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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Tabarru': Islamic Banking and Finance Valid Jurnal Ilmiah El-Usrah: Jurnal Hukum Keluarga Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business LAN TABUR: Jurnal Ekonomi Syari’ah The Indonesian Journal of Accounting Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam AL-ARBAH: Journal of Islamic Finance and Banking Bisnis Net : Jurnal Ekonomi dan Bisnis Shafin: Sharia Finance and Accounting Journal Al-Mu'awanah Share: Jurnal Ekonomi dan Keuangan Islam Mutanaqishah: Journal of Islamic Banking International Journal of Economics (IJEC) Jurnal Perbankan Syariah Darussalam (JPSDa) Indonesian Journal of Islamic Economics and Finance Jurnal bintang manajemen Bukhori: Kajian Ekonomi dan Keuangan Islam Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah ESAI Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah GLOBAL: Jurnal Lentera BITEP Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Bisnis Kreatif dan Inovatif Journal of Islamic Contemporary Accounting and Business Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Global Leadership Organizational Research in Management Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Jurnal Ekonomi, Manajemen, Akuntansi LAN TABUR: JURNAL EKONOMI SYARIAH
Any Eliza
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Assessment, Ujrah, and Promotion Influence on Islamic Gold Pawn Decisions in Baturaja Riani, Diska; Any Eliza; Ahmad Hazas Syarif
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.4812

Abstract

Purpose: This study aims to analyze the influence of estimated value, ujrah (service fee), and promotional activities on the use of Islamic gold pawn (rahn) financing products at the Baturaja Islamic Pawnshop. Design/methodology/approach: This study investigates the partial and simultaneous effects of these variables and identifies the most dominant factor influencing customer decisions. Methodology/approach: This research employs a descriptive quantitative method using primary data collected through questionnaires distributed to 98 respondents who are active customers of Pegadaian Syariah Baturaja. Additional data were obtained from documentation and observations. The sampling technique used was purposive sampling, applying the Slovin formula with a 10% margin of error. Data analysis was conducted using multiple linear regression with SPSS version 25. Results/findings: The results indicate that the estimated value, ujrah, and promotion each have a positive and significant effect on the use of Islamic gold pawn financing products. Simultaneously, the three variables significantly influenced customers’ decisions to choose the rahn product. The adjusted R-square value of 0.826 demonstrates that 82.6% of the variance in product usage can be explained by these variables. Conclusions: The findings suggest that higher estimated values, lower ujrah, and more effective promotional efforts positively impact customer interest in Islamic gold pawn products. Limitations: This study was limited to one branch, potentially affecting its generalizability across different regions. Contribution: The findings provide valuable insights for improving marketing strategies and expanding customer engagement with Islamic financial products, particularly Rahn.
Impact of Internal and External Factors on Non-Performing Financing in Indonesia’s Islamic Commercial Banks Firginia Amanda; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2741

Abstract

Purpose–This study examines how external factors like inflation, FDR, and CAR affect non-performing financing in Indonesian Sharia commercial banks. Methodology—Using a quantitative methodology, this study examined Islamic commercial banks registered with the Financial Services Authority (OJK) over a five-year observation period, from 2019 to 2023. Purposive sampling was used to choose the study’s sample, which included ten Islamic commercial banks that met the requirements. The data analysis technique employed is panel data linear regression analysis with Eviews 13. Findings – Based on the results of research and analysis, it was concluded that partially FDR and CAR variables had a significant negative effect on NPF. In contrast, inflation variables did not affect NPF. Moreover, variable FDR, CAR, and inflation do not impact NPF. Implications – This study suggests that Islamic commercial banks should focus on internal factors, particularly the Financing to Deposit Ratio and Capital Adequacy Ratio, when managing Non-Performing Financing. An increase in FDR and a decrease in NPF indicate the importance of efficient liquidity management and strong capital to maintain the quality of financing assets. Originality—The study analyzed the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and inflation on Non-Performing Financing (NPF) at Sharia commercial banks in Indonesia from 2019 to 2023. While FDR and CAR have a significant negative effect on NPF, and inflation has no effect, the study’s novelty lies in its simultaneous evaluation of all three variables, which collectively have no significant impact on NPF.
Pengaruh Komitmen Profesional, Tingkat Keseriusan Kecurangan Dan Intensitas Moral Terhadap Intensi Untuk Melakukan Tindakan Whistleblowing Saputra, Vergi; Eliza, Any; Sari, Yetri Martika
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i2.10473

