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Faktor-Faktor yang Mempengaruhi Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Ulfi Nurindah Permatasari; Isni Andriana; Kemas M. Husni Thamrin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.5044

Abstract

This study aims to determine the factors that can affect Intellectual Capital, using the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA). The number of samples used in the study using the purposive sampling method were 22 companies in the hotel, restaurant and tourism sub-sector that were listed on the Indonesia Stock Exchange in 2018-2022. The type of data used is secondary in the form of published financial reports, and the data is analyzed using multiple linear regression analysis. The results of this study indicate that the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA) have a significant effect on Net Profit Margin (NPM).
Determinants of Financial Performance of Companies Listed on the Indonesian Institute For Corporate Governance Muhammad Tri Luthfillah; Isni Andriana; Abdul Bashir; Didik Susetyo; Mukhtaruddin
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.10259

Abstract

The aim of this study was to examine and analyze the impact of Environmental Management Accounting and Environmental Performance on Financial Performance. The study focused on companies that participated in the CGPI program, using secondary data from the period 2018-2023. The sampling method employed was purposive sampling, with a total of 12 companies and 72 data observations. The analysis was conducted using quantitative methods and Eviews panel data regression. The findings indicated that both Environmental Management Accounting and Environmental Performance had a significant positive effect on Financial Performance.
Determinants of banking health in ASEAN on dividend policy Hartas, M. Arief Nur Wibowo; Andriana, Isni; Malinda, Shelfi; Widiyanti, Marlina
Interdisciplinary Social Studies Vol. 4 No. 2 (2025): Regular Issue: January-March 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i2.765

Abstract

This study was conducted to determine the effect of capital adequacy ratio (CAR), product asset quality (KAP), return on assets (ROA), net profit margin (NPM), financing to deposit ratio (FDR), and their impact on dividend payout ratio (DPR). This study contributes to the understanding of financial performance and dividend policies in the banking sector by examining the relationships between key financial metrics. The results show that the CAR has a positive and significant effect on dividend policies for banking companies in ASEAN. The quality of product assets has an important effect on the dividend policy of property, real estate, and building construction companies listed on the Indonesia Stock Exchange. The FDR is a negative and insignificant factor that affects dividend policies. The findings can inform banking institutions in formulating strategies to optimize their financial performance while maintaining an attractive dividend policy. This study provides valuable insights for stakeholders, including investors, management, and policymakers, on how financial health and operational efficiency can affect shareholder returns.
Determinant of Hospital Employees Performances: A Dynamic Capability Theory Perspective with Electronic Information System Moderation Farizal, Bembi; Adam, Mohamad; Andriana, Isni; Ichsan Hadjri, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.353

Abstract

This study aims to explore the effect of competence and adaptablity on hospital employee performance moderated by electronic information system. This study applied quantitative method and causally associative approach. Employees that work in Regional General Hospital (RSUD) of South Sumatera Province were being populations in this study. The study sample was 120 employees was chosen using purposive sampling. Survey methods are used in data collection, employees are given questionnaires to complete. SmartPLS is utilized for data analysis, which employs partial least squares-structural equation modeling (PLS-SEM). The results show significant effect of competence, and electronic information system on hospital employee performance. While, adaptability did not have a significant effect on hospital employee performance in South Sumatra Provincial Hospital. Electronic information system is able to strengthen moderated the effect of competence and adaptability on hospital employee performance. This study highlights the significance various aspects of competency and flexibility in handling innovation for practitioners and policymakers, as well as the effect of hospital staff. These findings can be used by managers and policy makers to improve their resources and abilities to manage innovation more effectively, which is one of the top priorities of Regional General Hospitals (RSUD) in South Sulawesi Province nationally.
ENVIROMENTAL GOVERNANCE, LOCAL WISDOM, AND FINANCIAL SUSTAINABILITY: EMPOWERING WOMEN ENTREPENUEURS IN SOUTH SUMATERA Andriana, Isni; Ahmad Maulana, Ahmad Maulana; Badia Perizade, Badia Perizade; Umi Kalsum, Umi Kalsum; Thamrin, Kemas; Rifanka, Namira
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22164

