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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) I-ECONOMICS: A Research Journal on Islamic Economics E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Ekonomi Islam EKSPANSI Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan NISBAH: JURNAL PERBANKAN SYARIAH International Journal of Applied Business Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Abdimas Sangkabira Indonesian Journal of Economics and Management Jurnal Akuntansi Keuangan dan Bisnis Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal Research of Social Science, Economics, and Management Prosiding Seminar Nasional Pengabdian Masyarakat Journal Integration of Social Studies and Business Development JAT (Journal of Accounting and Tax)
Novianty, Ira
Jurusan Akuntansi, Politeknik Negeri Bandung
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Implikasinya terhadap Nilai Perusahaan Gilang Hafitri, Rifa; Novianty, Ira; Gunawan, Arwan; Afriady, Arif
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5003

Abstract

As awareness of sustainability issues grows, there is an increasing demand from governments, investors, and communities for companies to contribute to sustainability. Transparency regarding a company's sustainability performance, as reflected in sustainability reports, is seen as a way to enhance stakeholder confidence and potentially improve financial performance and firm value. The study focuses on companies listed on the SRI-KEHATI stock index between 2017 and 2021. A purposive sampling technique is employed to select the research sample. The researchers analyze secondary data from sustainability reports available on the company's website and financial reports from the Indonesia Stock Exchange. Using path analysis with SPSS 26, the researchers draw several key findings. Firstly, the disclosure of sustainability reports positively influences firm value. Secondly, sustainability report disclosure does not directly affect financial performance. Thirdly, financial performance has a positive impact on firm value. Lastly, financial performance does not mediate the relationship between sustainability report disclosure and firm value.
Integrating ESG (Environmental, Social, Governance) into Strategic Planning for Islamic Banks: Implications for Performance and Competitiveness Prilaksono, Kursusantyo Dudung; Novianty, Ira
Journal Integration of Social Studies and Business Development Vol. 3 No. 2 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jissbd.v3i2.432

Abstract

Phenomenon. The growing global emphasis on Environmental, Social, and Governance (ESG) has reshaped sustainable finance practices. However, Islamic banks face distinct challenges in integrating ESG due to the need to align it with Shari’ah compliance, which emphasizes justice, ethical conduct, and long-term sustainability. The conceptual divergence between conventional ESG frameworks and Islamic values raises uncertainty regarding the strategic internalization of ESG in Islamic banking. Purpose. This study synthesizes the literature published between 2015 and 2024 to examine how ESG is integrated into the strategic planning of Islamic banks and its implications for sustainable performance and competitiveness, considering the mediating role of strategic processes and the moderating role of Shari’ah governance. Research Gap. Prior studies largely treat ESG as a stand-alone reporting practice rather than a strategic driver, while integrated analyses linking ESG, strategic planning, and Shari’ah governance remain scarce. Findings. Based on a PRISMA-guided Systematic Literature Review, the findings reveal that ESG adoption in Islamic banks remains predominantly symbolic due to fragmented standards and limited strategic embedding. ESG contributes meaningfully to sustainable performance and competitiveness only when embedded in strategic processes and reinforced by effective Shari’ah governance. Implications and Novelty. This study positions ESG as a value-based strategic mechanism and provides the first integrative review linking ESG, strategic planning, and Shari’ah governance within a unified conceptual framework to explain sustainable performance and competitiveness in Islamic banking.
The Effect of Financial Performance on Sharia Stock Prices with Sharia Market Sentiment as a Moderating Variable: A Study of Manufacturing Companies in ISSI 2019–2024 Umiafifah Syafiq Dwi Cahyaningrum; Mohammad Edman Syarief; Ira Novianty
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/23ed6f25

