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All Journal Jurnal Keuangan dan Perbankan El Dinar Jurnal Ilmu Ekonomi ASET EQUILIBRIUM Jurnal Ilmiah Peuradeun Economica: Jurnal Ekonomi Islam SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Ekonomi dan Bisnis SYIRKAH Journal of Islamic Accounting and Finance Research Jurnal Industri Kreatif dan Kewirausahaan MALIA: Journal of Islamic Banking and Finance Jurnal Ilmiah ASET JAKED Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Management and Accounting Expose Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Maqdis: Jurnal Kajian Ekonomi Islam Journal of Islamic Economics Lariba
Ari Kristin Prasetyoningrum
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGARUH FAKTOR EKONOMI DAN RELIGIUSITAS TERHADAP PERSEPSI SUPERVISOR DAN MANAJER MENGENAI INDEPENDENSI DEWAN PENGAWAS SYARI’AH (Studi Kasus pada Bank Syari’ah di Indonesia) Prasetyoningrum, Ari Kristin
Economica: Jurnal Ekonomi Islam Vol. 2 No. 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2012.2.2.853

Abstract

The objectives of this study are to tests the effects of economics factor (financial association and relationship of business and “fee” dimention) and Religious factor (charitable dimention) to Shari’a Supervisory Board (SSB) independency to prove empirically research done by Karim (1990). The primary data of this received from perception of shari’a banking managers and supervisors in Indonesia. The data were collected by using questionnaires sent to managers and supervisors. Questionnaires were distributed to 385 shari’a banking managers and supervisors and the response rate is 10, 65%. The data were analyzed by using multiple regression metode. The result of this research indicated that religious factor has positive and significant relationship with SBB independency. It also indicate that financial association and relationship of business has negative relationship and “fee” has positive relationship with SBB but both of them are not significant. This research finding in line with research of Karim (1990).
Dividend policy as an intervening variable between return on asset and earning per share on stock prices Prasetyoningrum, Ari Kristin; Vanni, Kartika Marella; Mustika, Anjar
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.20206

Abstract

Purpose - The aim of this study is to investigate how Return on Asset (ROA) and Earnings per Share (EPS) impact stock prices, while considering dividend policy as a mediating factor.Method - This research uses 6 samples of pharmaceutical companies listed on ISSI during the period of 2017-2021 using purposive sampling technique. The data analysis used in this research is SEM-PLS with the help of WarpPLS software version 7.0.Result - The findings indicate that dividend policy does not act as a mediator between ROA and share prices; however, it does serve as a mediator between EPS and share prices. The direct effects reveal that ROA has a non-significant positive impact on dividend policy, whereas EPS demonstrates a significant positive influence on dividend policy. Both ROA and dividend policy exhibit a significant negative impact on share prices, whereas EPS has a positive and significant influence on share prices. In addition, this research reveals that dividend policy is unable to mediate the relationship between ROA and share prices but is proven to mediate the relationship between EPS and stock prices.Implication - The concept of signaling theory in general can still be used in carrying out financial analysis even when anomalies occur in economic conditions.Originality - This research is research conducted on pharmaceutical companies which are different from other companies which have experienced negative impacts, but pharmaceutical companies have experienced an increase in share prices and profits during the pandemic.
ANALISIS PENGARUH JIWA WIRAUSAHA, AKSES MODAL, DAN EKSPEKTASI PENDAPATAN TERHADAP MINAT BERWIRAUSAHA (Studi Kasus pada Masyarakat Desa Kletek Kecamatan Pucakwangi Kabupaten Pati) Mualifah, Amimah Ulul; Prasetyoningrum, Ari Kristin
Jurnal Industri Kreatif dan Kewirausahaan Vol 3 No 1 (2020): Jurnal Industri Kreatif dan Kewirausahaan JUNE 2020
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v3i1.64

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh jiwa wirausaha, akses modal, dan ekspektasi pendapatan terhadap minat berwirausaha masyarakat Desa Kletek Kecamatan Pucakwangi Kabupaten Pati. Penelitian ini merupakan penelitian kuantitatif deskriptif. Populasi penelitian ini adalah keseluruhan masyarakat Desa Kletek Kecamatan Pucakwangi Kabupaten Pati. Adapun penentuan sampelnya menggunakan rumus Slovin dan diperoleh jumlah sampel sebanyak 98 orang. Hasil penelitian menunjukkan bahawa jiwa wirausaha dan ekspektasi pendapatan berpengaruh positif dan signifikan terhadap minat berwirausaha, sedangkan akses modal tidak signifikan berpengaruh terhadap minat berwirausaha.
Pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, Kemitraan Terhadap Penggunaan Sistem Informasi Akuntansi Pada Kuliner Kota Semarang putra, junhattan prastama; Ari Kristin Prasetyoningrum; Muyassarah
Jurnal Riset Ekonomi dan Bisnis Vol. 18 No. 1 (2025): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v18i1.10418

