Article Per Year (5 Year)
p-Index From 2020 - 2025
2.552
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Bisnis JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Agregat: Jurnal Ekonomi dan Bisnis Computer Based Information System Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Proaksi Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Science and Technology (FJST) Innovation Business Management and Accounting Journal Asian Journal of Management Analytics International Journal of Business and Applied Economics (IJBAE) Journal of Islamic Economics Lariba IIJSE
SURYO Budi Santoso
STMIK AMIKOM Yogyakarta
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
The Effect of Profit Sharing Ratio, Zakat Performance Ratio and Islamic Performance Ratio on Profitability with Financing to Deposite Ratio (FDR) as a Moderating Variable in Islamic Commercial Banks 2017-2023 Putri, Francinita; Santoso, Suryo Budi; Pramono, Hadi
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13397

Abstract

In practice, the performance measurement of Islamic banks has only presented the performance of Islamic finance in a materialistic aspect, without revealing spiritual and social values. In fact, it is very important to measure the performance of Islamic finance to realize stakeholder trust.  Therefore, this study was conducted to find out whether Islamic banks in Indonesia have been able to realize stakeholder trust. This study is a quantitative study with the population of Islamic Banking companies for the 2017-2023 period found in the OJK. The sample selection in this study used purposive sampling. The analysis method uses a panel data regression model using the E-views software 12. The results show that the zakat performance ratio and the zakat performance ratio with FDR moderation show an influence on profitability. Meanwhile, the profit sharing ratio and the Islamic performance ratio with FDR moderation have no influence on profitability.
The Influence of Liquidity, Leverage, and Asset Growth Towards the Profitability of the Company on the Idx Mes Bumn 17 Index Pamuji, Rizti Mugi; Santoso, Suryo Budi; Fakhruddin, Iwan
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.13507

Abstract

The purpose of this research was to examine the Impact of liquidity, leverage, and asset growth on Profitability as proxied by The Return On Assets (ROA) of the companies in IDX MES BUMN 17 indexregistered on The years 2021-2023 of the Indonesian Stock Exchange. Population with in research was 20 companies, while the sample was determined by purposive sampling technique, so it was obtained 12 companies with 36 data that matched the criteria. The research used analysismethod of multiple linear regression with SPSS software. Results ofthisstudyshowedthat leverage has a significant negative effect on Profitability, and asset growth has a positive significant impact on profitability.
Factors Affecting Financial Performance in Non-Cyclicals Consumer Sector Companies Wicaksono, Devita Aprilia; Hariyanto, Eko; Santoso, Suryo Budi; Dirgantari, Novi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i1.7753

Abstract

This study aims to understand the effects of capital structure, liquidity, corporate size and asset management on financial performance. The data used in this study are secondary data in theform of financial statements. The data analysis method used in this study is multiple linear regression analysis. The sample in this study is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sampling technique used was purposive sampling and was obtained with 69 company data. Based on research results it can be concluded that capital structure negatively affects financial performance, liquidity has no effect on financial performance, corporate size has no effect on financial performance and asset management has a positive effect on financial performance.
USE OF E-BANKING IN ISLAMIC BANKS IN INDONESIA: Comparison of E-Banking Between Islamic Banks and Conventional Banks Nurjannah, Afifah Zahroh; Santoso, Suryo Budi
Computer Based Information System Journal Vol. 10 No. 2 (2022): CBIS Journal
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/cbis.v10i2.5565

Abstract

This article focuses on the use of computer bases in making bank accounts at Islamic banks, and later on the data will be compared with existing data in conventional banks. This is because in banking, there are two types of banks based on their operational activities, namely Islamic banks and conventional banks. The research in this article is a qualitative study, because it requires various information from Islamic banks and conventional banks. From the information obtained related to Islamic banks and conventional banks, both types of banks have used E-Banking services to make it easier for their customers. However, there are some differences regarding the E-Banking services provided by each bank. So with the research in this article, it is expected to be able to provide information regarding the differences in E-Banking services that exist in Islamic banks and conventional banks. The results of this study are able to provide information related to what e-banking is used by conventional banks and Islamic banks.
The Improving Market Performance of MSMEs in Banyumas: Digital Marketing, Digital Accounting and Competitive Strategy: Meningkatkan Kinerja Pasar UMKM di Banyumas: Pemasaran Digital, Akuntansi Digital, dan Strategi Bersaing Inayati, Nur Isna; Anggi, Sevian; Santoso, Suryo Budi; Budi Santoso, Selamet Eko
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 1 (2025): April: JBMP Volume 11 No. 1 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i1.2119

