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All Journal Majalah Kedokteran Bandung Jurnal Sosiologi Reflektif Agrointek Jurnal Al-Tadzkiyyah Industria: Jurnal Teknologi dan Manajemen Agroindustri Jurnal Pendidikan Agama Islam Al-Thariqah JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Assets: Jurnal Akuntansi dan Pendidikan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Masyarakat Merdeka (JMM) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Majalah Ilmiah Bijak To Maega: Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Pengabdian Masyarakat IPTEKS Indonesian Journal of Cultural and Community Development Jurnal Andi Djemma I Jurnal Pendidikan Abdimisi Journal Pharmasci (Journal of Pharmacy and Science) Jurnal Abdimas Bina Bangsa Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) KESANS : International Journal of Health and Science Procedia of Social Sciences and Humanities Asian Journal of Health Research Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium Jurnal Rumpun Ilmu Kesehatan Journal of Artificial Intelligence and Digital Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Academic Journal Research Fokus Abdimas International Journal Multidisciplinary Journal of Social Comunity Services IJIE Journal of Halal Lifestyle and Sustainability Journal of Artificial Intelligence and Digital Economy
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Pengaruh Tingkat Suku Bunga, Laba Bersih dan Free Cash Flow terhadap Return Saham Alfarizi, Ronaldo Alfarizi; Handayani, Puspita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6480

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh Tingkat Suku Bunga, Laba Bersih dan Free Cash Flow terhadap Return Saham pada perusahaan sektor Food and beverage yang terdaftar di BEI periode 2020-2024. Jenis penelitian ini adalah penelitian kuantitatif dan menggunakan data sekunder berupa annual report ataupun laporan keuangan tahunan yang bersumber dari website resmi Bursa Efek Indonesia (BEI) dan situs perusahaan serta website resmi suku bunga BI. Populasi dalam penelitian ini adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di BEI pada tahun 2020-2024 sebanyak 131 perusahaan sebagai populasinya, dan teknik sampel yang digunakan ialah purposive sampling dengan memenuhi kriteria sebanyak 17 perusahaan yang dijadikan sampel dalam 5 (lima) tahun pengamatan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi data panel dalam aplikasi software Eviews 12. Metode analisis yang digunakan meliputi statistik deskriptif, regresi data panel, pemilihan model regresi data panel, uji asumsi klasik, koefisien determinasi, uji F sebagai uji simultan, serta uji t sebagai uji parsial. Hasil penelitian ini menunjukkan secara simultan bahwa Tingkat Suku Bunga, Laba Bersih dan Free Cash Flow berpengaruh terhadap Return Saham. Secara Parsial menunjukkan bahwa Laba Bersih dan Free Cash Flow berpengaruh terhadap Return Saham, sedangkan Tingkat Suku Bunga tidak berpengaruh terhadap Return Saham.
Corporate Governance and Financial Report Integrity: An Analysis of Independent Commissioners and Institutional Ownership Handayani, Puspita; Febriyanto, Andi; Putri, Nabila
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.16-24

Abstract

Financial statement integrity is a crucial element in maintaining public trust and supporting sound economic decision-making, particularly in sectors related to essential consumer needs. However, despite the formal implementation of corporate governance mechanisms, concerns about governance effectiveness in safeguarding reporting integrity remain evident in the Indonesian capital market. This study examines how independent commissioners and institutional ownership affect financial statement integrity in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024, using agency theory and resource dependence theory. Using a quantitative approach with panel data regression, the study analyzes 145 firm-year observations and applies the Random Effects Model as the most appropriate estimation technique. The results indicate that both independent commissioners and institutional ownership have a negative and significant effect on financial statement integrity. These findings suggest that governance mechanisms may function merely as formal compliance tools rather than effective monitoring and resource-providing instruments. Independent commissioners show limited effectiveness due to inadequate involvement and insufficient financial expertise, while institutional investors prioritize short-term performance objectives that may encourage opportunistic financial reporting. This study concludes that the effectiveness of corporate governance in enhancing financial statement integrity depends not only on structural compliance but also on the quality, independence, and strategic role of governance actors, providing important implications for regulators and practitioners.
GENERATION Z DIGITAL WALLET USERS: COMPLIANCE ANALYSIS IN THE PERSPECTIVE OF FIQH MU'AMALAH IN THE ERA OF FINANCIAL TECHNOLOGY Puspita Handayani; Hawwa Zahrani; Eka Ayu Pratiwi; M. Rizal Yulianto
Journal of Artificial Intelligence and Digital Economy Vol. 3 No. 1 (2026): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v3i1.1662

