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All Journal Jurnal Pendidikan Akuntansi Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis Kinerja Journal The Winners Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Proceeding International Conference on Information Technology and Business JURNAL RELASI STIE MANDALA JEMBER IQTISHADIA Islamic Ecomonics Journal International conference on Information Technology and Business (ICITB) I-ECONOMICS: A Research Journal on Islamic Economics Walisongo: Jurnal Penelitian Sosial Keagamaan JABE (Journal of Accounting and Business Education) Diponegoro Law Review Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Perspektif Ekonomi Darussalam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Economica: Jurnal Ekonomi Islam International Journal of Supply Chain Management Gorontalo Management Research Shirkah: Journal of Economics and Business JETL (Journal Of Education, Teaching and Learning) Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Revenue: Jurnal Manajemen Bisnis Islam Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Mabsya : Jurnal Manajemen Bisnis Syariah Economics and Digital Business Review AL-FALAH : Journal of Islamic Economics Jurnal Terapan Manajemen dan Bisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa MANAJEMEN Journal of Islamic Economic and Business Research Share: Jurnal Ekonomi dan Keuangan Islam Salam (Islamic Economics Journal) Al Fiddhoh: Journal of Banking, Insurance, and Finance Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Robust: Research of Business and Economics Studies Akademika : Jurnal Pemikiran Islam Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains KENDALI: Economics and Social Humanities Jurnal Akuntansi, Auditing dan Investasi (JAADI) Entrepreneurship and Small Business Research Jurnal Riset Manajemen Relasi : Jurnal Ekonomi Jurnal Media Akademik (JMA) Ahlussunnah: Journal of Islamic Education Jurnal Audit, Pajak, Akuntansi Publik Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
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The Effect of Total Asset Turnover and Return on Assets on Company Profit Growth (Study of Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 Periode Iis Rahmawati; Dinda Fali Rifan; Tulus Suryanto; Raizky Rienaldy Pramasha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4971

Abstract

This research aims to examine the influence of Total Asset Turnover and Return On Assets on company profit growth in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 period. The method used in this research is a quantitative approach. The sampling technique used purposive sampling with a total sample of 11 companies. The data analysis used is multiple linear regression with software analysis tools Eviews 12 . The results of this research show that the Total Asset Turnover variable does not influence Profit Growth. The Return On Asset variable influences Profit Growth. The faster the asset turnover rate, the greater the net profit generated. The higher the Return On Assets , the greater the profit generated by the company. Simultaneously shows that Total Asset Turnover and Return On Assets influence profit growth , the combination of increasing Total Asset Turnover and Return On Assets will increase profit growth significantly.
Pengaruh Kontribusi Konformitas Peer Group dan Pemanfaatan Fitur Live Streaming sebagai Media Marketing dalam Melakukan Consumer Purchasing Decisions pada E-Commerce Shopee dalam Perspektif Bisnis Islam Dita Eka Oktaviani; Tulus Suryanto; Nurhayati Nurhayati
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2262

Abstract

This research is motivated by technological advances in the digital era that continue to grow. The rise of e-commerce in Indonesia has also caused business actors and MSMEs to migrate offline sales and marketing systems to online systems. This research uses quantitative methods. The population in the study was shopee e-commerce users. The sample used was purposive sampling, with 100 respondents determined using the lemeshow formula. The results showed that peer group conformity (X1) had a positive and significant effect on consumer purchasing decisions (Y) in shopee e-commerce. The live streaming feature variable (X2) has a positive and significant effect on consumer purchasing decisions (Y) in shopee e-commerce. The results showed that peer group conformity (X1) and live streaming features (X2) had a positive and significant effect on consumer purchasing decisions (Y) in shopee e-commerce. In the view of Islam, when making purchasing decisions, you should not accept the news conveyed by someone directly but check the truth first. Muslim traders in carrying out online buying and selling must comply with the provisions of the DSN-MUI Fatwa when making sales there is no element of tadlis.
TANTANGAN AUDIT SYARIAH DI ASIA TENGGARA : STUDI PERBANDINGAN INDONESIA DAN MALAYSIA SARI, YESSI AVITA; Suryanto, Tulus
Jurnal Pendidikan Akuntansi Indonesia Vol. 22 No. 1 (2024): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v22i1.68208

