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All Journal SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam ILTIZAM Journal of Sharia Economic Research IKRA-ITH EKONOMIKA An Nisa' MALIA: Journal of Islamic Banking and Finance Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam JOURNAL SCIENTIFIC OF MANDALIKA (JSM) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Akuntansi'45 Jurnal Ekonomi Syariah dan Bisnis Islamic Economic and Business Journal Al-Iqtishad : Jurnal Ekonomi Journal of Comprehensive Science ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Journal of Islamic Economics Lariba Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Benefit : Journal of Bussiness, Economics, and Finance Amal: Jurnal Ekonomi Syariah Islamic Banking and Finance Journal of Innovative and Creativity Jurnal Akuntansi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Rini Idayanti
Fakultas Ekonomi Dan Bisnis, Institut Agama Islam Negeri (IAIN) Bone
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analisis Efektivitas dan Efisiensi Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Pengelolaan Keuangan Desa (Studi Kasus pada Desa Tanete Harapan Kecamatan Cina Kabupaten Bone) Hildayanti; Rini Idayanti; Fitriani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 10 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss10pp4049-4065

Abstract

This study aims to determine and analyze the effectiveness and efficiency of the implementation of the Village Financial System Application (SISKEUDES) in financial management in Tanete Harapan Village, Cina District, Bone Regency. The method used is qualitative with a case study approach. Data collection techniques are carried out through in-depth interviews, observations, and documentation. The results of the study indicate that the implementation of the SISKEUDES application has increased the productivity of village officials, facilitated the preparation of financial reports, and saved time and costs compared to manual systems. However, there are still obstacles in the form of limited user understanding which has an impact on the less than optimal management of finances as a whole. Thus, the implementation of SISKEUDES in Tanete Harapan Village is quite effective and efficient in supporting transparency, accountability, and performance of village officials. Even so, an increase in the capacity of human resources and supporting infrastructure is needed so that the use of this application can be maximized in realizing good village financial management
Pengaruh Current Ratio (CR) dan Debt to Total Asset Ratio (DAR) terhadap Pertumbuhan Laba : Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Mutiara Nudia Anugrah; Rini Idayanti; Hartas Hasbi
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4412

Abstract

This study aims to analyze the influence of the Current Ratio and Debt to Total Aset Ratio on profit growth in infrastructure sector companies listed on Indonesia Stock Exchange (IDX) during period 2020-2023. The data used is secondary data obtained from financial statements published by the IDX for the years 20202-2023. The sample was selcted using the purposive sampling method, and the number of samples that met the criteria was 31 companies, with a total of 65 observations. This research uses a quantitative method. The research hypotesis was tested using multiple linear regression analysis and path analysis, assisted by the Statistical Package for the Social Sciences (SPSS) version 26. The results show that the Current Ratio has a positive and significant effect on profit growth in infrastructure companies listed on IX during 2020-2023. This is evidenced by the hypotesis testing result showing a coefficient value of 0.15 with a significance level 0.000 (<0.05) . The Debt to Total Asset Ratio also has positive and significant effect on profit growth in infrastructure comapnies listed on IDX during period 2020-2023, with a coefficient value of 0.782 and a significant level 0.000 (<0.05). The Current ratio and Debt to Total Assset Ratio simultaneously have a significant effect on profit growth in infrastructure comapnies listed on the Indonesian Stock Exchange (IDX) for the period 2020-2023.
Analisis Pengelolaan Keuangan dan Pemanfaatan Aset Desa dalam Optimalisasi Wisata Pemandian Jompi’e di Desa Lili Riawang Kec. Bengo Kab. Bone Nujrah, Ayu Azhari; Idayanti, Rini; Hasbi, Hartas
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12112

