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All Journal Jurnal Akuntansi Muhammadiyah Liquidity: Jurnal Riset Akuntansi dan Manajemen 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 Bisnis Net : Jurnal Ekonomi dan Bisnis Indonesian Journal of Islamic Economics and Business Shafin: Sharia Finance and Accounting Journal Al-Mu'awanah Share: Jurnal Ekonomi dan Keuangan Islam Golden Ratio of Auditing Research Mutanaqishah: Journal of Islamic Banking Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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 SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah GLOBAL: Jurnal Lentera BITEP Jurnal Akuntansi dan Keuangan Islam (JAKIs) 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 Ribhuna: Jurnal Keuangan dan Perbankan Syariah
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Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pemerintah Daerah Provinsi Lampung Putri, Riri Septyaningrum; Fermansyah, Deki; Eliza, Any; Suharto, Suharto
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 1 (2021)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v7i1.2933

Abstract

This study aims to determine financial performance based on the ratio approach of effectiveness, independence, and fiscal decentralization in the city of Bandar Lampung. This study uses a qualitative descriptive approach. The data used in this study are secondary data taken through BPKAD Bandar Lampung for the fiscal year 2008-2017. The results of this study indicate that the ratio of regional financial effectiveness on average is at 90.49% with the effective category and the trend of regional financial effectiveness at 70.814%; The ratio of regional financial independence average is at 27.96% which is categorized as low and the trend of regional financial independence is at 262.42%; while the regional financial fiscal decentralization ratio on average was at 17.85% with the unfavorable category and the regional financial fiscal decentralization trend was at 197.23%.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, RETURN ON ASSET, OPERATIONAL EFFICIENCY RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP MARKET SHARE BANK UMUM SYARIAH DI INDONESIA Yulianti, Riska; Eliza, Any; Hazas Syarif, Ahmad
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(2).22755

Abstract

Penelitian ini menganalisis pengaruh kinerja keuangan yaitu Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return On Asset (ROA), Operational Efficiency Ratio (OER), dan Financing to Deposit Ratio (FDR) terhadap market share Bank Umum Syariah (BUS) di Indonesia selama 2020–2024. Data sekunder dianalisis menggunakan regresi linier berganda dengan uji deskriptif, uji asumsi klasik (normalitas, multikolinearitas, autokorelasi, heteroskedastisitas), serta uji hipotesis (koefisien determinasi dan parsial). Hasil menunjukkan bahwa CAR dan FDR berpengaruh negatif signifikan secara parsial terhadap market share BUS, ROA dan OER berpengaruh positif signifikan terhadap market share BUS sedangkan NPF tidak signifikan pada tingkat signifikansi 0,05. Model regresi menjelaskan 38,7% variasi market share, sedangkan sisanya dipengaruhi oleh faktor lain. Penelitian ini memberikan kontribusi dalam memahami determinan pangsa pasar bank syariah di Indonesia.
Return Saham Syariah pada Perusahaan JII: Analisis Pengungkapan Environmental Social Governance dan Kebijakan Dividen L. L., Dinda Indri; Eliza, Any; Pratomo , Dimas
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v10i2.3125

Abstract

This study aims to analyze the effectiveness of Environmental, Social, and Governance disclosure and dividend policy on stock returns of companies included in the Jakarta Islamic Index for 2020–2023. The research employs a quantitative approach by utilizing secondary data, gathered through purposive sampling, resulting in 11 companies that consistently released annual and sustainability reports throughout the observation period, resulting in 44 observations. The panel data regression technique was employed for data analysis, with model selection guided by the results of the Chow test, Hausman test, and Lagrange Multiplier (LM) test. To ensure the validity of the estimated model, classical assumption diagnostics, including checks for multicollinearity and heteroscedasticity. The results show that ESG disclosure has no significant influence on stock returns. The dividend policy, as measured by the Dividend Payout Ratio (DPR) has a significant and negative influence on stock returns. Simultaneously, ESG disclosure and dividend policy have a significant influence on stock returns.
Pengaruh BI Rate, Inflasi, NPF, BOPO, dan FDR Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2019-2024 Marshella Sukma; Any Eliza; Rosydalina Putri
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 8 No 2 (2026): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v8i2.474

Abstract

This study aims to analyze the effect of the BI Rate, inflation, Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on profitability proxied by Return on Assets (ROA) in Islamic Rural Banks (BPRS) in Indonesia. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data in the form of monthly aggregate industry data of BPRS in Indonesia, consisting of 72 observations during the research period. The results show that partially, the BI Rate and inflation have no significant effect on ROA. Meanwhile, NPF has a significant effect on ROA, BOPO has a negative and significant effect on ROA, and FDR has a positive and significant effect on ROA. Simultaneously, all independent variables significantly affect ROA. These findings indicate that BPRS profitability is more influenced by internal factors such as operational efficiency, financing quality, and the optimization of the intermediation function rather than external factors.
ANALISIS PENGARUH PENANAMAN MODAL ASING DAN HARGA MINYAK DUNIA TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA TAHUN 2006-2024 Desma Apri Yanti; Any Eliza; Diah Mukminatul Hasimi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7494