Abstract

Penelitian ini mengeksplorasi tantangan dalam implementasi audit syariah di Indonesia dan Malaysia. Alasan memilih kedua negara dikarenakan bagian dari anggota Organisation of Islamic Cooperation (OIC) sebagai bagian integral dari pertumbuhan luar biasa industri keuangan syariah di Asia Tenggara. Faktor kunci yang menjadi hambatan melibatkan kerangka kerja, ruang lingkup audit, kualifikasi auditor, dan isu independensi. Ditemukan bahwa kurangnya pemahaman auditor syariah, ketidakseimbangan kualifikasi, dan kekurangan sumber daya manusia berkualitas menjadi tantangan utama. Meskipun prinsip-prinsip Islam menekankan keadilan dan kejujuran, tantangan dalam ruang lingkup audit syariah masih ada. Metode penelitian kualitatif digunakan untuk mendapatkan wawasan mendalam dengan pendekatan komparatif yang digunakan untuk membandingkan dua negara yaitu Indonesia dan Malaysia. Hasil penelitian menyoroti perlunya peningkatan jumlah SDM kompeten yang terintegrasi antara pengetahuan umum, syariah, dan pemahaman bisnis. Simpulan menekankan pentingnya auditor syariah yang kompeten untuk memastikan kepatuhan dan mengurangi risiko. Rekomendasi melibatkan upaya peningkatan pemahaman auditor, sertifikasi yang lebih komprehensif, dan pengembangan kerangka audit syariah yang lebih terstruktur. Implikasinya adalah memberikan landasan untuk meningkatkan kualitas audit syariah di tingkat nasional dan internasional.Kata kunci: Tantangan, Audit Syariah, Indonesia dan Malaysia
Studi Komparasi Tantangan Pelaksanaan Audit di Nigeria dan China Yulitasari, Lis; Suryanto, Tulus
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

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

Abstract

Audit merupakan instrumen kritis dalam memastikan transparansi dan integritas keuangan yang dalam pelaksanaannya dihadapkan pada berbagai hambatan yang perlu dipahami untuk meningkatkan efektivitasnya. Penelitian ini bertujuan untuk melakukan studi komparatif terhadap tantangan pelaksanaan audit di Nigeria dan China. Metode penelitian ini menggunakan pendekatan deskiptif dan komparatif dengan mengkaji berbagai literatur dan penelitian terdahulu. Hasil penelitian ini menunjukkan bahwa tantangan pelaksanaan audit di Nigeria yaitu ketidakpastian regulasi yang sering berubah, masalah korupsi yang signifikan, kurangnya transparansi dalam penyediaan informasi keuangan, keterbatasan infrastruktur dan teknologi, serta kurangnya sumber daya manusia yang berkualitas. Faktor-faktor ekonomi yang tidak stabil, perbedaan budaya, dan kurangnya kesadaran akan standar audit juga menjadi hambatan. Sementara itu, di China, ketidakpastian hukum dan regulasi yang berubah-ubah, kurangnya transparansi dalam pelaporan keuangan perusahaan, serta kontrol pemerintah yang dapat memengaruhi independensi auditor. Perbedaan budaya, bahasa, dan standar akuntansi juga menjadi hambatan, sementara fluktuasi ekonomi menambah risiko penilaian nilai aset dan kewajiban. Penelitian ini diharapkan dapat memberikan rekomendasi dan solusi yang dapat meningkatkan efisiensi dan kualitas audit di Nigeria dan China, serta memberikan wawasan penting bagi praktisi, pembuat kebijakan, dan akademisi di bidang ini.
ANALISIS CAR DAN ISR TERHADAP ROA PERBANKAN SYARIAH YANG TERDAFTAR DI JII PERIODE 2015-2019 Astuti, Yuli; Suryanto, Tulus; Noviarita, Heni; Surono, Surono
I-Economics Vol 7 No 2 (2021): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v7i2.8983