Abstract

This research aims to analyze the impact of digital marketing, digital accounting, and competitive strategies on enhancing the market performance of micro, small, and medium enterprises (MSMEs) in the digital era. Given the significant challenges and opportunities faced by MSMEs, this study explores how digital marketing can expand market reach and improve customer engagement, while digital accounting enhances financial transparency and operational efficiency. Additionally, competitive strategy is identified as a crucial factor in establishing a sustainable competitive advantage. The study focuses on MSMEs in Banyumas Regency, utilizing a sample of 106 respondents. Data analysis was conducted using Partial Least Squares (PLS) statistical methods. The findings indicate that digital marketing, digital accounting, and competitive strategy positively influence the market performance of MSMEs. This research underscores the importance of adopting digital technologies in MSME operations, demonstrating their effectiveness in facilitating various business activities and improving overall competitiveness.
The Impact of Religiosity, Risk Tolerance, Financial Behavior, and Locus of Control on Sharia Investment Decisions: The Moderating Role of Financial Literacy Hidayanti, Febriana; Tubastuvi, Naelati; Wahyuni, Sri; Santoso, Suryo Budi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.11329

Abstract

This research aims to examine the influence of religiosity, risk tolerance, financial behavior, and locus of control on Sharia investment decisions with financial literacy as a moderating variable. The sample consisted of 200 Islamic capital market investors in Indonesia, selected using convenience sampling. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study state that religiosity, risk tolerance, financial behavior, locus of control, and financial literacy have positive and significant effects on the Sharia investment decision. Financial literacy can moderate the influence of religiosity, risk tolerance, and locus of control on investment decisions. Financial literacy is proven to moderate the relationship between independent variables and Sharia investment decisions, increasing the positive influence of religiosity and financial behavior on investment decisions. This finding indicates that increasing financial literacy can strengthen Sharia investment decisions that are more rational and in accordance with religious principles. The practical implications of this study are important for policymakers to design financial literacy education programs that can improve public understanding of Sharia investment. Financial practitioners can consider religiosity and financial literacy factors in designing investment products that follow Sharia values ​​and can attract more diverse investors.
The Influence of Institutional Ownership, Profitability, and Company Size on Earnings Quality Tsania, Aida Ayu Faiza; Mudjiyanti, Rina; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.51986

Abstract

The increasingly competitive business environment demands greater transparency in financial information, particularly earnings reports, which serve as a foundation for economic decision-making by various stakeholders. Nonetheless, not all reported earnings can be considered high-quality, making it essential to examine the factors that influence the quality of earnings. The banking sector plays a vital role in the national economy; however, gaps in corporate governance practices, as reflected in instances of financial statement manipulation in Indonesia. This study aims to examine the impact of institutional ownership, profitability, and company size on earnings quality in the banking industry. A quantitative approach was employed. The population consists of banking sector companies listed on the Indonesian Stock Exchange. A sample study was selected using purposive sampling. A total of 46 companies met the criteria, yielding 184 observations; which is the final sample comprised 57 observations after removing outliers. Multiple linear regression analysis was employed as the analytical tool. The results indicate that institutional ownership has a significant effect on earnings quality in the banking sector, while profitability and company size do not have a significant impact. This study is expected to serve as a reference for investors, regulatory authorities, and corporate management in enhancing accountability and transparency of financial information in the banking sector.
The Effect of Liquidity, Leverage, and Total Asset Turnover on Company Profitability in the Jakarta Islamic Index 70 Azzah, Nabila Intan; Santoso, Suryo Budi; Wahyuni, Sri; Kusbandiyah, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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

Abstract

Data obtained from the Indonesia Stock Exchange (IDX) shows an increase in the number of investors in the last five years. However, the market capitalization of the Jakarta Islamic Index (JII) has decreased. The company's financial performance is one of the main indicators in evaluating the health and sustainability of the company's operations. In this context, liquidity, leverage, and total asset turnover are important elements that play a significant role in influencing the level of company profitability. This study aims to analyze the influence between these three variables and the company's profitability. The population in this study are companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. Sampling used purposive sampling technique and resulted in a sample of 182 companies that met the criteria. Multiple linear regression was used as the data analysis method. The results showed that liquidity and leverage have no effect on profitability. While total asset turnover has a positive effect on profitability. This study uses the object of the Jakarta Islamic Index 70 which is the most recent Islamic stock index on the IDX compared to the JII and ISSI. The results of this study provide important implications for company management, including reevaluating the use of leverage, efficient use of assets, strategies for liquidity to increase profitability and maintain investment confidence in the Islamic stock market.
Co-Authors Amir Amir Amir Anak Agung Gede Sugianthara Anggi, Sevian Ani Kusbandiyah ARIYANTI, RIRI Azzah, Nabila Intan Budi Santoso, Selamet Eko Budiyono Budiyono Cahyani, Fatma Intan Dirgantari, Novi Eko Hariyanto Gunawan Putri, Nadya Loverina Hadi Pramono Hapsari, Ira Hidayanti, Febriana Inayati, Nur Isna Iwan Fakhruddin Mudjiyanti, Rina Mujiarti, Mujiarti Naelati Tubastuvi Nurikmah, Tri Nurjannah, Afifah Zahroh Pamuji, Rizti Mugi Pandansari, Tiara Pratama, Bima Cinintya Putri, Erlyn Nurlita Putri, Francinita Rangga, Tegar Dwi Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Septian, Rifki Setyadi, Edi Joko Sri Wahyuni Tsania, Aida Ayu Faiza Wicaksono, Devita Aprilia Wida Purwidianti Widyastuti, Ani Nor