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All Journal JAM Jurnal Ilmiah Ekonomi Islam EKONOMIS : Journal of Economics and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding International Applied Business and Engineering Conference Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Accounting Student Research Journal JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Eliyanora Eliyanora
Politeknik Negeri Padang
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The Effect of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Islamic Banks Registered with the OJK from 2021 to 2024 Satari, Nadila Rahma; Eliyanora, Eliyanora; Oliyan, Fitra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2954

Abstract

Indonesia has great potential to develop the Islamic banking sector. However, the instability of profitability levels in recent years and competition with conventional banks remain the main challenges currently facing Islamic banking. To address these, Islamic banks need to create competitive advantages and ensure their operations align with Islamic principles. This study aims to analyze the influence of Intellectual Capital and the Islamic Performance Index on the Financial Performance of Islamic Banks registered with the OJK during the period 2021-2024. This study uses a quantitative research method and a population comprising all Sharia Commercial Banks registered with the OJK from 2021 to 2024. Data were collected through purposive sampling, resulting in the selection of 10 Sharia Commercial Banks and 35 observations, and analyzed using panel-data regression in Stata 17. The results show that Intellectual Capital positively affects Financial Performance. In contrast, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income vs Non-Islamic Income do not have a significant effect on Financial Performance.
Persepsi Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi untuk Berkarir sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Akuntansi Politeknik Negeri Padang) Gustia Mauri; Eliyanora Eliyanora; Eka Siskawati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.001 KB) | DOI: 10.30630/jabei.v1i2.32

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi penghargaan finansial dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer yang diperoleh langsung dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian ini adalah mahasiswa D-IV Akuntansi semester 8 Jurusan Akuntansi Politeknik Negeri Padang. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Metode analisis data yang digunakan adalah metode regresi linear berganda dengan menggunakan Software SPSS 22. Hasil penelitian ini menunjukkan bahwa persepsi penghargaan finansial berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Hal ini berarti semakin besar penghargaan finansial yang diberikan maka semakin meningkat minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik. Hal ini berarti semakin tinggi persepsi mahasiswa akuntansi mengenai pertimbangan pasar kerja maka semakin meningkat minat mahasiswa akuntansi untuk berkarir sebagai akuntan publik.
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Terhadap Keandalan Pelaporan Keuangan Pemerintah Nagari Di Kabupaten Padang Pariaman Dewi Septiani Sukma; Rasyidah Mustika; Eliyanora Eliyanora
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.90

Abstract

This study aims to determine the effect of the quality of human resources, the use of information technology and internal control on the reliability of the financial reporting of the nagari government in Padang Pariaman Regency. This research is a quantitative research. Methods of data collection by using a questionnaire that was distributed directly. The population of this research is all nagari governments in Padang Pariaman Regency. The research sample amounted to 51 people. The data analysis used is multiple linear regression analysis using SPSS version 25 program. The results showed that the quality of human resources had no positive effect on the reliability of the nagari government's financial reporting, the use of information technology had a positive effect on the reliability of the nagari government's financial reporting, and internal control had a positive effect on the reliability of the nagari government's financial reporting.
PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN WAKAF ROYATUL ISLAM Yuri Febriya Ningsih; Eliyanora Eliyanora; Ferdawati Ferdawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.102

Abstract

The objective of this research is to prepare the financial statements of Yayasan Wakaf Royatul Islam in accordance with generally accepted accounting standards. The foundation is classified as a non-profit entity whose primary purpose is not to generate profit (non-profit-oriented entity). The preparation of the financial statements is based on the Indonesian Financial Accounting Standards for Private Entities (SAK EP), and for non-profit entities, the presentation guidelines are regulated under the Interpretation of Financial Accounting Standards (ISAK) No. 335. The financial statements consist of the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The researcher selected Yayasan Wakaf Royatul Islam as the object of the study. This foundation was chosen because it has not yet prepared its financial statements in accordance with the applicable standards, namely the Private Entity Standards and ISAK No. 335. The research data were obtained through interviews and document reviews. In preparing the financial statements, the researcher used Microsoft Excel as a tool to facilitate transaction recording, enabling the generation of financial statements in accordance with ISAK No. 335, which governs non-profit entities.
Pengaruh Literasi Keuangan, Materialisme, dan Persepsi Risiko terhadap Kecenderungan Berutang pada Generasi Milenial di Kota Padang Anggun Fatresia Wardani; Eliyanora; Dita Maretha Rissi
Accounting Student Research Journal Vol 5 No 1 (2026): ASRJ - Maret 2026
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v5i1.13906

Abstract

Meningkatnya kecenderungan berutang pada generasi milenial di era digital menjadi fenomena yang perlu dikaji karena berpotensi memengaruhi stabilitas keuangan individu. Berdasarkan Theory of Planned Behavior, perilaku berutang ditentukan oleh aspek kognitif dan psikologis yang membentuk niat serta keputusan keuangan individu. Studi ini menggunakan pendekatan kuantitatif melalui metode survei dengan melibatkan 189 responden yang dipilih berdasarkan teknik purposive sampling, yaitu individu kelahiran 1981–1996 (sekitar usia 29–44 tahun pada saat penelitian) yang berdomisili di Kota Padang dan pernah atau sedang memiliki pinjaman atau utang. Penelitian ini dianalisis dengan pendekatan SEM-PLS menggunakan aplikasi SmartPLS 4.0. Temuan penelitian menunjukkan bahwa literasi keuangan tidak memiliki pengaruh yang signifikan terhadap kecenderungan berutang, sementara materialisme terbukti berpengaruh positif dan signifikan. Variabel persepsi risiko tidak dapat dilanjutkan ke tahap analisis berikutnya karena belum memenuhi kriteria validitas konvergen. Temuan ini menyimpulkan bahwa kecenderungan berutang generasi milenial lebih dipengaruhi oleh orientasi nilai materialistik dibandingkan tingkat literasi keuangan, sehingga upaya pengendalian perilaku berutang perlu menekankan pembentukan nilai dan pengendalian konsumsi selain peningkatan pengetahuan keuangan.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Andini, Aulia Putri Andri, Diah Uzzahraty Anggun Fatresia Wardani Annisa Ramadhani Devi Indah Sari Dewi Septiani Sukma Dita Maretha Rissi Dita Santika Diyah Hastiyahsari Dwiny Meidelfi Dwivana, Anisa Eka Siskawati Ferdawati Ferdawati Fitra Oliyan Gustati Gustati Gustia Mauri Gustina Gustina Gustina Hidayatul Ihsan Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Kamelia Melia Yulianti Mustika, Rasyidah Ni Komang Maysarah Darapalgia Nur Syamsi Adilla Ramadia, Anggun Aulia Rika Idmayanti Rita Afriyenni Sania Putri Alisya Santika, Dita Satari, Nadila Rahma Sri Yusnita Sudirman, Josephine Yossi Septriani Yossi Septriani Yuri Febriya Ningsih Zahara Zalida Afni