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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jurnal Mandiri Jurnal Administrasi dan Manajemen Jurnal Mantik Akbis: Media Riset Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Real Riset Business Review and Case Studies Jurnal Ekobismen Musyarakah: Journal of Sharia Economics (MJSE) JAS (Jurnal Akuntansi Syariah) MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis
Evi Maulida Yanti
Universitas Jabal Ghafur
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Manajemen Asset Memoderasikan Leverage dan Nilai Perusahaan Terhadap Profitabilitas Nazariah, Nazariah; Ramzijah, Ramzijah; Nelliyana, Nelliyana; Yanti, Evi Maulida
JURNAL ADMINISTRASI & MANAJEMEN Vol 13, No 2 (2023): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v13i2.3135

Abstract

Penelitian ini dilakukan pada Perusahaan Manufaktur Sektor Transportasi dan Logistik yang Terdaftar pada Bursa Efek Indonesia 2018-2022. Penelitian ini menggunakan Data Sekunder. Tujuan penelitian ini adalah untuk melihat apakan manajemen asset memoderasi leverage dan nilai perusahaan terhadap profitabilitas. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 16 perusahaan manufaktur yang memenuhi kriteria yaitu mempublikasikan laporan keuangan secara berturut-turut dari tahun 2018 sampai dengan 2023. Hasil penelitian menunjukkan bahwa 1) Leverage berpengaruh negatif dan tidak signifikan terhadap profitabilitas, 2) Nilai perusahaan berpengaruh positif dan signifikan terhadap profitabilitas. 3) Manajemen asset berpengaruh negatif dan tidak signifikan terhadap profitabilitas. 4) Interaksi leverage dengan manajemen asset berpengaruh negatif dan tidak signifikan terhadap profitabilitas. 5) Interaksi nilai perusahaan dengan manajemen asset berpengaruh negatif dan tidak signifikan terhadap profitabilitas.
INOVASI CAPITAL, ASSET QUALITY, MANAGEMENT, EARNINGS, AND LIQUIDITY DALAM TRANSFORMASI DIGITAL PERBANKAN MODERN Rahmadany, Revie; Yanti, Evi Maulida
Jurnal Ekobismen Vol 5, No 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi Universitas Jabal Ghafur, Sigli. Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jeko.v5i1.2901

Abstract

Penelitian ini bertujuan untuk menganalisis peran inovasi CAMEL dalam mendukung transformasi digital perbankan modern. Model CAMEL yang mencakup lima komponen utama modal Capital, kualitas aset Asset Quality, kualitas manajemen Management, pendapatan Earnings, dan likuiditas Liquidity digunakan sebagai kerangka kerja untuk mengevaluasi kinerja perbankan. Dalam era digitalisasi, inovasi teknologi seperti big data, kecerdasan buatan Artificial Intelligence, blockchain, dan sistem pembayaran real-time telah diadopsi untuk memperkuat pengelolaan setiap komponen CAMEL. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada bank yang telah menerapkan transformasi digital secara signifikan. Data diperoleh melalui observasi, dan analisis dokumen, yang kemudian dianalisis menggunakan teknik analisis konten dan deskriptif. Hasil penelitian menunjukkan bahwa digitalisasi mendukung peningkatan efisiensi operasional, pengelolaan risiko, dan daya saing bank. Teknologi digital terbukti mampu mengoptimalkan alokasi modal, meningkatkan kualitas aset melalui pemantauan real-time, serta memperbaiki pengambilan keputusan manajerial. Selain itu, diversifikasi layanan berbasis teknologi berkontribusi pada peningkatan pendapatan, sementara sistem pembayaran digital mendukung manajemen likuiditas yang lebih baik. Penelitian ini menyimpulkan bahwa integrasi inovasi CAMEL dengan transformasi digital memberikan dasar yang kuat bagi bank untuk meningkatkan kinerja dan daya saing mereka di era digital. Dengan demikian, penerapan inovasi ini bukan hanya menjadi strategi adaptasi, tetapi juga langkah esensial untuk menghadapi tantangan dan peluang di industri perbankan modern.Kata Kunci: CAMEL, transformasi digital, perbankan modern, inovasi teknologi, efisiensi operasional, manajemen risiko
Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance Selamat Muliadi; Sri Sulasmi; Santi Susanti; Aprih Santoso; Evi Maulida Yanti
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1561

