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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
Rika Lidyah
Universitas Islam Negeri Raden Fatah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Pengetahuan dan Sanksi terhadap Kepatuhan Wajib Pajak dengan Religiusitas sebagai Variabel Pemoderasi Viggy Anggini; Rika Lidyah; Peny Cahaya Azwari
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.017 KB) | DOI: 10.36418/syntax-literate.v6i6.1430

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh pengetahuan perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak dengan religiusitas sebagai variabel pemoderasi. Penelitian ini dilakukan di KPP Pratama Kota Palembang. Metode penelitian ini menggunakan jenis penelitian lapangan (field research). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data primer. Teknik pengambilan sampel menggunakan metode accidental sampling. Teknik analisis data menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa: (1) Pengetahuan berpengaruh terhadap Kepatuhan Wajib Pajak. dapat disimpulkan bahwa dengan adanya pengetahuan perpajakan akan membantu kepatuhan wajib pajak dalam membayar pajak, sehingga tingkat kepatuhan akan meningkat. (2) Sanksi berpengaruh terhadap Kepatuhan Wajib Pajak. Artinya, bagi wajib pajak yang melanggar peraturan perpajakan, maka wajib pajak akan membayar yang lebih tinggi dari pajak yang semestinya harus dibayar. Berdasarkan hal tersebut maka wajib pajak berusaha untuk menghindari sanksi perpajakan yaitu dengan membayar dan melaporkan pajak tepat waktu. (3) Religiusitas memoderasi hubungan antara Pengetahuan dengan Kepatuhan Wajib Pajak. Dengan tingkat pengetahuan perpajakan yang tinggi ini akan berusaha untuk termotivasi mematuhi peraturan perpajakan. (4) Religiusitas tidak mampu memoderasi hubungan antara Sanksi dengan Kepatuhan Wajib Pajak. Dengan demikian dapat disimpulkan bahwa tingkat religiusitas responden lemah.
The Relevance of The Firm Performance Status and Corporate Governance Nurfala Safitri; Rika Lidyah; Titin Hartini; Maya Panorama; Chandra Zaki Maulana
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.191 KB) | DOI: 10.36407/serambi.v4i1.516

Abstract

This study aims to determine the effect of managerial ownership and “Institutional Ownership“ on Firm Performance. This research uses eviews and excel for data processing. There are 7 companies that are sampled in this study. Based on the calculation results, the t-count is -1.305926 > t-table -2.042 with a significance number of 0.2009 > = 0.05, so Ho is accepted and Ha is rejected. This means that there is no influence of Managerial Ownership on Firm Performance. The magnitude of the influence of Managerial Ownership on Firm Performance = -0.881909 or 88.19% with a significance number of 0.2009> = 0.05. To reduce this deviant behavior, there is a need for supervision by outside parties. Share ownership by institutions can reduce deviant behavior by managers by conducting supervision. Based on the calculation results, the t-count is -2.889903 > t-table -2.042 with a significance number of 0.0069 < = 0.05, so Ho is rejected and Ha is accepted. This means that there is no an influence of “Institutional Ownership“ on Firm Performance. The results of this study are in line with agency theory.
Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Rika Lidyah
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 | 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.
Pengungkapan Studi Laporan Sosial Islam pada Jakarta Islam Indeks 2019 – 2021 Musafa’atin Musafa’atin; Rika Lidyah; Peny Cahaya Azwari
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.098 KB) | DOI: 10.36418/syntax-literate.v7i12.10445

