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All Journal Jurnal Manajemen Terapan dan Keuangan CERMIN PERMANA IJIBE (International Journal of Islamic Business Ethics) Martabe : Jurnal Pengabdian Kepada Masyarakat NISBAH: JURNAL PERBANKAN SYARIAH ILTIZAM Journal of Sharia Economic Research International Journal of Economics, Business and Accounting Research (IJEBAR) BENING ad-Dawaa : Journal of Pharmaceutical Sciences Jurnal Inovasi Ekonomi Jurnal Pasar Modal dan Bisnis International Journal Of Science, Technology & Management (IJSTM) Journal of Economics and Business UBS Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Indonesian Journal of Islamic Economics and Business Abdi Masya Jurnal Pengabdian Masyarakat Nusantara Journal Of World Science ASEAN Journal of Empowering Community Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Audit dan Perpajakan Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Keuangan dan Bisnis Jurnal Desain Sains Arsitektur (DeSciArs) Jurnal Pengabdian Masyarakat Business, Management & Accounting Journal
Yuni Utami
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Pengaruh Saham Syariah, Reksadana Syariah, dan Sukuk Terhadap Pertumbuhan Ekonomi Nasional Indonesia Dengan Nilai Tukar dan BI-7 Day Repo Rate Sebagai Variabel Moderasi Dani Puji Pangesti; Yuni Utami; Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 13 No. 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.621

Abstract

Indonesia sebagai negara berkembang selalu berusaha untuk meningkatkan pertum­buhan ekonomi nasional dengan memanfaatkan sumber daya yang dimiliki semaksimal mungkin, salah satunya yaitu dengan meningkatkan sektor investasi pasar modal syariah. Penelitian ini bertujuan untuk menganalisis pengaruh saham syariah, reksadana syariah dan sukuk terhadap pertumbuhan ekonomi nasional Indonesia dengan nilai tukar dan BI-7 day repo rate sebagai variabel moderasi periode tahun 2017-2020. Metode penelitian meng­guna­kan metode kuantitatif dengan alat analisis uji moderate regression analysis (MRA) menggu­nakan software SPSS. Jenis data yang digunakan adalah data sekunder. Pengambilan sampel menggunakan metode sampel jenuh. Sampel data yang diperoleh sebanyak 48 data pada periode pengamatan tahun 2017-2020. Dari penelitian yang dilakukan diperoleh hasil bahwa secara parsial saham syariah berpengaruh positif signifikan terhadap pertumbuhan ekonomi nasional Indonesia, reksadana syariah berpengaruh positif tidak signifikan terhadap pertum­bu­han ekonomi nasional Indonesia, sedangkan sukuk berpengaruh positif dan signifikan terha­dap pertumbuhan ekonomi nasional Indonesia. Secara simultan saham syariah, reksa­dana syariah dan sukuk berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi nasio­nal Indonesia. Nilai tukar tidak dapat memoderasi pengaruh saham syariah dan reksa­dana syariah terhadap pertumbuhan ekonomi nasional Indonesia namun dapat memoderasi pengaruh sukuk terhadap pertumbuhan ekonomi nasional Indonesia. BI-7 day repo rate tidak dapat memoderasi pengaruh saham syariah, reksadana syariah, dan sukuk terhadap pertum­buhan ekonomi nasional Indonesia.
The Influence of Third-party Funds; Asset Quality, Profit, and Lost Sharing to The Islamic Bank Liquidity in Indonesia Maulida Berniz, Yulis; Najmudin, Najmudin; Jayanti, Esih; Yustina Rahmawati, Ika; Utami, Yuni
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.876

Abstract

During the COVID-19 pandemic, Islamic commercial banks experienced liquidity excess due to the third-party funds that increased and the weak distribution of financing by Islamic banks. In addition, the asset quality of Islamic banks is showing good development, this will affect the bank's ability to meet sufficient liquidity. This study uses 7 Islamic commercial banks as a sample from a population of 14 Islamic commercial banks registered in the Financial Services Authority (OJK) from March 2012 to December 2020 (quarterly data) period. This research method uses a fixed-effect model, with a GLS weight approach, Cross-section SUR. The results of this study are third party funds, asset quality (Non-Performing Financing), and Capital Adequacy Ratio have a significant effect on the liquidity of Islamic banks, while Profit and Loss Sharing and Return on Assets do not affect the liquidity of Islamic banks.
Optimalisasi Profitabilitas Melalui Kesehatan Finansial dan Pertumbuhan: Peran Moderasi Board Size Pada Perusahaan Sektor Property & Real Estate Faradila, Afrida Fifin; Suwandi; Utami, Yuni
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v10i2.3778

