Article Per Year (5 Year)
p-Index From 2021 - 2026
5.421
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting DERIVATIF Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Aktiva : Jurnal Akuntansi dan Investasi Penentuan harga obligasi dan teori tingkat bunga JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Literatus Al-Mal:Jurnal Akuntansi dan Keuangan Islam Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) Mutanaqishah: Journal of Islamic Banking Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Journal Economic Excellence Ibnu Sina Jurnal Akuntansi dan Keuangan Islam (JAKIs) Santri : Jurnal Ekonomi dan Keuangan Islam Talent: Journal of Economics and Business Jurnal Ekonomi, Manajemen, Akuntansi PESHUM BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Analisis Bisnis Ekonomi
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Peran Standar Akuntansi AAOIFI Dalam Praktik Akrual Earnings Manajemen Di Perbankan Syariah Rahmat Fajar Ramdani
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

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

Abstract

Artikel ini bertujuan untuk mengamati dan menganalisis perkembangan riset mengenai peran standard akuntansi terutana AAOIFI dalam mengurangi diskresionary akrual di perbankan syariah. Artikel ini menggunakan pendekatan kualitatif studi Pustaka dengan menganalisis artikel yang berasal dari penelitian sebelumnya. Berdasarkan hasil analysis review artikel terdahulu memberikan argumentasi yang kuat bahwa Standar AAOIFI berperan signifikan dalam memitigasi earnings management pada perbankan syariah melalui mekanisme teknis, reputasi, dan governance. Namun, penelitian terdahulu masih terbatas pada level makro (negara/bank) dan berfokus pada accrual-based earnings management. Terdapat celah (gap) akademik untuk meneliti apakah adopsi AAOIFI juga efektif dalam mengurangi real activities earnings management Berdasarkan bukti empiris hasil riset – riset terdahulu masih memiliki hasil yang tidak konsisten dan perlu dilakukan penelitian lanjutan
Effect of Green Finance, Zakat Performance Ratio, and Good Corporate Governance on SDGs in Islamic Commercial Banks Novita Lela Sari; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 2 (2025): July - December
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i2.2710

Abstract

Purpose – This study aims to examine the impact of Green Finance, the Zakat Performance Ratio, and Good Corporate Governance on the achievement of Sustainable Development Goals in Indonesian Islamic commercial banks. Methodology – The type of research employed in this study is quantitative research, as it is based on positivism for data collection and analysis, to test hypotheses. Samples in this study were obtained using purposive sampling. The criteria considered are Islamic banks that issue annual reports and Sustainability reports, as well as the issuance of zakat distribution reports. Based on the determination of these categories, 14 Islamic banks were selected as the sample of this study. Findings – Based on the study’s results, it was concluded that Green Finance has an impact on the Sustainable Development Goals, whereas Zakah Performance Ratio and Good Corporate Governance do not. Simultaneously, Green Finance, Zakat Performance Ratio, and Good Corporate Governance affect the Sustainable Development Goals. Implications – This study may serve as a valuable guide for developing more sustainable business plans, regulations, and operational procedures, enabling Indonesia’s Islamic banking industry to contribute more effectively to achieving the Sustainable Development Goals. Originality – This study offers originality by simultaneously integrating Green Finance, Zakat Performance Ratio, and Good Corporate Governance as key variables that have not been studied together in the unique context of Islamic commercial banks in Indonesia, to measure their contribution to achieving the Sustainable Development Goals.
Pengaruh Kinerja Keuangan Dan Corporate Governance Terhadap Penerapan Green Banking Disclosure Pada Perusahaan Perbankan Di Indonesia (Studi Pada Bank Umum Syariah Indonesia Periode Tahun 2021-2023) Vira Choiroel Nisa; Muhammad Kurniawan; Rahmat Fajar Ramdani
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 1: Desember 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i1.6871