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan dan pemanfaatan aset desa dalam optimalisasi wisata Pemandian Jompi’e di Desa Lili Riawang, Kecamatan Bengo, Kabupaten Bone. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian lapangan, melibatkan subjek penelitian yang terdiri dari Sekretaris Desa, Kaur Keuangan, dan pengelola wisata. Teknik pengumpulan data dilakukan melalui observasi, wawancara terstruktur, dan dokumentasi, sedangkan analisis data menggunakan metode deskriptif dengan tahapan pengumpulan data, reduksi data, penyajian data, uji keabsahan data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa telah dilaksanakan secara bertahap dan partisipatif, mulai dari musyawarah desa, perencanaan anggaran, pelaksanaan oleh Tim Pelaksana Kegiatan (TPK), hingga pelaporan dan pertanggungjawaban. Penatausahaan dilakukan secara manual, namun tetap tertib dan akuntabel, dengan dokumentasi yang rapi dan transparan. Pemanfaatan aset desa, yaitu kawasan Pemandian Jompi’e, dilakukan secara swakelola oleh pemerintah desa dan dimanfaatkan tidak hanya sebagai destinasi wisata tetapi juga sebagai sumber air irigasi dan kebutuhan rumah tangga. Pengelolaan ini telah berdampak positif terhadap peningkatan ekonomi masyarakat melalui tumbuhnya usaha kecil di sekitar lokasi. Penelitian menemukan bahwa pengelolaan keuangan dan pemanfaatan aset desa berfungsi sebagai motor penggerak dalam mendukung pembangunan wisata berbasis potensi lokal. Namun, kendala seperti belum adanya Peraturan Desa (Perdes) khusus, keterbatasan anggaran, minimnya fasilitas pendukung, dan belum optimalnya promosi masih menjadi tantangan utama yang harus segera ditangani agar pengembangan wisata desa dapat berkelanjutan dan berdampak lebih luas bagi kesejahteraan masyarakat.
Analisis Peran Promosi Dan Edukasi Lembaga Keuangan Syariah Dalam Memilih Produk Funding Bank Syariah: Studi pada Nasabah Bank Muamalat Desi, Sastry Sulastryani; Hafid, Abd.; Idayanti, Rini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12114

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya tingkat literasi masyarakat terhadap produk perbankan syariah, khususnya produk funding seperti tabungan, giro, dan deposito. Dalam menghadapi tantangan ini, promosi dan edukasi menjadi instrumen penting dalam meningkatkan pemahaman dan minat masyarakat terhadap produk lembaga keuangan syariah. Penelitian ini bertujuan untuk menganalisis bagaimana peran promosi dan edukasi yang dilakukan oleh Bank Muamalat memengaruhi keputusan nasabah dalam memilih produk funding. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam terhadap nasabah Bank Muamalat di Watampone. Hasil penelitian menunjukkan bahwa promosi melalui media sosial, aplikasi mobile banking, dan komunikasi langsung cukup efektif dalam menarik perhatian nasabah. Sementara itu, edukasi yang diberikan melalui penyuluhan dan pendekatan personal membantu meningkatkan pemahaman terhadap prinsip-prinsip syariah dalam produk funding. Temuan ini menegaskan bahwa promosi dan edukasi tidak hanya berperan dalam mengenalkan produk, tetapi juga dalam membangun kepercayaan, loyalitas, dan kecenderungan merekomendasikan produk kepada pihak lain. Hasil penelitian ini penting sebagai dasar penguatan strategi pemasaran berbasis nilai syariah di industri perbankan.
The mediating role of financial performance in the relationship between green accounting, leverage, and firm value in basic materials sector companies listed on Indonesia Sharia Stock Index Idayanti, Rini; Nurlia, Nurlia
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art2

Abstract

IntroductionIn recent years, the growing emphasis on sustainability and ethical investment has prompted firms to integrate green accounting and financial management practices into their business strategies. However, evidence regarding the impact of green accounting and leverage on firm value, particularly within Islamic capital markets, remains inconclusive. This study investigates how green accounting and leverage affect firm value, with financial performance acting as a mediating variable, among basic materials firms listed on the Indonesia Sharia Stock Index (ISSI).ObjectivesThis research aims to analyze the direct and indirect effects of green accounting and leverage on firm value through financial performance. It also seeks to determine whether sustainability-oriented accounting practices contribute to firm valuation and to evaluate the mediating role of profitability in shaping these relationships within an Islamic financial context.MethodA quantitative research design was employed using panel data from six basic materials firms listed on the ISSI during 2019–2023. Green accounting was measured using environmental cost disclosure, leverage by the debt-to-equity ratio, financial performance by return on assets, and firm value by Tobin’s Q. Data were analyzed using path analysis and the Random Effect Model, supported by classical assumption and Sobel tests to assess mediation effects.ResultsThe findings indicate that green accounting and leverage do not have significant direct effects on either financial performance or firm value. However, financial performance significantly mediates the relationship between green accounting and firm value, suggesting that sustainability initiatives enhance firm valuation indirectly through profitability. In contrast, financial performance does not mediate the relationship between leverage and firm value. These results demonstrate that environmental accountability contributes to firm value when translated into financial efficiency but not through debt-financed strategies.ImplicationsThis study highlights the need for firms to integrate environmental expenditures as strategic investments rather than operational costs. It underscores the importance of aligning sustainability initiatives with financial management and governance frameworks to optimize firm value. Policymakers should strengthen regulatory incentives for environmental reporting and enhance investor awareness to bridge the gap between sustainability performance and market valuation.Originality/NoveltyThis study contributes to sustainability accounting and Islamic finance literature by empirically establishing the mediating role of financial performance in the relationship between green accounting and firm value. It provides new insights into how environmentally responsible practices create value in emerging Islamic capital markets.
Pengaruh Profit Sharing Ratio (PSR) Terhadap Profitabilitas Pada Laporan Keuangan Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK) 2020-2023 A. Muhammad Afdhal; Rini Idayanti; Hartas Hasbi
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 7 No. 2 (2025): (September 2025)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v7i2.1000

