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All Journal Berkala Ilmiah Pendidikan Biologi (BioEdu) Indonesian Journal of Applied Linguistics (IJAL) JURNAL ILMU MANAJEMEN DAN BISNIS BERITA BIOLOGI Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi GIZI INDONESIA JURNAL MANAJEMEN MOTIVASI Pendas : Jurnah Ilmiah Pendidikan Dasar The Southeast Asian Journal of Midwifery JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA Gorontalo Accounting Journal Jurnal Pengabdian Magister Pendidikan IPA Jurnal Gemaedu Jurnal Ilmiah Akuntansi Manajemen HUKUM BISNIS TIN: TERAPAN INFORMATIKA NUSANTARA Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing JiTEKH (Jurnal Ilmiah Teknologi Harapan) Jurnal UNITEK Jurnal SAINTIKOM (Jurnal Sains Manajemen Informatika dan Komputer) Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) Bima Journal : Business, Management and Accounting Journal EFL Education Journal Golden Ratio of Finance Management International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Multidisciplinary Research (FJMR) Prosiding University Research Colloquium Jurnal Karya Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Equilibrium: Jurnal Ekonomi Syariah Journal Global Technology Computer La Zhulma jurnal ekonomi syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Kecerdasan Buatan dan Teknologi Informasi International Journal of Economics, Business and Innovation Research Diversity Guidance and Counseling Journal Al Fitrah: Journal Of Early Childhood Islamic Education Smart Humanity: Jurnal Pengabdian Masyarakat Journal of Computer Science Artificial Intelligence and Communications Berita Biologi
Siti Sundari
Universitas Muhammadiyah Metro
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PROFITABILITAS SEBAGAI MEDIATOR DALAM PENGARUH DIVERSITY DAN INCLUSION TERHADAP NILAI PERUSAHAAN DI INDONESIA Attamimi, Fauzan; Sundari, Siti
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 2 (2025): Oktober 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.176

Abstract

This study aims to analyze the impact of diversity, inclusion, and profitability on firm value and the role of profitability as a mediator in companies in the basic materials sector. This study applies a quantitative approach. The data used are secondary data obtained from the company's annual report and sustainability report. The data were analyzed using SPSS software through a series of analytical methods such as descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The findings of this study indicate that diversity and inclusion have an influence on firm value and profitability. Furthermore, profitability is proven to significantly impact firm value, but cannot act as a mediator in the relationship between diversity and inclusion on firm value. These findings indicate that diversity and inclusion practices not only have a direct impact on firm value but also strengthen the company's profitability performance. This study enriches the literature on the role of diversity and inclusion in the context of firm value and provides the latest empirical evidence in the material-based industrial sector. These results emphasize the importance of managing diversity and inclusion as a long-term strategy to increase organizational trust and stability.
Analysis Of Stock Returns On The Asean Stock Exchange In 2024 In Support Of SDGS 3 Moderated By Company Size Fitria, Nurul; Yuhertiana, Indrawati; Sundari, Siti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2616

Abstract

This study aims to analyze the effect of Sales Growth, Debt to Equity Ratio (DER), and Environmental, Social, and Governance (ESG) Disclosure on stock returns, as well as to examine the role of company size as a moderating variable in health sub-sector companies listed on the ASEAN Stock Exchange in 2024. The health sector was chosen based on its contribution to the achievement of Sustainable Development Goal (SDG) 3, namely Good Health and Well-Being. This study uses secondary data in the form of financial reports and sustainability reports that contain GRI 2, 300, and 400 standards. Of the total population of 147 companies, 75 companies met the purposive sampling criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results showed that all variables affected stock returns. The moderation results indicated that company size did not moderate sales growth and DER on stock returns. However, company size was found to strengthen the effect of ESG Disclosure on stock returns. This study makes an important contribution by showing that sustainability disclosure not only creates a positive image for companies but can also increase stock returns. The increase in stock returns supports the achievement of SDG 3 through increased investor interest, which encourages more investment funds for sustainable health business practices.
The Influence of FOMO and Impulsive Buying on Students' Personal Financial Management Moderated by Self Control Hasanah, Safrina; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.767-774

