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Pengaruh Proporsi Dewan Komisaris Perempuan terhadap Kinerja Keuangan Perusahaan: Peran Mediasi Tanggung Jawab Lingkungan Perusahaan Nadilla Nur Azizah; Rita Wijayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.7007

Abstract

This study aims to determine the effect of the proportion of female commissioners on the company's financial performance using the moderating variable of corporate environmental responsibility. This study uses a quantitative research type. The population of this study is companies that are classified as environmentally sensitive industries in Indonesia using a sample of 163 companies. The sample selection used a purposive sampling method. The results of this study indicate that WoB has a positive effect on CERE, CERE has a positive effect on CFP, and CERE mediates WoB and CFP. This study helps companies develop more effective and sustainable development strategies to produce better corporate financial performance, in addition, this study can prove that the role of women in the board of commissioners is very helpful in increasing corporate environmental responsibility in order to create better corporate financial performance.
Determinants of the interest of digital wallet among the accounting students Nandya Putri Pratiwi; Rita Wijayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.7014

Abstract

This study analyzes the factors that influence accounting students' interest in using digital wallets. The research adopts a quantitative approach, using survey data collected through questionnaires and analyzed with statistical methods, including multiple regression analysis in SPSS 21 and Microsoft Excel 2016. The independent variables studied include ease of use, perceived usefulness, and perceived risk, while the dependent variable is students' interest. The study found that all three factors significantly affect students' interest in digital wallets, with strong statistical evidence supporting the rejection of the null hypotheses. However, the study is limited by its small sample size and focus on a specific cohort of accounting students, which affects the generalizability of the results. Future research should explore additional variables and include a more diverse sample of students. Moreover, it is recommended that students enhance their understanding of digital wallets to better optimize their use in daily life.
Efektivitas Manajemen Risiko Perusahaan Terhadap Kinerja Keuangan dan Nilai Perusahaan : Peran Moderasi Tanggung Jawab Lingkungan Perusahaan (TJL) Arinda Herliana; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.6993

Abstract

This study aims to determine the effect or effectiveness of Corporate Risk Management on the financial performance and value of the company : Corporate Environmental Responsibility (CSR). The population of this study is manufacturing companies in Indonesia. This research sample uses data collection this research uses secondary data information obtained from 162 environmentally sensitive companies in Indonesia that publish financial reports and sustainability reports for the period 2022 and 2023. The results of this study showed that ERM / risk management has a positive influence on the value of the company, the company's Environmental Responsibility has a positive influence on the value of the company, environmental responsibility managed to moderate the positive influence of risk management on the value of the company. This study has a contribution in identifying the influence of risk management as an independent variable on the financial performance and value of the company which is assisted by the variable moderation of corporate environmental responsibility (TJL).
Pengaruh Komposisi Dewan Pengawas Syariah Terhadap Pengungkapan Tata Kelola Syariah Devi Anisa Ramandani; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7006

Abstract

This study aims to analyze the effect of the size, dual positions, educational qualifications, and education level of the Sharia Supervisory Board (SSB) on the disclosure of Sharia governance in Sharia commercial banks (BUS) during the period 2014-2023. The population in this study is Islamic Commercial Banks in Indonesia. While the sample in this study was determined using purposive sampling technique. data collection techniques using documentation using secondary data in the form of annual reports of Islamic commercial banks in 2014-2023. This test data analysis consists of classical assumption tests and multiple linear regression. This study contribute to the development of Sharia governance and this study is also expected to increase understanding of the role of Sharia Supervisory Boards (DPS) in ensuring compliance with principles in Islamic financial institutions.
Hubungan Tata Kelola, Pelaporan, Kelangsungan Usaha, dan Kepercayaan Investor Pada Sektor Perbankan Dewi Lestari; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9776

Abstract

This research aims to analyze the relationship among corporate governance, corporate reporting, going concern, and investor confidence in financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2021. The data were processed using the Statistical Package for the Social Sciences (SPSS) version 25.0. This study uses secondary data obtained from companies’ annual financial reports. The sampling technique employed is purposive sampling, with a total of 41 companies meeting the criteria as observation units. The analytical methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, model feasibility tests, and hypothesis testing. The results show that the variable of going concern has a significant influence on investor confidence, and corporate governance directly affects investor confidence. However, corporate reporting does not have a direct effect on investor confidence. Furthermore, corporate governance indirectly influences investor confidence through the mediation of going concern, while corporate reporting does not have an indirect effect on investor confidence through the same mediation.
Co-Authors Abid, Muhammad Maslakul Alfandi Rico Yohanda Alifvia Ryadi Ningsih Almira Permata Ambar Yunita Nugraheni Anindya Dian Azhaari Ansori, Moh Anas Anwar Sholeh Ash Shidiq Ardiani Ika Sulistyawati Ariani, Rina Kurnia Arinda Herliana Arinda Herliana Aulia Nur Azahra Setiyadi Aurum, Mursalina Nanda Ayu Aris Diyanti Azhaari, Anindya Dian Baiti, Nurul Bakti Maulana Ikhsan Banu Witono Banu Witono, Banu Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Devi Anisa Ramandani Devi Anisa Ramandani Dewi Lestari Dewi Lestari Dewita Puspawati Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Eka Kurniana Emi Erawati Fachriani, Galuh Fadila Nur Laili Falakhuddin, Muhammad Falikhatun Falikhatun, Falikhatun Fania Maulida Pangesti Farid Adi Prasetyo Fatwasari Soeratno Putri Ferdinar Bayu Setiaji Pratama Frichillia Elvira Agustina Hendraswati, Dita Nurlisa Heri Pratama Indah Mayasari Jamhari Jamhari Khasanah, Putri Azizah Nur Krisdiyanto Pujoningrum Krisna Wisnu Wardhana Kuntum Lathifatur Rosyidah Kurnia Rina Ariani Kurnia Rina Ariani Kurniawati, Yuwandira Laili, Fadila Nur Leonita Suryani Linda Rahmawati Lintang Kurniawati Lintang Kurniawati Lintang, Kurniawati Maria Cristina M. De los Santos Maulana, Fahmi Alief Moh Anas Ansori Monica Melati Mubarok, Afrizal Muhammad Falakhuddin Muhammad Raihan Naufal Muji Mulyani Mujiyati Mulyani, Muji N Nadila Nabiil Afifah Putri Setiawan Nadhiroh, Hilyatul Aini Nadila, N Nadilla Nur Azizah Nadilla Nur Azizah Nandya Putri Pratiwi Naufal, Muhammad Raihan Nindi Isra Sholatika Ningsih, Alifvia Ryadi Nita Putri Utami Novel Idris Abas Novitasari, Wayan Nur Kholis Nur Kholis Nurardi, Desnanda Setiawan Nurus Sa’adah Permata, Almira Pita Kurniasari Putri Utami, Nita Putri, Fatwasari Soeratno Rahmawati, Rizkika Putri Rasma Panji Setiawan Salma Anastasya Maharani Sara Senja Setyoko Sa’adah, Nurus Setiawan, Panji Rasma Setyo Nurwaini Shelawati Ariningsih Shinta Permata Sari Sholatika, Nindi Isra Sugihani, Nurul Sukmaningrum, Syntiana Dewi Suyatmin Suyatmin Suyatmin, S Vera Maulidina Wardhana, Krisna Wisnu Wayan Novitasari Wayan Novitasari Wibowo, Farrel Maulana Windi Amaliana Wisnu Widiyatama Pangestu Putra Yuniar, Madewi Arum Kusuma