Abstract

Economic growth is a key indicator in assessing the success of a country's development. In the context of Indonesia as a developing country, economic growth is influenced by various external factors, including foreign direct investment (FDI) and world oil prices. Foreign investment plays a role in increasing production capacity, creating jobs, and transferring technology, while fluctuations in world oil prices affect macroeconomic stability through production costs, inflation, and the trade balance. From an Islamic economic perspective, economic growth is not only assessed by increasing output, but must also be aligned with the principles of justice, welfare, and sustainability in accordance with the objectives of maqāṣid al-sharī‘ah. This study aims to analyze the effect of foreign direct investment and world oil prices on Indonesia's economic growth during the 2006–2024 period using the Vector Error Correction Model (VECM) approach. The VECM method is used to identify short-term and long-term relationships between variables and adjustment mechanisms towards long-term equilibrium. This study uses secondary time series data sourced from national and international official institutions.
The Influence of Audit Fees and Auditor Assessment on Financial Decision Making in Banking Companies at the Indonesian Stock Exchange (2020-2024) Nurul Habibah; Any Eliza; Rosydalina Putri
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2260

Abstract

This study aims to analyze the influence of audit fees and auditor assessments on financial decision-making in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of the study is based on the importance of reliable and timely financial information as a basis for decision-making by management and investors, especially in the banking sector which has strict regulations and high transaction complexity. The study uses an associative quantitative approach with secondary data from annual reports and independent auditor reports. The sample was determined using a purposive sampling method, with logistic regression analysis techniques. The results of the study indicate that audit fees do not significantly influence financial decision-making (H1 is rejected), while auditor assessment also does not significantly influence financial decision-making (H2 is rejected). Simultaneously, audit fees and auditor assessment do not show a significant influence on financial decision-making. This finding indicates that in the banking context at the IDX, variations in audit fees and auditor assessment indicators are not strong enough to influence financial decisions compared to other more dominant factors such as fundamental financial performance conditions and internal and external monitoring mechanisms. This study provides empirical contributions by enriching evidence regarding the role of audit fees and auditor assessments in financial decision-making in the banking sector in Indonesia and provides input for regulators, bank management, and the public accounting profession regarding the importance of ensuring that the added value of audits is substantively reflected in the reporting and decision-making process.
ANALISIS PENGARUH ESG DISCLOSURE, GREEN FINANCING, DAN KINERJA SAHAM TERHADAP PREFERENSI INVESTOR (STUDI PADA SAHAM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2024) Nur Rista Rista; Any Eliza; Anggun Okta Fitri
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol. 5 No. 1 (2026): January 2026
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/0n8j4538

Abstract

Abstract This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure, Green Financing, and Stock Performance on Investor Preference in Sharia-compliant stocks listed on the Indonesia Stock Exchange during the 2019–2024 period. The research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and official publications from the Indonesia Stock Exchange, the Financial Services Authority (OJK), Yahoo Finance, and RTI Business. The sample consisted of 20 Sharia-listed companies selected through purposive sampling, resulting in 120 panel data observations. Data were analyzed using panel data regression with the Common Effect Model (CEM) in EViews 13. The results indicate that ESG Disclosure has a negative but insignificant effect, while Green Financing and Stock Performance have positive but insignificant effects on Investor Preference. Simultaneously, all variables have no significant effect. These findings suggest that investor preference is influenced more by Sharia compliance, risk perception, market sentiment, and investor characteristics than by sustainability and financial performance. Keywords: ESG Disclosure, Green Financing, Stock Performance, Investor Preference, Sharia Stocks.
Pengaruh Pengungkapan Emisi Karbon dan Financial Sustainability Terhadap Nilai Perusahaan Dengan Media Exposure Sebagai Variabel Moderasi Antika Intan Paradilla; Any Eliza; Siska Yuli Anita
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3165

