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

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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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
Internal Control System and Audit Committee Influence on Financial Reporting Quality Mediated by Fraud Prevention in Manufacturing Companies Registered with ISSI in 2021-2024 Saputri, Dea Wulan; Ekawati, Evi; Syarif, Ahmad Hazas
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1806

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal dan komite audit terhadap kualitas laporan keuangan, dengan pencegahan fraud sebagai variavel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di ISSI 2021-2024. Analisis data dilakukan menggunakan regresi linier berganda dan uji sobel. Hasil penelitian menunjukan Sistem Pengendalian Internal dan Komite Audit berpengaruh signifikan terhadap pencegahan fraud. Pencegahan fraud juga berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, Pencegahan fraud terbukti memediasi secara persial pengaruh kedua variabel independen terhadap kualitas laporan keuangan.
Pengaruh Emisi Karbon, Inovasi Hijau Terhadap Nilai Perusahaan dengan Moderasi Kinerja Lingkungan Artika, Maya; Sisdianto, Ersi; Ekawati, Evi
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.5456

Abstract

Purpose: This study aims to explore the influence of carbon emissions and green innovation on firm value, considering environmental performance as a moderating factor. Methodology/approach: This research employs a quantitative methodology, drawing upon secondary sources derived from both Sustainability Reports and Annual Reports. The study focuses on manufacturing firms included in the Indonesian Sharia Stock Index (ISSI) for the years 2021–2023. Results/findings: The results demonstrate that company value is affected by the extent of disclosures concerning carbon emissions and green innovation. However, environmental performance does not function as a moderating factor in the link between carbon emission disclosure, green innovation, and firm value. Islamic law states that any company's everyday activities must include meeting its responsibilities to the community and environment. Conclusion: These findings suggest that firm value is directly influenced by green innovation and the transparency of carbon emission disclosures. However, the correlation between these factors and business value is not substantially strengthened by environmental performance. This finding implies that business initiatives to enhance environmental performance are not yet sufficient to convince investors to change their perception of the risks or benefits associated with carbon emission disclosure and green innovation. Limitations: This study has limitations because it only focuses on 20 primary consumer goods sector manufacturing companies registered with ISSI during the period 2021-2023, so the generalization of the results is limited. Contribution: This research contributes to deepening the comprehension of how carbon emission disclosure and green innovation affect Indonesian companies' worth, as well as the role that complicated environmental performance plays as a moderating factor.
The Effect of Audit Quality, Firm Size, and Auditor Reputation on Earnings Management: A Study of Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the Period 2019-2023) Lathifannisa, Khusna; Ekawati, Evi; Syarif , Ahmad Hazas
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1572

Abstract

This study examines the effect of audit quality, firm size, and auditor reputation on earnings management in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2019–2023. Using a quantitative approach with purposive sampling, 20 companies were analyzed using secondary data from annual financial reports. Panel data regression with the Common Effect Model was applied. The partial t-test results show that audit quality has a negative and significant effect on earnings management (coefficient = -0.293686, t-statistic = -4.545122, p-value = 0.0000), firm size has a negative and significant effect (coefficient = -0.027295, t-statistic = -2.744986, p-value = 0.0072), and auditor reputation also has a negative and significant effect (coefficient = -0.244585, t-statistic = -3.796877, p-value = 0.0003). These results indicate that higher audit quality, larger firm size, and reputable auditors reduce earnings manipulation practices. From an Islamic business perspective, accurate and transparent financial reporting reflects the value of justice ('adl) as mandated in QS. Al-Maidah: 8, where fairness in disclosure is a form of moral and spiritual accountability to Allah SWT. This study supports signaling theory and provides practical implications for strengthening transparency, accountability, and Sharia-compliant practices.
PENGARUH LEVERAGE, GCG DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2017-2021 Kurohman, A.Taufik; Ekawati, Evi; Eka, Citra
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.219

