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All Journal Ulul Albab: Jurnal Studi Islam Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi JURNAL PENDIDIKAN TAMBUSAI ILTIZAM Journal of Sharia Economic Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Akubis: Jurnal Akuntansi dan Bisnis Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Indonesian Journal of Islamic Economics and Business Nusantara Hasana Journal Jurnal Development Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi CITRA EKONOMI Jurnal Akuntansi dan Keuangan Al Dzahab CITRA EKONOMI Gemilang: Jurnal Manajemen dan Akuntansi QISTINA: Jurnal Multidisiplin Indonesia International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Publikasi Ilmu Manajemen Benefit : Journal of Bussiness, Economics, and Finance Jurnal Manajemen Keuangan Syariah Jurnal Manajemen Riset Inovasi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak Journal of Ekonomics, Finance, and Management Studies Jurnal Kajian Ekonomi dan Perbankan Syariah MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis ICONS

Elyanti Rosmanidar

UIN Sulthan Thaha Saifuddin Jambi

Author-ID : 511938

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Corporate Social Responsibility on Image and Trust of Bank Syariah Mandiri Titin Agustin Nengsih; Nofrianto Nofrianto; Elyanti Rosmanidar; Wisnu Uriawan
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 13, No 1 (2021)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Abstract. The implementation of the Corporate Social Responsibility (CSR) program will have a positive impact not only on banking operations but on the continued existence in the future. With the implementation of CSR, Islamic banks not only gain economic benefits in terms of profit and growth but also enhance the public image and public trust. The results of this CSR program bring Islamic Banks closer to the people for better social change. Structural Equation Modelling results show that CSR variables significantly influence the image and trust of Bank Syariah Mandiri Jambi.Keywords: Corporate Social Responsibility; Image; Trust; Structural Equation Modelling.Abstrak. Implementasi program Tanggung Jawab Sosial Perusahaan akan memiliki dampak positif tidak hanya pada operasi perbankan tetapi pada keberlanjutan keberadaan di masa depan. Dengan penerapan Tanggung Jawab Sosial Perusahaan, bank syariah tidak hanya mendapatkan manfaat ekonomi dalam hal laba dan pertumbuhan tetapi juga meningkatkan citra dan kepercayaan masyarakat. Hasil dari program Tanggung Jawab Sosial Perusahaan ini membawa bank-bank Islam lebih dekat kepada masyarakat untuk perubahan sosial yang lebih baik. Hasil Structural Equation Modeling menunjukkan bahwa variabel Tanggung Jawab Sosial Perusahaan berpengaruh signifikan terhadap citra dan kepercayaan Bank Syariah Mandiri Jambi.Kata kunci: Tanggung jawab sosial perusahaan; Citra; Kepercayaan; Pemodelan Persamaan Struktural.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT DAN PENDEKATAN SHARIATE VALUE ADDED STATEMENT Elyanti Rosmanidar
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

A performance assessement of Islamic Banking can be done by analyzing the financial statements. Current financial performance of Islamic Banking refers only Corporate profit are presenter in conventional financial statements. This study amis to examine and obtain empirical evidence about the differences in the financial performance of Islamic Banking with conventional income approach is based on the Entity Theory and Islamic value-added approach is considered more able to represent how the performance of a Business entity because it is based on the Islamic Shariah Enterprise Theory. This Research is quantitative descriptive and comparative study. The data used are secondary data from published financial statements. Analysis is performed using analysis of financial ratios namely ROA, ROE, LBAP, NPM and BOPO. The Population in this study is that Islamic Banking has existed for more than 5 years in Indonesia, has a Branch Office in Jambi and publish their financial statements in the periode of observation (2009-2013). Based on these kriteria, the sampel obtained 3 banks: Bank Mega Syariah, Bank Muamalat Indonesia, Tbk. and Bank Syariah Mandiri Tbk. The analysis technique used in this study is to test the independent sampel t-test. The results showed that Three are significant differences between the financial performance Computer Income statement approach compared to approaches shariate value added statement. Financial performance with SVAS approach has a Bette value than the calculated performance with the IS approach. Keywords: Income Statement, Shariate Value Added Statement, ROA, ROE, LBAP, NPM, BOPO.

Pendistribusian Laba Akuntansi Syariah dalam Perspektif Keadilan Ekonomi Islam Elyanti Rosmanidar; Machfia Win Hidayat
CITRA EKONOMI Vol. 2 No. 1 (2021): 2021
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT STIE-GRAHA KARYA MUARA BULIAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.64 KB)

This article aims to analyze the perspective of justice in Islamic Economics with a focus on the study of the distribution of profits in accordance with sharia accounting as a media compatible approach in business management and distribution of profits. In accordance with sharia enterprise theory, company profits must be distributed to parties related to the company, both directly (stakeholders and management) and indirectly (muzakki, community and government), so that economic justice can be achieved.