Abstract

Indonesia's economic growth has been significantly driven by women entrepreneurs in SMEs, which are vital for job creation and income generation. However, these enterprises face challenges in scaling and sustainability, influenced by social, environmental, economic, and governance factors. This study explores the mediating role of local wisdom in village environmental governance for the financial sustainability of women-led SMEs in South Sumatera, using the Triple Bottom Line (TBL) framework. A survey-based approach collected data from women entrepreneurs in formal and informal sectors, analyzed using Partial Least Squares (PLS) with Smart-PLS software. Findings reveal that local wisdom positively impacts financial sustainability through environmental governance, reinforcing the TBL’s emphasis on economic, social, and environmental balance. The study underscores the role of women entrepreneurs in fostering sustainable business practices and contributes to green entrepreneurship literature, calling for further research on sustainability-driven entrepreneurship in Indonesia.
Good Corporate Governance and Profitability: Evidence the Banking Sector in Indonesia Fidriansyah, Septa; Andriana, Isni; Muthia, Fida
Jurnal Ilmu Manajemen Vol. 14 No. 2 (2025): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v14i2.589

Abstract

The research aims to determine empirically the influence of Good Corporate Governance on banking profitability in Indonesia. The method used in the study is a quantitative method with secondary data sources obtained from good corporate governance reports and financial statements from each bank. The sample was obtained using purposive sampling, namely banks that had participated in CGPI in 2019-2023. This hypothesis was tested with multiple linear regression analysis techniques. Data collection techniques through documentation and data are processed through spss 26 software. The results of this study show that in banking, Good Corporate Governance as measured by managerial ownership, commissioners and internal audit has a positive and significant effect on profitability. Meanwhile, the board of directors and audit committee have a negative and significant effect on profitability.
Awakening Environmental Responsibility in Youth Through Islamic Values in Green Governance Education Andriana, Isni; Zamroni, M. Afif; Thamrin, Kemas M Husni; Kalsum, Umi; Fuadah, Luk Luk; Rifanka, Namira Salsa; Khalisah Chaidir, Kiara Shafah; Usman, Fadly
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2263

Abstract

This study investigates how Islamic values can foster environmental responsibility and influence youth behavior within the context of green governance education. Despite the expansion of global and national environmental policies, their effectiveness is often limited by weak ethical engagement and a lack of value-based education at the grassroots level. Existing research typically focuses on policy frameworks or institutional reforms, neglecting the potential of faith-based education to transform student awareness. To address this gap, the present study employs a qualitative case study design rooted in Social Justice Theory in Islam (Choudhury, 2020), which views humans as khalifah (stewards) responsible for upholding adl (justice) and tawazun (balance) in all aspects of life. Data were gathered through three Focus Group Discussions (FGDs) with 28 university students from South Sumatra, Indonesia, representing two universities that actively participate in the UI GreenMetric program. Thematic analysis revealed that students' comprehension of Islamic environmental ethics transcended mere conceptual understanding, translating into responsible consumption, community engagement, and peer-led sustainability initiatives. These findings demonstrate that participatory Islamic pedagogy can cultivate moral leadership and ecological consciousness, positioning students as active advocates for environmental justice. The novelty of this study lies in its comprehensive analysis of how Islamic ethical principles are applied within green governance education, an area seldom explored in higher education. The results emphasize the need for Islamic education policy to incorporate faith-based environmental ethics into curricula, promoting spiritually grounded and sustainability-oriented youth leadership.
The Influence of Sharia Corporate Governance on Financial Performance of Islamic Commercial Banks in Indonesia Melida Sari; Isni Andriana; Muizzuddin
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1638