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh dari leverage, good corporate covernance (GCG) yang diukur dari dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional dan karakteristik perusahaan yang dinilai dari ukuran perusahaan terhadap tax avoidance pada perusahaan yang terdaftar di LQ45 tahun 2017-2021. Penelitian ini menggunakan metode kuantitaif dengan teknik purposive sampling. Model analisis regresi yang digunakan yaitu regresi linear berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa leverage memiliki pengaruh negative terhadap tax avoidance. Good corporate Governance (GCG) dengan proksi dewan komisaris independen berpengaruh signifikan terhadap tax avoidance, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Karakteristik perusahaan yang dinilai dari ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Dari penelitian tersebut didasarkan pada teori agensi pada kenyataannya perusahaan belum sepenuhnya memenuhi kewajibannya dalam mengimplementasikan prinsip good corporate governance sehingga masih terdapat banyak paraktik kecurangan salah satunya adalah tax avoidance.
Pengaruh Environmental Performance Terhadap Kinerja Maqashid Syariah Index Dengan Size Perusahaan Sebagai Variabel Moderasi Sri Hanifah; Ekawati, Evi; Malik, Anas
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3306

Abstract

Introduction: This study aims to examine the influence of environmental performance on the Maqashid Shariah Index (MSI), with firm size serving as a moderating variable. The research is centered on food and beverage companies listed on the Indonesia Sharia Stock Index (ISSI) between 2019 and 2023. This sector was selected due to its notable environmental impact and its vital role in supporting ethical and halal consumption in accordance with Islamic principles.Methods: A quantitative method was employed, utilizing secondary data sourced from annual reports, sustainability reports, and environmental performance ratings published through the PROPER program. The analysis employed Moderated Regression Analysis (MRA) to evaluate both the direct and interaction effects among the variables.Results: The findings reveal that environmental performance has a significant and positive impact on the Maqashid Shariah Index. Furthermore, firm size enhances this relationship, indicating that larger companies that implement strong environmental practices tend to achieve higher MSI scores. This suggests that greater resource availability and organizational visibility contribute to more sustainable outcomes and alignment with Sharia objectives. These results underscore the importance of incorporating environmental responsibility into sharia-compliant business models. This study contributes to the development of Islamic accounting by illustrating how environmental engagement and firm scale interact to support the realization of maqashid shariah goals, providing practical insights for governance and policy design in sharia-based corporate frameworks. Keywords: Keywords: Environmental Performance, Maqashid Shariah Index, Food And Beverage, ISSI, Firm Size  
MEDIASI FINANCIAL LITERACY DALAM HUBUNGAN FINANCIAL TECHNOLOGY PAYMENT DAN FINANCIAL ATTITUDE TERHADAP CHANGES IN PEOPLE'S FINANCIAL BEHAVIOR DALAM PERSPEKTIF BISNIS ISLAM Habibah, Umi; Ekawati, Evi; Susanto, Is
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3355

Abstract

Introduction: The development of digital technology, especially fintech payments, has facilitated transactions and made financial management more digital and flexible. This study aims to analyse the role of financial literacy mediation in the relationship between financial technology payment and financial attitudes towards changes in people's economic behaviour, considering the Islamic business perspective.Methods: Using a quantitative approach with the SEM-PLS analysis technique, 100 respondents were surveyed through a Google form using a purposive sampling technique. The results show that fintech payment and financial attitude intentionally increase financial literacy, which then has a positive effect on changes in people's economic behaviour.Results: This study found that financial literacy partially mediates the relationship between fintech payments and financial attitudes, influencing changes in people's financial behaviour. Although the direct influence of fintech payments and financial attitudes on changes in financial behaviour has proven to be more dominant, the mediating role of financial literacy remains significant, which shows that increasing financial literacy encourages wiser and more responsible financial behaviour. From an Islamic perspective, financial literacy acts as a mediator, connecting fintech payments and financial attitudes to change people's financial behaviour by applying sharia principles such as honesty, justice, and the prohibition of usury. Islam's emphasis on business ethics, including transparency and price fairness, is reflected in e-commerce regulations to create a fair and trustworthy digital ecosystem. Keywords: Financial Literacy, Fintech Payment, Financial Attitude, Financial Behaviour, Bisnis Islam.
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

Abstract

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.
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