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profit Sharing Ratio (PSR) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA) pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020 hingga 2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan jenis penelitian asosiatif kausal. Sampel penelitian terdiri dari 12 bank umum syariah yang dipilih melalui metode purposive sampling, menghasilkan 48 laporan keuangan sebagai data observasi. Teknik analisis data menggunakan regresi linier sederhana dengan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukkan bahwa PSR berpengaruh positif dan signifikan terhadap ROA, dengan nilai signifikansi sebesar 0,001 dan koefisien regresi sebesar 0,286. Nilai R square sebesar 0,210 menunjukkan bahwa PSR mampu menjelaskan 21% variasi profitabilitas bank syariah. Temuan ini mengindikasikan bahwa semakin besar proporsi pembiayaan berbasis bagi hasil (mudharabah dan musyarakah), maka semakin tinggi tingkat profitabilitas bank syariah. Oleh karena itu, peningkatan implementasi prinsip bagi hasil direkomendasikan untuk mendukung kinerja keuangan yang optimal dalam sistem perbankan syariah.
EFFECTIVENESS OF PRODUCTIVE ZAKAT PROGRAMS IN IMPROVING THE WELFARE OF MUSTAHIQ: A STUDY AT BAZNAS BONE REGENCY Bunga, Bunga; Idayanti, Rini; Shadriyah, Shadriyah
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol 9 No 1 (2026): Januari
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i1.11225

Abstract

This study analyzes the effectiveness of the productive zakat program implemented by BAZNAS Bone Regency in improving the welfare and economic independence of mustahik (recipients). Traditional zakat distribution is often consumptive, providing only temporary relief , whereas productive zakat aims to create sustainable income by providing business capital. This research used a qualitative field research design, conducted at the BAZNAS Bone office. Data was collected through in-depth interviews with BAZNAS management and mustahik, observation, and documentation. The findings prove the program is effective. Recipients, including a 'Thai Chicken Rice Bowl' culinary entrepreneur and a small shop owner, demonstrated significant economic improvement. They transitioned from unemployment or lacking capital to generating stable income, achieving economic independence, hiring employees, and funding their children's education. The study concludes that the productive zakat program effectively improves mustahik welfare. However, to optimize results and overcome identified challenges, such as marketing and financial separation, reinforcement through continuous mentorship and entrepreneurship education is necessary.
Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Keuangan ditinjau dari Perspektif Akuntansi Syariah (Studi Kasus Desa Mulamenre`E, Kecamatan Ulaweng, Kabupaten Bone) Faramillah Anugrah; Rini Idayanti; Hartas Hasbi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3126

Abstract

This study aims to analyze the effectiveness of the Village Financial System (SISKEUDES) application in financial management from a Sharia accounting perspective. The current rapid development is technological advancement, which has become a necessity, particularly in financial management. Previously known as the Regional Management Information System (SIMDA), the Village Financial System (SISKEUDES) application was then introduced. This study used a qualitative method with a field approach, involving interviews and observations with parties responsible for and directly involved in managing village finances. The results indicate that the effective use of the Village Financial System (SISKEUDES) application in Mulemenre Village provides a positive and structured contribution to village financial management, but its implementation is not yet fully optimal. From a Sharia accounting perspective, village financial management through the Village Financial System application reflects three main principles: accountability, fairness, and truth
Analisis Penerapan Aplikasi Akuntansi Berbasis SI APIK Dalam Menyusun Laporan Keuangan UMKM Sesuai SAK EMKM Nita Basri; Rini Idayanti; Hartas Hasbi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2757