Abstract

Era globalisasi dan digitalisasi yang semakin kompetitif saat ini, setiap perusahaan yang didirikan pasti berusaha untuk tetap bertahan di dunia bisnis, untuk itu perusahaan selalu memperhatikan nilainya di masyarakat. Nilai perusahaan yang tinggi akan berdampak pada kepercayaan investor terhadap kinerja perusahaan untuk saat ini dan masa yang akan datang. Islamic Social Reporting (ISR) menjadi salah satu tolok ukur pelaporan kinerja sosial berbasis Islami pada perusahaan-perusahaan. Penelitian ini bertujuan untuk menganalisis pengungkapan tanggung jawab sosial perusahaan secara syariah dan faktor-faktor yang memengaruhinya. Data yang digunakan adalah laporan tahunan perusahaan yang terdaftar di JII dari tahun 2019 hingga 2021, terpilih sebanyak 11 dari 30 perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil kajian menunjukkan variabel yang diduga memengaruhi tingkat pengungkapan ISR, yaitu kinerja keuangan dalam uji t dengan nilai signifikansi masing-masing sebesar 0,021 dan 0,004 atau keduanya lebih < dari 0,05, yang artinya terdapat pengaruh antara pengungkapan ISR terhadap perubahan ROE. Nilai koefisien regresi ISR sebesar 51,316 dan 73,650 menyatakan bahwa semakin tinggi pengungkapan ISR, maka semakin tinggi ROE, variabel nilai perusahaan dibuktikan dalam uji t dengan nilai signifikansi masing-masing sebesar 0,025 dan 0,014 artinya terdapat pengaruh antara pengungkapan ISR terrhadap perubahan PBV. Nilai koefisien regresi ISR sebesar 627,538 dan 1.207,224 menyatakan bahwa semakin tinggi pengungkapan ISR, maka semakin tinggi PBV. seperti dibuktikan dalam uji t dengan nilai signifikansi masing- masing sebesar 0,000 dan 0,003 artinya terdapat pengaruh ROE terhadap perubahan PBV. Nilai koefisien regresi ROE sebesar 7,727 dan 8,054 menyatakan bahwa semakin tinggi ROE, maka semakin tinggi PBV. Hasil pengujian analisis jalur (path analysis) menyatakan nilai pengaruh langsung ISR terhadap PBV masing-masing sebesar 0,344 dan 0,687 lebih besar dibandingkan dengan nilai pengaruh tidak langsung atau melalui ROE masing-masing sebesar 0,089 dan -0,065 maka ROE tidak mampu memediasi pengaruh dari ISR terhadap perubahan PBV.
PENGARUH REKSADANA SYARIAH DAN PENANAMAN MODAL DALAM NEGERI TERHADAP PRODUK DOMESTIK BRUTO PERIODE 2012-2021 Dedi Saputra; Slamet Slamet; Rika Lidyah
Jurnal Ekonomi Rabbani Vol 2 No 2 (2022): November 2022
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) Ar-Risalah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53566/jer.v2i2.110

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh Reksadana syariah terdapat di Pasar modal Indonesia dan Penanaman modal dalam negeri terhadap Produk domestic bruto di Indonesia 2012-2021. Penelitian ini menggunakan data Nilai aktiva bersih (NAB) reksadana syariah yang terdapat di statistik perbankan syariah dari tahun 2012-2021, sedangkan data PMDN yaitu terdapat di annual report statistic indonesia 20120-2021 yang dipublikasikan oleh Badan Pusat statistik.. Adapun data PDB merupakan data pertumbuhan ekonomi PDB atas harga konstan dari tahun 2012-2021 yang terdaftar di BPS dari tahun 2012-2021. Penelitian ini menggunakan Eviews 10.0 dengan hasil penelitian menunjukan bahwa reksadana syariah berpengaruh negatif dan juga tidak signifikan terhadap PDB sedangkan PMDN berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi
THE EFFECT OF BOARD OF DIRECTOR, BOARD OF COMMISSIONER AND AUDIT COMMITTEE ON VALUE OF FIRM TO ISLAMIC SOCIAL REPORTING AS A MEDIATING VARIABLE RIKA LIDYAH; AMRI AMIR; SYAHMARDI YACOB; SRI RAHAYU
Journal of Business Studies and Management Review Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.091 KB) | DOI: 10.22437/jbsmr.v2i2.7214

Abstract

This research aim to analyze the effect of number of Board of Directors, number of Commissioners and audit committee of the company with the Islamic social reporting as mediation variables. This research was conducted on the basic and chemical industrial enterprises registered in the ISSI. The research found that the number of Board of Director, number of Commissioners and audit committee of the value of firm affects. The number of Board of Director of Islamic have effect on social reporting, whereas number of Commissioner and audit committee do not have effect to the Islamic social reporting. Islamic social reporting can mediate all the variables (the number of Commissioner and the Board of Director, the audit committee of the company)
The EFFECT OF EMOTIONAL MARKETING AND LIFESTYLE ON CUSTOMERS DECISIONS IN PRODUCTS CHOOSING OF MURABAHAH FINANCING AT PT BANK SYARIAH MANDIRI KC PALEMBANG SIMPANG PATAL Cepaldo Cepaldo; Rika Lidyah Rika; Ariyanti Ariyanti
Journal of Business Studies and Management Review Vol. 4 No. 1 (2020): JBSMR Vol. 4 No.1, December 2020
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.773 KB) | DOI: 10.22437/jbsmr.v4i1.10626