Abstract

Penelitian ini bertujuan untuk mengatahui apakah komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral berpengaruh terhadap intensi untuk melakukan tindakan whistleblowing. Penelitian ini menggunakan Metode kuantitaif. Instrumen penelitian yang digunakan adalah kuesioner dengan menggunakan 3 variabel independen yaitu komitmen professional, tingkat keseriusan kecurangan dan intensitas moral, dan intensi untuk melakukan tindakan whistleblowing sebagai variabel dependen. Dengan 70 sampel  karyawan Bank syariah Indonesia yang terdapat di Bandar Lampung. Penelitian ini menurunkan 4 hipotesis dengan menggunakan metode regresi liner berganda melalui aplikasi SPSS versi 23. Hasil penelitian menunjukana bahwa komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral berpengaruh signifikan terhadap intensi untuk melakukan tindakan whistlebblowing. Keterbatasan pada penelitian ini untuk mengamati intensi untuk melakukan tindakan whistleblowing yang ditentukan oleh variabel komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral, sehingga masih memungkinkan untuk peneliti yang lain melakukan penelitian terkait dengan tema yang sama dengan menambahkan variabel yang lain yang bisa mempengaruhi tindakan whistleblowing. Implikasi pada penelitian ini untuk melihat bagaimana tindakan whistleblowing yang akan ditentukan oleh komitmen professional, tingkat keseriusan kecurangan, dan intensitas moral.
The Influence of Intellectual Capital, Enterprise Risk Management, and Capital Structure on Firm Value Kholifah, Nining; Eliza, Any; Putri, Rosydalina
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.19690

Abstract

This research analyzes the effect of intellectual capital, enterprise risk management, and capital structure on firm value. The population consisted of manufacturing companies listed on the Jakarta Islamic Index (JII) between 2017 and 2021. Purposive sampling was employed to choose the sample, consisting of ten companies. The data was analyzed using multiple linear regression assisted by the SPSS Statistic 25. The findings revealed that partial intellectual capital and capital structure had little effect on firm value. However, enterprise risk management has a considerable beneficial impact on firm value. Intellectual capital, enterprise risk management, and capital structure influence firm value. Implication Research Companies are expected to reassess their resource utilization in the form of physical and non-physical aspects, such as employee training, the use of appropriate technology, and transparency and initiatives regarding risks and how to prevent them from increasing investor confidence in the company's quality. Managers are expected to consider whether to take funds in the form of debt or equity and manage their debt properly. It is hoped that it will be useful as additional reference material for future researchers, allowing them to add or include other variables, use different types of methods, and expand into other company sectors. Future researchers can use other risk management standards, such as ISO 31000, to provide more diverse and accurate results.
Pengaruh Good Corporate Governance, Capital Asequasy Ratio, Dan Efisiensi Operasional Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia Agnes Kurnia; Wulan Ramadani Trisnaudy; Yudhistira Ardana; Any Eliza
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 5 No. 02 (2025): Juli 2025
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v5i02.3833

Abstract

This research investigates how Good Corporate Governance (GCG), the Capital Adequacy Ratio (CAR), and Operational Efficiency (BOPO) influence financial performance measured by Return on Assets (ROA) of Islamic Commercial Banks in Indonesia from 2020 to 2023. Employing a Fixed Effect panel data regression in EViews 12, the study draws upon a purposively sampled set of banks with complete financial disclosures during the period. Prior to estimation, Chow and Hausman tests determined the appropriate model, and diagnostic checks confirmed that residuals met normality, multicollinearity, and heteroscedasticity assumptions. Results reveal that both GCG (p = 0.0315) and CAR (p = 0.0260) positively and significantly affect ROA, whereas BOPO exerts a negative, significant impact (p = 0.0002). An Adjusted R² of 0.3484 suggests that these three variables account for 34.84% of ROA’s variability. Findings align with stakeholder, signaling, and efficiency theories in Islamic banking and corroborate earlier empirical work. Practically, the study underscores the importance of robust governance, adequate capitalization, and cost control to bolster bank profitability. Future research may incorporate macroeconomic indicators or adopt dynamic panel techniques to deepen insights into financial performance drivers.
Integrating Islamic Economic Principles into Green Campus Implementation: Empirical Evidence from Indonesia Universities Eliza, Any; Rifan, Dinda Fali; Ningsih, Nur Wahyu; Susanto, Is
El-Usrah: Jurnal Hukum Keluarga Vol. 8 No. 1 (2025): EL-Usrah: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/4a9y5n69