Abstract

This study aims to analyze the effect of financial performance on Sharia-compliant stock prices, with Sharia market sentiment as a moderating variable, in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2019–2024. Financial performance is represented by Return on Assets (ROA), Net Profit Margin (NPM), Earnings per Share (EPS), and Debt to Equity Ratio (DER), while Sharia-compliant stock prices are used as an indicator of market response to company performance. Sharia market sentiment is measured using Google Trends data, which reflects the level of investor attention and interest in Sharia stocks. This study employs a quantitative approach and panel data regression method, with secondary data obtained from company financial reports and official capital market publications. The panel regression model was selected using the Chow Test, Hausman Test, and Lagrange Multiplier Test to obtain the most appropriate estimation model. This study is complemented by classical assumption tests and hypothesis testing to ensure the reliability of the research results. This study is expected to provide empirical evidence regarding the role of financial performance in determining Sharia stock prices and how Sharia market sentiment can strengthen or weaken this relationship. The results of this study are expected to contribute to the development of empirical literature in Islamic finance, particularly regarding the integration of fundamental factors and investor behavior. This research also provides practical implications for company management in improving financial performance.
Penerapan Akuntansi Manajemen Lingkungan untuk Mendukung Pengambilan Keputusan Manajemen dalam Meningkatkan Eko-Efisiensi: (Studi Kasus Pada PT XYZ) Yolanda Putri; Ira Novianty; Dian Imanina Burhany; Rina Nurmalina
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5005

Abstract

Existing environmental problems require making appropriate management decisions while still paying attention to the efficiency of environmental costs incurred (eco-efficiency). The application of environmental management accounting assists management in making decisions to achieve eco-efficiency. This study aims to implement environmental management accounting as a basis for management decision-making related to cost efficiency and environmental management at PT XYZ.This type of research is qualitative research with a case study approach. The data presented are qualitative and quantitative with primary data sources obtained from interviews and observations and secondary data derived from documentation studies. The results of this study indicate that(1) PT XYZ has not implemented environmental management accounting as a whole (2) The eco-efficiency of companies will decrease in 2022 due to higher environmental costs than the previous year. (3) The application of environmental management accounting plays a role in supporting management decision making through information generated in physical and environmental cost reports.
Pengaruh Kemandirian Keuangan Dan Ketergantungan Fiskal Terhadap Laju Pertumbuhan Ekonomi Kabupaten/Kota Provinsi Jawa Barat Tahun 2021-2023 Ira Novianty; Listy Alfianty
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6609

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemandirian keuangan dan ketergantungan fiskal dalam mendukung pertumbuhan ekonomi, khususnya dari perspektif keuangan daerah. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif dengan model regresi data panel melalui pendekatan Common Effect Model (CEM) dengan pengolah data menggunakan Eviews 13. Adapun teknik pengambilan sampel menggunakan sampling jenuh dan sumber data berasal dari data sekunder yang dikumpulkan melalui teknik dokumentasi. Hasil penelitian menunjukkan bahwa kemandirian keuangan dan ketergantungan fiskal berpengaruh positif dan signifikan terhadap laju pertumbuhan ekonomi, baik secara parsial maupun simultan. Sepanjang periode penelitian, peningkatan kemandirian keuangan tercermin dari semakin banyaknya daerah yang mampu meningkatkan sumber pendapatannya secara mandiri. Namun, mengingat terbatasnya potensi dan sumber pendapatan di sejumlah daerah, maka dana transfer masih diperlukan untuk menstimulus kesinambungan pembangunan dan akselerasi pertumbuhan ekonomi daerah. Temuan ini menunjukkan bahwa keseimbangan PAD dan dana transfer mampu mendukung keberlangsungan otonomi daerah, apabila dikelola secara efektif untuk memenuhi kebutuhan lokal.
Analisis Penerapan Crash Program Piutang Negara Dalam Peningkatan Penerimaan Negara Bukan Pajak (PNBP) Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Bandung Tahun 2024 Ira Novianty; Diva Mutiara
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6610