Abstract

The purpose of this research is to analyze and know how the influence of emotional marketing and lifestyle on customers decisions in choosing products of murabahah financing at PT Bank Syariah Mandiri KC Palembang Simpang Patal in partial and simultan. This research study is ( explanatory research ) using a quantitative approach. Source of data in this research use the primary data through questionnaire .The sample collection technique used is a method of purposive sampling, with the multiple regression analysis methods included in this research is 100 respondents who use murabahah financing at PT Bank Syariah Mandiri KC Palembang Simpang Patal. In this research data analysis techniques used SPSS 17.0 version. The research variables consist of the independent variable: 1.emotional marketing 2.lifestyle and the independent variable used the customers .The result show the research indicated that the emotional marketing and lifestyle significantly influence on customers decisions in choosing of the murabahah financing at PT Bank Syariah Mandiri KC Palembang Simpang patal.
THE EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX Oki Sania Riski; Rika Lidyah; Titin Hartini
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.063 KB) | DOI: 10.22437/jbsmr.v4i2.14184

Abstract

This study aims to determine the effect of stock ownership and dividend policy on earnings quality in companies listed on the Jakarta Islamic Index. This study uses a quantitative research method and uses panel data, combining time-series and cross-sectional data. The samples used in this study were eight companies registered in the Jakarta Islamic Index from 2015 to 2019. The data analysis technique in this study is multiple regression analysis using the SPSS 22 application. The results in this study indicate that partially institutional ownership has a significant effect on earnings quality, managerial ownership has a significant effect on the quality, and dividend policy has no effect on earnings quality.
RISK MANAGEMENT AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: AN EMPIRICAL STUDY OF INDONESIA Oki Sania Riski; Rika Lidyah; Titin Hartini
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW Vol. 6 No. 1 (2022): JBSMR, Vol. 6 No.1, December 2022
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.8 KB) | DOI: 10.22437/jbsmr.v6i1.22721

Abstract

This study aims to determine the effect of risk management and earnings management on financial performances in Islamic banking: an empirical study of Indonesia. This study uses a quantitative research method. As for the sampling technique, we used purposive sampling. The type of data is secondary data. The samples used in this study were ten banks registered with the Financial Services Authority from 2015 to 2020. Data analysis in this study used the application of the SEM-PLS. This research indicates that risk management and earnings management affect financial performance. Keywords: Risk Management, Earnings Management, Financial Performance.
PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANSI SIKLUS PENJUALAN DENGAN MENGGUNAKAN MODEL REA (STUDI KASUS PADA PT BUKIT ASAM KABUPATEN MUARA ENIM) Rezki Mardiatillah; Repita Riani; Rika Lidyah
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i1.4140

Abstract

Tujuan dari penelitian ini adalah merancang database system informasi akuntansi siklus penjualan dengan menerapkan model REA di PT Bukit Asam. Perusahaan tersebut berlokasi di Palembang, Sumatera Selatan. Yang bergerak dibidang pertambangan. System informasi akuntansi pada PT Bukit Asam msih menggunakan system informasi akuntansi manual, maka selayaknya perusahaan ini memiliki system informasi akuntansi yang baik. Data yang digunakan dalam penelitian ini adalah data primer berupa wawancara langsung dengan pihak-pihak yang terlibat dalam proses penjualan dan data sekunder seperti dokumen yang digunakan perusahaan dalam proses penjualan, data yang diperoleh digunakan untuk mengidentifikasi proses penjualan dan mengimplementasikan model REA kemudian merancang database system informasi akuntansi siklus penjualan. Hasil penelitian ini menunjukkan bahwa perancangan database system informasi akuntansi siklus penjualan dengan menggunakan model REA telah diterapkan di PT Bukit Asam sehingga akuntansi dapat berjalan secara real time. Kata Kunci: desain, database, system informasi akuntansi, siklus penjualan, model REA
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 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