Abstract

This study aims to describe the implementation of green campus initiatives at universities in Indonesia, with particular emphasis on how islamic economic principles can further support environmental sustainability. Using the national level UI GreenMetric World University Rankings in the category of Most Sustainable University, three universities were selected as researh samples. This field research employed interviews and documentation from sustainability reports and official university websites. The implementation of the green campus was measured using four key instruments: Environmental Awareness, Environmental Involvement, Environmental Reporting, and Environmental Auditing. The findings indicate that all three universities have implemented the stages of environmental awareness, involvement, and reporting, but have not fully implemented environmental auditing. Participation in the UI GreenMetric reflects increasing awareness of sustainability issues among universities and their surrounding communities. Notably, University X demonstrated the highest level of implementation across the four green campus indicators. Futhermore, islamic economic principles such as moderation (wasatiyyah), stewardship (khalifah), and social responsibility (maslahah) offer an ethical and moral foundation to strengthen sustainability efforts in islamic universities. These principles promote the responsible use of resources, discourage wastefulness (israf), and encourage equity in resource management. Legitimacy theory supports the notion that organizations must align with societal and environmental value systems, as greater responsibility towards the environment enhances their reputation and public trust. Therefore, integrating islamic economic values into green campus initiatives not only aligns with global sustainability practices but also positions universities as ethical leaders in promoting environmental consciousness
Family Financial Management of Indonesian Workers in Malaysia Mohamad, Mohaizi bin; Nasor, Nasor; Abdul Wakhid, Ali; Eliza, Any; Nasrudin, Nasrudin
Al-Mu'awanah: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/0hdvry31

Abstract

Financial management of the families of Indonesian migrant workers is very important because it can affect the financial welfare of the family. This community service activity aims to provide assistance regarding the financial management system for Indonesian families and workers in Malaysia, as well as providing recommendations to improve their welfare and protection. This community service activity uses ABCD (Asset Based Community Development) with stages of preparation, implementation, evaluation and follow-up. The results of community service activities show positive results.  This shows that there was an increase in the average written test score of 27 points from before starting community service. This shows that community service participants have increased knowledge and skills regarding an effective and efficient family financial management system. They are able to answer questions related to the material presented in community service correctly and quickly.  In conclusion, community service regarding an effective and efficient family financial management system was successfully implemented by 35 Indonesian workers working in Malaysia. Community service participants have increased knowledge, skills, attitudes and motivation towards the family financial management system. Community service participants are able to prepare and implement family budget and savings plans according to their income and needs.
The Influence of Marketing Strategy and Brand Image on Customer Loyalty with Customer Satisfaction as a Mediating Variable among Customers of BSI Bank, Kedaton Branch sulfan basten, sulfan; Eliza, Any; Malik, Anas
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2025.7.2.28209

Abstract

Purpose - This study aims to analyze the influence of marketing strategies and brand image on customer loyalty, with customer satisfaction as a mediating variable at BSI Bank Kedaton Branch. Method - The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling. The respondents are customers of conventional services and active users of the BSI Mobile application. Result - The results of the study showed that marketing strategies and brand image affect BSI bank customer loyalty. Marketing strategies and brand image are able to influence BSI bank customer satisfaction, and customer satisfaction as a mediating variable is able to mediate marketing strategies and brand image on BSI bank loyalty. Implication - This study provides practical insights for Islamic banking institutions to increase customer loyalty by improving their marketing strategies and strengthening brand image through customer satisfaction. Originality - The novelty of this research lies in its integrated analysis of customer satisfaction as a mediating variable between marketing strategies and brand image toward customer loyalty in the context of a newly merged Islamic bank, BSI. Keywords:                     Marketing strategy, brand image, customer loyalty, customer satisfaction.
The Effects of Profitability, Capital Intensity, and Leverage on Tax Avoidance on Companies in the Jakarta Islamic Index Ridwansyah; Any Eliza; Safira, Marini Rahma
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.690

