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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN Business, Economics and Entrepreneurship Jurnal Akademi Akuntansi (JAA) RATIO: Reviu Akuntansi Kontemporer Indonesia Akuntansi Bisnis & Manajemen (ABM) Journal of Islamic Economic and Business Research Proceedings Series on Social Sciences & Humanities JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research IIJSE Journal of Fundamental Management (JFM)
Suryo Budi Santoso
Universitas Muhammadiyah Purwokerto
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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KUALITAS PELAYANAN DENGAN MENGGUNAKAN TEKNOLOGI DIGITAL PADA PEGADAIAN SYARIAH DI INDONESIA Ayu Andini; Widi Boerdan; Fika Febrianti; Muhammad Fadhil Maulana; Suryo Budi Santoso
Business, Economics dan Entrepreneurship Vol 4 No 2 (2022): Business, Economics and Entrepreneurship
Publisher : Institut Shanti Bhuana, Program Studi Kewirausahaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/b.e.e..v4i2.443

Abstract

Tujuan dari penelitian yaitu agar dapat mengetahui kualitas pelayanan pada Pegadaian Syariah yang menggunakan teknologi digital. Dalam metode ini menggunakan metode kualitatif. Hasil dari penelitian ini menunjukkan sistem online yang disediakan oleh pihak pegadaian sangat efektif bagi nasabah yang ingin bertransaksi dimana saja. Namun, pegadaian digital tidak berjalan dengan baik karena kurangnya komunikasi sosial dari pegadaian tentang sistem layanan baru, yaitu online yang mudah diakses, gratis serta dengan cara mengunduh Play Store ataupun App Store. Karena teknologinya rawan kesalahan dan kegagalan transaksi, nasabah lebih memilih menggunakan pendekatan manual daripada aplikasi Pegadaian Syariah Digital. Seharusnya nasabah dapat menggunakan aplikasi Pegadaian Syariah Digital untuk melakukan transaksi smartphone tanpa harus melakukannya secara manual. Dengan dibuatnya aplikasi Pegadaian Syariah Digital ini, konsumen dapat bertransaksi tanpa harus mengunjungi Pegadaian Syariah secara fisik, dan aplikasi ini mencakup berbagai pilihan yang dapat dipilih pada saat bertransaksi.Dibandingkan dengan layanan online, nasabah Pegadaian Syariah masih lebih memilih layanan manual, dengan hanya sedikit pengguna layanan yang menggunakan aplikasi Pegadaian Syariah Digital. Dikarenakan kurangnya sosialisasi kelembagaan dengan klien dan kurangnya informasi klien tentang aplikasi Pegadaian Syariah Digital. Selain itu, berdasarkan perbandingan kualitas layanan, manual layanan tidak terlalu menuntut konsumen. Ilmu manajemen perbankan terkait dengan kualitas layanan. Kualitas pelayanan didefinisikan sebagai ukuran relatif dari kebaikan suatu produk atau jasa, serta kesesuaian dan kesesuaian produk atau jasa dengan orang lain, sehingga pelanggan dapat menikmati kualitas pelayanan yang baik. Rasio profitabilitas digunakan di pegadaian syariah untuk menentukan tingkat keuntungan atau keuntungan suatu korporasi. Faktor internal dan eksternal dapat mempengaruhi pegadaian syariah memperoleh keuntungan atau tidak.
Analysis of The Islamic Leadership, Islamic Work Ethics and Intellectual Intelligence on Employee Performance with Islamic Organization Culture as Moderated Variables Wilson Candra; Naelati Tubastuvi; Suryo Budi Santoso; Eko Haryanto
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.21

Abstract

This study aims to determine the effect of Islamic leadership, Islamic work ethic, and intellectual intelligence on employee performance with Islamic organizational culture as a moderating variable. The sample selection in this study was carried out by purposive sampling. Collecting data using a questionnaire. Based on the criteria, 120 respondents became the samples. Respondents must meet requirements such as Islam, a bachelor’s degree, and have 3 years of experience in Islamic banking. Hypothesis analysis using SPSS. The analytical technique used in this study is multiple regression analysis or Moderate Regression Analysis (MRA) to examine the interaction between variables. The results of this study indicate that Islamic Leadership, Islamic Work Ethics and Intellectual Intelligence can affect employee performance. Then Organizational Culture is not able to moderate the influence of Islamic Leadership and Islamic Work Ethics on Employee Performance, but organizational culture is able to moderate Intellectual Intelligence on Employee Performance.
Effect of Profitability, Leverage, and Liquidity on Company Value with Dividend Policy as A Moderation Variable (In IDX High Dividend Companies 20 Period 2017 – 2021) Silvia Mutiara Prihanta; Ira Hapsari; Suryo Budi Santoso; Hardiyanto Wibowo
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2393