Abstract

The purpose of this research is to find out whether there is an effect of Capital Adequacy Ratio and Islamic Social Responsibility on Return on Assets both in terms of partial and simultaneous testing. Collecting data in this study is to use secondary data from the financial statements of Islamic companies listed on the Jakarta Islamic Index. By using two blades of analysis, namely simple linear regression analysis and multiple linear regression analysis. Based on the results of simple regression analysis, it is known that partially CAR affects ROA and partially ISR affects ROA. Then simultaneously CAR and ISR influence ROA. Therefore, the role of profit in the company has an influential role, because the main objective of the company's operations is to achieve maximum profit. Information on profit achievement is not only useful for external parties such as the public as users of Islamic financial institutions as service companies and internal parties as parties who carry out or run the company in order to determine steps how to run the company to make a profit.
The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings Dwitami, Yuska Supra; Suryanto, Tulus; Noviarita, Heni; Anggraeni, Erike
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 3 No. 1 (2021): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.806 KB) | DOI: 10.24090/mabsya.v3i1.4751

Abstract

This study aims to determine the effect of financial ratios, Sukuk structure, and corporate governance on the rankings of Sukuk issued by companies listed on the Sharia Securities List for the period 2014-2018. This study uses secondary data, namely financial reports and annual reports of companies listed in the 2014-2018 Sharia Securities List, Sukuk ranking data from the website of PT. PEFINDO and data on Sukuk were still circulating during the year of observation from the website of the financial services authority. A total of 34 Sukuk issued by companies listed on the Sharia Securities List during the study period became the population in this study. The sample obtained was 15 Sukuk during 5 years of observation, so that the final sample was obtained as many as 75 observation data. The research results prove that only the profitability ratio variable influences the Sukuk rating. Meanwhile, other variables, namely liquidity ratio, leverage ratio, activity ratio, Sukuk structure, and corporate governance, do not influence the Sukuk rating
Sustainable Innovation Strategies In Business and Management: Analysis Of Key Factors and Impact Yulitasari, Lis; Suryanto, Tulus; Hilal, Syamsul
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.107

Abstract

Innovation has become a key element in business sustainability, and companies that can integrate sustainable innovation into their strategy have a better chance of surviving and growing in a rapidly changing environment. This research will explore key factors influencing the development and implementation of sustainable innovation strategies in various types of organizations, including internal factors such as innovation culture, leadership, and resources, as well as external factors such as regulatory pressures and consumer demands for sustainable products and services. This research method involves a qualitative with multiple-case study. This study highlights five critical success factors for implementing sustainable innovation strategies in companies: leadership commitment, dedicated divisions, substantial investments in internal capabilities, long-term collaboration with external stakeholders, and culture-fostering experimentation. The impacts include increased revenue from sustainable products, improved production efficiency, energy savings, emissions reduction, and enhanced local supplier chains, reinforcing the case for broader adoption. The implications of these findings include the importance of empirical data in convincing companies to adopt sustainable innovation strategies. Further research is recommended, especially in companies with a more advanced and radical level of maturity in implementing sustainability innovation strategies.
ANALYSIS OF TAX AVOIDANCE IN FINANCIAL STATEMENT FROM SHARIA ACCOUNTING PERSPECTIVE Indahsari, Leny; Suryanto, Tulus; Noviarita, Heni; Fasa, Muhammad Iqbal
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 1 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i1.8562

Abstract

Tax evasion for companies in Indonesia is not a violation of the law where there are no civil sanctions. However, such activities are not justified in Islam. In Islam, an accounting system using Islamic sharia is a recording system that aims to get profits without any party feeling disadvantaged. The purpose of this study is to analyze tax scanning on financial statements from the perspective of Islamic accounting. The research method used in this study uses the Fixed Effect Model (FEM) with panel data from 2020-2022; the sample used is 10 company stocks included in the Jakarta Islamic Index. The results of FEM statistics showed that the company's profit variable, namely ROA, significantly negatively affected tax avoidance, and the company's sales growth variable significantly positively affected tax avoidance with a confidence level of 95 percent. Then the practice of tax avoidance in the perspective of Islamic accounting where the activity is not allowed because it will cause losses to other parties.
PATH ANALYSIS ORGANIZATIONAL COMMITMENT AND MICRO CULTURE AGAINST LEADERSHIP LECTURER IN HIGHER EDUCATION Suryanto, Tulus; Rahmat, Abdul
AKADEMIKA: Jurnal Pemikiran Islam Vol 23 No 1 (2018): Good Coorporate Governance dan Manajemen Lembaga Pendidikan Islam
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v23i1.1127

