Garuda - Garba Rujukan Digital

FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS ON INDONESIAN SHARIA COMMERCIAL BANKS Wardani, Cindi Kurnia; laili, Nur; Rifan, Dinda Fali
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 7, No 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42809

This study aims to determine the influence of Islamic corporate governance and company size on the integrity of financial statements in Indonesian Islamic commercial banks in 2020-2023. This study uses quantitative research. The kind of data used in this study is secondary data obtained from data on good corporate governance reports and annual reports of Indonesian Sharia commercial banks registered with the Financial Services Authority in 2020-2023. The data collection techniques in this study are documentation and literature studies. The data analysis method used is multiple linear regression using the IBM SPSS Version 25 tool. The results of this study show that Islamic corporate governance does not affect the integrity of financial statements. The size of the company does not affect the integrity of the financial statements. Islamic corporate governance and company size simultaneously do not affect the integrity of financial statements. Islamic corporate governance must be carried out in accordance with Sharia principles as stated in the Qur'an surah Al-Baqarah verse 282. Allah commands that every business activity be carried out with transparency and accountability.

Pengaruh Gamifikasi Terhadap Peningkatan Customer Loyalty Dan Customer Engagement Pada Aplikasi Shopee Dalam Perspektif Bisnis Islam Sazkia Putri Salsabila; Dinda Fali Rifan; Weny Rosilawati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.6540

Bisnis daring atau yang lebih dikenal dengan e-commerce sudah menjadi bagian dari kehidupan sehari-hari masyarakat di seluruh dunia, khususnya di Indonesia. Shopee menjadi marketplace yang menduduki peringkat pertama dalam hal jumlah pengunjung terbanyak pada tahun 2023. Strategi lain yang diterapkan perusahaan untuk meningkatkan daya saingnya adalah membangun sistem yang menarik dengan memperkenalkan konsep gamifikasi. Penelitian ini menggunakan pendekatan penelitian kuantitatif. Jumlah sampel penelitian ini adalah 316 mahasiswa yang menggunakan fitur gamifikasi Shopee. Hasil penelitian ini menunjukkan bahwa fitur gamifikasi Shopee berpengaruh positif dan signifikan terhadap Loyalitas Pelanggan. Selain itu, fitur gamifikasi Shopee berpengaruh positif dan signifikan terhadap Keterlibatan Pelanggan.

The Role Of The Production Cost Budget As An Instrument For Planning and Controlling Production Costs In the Islamic Economics Perspective Mayang, Mayang; Rifan, Dinda Fali
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.v5i1.18993

The purpose of this study is to determine the role of planning and controlling the production cost budget in terms of Islamic economics at Respiesusu Bandar Lampung. This study is qualitative and employs both primary and secondary data sources. The data was collected through interviews. The analysis technique employed was descriptive analysis, which is a means of describing or explaining facts connected to the discussion. In this case, the technique describes the analysis of Respiesusu's business planning and controlling production costs. The analysis yielded data on the production cost budget planning of Respiesusu Bandar Lampung from 2020 to 2021. The production cost budget plan was prepared according to the bottom-up theory and procedure, incorporating every line from bottom to top. However, the implementation of production costs did not meet the objective as planned, with a higher realization of 55.5% and 30.2% (unfavorable variance). In 2020, the difference in production cost deviation was greater than 5% in the uncontrolled deviation position, resulting in a suboptimal efficiency level of 155.67%. Furthermore, in 2021, production costs deviated by more than 5%, resulting in an unoptimized efficiency level of 128.56%. Jadi, anggaran biaya produksi pada UMKM Respiesusu belum berperan secara optimal sebagai alat pengendalian biaya produksi. Thus, the production cost budget at Respiesusu MSMEs has not performed optimally in terms of cost control. Furthermore, Islamic economics advocates operating the economic system in line with Islamic economics' laws and core principles, one of which is honesty.