Abstract

Purpose: This research aims to examine the relationship between the fear of missing out (FOMO) and impulsive buying, with self control as a moderating variable.  Methodology: This study employs a quantitative method with the population being undergraduate students of state universities in Surabaya. Using a purposive sampling technique, 100 samples were obtained. The SmartPLS 4.0 application was used as a data analysis technique. Results The results of the study indicate that low fear of missing out and impulsive buying have a positive impact on students' personal financial management. Self-control can moderate the impact of fear of missing out and impulsive buying on students' personal financial management. Findings: This study highlights that state university students in Surabaya are able to control themselves from the influence of FOMO and impulsive buying. Novelty and originality: This study contributes to the development of knowledge about personal financial management of students influenced by fomo and impulsive buying, especially among Gen Z of State Universities in Surabaya. Conclusion: The lower the level of FOMO and impulsive buying, the better the student's personal financial management. and high self-control, able to control the influence of FOMO and impulsive buying. Type of Paper: Reasearch Paper
Impact of Financial Literacy, Income, and Lifestyle On The Financial Behavior of Accounting Students In Surabaya Khamdi, Muhammad Afif; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.907-916

Abstract

Purpose: This study aims to analyze how financial literacy, income, and lifestyle influence the financial behavior of accounting students at state universities in Surabaya. Methodology: A quantitative, correlational research design was applied, with 100 respondents selected using Slovin’s formula and simple random sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). Results: The study found that financial literacy, income, and lifestyle all significantly and positively influence students' financial behavior. Findings: Financial literacy, income, and lifestyle play critical roles in shaping the financial behavior of students, emphasizing the importance of financial education. Novelty & Originality: This study contributes to the literature by highlighting the roles of financial literacy, income, and lifestyle in influencing students' financial behavior, focusing on Surabaya, an under-researched area. Conclusion: Improving financial literacy and fostering a frugal lifestyle can significantly enhance financial decision-making among students. Type of Paper: Empirical Research
Human Resource Accounting and Financial Performance: Evidence from Indonesia’s Health Sector (2018–2023) Rahmadhani, Novia; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1117-1130

Abstract

Purpose: This study aims to examine the effect of Human Resource Accounting (HRA), proxied by employee training costs, salary costs, and pension costs, on financial performance, proxied by Return on Assets (ROA), in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Methodology: A quantitative approach with purposive sampling resulted in a final sample of 8 companies. Data were obtained through secondary documentation and analyzed using panel data regression with EViews 13. Results: The results show that employee salary costs have a significant positive effect on ROA (p < 0.05), while training and pension costs do not significantly impact financial performance (p > 0.05). Findings: The result underlines the strategic importance of competitive compensation, whereas the impact of training and pensions may be hindered by inconsistent implementation. Novelty: he study contributes new insights by applying panel data regression in the underexplored Indonesian healthcare sector and incorporating three HR cost indicators over a six-year period. Originality: This research uniquely focuses on post-pandemic financial performance in relation to HR cost efficiency in the healthcare sector. It also integrates Resource-Based Theory to interpret the strategic role of human capital in enhancing firm performance. Conclusion: Employee salary expenses significantly contribute to ROA, suggesting the importance of competitive compensation in improving financial outcomes. However, training and pension costs lack a direct and significant impact, implying that their effectiveness may depend on better alignment with corporate strategy and performance measurement systems. Future studies are encouraged to explore broader sectors and incorporate variables like HR accounting disclosure and wage dynamics. Type of Paper: Research Article.
Bank Risk and Bank Size on the Efficiency of Islamic Banks (Study on Islamic Commercial Banks Registered with the Financial Services Authority 2018–2024) Utami, Intan Sukma; Sundari, Siti
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8465

Abstract

  This study analyzes the impact of financing risk and bank size on the efficiency of Islamic Commercial Banks (BUS) in Indonesia from 2018 to 2024. Efficiency is measured using the Data Envelopment Analysis (DEA) method with an intermediation approach, while panel data regression is used for hypothesis testing. The Common Effect Model (CEM) is identified as the best fit. Results show that financing risk (NPF) negatively affects efficiency, while bank size (TASET) has a positive effect. These findings highlight the importance of effective risk management and asset scale optimization in improving the operational efficiency of Islamic banks.    
Artificial Intelligence (AI) in Islamic Finance: A PRISMA-Guided Systematic Review on Sharia Compliance Manneh, Kekoto; Susilowati, Endah; Sundari, Siti
EQUILIBRIUM Vol 13, No 2 (2025): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v13i2.33951