Abstract

Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.
The Factors That Influence The Financial Performance of Islamic Banks Yanti, Evi Maulida; Syahrum, Andi; M, Agussalim; Denni; Yulianti, Rahmah; Boihaki; Al-Shaibah, Ali Abdullah Amer Bin
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.66

Abstract

Background: The distinction between sharia and conventional practices has enabled sharia banks to withstand monetary crises. It is crucial to assess Sharia Commercial Banks' performance using capital adequacy ratios, operating expenses to income, net operating margin, and non-performing financing. These metrics help increase bank income through return on assets and address high financing issues, ensuring operational efficiency and alignment with management expectations.Purpose: This research aims to determine the factors that influence the performance of Sharia Commercial Banks which are proxied by return on assets as the dependent variable, capital adequacy ratio, operating expenses to operating income and net operating margin as the independent variable and non-performing financing as the intervening variable.Design/methodology/approach: This research is quantitative research using secondary data through financial reports. The total population from 2017 to 2023 is 16 banks. The analytical method used in this research is panel data regression with the help of the Eviews application through the Chow, Hausman and Lagrange tests.Finding/result: The research results show that the capital adequacy ratio has no effect on non-performing financing, operating expenses to operating income has no effect on non-performing financing, net operating margin has an effect on non-performing financing, the capital adequacy ratio has no effect on return on assets, operating expenses to operating income has an effect on return on assets and net operating margin has no effect on return on assets. Then the indirect influence is that non-performing financing is unable to mediate the influence of capital adequacy ratio on return on assets, non-performing financing is unable to mediate the influence of operating expenses to operating income on return on assets and non-performing financing is unable to mediate the influence of net operating margin on returns. Conclusion: The capital adequacy ratio, operating expenses to operating income and net operating margin have no influence on non-performing financing, then the capital adequacy ratio, net operating margin and non-performing financing have no influence on returns. on assets, while operating expenses to operating income have an influence on return on assets. An indirect influence can be conveyed that non-performing financing is unable to mediate the capital adequacy ratio, operating expenses to operating income, net operating margin to return on assets. This research can be used as a guide for assessing business performance through the factors that influence it.Originality/value (state of the art): In assessing the relationship between capital adequacy ratio, operating expenses to operating income and net operating margin to non-performing financing mediated by return on assets, this research explores the contributing factors to the prosperity of developing countries, especially Indonesia, which can help investors and policy makers in making decisions. appropriate way to improve company performance. Keywords: capital adequacy ratio, net operating margin, return on assets, non-performing financing, operating expenses on operating income
Sharia-Based Accounting Information System in the Development of Integrated Cooperatives Evi Maulida Yanti; Agussalim M; Cut Yusnidar; Syamsul Akmar
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4273

Abstract

This research is quantitative research that focuses on Sharia Cooperatives in Aceh Province. Data was collected using primary data on 136 sharia cooperatives. Each sharia cooperative office selected 3 people as correspondents, out of a total of only 300 correspondents who returned complete questionnaires. The results of the research show that the accounting information system influences cooperative performance, cooperative growth influences cooperative performance, accounting information systems influence Islamic social capital, cooperative growth influences Islamic social capital, Islamic social capital influences cooperative performance, Islamic social capital mediates the influence of the system. Accounting information on cooperative performance and Islamic social capital mediate the influence of cooperative growth on cooperative performance. It can be concluded that in building cooperative performance, a good accounting information system and adequate social capital are needed, apart from that it functions to ensure the accuracy of the accounting information system and social capital that is run
Determinants of financial reporting quality moderated by compensation: evidence from Nagari-owned enterprises Olivia, Hastuti; Muliadi, Selamat; Ginanjar, Yogi; Kuraesin, Arlis Dewi; Yanti, Evi Maulida
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2484

