Article Per Year (5 Year)
p-Index From 2021 - 2026
2.439
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL EDUCATION AND DEVELOPMENT E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Ekombis: Jurnal Fakultas Ekonomi Jurnal Akuntansi dan Keuangan Al Mashaadir : Jurnal Ilmu Syariah International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Worksheet : Jurnal Akuntansi Priviet Social Sciences Journal Amal: Jurnal Ekonomi Syariah Jurnal Akuntansi Malikussaleh
Indrayani Indrayani
Faculty Of Economic And Business Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara Zahara
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8272

Abstract

Indonesia faces multidimensional challenges in escaping the middle-income trap and attaining high-income status by 2045. Although economic growth has been relatively stable (averaging 4.9% from 2000 to 2022), poverty reduction has plateaued at around 10%, indicating that growth has not been sufficiently inclusive. In parallel, Indonesia—home to the world’s largest Muslim population and ranked first in the 2021 World Giving Index—has substantial potential to scale Islamic Social Finance (ISF).Using a Systematic Literature Review (SLR), this article critically examines the strategic role of key ISF instruments—zakat, infaq/sadaqah, and waqf—in poverty alleviation, inequality reduction, and inclusive development in Indonesia, with particular emphasis on the accounting dimensions of recognition, measurement, reporting, and accountability. The review indicates that the estimated national zakat potential of IDR 327 trillion could finance up to 76% of the government’s social protection budget. In addition, cash waqf provides a sustainable social investment model that can support long-term funding for education, health, and MSME empowerment. However, ISF optimization remains constrained by low literacy, fragmented governance, limited transparency, and weak policy integration—issues that are closely linked to the quality of financial reporting, disclosure practices, internal control systems, audit/assurance, and governance mechanisms within ISF institutions. This study concludes that ISF should be positioned not merely as philanthropy, but as an accountable, measurable socio-economic instrument that complements public fiscal policy, strengthens the social protection architecture, and supports the achievement of an equitable “Golden Indonesia 2045.”
Islamic Social Finance for Inclusive Growth in Indonesia: A Systematic Review of the Evidence, Synthesized Frameworks, and Future Research Directions Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara
AMAL: Jurnal Ekonomi Syariah Vol. 8 No. 1 (2026): Juni
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v8i1.13514

Abstract

Indonesia faces multidimensional challenges to escape the middle-income trap and achieve high-income status by 2045. Despite relatively stable economic growth (averaging 4.9% from 2000 to 2022), poverty reduction has stagnated at around 10 %, indicating that conventional economic growth is insufficiently inclusive. On the other hand, Indonesia, with the world's largest Muslim population and ranked first in the 2021 World Giving Index, has tremendous potential for developing Islamic Social Finance (ISF). This article uses a Systematic Literature Review (SLR) method to critically analyze the strategic role of ISF instruments—particularly Zakat, infaq/sedakh, and waqf—in accelerating poverty alleviation, reducing inequality, and supporting inclusive economic development in Indonesia. The study revealed that the estimated national zakat potential of IDR 327 trillion could fund up to 76% of the government's social protection budget. Meanwhile, cash waqf offers a sustainable social investment model for long-term financing in the education, health, and MSME empowerment sectors. However, the optimization of ISF remains hampered by challenges in literacy, governance, transparency, and policy integration. This study concludes that ISF is not merely a philanthropic instrument, but rather a powerful complementary policy to strengthen the government's fiscal policy towards achieving a sovereign and equitable Golden Indonesia 2045.
THE EFFECT OF COMMODITY PRICES, PROFITABILITY, AND LEVERAGE ON STOCK PRICES IN PALM OIL INDUSTRY COMPANIES Nur Afni Yunita; Rany Gesta Putri Rais; Indrayani; Mursidah; Anisa Zulhikmah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 5 (2026): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19824084

Abstract

This study analyzes the effect of commodity prices, profitability, and leverage on stock prices. The sample of this study consists of 21 palm oil plantation companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using the purposive sampling method. The analytical method employed is panel data regression. The results show that commodity prices do not have a significant effect on stock prices, while profitability and leverage have a positive and significant effect on stock prices.
The Influence of Leverage, Investment Opportunity Set on Accounting Conservatism: The Moderating Effect of Political Connections Yunina Yunina; Erra Sahfira; Mursidah Mursidah; Naz'aina Naz'aina; Indrayani Indrayani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.24636