Abstract

Pentingnya green banking disclosure sebagai bagian dari praktik keberlanjutan yang semakin mendapat perhatian di sektor perbankan. Meski demikian, pengaruh faktor internal seperti kinerja keuangan dan corporate governance terhadap penerapan green banking disclosure masih memerlukan klarifikasi lebih lanjut untuk memastikan praktik yang berkelanjutan di industri ini. Rumusan masalah dalam penelitian ini terdiri bagaimana pengaruh kinerja keuangan terhadap green banking disclosure pada bank umum syariah?, dan bagaimana pengaruh corporate governance terhadap green banking disclosure pada bank umum syariah?. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis hubungan antara kedua faktor tersebut dengan penerapan praktik green banking disclosure, yang mencerminkan komitmen bank terhadap prinsip keberlanjutan dan tanggung jawab sosial. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis regresi berganda untuk mengevaluasi pengaruh kinerja keuangan dan corporate governance terhadap penerapan green banking disclosure pada bank umum syariah di Indonesia selama periode 2021-2023. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh negatif dan signifikan terhadap penerapan green banking disclosure secara parsial. Ini mengindikasikan bahwa meskipun kinerja keuangan yang baik dapat mendukung investasi dalam praktik green banking, faktor-faktor eksternal seperti regulasi dan komitmen etika lebih dominan dalam adopsi green banking. Sebaliknya, corporate governance memiliki pengaruh positif dan signifikan terhadap penerapan green banking disclosure. Prinsip-prinsip transparansi, akuntabilitas, dan tanggung jawab dalam corporate governance memainkan peran krusial dalam memastikan bahwa praktik green banking diterapkan dan dilaporkan secara akurat, sehingga mendukung komitmen bank terhadap keberlanjutan.
RELEVANSI NILAI PENGUNGKAPAN INFORMASI RISIKO KEUANGAN PADA INSTRUMEN KEUANGAN DI ERA PANDEMI COVID 19 Ramdani, Rahmat Fajar; Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15066

Abstract

The occurrence of the COVID-19 pandemic led to a decline in economic performance both on a micro and macro level, resulting in a higher risk of embedded financial instruments. Therefore, it became necessary to disclose information regarding financial risks associated with financial instruments through financial statements. This study aims to prove that the disclosure of financial risk information in financial instruments is relevant to investors' decisions. The research uses 16 companies in the consumer financing sub-sector as study objects, analyzed using a value relevance model proven through multiple linear regression analysis. This study uses observational data from the COVID-19 period, specifically the years 2020, 2021, and 2022 as the observation period. To measure the disclosure of financial risk information, the study employs a disclosure index based on PSAK 107. The results have shown that the disclosure of financial risk information in financial instruments did not significantly affect the stock prices of companies in the consumer financing sub-sector during the COVID-19 period. Therefore, it can be concluded that the disclosure of financial risk information does not have value relevance for investors' decisions.
KUALITAS STANDAR PELAPORAN KEUANGAN, AUDITING DI DALAM HUBUNGAN KEMAJUAN PASAR MODAL DAN PEREKONOMIAN NEGARA Ramdani, Rahmat Fajar; Sisdianto, Ersi; Darmayanti, Elmira Febri
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

The purpose of this research is to test moderate effect financial reporting and auditing standard quality between corelation of capital market development and economic development. This research used 57 countries as sampel with three years observation started from 2015 to 2017. This research use index score quality from world economic forum as measurement of financial reporting dan auditing standard quality, to measure capital market and economic development this research used acumulation market capitalization stock in year and product domestic bruto as measurement. To analysis hyphotesis of this research used Moderated Regression Analysis (MRA) approach. The result from this research showed the quality of financial reporting and auditing in country did not have moderated effect between corelation of capital market development and economic development this happened because audited financial report is only tool for decision making used by investor and not have direct effect in economic sector rill. Keyword :financial reporting and auditing standard quality, capital market development, economic
Kajian Teori Sinergi Penggabungan Usaha Bagi Badan Usaha Milik Negara Konstruksi Di Indonesia Rahmat Fajar Ramdani
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 1 (2025): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i1.1459

Abstract

The unhealthy financial condition of 7 state-owned construction companies in Indonesia has prompted the Indonesian government to pursue mergers through the Ministry of State-Owned Enterprises. This study analyzes the impact of these mergers on the 7 state-owned construction companies in Indonesia based on the synergy theory. This research is a literature study that uses previous research findings as a basis to reinforce the impact of mergers analyzed based on the synergy theory. According to the results of the literature analysis conducted, the synergy theory suggests that merging the 7 state-owned construction companies can be expected to increase profitability and improve financial health. This is because mergers can enhance efficiency, and market power, and strengthen the companies financial condition.
Kompetensi Dewan Direksi dan Manajemen Laba di Perbankan Syariah: Sebuah Tinjauan Literatur Rahmat Fajar Ramdani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2026): Februari : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i1.2206

