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The Effect of Risk Management and Company Size on Financial Performance Anisa Fawwaziah; Ida Rosnidah
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.330

Abstract

This study, which generated 32 observations, attempts to look at the effects of business size also risk management on financial performance in state-owned banking institutions listed on the IDX (Indonesia Stock Exchange) between 2017 and 2024. Return on Assets (ROA), a financial performance metric, is the investigation's dependent variable, while the independent variables are risk management, which is represented by Non-Performing Loans (NPL), and firm size, which is determined by the natural logarithm of total assets. Multiple linear regression analysis is the method of data analysis employed. The results of the investigation demonstrate that risk management significantly and negatively affects the financial performance of state-owned banks, with a t-value of 4.611 also a significance level of 0.001, meaning that the lower the NPL, the better the financial performance. Conversely, company size was found to have a positive also significant impact on financial performance with a t-value of 7.073 also a significance level of 0.001, confirming the financial intermediation function's economies of scale claim. Simultaneously, with a F value of 52.776 and a coefficient of determination (Adjusted R Square) of 77.0%, risk management and company size have a favorable also substantial effect on financial performance. This study helps to the growth of financial intermediation theory in the context of Indonesian state-owned banks and provides practical implications for state-owned bank management and investors in making strategic decisions related to risk management and business scale optimization to improve financial performance.
PELATIHAN PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DAN PEMASARAN DIGITAL PADA UMKM OLAHAN LIMBAH KULIT IKAN DI KOTA CIREBON Ida Rosnidah; Siska Ernawati Fatimah; Siti Nur Hadyati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 2 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v2i4.640

Abstract

The production of AJT fish skin crackers, known as "krupuk kulit ikan cucut AJT," is carried out in the city of Cirebon. These crackers are available for tourists who visit the area. While the AJT fish skin crackers already have attractive packaging that appeals to consumers, their marketing is currently limited to the Cirebon area and relies on exhibitions, personal connections, and manual promotions. The product's promotion has not been maximized, thus requiring assistance in digital marketing. Additionally, the AJT fish skin crackers have not been able to create financial reports. The current financial management solely relies on the owner's memory and small notes. Therefore, it is crucial to provide assistance in creating financial reports based on the EMKM accounting standards. The community service assistance conducted by the Faculty of Economics and Business at UGJ, involving a team of professors and students, has been successful. As a result, the owners and employees of the AJT fish skin crackers are now capable of creating financial reports based on EMKM accounting standards and utilizing social media for digital marketing to enhance sales and market share.
The Effect of Independence, Competence and KAP Reputation on The Audit Quality of Healthcare Companies Listed on the Indonesian Stock Exchange Rahma Alifa Habirian; Ida Rosnidah
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 4 (2026): July 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i4.3618

Abstract

Purpose: This study aims to empirically test the influence of auditor independence, auditor competence, and KAP reputation on audit quality in healtcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Design/methodology/approach: This study employs a quantitative approach using multiple linear regression analysis, the research sample was determined using purposive sampling. Findings: The results indicate that, individually, the variables of auditor independence and auditor competence have a significant effect on audit quality with negative coefficients, suggesting that higher levels of independence and competence are associated with shorter audit completion times. Conversely, the KAP reputation was found to have no significant influence on audit quality in companies in the healthcare sector. Simultaneously, the three variables auditor independence influenced audit quality with a coefficient of determination of 12%. Paper type: Research Paper
The Influence of Artificial Intelligence on Readiness and Acceptance of Technology in E-Commerce Naskiroh Naskiroh; Dina Nurqolbiyah; Winarti Winarti; Ida Rosnidah; Firman Hidayat
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.1170

Abstract

The use of artificial intelligence in e-commerce makes it easier for users to do online shopping. However, user data collection carried out by artificial intelligence in e-commerce can be misused. This is a shift in intention to adopt artificial intelligence in e-commerce. This study aims to identify the factors that impact the adoption of artificial intelligence in the field of e-commerce. The technology readiness model and the technology acceptance model are both utilized in this study. Data was collected from 283 students who have done shopping in e-commerce. The data collected will then be analyzed using SEM-PLS. The findings suggest that optimism, innovativeness, and discomfort have a role in shaping the acceptability of artificial intelligence in e-commerce, through the perceived ease of use and perceived usefulness. However, research findings suggest that there is no correlation between insecurity and the perceived ease of use and usefulness. The findings suggest that the way users view the ease of use, and the utility of artificial intelligence technology directly influences their acceptance of it in e-commerce, which is then through in their intention to use it. The result of this study can be used by online businesses to apply TAM and technology readiness models to maximize the use of AI in e-commerce.
Employee Engagement as Mediator Distributive Justice, Islamic Workplace Spirituality, and Work Life Balance on Employee Performance in Islamic Banking Nining Wahyuningsih; Abdul Aziz; Ida Rosnidah; Layaman Layaman
IQTISHADIA Vol 19, No 1 (2026): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v19i1.37507

Abstract

This study aims to examine the influence of distributive justice, Islamic spirituality in the workplace, and work-life balance on employee performance through employee engagement. This study develops the variables of workplace spirituality and work-life balance from an Islamic perspective. This study uses a quantitative approach with a saturated sampling technique. Data were collected through a questionnaire from 323 Sharia Bank employees in Cirebon City and Regency, Indramayu Regency, Majalengka Regency, and Kuningan Regency. Data analysis used SEM PLS processed using smart-PLS software. The results of the study indicate that in the direct influence test, namely distributive justice, Islamic spirituality in the workplace and work-life balance have a significant positive effect on employee performance. Likewise, indirect influences, namely distributive justice, have a significant effect on employee performance through employee engagement, and Islamic spirituality in the workplace has an effect on employee performance through employee engagement, and work-life balance has a positive effect on employee performance through employee engagement. The findings of this study confirm organizational behavior theory and reinforce social exchange theory, which holds that high engagement fosters enthusiasm and dedication to work, thereby improving performance. Likewise, Islamic spiritual values need to be implemented beyond mere symbolic meaning. 
The Influence of Local Culture and Traditional Values on Accounting Practices and Their Implications for the Accountability of Islamic Boarding School Education Units in West Java Vinny Fahrunnisa; Ida Rosnidah; Irwan Sutirman Wahdiat
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.v5i05.5471

Abstract

The background of this research is based on the fact that the financial governance of Islamic boarding schools is not only influenced by the demands of administrative professionalism, but also by local culture and traditional Islamic values ​​that live within the Islamic boarding school community. This study aims to analyze the influence of local culture and traditional values ​​on accounting practices and their implications for the accountability of Islamic boarding school educational units in West Java. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4 application. The study population is the managers of Islamic boarding school educational units in West Java. The research sample of 128 respondents was selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using an inner model. The results of the study indicate that local culture has a positive and significant effect on accountability and accounting practices. Traditional values ​​have a positive and significant effect on accounting practices, but do not have a significant direct effect on accountability. Accounting practices have a positive and significant effect on accountability and are the most powerful variables in explaining institutional accountability. Mediation testing shows that accounting practices partially mediate the influence of local culture on accountability, and fully mediate the influence of traditional values ​​on accountability. In addition, the R-square value indicates that the model has good explanatory power, where accountability can be explained by 71.1% and accounting practices by 63.6% by the constructs in the research model. This study concludes that accountability in Islamic boarding school education units in West Java is not sufficiently built only through the strength of local culture and traditional values, but requires the institutionalization of these values ​​into orderly, transparent, and accountable accounting practices.