Abstract

Abstract This study aims to examine organizational commitment and micro culture towards lecturer leadership. Population in this research is all lecturer at State University of Gorontalo, obtained by sampel counted 62 people by using random sampling technique. Data collection techniques used are, tests, questionnaires and documents. Data analysis technique used is inferential analysis. Test of normality of regression data, test of regression coefficient significance, linearity test of regression equation, and hypothesis test using path analysis. The results showed that: (1) there is a direct influence of organizational commitment from the calculation of coefficient value of path X1 to Y obtained value = 0.615. Based on the results of the calculation of the significance of the path coefficient obtained tcount = 8.023 and ttable = 2.001 at the level of significance a = 0.05 with degrees of freedom (db) = 59. Because the value of tcount = 8.023> ttable = 2,001 it is concluded that the coefficient of path X1 to Y is significant; (2) there is direct influence of campus micro culture from calculation of coefficient value of path X2 to Y obtained value = 0,363. Based on the results of the calculation of the significance of the path coefficient obtained tcount = 4.759 and ttable = 2.001 at the level of significance a = 0.05 with degrees of freedom (db) = 59. Because the value of tcount = 4.759> ttable = 2,001 it is concluded that the coefficient of path X2 to Y is significant; (3) there is direct influence of organizational commitment to micro culture from result of calculation of coefficient value of path X1 to X2 obtained value = 0,753. Based on the calculation of significance test the path coefficient obtained tcount = 8.852 and ttable = 2,000 at the level of significance a = 0.05 with degrees of freedom (db) = 60. Because the value of tcount = 8.852> ttable = 2,000 it is concluded that the coefficient of path X1 to X2 is significant. Thus, the lecturer's leadership can be improved through organizational commitment and campus micro culture so that lecturers continue to improve their performance. Keywords: Organizational Commitment, Micro Culture, and Leadership Abstrak Studi ini ditujukan untuk mengkaji komitmen organisasi dan budaya mikro terhadap kepemimpinan dosen. Populasi dari penelitian ini adalah semua dosen Universitas Negeri Gorontalo dengan sampel sebanyak 62 yang ditentukan secara acak. Data penelitian dikumpulkan melalui tes, kuesioner, dan dokumen. Data dianalisis secara inferensial menyakup tes normalitas regresi, tes signifkansi koefisien regresi, tes linearitas dan ekuasi regresi, dan analisis jalur untuk pengujian hipotesis. Hasil penelitian menunjukkan: (1) terdapat hubungan langsung antara komitmen organisasi berdasar perhitungan koefisien analisis jalur X1 terhadap Y dengan nilai 0,615. Hasil perhitungan signifikansi analisis jalur didapatkan t-hitung 8,023 dan t-tabel 2,001 pada tingkat signifikansi 0,05 dengan derajat kebebasan 59. Karena ­ t-hitung > t-tabel, disimpulkan bahwa koefisiensi jalur X1 terhadap Y adalah signifikan; (2) terdapat hubungan langsung antara budaya mikro kampus berdasar perhitungan nilai koefisien jalur X2 terhadap Y sebesar 0,363. Hasil perhitungan signifikansi koefisien analisis jalur didapatkan t-hitung 4,759 dan t-tabel 2,001 pada tingkat signifikansi 0,05 dengan derajat kebebasan 59. Karena ­ t-hitung > t-tabel, disimpulkan bahwa koefisiensi jalur X2 terhadap Y adalah signifikan; (3) terdapat hubungan langsung antara komitmen organisasi terhadap budaya mikro berdasar perhitungan nilai koefisien jalur X1 terhadap X2 sebesar 0,753. Hasil perhitungan signifikansi koefisien analisis jalur didapatkan t-hitung 8,852 dan t-tabel 2,000 pada tingkat signifikansi 0,05 dengan derajat kebebasan 60. Karena ­ t-hitung > t-tabel, disimpulkan bahwa koefisiensi jalur X1 terhadap X2 adalah signifikan. Dengan demikian, kepemimpinan dosen dapat ditingkatkan melalui komitmen organisasi dan budaya mikro kampus sehingga para dosen dapat terus meningkatkan kinerja mereka. Kata kunci: komitmen organisasi, budaya mikro, dan kepemimpinan
Analysis of the Application of Sharia Principles and Service Quality on Consumer Decisions to Stay at Hotel Syariah Mutiara Eka Putri; Tulus Suryanto; Hanif Hanif
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4492