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh pengungkapan emisi karbon dan keberlanjutan keuangan terhadap nilai perusahaan dengan paparan media sebagai variabel moderasi (studi pada perusahaan yang terdaftar di indeks Sri Kehati tahun 2020-2023). Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan tahunan. Populasi dalam penelitian ini adalah 25 perusahaan yang terdaftar di indeks Sri Kehati tahun 2020-2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Teknik analisis data yang digunakan adalah dengan menggunakan uji analisis regresi termoderasi, uji analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh negatif signifikan terhadap nilai perusahaan, keberlanjutan keuangan berpengaruh negatif signifikan terhadap nilai perusahaan, paparan media memoderasi pengaruh negatif antara pengungkapan emisi karbon terhadap nilai perusahaan, paparan media memoderasi pengaruh positif antara keberlanjutan keuangan terhadap nilai perusahaan.
Strategi Pemasaran Yang Efektif Untuk Meningkatkan Literasi Keuangan Syariah Bagi Generasi Milenial: Perspektif Bank Syariah Modern Elfa Duwina; Anggun Okta Fitri; Any Eliza
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 2 No. 1 (2025): Inflasi - Mei
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v2i1.89

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis strategi pemasaran yang efektif dalam meningkatkan literasi keuangan syariah di kalangan generasi milenial dari perspektif bank syariah modern. Generasi milenial, sebagai kelompok demografis terbesar saat ini, memiliki peran penting dalam perkembangan ekonomi syariah. Namun, tingkat literasi keuangan syariah dikalangan generasi milenial masih relatif rendah. Oleh karena itu, diperkukan strategi pemasaran yang tepat dan inovatif untuk menjangkau dan mengedukasi mereka. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan studi kasus pada beberapa bank syariah modern di indonesia. Hasil penelitian diharapkan dapat memberikan rekomendasi strategi pemasaran yang efektif, yang meliputi aspek perencanaan, implementasi, dan evaluasi, bagi bank syariah modern dalam meningkatkan literasi keuangan syariah di kalangan generasi milenial. Rekomendasi ini akan mempertimbangkan karakteristik generasi milenial, tren digital, dan prinsip-prinsip syariah.
Analisis Pemberdayaan Perempuan Dalam Ekonomi Politik Terhadap IPM Perempuan di Indonesia Tahun 2015-2023 Rika Kurnia; Any Eliza; Okta Supriyaningsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7417

Abstract

The low HDI of women in Indonesia causes gender inequality. The purpose of this study is to examine women's empowerment in the political economy on women's HDI in Indonesia from 2015 to 2023. This type of research uses a quantitative type. The secondary data used in this analysis comes from the official website of the Indonesian Central Bureau of Statistics (BPS), and the technique used is panel data regression which is then processed using the E-views 10 application with the panel data regression method and the Fixed Effect Model is determined as the most optimal model for analyzing the effect of independent variables on the dependent variable partially or simultaneously. The results stated that partially, the variable percentage of women entrepreneurs had a negative and insignificant effect on the HDI of women in Indonesia, the variable percentage of women as managers, professionals, administrators and technicians had a positive and significant effect on the HDI of women in Indonesia, while the variable of women in parliament had a significant negative effect on the HDI of women in Indonesia. The results of the analysis simultaneously variable percentage of women entrepreneurs, percentage of women as managers, professionals, administrators, and technicians, percentage of women in parliament have a significant effect on the HDI of women in Indonesia in 2015-2023.
Co-Authors A. Zuliansyah Abdullah Hasan, M Hadi Alamsyah Adjila Mohamed Agnes Kurnia Agnes Kurnia Agus Kurniawan Ahmad Hazas Syarif Aina Nur Ajizah, Syifa Ali Abdul Wakhid Anggun Okta Fitri Antika Intan Paradilla Cris Kuntadi Deki Fermansyah Desma Apri Yanti Diah Mukminatul Hasimi Dinda Fali Rifan Elfa Duwina Ermawati , Liya Ermawati, Liya Ersi Sisdianto Fidiantoro, Aldi Agung Firginia Amanda 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 L. L., Dinda Indri M. Yusuf Bahtiar Mariska, Yeni Marjuni, Kamaluddin Nurdin Marshella Sukma Mawarni, Intan Melvia , Efta Mohamad, Mohaizi bin Mohamed, Adjila Muhammad Iqbal Fasa Nasor, Nasor Nasrudin Ningsih, Nur Wahyu Novanza Hasan Novita Lela Sari Nur Rista Rista Nurhayati Nurhayati Nurlaili Nurlaili Nurlaili Nurlaili Nurlatifah, Lilik S Nurpasya, Putri Nurul Habibah Okta Supriyaningsih Pratomo , Dimas 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 Siska Yuli Anita Suharto Suharto Suharto Suhendar Suhendar Suhendar Suhendar, Suhendar Susanto, Is Syarif, Hazas Vergi Saputra Vitria Susanti Wulan Ramadani Trisnaudy Wulan Ramadani Trisnaudy Yolanda Septian Yudhistira Ardana Yudhistira Ardana Zuliansyah, A. Zuliansyah