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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Islamic Economics and Finance Journal of Organizational Analysis and Performance
Indri Kartika
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of Interest in Accounting Students for a Career in Sharia Financial Institutions Siti Nor Koidah; Indri Kartika
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2026)
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/al-mudayanah.v2i2.164

Abstract

This study aims to analyze the influence of sharia accounting knowledge, job market considerations, financial rewards, and religiosity on the interest of accounting students to have a career in Islamic financial institutions. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 89 students of the Accounting Study Program, Faculty of Economics and Business, Sultan Agung Islamic University, Semarang, class of 2022 and 2023. Data analysis was carried out using multiple linear regression processed through SPSS version 25. The results of the study showed that knowledge of sharia accounting and financial awards had a positive and significant effect on the interest of accounting students in a career in Islamic financial institutions, while job market considerations and religiosity had a positive and insignificant effect. This research can be developed by improving research instruments, especially in measuring religiosity variables, as well as adding other variables such as work environment and professional practice. Accounting students are expected to increase their understanding of sharia accounting and the value of religiosity as a career provision. Islamic financial institutions are advised to increase the attractiveness of the job market through transparency of career opportunities and employee competency development.
Determinants of MSME’s Financial Management Tantri Nandita Aulia; Indri Kartika
Journal of Organizational Performance and Analysis Vol. 2 No. 2 (2026): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v2i2.348

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, digital transformation, and accounting information systems on the financial management among culinary MSMEs in Semarang City. This study employed a quantitative approach using primary data collected through questionnaires distributed to 99 culinary MSME owners in Semarang City using a purposive sampling technique. The data analysis method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics.The results of the study indicate that financial literacy has a positive and significant effect on the MSME’s financial management. Financial inclusion has a positive and significant effect on the MSME’s financial management. Digital transformation also has a positive and significant effect on the MSME’s financial management. Meanwhile, the accounting information system has a negative and insignificant effect on the MSME’s financial management. Future researchers can improve the research model by adding other variables such as: digital payment transformation variables, financial education, or digital financial capabilities. Interview methods can be an alternative to obtain more valid data. MSME’s management are expected to improve their financial management skills and utilize digital technology optimally to make business management more effective and efficient. The government and related institutions are expected to increase training, mentoring, and support for access to financing for MSMEs to improve business efficiency and competitiveness.
The Influence of Corporate Social Responsibility, Ownership Structure, and Enterprise Risk Management on the Company's Financial Performance Nadiva Zahrani Wibowo; Indri Kartika
Journal of Organizational Performance and Analysis Vol. 2 No. 2 (2026): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v2i2.349

Abstract

The analysis examines the influence of Corporate Social Responsibility (CSR), foreign ownership, managerial ownership, institutional ownership, Enterprise Risk Management (ERM) on firm financial performance. Return on Assets (ROA) is a metric employed to appraise financial performance. Oil and gas businesses registered on the Indonesia Stock Exchange (IDX) between 2022 and 2024 make up population. 32 businesses were chosen as samples utilizing purposive sampling. Multiple linear regression was employed to appraise the data. These findings reveal that CSR, managerial ownership, institutional ownership have positive but insignificant effects to financial performance. This financial performance of the company is positively and significantly impacted by ERM, while foreign ownership also has a negligible impact. These results indicate that effective risk management execution acts an vital part in improving operational stability also efficiency. The research is intended to provide insights for company management and investors in evaluating factors that influence financial performance, particularly in oil and gas sector companies.
Co-Authors Nadiva Zahrani Wibowo Siti Nor Koidah Tantri Nandita Aulia