Abstract

This study aims to analyze and test the influence of Sharia Corporate Governance (SCG) on the financial performance of Islamic commercial banks in Indonesia during the 2020-2024 period. The SCG principles in this study consist of transparency, accountability, responsibility, independence, fairness, and the role of the Sharia Supervisory Board (SSB). This study uses a quantitative method with a content analysis approach to the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK). The study population includes all Islamic commercial banks in Indonesia, with a purposive sampling technique, resulting in 13 Islamic banks as observation samples. Data were analyzed using multiple linear regression to test the influence of each SCG variable on financial performance, proxied by Return on Assets (ROA). The results showed that the SCG variables simultaneously had a significant effect on the financial performance of Islamic commercial banks. Partially, the SCG variables proxied by transparency, accountability, independence, and fairness had a significant effect on financial performance, while the SCG variables proxied by responsibility and SSB did not have a significant effect on financial performance. These results indicate that the effective implementation of SCG principles is able to increase legitimacy and public trust, which ultimately has an impact on improving the financial performance of Islamic commercial banks in Indonesia
The Influence of Financial Knowledge Management and Members' Investment Behavior on the Performance of the Cahaya Cooperative, UPT PLN (Persero) South Sumatra Inayah Mutiara Beffilia; Isni Andriana; Muizzuddin
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1656

Abstract

This study aims to analyze the role of Financial Knowledge Management (KMK) on Cooperative Performance (KK), with Member Investment Behavior (PIA) as a mediating variable, using a quantitative approach on 80 active members of Cahaya Cooperative UPT Palembang. The results of the instrument validity and reliability tests showed very good consistency (ɑ 0.82). Regression analysis proved that KMK had a significant positive effect on PIA (ꟓ=0.611; R^2=0.520), PIA had a significant positive effect on KK (ꟓ=0.580; R^2=0.490), and KMK also had a significant positive direct effect on KK (ꟓ=0.552). The key finding is that PIA is proven to partially mediate the effect of KMK on KK, which confirms that KMK not only improves performance directly, but also through increasing member investment participation. Theoretically, these results are consistent with Resource-Based Theory (RBT), which positions Financial Knowledge Management as a strategic resource that creates capabilities (member investment behavior) to produce sustainable cooperative performance excellence.
Pengaruh Literasi Keuangan dan Perilaku Keuangan Terhadap Manajemen Pengelolaan Keuangan pada Sales Elektronik di Palembang Mentari Khikhim; Isni Andriana; Kemas Muhammad Husni Thamrin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7377