Abstract

This study aims to examine the effect of profitability, leverage, and liquidity on company value at IDX High Dividend 20 with a moderating variable, namely dividend policy. The type of data used is secondary data obtained from the IDX and the samples used in this study are companies that are included in the high dividend index criteria for 2017 - 2021 so a sample of 81 is obtained. The sampling technique is purposive sampling with a pooled unbalanced sample or using all samples. existing but not balanced in the number of years. The data analysis method used is Moderated Regression Analysis (MRA). The results of the analysis test show that the effect of profitability, leverage and dividend policy has a positive effect on company value, and liquidity has no effect on company value. In addition, the dividend policy is not able to moderate profitability, leverage, and liquidity on company value.
The Effect of Earnings Per Share (EPS) and Company Size on Company Value with Return on Assets as Moderating Variables (Case Study of Companies Registered on JII-70 during the Covid-19 Period in 2020-2021) Fyna Maulina; Suryo Budi Santoso; Sri Wahyuni; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2376

Abstract

This study examines the effect of company size and Earnings Per Share (EPS) on firm value with Return on Assets (ROA) as a moderating variable in companies listed on JII-70 during the Covid-19 period 2020-2021. The sampling technique used in this study This is a purposive sampling technique so that as many as 98 data are obtained. The data analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA) with the help of the SPSS program. The results showed that the EPS variable had no effect on firm value, firm size had a negative effect on firm value, ROA strengthened the effect of the EPS relationship on firm value, and ROA weakened the effect of firm size on firm value.
The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability Tukhfatul Aeny; Iwan Fakhruddin; Suryo Budi Santoso; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i2.2427

Abstract

This study aims to determine the effect of intellectual capital, the size of the sharia supervisory board, and the Islamicity performance index which is proxied by the profitsharing ratio and the zakat performance ratio on profitability which is proxied by Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research uses a quantitative approach. The population of this study is Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) for the 2017-2021 period and the sample size is 15 banks. Data processing in this study used the STATA 17 program. The analytical method used in this study was the panel data regression analysis model. The results of this study indicate that the Intellectual Capital and Zakat Performance Ratio variables have a positive effect on profitability. Meanwhile, the size of the Sharia Supervisory Board and ProfitSharing Ratio has no effect on Profitability
The Effect of Financial and Non-Financial Performance on Islamic Social Reporting Caesara Insan Juniar; Iwan Fakhruddin; Suryo Budi Santoso; Siti Nur Azizah
Indonesian Journal of Business Analytics Vol. 3 No. 2 (2023): April, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i2.2223

Abstract

The development of sharia banking is the reason for the need for disclosure of social responsibility in accordance with sharia principles. This study aims to empirically examine the influence of Profitability, Liquidity, Leverage and Sharia Supervisory Board Size on Islamic Social Reporting in Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). The theoretical basis used in this research is Legitimacy Theory and Shari'ah Enterprise Theory. This study used a purposive sampling method so that a sample of 11 banks was obtained during the 2017-2021 period. In this study using secondary data and data analysis method used is multiple linear analysis. The research results show that Profitability has a negative and significant effect on Islamic Social Reporting and Liquidity has a positive and significant effect on Islamic Social Reporting . Meanwhile, Leverage and Size of the Sharia Supervisory Board each do not have a significant effect on Islamic Social Reporting.
Determinan Kebijakan Utang (Studi Kasus Pada Badan Usaha Milik Negara (Bumn) Di Indonesia Periode 2019-2021) Ainul Faizah Zahroh; Hadi Pramono; Suryo Budi Santoso; Hardiyanto Wibowo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1105

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana struktur aset, free cash flow, invesment opportunity set, ukuran perusahaan berpengaruh terhadap kebijakan utang dalam studi kasus di Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan BUMN yang tercatat sebanyak 89 perusahaan selama tahun 2019-2021. Sampel dipilih berdasarkan metode purposive sampling dan didapat sampel 27 perusahaan. Regresi data panel digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif signifikan terhadap kebijakan utang antara struktur aset, FCF dan ukuran perusahaan. Namun, hubungan antara invesment opportunity set dan kebijakan utang tidak dapat dibuktikan dalam penelitian ini.
E-BANKING APPLICATION INFORMATION SYSTEM IN SHARIA BANK: Sharia Banking, Information System, E-Banking Novi Sofwatunnisa; Muizz Doni Kurniawan; Muhammad Ilhan Manzis; Hardian Rifanza; Suryo Budi Santoso
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 2 (2023): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v8i2.1625

