Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Kajian Akuntansi Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking
Firdha Rahmiyanti
Universitas Islam Negeri Walisongo Semarang
Religion Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency) Firdha Rahmiyanti; Reza Adellya Pratiwi; Heny Yuningrum; Muyassarah Muyassarah
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6020

Abstract

Purpose - The purpose of this study is to determine the effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information on making investment decisions of MSME actors in Gunungkidul Regency.Method - This study uses quantitative research methodology by purposive sampling. The gathered data in this study were processed using the SPSS program. This study was carried out on 20 February to 20 March 2020. The population in this study was businessmen of MSMEs in Gunungkidul Regency who had used accounting documentation. The research took 60 respondents as a sample of the study.  Result - This study resulted that the variables of accounting knowledge and entrepreneurial traits have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in Gunungkidul Regency; While the subjective norms variable does not have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in the Gunungkidul Regency.Implication - Future research can expand the object of research in several other regencies and can add other research variables.Originality - The researchers added an independent variable that is subjective norms and entrepreneurial traits, whereas the previous researchers only used accounting knowledge as the independent variable.
Does financial performance and company age affect the rating Islamic bond? Siti Komariyah; Firdha Rahmiyanti; Nurul Hadi Manan
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10404

Abstract

Purpose - This study aims to determine the effect of solvency ratios, liquidity ratios, profitability ratios, and company age on the rating of Islamic bonds (Sukuk) in companies issuing  Sukuk listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The independent variables used in this study are solvency ratio (DER), liquidity ratio (CR), profitability ratio (ROE), and company age. The dependent variable is the rating of Sukuk.Method - This study uses quantitative research methodology by purposive sampling. The gathered data on this study were procesed using STATA v.14.Result - The results showed that the solvency ratio had no negative effect on the rating of Sukuk, the liquidity ratio had a positive effect on the rating of Sukuk, the profitability ratio has a negative effect on the rating of Sukuk, company age has a positive effect on the rating of Sukuk.Implication - Future research can expand the object of research in several other districts and can add research variables.Originality - The sluggish global economic condition that has resulted in a decline in the performance of sukuk issuing companies is an interesting topic to study. In addition, the analysis tool uses several panel data models as a new thing in this study.
The Effect of Dividend Payout Ratio, Leverage and Management Ownership on Firm Value Firdha Rahmiyanti; Rasendria Hanif Pratama
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9078

Abstract

The purpose of this study is to analyze the effect of Dividend Payout Ratio (DPR), leverage, and managerial ownership on firm value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample selection in this study used a purposive sampling technique as many as 129 companies that entered the research criteria. The test method uses multiple linear regression analysis which is tested statistically and has met the criteria of classical assumptions such as data normally distributed, does not have multicollinearity and heteroscedasticity problems. The results showed that statistically DPR has an effect on firm value with a confidence level of 1%. However, leverage is not proven to have an effect on firm value. The results of this study also succeeded in proving that managerial ownership has an effect on firm value with a confidence level of 5%.Keywords: Dividend Payout Ratio, Leverage, Management Ownership, Firm Value
Comparative Study on Disclosure of Islamic Social Reporting (ISR) Based on the ISR Index between Islamic Banking in Asia and Africa Anita Mariana; Warno Warno; Firdha Rahmiyanti
AL-ARBAH: Journal of Islamic Finance and Banking Vol 5, No 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.1.17991

Abstract

Purpose - This study aims to compare the level of disclosure of Islamic Social Reporting between Islamic banking in Asia and Islamic banking in Africa using the ISR index approach.  Method - The data analysis in this study used content analysis. The sample in the study was 18 Islamic Commercial Banks with purposive sampling method.Result - The results of the study show that there are differences in the implementation of social performance of Islamic banking in Asia and Africa. This is proven by the results of the Mann Whitney test with a sig value of 0.001 greater than α = 5%. There is some evidence that of all Islamic banks, both Asian and African, none has yet achieved 100% (one hundred percent) implementation and disclosure of the ISR Index.Implication - This research uses secondary data in the form of annual reports and annual financial reports on the respective official websites of Islamic Commercial Banks in Asia and Africa during the 2012-2020 period.Originality- Further research is expected to be able to use or add variables and increase the research sample so as to obtain results that better describe the actual situation. 
Co-Authors Anita Mariana Heny Yuningrum Muyassarah, Muyassarah Nurul Hadi Manan Rasendria Hanif Pratama Reza Adellya Pratiwi Siti Komariyah Warno Warno