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

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

THE INFLUENCE OF STRATEGIC AGILITY ON COMPETITIVE ADVANTAGE WITH ORGANIZATIONAL AMBIDEXTERITY AS MEDIATION AT MSME'S IN BANDAR LAMPUNG Nurfitriani, Salsa; Rifan, Dinda Fali; Sanjaya, Vicky F.
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 1 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i1.47706

Changes in economic behavior can be an obstacle for MSMEs, because there are still many MSMEs that are not ready for the changes that are occurring. In fact, the changes that often occur in the economic world can actually be used as a success factor for competitive advantage, if the company is able to take the right steps and strategies in a short time. This research aims to show strategies that can be used to increase the competitive advantage of MSMEs by involving strategic agility and through organizational ambidexterity as mediating variables. The population of this research is MSMEs in the culinary sector in Bandar Lampung City, namely 1,162 MSMEs. The total sample was 298 respondents obtained using the Slovin method. The analysis method uses a structural equation model (SEM) approach with the SmartPLS application. The research results show that strategic agility can have a positive and significant effect on competitive advantage. Strategic agility has a positive and significant effect on organizational ambidexterity. Organizational ambidexterity can have a positive and significant effect on competitive advantage. And organizational ambidexterity is able to mediate the influence of strategic agility on competitive advantage. Apart from that, MSMEs must be run in accordance with Islamic business ethics.

FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS ON INDONESIAN SHARIA COMMERCIAL BANKS Wardani, Cindi Kurnia; laili, Nur; Rifan, Dinda Fali
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42809

This study aims to determine the influence of Islamic corporate governance and company size on the integrity of financial statements in Indonesian Islamic commercial banks in 2020-2023. This study uses quantitative research. The kind of data used in this study is secondary data obtained from data on good corporate governance reports and annual reports of Indonesian Sharia commercial banks registered with the Financial Services Authority in 2020-2023. The data collection techniques in this study are documentation and literature studies. The data analysis method used is multiple linear regression using the IBM SPSS Version 25 tool. The results of this study show that Islamic corporate governance does not affect the integrity of financial statements. The size of the company does not affect the integrity of the financial statements. Islamic corporate governance and company size simultaneously do not affect the integrity of financial statements. Islamic corporate governance must be carried out in accordance with Sharia principles as stated in the Qur'an surah Al-Baqarah verse 282. Allah commands that every business activity be carried out with transparency and accountability.

The Effect of Total Asset Turnover and Return on Assets on Company Profit Growth (Study of Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 Periode Rahmawati, Iis; Rifan, Dinda Fali; Suryanto, Tulus; Pramasha, Raizky Rienaldy
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.v6i1.4971

This research aims to examine the influence of Total Asset Turnover and Return On Assets on company profit growth in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 period. The method used in this research is a quantitative approach. The sampling technique used purposive sampling with a total sample of 11 companies. The data analysis used is multiple linear regression with software analysis tools Eviews 12 . The results of this research show that the Total Asset Turnover variable does not influence Profit Growth. The Return On Asset variable influences Profit Growth. The faster the asset turnover rate, the greater the net profit generated. The higher the Return On Assets , the greater the profit generated by the company. Simultaneously shows that Total Asset Turnover and Return On Assets influence profit growth , the combination of increasing Total Asset Turnover and Return On Assets will increase profit growth significantly.