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, Dan Kemitraan Terhadap Sistem Informasi Akuntansi Studi Kasus Pada Kuliner  Kota Semarang. Hasil dalam penelitian ini dikumpulkan melalui kuesioner yang disebar kepada para pelaku usaha kuliner di Kota Semarang dan diproses serta dianalisis menggunakan uji statistik analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel Tingkat Pendidikan berpengaruh signifikan dengan arah positif terhadap SIA dengan nilai Sig. 0,04 < 0,05 dan t hitung 2.928 > 1,985, variabel Skala Usaha tidak berpengaruh signifikan terhadap SIA dengan nilai Sig. 0,416 > 0,05 dan t hitung 0,818 < 1,985, variabel Umur Usaha tidak berpengaruh signifikan terhadap SIA dengan nilai Sig. 0,440 > 0,05 dan t hitung 0,775< 1,985, dan variabel Kemitraan berpengaruh signifikan dengan arah positif terhadap SIA dengan nilai Sig. 0,00 < 0,05 dan t hitung 4,962 > 1,985. Keterbatasan penelitian terdapat dua variabel independen yang ditolak yaitu Skala Usaha dan Umur Usaha sehingga perlu adanya justifikasi/penelitian lanjutan guna mengeksplorasi arti temuan tersebut bagi dunia praktik pada umumnya.
Peran KAP Dalam Meningkatkan Transparansi Dan Akuntabilitas Laporan Keuangan Apriati, Annisa Nur; Ari Kristin Prasetyoningrum; Alfi Nur’ Aini; Fiki Falahunal Ulya; Siti Fatimah; Hidayah, Nurul; Aliyatul Fitri; Fatimatuzzahro
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 1 (2025): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i1.1228

Abstract

Penelitian ini membahas peran Kantor Akuntan Publik (KAP) dalam meningkatkan transparansi dan akuntabilitas laporan keuangan di lembaga publik di Indonesia. Penelitian ini bertujuan untuk memberikan wawasan tentang bagaimana KAP dapat berkontribusi dalam menciptakan sistem pelacakan yang transparan dan akuntabel, serta mengurangi pengelolaan dana publik. Meskipun banyak lembaga masih menghadapi kelemahan dalam penelidikan laporan keuanagan, kualitas laporan sangat penting untuk mencapai tujuan akuntansi. Laporan keuangan berkualitas harus memenuhi karakteristik kualitatif seperti relevansi dan kriteria. KAP berperan lintas dalam menjaga integritas sistem keuangan dengan memastikan bahwa laporan keuangan mematuhi standar akuntansi yang berlaku. Melalui audit dan konsultasi, KAP membantu perusahaan dalam pengambilan keputusan strategis dan meningkatkan kepercayaan publik terhadap laporan keuangan.
Women and Investment Decision in Sharia Instruments: Moderating Effect of Financial Spirituality Orientation Amaroh, Siti; Prasetyoningrum, Ari Kristin; Husain, Husna
Jurnal Ilmiah Peuradeun Vol. 12 No. 2 (2024): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v12i2.1332

Abstract

This research is based on a gap in authority between men and women in making investment decisions where women are considered less financially literate and less struggling. Therefore, this study examines how financial literacy and trust affect women’s investment decisions in Sharia instruments with financial spirituality orientation as a moderating factor. The sample was selected from 256 women on the northeastern coast of Central Java, Indonesia. Structural Equation Modeling with a Partial Least Square method was used to test the data. The findings showed that the higher the financial literacy, trust, and financial spirituality orientation, the better the decision level in the Sharia investment decisions. The financial spirituality orientation strengthens the influence of financial literacy on Sharia investment decisions. However, financial spiritual orientation cannot intervene in trust in financial institutions. This finding suggests that women consider their spiritual beliefs while making financial decisions, but spirituality cannot nullify trust’s ability to affect Sharia investment choices. The implication is that when gender equality is acknowledged, women can get an education, work, income, and be more financially literate. The role of financial spirituality is in its mission of establishing the life-balances.
COMPETITION IN BUSINESS: ANALYSIS OF FACTORS AFFECTING CUSTOMERS SWITCHING INTENTION OF CONVENTIONAL BANKS TO ISLAMIC BANKS IN CENTRAL JAVA Firdiyanti, Shovia Indah; Abdillah, Mujiyono; Prasetyoningrum, Ari Kristin; Fuadi, Nasrul Fahmi Zaki
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 8 No. 2 (2022): Jurnal Alwatzikhoebillah: Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v8i2.1992

Abstract

This study uses a combination of two theories, namely Theory Reasoned Action (TRA) and Theory Push-Pull-Mooring (PPM). This study aims to determine the effect of religious attitude, alternative attractiveness and subjective norm on customers switching intention. The research method used is quantitative. This study uses primary data distributed to respondents with purposive sampling technique. The population in this study are Islamic bank customers who have previously been customers of conventional banks in Central Java who are Muslim. The sample used is 100 respondents obtained through distributing questionnaires. This research uses multiple regression analysis technique with Smart-PLS software. The results of hypothesis testing indicate that religious attitude, alternative attractiveness and subjective norm have a positive and significant effect on customers switching intentions on Islamic bank customers. The result of the highest influence is shown by the subjective norm variable with a regression coefficient value of 0,375 with a significance value of 0,000. This means that a person's intention to perform a behavior can be built through their social environment. The greater the support from the social environment such as family, friends, neighbors and religious leaders can influence the intention of conventional customers to immediately switch to Islamic bank.
The role of zakat in economic recovery during and after the Covid-19 pandemic: A case study of Baznas in Indonesia Prasetyoningrum, Ari Kristin
Journal of Islamic Economics Management and Business (JIEMB) Vol. 5 No. 2 (2023)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2023.5.2.20189

