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All Journal El Dinar The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Ilmiah Wahana Akuntansi International Journal of Social Science and Business The International Journal of Business Review (The Jobs Review) BALANCE Jurnal Akuntansi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Pengabdian Nasional (JPN) Indonesia JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Journal of Trends Economics and Accounting Research JKMP (Jurnal Kebijakan dan Manajemen Publik) Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance FINANCE : International Journal Of Management Finance Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion Proceeding of International Conference on Social Science and Humanity
Afroh, Ibna Kamilia Fiel
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Sharia stock investment decisions: Sharia stock literacy and risk factors and their relations with behavioral bias Ibna Kamilia Fiel Afroh; Achmad Hasan Hafidzi
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20534

Abstract

Research aims: This study aims to analyze the influence of Sharia stock literacy and risk factors on Sharia stock investment decisions with behavioral bias as an intervening variable.Design/Methodology/Approach: The population was investors in East Java Province who invested in Sharia stock. The sample for this research was 500 respondents. The analysis employed was the Structural Equation Model.Research findings: The impact of Sharia stock literacy on both Sharia stock literacy and investor behavioral bias was positive. Sharia stock investment decisions were adversely impacted by risk factors. Additionally, risk factors had a detrimental impact on investor behavioral bias. Behavioral bias yielded a favorable impact on the decision-making process for investing in Sharia-compliant stocks. Through behavioral bias, Sharia stock literacy positively affected Sharia stock investment decisions. Meanwhile, risk factors obtained a negative effect on Sharia stock investment decisions through behavioral bias.Theoretical contribution/Originality: This research contributes to Sharia stock investment decisions and provides empirical evidence of Sharia stock investment decisions concerning Sharia stock literacy, risk factors, and behavioral biases.Practitioner/Policy implication: This research contributes to investors' ability to determine investment decisions in Sharia stock.Research limitation/Implication: The limitation of this research is that independent variables only used two components of Sharia stock investment decision, i.e., Sharia stock literacy and risk factors. Hence, the level of influence of the independent variables on the dependent was small.
The Influence of Financial Literacy, Lifestyle, and Self-Control on Financial Management of FEB Jember Regency StudentsYear 2021 Dairatun Nadhifah; Yulinartati, Yulinartati; Ibna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.102

Abstract

This study aims to test and analyze the influence of financial literacy, lifestyle, and self-control on the financial management of FEB students in Jember Regency, Class of 2021. This study uses a quantitative approach with a survey method. The population in this study were FEB students in Jember Regency, Class of 2021, totaling 1400 people. The sample used in this study was 95 respondents using a purposive sampling technique. The data used are primary data obtained from questionnaires distributed to respondents. The data analysis technique used is multiple linear regression analysis with the help of SPSS 26 software. The results of the study indicate that financial literacy, lifestyle, and self-control have an influence on the financial management of FEB students in Jember Regency, Class of 2021.
Sosialisasi Menggunakan Media Sosial Dalam Transaksi Jual Beli Di Era Global Dalam Rangka Meningkatkan Pendapatan Ibu-Ibu Aisyiyah Temuguruh Banyuwangi Afroh, Ibna Kamilia Fiel; Nevia, Yayah Ikhda; Duriyantini, Holif; Febriana, Sherly Erima
JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Vol 6, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiwakerta.v6i1.22636211