Abstract

This study aims to analyze the effect of financial literacy and financial behavior on financial management in electronic sales in Palembang. This study uses a quantitative approach with data collection techniques through questionnaires. The sample in this study is 100 electronic sales in Palembang using random sampling techniques. The data analysis technique in this study uses multiple linear regression analysis. The research data was processed using the Statisfical Product and Service Solutions (SPSS) program. The results of the study show that financial literacy and financial behavior have a positive and significant effect on financial management on electronic sales in Palembang.
Co-Authors -, Zunaidah Abdul Bashir Abdul Bashir Adam, Muhamad Afrian, Rendy Agung Putra Raneo Agustina Hanafi Ahmad Maulana Akhmad Nazaruddin Akhmad Nazaruddin, Akhmad Aldani, Dhiya Shofi Aldira, Zahwa Namira Alfin Febrianti Alhari Ramadana, Muhammad Alysa, Alysa Anna Yulianita Annisa Meilani Arisman, Anton Axelino, Tristan Ayu Tri Maharani, Firga Azzahra, Aqilla Fatimah Badia Perizade, Badia Perizade Baiq Mulianah Bambang Suseno Basri, Michelle Cintya Marisa Daffa Akbar Redian Desi Pitriani Dewi Meilinda Panduwinata Dhia Sellya Mufida Susilo Diah Natalisa Didik Susetyo Dila Ardila Dwi Agustina Ellen Putri Wulandari Ema Yuliani Endah Purnama Sari Endi Djoyo Negoro W Endriana Luckita Sari Etina Wati Fadly Usman Fahira Dhea Azzahra Farakhan Zaki, Putra Farizal, Bembi Farla, Wita Farrell Farhan Zhafiri Fatikh, M. Alfin Fida Muthia Fida Muthia Fida Muthia Fidriansyah, Septa Fitri Anggraini, Fitri Foreski, Anggun Fuadah, Luk Luk Gracia, Fransisca H. Isnurhadi H. M. A. Rasyid HS Umrie Haqqie Muflicha Bissalamy Harson Harson Hartas, M. Arief Nur Wibowo Hera Febria Mavilinda Husni Thamrin, Kemas Muhammad Iisnawati, Iisnawati Ikaputri, Tasya Dian Ilham Dicardo Inayah Mutiara Beffilia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Jefry Caisar Josephine Surya Karimudin, Yos Kemas M Husni Thamrin KEMAS M HUSNI THAMRIN, KEMAS M HUSNI Kemas M. Husni Thamrin Kemas M. Husni Thamrin Kemas M. Husni Thamrin Kemas M. Husni Thamrin Kemas M.Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Thamrin Khalisah Chaidir, Kiara Shafah Khoirun Nisa Khoirun Nisa Az-Zahra Lency Puspa Sari Lestari, Betaria Lina Dameria Siregar Lina Dameria Siregar Lukman, Muhammad Aditya M Rafli Afda M. A. Emeraldy Rajaya Malinda, Shelfi Marlina Widiyanti Marlina Widiyanti Marlina Widiyanti Marlina Widiyanti, Marlina Marshanda Nurafriza Mavilinda, Hera Febria Meileginta Kaban Melida Sari Mentari Khikhim Mia Audina Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhamad Adam Muhammad Alhari Ramadan Muhammad Husni Thamrin, Kemas Muhammad Ilham Fakhirin Muhammad Ilham Fakhirin Muhammad Tri Luthfillah Muhammad Tri Luthfillah Muizzuddin Muizzuddin Muizzuddin Muizzuddin Muizzuddin, Muizzuddin Muizzudin Muizzudin Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Muthia, Fida Mutiara Indah Mutiara, Mirza Rizki Muzakir Achmady Mu’izzudin Nabila Firda Nabila Salsabella Nabila Salsabella Nabila, Meutia Aisyah Nazeli Adnan Nofiawaty Nofiawaty Nofiawaty Nofiawaty Novayanti Simalango Novelia, Rizka Nur Kholis, Mohammad Maulana Nur, Nur Khairiyah Anita Nasution Parama Santati Permatasari, Ulfi Nurindah Pratama, Muhammad Dieo Cahya Puspita, Reni Ayu Puteri, Fatimah Eka Putri Siski Putri Siti Ammanah Putri Velli Asri Qowiyyul Adib, Hanaf Rahmaneeyuda , Larasati Rani Safitri Rasyid HS Umrie Resa Novita Resa Seftiandini Reza Ghasarma REZA GHASARMAN, REZA Rifanka, Namira Rifanka, Namira Salsa Rika Henda Safitri, Rika Henda Rivanny Astricia Rohman, Abdul Rokhman, Mauhibur Santati, Parama Saputri, Nyimas Dewi Murnila Sari, Endriana Luckita Sari, Okta Puspa Shahlaila Lutfia Rahman Shelfi Malinda Silvianti, Silvianti Sri Wahyuni Stella Ovinda Sulastri Sulastri Sulastri Sulastri Taufik Taufik . Taufik Taufik Tertiarto Wahyudi Thamrin, Kemas Thamrin, Kemas Muhammad Husni Thamrin, Kms. M Husni Titania Anggraini Ulfi Nurindah Permatasari Umi Kalsum Umi kalsum, Umi kalsum Utami, Dina Nabila Veni Saputri Vina Vira Febrisa Wita Farla Yeni Rahmadani Yoga Yudha Pratama Yos Karimudin Yuliani Yuliani Yuniar, Eka Yunita, Dessy Zakaria Wahab Zakaria Wahab Zamroni, M. Afif Zunaidah Zunaidah Zunaidah Zunaidah Zunaidah  Kemas M. Husni Thamrin