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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Multiparadigma I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL AKUNIDA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Ulumuna: Jurnal Studi Keislaman BISEI: Jurnal Bisnis dan Ekonomi Islam Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Islamic Economics Lariba Jurnal Nusantara Berbakti Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE International Journal of Economics, Business and Innovation Research At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
Nanik Wahyuni ‎
Universitas Islam Negeri Maulana Malik Ibrahim, Malang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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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) Lestari, Nimas Dewi; Wahyuni, Nanik; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15069

Abstract

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.
Determinants of Earnings Management on the Energy Sector Zabidi, Naufal Rifqi; Wahyuni, Nanik; Mounadil, Abdelaziz
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.31170

Abstract

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.
KAJIAN DER, BI RATE DAN GCG: RELEVANSI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN TEKNOLOGI INDONESIA Rahmatika, Dewi Carrisa; Wahyuni, Nanik
Jurnal Akunida Vol. 11 No. 1 (2025): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i1.19389

Abstract

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
Perkembangan Pembiayaan Multi Akad di Indonesia: Studi Pendekatan NVivo dan Literatur Review Doni Yusuf Bagaskara; Rohmadi; Nanik Wahyuni
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 6 No. 1 (2024): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v6i1.1602

Abstract

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.
Analisis Skema Bagi Hasil Tradisional, Return dan Rsiko Paronan Sapi di Desa Tobai Timur Sampang Madura Suhaimi, R.; Nur Asnawi; Nanik Wahyuni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27563

Abstract

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
Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review Doni Yusuf Bagaskara; Nanik Wahyuni; Meldona
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9148

Abstract

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.
PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Firmanda, Alfifa Ayu; Wahyuni, Nanik
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.414

Abstract

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.
Transformasi Digital dalam Keuangan Islam: Peluang dan Tantangan Sudarmanto, Eko; Yuliana, Indah; Wahyuni, Nanik; Yusuf, Sitti Rabiah; Zaki, Ahmad
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.11628

Abstract

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.
Cash Waqf Linked Sukuk (CWLS): An Alternative Instrument for Infrastructure Financing Ubaidillah, Ubaidillah; Masyhuri, Masyhuri; Wahyuni, Nanik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1473

Abstract

Sukuk and waqf become an important component and contribute for the development of a country. The evidence of the success of waqf is seen in their contribution to the public interest, therefore waqf institutions are required to achieve it. In realizing the goal of creating productive waqf instruments, BWI and several stakeholders have created the Cash Waqf Linked Sukuk (CWLS) isntrument. This aims to encourage the consolidation of Islamic social funds and provide a safe social-based investment space, so far CWLS has contributed to the health sector as happened in hospitals. Achmad Wardi Attack Banten. This instrument also has great potential to cover the state budget deficit in meeting the financing of state infrastructure development. This paper uses descriptive qualitative method with literature review. it tries to explore the Cash Waqf Linked Sukuk as a potential instrument that can contribute positively to social welfare in Indonesia.
Faktor-Faktor Mempengaruhi Kepatuhan Pembayaran Pajak (Studi Kasus Pengusaha Restoran di Kabupaten Lumajang) Murdiansyah, Isnan; Wahyuni, Nanik; Siswanto, Siswanto
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 5 No 01 (2020): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v5i01.731

Abstract

One of the local taxes that can support regional income is restaurant tax. Restaurant tax is a tax on services provided by restaurants. What is meant by a restaurant is a food and beverage provider facility that is free of charge, which also includes restaurants, cafeterias, canteens, food stalls, bars, and the like, including catering services. Restaurant tax is one of the potential local taxes in the future, because as Lumajang Regency develops, it starts to become a tourism destination city with the discovery of new tourist attractions, such as: B-29, Biting Sites and others, thus causing a large effect which marked the beginning of the growth of new shopping centers and the construction of cafes in the shopping center. This study aims to examine the factors that influence the compliance of tax payments for restaurant entrepreneurs in Lumajang. The results of this study provide empirical evidence that the application of the Tax Law does not have a significant positive effect on compliance with paying restaurant taxes, tax counseling does not have a significant positive effect and tax penalties have a significant positive effect and awareness of taxpayers has a significant negative effect on tax compliance.
Co-Authors AA Sudharmawan, AA Achmad Sani Achmad Sani Supriyanto Adi Nugroho Ahmad Djalaluddin Ahmad Muhtadi Ridwan Aldi Setiadi Aristi Prita Isywara Arum Prastiwi Atik Purandari AUNUR ROFIQ Baiq Vica Artamevia Boge Triatmanto Daniel Happy Putra Dedy Mardiyansyah Doni Yusuf Bagaskara Eko Suprayitno Elliza Qudrun Nada Faiz Azizah Faiz Azizah Fetris Ika Firdaus Purwanti Firmanda, Alfifa Ayu Fredrika Losu Indah Yuliana Indah Yuliana Isnan Murdiansyah Kartika, Ulfi Kholilah Kholilah Lestari, Nimas Dewi Masyhuri Masyhuri Masyhuri Masyhuri Meldona Moch. Mahsun Mochamad Derry Revanza Mohammad Mahbubi Ali Mounadil, Abdelaziz Much Maftuhul Fahmi Muhammad Al Faruq Mustiayu Cahyanti Nevi Danila Nina Dwi Setyaningsih Noer Faizah Afinda Novi Lailiyul Wafiroh Nur Asnawi Nurharibnu Wibisono O, Ulfi Kartika Qanita, Ariza Qorina Lahadi Putri R. Suhaimi Rahman, Ahmad Taufiqur Rahmatika, Dewi Carrisa Ridan Muhtadi Rohmadi S Siswanto Salsa Billa Novitasari Sandra G.J.Tombokan Sari, Indra Mustika Sjenny Olga Tuju Solikhul Hidayat Sudarmanto, Eko Suryani Suryani Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ulfi Kartika Oktaviana Waeno, Mahamadaree Wicaksono, Ahmad Tibrizi Soni Yayuk Sri Rahayu Yeney Widya Prihatiningtias Yona Octiani Lestari Yuniarti Hidayah Suroso Putra Yusuf, Sitti Rabiah Zabidi, Naufal Rifqi Zulzilawati, Zulzilawati