Abstract

Penelitian ini menganalisis penerapan keringanan utang berupa Crash Program dalam peningkatan Penerimaan Negara Bukan Pajak (PNBP) di KPKNL Bandung tahun 2024. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Data yang telah diperoleh dianalisis berdasarkan model Miles dan Huberman dengan bantuan software Nvivo 15. Hasil menunjukkan bahwa pelaksanaan Crash Program memberikan dampak terhadap peningkatan PNBP, khususnya dari aspek penyelesaian piutang negara yang macet. Faktor yang paling berpengaruh adalah kemudahan akses informasi kepada debitur dan intensitas sosialisasi program oleh petugas KPKNL Bandung. Selain itu, kebijakan restrukturisasi utang dan potongan tagihan mendorong antusiasme debitur untuk melunasi kewajibannya. Temuan ini mengindikasikan bahwa Crash Program menjadi alternatif efektif dalam menyelesaikan piutang macet dan mendorong penerimaan negara. Implikasi teoritis dari penelitian ini menunjukkan bahwa program penyelesaian piutang seperti Crash Program dapat menjadi pendekatan alternatif dalam pengelolaan piutang negara yang efektif, khususnya dalam mendukung peningkatan PNBP melalui penyelesaian piutang. Dari sisi kebijakan, implementasi program perlu diperkuat melalui peningkatan sosialisasi, pelatihan SDM, dan pemanfaatan teknologi informasi agar efektivitas pelaksanaan dapat optimal. Kebaruan dari penelitian ini adalah fokusnya pada implementasi Crash Program di KPKNL Bandung dengan pendekatan kualitatif yang belum banyak dibahas dalam penelitian sejenis.
Pengaruh Collection Period Variance dan Kebijakan Modal Kerja terhadap Profitabilitas Pada Perusahaan Syariah Sektor Properti dan Konstruksi di ISSI Periode 2015-2024 Dien Azzizah Azzahra Farhani; Mochamad Edman Syarief; Setiawan; Ira Novianty
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19883

Abstract

This study aims to examine the effect of collection period variance (CPV), working capital investment policy (WCIP), and working capital financing policy (WCFP) on return on asset (ROA) among 113 property and construction sector companies listed in the Indonesian Sharia Stock Index (ISSI) over the period 2015-2024. Secondary data in the form of annual financial statements were obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective company websites. The sample consists of 113 companies selected through purposive sampling, yielding a total of 601 observations using unbalanced panel data. Data were analyzed using panel data regression, with model selection conducted through the Chow Test and Hausman Test, resulting in the Fixed Effect Model as the chosen estimation approach. The findings indicate that CPV has a significant negative effect on ROA, suggesting that a wider gap between the speed of trade payables settlement and receivables collection is associated with lower firm profitability. WCIP has a significant positive effect on ROA, indicating that adequate current asset availability supports operational continuity and enhances profitability. WCFP has a significant negative effect on ROA, suggesting that excessive reliance on current liabilities as a financing source suppresses firm profitability. These findings imply that efficient and consistent working capital management is a key determinant in maintaining and improving the profitability of Sharia-compliant firms in Indonesia’s property and construction sector.
THE MEDIATING ROLE OF CUSTOMER FINANCIAL BEHAVIOR IN INSTALLMENT PAYMENT BEHAVIOR AT ISLAMIC BANKS IN GREATER BANDUNG Benny Kurniawan; Ira Novianty; Marwansyah
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ek7zhn97

Abstract

The study employs an explanatory quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on data collected from 211 retail financing customers across five Islamic Commercial Banks operating in Greater Bandung: Bank BSI, Bank BSN, Bank Muamalat, Bank BJB Syariah, and Bank BTPN Syariah. Respondents were selected through purposive sampling based on criteria including active financing status, minimum 12-month customer tenure, and residence within the Greater Bandung area. The findings reveal three key results. First, Islamic financial literacy has a direct positive and significant effect on installment payment behavior (t = 3.191, p = 0.001), confirming that customers with stronger understanding of contract structures, margin calculations, and debt management demonstrate better payment discipline. Second, customer ethics does not directly influence installment payment behavior (t = 1.418, p = 0.156), suggesting that moral values alone are insufficient to ensure payment compliance without behavioral transformation. Third, customer financial behavior fully mediates the relationship between customer ethics and installment payment behavior (t = 3.276, p = 0.001), while it does not mediate the literacy–payment behavior relationship (t = 1.866, p = 0.062). The structural model explains 79.4% of the variance in installment payment behavior (R² = 0.794) and 76.2% of customer financial behavior variance (R² = 0.762. The study is limited to the Greater Bandung retail financing context and cross-sectional self-report data; future research should extend to other regions and financing segments using longitudinal designs.
The Effect of Women's Presence in Corporate Governance on Financial Distress in Manufacturing Companies Listed on The Indonesia Sharia Stock Index (ISSI) Noorsy Mubarakh; Setiawan Setiawan; Ira Novianty
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1656