Abstract

Purpose – This research analyses the influence of accounting application technology, work experience, and educational background on financial report quality moderated by compensation. Method – This research used a causally associative approach and a quantitative method. Employees of Nagari-owned enterprises (BUMNag) in West Sumatera province were included in this research. Purposive sampling was used to choose the 99 employees that made up the research sample. Data was analyzed using partial least squares-structural equation modelling (PLS-SEM) with SmartPLS. Findings – The results indicate that accounting application technology, work experience, and educational background positively affect the quality of financial reports. However, compensation does not affect the quality of BUMNag's financial reports in West Sumatera province. Compensation can strengthen the effect of accounting application technology and work experience on quality financial reports. However, it cannot moderate the relationship between education background and financial report quality. Implications – Theoretically, this study can enrich the literature on factors that influence the quality of financial reports, especially in the context of public sector organizations such as BUMNag. Practically, it can improve the quality of financial reports by developing policies related to the use of accounting technology and improving HR competencies through training and recruitment based on educational background and work experience.
Pengaruh Firm Size dan Kinerja Keuangan Terhadap Return Saham Dengan Inflasi Sebagai Variabel Mediasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Safitri, Zikra; Nazariah, Nazariah; Ramzijah, Ramzijah; Yanti, Evi Maulida
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v11i1.2447

Abstract

AbstractThis study aims to assess how the relationship between firm size and financial performance on stock returns is mediated by inflation. The sample obtained in this study were 20 manufacturing companies that were able to publish their financial reports consecutively from 2019 to 2023. The study used panel data so that data processing was carried out using the eviews application. Then after successfully selecting the model in substructure I and substructure II, the results of the study in substructure I showed that variables X1 and X2 partially or simultaneously did not affect variable Z, while in substructure II X1 affected variable Y, variable X2 and variable Z did not affect variable Y. The Sobel test was carried out to assess how the mediation relationship was, the results showed that variable Z was unable to mediate the influence of variable X1 or variable X2 on variable Y.Keywords: Firm Size, Financial Performance, Stock Return, InflationAbstrakPenelitian ini bertujuan untuk menilai bagaimana hubungan firm size dan kinerja keuangan terhadap return saham yang dimediasi oleh inflasi. Sampel yang diperoleh dalam penelitian ini adalah 20 perusahaan manufaktur yang mampu mempublikasikan laporan keuangannya secara berturut-turut dari tahun 2019 sampai dengan tahun 2023. Penelitian menggunakan data panel sehingga pengolahan data dilakukan dengan menggunakan aplikasi eviews. Kemudian setelah berhasil pemilihan model pada pada sub struktur I dan substruktur II hasil penelitian pada substruktur I menunjukkan bahwa variabel variabel X1 dan variabel X2 secara parsial maupun simultan tidak berpengaruh terhadap variabel Z, sedangkan pada substruktur II X1 berepengaruh terhadap variabel Y, variabel X2 dan variabel Z  tidak berpengaruh terhadap variabel Y. Uji sobel dilakukan untuk menilai bagaimana hubungan mediasi, hasilnya menunjukkan bahwa varibael Z tidak mampu memediasi pengaruh variabel  X1 maupun variabel X2 terhadap variabel Y.Kata Kunci: Firm Size, Kinerja Keuangan, Return Saham, Inflasi
Financial Performance Assessment of Islamic Commercial Banks Post Covid-19: Mediation Role of Profitability yanti, evi maulida; Nasution, Muhammad Syafril; Rusydi; Nurfaza, Arina; Jamaluddin
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 2 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i2.17990

Abstract

This study is a quantitative study using data in the form of financial reports of Islamic Commercial Banks in Indonesia after Covid-19. The report data used from 2021 to 2023 were collected through the official websites of each bank and the Financial Services Authority (www.ojk.go.id). In assessing the financial performance of Islamic Commercial Banks, there are several variables used in this study, including: intervening variables, namely profitability, dependent variables, namely non-performing financing, and independent variables, namely: capital adequacy ratio and operating expenses to operating income. The results of the study indicate that the capital adequacy ratio and operating expenses to operating income have no relationship to return on assets, capital adequacy ratio and return on assets also have no relationship to non-performing financing, while operating expenses to operating income have an effect on non-performing financing. Based on the Sobel test conducted, it can be concluded that return on assets is not able to mediate the capital adequacy ratio and operating expenses to operating income against non-performing financing.
Dividend Policy and Firm Value: The Mediating Role of Financial Performance Nisa, Zaharatun; Haiqal, Muhammad; Yusnidar, Cut; Saputra, Ryanda; Yanti, Evi Maulida
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.303

