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All Journal Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Proceeding of National Conference on Accounting & Finance Economics and Digital Business Review Jurnal Kedaymas Daengku: Journal of Humanities and Social Sciences Innovation Journal of Tourism Economics and Policy Journal of Economics Review (JOER) Eastasouth Journal of Positive Community Services The Journal of Business and Management Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Managerial Auditing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences Value Relevance: Jurnal Akuntansi
Entis Sutisna
Universitas Yapis Papua
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Return on Assets, Return on Equity dan Return Saham Perbankan Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch; Entis Sutisna; Kartim Kartim; Septyana Septyana
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.917

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan dan dan mengkaji pengaruh antara Return on Assets (ROA) dan Return on Equity (ROE) terhadap Return Saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian mencakup seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, dengan jumlah total 32 perusahaan. Sampel dipilih menggunakan metode purposive sampling, yang merupakan metode pemilihan sampel dengan pertimbangan tertentu. Sumber data yang digunakan adalah data sekunder yang berasal dari dokumentasi perusahaan perbankan di Bursa Efek Indonesia, terutama laporan keuangan perusahaan. Analisis data dilakukan melalui beberapa tahapan pengujian, termasuk uji statistik deskriptif, uji asumsi klasik seperti uji normalitas, uji autokorelasi, dan uji heteroskedastisitas. Selain itu, dilakukan pengujian hipotesis melalui uji koefisien determinasi, uji parsial (uji t), dan uji simultan (uji f). Hasil penelitian menunjukkan bahwa secara parsial, Return on Assets (ROA) memiliki pengaruh positif tetapi tidak signifikan terhadap Return Saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dalam periode tahun 2018–2022. Sementara itu, Return on Equity (ROE) menunjukkan pengaruh negatif dan tidak signifikan terhadap Return Saham pada perusahaan perbankan yang sama dan dalam periode yang sama.
Reconceptualizing Salam Contracts: A Flexible Sharia-Compliant Framework for Modern Islamic Banking Kautsar Riza Salman; Entis Sutisna
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i9.12716

Abstract

This study proposes a conceptual framework for an enhanced Salam contract model aimed at improving flexibility, operational efficiency, and practical relevance within contemporary Islamic banking. Although Salam is a Shariah-compliant forward sale contract with strong jurisprudential foundations, its institutional application remains limited due to contractual rigidity, sectoral restrictions, and operational challenges. Drawing on a systematic review of literature published between 2016 and 2026, this paper identifies key constraints in existing Salam practices, including narrow usage confined primarily to agricultural commodities, limited practitioner familiarity, and risk management concerns. In response, the study develops a conceptual model that extends Salam applicability to a broader range of goods and services meeting clearly defined specifications and introduces a structured price-adjustment mechanism that allows buyers to request discounts when delivered goods fail to meet agreed standards. This innovation is expected to reduce dispute risk, enhance legal certainty, and strengthen fairness principles in Shariah-compliant transactions. From a practical perspective, the proposed model has the potential to improve liquidity management, support product innovation—including digital and parallel Salam structures—and enhance institutional competitiveness.
The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables Entis Sutisna; Kautsar Riza Salman
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4677

Abstract

This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.
Peningkatan Literasi Fikih Muamalah melalui Sosialisasi Kontrak Akad Salam bagi Pedagang Online dan Jamaah Masjid Kautsar Riza Salman; Entis Sutisna
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 02 (2026): Kedaymas Volume 6 No.2
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5570

Abstract

Masjid di lingkungan perkotaan memiliki peran strategis sebagai pusat edukasi untuk meningkatkan literasi muamalah jamaah, khususnya para pelaku usaha digital. Mitra pengabdian masyarakat di Masjid Al-Islamiyyah, Surabaya, menghadapi permasalahan berupa minimnya pemahaman pengusaha mengenai regulasi jual beli pesanan, sehingga muncul kekhawatiran bahwa transaksi barang yang belum tersedia secara fisik adalah tidak sah. Kondisi ini membatasi ruang gerak usaha jamaah dalam mengoptimalkan omzet penjualan. Tujuan kegiatan pengabdian ini adalah memberikan sosialisasi, penyuluhan, dan kepastian hukum syariah mengenai kontrak akad salam sebagai solusi transaksi bisnis yang sah. Metode pelaksanaan kegiatan melibatkan 35 peserta dari unsur takmir dan jamaah dengan berbagai latar belakang usaha. Tahapan kegiatan meliputi perencanaan bersama mitra, pemanfaatan media digital berupa flyer edukatif, serta pelaksanaan pelatihan melalui ceramah interaktif dan bedah kasus riil. Hasil pengabdian menunjukkan terjadinya peningkatan pemahaman jamaah yang signifikan mengenai rukun, syarat, serta mitigasi risiko hak khiyar dalam akad salam. Melalui penguatan pendapat Mazhab Syafi'iyah terkait legalitas salam tunai, kekhawatiran jamaah dalam transaksi perdagangan elektronik (e-commerce) berhasil teratasi. Pasca-kegiatan, takmir dan para pengusaha memiliki variasi model jual beli yang lebih beragam serta aplikatif untuk menaikkan omzet penjualan secara syariah di tengah persaingan bisnis online yang kompetitif.
Unaffected by Working Capital, Liquidity, and Solvency Profitability: Evidence from Indonesia Abdul Rahman; Entis Sutisna
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 2 (2023): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i2.70

