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All Journal Ecosains Jurnal Ekonomi Trisakti Journal of Mathematics Instruction, Social Research and Opinion Media Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Akuntansi International Journal of Economics, Business and Innovation Research Referensi Islamika: Jurnal Studi Islam
Agustina Suparyati
Universitas Trisakti
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENTS Studi Empiris pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2019. Ita Kusumawati; Muhammad Zilal Hamzah; Agustina Suparyati; Swanto Sirait
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), Firm Size, Capital Structure, and Profitability to Earnings Response Coefficient (ERC). This matter caused by Corporate Social Responsibility (CSR) become responsibility to company in improving care for environment and social. It certainly can change the financial structure in some company and it may change the way of thinking the investor will react to this matter. In this study the number of samples used in this study were 15 companies in the period 2010 to 2019. The method used is the panel data regression method by E-views 10 program. The analysis result show that together Corporate Social Responsibility (CSR), Firms Size, Capital Structure, and Profitability simultaneously affect the Earnings Response Coefficient (ERC). Partial test show that Corporate Social Responsibility (CSR), Size, Capital Structure, and Profitability affect the Earnings Response Coefficient (ERC).
DAMPAK EFEKTIVITAS DAN EFISIENSI BELANJA PEMERINTAH DAERAH SEKTOR KESEHATAN DAN EKONOMI TERHADAP KESEJAHTERAAN MASYARAKAT DI PULAU JAWA Gigih Surya Prakasa; Agustina Suparyati
Media Ekonomi Vol. 30 No. 1 (2022): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i1.10133

Abstract

This study aims to analyze the effectiveness and efficiency of regional government spending in the health and economic sectors to public welfare on the island of Java. The effectiveness of regional spending in the health and economic sectors is measured by the achievement of Minimal service standards of health and the realization of regional spending on gross regional domestic income, while the efficiency of regional spending is measured by the realization of regional expenditures on the Regional Budget. This research was designed as a research with a quantitative approach. The public welfare which is the dependent variable in this study is measured through the Human Development Index. This data research use sample of 99 regencies/cities in West Java, Central Java, and East Java during 2012-2016 sourced from the Ministry of Finance, the Central Statistics Agency, and the Provincial Health Office. The analysis was carried out through a panel data regression model with a Fixed Effect Model approach. The results of the analysis show that the achievement of Minimal Service Standards of Health and Regional Expenditures on Gross Regional Domestic Revenue has a positive effect on the growth of the Human Development Index, while the realization of local government spending on the Regional Revenue and Expenditure Budget has a negative effect on the growth of the Human Development Index. It is necessary to make improvements to the indicators of Minimal Service Standards in the Health sector. In addition, regional government spending needs to be encouraged for spending that has a direct effect on increasing the Human Development Index
DETERMINASI TINGKAT KEMANDIRIAN FISKAL 62 KABUPATEN TERTINGGAL DI INDONESIA Nurhayati; Sri Yani Kusumastuti; Nur Hidayatullah; Agustina Suparyati
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.14986

Abstract

This study aims to see the determination of regional fiskal independence in 62 underdeveloped districts in Indonesia. This research data was obtained from secondary with a sample of 62 underdeveloped districts in Indonesia from the period 2014-2019. This research uses a Multiple Linear Regression analysis tool with panel data. The test results show that those that have a sign that is in accordance with expectations and statistically significant are economic growth and local revenue with an error rate of 5%, then H1 and H3 are accepted. While the poverty rate has no effect on the fiscal independence of 62 underdeveloped districts in Indonesia, H2 is rejected. The results of this study are expected to contribute to research on regional development and sustainable development in Indonesia, especially for studies on how to reduce the backwardness of districts in Indonesia.
The Impact of Financial Conglomerates Policy on Banking Profitability and Efficiency in Indonesia Ridhona Fultanegara; Eleonora Sofilda; Agustina Suparyati
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 3 (2026): September
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i3.2036

Abstract

Financial conglomerates hold the majority of Indonesia’s financial system assets. The recent enactment of Law No. 4 of 2023, alongside OJK Regulation No. 30 of 2024, has significantly widened the supervisory perimeter from four to thirteen categories of financial services institutions. Despite these massive regulatory shifts, whether this structural policy pays for itself in performance terms remains empirically untested. Therefore, this study aims to investigate whether the financial conglomerates policy raises banking profitability and efficiency in Indonesia when the macroeconomic environment is held constant. The research employs a dynamic panel analysis of fifteen conglomerate groups observed quarterly from 2019Q1 to 2025Q2 (315 usable observations), estimated via fixed effects with standard errors clustered at the group level. Dependent variables include return on assets, net interest margin, and the operating-expense-to-operating-income ratio. Conglomeration policy is proxied by group asset share and group membership share, supported by macroeconomic control variables. Furthermore, a PRISMA-based systematic literature review of eleven Scopus-indexed studies complements the estimation. The results show that the asset-share proxy carries a negative and weakly significant coefficient on return on assets and is statistically indistinguishable from zero for margin and cost efficiency. By contrast, the membership proxy is positively and significantly associated with return on assets, indicating that perimeter breadth and asset concentration operate through opposite channels. Ultimately, the findings conclude a resilience-profitability trade-off: the conglomerate structure that improves credit risk outcomes simultaneously compresses returns. As a policy implication, financial supervisors should price this trade-off explicitly rather than assume that prudential consolidation is performance-neutral.
Menyiapkan Dana Pendidikan Tinggi Bagi Keluarga Sederhana dengan Investasi : Pengabdian Masfar Gazali; Agustina Suparyati; Nur’aini Chaniago
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7747