Abstract

In the business world and capital markets, firm value is an important indicator that reflects the company's performance, prospects, and attractiveness in the eyes of investors. One factor that is believed to influence firm value is dividend policy, which is the management's decision to distribute profits to shareholders or retain them for the company's investment needs. In the world of investment and capital markets, dividend policy is one of the important factors that can influence investor perceptions of a company's value. This policy reflects. The method used in this study is secondary data through the financial statements of manufacturing companies that meet the sample criteria of 12 companies in a 5-year observation period. Data processing in the study using the eviews application with the selection of CEM, FEM, and REM models was carried out to determine the method that is appropriate for the research conducted, then the chow test, hausman test, and lagrange multipler test were used. From the results of data processing and analysis of the problems carried out, it can be concluded that the financial performance variable is unable to mediate the effect of dividend policy on firm value, this is because dividend policy acts as an external factor that directly influences firm value, without the need to go through a mechanism to improve financial performance. Dividend policy has a positive and significant effect on firm value. This shows that companies that consistently distribute dividends provide a positive signal to investors regarding financial stability and future profit prospects, while financial performance does not affect the value of the company. The implication of this finding suggests that in the context of the consumer goods industry, investor perceptions of firm value are more influenced by external signals such as dividend distribution, rather than by internal indicators such as ROA.
Faktor Yang Mempengaruhi Profitabilitas Perbankan Syariah di Indonesia: Pasca Covid-19 Sari, Mirna; Gibran, Khalil; Ramzijah, Ramzijah; Yanti, Evi Maulida
Musyarakah: Journal of Sharia Economic (MJSE) Vol 4, No 2 (2024): October
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v4i2.10619

Abstract

This study is a quantitative research that utilizes data collected from the financial statements of Islamic commercial banks in Indonesia from 2021 to 2023, focusing on the period after the COVID-19 pandemic. The research involves two independent variables: Non-Performing Financing (NPF) as variable X1 and Third-Party Funds (DPK) as variable X2, while the dependent variable is Return on Assets (ROA) (Y). The analytical method employed in this study is panel data regression, supported by software such as Microsoft Excel and Eviews. Data processing includes model selection tests, namely: a) The Chow test to determine whether to use the Common Effect Model (CEM) or the Fixed Effect Model (FEM). b) The Hausman test to decide between the Fixed Effect Model (FEM) and the Random Effect Model (REM). c) The Lagrange Multiplier test to choose between the Common Effect Model (CEM) and the Random Effect Model (REM). The results of the study reveal that both X1 and X2 variables, whether analyzed simultaneously or partially, do not have a significant impact on Return on Assets (ROA).
Co-Authors Achma Mutacha Agussalim M Ahmad, Sara Mouliza Binti Akmal, Syamsul Al-Shaibah, Ali Abdullah Amer Bin Amalia, Cut Intan Aprih Santoso Arjuniadi, Arjuniadi Aznur, Dinda Boihaki Boihaki Budy Wiryawan Cut Yusnidar Denni Denni Fatmayanti Fatmayanti Fatmayanti Gibran, Khalil Haiqal, Muhammad Hastuti Olivia Heny Sidanti Herizal Husaini Abdullah Jamaluddin Kuraesin, Arlis Dewi M, Agussalim Mahrizal Mahrizal Miftahul Jannah Mirna Sari Muhammad Haiqal Muhammad Syafril Nasution Muliadi, Selamat Muliana Muliana Nazariah, Nazariah NELLIYANA, NELLIYANA Nisa, Zaharatun Nurfaza, Arina Phonna, Listia Putri Maulina Wati Rahmadany, Revie Rahmah Yulianti, Rahmah Ramzijah Ramzijah Ramzijah, Ramzijah Rusydi Rusydi Rusydi Ryanda Saputra, Ryanda Safitri, Zikra Santi Susanti Selamat Muliadi Selamat Muliadi Sri Nova Sri Sulasmi Syahrum, Andi Syamsul Akmar Yogi Ginanjar Yusnidar, Cut Zulfikar Zulfikar