Abstract

The property and real estate sector is pivotal to Indonesia's economic framework, but it has exhibited a paradoxical decline in Return on Assets (ROA) from 5.2% to 3.8% between 2020 and 2023, despite concurrent sales expansion. This profitability quandary underscores the imperative to reassess its determinants by incorporating corporate governance factors. The objective of this study is to analyze the effects of liquidity, solvency, sales growth, and working capital efficiency on ROA, with board size as a moderating variable. This research utilizes 153 panel data observations from 31 IDX-listed firms (2020–2024) and applies Moderated Regression Analysis to examine the relationships. The results show that liquidity and sales growth do not have a significant influence on ROA. In contrast, solvency and working capital efficiency are found to be significantly and negatively associated with ROA. In addition, board size has a negative moderating effect on the solvency-ROA relationship, but exerts a positive moderating influence on the link between working capital efficiency and ROA.
PERAN KUALITAS AUDIT DALAM MEMPERKUAT HUBUNGAN ANTARA SINYAL KEUANGAN DAN NILAI PERUSAHAAN (STUDI PADA SEKTOR FOOD AND BEVERAGE) Listiana, Anggita; Cahyaningtyas, Niken Wahyu; Utami, Yuni
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v24i1.1591

Abstract

Purpose: This study aims to examine the role of audit quality as a governance mechanism in strengthening the relationship between financial signals represented by profitability, leverage, and liquidity and firm value in the food and beverage sector. The analysis focuses on assessing whether audit quality enhances the credibility of financial information in shaping market perceptions of firm value. Design Methodology Approach: A quantitative approach is employed using purposive sampling of food and beverage companies listed on the Indonesia Stock Exchange over the observation period, resulting in panel data observations. Secondary data are obtained from published annual financial reports. The analysis is conducted using multiple linear regression to examine the direct effects of financial signals on firm value, while Moderated Regression Analysis  is applied to evaluate the moderating role of audit quality. Findings: The results indicate that profitability and liquidity have a positive and significant effect on firm value, whereas leverage has a negative and significant effect. Audit quality is found to strengthen the relationship between leverage and firm value, suggesting that high-quality audits reduce the perceived risk associated with debt structures. However, audit quality does not significantly moderate the relationship between profitability or liquidity and firm value, indicating that the credibility of these financial signals is less dependent on audit assurance. Practical Implications: Audit quality should be positioned as a critical governance mechanism that enhances the reliability of financial reporting, particularly in mitigating risks associated with leverage. Strengthening audit quality is expected to improve investor confidence in corporate financing decisions and overall firm valuation. Originality Value: This study provides empirical evidence on the selective moderating role of audit quality within the financial signaling framework affecting firm value. It contributes to the literature by clarifying inconsistencies in prior findings and highlighting that the effectiveness of audit quality is contingent upon the type of financial signal, particularly in the context of an emerging market and a sector sensitive to financial structure.
Non-Performing Financing sebagai Mediasi dalam Hubungan Pembiayaan Syariah dan Profitabilitas Bank Umum Syariah di Indonesia Dewi, Risma Arlia Sinta; Utami, Yuni; Amirah
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4165

Abstract

This study aims to examine the extent to which Sharia-based financing—comprising murabahah, musyarakah, mudharabah, qard, istishna, and ijarah contracts—affects the profitability of Islamic Commercial Banks in Indonesia, with non-performing financing (NPF) serving as a mediating variable.Data were collected from annual reports, the official websites of the OJK, IDX, and sample companies during the period 2020–2024, then analyzed using multiple linear regression and path analysis. The regression results indicate that all types of financing significantly influence profitability, with the largest contribution coming from istishna (β = 96.277; p < 0.001), followed by musyarakah (β = 71.895; p < 0.001), and mudharabah (β = 39.244; p < 0.001). Conversely, ijarah shows a negative effect on profitability (β = –2.598; p = 0.034). Regression analysis of NPF indicates that mudharabah, istishna, and ijarah have a significant positive effect on NPF, while murabahah, musyarakah, and qard have no significant effect. Path testing reveals that there is no mediation of NPF in the relationship between murabahah and profitability. However, significant mediation by NPF was found in the relationship between musyarakah, mudharabah, qard, istishna, and ijarah on profitability. These findings confirm that the effectiveness of Islamic financing in improving profitability is not only determined by the type of contract used but also highly dependent on the quality of financing risk management reflected in the NPF level.
Firm Value dan Faktor Penentunya di Sektor Energi: Peran Strategis Komisaris Independen Rosalina; Waskito, Jaka; Utami, Yuni
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4029

