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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 Indonesian Journal of Islamic Economics and Business 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 Manajemen, Akuntansi, Ekonomi 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 Ribhuna: Jurnal Keuangan dan Perbankan 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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Analysis Effectiveness Of The Accounting Information System For Cash Receipts And Disbursements In Supporting Internal Nurpasya, Putri; Eliza, Any; Sisdianto, Ersi; Zuliansyah, A. Zuliansyah; Mohamed, Adjila
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.v6i1.4980

Abstract

Internal control and Accounting Information System are closely related. In the cash receipts and disbursements cycle, the use of AIS is a necessity because there is a significant risk of misappropriation, thus requiring strict supervision of cash. Companies are expected to utilize AIS technology carefully to enhance effectiveness. The research aims to measure the effectiveness level of the Cash Receipts and Disbursements AIS in supporting internal control, which will be further examined from an Islamic perspective. This is a qualitative research where primary and secondary data are sourced from interviews and documentation. Data analysis is descriptive and qualitative, combined with a checklist method using Dean J. Champions' formula to measure the AIS effectiveness, which serves as the basis for evaluating whether the AIS can support internal control at PT. Haleyora Power Region 7 Lampung.The measurement results based on quality standards and Sharia principles show a score of 100%, and the evaluation indicates that the AIS has proven to be effective in supporting the internal control procedures at PT. Haleyora Power Region 7 Lampung.
Effect of Green Finance, Zakat Performance Ratio, and Good Corporate Governance on SDGs in Islamic Commercial Banks Novita Lela Sari; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2710

Abstract

Purpose – This study aims to examine the impact of Green Finance, the Zakat Performance Ratio, and Good Corporate Governance on the achievement of Sustainable Development Goals in Indonesian Islamic commercial banks. Methodology – The type of research employed in this study is quantitative research, as it is based on positivism for data collection and analysis, to test hypotheses. Samples in this study were obtained using purposive sampling. The criteria considered are Islamic banks that issue annual reports and Sustainability reports, as well as the issuance of zakat distribution reports. Based on the determination of these categories, 14 Islamic banks were selected as the sample of this study. Findings – Based on the study’s results, it was concluded that Green Finance has an impact on the Sustainable Development Goals, whereas Zakah Performance Ratio and Good Corporate Governance do not. Simultaneously, Green Finance, Zakat Performance Ratio, and Good Corporate Governance affect the Sustainable Development Goals. Implications – This study may serve as a valuable guide for developing more sustainable business plans, regulations, and operational procedures, enabling Indonesia’s Islamic banking industry to contribute more effectively to achieving the Sustainable Development Goals. Originality – This study offers originality by simultaneously integrating Green Finance, Zakat Performance Ratio, and Good Corporate Governance as key variables that have not been studied together in the unique context of Islamic commercial banks in Indonesia, to measure their contribution to achieving the Sustainable Development Goals.
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%.
The Influence of Accounting Knowledge, Information Technology, and Government Support on the Use of Accounting Information on MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency Amanda, Putri Amelia; Eliza, Any; Ulfah, Ghina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.568

Abstract

This study aims to analyze the influence of accounting knowledge, information technology, and government support on the use of accounting information in MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency. The research employed a quantitative method through the distribution of questionnaires to 44 respondents. Data analysis was conducted using SmartPLS. The results of the study indicate that government support has a positive and significant effect on the use of accounting information, while accounting knowledge and information technology do not have a positive and significant effect on the use of accounting information. This research provides both theoretical and practical contributions in encouraging the use of accounting information as a basis for decision-making and financial management in MSMEs efficiently and sustainably. It is recommended that the government and MSME actors strengthen collaboration in training and financial system digitalization.
The Influence of Accounting Knowledge, Information Technology, and Government Support on the Use of Accounting Information on MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency Amanda, Putri Amelia; Eliza, Any; Ulfah, Ghina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.568

Abstract

This study aims to analyze the influence of accounting knowledge, information technology, and government support on the use of accounting information in MSMEs in Tulung Melati Village, Bekri District, Central Lampung Regency. The research employed a quantitative method through the distribution of questionnaires to 44 respondents. Data analysis was conducted using SmartPLS. The results of the study indicate that government support has a positive and significant effect on the use of accounting information, while accounting knowledge and information technology do not have a positive and significant effect on the use of accounting information. This research provides both theoretical and practical contributions in encouraging the use of accounting information as a basis for decision-making and financial management in MSMEs efficiently and sustainably. It is recommended that the government and MSME actors strengthen collaboration in training and financial system digitalization.
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.
Pengaruh Cash Conversion Cycle, Interest Income Growth, dan Cash Flow terhadap Cash Holding (Studi Pada Perusahaan Makanan dan Minuman yang terdaftar di BEI Tahun 2021-2023) Liawati, Dede; Any Eliza; Zulaikah
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.1764

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Cash Conversion Cycle, Interest Income Growth, dan Cash Flow terhadap Cash Holding pada perusahaan makanan dan minuman yang terdaftar di (BEI) periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Sampel penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di BEI periode 2021-2023. Hasil penelitian menunjukkan bahwa Cash Conversion Cycle, Interest Income Growth dan Cash Flow memiliki pengaruh signifikan terhadap Cash Holding. Namun, pengaruh Interest Income Growth terhadap Cash Holding belum dapat dipastikan karena kurangnya data dan penelitian yang spesifik membahas tentang pengaruh Interest Income Growth terhadap Cash Holding pada perusahaan makanan dan minuman di Indonesia. Penelitian ini memberikan kontribusi pada literatur akuntansi dan keuangan tentang faktor-faktor yang mempengaruhi Cash Holding pada perusahaan makanan dan minuman di Indonesia. Hasil penelitian ini dapat digunakan sebagai referensi bagi perusahaan dan investor dalam membuat keputusan keuangan yang lebih baik.
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.
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) Rista, Nur 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 analyze the effect of Environmental, Social, and Governance (ESG) Disclosure, Green Financing, and stock performance on investor preferences in Sharia-compliant stocks listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study adopts a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports, as well as capital market data sourced from the IDX, the Financial Services Authority (OJK), Yahoo Finance, and RTI Business. The research sample consists of 20 Sharia-compliant listed companies selected through a purposive sampling method, resulting in 120 panel data observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS Statistics 25. The results indicate that ESG Disclosure and Green Financing have a positive but insignificant effect on investor preferences, while stock performance has a negative and insignificant effect. Simultaneously, the three variables do not have a significant effect on investor preferences, with a coefficient of determination (R²) value of 0.001. These findings suggest that investor preferences in Sharia stocks in Indonesia are not yet primarily influenced by sustainability and financial performance factors, but are more affected by other aspects such as Sharia compliance, risk perception, market sentiment, and investor behavior. Keywords: ESG Disclosure, Green Financing, Stock Performance, Investor Preference, Sharia Stocks.
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 Anggun Okta Fitri 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 L. L., Dinda Indri Liawati, Dede 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 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 Rista, Nur Rista 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 Zulaikah Zuliansyah, A. Zuliansyah