Articles
<![CDATA[Transformasi Digital dalam Keuangan Islam: Peluang dan Tantangan ]]>
<![CDATA[Sudarmanto, Eko]]>;
<![CDATA[Yuliana, Indah]]>;
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Yusuf, Sitti Rabiah]]>;
<![CDATA[Zaki, Ahmad]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v10i1.11628
<![CDATA[This research aims to explore the impact of digital transformation in the Islamic finance sector, discussing the opportunities and challenges that arise with the adoption of digital technologies. The study utilizes a qualitative method with literature review approach. Digital transformation includes the implementation of innovations such as financial technology (fintech), blockchain, and artificial intelligence within the context of Sharia-compliant finance. The results of the discussion present a comprehensive overview of how digitization affects Islamic financial products and services, considering the potential for increased operational efficiency, financial inclusivity, and more effective adherence to Islamic financial principles. Meanwhile, challenges such as data security, regulations, and market acceptance are also outlined, emphasizing the efforts required to optimize the benefits of digital transformation in the realm of Islamic finance.]]>
<![CDATA[The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) ]]>
<![CDATA[Lestari, Nimas Dewi]]>;
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Meldona, Meldona]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v10i3.15069
<![CDATA[The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.]]>
<![CDATA[Determinants of Earnings Management on the Energy Sector ]]>
<![CDATA[Zabidi, Naufal Rifqi]]>;
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Mounadil, Abdelaziz]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v16i1.31170
<![CDATA[Purpose: This study aims to examine the influence of company growth, profitability, and audit quality on earnings management, moderated by managerial ownership. The energy sector is chosen due to its strategic role in the economy and unique challenges, including high market volatility and significant capital requirements. Method: This research employs a quantitative approach using secondary data obtained from annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. A purposive sampling technique resulted in a sample of 45 companies, comprising 180 data observations. Data analysis was conducted using panel data regression. Results: The findings reveal that company growth does not significantly influence earnings management. Profitability positively and significantly impacts earnings management, while audit quality has no significant effect. Furthermore, managerial ownership does not significantly moderate the relationships between company growth, profitability, and audit quality with earnings management. Implications: These results highlight the need for policymakers and stakeholders in the energy sector to focus on enhancing transparency and financial reporting. The insights provide valuable references for investors and researchers aiming to understand earnings management practices in industries with high market dynamics. Novelty: This study adds to the literature by incorporating managerial ownership as a moderating variable and focusing on the energy sector, which has been underexplored in previous research.]]>
<![CDATA[The Mediation Role of Earnings Management on the Effect of Disclosure of Corporate Social Responsibility on Financial Performance ]]>
<![CDATA[Isywara, Aristi Prita]]>;
<![CDATA[Prihatiningtias, Yeney Widya]]>;
<![CDATA[Prastiwi, Arum]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024) ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v7i3.13174
<![CDATA[This study aims to analyze the effect of corporate social responsibility disclosure on financial performance through earnings management. This study develops agency theory and proves the relationship between CSR, earnings management and financial performance variables. Indicators of corporate social responsibility variables are social, economic, environmental, human rights, as well as employment practices and work convenience. Indicators of financial performance variables are Return on Equity (ROE) and Return on In-vestment (ROI). Earnings management variable indicators use the formula approach from Kothari. The research design uses a causality explanation. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is a census with a total of 50 samples. Data analysis used multiple regression methods. The results of this study indicate that corporate social responsibility has a negative effect on financial performance with ROI indicators and earnings management can mediate the effect of corporate social responsibility on financial performance with ROI indicators. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13174]]>
<![CDATA[The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) ]]>
<![CDATA[Lestari, Nimas Dewi]]>;
<![CDATA[Wahyuni, Nanik]]>;
<![CDATA[Meldona, Meldona]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v10i3.15069
<![CDATA[The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.]]>
<![CDATA[KAJIAN DER, BI RATE DAN GCG: RELEVANSI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN TEKNOLOGI INDONESIA ]]>
<![CDATA[Rahmatika, Dewi Carrisa]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ Jurnal Akunida Vol. 11 No. 1 (2025): June ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/jakd.v11i1.19389
<![CDATA[Penelitian ini dilatarbelakangi oleh stagnasi pertumbuhan nilai perusahaan di sektor teknologi Indonesia selama periode 2021–2023. Tujuan penelitian ini adalah untuk menguji pengaruh struktur modal, tingkat suku bunga, dan good corporate governance terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan 20 perusahaan teknologi yang dipilih melalui metode purposive sampling. Metode analisis dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews 13. Temuan menunjukkan bahwa struktur modal, tingkat suku bunga, dan kepemilikan manajerial secara signifikan mempengaruhi nilai perusahaan, sedangkan peran komisaris independen tidak menunjukkan pengaruh yang berarti. Lebih lanjut, meskipun ukuran perusahaan tidak memoderasi hubungan antara nilai perusahaan dengan tingkat suku bunga maupun kepemilikan manajerial, namun ukuran perusahaan memperkuat pengaruh struktur modal dan komisaris independen terhadap nilai perusahaan]]>