Abstract

Media sosial merupakan alat komunikasi online yang memungkinkan pengguna untuk saling berinteraksi, berbagi informasi, dan berpartisipasi dalam berbagai aktivitas sosial. Platform ini memungkinkan individu untuk terhubung dengan orang lain, membangun komunitas, dan berbagi berbagai jenis konten seperti teks, gambar, video, dan audio. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi efektivitas sosialisasi penggunaan media sosial dalam transaksi jual beli untuk meningkatkan pendapatan ibu-ibu Aisyiyah di Temuguruh, Banyuwangi, di era global. Dalam era digital ini, media sosial telah menjadi platform yang kuat untuk kegiatan ekonomi, termasuk jual beli. Penelitian ini mengeksplorasi bagaimana sosialisasi yang tepat dapat memberdayakan ibu-ibu Aisyiyah untuk memanfaatkan media sosial sebagai alat pemasaran dan penjualan, sehingga meningkatkan pendapatan mereka. Metode penelitian yang digunakan meliputi survei, wawancara, dan observasi untuk mengumpulkan data tentang pemahaman dan penggunaan media sosial oleh ibu-ibu Aisyiyah, serta dampak sosialisasi terhadap kemampuan mereka dalam melakukan transaksi jual beli online. Hasil penelitian diharapkan dapat memberikan rekomendasi praktis untuk meningkatkan efektivitas sosialisasi dan memberdayakan ibu-ibu Aisyiyah dalam memanfaatkan potensi ekonomi media sosial.
ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Yuliarti, Norita Citra; Rachmawati, Lia; Widyani, Inneke Putri; Wijayantini, Bayu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v1i1.29381

Abstract

This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings offer valuable insights for managers of Sharia-compliant firms, highlighting key variables that influence corporate social responsibility (CSR) initiatives within these organizations. Consequently, Sharia companies can better determine the critical components for reporting. The study points out the importance for company management to devise strategies that not only focus on enhancing profitability but also ensure that such profitability is leveraged to support CSR activities. This approach fosters a synergistic relationship between financial performance and social responsibility, promoting sustainable business practices aligned with Sharia principles.
Workshop Laporan Keuangan AUM Bidang Pendidikan Se Kabupaten Banyuwangi Hafidzi, Achmad Hasan; Afroh, Ibna Kamilia Fiel; Ulfi Zahruna; Ritna Wahyu Satriyani
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i2.3141

Abstract

Laporan keuangan adalah catatan informasi tentang keuangan suatu perusahaan selama periode waktu tertentu yang menggambarkan kinerjanya. Laporan keuangan, yang akurat dan transparan, akan meningkatkan kepercayaan publik terhadap pengelolaan keuangan sekolah. Data keuangan yang valid dapat menjadi dasar dalam merencanakan dan mengambil keputusan yang strategis untuk pengembangan sekolah, dengan memahami sistem akuntansi yang baik, kesalahan dan penyimpangan dalam pengelolaan keuangan dapat dihindari. Pelatihan ini bertujuan untuk meingkatkan kemampuan pengelola keuangan disekolah dan madrasah Muhammadiyah se Kabupaten Bayuwangi. Basis akuntansi, standar akuntansi yang berlaku, penyusunan jurnal umum dan khusus, posting ke buku besar, penyusunan neraca dan laporan laba rugi, dan analisis laporan keuangan adalah beberapa topik yang dapat dipelajari dalam pelatihan ini. Diharapkan bahwa kegiatan pengabdian kepada masyarakat ini akan memberikan pelatihan keterampilan yang diperlukan untuk menyusun laporan keuangan.
ANALYSIS OF EFFECTIVENESS, TRANSPARENCY AND ACCOUNTABILITY OF ZAKAT MANAGEMENT AT THE NATIONAL ZAKAT AMIL AGENCY OF BONDOWOSO REGENCY MAHENDRATA, GENTA; NASTITI, ARI SITA; KAMELIA FIEL AFROH, IBNA
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3715

