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All Journal Jurnal Ekonomi Modernisasi Jurnal Manajemen Dan Akuntansi Medan Business and Economic Publication
Ulfatul Khasanah
STEI Permata Bojonegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder Ulfatul Khasanah; Rina Sulistyowati; Agung Hirmantono; Mas’adah Mas’adah
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.739 KB) | DOI: 10.21067/jem.v16i2.4981

Abstract

This study aims to obtain empirical evidence regarding the effect of cost accounting information on firm value and its implications for corporate responsibility to stakeholders. This research was conducted at consumer goods industrial sector companies listed on the IDX. The sample in this study consisted of 18 companies for 5 years, so that the data processed in this study were 90 data. Data analysis techniques using path analysis. The results showed that the indirect effect of the variable production costs on interest expense through firm value was non-significant. Meanwhile, the indirect effect of the production costs on tax expense through firm value is significant. Likewise, the indirect effect of the production costs variable on dividends through firm value, which is also significant. The research results can be considered for the company in terms of debt policy and dividend policy and for the government in determining taxes.
IMPLEMENTASI SISTEM AKUNTANSI SYARIAH DALAM PRAKTIK ASURANSI SYARIAH DI INDONESIA Ayu Maretta Maharani; Ulfatul Khasanah
Jurnal Manajemen Dan Akuntansi Medan Vol. 3 No. 1 (2021): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v3i1.2223

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi sistem akuntansi syariah dalam praktik asuransi syariah di Indonesia. Metodologi penelitian ini menggunakan pendekatan kualitatif, data yang dikumpulkan berupa informasi melalui sumber-sumber seperti buku dan jurnal ilmiah yang relevan dengan judul artikel yang diterbitkan. Penelitian ini juga melakukan studi dokumentasi tentang peraturan dan standar akuntansi syariah yang berlaku di industri asuransi syariah di Indonesia, serta melakukan analisis terhadap laporan keuangan asuransi syariah untuk mengetahui tingkat implementasi sistem akuntansi syariah dalam praktik bisnis. Hasil penelitian menunjukkan bahwa implementasi sistem akuntansi syariah masih belum optimal di perusahaan asuransi syariah di Indonesia. Beberapa faktor seperti kurangnya sumber daya manusia yang memahami sistem akuntansi syariah, kurangnya dukungan dari regulator, dan kurangnya peraturan yang jelas dan konsisten, mempengaruhi implementasi sistem akuntansi syariah. Namun, meskipun masih ada beberapa hambatan, perusahaan asuransi syariah tetap berupaya untuk menerapkan sistem akuntansi syariah sesuai dengan prinsip-prinsip syariah. Hal ini terlihat dari adanya upaya-upaya untuk memperbaharui sistem akuntansi dan memahami lebih dalam tentang prinsip-prinsip akuntansi syariah. Kesimpulan dari penelitian ini adalah implementasi sistem akuntansi syariah di Indonesia masih membutuhkan perbaikan, namun perusahaan asuransi syariah sudah mulai memperlihatkan komitmen dan usaha untuk menerapkannya. Diperlukan dukungan dari pemerintah dan regulator untuk menyediakan sumber daya dan peraturan yang jelas dan konsisten agar implementasi sistem akuntansi syariah dapat berjalan secara optimal
Digitalisasi, Efisiensi Operasional, Profitabilitas, dan Risiko Pembiayaan Bank Syariah Indonesia: Pola Efisiensi-Pertama Ulfatul Khasanah; Faridatun Najiyah; Salma Sayed Mahmoud Ahmed
Business and Economic Publication Vol. 4 No. 2 (2026): Business and Economic Publication
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/bep.v4i2.1865

Abstract

This study analyzes the relationship between digitalization and the operational efficiency, profitability, and financing risk of Sharia commercial banks in Indonesia. Its novelty lies in the integrated analysis of BOPO, ROA, and NPF to identify an "efficiency-first" pattern without claiming mediation. The study employs an explanatory quantitative design based on panel data, covering 30 bank-year observations from six Sharia commercial banks over the 2021–2025 period, using fixed-effects estimation. Digitalization is proxied by the ratio of intangible assets to total assets. Based on conventional standard errors, digitalization is negatively associated with BOPO (p = 0.0070), positively but insignificantly associated with ROA (p = 0.0766), and positively associated with NPF (p = 0.0215). However, diagnostic and robustness tests—including leverage analysis, leave-one-bank-out analysis, and wild cluster bootstrapping with full enumeration across six clusters—reveal that the associations with BOPO and NPF do not persist after correcting for the very small number of clusters. These results are also largely driven by a single bank that exhibited extreme values in 2021. Consequently, the "efficiency-first" pattern serves as an initial exploratory signal rather than an established statistical association. Evaluations of digital investments need to integrate indicators regarding usage, efficiency, monetization, financing quality, and risk governance.
Co-Authors Agung Hirmantono Ayu Maretta Maharani Faridatun Najiyah Masadah Rina Sulistyowati Salma Sayed Mahmoud Ahmed