Abstract

The demands of tourists to obtain Sharia-compliant hotel facilities and services have encouraged hoteliers to develop Sharia hotel concepts. This research aims to analyze the influence between the application of Sharia principles and service quality on consumers' decisions to stay at Sharia hotels. Quantitative research methods were used to collect data through surveys of consumers who had remained at the Syariah Rossa Ono Hotel, West Lampung Regency. The data obtained was analyzed using appropriate statistical techniques to understand the influence of the application of sharia principles and service quality on consumer decisions. The results of the analysis show that the application of Sharia principles and service quality have a significant influence on consumers' decisions to choose to stay at a Sharia hotel (p value = 0,000). The implication of this research is the importance of Sharia hotels to pay attention to and improve the application of Sharia principles and service quality to increase consumer attractiveness and trust. This study contributes to understanding the factors that influence consumer preferences in the context of Sharia hotels. It directs the hotel industry to increase its competitiveness in a competitive market.
Co-Authors Abdul Hadi1, Abdul Razak Abdul Rahmat Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi, Abdul Razak Abidin Abidin Ahmad Hazas Syarif Ahmad Yusup, Ahmad Ahmad, Roslizawati Ali Mustofa Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi ARIF KURNIAWAN Aripin Aslam, Mohd Mizan Aslam, Mohd Mizan bin Mohammad Bahrudin, Moh. Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Buono, Kulup Bina Citra Etika Dinda Fali Rifan Dinda Utami Dita Eka Oktaviani Drs. Effendi, M.Hum Dwitami, Yuska Supra Eddy Yap Tat Hiung Erike Anggraeni Erike Anggraini Erike Anggraini Fadhilah, Kharisma Nurul Faridzi, Muhammad Aldi Fauzi Fauzi Febrian Maulana Putra, Febrian Maulana Firqotus Sa'idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Hanif Heni Noviarita Iis Rahmawati Indahsari, Leny Juhary Ali Juhary Ali Juhary Ali Juhary Ali Kharisma Nurul Fadhilah Khavid Normasyhuri Khumaidi Ja’far Koderi Kulup Bina Buono Larasati, Ayuning Lestari, Atikah Ayu Lis Yulitasari M. Nasor, M. Mahfud, Aziz Hanif Melgasari, Diny Moh Bahrudin Mohd Mizan bin Mohammad Aslam Muhammad Aldi Faridzi Muhammad Haseeb Muhammad Iqbal Muhammad Iqbal Fasa Muhammad Nasor Muhammad Nasor, Muhammad Munawar, Agus Mutiara Eka Putri Mutiara Eka Putri Nira Hariyatie Hartani Nurhayati Nurhayati Nurwijayanti Pertiwi Utami Pertiwi Utami Puspita, Sari Maylina Rahmawati, Iis Raizky Rienaldy Pramasha Ria Atika Riza Prayoga Ronia Eka Wulandari Ruslan Abdul Ghofur Saefurrahman, ghina Ulfa Salma, Aulia Mutiara SARI, YESSI AVITA Sefta Kurniawansyah Singagerda, Faurani Santi Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono Surono Surono Surono Surono surono Syafrimen Syafril Syamsul Hilal Syamsul Hilal Syarif, Hazas Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Umi Khulsum Utami, pertiwi Wiwin Yustina Wulandari, Ronia Eka Yuli Astuti Yuli Astuti Yulistia Devi Yulistia Devi Yunika, Cindy Putri