Abstract

This study aims to analyze the effectiveness, transparency, and accountability of zakat management at the National Amil Zakat Agency (BAZNAS) of Bondowoso Regency. Zakat plays a strategic role in promoting social justice and empowering the Muslim community economically. Therefore, zakat governance must align with Islamic principles and financial reporting standards, such as PSAK 109. This research adopts a descriptive qualitative approach, using data collection methods such as observation, in-depth interviews, and documentation. Data validity was ensured through triangulation techniques. The findings reveal that in terms of effectiveness, BAZNAS Bondowoso has successfully collected zakat from the formal sector (eg, civil servants), although it has not yet optimized collection from the informal sector. Regarding transparency, BAZNAS regularly publishes general financial reports; However, a digital system that allows individual zakat contributors to track their donations in real-time is still lacking. Accountability is relatively well-maintained through quarterly financial reporting, internal verification, external audits, and supervision by the Sharia Supervisory Board (DPS). Nevertheless, several PSAK 109 elements—such as the Notes to Financial Statements (CaLK) and disclosure of accounting policies—have not been fully implemented. This study recommends the development of a digital reporting system, expansion of zakat contributor bases in the informal sector, and enhancement of monitoring and mentoring for productive zakat programs. These steps are expected to improve the overall effectiveness, transparency, and accountability of zakat management.
Pengaruh Tingkat Kesehatan Bank melalui Metode RGEC terhadap Nilai Perusahaan pada Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Ananda Dwi Maulidiah; Gardina Aulin Nuha; Ibna Kamelia Fiel Afroh
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2138

Abstract

The PBV of the banking sector listed on the Indonesia Stock Exchange (IDX) experienced a significant decline from 2020 to 2024. This decline in PBV serves as the basis for this study to gain a deeper understanding of the causes behind the decrease in firm value in the banking sector, as well as to examine the effect of implementing the RGEC method on firm value, which can be applied to help the banking sector maintain profitability amid industry pressures. This study aims to examine the effect of bank health level using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the firm value of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research covers the banking sector listed on IDX with a total sample of 43 banks over five years of observation, resulting in 215 panel data. The independent variables consist of Non-Performing Loans (NPL), Good Corporate Governance (GCG) proxied by institutional ownership, managerial ownership, and audit committee, Return on Assets (ROA), and Capital Adequacy Ratio (CAR). The dependent variable, firm value, is proxied by Price Book Value (PBV). The analysis method used is multiple linear regression with the assistance of SPSS 26. The results indicate that NPL has a negative and significant effect on firm value. GCG has no significant effect on firm value. Meanwhile, ROA and CAR have positive and significant effects on firm value. These findings suggest that credit risk, profitability, and capital are the main factors influencing the firm value of banks from an investor's perspective.
The Influence of CSR, Profitability and Leverage on Company Value with Company Size as a Moderator Zico Is Mirza Wijaya; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i1.110

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, profitability, and leverage on firm value, with company size as a moderating variable. The analysis employed multiple linear regression and moderated regression analysis (MRA) on manufacturing companies listed on the Indonesia  Stock Exchange. The findings indicate that CSR profitability, and leverage positively impact firm value, while company size significantly moderates these relationships. These results suggest that large firm with CSR disclosures and sound financial performance tend to have higher firm value. The implications provide insights for management and stakeholders regarding the importance of CSR strategies and financial management in enhancing firm value, especially for larger companies. Empirically, this reseacrh contributes to the literature by highlighting the role of company size as moderating variable in the relationship between financial and non financial variables and firm value. 
THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT ACCOUNTING SYSTEMS AND HUMAN RESOURCES COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS IN BAKORWIL V, EAST JAVA PROVINCE Khotimah, Hosnol; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.192

Abstract

Objective: This study aims to analyze the influence of the implementation of Standard Accountancy Government (SAP), the government accountancy system, and human resource competence on the quality of government financial reports in the Bakorwil V region of East Java Province. In an era of governance that demands transparency and accountability, the quality of financial reports becomes very important. Method: The research method used is quantitative with a survey approach, involving BPKAD employees from several regencies as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. Results: The research results show that SAP implementation and the government accountancy system have a positive and significant influence on the quality of financial reports. Additionally, human resource competence also contributes to improving the quality of financial reports. Novelty: These findings emphasize the importance of improving accounting standards, refining the accounting system, and developing employee competencies to achieve high-quality financial reports. This research is expected to contribute to the development of governmental accounting knowledge and serve as a reference for better regional financial management policies.
Pelatihan Laporan Keuangan Sekolah/Madrasah Muhammadiyah Se Kabupaten Banyuwangi Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Moh. Halim
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 1 (2024): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i1.1417