Abstract

This study examined the effect of women’s representation in four corporate governance organs, namely Women on the Board of Directors (WBD), Women on the Board of Commissioners (WBC), Women on the Independent Board of Commissioners (WBIC), and Women on the Audit Committee (WAC), on financial distress, as measured by the Modified Altman Z-Score. A quantitative approach using panel data regression was applied to 97 manufacturing companies consistently listed on the Indonesia Sharia Stock Index (ISSI) during the 2015–2024 period, resulting in 970 observations selected through purposive sampling. Model selection using the Chow test, Hausman test, and Lagrange Multiplier test indicated that the Random Effects Model (REM) with White cross-section standard errors was the most appropriate estimation model. At the 5% significance level, WBD, WBC, and WAC had no significant effects on the Altman Z-Score, whereas WBIC had a significant negative effect (coefficient = ?1.017942; p = 0.0022). Simultaneously, the four independent variables had a significant effect on financial distress (F-statistic = 4.321012; p = 0.001808), although the Adjusted R-squared value was only 1.35%. These findings indicate that the effectiveness of corporate governance cannot be evaluated based on a single supervisory organ but rather depends on the synergy among all governance mechanisms. Furthermore, gender diversity alone does not consistently improve corporate financial performance without being supported by board members’ competence, experience, and independence.
Co-Authors Adinda Maharani Afriady, Arif Ajeng Fadhilatunnisa Anggreni, Meilinda Aprilliawati, Yeti Arry Irawan, Arry Arwan Gunawan Ayudya Renindita Benny Kurniawan Dian Imanina Burhany Dien Azzizah Azzahra Farhani Diva Mutiara Endah Dwi Kusumastuti, Endah Dwi Ervina Inayah Zulna Fatmawati Fatmawati Fauziah, Raihani Ferty Nadya Pujianti Fifi Afianty Fifi Afiyanti Gilang Hafitri, Rifa Hasbi Assidiki Hasbi Assidiki Mauluddi Hastuti Hastuti Hendi Rohendi, Hendi Iwan Setiawan Iwan Setiawan Kristianingsih Kristianingsih Listy Alfianty M. RIDWAN D.P.S.W Marwansyah Mega Aulia Mulindra Meilinda Anggreni Mochamad Umar Mai Monika Balqis Pratiwi Muhammad Muflih Mulyandani, Vina citra Noorsy Mubarakh Novia Fansa Fielianti Nugraha, Arie Apriadi Nugraha, Yoga Dila Phuc Thi Hanh Tran Prilaksono, Kursusantyo Dudung Putra, Sugih Sutrisno Putri Febrianty Ramadhani, Rizkia Refy Amalia Putri Rika Lisnawati Rina Nurmalina Sembiring, Etti Ernita Setiawan Setiawan Suci Ramadhania Sudjana Sudjana Sudjana Sudjana Sulistia Suwondo Sulistyarini, Sulistyarini Suvilia Giovani Suwondo, Sulistia Syarief, Mochamad Edman Tasha Ulfah Haura Thania Putri Liestiana Tripuspitorini, Fifi Afiyanti Umiafifah Syafiq Dwi Cahyaningrum Wini Widiati Yeti Apriliawati, Yeti Yeti Aprilliawati Yolanda Putri Zhiya Nuril Azkiya