Abstract

The purpose of this study is to determine the management information system used to implement the use of E-banking at Islamic banks using digital technology in the form of gadgets or smartphones. Islamic economic growth has entered Indonesia's broad economic policy framework, so that sharia-based banking has become the driving force for the development of traditional banks. In carrying out its activities, Islamic banks utilize information technology to form and create systems in Islamic banking, namely a special application that can facilitate transaction procedures for customers so that Islamic banks can be said to be relatively good at applying technology.
Pengaruh Kemajuan Teknologi Informasi Terhadap Saham Syariah Elza Devi Wiranti; Sandra Dewi; Ira Sagita; Fara Rizqy Salsabila; Suryo Budi Santoso
Tirtayasa Ekonomika Vol 18, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v18i1.15548

Abstract

Abstrak Saham syariah merupakan produk investasi yang menerapkan sistem syirkah atau kepemilikan saham yang menitikberatkan pada kesepakatan dan tanggung jawab antara dua pihak atau lebih. Teknologi Informasi (TI) atau dalam bahasa inggris yaitu Information Technology (IT), istilah umum untuk teknologi yang membantu manusia membuat, memodifikasi, menyimpan, berkomunikasi, dan mendistribusikan informasi. Tujuan dari penelitian ini adalah untuk mendapatkan pemahaman tentang kemajuan teknologi informasi pada saham syariah saat ini. Penelitian ini merupakan penelitian deskriptif kualitatif, artinya menggambarkan subjek penelitian dengan menggunakan kajian literature pustaka dan mengumpulkan data-data yang telah dikumpulkan dibandingkan dengan sumber satu dengan sumber lainnya sehingga menghasilkan kesimpulan yang diharapkan. Hasil kesimpulan penelitian ini disajikan menggunakan data kualitatif dimana data-data tersebut berupa deskriptif kalimat, bukan berupa angka maupun diagram. Hasil dari penelitian ini mengungkapkan bahwa seiring dengan perkembangan teknologi informasi yang semakin pesat khususnya untuk saham-saham syariah semakin banyak ditemukan bahwa semakin berkembang dan maju. Saat ini teknologi semakin mudah dan praktis, sehingga jual beli saham semakin mudah. Teknologi informasi memberikan manfaat yang sangat banyak untuk perusahaan, diantaranya adalah dapat mengurangi aktivitas bisnis yang elusif juga memberikan informasi yang akurat, mudah dimengerti dan terjamin pada bentuk perencanaan, pengaturan, dan pengambilan ketentuan manajemen.Kata kunci: Teknologi informasi, bank syariah, saham syariah
Model Utaut Pada Perilaku Penggunaan Aplikasi Praktik Akuntansi Nurul Nazmi; Siti Nur Azizah; Suryo Budi Santoso; Amir
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.30730

Abstract

Purpose: This research aims to determine the influence of UTAUT theory factors on the intentions and behavior of Accounting Practice Application users. Methodology/approach: This research uses a quantitative approach. The research data includes all accounting study program students who use the Accounting Practice Application at Muhammadiyah University Purwokerto, Wijaya Kusuma University, and Jenderal Soedirman University. Findings: The results of the significance test of performance expectations, effort expectations, social influence, facilitating conditions, and learning value have a positive effect on behavioral intentions. Behavioral intentions have a positive effect on user behavior. Practical and Theoretical Contribution/Originality: These findings contribute to researchers paying more attention to factors influencing user intentions and behavior. Research Limitation: There is data that does not meet the criteria. This causes the research results to not be able to describe the population as a whole. To overcome this obstacle, future researchers can increase the population size so that the data obtained is more representative.
Co-Authors Ainul Faizah Zahroh Amir Ayu Andini Bima Cinintya Pratama Caesara Insan Juniar Dwi Winarni Edi Joko Setyadi Eko Haryanto Elza Devi Wiranti Ernawati Ernawati Eti Yustika Hartono Fara Rizqy Salsabila Fika Febrianti Friska Puji Rahayu Fyna Maulina Galih Prakoso Ganut Muharromi Hadi Pramono Hardian Rifanza Hardiyanto Wibowo Hengky Widhiandono Herlina Herlina Herni Justiana Astuti Ira Hapsari Ira Hapsari Ira Sagita Iwan Fakhruddin Kebba Saine Lulu Mardhiyah Sayekti Maryati Eka Lestari Mega Ayu Merdekawati Mudjiyanti, Rina Muhammad Fadhil Maulana Muhammad Ilhan Manzis Muizz Doni Kurniawan Naelati Tubastuvi Novi Sofwatunnisa Novianti Purnama Sari Nur Isna Inayati Nurul Nazmi Oddy Irvanto Fatariska Raka Dwi Pangestu Sandra Dewi Silvia Mutiara Prihanta Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Tiar Rizky Abdillah Tukhfatul Aeny Utari Setia Pratiwi Widi Boerdan Wilson Candra Yunita Restufani