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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN ETIKONOMI Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains An Nisa'a I-ECONOMICS: A Research Journal on Islamic Economics EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Medina-Te : Jurnal Studi Islam IJBE (Integrated Journal of Business and Economics) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL LENTERA BISNIS El-Barka: Journal of Islamic Economics and Business Iqtishodia: Jurnal Ekonomi Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Tangible Journal Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ekonomi Rabbani Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Regional Economics Indonesia Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Of Human And Education (JAHE) Journal of Business Studies and Management Review Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian West Science TOFEDU: The Future of Education Journal JEBD Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Equivalent : Journal of Economic, Accounting and Management Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Aksi Dosen dan Mahasiswa Taraadin : Jurnal Ekonomi dan Bisnis Islam INTECH (Informatika dan Teknologi) Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
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Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Lidyah, Rika
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.929 KB) | DOI: 10.24912/ja.v22i3.398

Abstract

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.
Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 Syadzwina Ramadhana Fitriza; Rika Lidyah; Tariza Putri Ramayanti; Titin Hartini; Mismiwati Mismiwati
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.21508

Abstract

This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.
Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI Rani Safitri; Rika Lidyah; Rachmania Rachmania
ETIKONOMI Vol 21, No 1 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i1.16524

Abstract

This study aims to determine the relationship between profitability, good corporate governance, dividend policy, and firm value from 2016-2018 in manufacturing companies at ISSI. This study uses classical assumption tests and path analysis. The results show that the board of commissioners has a significant negative effect on profitability and has no impact on firm value. The audit committee and dividend policy do not affect profitability and firm value. Profitability has a significant positive effect on firm value. Profitability mediates the impact of the board of commissioners and dividend policy but does not mediate the audit committee on firm value. This finding shows a relationship between variables that impact firm value. The implication of this research is to suggest that investors need to look at the company's prospects by paying attention to the company's value and analyzing the company's performance by considering the influencing factors. How to Cite:Safitri, R., Lidyah, R., & Rachmania. (2022). Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI. Etikonomi, 21(1), 139-152. https://doi.org/10.15408/etk.v20i1.16524.
DAMPAK INFLASI, BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO)TERHADAP NONPERFORMING FINANCING (NPF) PADA BANK UMUMSYARIAH DI INDONESIA RIKA LIDYAH RIKA
I-Finance Journal Vol 2 No 1 (2016): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v2i1.1006

Abstract

One of the factors Which can be used to review indicates Banking Crisis Is non-performing financing (NPF), Therefore By analyzing the factors that determine the level of financing problems Anything important and substantial for Financial Stability and the Bank's management.This study aimed to prove the effect of inflation, BI Rate, Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (ROA) against Non Performing Financing (NPF) on Islamic Banks 2010-2014.The sample in this study using purposive sampling method, ie selecting certain characteristics as the key to be sampled, while not included in the defined characteristics are ignored or not sampled. Based on the random sampling method, there were six samples used in this study.Results showed variable partial Inflation does not affect the NPF; Variable BI Rate is partially contained significant positive effect on NPF; Variable CAR partially negatively affect the NPF; Variable BOPO partially contained significant positive effect on NPF; Based on the statistical test F can be inferred that the regression model can be used to determine the effect of inflation, BI Rate, CAR, ROA against NPF together, which means there is a simultaneous effect of inflation, BI Rate, CAR, ROA to NPFKeyword: Inflation BI Rate, CAR, ROA, NPF
KORUPSI DAN AKUNTANSI FORENSIK RIKA LIDYAH RIKA
I-Finance Journal Vol 2 No 2 (2016): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v2i2.1016

Abstract

Forensic accounting is implementing of accounting discipline in means widely, include auditing to laws problem for inside or outside completion law at laws court, both public sector and private (Tuanakotta, 2010). This References explained that forensic accounting is accurate accounting for law purpose or time-tested accounting in court process or yudicial review process or administrative review. Forensic accounting is a special practice which is describe the involvement from actual dispute or anticipated litigation (Crumbley, 2005). Fraud is criminal cheater that means to give a financial benefit to cheater. This criminals means every serious fault activities due scheme. From this activity he has a benefit and he make the victim loss financelly. Forensic accountant proffession prospect is to involved to settle law cases in Indonesia. Law cases in Indonesia especially related to fraud should have involved forensic accountant to solved, because forensic accountant can help the expert and law enforcer to collect evidence and physical evidence to determine the potential of loss because of fraud. Beside that, forensic accountant prospect more potential because people who work in financial institution have to understand about this forensic accounting. So, it has to detection earlier in other to overcome the difficulties.Key word : Forensic accounting, Fraud, Corruption
PENGUJIAN FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI MEDIASI ANTARA PEMBIAYAAN, NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA PADA BANK UMUM SYARIAH INDONESIA Rika Lidyah; Oki Sania Riski; Dwithia Chan Yo Putri; Tri Agustina
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v5i2.4914