Abstract

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).
Dampak Operasional Merger Perbankan: Sintesis Literatur dan Implikasinya terhadap Industri Perbankan Rahmat Fajar Ramdani
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 3 (2026): Mei: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i3.2543

Abstract

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.
Pengaruh Pendapatan Non Halal, Zakat, dan Dewan Pengawas Syariah terhadap Reputasi Bank Syariah: Studi Perbandingan Bank Umum Syariah di Indonesia dan Malaysia Periode 2018-2024 Wiwit Putri Utami; Wahyu Iryana; Rahmat Fajar Ramdani
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 2 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i2.11009

Abstract

The growth of the Islamic banking industry requires these institutions to not only focus on their financial performance, but also maintain their reputation as a reflection of social legitimacy and public trust. This study aims to analyze the effect of non-halal income, zakat, and the Sharia Supervisory Board (DPS) on the reputation of Islamic Commercial Banks (BUS) in Indonesia and Malaysia for the period 2018–2024. This study uses a comparative quantitative approach with a purposive sampling method targeting 7 BUS in Indonesia and 6 BUS in Malaysia and analyzed using multiple linear regression. The results show that in Indonesia, non-halal income has no significant effect on reputation, while zakat and DPS have a positive and significant effect. In Malaysia, non-halal income has a negative and significant effect on reputation, while zakat and DPS have a positive and significant effect. These results indicate that compliance with sharia and corporate governance play an important role in building the reputation of Islamic banks, with differences in influence influenced by regulatory characteristics and supervisory systems in each country.
PENGARUH PDRB PER KAPITA, TINGKAT PENGANGGURAN TERBUKA, DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KETIMPANGAN PENDAPATAN DAERAH DALAM PERSPEKTIF EKONOMI ISLAM PERIODE 2018-2024 Mei Popy Gayatri; Siska Yuli Anita; Rahmat Fajar Ramdani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7230

Abstract

Ketimpangan pendapatan merupakan salah satu permasalahan pembangunan ekonomi yang masih dihadapi Indonesia, termasuk di Pulau Sumatera yang memiliki perbedaan karakteristik ekonomi dan kualitas sumber daya manusia antarprovinsi. Kondisi ini mendorong perlunya kajian empiris terkait faktor-faktor yang memengaruhi ketimpangan pendapatan daerah. Penelitian ini bertujuan menganalisis pengaruh PDRB per kapita, tingkat pengangguran terbuka, dan Indeks Pembangunan Manusia terhadap ketimpangan pendapatan daerah di provinsi Sumatera tahun 2018-2024 dalam perspektif ekonomi Islam. Penelitian menggunakan data sekunder tahunan dari publikasi resmi Badan Pusat Statistik (BPS) dan dianalisis regresi dengan data panel menggunakan Random Effect Model. Secara parsial, hasil penelitian menunjukkan bahwa PDRB per kapita berpengaruh positif dan tidak signifikan, tingkat pengangguran terbuka berpengaruh negatif dan tidak signifikan, sementara Indeks Pembangunan Manusia berpengaruh negatif dan signifikan terhadap ketimpangan pendapatan daerah. Secara simultan, ketiga variabel berpengaruh signifikan, yang menunjukkan pentingnya pengelolaan ekonomi dan peningkatan kualitas sumber daya manusia sesusai dengan prinsip ekonomi Islam.
Co-Authors A. Zuliansyah Abdullah Hasan, M Hadi Alamsyah Ahmad Zaki Alhafidz Ainul Fitri Any Eliza Celly Novita Darmayanti, Elmira Febri Diah Mukminatul Hasimi Dimas Pratomo Dinda Fali Rifan Ersi Sisdianto Evi Ekawati Fatimah Shobiyatun Rosayanti Firginia Amanda Hanif Hanif Lelawati, Nina Mei Popy Gayatri Moh. Mukri Muhammad Iqbal Fasa Muhammad Kurniawan Muhammad Kurniawan Nani Septiana Nina Lelawati Novita Lela Sari Peftiani, Widia Pratomo, Dimas Rena Gusmaniar Sindi Okvaniar Siska Yuli Anita Vira Choiroel Nisa Vira Choiroel Nisa Wahyu Iryana Wiwit Putri Utami Zulaikha Zulaikha