IS IT FAIR TO ASSESS THE PERFORMANCE OF ISLAMIC BANKS BASED ON THE CONVENTIONAL BANK PLATFORM? Elyanti Rosmanidar; Muhamad Ahsan; Abu Azam Al-Hadi; Nguyen Thi Minh Phuong
ULUL ALBAB Jurnal Studi Islam Vol 23, No 1 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ua.v23i1.15473

Several studies found the weakness of using conventional performance measurement tools such as CAMELS and RGEC in Islamic banking and the lack of performance measurement tools following the characteristics of Islamic banks. This is the solid reason to have a performance measurement system that integrates the objectives of sharia and the business objectives of sharia banking. This study explores the application of maqâsi}d al-sharî‘ah values in Islamic banking and initiated a Sharia Integrated Performance Measurement (SIPM) structure. This is a library research. The primary data were collected through in-depth interviews with practitioners, experts, and academics of Islamic banking, while secondary data was taken from the literature and previous research that discussed the measurement of Islamic banking performance. The data were analyzed through several stages: data reduction, data display, and concluding with the help of the Atlas.ti application version 8. This study wants to contribute to the idea of building a Sharia Integrated Performance Measurement (SIPM) platform through three components: Islamic commercial performance, Islamic social performance, and Islamic macroeconomics performance in Islamic banking.

Pengaruh Akuntanbilitas dan Transparansi Terhadap Kepuasan Muzakki pada Baznas Kota Jambi Decka Aisyah; Elyanti Rosmanidar; Sri Rahma
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to determine the characteristics of muzakki who pay zakat in BAZNAS Jambi City and analyze the effect of each variable, namely accountability and transparency on muzakki satisfaction. The dependent variable in this study is satisfaction while the independent variables are accountability and transparency. The population in this study is muzakki who pay zakat at BAZNAS Jambi City. The sample method used is purposive sampling and obtained as many as 100 respondents. The data in this study were taken using a questionnaire distributed to muzakki who pay zakat at BAZNAS Jambi City. The analytical method used in this research is multiple linear regression. The results of the study found that the characteristics of muzakki who pay zakat in BAZNAS Jambi City are based on gender, age, education, occupation, income, length of time being a muzakki. Based on the results of the regression coefficients, it shows that accountability (X1) has a positive and significant effect on muzakki satisfaction with a value of 0.001 <0.05. Transparency (X2) has a positive and significant effect on muzakki satisfaction with a value of 0.001 >< 0.05. Accountability and transparency simultaneously affect the satisfaction of muzakki with a value of 0.001 < 0.05.

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Problematika Penerapan Accrual Accounting Pada Lembaga Keuangan Syariah Elyanti Rosmanidar; Youdhi Prayogo
ILTIZAM Journal of Shariah Economics Research Vol. 6 No. 2 (2022): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Today, there is much debate about the basic assumptions that should be used in the financial statements of Islamic entities, namely the accrual basis and cash basis. This study will reveal that the accrual basis which is widely applied in the preparation of financial statements turns out to have many gaps to manipulate data, so that it will cause earnings management to arise. The unpopular cash basis applied in the preparation of financial reports is more able to reveal real conditions, income and expenses. This study also discusses the reasons for using the accrual basis in the framework for preparing and presenting Islamic financial statements based on PSAK 101 whereby Islamic entities must prepare financial statements on an accrual basis. This research will also show the many problems that arise in the application of accrual accounting in Islamic financial institutions today.

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID MUHAJIRIN: Studi pada Masjid Muhajirin Desa Pelangki Kecamatan Batang Masumai Kabupaten Merangin Anisa Syafitri; Elyanti Rosmanidar; Marissa Putriana
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 1 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v4i1.1539

Purpose: This study aims to determine the accountability and transparency of financial management in the Muhajirin Mosque and to determine the efforts of the mosque management in managing the financial statements of the Muhajirin mosque. Design/Methodology/ Approach: The research method used in this study is descriptive using a qualitative approach. Methods of data collection is done by using the technique of Observation, Interview and Documentation. findings: Accountability and Transparency at the Muhajirin Mosque is already responsible and transparent in its financial management. In terms of financial management, it is still simple and has not implemented PSAK 45. Research Implications: The financial statements of the Muhajirin Mosque are still very simple and have not implemented PSAK 45 because they are motivated by inappropriate education and the lack of knowledge of mosque administrators in processing financial reports of Muhajirin mosques.

Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021 Elyanti Rosmanidar; Azra Elindra; Laily Ifazah
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI ISSI Zumiati Lestari; Elyanti Rosmanidar; Atar Satria Fikri
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22108

Peneliian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilitas, ukuran perusahaan, struktur aktiva, dan likuiditas terhadap struktur modal. Penelitian ini dilakukan pada perusahaan sektor real estate dan property yang tedaftar di ISSI periode 2018-2021. Metode penentuan sampel menggunakan purposive sampling yang tediri dari 20 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini adalah ; (1) Secara simultan, profitabilitas, ukuran perusahaan, struktur aktiva, dan likuiditas berpengaruh signifikan terhadap struktur modal. Profitabilitas yang digambarkan dengan ROA berpengaruh positif dan signifikan terhadap struktur modal, Ukuran perusahaan tidak berpengaruh parsial terhadap struktur modal, Struktur aktiva bepengaruh negatif dan signifikan terhadap struktur modal, dan likuditas tidak berpengaruh terhadap struktur modal. (2) Perhitungan Koefisien dererminasi bahwa seluruh variabel independen yaitu profitabilitas, ukuran perusahaan, struktur aktiva, dan likuiditas dapat menjelaskan variabel struktur modal sebesar 83% sisanya 17% dapat dipengaruh oleh variabel lain yang tidak diteliti dalam penelitian ini.

Co-Authors Abda Abda ABDUL MANAF Abdul Matin Aji Saka Abu Azam Al-Hadi Abu Azam Al-Hadi Achyat Budianto Agim Febri Andika Agusriandi, Agusriandi Agustin Nengsih, Titin Agustina Mutia Ahsan Putra Hafiz Ahsan, Muhamad Al Hawari, Rifqy Habibi Alawiyah, Rabiyatul Alsha Parawansha Andriana, Nirhamni Aninah Tuzarrah Anisa Ismelya Putri Anisa Rahmawati Anisa Syafitri Anita, Efni Ardiyansah Ardiyansah Ari Purnama Armaz, Eja Arvilla Devina Asrita Rahayu Utari As’ad Atar Satria Fikri Aydina Salsabila Ayu Gusniasari Ayu Gusniasari Ayu Mustika Lestari Azra Elindra Beid Fitrianova Andriani Beid Fitrianova Andriani Beid Fitrianova Andriani Bella Arisha Bella Arisha Bima Afandy Daulay Bunga Jelita Daffa Novita Sari Decka Aisyah Dedek Kusnadi Delvianti, Sintia Dessy Anggraini Dian Kurniasih Wahyusari Dian Kurniasih Wahyusari Dini Djakiyah Diniah, Zahratud Dwi Intan Lestari Efriyadi Efriyadi Eja Armaz Hardi Elvionara Dixsy, Nindy Elyanti Eri Nofriza Erwin Saputra Siregar Fadila marsyafitri Fahrurrozi Fahrurrozi Faturahman Fauzan Ramli Ferdiansyah, Wahyu Ferri Saputra Tanjung Fhebi Ramayanti Firman Syah Noor Fitri, Sasmita Fitrianova Andriani, Beid Fredean Fahenzi Kholid Fusfita, Nurlia Habriyanto Habriyanto Heni Pujiastuti Hera Rahmatin Barokah Hery Widijanto Indah Juliantika Jenny Dwi Rahmawati Jose Arwando Karunia Permata Sari Khairiyani Khairiyani Khairiyani Kunnuzi Laily Ifazah Lina Permata Sari M Randi Saputra M Ulil Amri M. Nazori M. Subhan M. Taufik Ridho Machfia Win Hidayat Medya Nita Sari Mega Fatimah Rosana Melliani, Safna Melvy Aulia Putri Nasution Mohammad Orinaldi Mubyarto, Novi Muhamad Ahsan Muhammad Dwi Afrizal Muhammad Husen, Muhammad muhammad ivan septian Muhammad Reza Nadia Sulistiawati Namashuda, Fajrika Nasya Rizki Buana Nazori, Nazori Neneng Sudharyati Nguyen Thi Minh Phuong Nina Marlina Nofrianto Nofrianto Nofriza, Eri Novia Sapitri Novit nazri Nufitri Martaliah Nur Azizah Nur fahmi Nurfitri Martaliah Okti Willyandari, Nanda Permata, Tika Agu Putri Murni Putriana, Marissa Rabaiyah Rafidah Rafidah Rafidah Rahma Dwi Frasansyah Rahma, Sri Rahman, Sakinah Rahmat Budi Permana Rahmatang Rahmatang Rahmatang Rahmatang Rahmatul Hasanah Ramadhan, Argianov Ramadhani, Febi Rani Ariska Pratiwi Renaldi Pratama Rifda Yasirah Rifki Firmansyah Rihadatul Aisi Rina Hartati Rinta Okta Sari Riska Diyanti Rizky Ayu Ananda Rizky Ayu Ananda Safitri, Yuliana Solichah Solichah Sri Rahma Sri Rahma Sri Rahma Suci Rahwa Wati Sugeng Santoso Syndy Safitry Thi Minh Phuong, Nguyen Tia Ahmad Titin Agustin Nengsih Tri Sugiharto Tsamarah, Niki Usdeldi, Usdeldi Utra Yani Wage Suratman Wati, Zahra Wildan Habibi Winda Rosalia Wisnu Uriawan Wisnu Uriawan, Wisnu Yenti Youdhi Prayogo Yuliana Safitri Yuniar, Vita Zabilla Zahrah, Zahrah Zahratud Diniah Zahratud Diniah Zayyan, Muhammad Zumiati Lestari

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