Abstract

The purpose of this study was to investigate potential correlations between tax evasion and leverage, capital intensity, and profitability. This investigation's primary goals and focus are companies that are listed in the Jakarta Islamic Index for the 2019–2021 period. 54 observation samples in all were used in this study, and they were all chosen using purposive sampling methods. The data examined using Eviews software was subjected to multiple linear regression testing methodology for the purposes of this investigation. The use of leverage and tax evasion are unrelated, according to study findings. Tax evasion is impacted by both capital intensity and profitability considerations.
Analysis Of The Implementation Of Zakat And Infaq/Alms Accounting Based On Psak 109 Concerning Zakat And Infaq/Alms Accounting (Study At Baznas Tanggamus Regency) Hasan, Novanza; Eliza, Any; Suhendar, Suhendar; Nurlaili, Nurlaili; Marjuni, Kamaluddin Nurdin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4979

Abstract

Zakat is part of the pillars of Islam, namely the third pillar of Islam. Zakat is an obligatory and important act of worship. There are many verses in the Qur'an that explain zakat along with other obligatory acts of worship, namely the shahada, prayer, fasting and pilgrimage for those who are able. 109. This research aims to determine the zakat accounting standards at BAZNAS Tanggamus Regency and to understand their suitability for zakat accounting standards based on the Statement of Financial Accounting Standards (PSAK) No. 109 .This research method is a qualitative research method with a comparative descriptive approach. The data collection method used in this research uses observation, interviews and documentation methods. Meanwhile, data analysis uses comparative descriptive.The results of this research can be concluded that BAZNAS Tanggamus Regency has not implemented PSAK No. 109 Concerning Accounting for Zakat, Infaq/Shadaqah. This can be proven by the non-compliance of the 4 indicators listed in PSAK No. 109, namely recognition, measurement after recognition, presentation and disclosure. This is motivated by the recent educational background of employees and staff who work at BAZNAS Tanggamus Regency. The average educational background of employees and staff is a religious graduate, and the lack of finance staff is the reason why PSAK No. 1 has not been implemented. 109, as well as minimal government supervision and outreach regarding PSAK No. 109 Concerning Zakat, Infaq/Shadaqah Accounting for BAZNAS Tanggamus Regency
Co-Authors A. Zuliansyah Zuliansyah Abdullah Hasan, M Hadi Alamsyah Adjila Mohamed Agnes Kurnia Agus Kurniawan Ahmad Hazas Syarif Aina Nur Ajizah, Syifa Ali Abdul Wakhid Amanda, Putri Amelia Cris Kuntadi Deki Fermansyah Dinda Fali Rifan Duwina, Elfa Ermawati , Liya Ermawati, Liya Ersi Sisdianto Ersi Sisdianto Fidiantoro, Aldi Agung Firginia Amanda Fitri, Anggun Okta Ghina Ulfa Saefurrahman Gustika Nurmalia Handarto Ermawan Hasan, Novanza Indy Satya Ayu Esa Ningrum Irani Agustina Istiqomah Istiqomah istiqomah istiqomah Kamaluddin Nurdin Marjuni Kholifah, Nining Komala Zurni M. Yusuf Bahtiar, M. Yusuf MALIK, ANAS Mariska, Yeni Marjuni, Kamaluddin Nurdin Mawarni, Intan Melvia , Efta Mohamad, Mohaizi bin Mohamed, Adjila Muhammad Iqbal Fasa Nasor, Nasor Nasrudin Ningsih, Nur Wahyu Novanza Hasan Novita Lela Sari Nurhayati Nurhayati Nurlaili Nurlaili Nurlaili Nurlaili Nurlatifah, Lilik S Nurpasya, Putri Okta Supriyaningsih Prayoga, Anggie Putri Nurpasya Putri, Riri Septyaningrum Rahmat Fajar Ramdani Riani, Diska Ridwansyah Rika Kurnia Rika Kurnia Riri Septyaningrum Putri Riska Yulianti, Riska Rosydalina Putri Saefurrahman, ghina Ulfa Safira, Marini Rahma Saputra, Vergi Sari, Yetri Martika Suharto Suharto Suharto Suhendar Suhendar Suhendar Suhendar, Suhendar sulfan basten, sulfan Susanto, Is Syarif, Hazas Ulfah, Ghina Vergi Saputra Vitria Susanti Wulan Ramadani Trisnaudy Yolanda Septian Yudhistira Ardana Zuliansyah, A. Zuliansyah