Abstract

This study aims to determine the effect of financing, non-performing financing (NPF) and operating income operating expenses (BOPO) on profits with financing to deposit ratio (FDR) as a mediating variable at Islamic Commercial Banks in Indonesia. The type of data used is secondary data with an external type. Sources of data in the form of annual financial reports (annual report) Islamic Commercial Bank. The number of samples of 7 companies with a sample determination method that is purposive sampling. Data analysis techniques used are the classical assumption test and path analysis. Research found that (1 ) financing has a significant negative effect on FDR, (2) NPF has no effect on FDR, (3) BOPO has a significant negative effect on FDR, (4) financing has a significant positive effect on earnings, (5) NPF has a significant negative effect on earnings, (6) BOPO has no effect on earnings, (7) FDR has a significant negative effect on earnings, (8) FDR mediates the effect of financing on earnings, (9) FDR does not mediate the effect of NPF on earnings and (10) FDR mediates the influence of BOPO on earnings.
Pengaruh Suku Bunga Terhadap Bagi Hasil Deposito Mudharabah Dengan Mediasi Return On Asset (ROA) Muhammad Arief; Rika Lidyah; M Iqbal
I-Finance Journal Vol 7 No 1 (2021): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v7i1.8406

Abstract

This study aims to determine the effect of the Interest Rate on the profit-sharing of Mudharabah deposits with Return On Asset (ROA) as mediation at Sharia Banks in Indonesia in 2014-2018. This research uses quantitative methods. The type of data in this study is secondary data. Data collection techniques using documentation techniques. The sample selection tested in this study uses a purposive sampling method. The sample used is the quarterly financial statements in 2014-2018 at 3 Islamic commercial banks in Indonesia. In this study data analysis techniques using the SPSS 21 application. The results of this study indicate that interest rates have a positive and significant effect on the profit-sharing of Mudharabah deposits and interest rates also have a negative and significant effect on return on assets (ROA). Return On Assets (ROA) has a negative and significant effect on the profit-sharing of Mudharabah deposits. While interest rates have a positive and significant effect on the profit-sharing of Mudharabah deposits with Return On Asset (ROA) as mediation
Sosialisasi Peraturan Pemerintah Nomor 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak pada UMKM di KPP Pratama Palembang Seberang Ulu Arlin Fitria; Rika Lidyah; Rinol Sumantri
Intelektualita Vol 10 No 1 (2021): Jurnal Intelektualita: Keislaman, Sosial dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8499

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi peraturan pemerintah nomor 23 tahun 2018 terhadap kepatuhan wajib pajak dengan pemahaman sebagai variabel intervening pada UMKM yang terdaftar di KPP Pratama Palembang Seberang Ulu. Penelitian ini menggunakan data primer dengan metode kuantitatif. Teknik pengumpulan data menggunakan kuesioner dengan skala likert. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling atau yang disebut juga dengan judgmental sampling, yaitu pengambilan sampel berdasarkan penilaian dan kriteria tertentu. Sampel yang digunakan sebanyak 85 responden UMKM yang terdaftar di KPP Pratama Palembang Seberang Ulu. Teknik analisis data pada penelitian ini menggunakan Structural Equation Modeling (SEM) dengan pendekatan Partial Least Squares (PLS) dengan bantuan program Smart-PLS 3.0. Hasil penelitian ini membuktikan bahwa (1) sosialisasi peraturan pemerintah nomor 23 tahun 2018 berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai t-statistik sebesar 3.352 > 1,96 atau dapat dilihat p velue nya yang bernilai 0.001 < 0.05; (2) pemahaman berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai t-statistik sebesar 6.480 > 1,96 atau dapat dilihat p velue nya yang bernilai 0.000 < 0.05; (3) sosialisasi peraturan pemerintah nomor 23 tahun 2018 berpengaruh positif dan signifikan terhadap pemahaman dengan nilai t-statistik sebesar 8.596 > 1,96 atau dapat dilihat p value nya yang bernilai 0.000 < 0.05; dan (4) sosialisasi peraturan pemerintah nomor 23 tahun 2018 berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak melalui pemahaman sebagai variabel intervening dengan nilai t-statistik sebesar 5.857 > 1.96 atau dapat dilihat p value yang bernilai 0.000 < 0.05.
Pengaruh Religiusitas dan Fundraising terhadap Minat Berwakaf Uang dengan Kesadaran Sebagai Variabel Intervening pada Pegawai Kantor Wilayah Kementerian Agama Provinsi Sumatera Selatan Dwi Kurniawati; Cholidi Zainuddin; Rika Lidyah
Intelektualita Vol 10 No 1 (2021): Jurnal Intelektualita: Keislaman, Sosial dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8607