<![CDATA[Perkembangan Pembiayaan Multi Akad di Indonesia: Studi Pendekatan NVivo dan Literatur Review ]]>
<![CDATA[Doni Yusuf Bagaskara]]>;
<![CDATA[Rohmadi]]>;
<![CDATA[Nanik Wahyuni]]>
<![CDATA[ At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 6 No. 1 (2024): At-Tasharruf ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/at.v6i1.1602
<![CDATA[This study aims to determine the development of multi-contract financing in Indonesia using the NVivo approach. This research uses qualitative methodology with Nvivo approach and literature review. "Data analysis techniques include: (1) mapping the number of news article codes based on qualitative analysis using Nvivo 14 software around "Multi Akad", (2) mapping visualization results with hierarchical diagrams and testing the correlation of relationships between media articles using Nvivo 14 software; (3) map the research topic with the World Cloud or a collection of words that are often discussed in media articles; and (4) test the significant value between media articles to determine the size or size of a correlation around the topic "Multi Akad". The results of this study show that the topics that are often discussed in media articles about Multi Akad are the understanding and law of multi. While the topic that is rarely discussed by media articles about Multi Akad is the understanding and examples of the implementation of Multi Akad.]]>
<![CDATA[Analisis Skema Bagi Hasil Tradisional, Return dan Rsiko Paronan Sapi di Desa Tobai Timur Sampang Madura ]]>
<![CDATA[Suhaimi, R.]]>;
<![CDATA[Nur Asnawi]]>;
<![CDATA[Nanik Wahyuni]]>
<![CDATA[ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/jms.v10i4.27563
<![CDATA[Abstrak Paronan sapi adalah salah satu sistem tradisional yang di praktekkan pemilik sapi dengan memberi hewan ternak kepada peternak local untuk dipelihara. Jika sapi tersebut beranak atau hasil penjualan sapi, maka hasilnya dibagi antara pemilik sapi dan peternak. Skema ini merupakan simbiosis mutualisme di mana pemilik sapi mendapatkan pemeliharaan gratis dan peternak mendapat bagian dari hasil penjualan. Sistem bagi hasil merupakan sistem di mana dilakukannya perjanjian bersama dalam melakukan kegiatan usaha, Paronan tradisional adalah contoh nyata dari kebijakan keuangan yang terorganisir dengan baik dalam konteks komunitas lokal. Peneliti menggunakan pendekatan penelitian kualitatif untuk menyelidiki masalah penelitian ini. Pendekatan kualitatif ini menekankan pada masalah kehidupan sosial yang nyata. Skema bagi hasil keuntungan memberikan kesamaan porsi keuntungan yang rata terhadap pemilik dan penerima paronan. Dalam praktek paronan sapi di desa tobai timur tidak hanya ada prilaku bagi untung antar pemilik dan pengambil paronan, dalam prakteknya mereka juga melakukan bagi rugi terhadap praktek paronan sapi. Kata Kunci : Bagi Hasil, Tradisional, Paronan]]>
<![CDATA[Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review ]]>
<![CDATA[Doni Yusuf Bagaskara]]>;
<![CDATA[Nanik Wahyuni]]>;
<![CDATA[Meldona]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i1.9148
<![CDATA[This study aims to determine the mapping of research around Green Sukuk. The approach used is a mix-method approach, namely VOSviewer bibliometric studies and literature review. Data analysis techniques include: (1) mapping the number of journal publications distributed around green sukuk using Microsoft Excel and Mendeley Desktop based on the year of publication; (2) mapping the results of bibliometric network visualization and journal publication trends around green sukuk using VOSviewer (Visualization of Similarities) algorithm software based on the number of clusters and their items; and (3) mapping research topics around green sukuk using literature studies. The results showed that: (1) based on mapping the number of journal publications, there were 168 journal publications about green sukuk; (2) based on the mapping of VOSviewer bibliometric studies, the results of network visualization around green sukuk are divided into 5 clusters and 24 topic items (3) Based on the mapping of the literature review study, there are 2 topics about green sukuk that often appear, first green sukuk and second Indonesia. The implication and contribution of this research is to map research topics around green sukuk in the world that are often or rarely researched by researchers, so that they can be a reference for researchers afterwards.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Firmanda, Alfifa Ayu]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v7i2.414
<![CDATA[The purpose of this study was to determine the effect of financial performance and environmental performance on firm value and managerial ownership as a moderator between financial performance and environmental performance on firm value. This study uses a quantitative approach with a purposive sampling technique. The results showed that the EVA value was 0.8075> 0.05, the MVA value was 0.5351> 0.05, the environmental performance value was 0.0151 <0.05, and the KM value between EVA and firm value was 0.7839> 0.05. The KM value between MVA and firm value is 0.0095 < 0.05, while the KM value between environmental performance is 0.6758 > 0.05. Thus, EVA and MVA do not affect firm value, while environmental performance has a significant effect on firm value, and managerial ownership as a moderating variable does not moderate the effect of EVA, and environmental performance on firm value. However, managerial ownership can moderate the relationship between MVA and firm value.]]>
