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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 Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi 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 Multidisiplin Indonesia Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi 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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Zakat, Islamic Corporate Social Responsibility And The Implementation Of Sharia Good Governance On The Reputation Of Sharia Commercial Banks Riyanto Setiawan Suharsono; Ibna Kamelia Fiel Afroh; Gardina Aulin Nuha; Muhammad Firman Febriansyah
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1162

Abstract

This study examines the influence of Zakat, Islamic Corporate Social Responsibility (ICSR), and Sharia Good Governance (GGBS) on the reputation of Sharia Commercial Banks in Indonesia. Reputation plays a central role in shaping public trust and strengthening the institutional credibility of Islamic financial institutions, particularly as the industry continues to expand in alignment with national and global Islamic finance agendas. Using a quantitative approach, this research analysed secondary data obtained from annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2019–2023 period. Multiple linear regression was employed to measure both the individual and simultaneous effects of the three independent variables on bank reputation. The findings reveal that zakat exerts a significant positive effect on reputation, demonstrating its strategic role as both a religious obligation and an instrument of socio-economic empowerment. Zakat distribution functions as a credible signal that reinforces stakeholder trust and enhances institutional legitimacy. Conversely, ICSR does not show a significant effect on reputation, indicating that current CSR disclosures may not yet be perceived as strong value drivers by the public or may lack strategic visibility. Meanwhile, Sharia Good Governance (GGBS) demonstrates a significant positive influence, affirming the importance of transparency, accountability, compliance, and ethical governance in shaping the reputation of Islamic banks. Overall, the study highlights the need for Islamic banks to strengthen governance mechanisms and optimise zakat management to reinforce public confidence. It also suggests that ICSR practices require greater strategic alignment and communication to meaningfully contribute to institutional reputation.
Peran CSR Dalam Intervensi Inovasi Produk dan Orientasi Pasar Terhadap Kinerja Keuangan UMKM Kabupaten Jember Hafidzi, Achmad Hasan; Afroh, Ibna Kamilia Fiel
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.16953

Abstract

Latar Belakang: Berdasarkan data DISKOPUMKM tahun 2022 penyumbang terbanyak UMKM di Provinsi Jawa Timur adalah Kabupaten Jember. Namun disisi lain perkembangan UMKM di Kabupaten Jember menimbulkan permasalahan yakni dampak dari limbah kegiatan UMKM. Pelaku UMKM di Kabupaten Jember belum sepenuhnya menyadari bahwa memperhatikan lingkungan sekitar dapat memberikan manfaat terhadap kinerja keuangan UMKM. Selain itu permasalahan terkait dengan ketatnya persaingan UMKM di Kabupaten Jember, pelaku UMKM dituntut harus kreatif dalam berinovasi serta mampu menciptakan orientasi pasar yang lebih luas.Tujuan: Mengetahui peran CSR dalam intervensi inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM Kabupaten Jember.Metode Penelitian: Penelitian ini merupakan penelitian eksplanatori (explanatory research). Populasi yang digunakan pada penelitian ini adalah keseluruhan pelaku UMKM di Kabupaten Jember dan sampel 300 responden. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM).Hasil Penelitian: Hasil penelitian didapatkan bahwa inovasi produk dan orientasi pasar berpengaruh secara langsung terhadap CSR dan kinerja keuangan. Selain itu CSR berpengaruh positif terhadap kinerja keuangan UMKN. Terakhir, CSR memiliki peran sebagai partial mediation terhadap hubungan inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM.Keterbatasan Penelitian: Kecilnya scope pengambilan sampel merupakan keterbatasan dari penelitian ini, karena hanya dalam ruang lingkup UMKM yang ada di Kabupaten Jember.Keaslian/Novelty Penelitian: peran intervensi CSR yang diterapkan UMKM di Kabupaten Jember sebagai salah satu upaya dalam menjaga keberlangsungan UMKM di Kabupaten Jember.
Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions Achmad Hasan Hafidzi; Elok Sri Utami; Hadi Paramu; Ibna Kamilia Fiel Afroh; Norita Citra Yuliarti
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5205

Abstract

This study aims to analyze the role of locus of control in mediating the effect of financial behavior and social trust on Sharia-compliant investment decisions among investors in East Java. This study uses a quantitative approach involving 532 respondents. Data are analyzed using Structural Equation Modeling (SEM). The results of this study show that locus of control significantly mediates the effect of financial behavior and social trust on Sharia-compliant investment decisions. Interestingly, financial behavior has a direct negative effect on investment decisions, but this effect changes to positive when mediated by locus of control. This study strengthens the integration of Social Cognitive Theory, Locus of Control Theory, and Theory of Planned Behavior in the context of Sharia finance, thus providing a comprehensive understanding of how internal beliefs influence investment actions. Practically, these findings suggest that financial literacy programs should include a psychological empowerment approach, especially strengthening people’s beliefs about their control and ability to manage investments. The novelty of this study is the use of locus of control as an intervening variable in the study of sharia-compliant investment at the regional level.
Pengaruh Pengelolaan Keuangan Dan Teknologi Informasi Terhadap Kinerja Keuangan UMKM Di Kecamatan Bondowoso Richo Firmansyah; Rendy Mirwan Aspirandi; Ibna Kamelia Fiel Afroh; Riyanto Setiawan Suharsono
Jurnal Ekonomi, Akutansi dan Organisasi Vol. 3 No. 3 (2026): Edisi Bulan April
Publisher : Universitas Muhammadiyah Jember