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besarnya minat Pegawai Kantor Wilayah Kementerian Agama Provinsi Sumatera Selatan dalam berwakaf uang. Dalam penelitian ini data dikumpulkan dengan menyebarkan kuesioner terhadap 50 pegawai menggunakan metode insidental Sampling untuk mengetahui tanggapan responden dengan variabel yang ada. Analisis dengan menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa religiusitas tidak terdapat pengaruh terhadap minat berwakaf uang, fundraising berpengaruh positif dan signifikan terhadap minat berwakaf uang, religiusitas berpengaruh positif dan signifikan terhadap kesadaran pegawai berwakaf uang, fundraising berpengaruh positif dan signifikan terhadap kesadaran, dan variabel kesadaran berpengaruh signifikan dalam memediasi antara religiusitas terhadap minat berwakaf dan fundraising terhadap minat wakaf.
Posisi Manajer Untuk Wanita : Kendala dan Pandangan Islam Rika Lidyah
An Nisa'a Vol 12 No 1 (2017): An Nisa'a
Publisher : Pusat Studi Gender dan Anak Universitas Islam Negeri Raden fatah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Leadership considered important in the organization because of two factors: the existence of the fact that the replacement of leaders often change the performance of an organization or agency, unit; and the research results that showed one of the internal factors that affect the success of the organization is leadership. Nowadays, it is not a strange thing when a woman occupied the highest office in an organization. Many women managers and emerging leadership and not a few who achieved success. The difference in the nature of women and men will take differences in the leadership of women and men. Men's leadership style is characterized by the ' command and control ' was originally considered to be the best. However, the stories of successful women as leader in an organization have proved that the leadership style of ' command and control ' is not the only way to reach the top of the leadership.
Co-Authors Abdul Rosid Adawiyah, Romadona ADE RISNA SARI Agustina, ria Amanda, Dina Amri Amir Anggini, Viggy Ariyanti Ariyanti Arlin Fitria Asramid Yasin Asrol, Safitri Basri Basri Cepaldo Cepaldo Chandra Zaki Maulana Chandra Zaki Maulana Cholidi Cholidi Dede Rustaman Dedi - Dedi saputra Dedi Saputra DEKY, DEKY ANWAR desi kristanti, desi didi, ashari Dinnul Alfian Akbar Dwi Kurniawati Dwithia Chan Yo Putri Eka Lestari Hafqi Putri Eljawati Endi Rustendi Erika Seftiana Fadilah, Hasni Fahrizal, Effan Feryansyah Gibtiah Gibtiah Gustia, Refa Hardiansyah Hardiansyah Hardiansyah Harianto Heppi Syofya, Heppi Herawati Herawati Heri Junaidi Herlinia, Sella Kusiyah Laila, Ahrina Lemiyana Liestyowati Lita Ayudha Ningsih Loso Judijanto Mail Hilian Batin Maulana, Chandra Zaki Maya Indriani Yacob Impak Maya Panorama Misbahussururi, Adila Mismiwati MISMIWATI, MISMIWATI MISMIWATI Mubarak, Muhammad Husni Muhamad Risal Tawil Muhammad Arief Muhammad Daffa Dhiya’ulhaq Muhammad Iqbal Muhammad Junestrada Diem Muhammad Rusdi Muhammadinah Muhammadinah, Muhammadinah Musafa’atin Musafa’atin Musran Munizu Nelly Patria Nidya Lestari Nur Faliza Nurhijrah, Nurhijrah Oki Sania Riski Parlindungan Dongoran Peny Cahaya Azwari Purnomo Purnomo Purnomo Purnomo Rachmania Rachmania Rani Safitri Repita Riani Rezki Mardiatillah Rihlaili NurArdillah Al Ogny Rima Putri Pratama, Chici Rini Ariyanti Rinol Sumantri Ritha Yolanda Safitri, Nurfala Salwa Dzahabiyyah Sherly Anggraini Siti Aisyah Slamet Slamet Slamet Slamet Soufran Yusuf Sri Merzarani SRI RAHAYU Sri Wahyuni Nur Supriana Suriyati, Andi Syadzwina Ramadhana Fitriza syahmardi yacob Tariza Putri Ramayanti Tita Safitriawati Titin Hartini TITIN HARTINI Tri Agustina Vitayanti Fattah Wirman, Wirman Yudi Agusman