PENGARUH LIKUIDITAS, SOLVABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEBAGAI KEPUTUSAN INVESTASI DALAM PERSPEKTIF EKONOMI ISLAM Alda Sophie; Dinda Fali Rifan
Jurnal Riset Ekonomi dan Manajemen Perbankan Vol. 1 No. 1 (2024): Jurnal Riset Ekonomi dan Manajemen Perbankan
Publisher : Madiha Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Nilai perusahaan yang selalu erat kaitannya dengan harga saham, merupakan sudut pandang atau investor dalam melihat keberhasilan suatu perusahaan. Tinggi atau rendahnya nilai perusahaan dapat disebabkan oleh beberapa faktor yang dapat mempengaruhi keputusan investor dalam mengambil keputusan investasi. Oleh karena itu perlu dilakukan pengujian untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan likuiditas, solvabilitas dan dividen terhadap nilai perusahaan, yang kemudian dilakukan dengan valuasi saham untuk membantu investor dalam mengambil keputusan investasi pada Perusahaan Barang Konsumsi yang dililitkan pada JII tahun 2012-2021.Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap nilai perusahaan, artinya perusahaan yang mampu membayar utang tepat waktu dapat meningkatkan nilai perusahaan. Solvabilitas memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, artinya perusahaan memiliki kredibilitas yang baik dari sudut pandang investor sehingga meningkatkan nilai perusahaan. Kebijakan dividen memiliki efek positif yang signifikan terhadap nilai perusahaan. Kebijakan likuiditas, solvabilitas, dan dividen berpengaruh positif terhadap nilai perusahaan karena semakin tinggi nilai perusahaan, semakin besar kepercayaan investor untuk berinvestasi di perusahaan. Prinsip ekonomi syariah dapat digunakan sebagai dasar bagi investor dan emiten yang ingin menerapkan investasi syariah. Hasil valuasi saham menunjukkan bahwa rata-rata saham tergolong overvalued. Keputusan investasi yang disarankan adalah menjual saham.

Pengaruh Reputasi KAP, Firm Size, dan Audit Tenure Terhadap Audit Delay Rianti Rahma; Dinda Fali Rifan; Ahmad Hazas Syarif
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1014

Penelitian ini bertujuan untuk menganalisis pengaruh Reputasi Kantor Akuntan Publik (KAP), ukuran perusahaan , dan audit tenure terhadap audit delay pada perusahaan pertambangan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) selama periode 2019 hingga 2024. Variabel reputasi KAP dijadikan untuk melihat sejauh mana kualitas dan kredibilitas auditor mempengaruhi kecepatan penyelesaian audit. Ukuran perusahaan dianalisis untuk mengetahui pengaruh skala perusahaan terhadap waktu audit, sementara tenure audit diperiksa untuk melihat dampak lama hubungan antara auditor dan klien terhadap keterlambatan audit. Metode penelitian menggunakan data kuantitatif dengan pendekatan studi kasus dan analisis regresi untuk menguji hubungan antar variabel. Hasil penelitian diharapkan dapat memberikan kontribusi bagi perusahaan dan regulator dalam meningkatkan efisiensi proses audit serta mengurangi audit delay di sektor pertambangan, sehingga dapat meningkatkan transparansi dan kepercayaan investor.

PENGARUH CSR, ICG, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMODERASI MAQASHID SYARIAH Carissa, Nova Carissa; Hayati, Mardhiyah; Fali Rifan, Dinda
PRIMA EKONOMIKA Vol. 17 No. 1 (2026): Jurnal Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v17i1.371

Perbankan syariah di Indonesia mengalami pertumbuhan positif, namun kontribusinya terhadap penciptaan nilai perusahaan masih terbatas. Nilai perusahaan dipengaruhi tidak hanya oleh kinerja keuangan, tetapi juga faktor non-keuangan yang mencerminkan kepatuhan terhadap prinsip syariah. Penelitian ini menganalisis pengaruh CSR, Islamic Corporate Governance (ICG), dan ukuran perusahaan terhadap nilai perusahaan, dengan Maqashid Syariah Index (MSI) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif melalui Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA) pada Bank Umum Syariah yang terdaftar di OJK selama periode 2019-2024. Berdasarkan hasil pengujian, CSR dan Islamic Corporate Governance belum memberikan pengaruh yang nyata terhadap nilai perusahaan, ukuran perusahaan, disisi lain, menunjukan peran yang signifikan. Sementara itu, MSI belum terbukti dapat berperan memoderasi antarvariabel yang diuji. Temuan ini menegaskan bahwa pencapaian maqashid syariah belum cukup untuk memperkuat dampak karakteristik perusahaan terhadap nilai perusahaan. Implikasi penelitian menunjukkan bahwa pengukuran nilai perusahaan pada perbankan syariah perlu memasukkan pencapaian maqashid syariah sebagai faktor pendukung penciptaan nilai yang berkelanjutan.

Title

Found 27 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 27 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 27 Documents
Search