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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi DERIVATIF Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Aktual FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN El-Usrah: Jurnal Hukum Keluarga Al-Kharaj: Journal of Islamic Economic and Business Prima Ekonomika : Jurnal Ekonomi dan Bisnis The Indonesian Journal of Accounting Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JCAIP: Journal of Contemporary Applied Islamic Philanthropy Jurnal Cendekia Ilmiah Jurnal Riset Ekonomi dan Manajemen Perbankan JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Dinda Fali Rifan
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Dinda Fali Rifan; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
The Profitability Analysis on Company Value Using Islamic Social Reporting as a Moderating Variable Dinda Fali Rifan; Maria Hodijah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7419

Abstract

The value of company is generally measured through the share price. The high company value is generally indicated by increasing the share price of a company in the market. For companies listed in the Jakarta Islamic Index (JII), the high share prices are not accompanied by the high profitability values, either decreasing or increasing. The profitability indicator is measured through Return on Assets (ROA). Therefore, ISR was added as a moderating variable in this research. This research aims to determine the effect of the profitability variable on the company value variable with Islamic Social Reporting (ISR) as a moderating variable in companies listed in the Jakarta Islamic Index (JII) for 2019-2021. This study uses a quantitative approach. Sampling was carried out using a purposive sampling technique, as well as data processing using SmartPLS version 4. This research concludes that the profitability as proxied through ROA has no effect on the company value. Apart from that, ISR disclosure as a moderating variable cannot influence the relationship between profitability and company value.
The effect of minimum wage, open unemployment rate and economic growth on the gini ratio in indonesia in 2020-2024 in the perspective of islamic economics: Gini Ratio, Minimum Wage, Open Unemployment Rate, Economic Growth Dea Aprilia; Dinda Fali Rifan; Taufiqur Rahman
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9380

Abstract

This study analyzes the effect of the Minimum Wage, Open Unemployment Rate, and Economic Growth on the Gini Ratio in 10 Indonesian provinces with high inequality—DI Yogyakarta, DKI Jakarta, West Java, Gorontalo, Papua, West Papua, East Java, South Sulawesi, West Nusa Tenggara, and Central Java—during 2020–2024. Using a quantitative approach with panel data multiple linear regression, the analysis applies the Chow, Hausman, and LM tests, along with classical assumption tests. Data were obtained from the Central Statistics Agency. The results indicate that the Random Effect Model (REM) is the most appropriate model. The Minimum Wage, Open Unemployment Rate, and Economic Growth each show positive but insignificant effects on the Gini Ratio and are also jointly insignificant, suggesting that income inequality in these provinces is influenced more by factors beyond these variables
PENGARUH HARGA SUKUK NEGARA RITEL SR021, YIELD IMBAL HASIL SUKUK DAN MINAT INVESTASI TERHADAP PERMINTAAN SUKUK NEGARA RITEL SR021 DI INDONESIA Muhamad Rizkyansyah; Ridwansyah Ridwansyah; Dinda Fali Rifan
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2957

Abstract

This study aims to analyze the effect of the price of Retail Government Sukuk SR021, sukuk yield, and investment interest on the demand for Retail Government Sukuk SR021 in Indonesia. The method used is multiple linear regression analysis with the assistance of Eviews 13 software. The results show that sukuk prices have a negative effect on demand, meaning that an increase in price tends to reduce investors' interest in purchasing sukuk. Conversely, yield has a positive effect on demand, indicating that the rate of return is a primary consideration for investors in making investment decisions. Meanwhile, investment interest does not have a significant effect on sukuk demand, although most respondents demonstrate a relatively high level of interest. This suggests that portfolio preferences and other rational considerations are more dominant in determining investment decisions. From an Islamic economic perspective, demand is not only influenced by price and profit factors but also reflects ethical values, spirituality, and social responsibility in economic activities. Thus, this study confirms that rational economic factors and Islamic values play a role in shaping demand for government sukuk.
PENGARUH GREEN ACCOUNTING, PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN. Janatul Munawaroh; Dinda Fali Rifan; Nurhayati Nurhayati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3625