Abstract

This study investigates the influence of leverage and investment opportunity set on accounting conservatism, with political connections serving as a moderating variable. The sample comprises 125 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, yielding 375 firm-year observations, selected through purposive sampling based on specific criteria. This quantitative research employs panel data collected through documentation techniques from the official IDX website (www.idx.co.id) and the respective companies’ official websites. The data were analyzed using Moderated Regression Analysis (MRA) in EViews 12. The findings reveal that leverage has no significant effect on accounting conservatism, whereas the investment opportunity set has a negative and significant effect. Additionally, political connections do not moderate the relationship between leverage and accounting conservatism but do moderate the relationship between the investment opportunity set and accounting conservatism.
Beyond philanthropy: Modelling zakat’s systemic role in circular economic practices and sustainable finance Muhammad Putra Aprullah; Muhammad Sayuthi; Salsabilla Julnadi; William Ben Gunawan; Indrayani Indrayani
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1374

Abstract

This study systematically examines the role of zakat in promoting sustainable finance and achieving Sustainable Development Goals (SDGs). Through the Systematic Literature Review (SLR) method, this study identifies, analyzes, and synthesizes various empirical studies and national data related to zakat’s contribution to economic, social, and environmental development. Zakat, as an Islamic social finance instrument, has great potential in strengthening the inclusive financial ecosystem and supporting community welfare. The literature review shows that zakat plays a significant role not only as a financial instrument for redistributing prosperity but also as a catalyst for sustainable development through environmental conservation, economic empowerment, enhanced social resilience, and increased financial inclusion. The integration of zakat into the sustainable finance policy framework has been proven to support the achievement of several SDGs, particularly the goals of poverty eradication (SDG 1), decent work and economic growth (SDG 8), and inequality reduction (SDG 10). Therefore, zakat’s potential can be optimized through good governance, digital innovation, and cross-sector collaboration is a strategic key to accelerate the realization of sustainable finance and achieve the SDGs in Indonesia
INTEGRATING SPIRITUAL VALUES INTO ONLINE COMPETITION PLATFORMS TO ENHANCE STUDENTS’ ACHIEVEMENT IN ECONOMICS OLYMPIAD: A BEST PRACTICE STUDY Muhammad Putra Aprullah; Muhammad Sayuthi; Salsabilla Julnadi; William Ben Gunawan; Indrayani Indrayani; Raida Fuadi; Zahara Zahara; Agus Adria
Jurnal Education and Development Vol 14 No 2 (2026): Vol 14 No 2 Mei 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i2.7889

Abstract

This study aims to examine best practices for integrating spiritual values into an online competition website to improve students’ achievement in the Economics Science Olympiad at MAN 1 Banda Aceh. This study employed a descriptive, qualitative approach with a best-practices design. Data collection was conducted through observation, in-depth interviews, and documentation involving the principal, supervising teachers, and student participants in the Olympiad program. The results indicate that the integration of spiritual values was systematically implemented through three interconnected stages: the pre-competition stage (intention formation, spiritual and mental readiness), the competition stage (emotional control, trust in God, and stress management), and the post-competition stage (reflection, gratitude, and character building). This integrative approach has been proven not only to improve students’ cognitive achievement at the city, provincial, and national levels but also to strengthen affective and psychomotor aspects, such as self-regulation, mental resilience, digital literacy, and ethical competitive attitudes. This study confirms that the effectiveness of the online competition website is maximized when integrated into a holistic educational framework grounded in spiritual values. These findings contribute to the development of literature on digital learning, character education, and contemporary Islamic education.
Penganggaran berbasis kinerja pengawasan prefentif dan pengawasan fungsional terhadap efektivitas pengendalian anggaran di SKPD Aceh utara Monna Diska Sari; Murhaban Murhaban; Indrayani Indrayani; Iswadi Iswadi
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i1.6708

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh  Pengangaran  Berbasis  Kinerja, Pengawasan  Preventif  Dan  Pengawasan  Fungsional  Terhadap  Efektifitas Pengendalian  Anggaran  Keuangan  Daerah.  (Studi  Empiris  Pada SKPD Kabupaten Aceh Utara). Data yang digunakan dalam penelitian ini adalah data primer sebanyak 68 responden. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling.  Metode yang digunakan untuk menganalisis hubungan antara variabel independen dengan variabel dependen adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa  (1) penganggaran berbasis kinerja  berpengaruh positif dan signifikan terhadap efektifitas pengendalian anggaran, (2) Penganggaran preventif  berpengaruh positif dan signifikan terhadap efektifitas pengendalian anggaran, (3) Pengawasan fungsional  berpengaruh positif dan signifikan terhadap efektifitas pengendalian anggaran, (4) Secara simultan  penganggaran berbasis kinerja, pengawasan preventif   fungsional  berpengaruh positif dan signifikan terhadap efektifitas pengendalian anggaran Pada Pemerintah Kabupaten Aceh Utara. 
Pengaruh Tingkat Kemahalan Harga Saham, Trading Volume Activity Dan Return Saham Terhadap Keputusan Stock Split Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Putri Humaira; Nazaina Nazaina; Yunina Yunina; Indrayani Indrayani
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i1.7160