Abstract

The Covid-19 pandemic has had a significant impact on the global economy, including Indonesia, which experienced a drastic economic decline. Baznas is expected to contribute to economic recovery through the management and distribution of zakat, infāq, and ṣadaqah (ZIS) funds. This study aims to evaluate the role of Baznas in supporting Indonesia’s economic recovery during and after the Covid-19 pandemic and to analyze the economic recovery methods implemented by Baznas. This research employs a qualitative approach with content analysis and literature review methods. Secondary data were obtained from Baznas activity reports, financial reports, and management reports from 2020 to 2022, sourced from the official Baznas website. The findings indicate that Baznas has effectively managed and distributed ZIS funds to assist communities affected by the pandemic. Various programs, including health, social, economic, and educational assistance, were implemented to mitigate the negative impacts of the pandemic. The distribution of ZIS funds was focused on both consumptive and productive schemes, with a greater emphasis on consumptive schemes during the pandemic. This study demonstrates that zakat, as an Islamic financial instrument, can be a solution to alleviate the economic burden on communities affected by Covid-19.
Penggunaan Path Analysis Dalam Analisis Pengaruh Efisiensi Operasional, Tingkat Kecukupan Modal Dan Likuiditas Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Tahun 2011-2014 Prasetyoningrum, Ari Kristin; Hasanah, Siti Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.364

Abstract

This study was to determine the effect of Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) to Profitability (ROA) at the Islamic Banks in 2011-2014. This study used quantitative research methods. Source of research data are secondary data from the quarterly financial statements of Islamic Banks in 2011 to 2014 were obtained from the website. This study using path analysis because there are two models of the equation (substructure) with IBM SPSS application program. Purposive sampling technique is used to determine number of sample. The sample was seventh quarterly financial statements Islamic Bank (BRI Syariah, Bank Syariah Mandiri, Bank Panin Syariah, BCA Syariah, Bank Mega Syariah, and Maybank Syariah) from 2011 to 2014, each bank was obtained 16 financial statements in order to obtain 112 data. The results of this study indicate that the Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) had an influence on profitability (ROA). There are also indirect influence between the level of capital adequacy (CAR) to Profitability (ROA) through Liquidity (QR), the liquidity position (QR) as the weakening of the influence.
ANALISIS PENGARUH FAKTOR EKONOMI DAN RELIGIUSITAS TERHADAP PERSEPSI SUPERVISOR DAN MANAJER MENGENAI INDEPENDENSI DEWAN PENGAWAS SYARI’AH (Studi Kasus pada Bank Syari’ah di Indonesia) Prasetyoningrum, Ari Kristin
Economica: Jurnal Ekonomi Islam Vol. 2 No. 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2012.2.2.853

Abstract

The objectives of this study are to tests the effects of economics factor (financial association and relationship of business and “fee” dimention) and Religious factor (charitable dimention) to Shari’a Supervisory Board (SSB) independency to prove empirically research done by Karim (1990). The primary data of this received from perception of shari’a banking managers and supervisors in Indonesia. The data were collected by using questionnaires sent to managers and supervisors. Questionnaires were distributed to 385 shari’a banking managers and supervisors and the response rate is 10, 65%. The data were analyzed by using multiple regression metode. The result of this research indicated that religious factor has positive and significant relationship with SBB independency. It also indicate that financial association and relationship of business has negative relationship and “fee” has positive relationship with SBB but both of them are not significant. This research finding in line with research of Karim (1990).
Co-Authors Abdillah, Mujiyono Alfi Nur’ Aini Aliyatul Fitri Apriati, Annisa Nur Budiyarno, Agus Tri Darojat, Muhammad Irhas Dessy Noor Farida FATIMATUZZAHRO Fatmawati, Elsaputri Dyahayu Fiki Falahunal Ulya Firdiyanti, Shovia Indah Fuadi, Nasrul F. Z Fuadi, Nasrul Fahmi Zaki Ghina Ziida Amalia Hartono, Setyo Budi Husain, Husna Kartika Marella Vanni Mualifah, Amimah Ulul Muhammad Saifullah Mustika, Anjar Muyassarah NURUL HIDAYAH putra, junhattan prastama Ricadonna, Nadia Adriane Sari, Alifah Ratna Siti Amaroh SITI FATIMAH Siti Nur Hasanah Siti Nur Hasanah, Siti Nur Sukmawati, U. Sulia Toyyib, Noor Ahmad Warno Warno