Abstract

This paper seeks to explore the role of AI in the Islamic finance context, in terms of its opportunities, challenges, and its compliance with Sharia principles. The adaptation of AI has transformed traditional finance. However, its integration into Islamic finance is still fragmented, which raises doubts about its alignment with the core principles of Sharia ethics and governance. In order to address this existing gap, the study adopts a PRISMA-guided systematic review, synthesizing and analyzing 26 peer-reviewed publications published between 2020 and 2025. Findings of this study reveal that AI adaptation has several opportunities which enhance efficiency, transparency, financial inclusion, and Sharia auditing; all aligning with the core of Maqasid al-Sharia (higher objectives of Shari’ah rules). Despite these opportunities, several challenges such as high implementation cost, skills gap, cybersecurity risks, and algorithmic bias, affect the implementation of AI in Islamic finance. The major issue about these difficulties is the conformity of Sharia with regulatory gaps and the expanding responsibilities of Sharia boards, necessitating immediate attention. The study has limitations as it relies on secondary data obtained from Scopus-Indexed and Google Scholar databases. It has been recommended to future researchers to adopt empirical studies and cross-disciplinary collaboration regarding AI’s integration into Islamic finance to ensure that it maintains both innovative and compliant.
Co-Authors Aan Erlyana Fardhani, Aan Erlyana Adib, Muhammad Al Ahmad Bashri Alhamd, Laode Alin Lindayani Amelia, Siti Anggraeni, Meita Ayu Annisah, Yessi Fitri Annur Rofiq Areta Puspa Ariadi, Deni Arief Budiman Arviani, Frezca Inghe Arya, Bambang Asih, Munjiat Setiani Atmawijaya, Rianto Attamimi, Fauzan Ayu Ningrum, Sita azizah, Fitriyah nur Azzahra, Putri Dalimunthe , Raudah Zaimah Damayanti, Fera Destrinelli Destrinelli, Destrinelli Dewi Handayani Dewi, Arie Rafika Dian Anita Nuswantara Eka Wahjuningsih Endah Susilowati Erisa, Arifah Diah Putri Faisal, Ilham Fitriani, Devy Julia Hadi, Moch. Rizky Oktavian Halawa, Mariana Hamim Ma’ruf Harahap, Febri Alfiani Putri Hartono, Leydinda Lailingga Haryati, Tantina Hasanah, Safrina Hidayah, Astika Nurul Holifatur Rohman Hudori, Rizki Febri Hultaria, Ela I Putu Sukmaantara Imamyartha, David Indrawati Yuhertiana Irwan, Ade Isnalita Khairunnisa Khairunnisa Khairunnisa Khamdi, Muhammad Afif Khoirunnisa, Indah KINTAMANI, ENDANG Kukuh Budi Ihtiari Liyyin, Sania Ma’ruf, Hamim Made Adi Andayani Manneh, Kekoto Marhaeni Bawana Puspitasari, Putri Dyah Marwan, Andi Maulana Badar, Muhammad Rafli Mayadi, Muhamad Melani, Metta Muhammad Arif Efendi Musa, Fernanda Bagas Musli Ariani Nabila, Najwa Nisa Nadillah, Welia Nainggolan, Theodora MV Nisa, Saskia Hairun Nurul Fitria Pratama, Anantyo Jantera Pratama, Reza Yogi Adi Priendiansah, Yoga Putri Maharani Qardhafi, Rayan Rachmat Aulia, Rachmat Rahadhiyanti, Dyah Arum Rahayu, Septya Neng Rahmadhani, Novia Rahmah Farhiyah Ramadhan, Muhammad Rezky Cahya Ramona, Syahwa Dwi Rangkuti, Fauzan Asyraf Redjeki, Suci Insani Revaldy, Azka Yulian Rida Perwita Sari Rika Puspita Sari Risca Ferdiana Risdalina Rismayanti Rismayanti Rismayanti Rohmah, Mufidatur Run, Pharatt Sahani, Freti Samarina, Sisi Sandra, Cindi Saputri, Olifia Riski Sarudin, Sarudin Satrio Budi Wibowo Sesung, Rusdianto Sherli Sadila Sitepu, Andre Pratama Siti Masrifatul Fitriyah Solly Aryza SRI RAHAYU Sukowati, Egi Mulia Asa Sultania, Tri Sumi Khairani, Sumi Sutrisna Sutrisna Syahputra, M Yogie Syahputri, Nenna Irsa Taqwa, Laksamana Utami, Intan Sukma Wahyudi, Lalu Trisna Wibowo , Bangun Yoga Widi Hidayat Widiyani, Erni Wulandari, Alda Yessi Fitri Annisah Lubis Yuliani Yuliani Yulianti, Ayundha Kusuma Zakiyah Tasnim