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan aplikasi akuntansi berbasis SI APIK dalam menyusun laporan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Studi ini difokuskan pada Toko Sembako di Kelurahan Tanete, Kecamatan Cina, Kabupaten Bone. Permasalahan utama yang dihadapi UMKM adalah kurangnya pemahaman tentang pentingnya laporan keuangan serta keterbatasan dalam pencatatan transaksi secara sistematis. Aplikasi SI APIK yang dikembangkan oleh Bank Indonesia bekerja sama dengan Ikatan Akuntan Indonesia hadir sebagai solusi untuk mempermudah pelaku UMKM dalam menyusun laporan keuangan secara efektif dan efisien. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun aplikasi SI APIK memiliki potensi besar dalam membantu penyusunan laporan keuangan, penerapannya masih belum maksimal karena minimnya sosialisasi dan keterbatasan literasi digital di kalangan pelaku UMKM. Adapun dampak positif dari penggunaan aplikasi ini mencakup peningkatan efisiensi pencatatan, transparansi laporan keuangan, dan kesiapan dalam menghadapi akses pembiayaan formal. Penelitian ini merekomendasikan perlunya pelatihan dan pendampingan bagi UMKM untuk meningkatkan kemampuan mereka dalam memanfaatkan aplikasi SI APIK secara optimal.
Analysis of Fee Based Income Recognition in E-Money Transactions on Muamalat DIN Based on Psak 72 Nadyah, Dyah; Idayanti, Rini; Hasbi, Hartas
MALIA: Journal of Islamic Banking and Finance Vol 10, No 1 (2026): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v10i1.36682

Abstract

This study examines the calculation and recognition of Fee Based Income from e-money transactions in the Muamalat Digital Islamic Network (DIN) application at Bank Muamalat KCP Bone based on PSAK 72. The purpose of this study is to analyze how Fee Based Income is calculated and recognized in digital banking services while ensuring that the practice remains in line with accounting standards and sharia principles. This research uses a descriptive qualitative approach with field research methods. Data were collected through interviews with branch supervisors, customer service officers, and tellers, supported by documentation of e-money transactions carried out through the Muamalat DIN application. The results show that the calculation of Fee Based Income is performed automatically through a system integrated with the bank’s core banking system, so branch employees are not involved in manual calculations. The administrative fee is clearly displayed before the customer confirms the transaction, reflecting transparency in service delivery. Revenue recognition is carried out only after the transaction has been successfully completed and the customer has received the intended service. This practice is consistent with PSAK 72, particularly the principle that revenue is recognized after performance obligations have been fulfilled. The findings also indicate that the Muamalat DIN digital transaction system contributes positively to stable non-financing income, strengthens the reliability of fee recording, and maintains compliance with sharia principles in banking services at the branch level.
Co-Authors A. Muhammad Afdhal Afitatul Munawiroh Andi Aqilah Fadilah Arafah, Muh Ardiansyah ARDIANSYAH ARDIANSYAH Bunga, Bunga Desi, Sastry Sulastryani Faramillah Anugrah Fitriani Hafid, Abd. Hartas Hasbi Hartas Hasbi Hasbi, Hartas Hasni Hasni Heni Pujiastuti Hildayanti Kamiruddin Kamiruddin karmila karmila Lestari, Sri Ayu Muhammad Khoirul Hadi Al Asy Ari Muis, Musrini Munawarah Munawarah Musrini Muis Musrini Muis Mutiara Nudia Anugrah Nadyah, Dyah Nita Basri Nujrah, Ayu Azhari Nurlia Nurlia Nurpitriani, A. Nurwahidah R., Abd. Rasyid Rahman Saputra, Rahman Razak, Syaparuddin Rhamadanty, Tariza Dewi Rianto Rianto Rina Novianty, Rina Rusnadia, Rusnadia Shadriyah, Shadriyah Sitti Nikmah Marzuki, Sitti Nikmah Sulfianti Sulfianti Syamsul Bahri Wulandari, Pepi