Abstract

Dalam rangka pelaksanaan tugas pengelolaan keuangan sekolah harus dilaporkan sesuai prosedur yang telah ditetapkan. Peraturan mengenai pelaporan keuangan sesuai petunjuk penyelenggaraan negara. Namun terkadang ada sedikit perbedaan pada sekolah swasta yang dijalankan oleh yayasan atau organisasi, karena sekolah swasta  belum atau memiliki peraturan sendiri mengenai pelaporan keuangan. Terakhir, mereka menyusun laporan keuangan sederhana berdasarkan pemahamannya masing-masing. Permasalahan yang dihadapi pada sekolah/madrasah Muhammadiyah Banyuwangi mengarah pada kurangnya pemahaman tentang penyusunan laporan keuangan. Hal ini membuat para tim pengelola kebingungan saat penyusunan laporan. Berdasarkan analisis kondisi dan permasalahan yang sekolah/madrasah Muhammadiyah se Kabupaten Banyuwangi, Dilaksanakan bimbingan teknis penyusunan laporan keuangan secara praktis berdasarkan data keuangan sekolah yang sudah ada dengan membuat nomor dan nama akun untuk masing- masing item-item dan selanjutnya membuat jurnal umum dan jurnal khusus, diteruskan dengan posting ke buku besar dan pembuatan neraca hingga menyusun laporan keuangan sekolah., Mendampingi bendahara sekolah untuk menyusun laporan keuangan sekolah. Dimana dalam pelaksanaannya dilakukan dengan 3 metode yaitu ceramah, tutorial dan diskusi. Dari kegiatan yang telah dilaksanakan, diharapkan mampu meningkatkan pengetahuan dalam pembuatan laporan keuangan sekolah
Co-Authors Achmad Hasan Hafidzi Achmad Syahfrudin Zulkarnnaeni Ananda Dwi Maulidiah Annisa Bulan Jasmine Yuwono Aprilia Sartika Ari Sita Nastiti Arum Anggraini Arum Anggraini, Arum Aspirandi, Rendy Mirwan Astutik, Rika Atika Puspita Sari Ayu Dwi Nursida Bagus Darmawan Putra Bayu Wijayantini, Bayu Dairatun Nadhifah Della Vera Andiny Dewi, Nindi Kumala Duriyantini, Holif DWI CAHYONO DWI CAHYONO Faizaturruhaniah Faizaturruhaniah Febriana, Sherly Erima Gardina Aulin Nuha Hasanah, Riyatul Ipung Dwiansyah Khotimah, Hosnol Lia Rachmawati MAHENDRATA, GENTA Moh. Halim Muhammad Firman Febriansyah Muhammad Wahyu Lailur Rohman Murwanti, Retno Nabila Agustina Rais Nesca Aurelia Nindi Kumala Dewi Norita Citra Yuliarti, Norita Citra Odi Aldiansyah Paramu , Hadi Putra, Bagus Darmawan Putra, Ubaidillah Perdana Raniah Nadhif Salsabilah Rendy Mirwan Aspirandi Rhamadanti, Ulfa Dwi Rika Astutik Ritna Wahyu Satriyani Riyanto Setiawan Suharsono Riyatul Hasanah Rohman, Muhammad Wahyu Lailur Santoso, Moch Sari, Atika Puspita Sari, Cindy Prasetia Sartika, Aprilia Susbiyani, Arik Susbiyani, Arik Susbiyani, Arik Ubaidillah Perdana Putra Ulfi Zahruna Utami , Elok Sri Wahyu Eko Setianingsih Widyani, Inneke Putri Wisnu, Ganes Arighi Yayah Ikhda Nevia Yulianti Yulianti Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Zico Is Mirza Wijaya Zulkarnnaeni, Achmad Syahfrudin