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kemahalan harga saham, trading volume activity dan return saham terhadap keputusan stock split pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Metode pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh atau sensus dimana seluruh anggota populasi dijadikan sampel sebanyak 27 perusahaan yang melakukan stock split dan 27 perusahaan yang tidak melakukan stock split tahun 2017-2020. Metode analisis data yang digunakan adalah metode analisis regresi logistik dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa tingkat kemahalan harga saham dan trading volume activity berpengaruh tidak signifikan terhadap keputusan stock split. Sedangkan return saham berpengaruh positif signifikan terhadap keputusan stock split pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. 
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Leverage dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Rahma Fitria; Dy Ilham Satria; Indrayani Indrayani; Nur Afni Yunita
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 2 (2022): September 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i2.8618

Abstract

Penelitian ini bertujuan untuk untuk menguji pengaruh perencanaan pajak, beban pajak tangguhan, leverage, dan profitabilitas terhadap manajemen laba pada perusahaan Manufaktur sektor Industri Barang Konsumsi yang terdaftar di BEI. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah 52 perusahaan dengan menggunakan teknik sampel jenuh. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan data panel. Hasil penelitian menunjukkan bahwa secara parsial perencanaan pajak dan profitabilitas berpengaruh positif dan signifikan terhadap manajemen laba, beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba, sedangkan leverage berpengaruh negatif dan signifikan terhadap manajemen laba. Secara simultan perencanaan pajak, beban pajak tangguhan, leverage, dan profitabilitas berpengaruh positif dan signifikan terhadap manajemen laba pada Manufaktur sektor Industri Barang Konsumsi yang terdaftar di BEI. 
Pengaruh Market Value, Return On Asset, Dividend Payout Ratio dan Variance Return Terhadap Holding Period Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Babul Huda; Muammar Khaddafi; Indrayani Indrayani; Nurhasanah Nurhasanah
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 2 (2022): September 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i2.8649

Abstract

Penelitian ini bertujuan untuk menguji pengaruh market value, return on asset, dividend payout ratio dan variance return terhadap holding period pada perusahaan sektor property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 yang populasinya berjumlah sebanyak 62 perusahaan. Teknik pengambilan sampel mengunakan purposive sampling sehingga mendapatkan 16 sampel perusahaan dengan 64 pengamatan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang dikumpulkan dengan teknik studi dokumentasi dan penelitian kepustakaan yang diperoleh melalui www.idx.co,id, atau website resmi perusahaan masing-masing yang dianalisis menggunakan analisis regresi berganda. Hasil penelitian menggunakan uji t diperoleh bahwa variabel return on asset dan dividend payout ratio secara parsial tidak berpengaruh dan tidak signifikan terhadap holding period. Selanjutnya, variabel market value dan variance return berpengaruh dan signifikan terhadap holding period.
Co-Authors Agus Adria Anisa Zulhikmah Aprina Aprina Arinal Rahmati Babul Huda Chairul Amni, Chairul Cut Putri Mellita Sari Devi Andriyani Dy Ilham Satria Erra Sahfira Fanny Nailufar fitriani fitriani Hanif, Hanif Hasanah Yaumil Akhir Syakira Ikhyanuddin, Ikhyanuddin Iswadi Iswadi Khairunnisa Khairunnisa Monna Diska Sari Muammar Khaddafi Muhammad Haykal Muhammad Putra Aprullah Muhammad Putra Aprullah Muhammad Sayuthi Muhammad Sayuthi Mursidah Mursidah Mursidah Naz'aina Naz'aina Nazaina Nazaina Nur Afni Yunita Putri Humaira Putri Miranda Rahma Fitria Raida Fuadi Rany Gesta Putri Rais Rayyan Firdaus Razif Razif Rita Meutia Salsabilla Julnadi Syatriani Syatriani William Ben Gunawan William Ben Gunawan Yunina Yunina Zahara Zahara Zahara Zainal Abidin