif Ekonomi Islam (Studi Empiris Perusahaan Yang Terdaftar Di Jii Pada Tahun 2012-2018) Jenis penelitian ini adalah kuantitatif dan bersifat asosiatif dengan metode data panel. Sumber data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan dan laporan keuangan perusahaan yang dipublikasikan Bursa Efek Indonesia dan situs website perusahaan. Data diolah dengan menggunakan Eviews 9. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif terhadap Return on Assets (ROA), CSR berpengaruh positif terhadap Return on Equity (ROE). Keterbatasan pada penelitian yaitu penggunaan variabel yang mempengaruhi kinerja keuangan dipengaruhi oleh Pengungkapan CSR, sehingga membuka peluang untuk peneliti selanjutnya dengan menambahkan variabel yang lain yang bisa mempengaruhi kinerja keuangan perusahaan. Implikasi penelitian yaitu Penerapan CSR perusahaan bukan hanya sekedar filantropi tetapi harus bersifat pembangunan berkelanjutan untuk mengatasi permasalah sosial dan lingkungan secara komprehensif sehingga akan menghasilkan keuntungan jangka panjang bagi perusahaan. Pelaku bisnis dalam Islam bertanggung jawab untuk memperhatikan masyarakat dan lingkungan sekitar.]]>
<![CDATA[Pengaruh Inventory Financing dan Receivable Financing dalam Pembiayaan Modal Kerja terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia dengan Non Performing Financing sebagai Variabel Moderating Tahun 2015-2019 ]]>
<![CDATA[Maulida, Kurnia]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Hasyimi, Diah Mukminatul]]>;
<![CDATA[Hazas Syarif, Ahmad]]>
<![CDATA[ Al-Mashrof: Islamic Banking and Finance Vol. 2 No. 2 (2021): Al - Mashrof: Islamic Banking and Finance ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan ]]>
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DOI: 10.24042/al-mashrof.v2i2.10978
<![CDATA[Pembiayaan pada bank syariah masih didominasi oleh inventory financing yang selalu mengalami peningkatan. Selain itu receivable financing juga merupakan salah satu pembiayaan yang dari tahun ke tahun terus mengalami kenaikan. Dengan tingginya tingkat penyaluran dana bank umum syariah maka semakin tinggi pula risiko adanya non performing financing yang dapat berpengaruh terhadap kinerja keuangan bank umum syariah.Penelitian ini dilaksanakan pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah laporan keuangan bank umum syariah di Indonesia mulai tahun 2015-2019 yaitu 14 laporan keuangan bank umum syariah di Indonesia. Dalam hal ini teknik sampling yang digunakan adalah teknik purposive sampling sehingga diperoleh 5 laporan bank umum syariah sebagai sampel penelitian.Berdasarkan hasil uji menunjukkan bahwa inventory financing dan receivable financing tidak memiliki pengaruh terhadap kinerja keuangan bank umum syariah. Begitu juga dengan non performing financing sebagai variabel moderating memperlemah pengaruh variabel inventory financing terhadap kinerja keuangan bank umum syariah di indonesia tahun 2015-2019. Berdasarkan hasil uji moderasi menunjukkan bahwa nilai probabilitas moderasi sebesar 0,8303. Nilai ini lebih besar dari tingkat signifikan yang diharapkan.]]>
<![CDATA[PENGARUH ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH KINERJA LINGKUNGAN DALAM PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[Sutjiati, Rhesmita]]>;
<![CDATA[Ekawati, Evi]]>;
<![CDATA[Sisdianto, Ersi]]>
<![CDATA[ Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/assets.v15i1.57361
<![CDATA[In the current competitive market, organizations need to manage financial success alongside their social and ecological duties to create businesses that can last. Eco-efficiency serves as a strategic approach to simultaneously manage environmental impacts efficiently and enhance economic performance. However, implementation among JII70-listed companies faces challenges, particularly the absence of consistent mandatory sustainability reporting in Indonesia. This research utilizes quantitative techniques, examining secondary information from the yearly reports and sustainability documents of JII70 firms from 2020 to 2023. With purposive sampling, a total of 11 businesses were chosen, resulting in 44 observations. The analysis of the data was performed using Eviews 12. The results suggest that eco-efficiency has a positive effect on the value of firms, whereas environmental performance does not play a moderating role in this connection. From an Islamic perspective, environmental preservation remains obligatory as ordained in Surah Ar-Rum (30:41).]]>