Abstract

The determination of firm value in the energy sector is influenced by internal performance and the effectiveness of corporate governance. This study aims to examine the determinants of firm value Return on Assets (ROA), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER) and to assess the strategic role of Independent Commissioners as a governance mechanism in moderating these relationships. Using a quantitative approach and secondary data from the financial reports of 36 energy companies listed on the Indonesia Stock Exchange during 2020–2024, the analysis employed multiple linear regression and moderation regression techniques. The results show that ROA (β = 0.739; p = 0.001), TATO (β = 0.488; p = 0.000), and DER (β = 0.026; p = 0.001) have a significant positive effect on firm value. However, Independent Commissioners negatively moderate the effect of ROA (β = -6,687; p = 0,006) and DER (β = -0,301; p = 0,002) on firm value, and do not significantly moderate the effect of TATO (β = 0,505; p = 0,302). These findings suggest that the strategic role of Independent Commissioners in supporting firm value has not yet been fully effective in Indonesia’s energy sector.
THE EFFECT OF LIQUIDITY, NON-PERFORMING FINANCING, CORPORATE SOCIAL RESPONSIBILITY, AND CAPITAL ADEQUACY RATIO ON FINANCIAL PERFORMANCE, WITH THE QUALITY OF THE SHARIAH SUPERVISORY BOARD AS A MODERATING VARIABLE AT INDONESIAN SHARIAH COMMERCIAL BANKS FOR THE PERIOD 2020–2025 Rosmalia, Tiara Amanda; Amirah, Amirah; Utami, Yuni
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 03 (2026): Jurnal Manajemen Terapan dan Keuangan (On Proses)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/9vrk1m56

Abstract

Abstract This study aims to analyze the effects of liquidity, non-performing financing, corporate social responsibility, and the capital adequacy ratio on financial performance, with the quality of the Sharia Supervisory Board serving as a moderating variable, in Indonesian Sharia commercial banks for the period 2020–2025. The independent variables in this study consist of liquidity, proxied by the Financing-to-Deposit Ratio (FDR); Non-Performing Financing (NPF); Corporate Social Responsibility (CSR); and the Capital Adequacy Ratio (CAR). The dependent variable in this study is financial performance, proxied by Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in a sample of 48 data points. The data analysis methods employed include multiple linear regression and MRA, conducted using SPSS version 22. The results of this study indicate that liquidity, as proxied by the FDR, has no effect on financial performance; non-performing financing has no effect on financial performance; corporate social responsibility has a significant positive effect on financial performance; the capital adequacy ratio has no effect on financial performance; the Sharia Supervisory Board moderates the effect of liquidity on financial performance; while the DPS does not moderate the effects of NPF, CSR, and CAR on financial performance at Indonesian Sharia commercial banks during the 2020–2025 period. Keywords: Liquidity, Non-Performing Financing, Corporate Social Responsibility, Capital Adequacy Ratio, Financial Performance, Sharia Supervisory Board
Co-Authors Abdullah Mubarok Abdulloh Mubarok Adelia Meysa Putri, Ni Luh Made Agus Santoso Agus suprijono Aji, Wendi Yonspia Alfiyah, Neti Amalia, Amara Amaliyah, Tika Amin Prohatomo, Yudit Amirah Amirah Amirah, Amirah Anastasia, Elza Aldilla Asyifa, Ade Julia Azzah, Hasna Afifah Baihaqi Fanani Berliana, Lusy Fina D.A, Syafira Rizki Dani Puji Pangesti Dewi Indriasih Dewi, Dea Rosa Kusuma Dewi, Risma Arlia Sinta Esih Jayanti Evelyn, Jane Fahreza, Viki Faiz Irsyad Prasetyo Fany, Firyal Afria Faradila, Afrida Fifin Faridah Faridah Fawwas, Muhammad Rafi Federova, Ananda Silva Firmansyah, Fahmi Giri, Kadek Risna Puspita Gunistiyo, Gunistiyo Gunistyo, Gunistyo Hartono, Galatia Yesa Hengky Setiawan Hidayah, Lisna Ilham Ramadhan Nasution, Ilham Ramadhan Ira Maya Hapsari Jaka Waskita Jaka Waskito Jane Evelyn Listiana, Anggita M Faqihudin Maju Binoto, Maju Maulida Berniz, Yulis Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Siddik Erdi Wicaksono Mulyaningsih K, Naomi Sri Najmudin Namira Ufrida Rahmi Neni Hendaryati Niken Wahyu Cahyaningtyas Ningrum, Eftika Riya Nur, Alny Miladia Oktaviani, Nur Awallia Pebrilian, Nelsa Prasetya, Victor Prasetyono, Agus Riyadi, Ragil Anwar Rosalina Rosmalia, Tiara Amanda Rozi, Facrul Sari Wiyanti Sari, Metty Singgar Satria Ganefi, Hadi Setiani, Risma Meilana Setiawan, Hengky Siti Maghfiroh Sofhian Sofhian Sri Murdiati Sri Murdiati Sri Wahyuni Trisna, Ni Made Sukron, Muchamad Suwandi Tabrani . Titik Sugianti Utami, Galuh Mega Wahyu Cahyaningtyas, Niken Wirayudha, Akhira Yuniarti Herwinarni Yustina Rahmawati, Ika