Abstract

Pendidikan tinggi memerlukan persiapan finansial sejak dini, terutama bagi keluarga dengan keterbatasan sumber daya. Tantangan pembiayaan mencakup biaya kuliah, hidup, kebutuhan akademik, inflasi, serta rendahnya literasi keuangan dan pemahaman investasi. Kegiatan PkM ini bertujuan meningkatkan literasi keuangan dalam merencanakan dana pendidikan tinggi melalui edukasi, diskusi, simulasi, dan pendampingan. Materi meliputi komponen biaya pendidikan, tabungan, emas, saham/reksa dana saham, aset digital, serta pendekatan goal-based investment. Simulasi target Rp330 juta dalam lima tahun menunjukkan kebutuhan setoran bulanan sekitar Rp5,50 juta tanpa return, Rp4,52 juta dengan return 8% per tahun, dan Rp4,11 juta dengan return 12% per tahun. Jika memperhitungkan kenaikan biaya pendidikan 4%–5% per tahun, kebutuhan setoran meningkat. Hasil kegiatan menegaskan pentingnya menetapkan target, mempertimbangkan waktu dan inflasi, melakukan diversifikasi, serta menyesuaikan risiko dengan waktu penggunaan dana. Aset digital sebaiknya hanya menjadi pelengkap dengan porsi terbatas karena volatilitas tinggi. Investasi dapat mendukung pencapaian tujuan pendidikan jika disertai disiplin menabung, perencanaan arus kas, dan pengelolaan risiko.
The Implementation of The Policy on The Use of Web-Based Applications on Trademark Registration Applications in Indonesia Mohammad Irvan; Sumiyarti; Rinaldi Rustam; Agustina Suparyati
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6084

Abstract

This study aims to analyze and evaluate the implementation of the web-based application policy for trademark registration in Indonesia, focusing on the simplification of service procedures, ease of use, and technological aspects, as well as the quantitative implications for the volume of trademark applications, renewals, and Non-Tax State Revenue. A qualitative approach was employed, utilizing in-depth interviews with three policymakers from the Directorate General of Intellectual Property (DJKI) and ten users of the application. The interview data were subsequently processed using NVIVO 15 software. The analysis concludes that the implementation of the trademark application has successfully simplified service procedures and proven user-friendly; technologically, it meets standards for reliability and service capacity while driving an increase in trademark applications, renewals, and Non-Tax State Revenue derived from trademark services. Nevertheless, empirical findings also indicate room for further improvement in the policy's implementation.
NAZHIR CAPACITY BEFORE REGULATION: A DELPHI–ANALYTIC NETWORK PROCESS PRIORITY MODEL OF SHARIA CAPITAL-MARKET INSTRUMENTS FOR PRODUCTIVE WAQF LAND IN INDONESIA Novi Imelda; Tatik Mariyanti; Agustina Suparyati
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): February
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.1386

Abstract

Purpose – This study examines whether two existing Sharia capital-market instruments, Sharia RDPT and Sharia DIRE, can finance development on unproductive waqf land, and which of them stakeholders judge more suitable.   Design – A two-stage sequential expert-based design. Ten experts (regulators, academics, practitioners, nazhir and investors) validated a five-cluster, twenty-four-element framework through a one-round, modified-Delphi content-validity assessment using Lawshe’s Content Validity Ratio; seven of them then completed Saaty-scale pairwise comparisons, aggregated by geometric mean, tested at CR ≤ 0.10 and synthesised through the limit supermatrix.   Findings – Twenty-two elements were valid (CVI = 1.00); the two rejected elements both concerned specific regulation and were rejected mainly by regulator panelists, marking a regulatory perception gap. Stakeholders ranked first among clusters (25.23 per cent), and three separately judged clusters converged on the nazhir: low nazhir professionalism (33.02 per cent), nazhir capacity building (27.48 per cent) and the nazhir as stakeholder (22.37 per cent). The panel judged RDPT more suitable than DIRE (68.16 versus 31.84 per cent; 65.05 versus 34.95 per cent in the limit supermatrix), with RDPT favoured on 19 of 20 elements.   Research Implications – The evidence is ex ante and consists of aggregated expert priorities, not population estimates; the welfare specification and the implementation sequence are the authors’ translation of those priorities. The panel is small and Jakarta-based; replication is needed.   Originality – To the best of our knowledge, this is the first study to compare the two instruments within a single waqf-land financing framework and to validate the content of an ANP framework before weighting, so that elements not recognised as relevant are separated from elements that are merely weighted low.
Co-Authors Aisha Ramabahar Eleonora Sofilda Gigih Surya Prakasa Ita Kusumawati Masfar Gazali Moch Ilham Mohammad Irvan Muhammad Yudhi Lutfi Muhammad Zilal Hamzah Novi Imelda Nur Hidayatullah Nurhayati Nur’aini Chaniago Raphael Gunawan Hasudungan Reky Oktavian Fikri Ridhona Fultanegara Rustam, Rinaldi Sri Yani Kusumastuti Sumiyarti Swanto Sirait Tatik Mariyanti, Tatik