Abstract

Objective: This article aims to analyze the use of digital wallets by Generation Z from the perspective of sharia compliance in the perspective of fiqh mu'amalah in the era of financial technology. Method: The method used is a literature study with a normative-analytical approach to the concept of contract, prohibition of usury, gharar, and maisir, as well as the maqasid al-shari'ah approach. Results: The use of digital wallets is allowed as long as it meets the principle of contract clarity, is free from elements of riba and gharar, and is oriented towards benefits. However, structural challenges related to fund management, promotion transparency, and digital ethics require strengthening sharia governance. Novelty: This article contributes theoretically to contemporary mu'amalah fiqh studies and offers practical insights for developing fintech in alignment with Islamic values.
The Dialectic of Religion and Science in Islam: A Comparative Study of Ian G. Barbour and Seyyed Hossein Nasr Puspita Handayani; Syafi’ur Rohman; Syafiq A. Mughni
International Journal on Integrated Education Vol. 9 No. 3 (2026): International Journal on Integrated Education (IJIE)
Publisher : Researchparks Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijie.v9i3.5788

Abstract

The relationship between religion and science in contemporary Islam cannot be understood merely as conflict or separation, but rather as a complex integrative relationship. This study comparatively analyzes the thoughts of Ian G. Barbour and Seyyed Hossein Nasr regarding the epistemological construction of the religion-science relationship. The method employed is a literature review with a descriptive-analytical and critical-comparative approach through primary and secondary source exploration. The results show that Barbour developed a typology of religion-science relationships (conflict, independence, dialogue, integration) that is analytical and pluralistic, whereas Nasr offers a metaphysical critique of modern science through the concept of sacred science based on tawhid (monotheism). Both scholars reject absolute conflict and recognize the inherent limitations of modern science, yet they differ in their epistemological foundations and integrative orientations. This study concludes that the integration of religion and science requires a transformation from a dualistic to an integrative paradigm that encompasses both methodological and metaphysical dimensions, rendering it highly relevant for the development of Islamic scholarship and contemporary education oriented toward values, meaning, and spirituality.
Co-Authors Abda Abda Abror, M Ahmad Hariyadi, Ahmad Ainun Nadlif Akbar, Dzulfikar Alfarizi, Ronaldo Alfarizi Ali Mudlofir Ambarwati Anis Farihah ARDIANSYAH, SYAHRUL Arianata, Farrel Arif, M Lukman Ario Khairul Habib Ario Khoirul Habib Ayumi Rahma Bambang Rahardjo Cahyani, Nabila Duwi Cantika Rila Zety, Wita Daniel Daniel Dewi, Ratih Frastika Dine Meigawati Eka Ayu Pratiwi Fachrizal Chaery, Ahmad Ridho Febriyanto, Andi Fina Ratnasari Galuh Rahmana Hanum Galuh Ramana Hanum Galuh Ratmana Hanum Hana Catur Wahyuni Hanun Asrohah Haryoso, Gunung Subagyo Anom Hawwa Zahrani Hidayah , Nur Ikwandi , Muhamad Ripin Ima Faizah Irfansyah, Muhammad Noor juitania, juitania Khoiriyah, Niswatin Kusaeri Kustiawan, Dian Laurensia Yunita, Laurensia Lestari, Putri Zulfa M Baihaqi M. Rizal Yulianto M. Yunus Abu Bakar Makhsun, Toha Maulana, Ilyas Mayda Sumantri, Yuriska Miranti, Novani Mohammad Suryawenata Muhammad Bagas M Muhammad Bagas Mahaputra Muthohharoh, Nur Millah Nihlatul Qudus Sukma Nirwana Nugrahanti Prasetyorini Nur Khofifah , Nisa’ Nur Kholis Nur Kholis Nurhayati Nurhayati Nursita, Meta Nyoman Suwarta Pratiwi, Adhitya Putri Purba, Irene Silvia Purwanti, Yanik Putri , Eva Roesmadayanti Putri, Nabila Rafdiansyah, Muhammad Ainur Rahma, Ayumi Raissa Gardiana , Gladys Ramadhan, Faisal Ramadhani Nurbaya , Syarifah Ratnasari, Fina Rima Azara Rima Azzahra RR. SRI HANDAYANI Sari , Jasinta Kartika Sasmithaningrum , Talitha Destiny Silviyani, Yuli Anita Sri Lestari Linawati Supriyadi Supriyadi Suryatiningsih Syafiq A. Mughni Syafi’ur Rohman Syarifa Ramadhani Nurbaya Syarifudin Syarifudin Taniatara , Maulydia Briegga Titis Wulandari Wibisono, Hermawan Wiyasa, I Wayan Arsana Yahya Irwanto Zico Alamsyah