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan dan teknologi informasi terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh variabel pengelolaan keuangan dan teknologi informasi terhadap kinerja keuangan UMKM baik secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dan teknologi informasi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Secara parsial, pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang menunjukkan bahwa semakin baik pelaku UMKM dalam melakukan perencanaan, pencatatan, dan pengendalian keuangan, maka kinerja keuangan usaha akan semakin meningkat. Selain itu, teknologi informasi juga berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang berarti bahwa pemanfaatan teknologi informasi mampu meningkatkan efisiensi pengelolaan usaha serta mempermudah pengolahan informasi keuangan sehingga kinerja keuangan usaha menjadi lebih baik. Secara simultan, pengelolaan keuangan dan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM, yang menunjukkan bahwa kedua variabel tersebut secara bersama-sama memiliki peranan penting dalam meningkatkan kinerja keuangan UMKM. Hasil uji koefisien determinasi menunjukkan bahwa pengelolaan keuangan dan teknologi informasi mampu menjelaskan sebagian besar variasi kinerja keuangan UMKM, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
Pengaruh Transformasi Digitalisasi Akuntansi dan Literasi Keuangan terhadap Kinerja Keuangan UMKM di Kabupaten Jember Helinda Kiki Octaviana; Gardina Aulin Nuha; Ibna Kamelia Fiel Afroh
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/v3ddgk22

Abstract

This study aims to determine the effect of accounting digital transformation and financial literacy on the financial performance of MSMEs in Jember Regency by 2025. MSMEs were selected because they play a crucial role as the main foundation of the national economy, including Jember Regency. However, accounting digital transformation and financial literacy are factors suspected of improving MSME financial performance. This study used a quantitative approach with a survey method through the distribution of questionnaires to 111 MSMEs in Jember Regency. The data analysis technique used was multiple linear regression, involving control variables consisting of education level, gender, length of business, and type of business. The results showed that accounting digital transformation had a positive and significant effect on MSME financial performance. Financial literacy was also shown to have a positive and significant effect on MSME financial performance. Furthermore, accounting digital transformation and financial literacy simultaneously had a significant effect on MSME financial performance, while the control variables showed no significant effect. The results of this study illustrate that improving MSME financial performance can be supported through the use of digital technology balanced with sound financial management skills    
Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions Achmad Hasan Hafidzi; Elok Sri Utami; Hadi Paramu; Ibna Kamilia Fiel Afroh; Norita Citra Yuliarti
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5205

Abstract

This study aims to analyze the role of locus of control in mediating the effect of financial behavior and social trust on Sharia-compliant investment decisions among investors in East Java. This study uses a quantitative approach involving 532 respondents. Data are analyzed using Structural Equation Modeling (SEM). The results of this study show that locus of control significantly mediates the effect of financial behavior and social trust on Sharia-compliant investment decisions. Interestingly, financial behavior has a direct negative effect on investment decisions, but this effect changes to positive when mediated by locus of control. This study strengthens the integration of Social Cognitive Theory, Locus of Control Theory, and Theory of Planned Behavior in the context of Sharia finance, thus providing a comprehensive understanding of how internal beliefs influence investment actions. Practically, these findings suggest that financial literacy programs should include a psychological empowerment approach, especially strengthening people’s beliefs about their control and ability to manage investments. The novelty of this study is the use of locus of control as an intervening variable in the study of sharia-compliant investment at the regional level.
PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2021-2024 helmi melati shinta; Ibna Kamelia Fiel Afroh; Gardina Aulin Nuha
Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2026): Juni: Jurnal Multidisiplin Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joumi.v4i2.807

Abstract

Growing attention to sustainability issues has changed the way investors evaluate companies in Indonesia. Besides financial performance, investors increasingly consider the transparency of Environmental, Social, and Governance (ESG) disclosures. However, sustainability reporting practices among manufacturing companies remain uneven, resulting in inconsistent findings regarding firm value. This study examines the effect of sustainability reporting on profitability and firm value, as well as the mediating role of profitability. Using an explanatory quantitative approach, secondary data from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange were analyzed through descriptive statistics, classical assumption tests, regression analysis, and the Sobel test. The results show that sustainability reporting positively and significantly affects profitability and firm value. In addition, profitability significantly mediates the relationship between sustainability reporting and firm value. These findings support stakeholder, legitimacy, and signaling theories in explaining the economic benefits of sustainability reporting.
Co-Authors Achmad Hasan Hafidzi 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 Elok Sri Utami Faizaturruhaniah Faizaturruhaniah Febriana, Sherly Erima Feti Fatimah Gardina Aulin Nuha Gardina Aulin Nuha Hadi Paramu Hasanah, Riyatul Helinda Kiki Octaviana helmi melati shinta Inneke Putri Widyani 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 Yuliarti, Norita Citra Odi Aldiansyah Putra, Bagus Darmawan Putra, Ubaidillah Perdana Raniah Nadhif Salsabilah Rendy Mirwan Aspirandi Rhamadanti, Ulfa Dwi Richo Firmansyah Rika Astutik Ritna Wahyu Satriyani Riyanto Setiawan Suharsono Riyatul Hasanah Rohman, Muhammad Wahyu Lailur Santoso, Moch Sari, Atika Puspita Sari, Cindy Prasetia Sartika, Aprilia Setianingsih, Wahyu Eko Sofia Alifah Susbiyani, Arik Susbiyani, Arik Susbiyani, Arik Tria Emilia Ubaidillah Perdana Putra Ulfi Zahruna Wisnu, Ganes Arighi Yayah Ikhda Nevia Yulianti Yulianti Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Zico Is Mirza Wijaya Zulkarnnaeni, Achmad Syahfrudin