Abstract

Introduction: This study aims to analyze the influence of Green Accounting, Islamic Corporate Social Responsibility, and Intellectual Capital on the value of mining companies listed on the Indonesian Sharia Stock Index in 2019-2024. This study focuses on the growing need for sustainable business practices aligned with Sharia principles, as well as on the importance of transparency and resource efficiency in enhancing firm value in investors' eyes.Methods: This study uses quantitative research with a clause-associative approach, employing multiple linear analysis techniques, supported by SPSS software version 27. The study uses 87 company patterns and eight company samples, employing purposive sampling with specific sample criteria.Results: This study indicates that Green Accounting has a partial effect on firm value. In contrast, Islamic Corporate Social Responsibility has no significant effect on firm value, and Intellectual Capital has no effect on firm value. However, all three variables simultaneously influence firm value.Conclusion and suggestion: Based on the analytical findings tested, it can be concluded that Green Accounting has a partial positive effect on firm value. Meanwhile, Islamic Corporate Social Responsibility and intellectual capital have no significant effect on firm value. However, Green Accounting, Islamic Corporate Social Responsibility, and Intellectual Capital simultaneously influence firm value. Future researchers should expand the research period to provide a comprehensive overview of consistency. Furthermore, they could include other companies, not just mining companies, but also other sectors or non-Sharia companies. Adding variables and improving the research measurement methods could yield a more diverse set of firm values. Keywords: Company Value, Green Accounting, Intellectual Capital, Islamic Corporate, Social Responsibility
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PADA TAHUN 2019 – 2024 Kholifah Lestari; Dinda Fali Rifan; Ghina Ulfah Saefurrohman
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5302

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar di Jakarta Islamic Index (JII). Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2019-2024. Populasi penelitian ini meliputi perusahaan yang terdaftar di JII periode 2019-2024. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Jumlah sampel penelitian ini adalah 48 sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah eviews 12. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan Kepemilikan Institusional dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap kinerja keuangan. Secara Bersama – sama kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan.
The Influence of Financial Technology, Financial Literacy, and Finansial Attitudes on Financial Risk Management of Generation Z in Islamic Finance Perspective: A Study at Bank Syariah Indonesia Bandar Lampung Fakhrur Raihan; Dinda Fali Rifan; Agus Kurniawan
Journal of Contemporary Applied Islamic Philanthropy Vol. 4 No. 2 (2026): JCAIP
Publisher : Nuban Jagadhita Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62265/jcaip.v4i2.649

Abstract

Purpose: This study aims to analyze the influence of financial technology, financial literacy, and financial attitudes on financial risk management of Generation Z in the perspective of Islamic finance in customers and service users of Bank Syariah Indonesia in Bandar Lampung. Methodology: The study used a quantitative approach with a survey method of 100 respondents selected using purposive sampling techniques. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4. Findings: Research shows that financial technology, financial literacy, and financial attitudes have a positive and significant effect on Generation Z financial risk management in Bank Syariah Indonesia (BSI) customers in Bandar Lampung. Partially, financial technology provides ease of access to financial services and information to help Generation Z in managing financial risks more effectively. Financial literacy is the variable that has the greatest influence because the ability to understand financial concepts and decision-making has proven to play an important role in improving the quality of financial risk management. In addition, a positive financial attitude also encourages individuals to be more wise, disciplined, and responsible in managing finances in accordance with the principle of prudence. Simultaneously, the three variables were able to explain 62.5% of the variation in financial risk management, while the remaining 37.5% were influenced by factors other than the research model.
Co-Authors Agus Kurniawan Ahmad Hazas Syarif Alda Sophie Ali, Karnila Any Eliza Carissa, Nova Carissa Dea Aprilia Evi Ekawati Fakhrur Raihan Ghina Ulfah Saefurrohman Iga Cindy Pratiwi Iis Rahmawati Janatul Munawaroh Kholifah Lestari Mardhiyah Hayati Maria Hodijah Mayang Mayang Muhamad Rizkyansyah Ningsih, Nur Wahyu Nur Laili Nur Wahyu Ningsih Nurfitriani, Salsa Nurhayati Nurhayati Nurlaili Nurlaili Qintharah, Yuha Nadhirah Rahma Sari, Rahma Rahmat Fajar Ramdani Rahmawati, Iis Raizky Rienaldy Pramasha Rianti Rahma Ridwansyah Salma, Difa Putri Sazkia Putri Salsabila Siti Kholilah Annisa Susanto, Is Taufiqur Rahman Tulus Suryanto Vicky F Sanjaya Wardani, Cindi Kurnia Weny Rosilawati Yuha Nadhirah Qintharah Zuliansyah, A