Abstract

Purpose: This study examines the impact of Working Capital Turnover (WCT), Current Ratio (CR), and Debt-to-Asset Ratio (DAR) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) to understand their financial performance. Research Design and Methodology: The study uses a quantitative approach with purposive sampling, selecting ten primary food and beverage manufacturing companies listed on IDX. Secondary data from corporate financial reports are analyzed using multiple linear regression and statistical tests, including descriptive analysis, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests, and F-tests. Findings and Discussion: The results indicate that WCT has a negative and insignificant effect on ROA, CR has a negative and significant impact, and DAR has a positive and insignificant effect. However, simultaneous testing confirms that WCT, CR, and DAR collectively have a significant impact on ROA, emphasizing the role of financial management in profitability. Implications: These findings offer financial managers and investors valuable insights into optimizing working capital, liquidity, and financial leverage to enhance profitability. Businesses should balance liquidity and debt management to maximize returns. Future research can explore additional financial metrics across different industries for broader insights.
Improving Brand Image of Product Through Integrated Marketing Communications Mohammad Aldrin Akbar; Entis Sutisna
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.116

Abstract

Purpose: This study examines and analyzes the effect of Integrated Marketing Communication (IMC), which consists of advertising, sales promotion, public relations, personal selling, and direct and online marketing, on the brand image of electronic television products. Research Design and Methodology: This study's population consists of 2,576 customers who use Panasonic brand televisions. The sample size was determined using the Slovin formula, resulting in 100 respondents selected from the Jayapura area. This research employs a quantitative method using primary data from questionnaires distributed to respondents. Data were analyzed through several stages, including descriptive statistical analysis, validity and reliability testing, and hypothesis testing using the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test). Findings and Discussion: The results of this study indicate that advertising, sales promotion, public relations, personal selling, and direct and online marketing each have a positive and significant influence on the brand image of Panasonic television products. Among these variables, sales promotion is the most dominant factor influencing brand image. Implications: These findings suggest that companies should enhance their sales promotion strategies while strengthening other communication components to build a strong and competitive brand image in the electronics market.
Enhancing Taxpayer Compliance through E-Filing and E-Billing: Evidence from Jayapura, Indonesia Entis Sutisna; Fadriansyah Fachril
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.122

Abstract

Purpose: This study aims to empirically examine the impact of E-Filing and E-Billing on individual taxpayer compliance at the Jayapura Primary Tax Service Office in Indonesia. The study hypothesizes that both E-Filing and E-Billing positively and significantly influence taxpayer compliance by simplifying tax reporting and payment processes, improving efficiency, and enhancing accessibility. Research Design and Methodology: This study adopts a descriptive quantitative approach and utilizes primary data collected through structured questionnaires distributed to 100 individual taxpayers registered at the Jayapura Primary Tax Service Office. The research employs multiple linear regression analysis, including descriptive statistical analysis, validity and reliability tests, normality tests, multicollinearity and heteroscedasticity tests, and hypothesis testing using the coefficient of determination and partial tests (t-test). The study controls external factors influencing taxpayer compliance, ensuring that the observed relationships between E-Filing, E-Billing, and taxpayer compliance remain valid and reliable. Findings and Discussion: The empirical results indicate that E-Filing and E-Billing significantly and positively affect taxpayer compliance. The findings suggest that E-Filing facilitates a more efficient and transparent tax reporting process, reducing administrative burdens and encouraging taxpayers to fulfill their obligations on time. Similarly, E-Billing enhances compliance by offering a more accessible and user-friendly payment system, allowing taxpayers to meet their tax obligations seamlessly. These results align with the Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA), which explain how perceived usefulness and ease of use influence individuals’ adoption of digital tax services. Implications: The findings provide valuable insights into tax authorities, policymakers, and financial regulators regarding the importance of digital tax administration systems in improving taxpayer compliance. Future research should explore additional factors influencing compliance, such as tax knowledge, penalties, and incentives, and conduct comparative studies across different regions to provide a broader understanding of the effectiveness of digital tax services.
Microenterprise Cash Management Training for Mitigating Financial Distress Kirana Ikhtiari; Nurfadila Nurfadila; Muslim Muslim; Entis Sutisna; Yana Ameliana
Advances in Community Services Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.123

Abstract

Purpose: This study aims to examine the impact of cash management training on mitigating financial distress among microenterprises, particularly in developing economies. It explores how internal capabilities and external factors influence the effectiveness of cash management practices and contribute to the financial resilience and sustainability of microenterprises. Research Design and Methodology: A systematic literature review (SLR) was conducted, analyzing recent academic articles, peer-reviewed journals, and scholarly publications on cash management, financial distress, and microenterprise sustainability. The research synthesized findings across various contexts to provide a comprehensive understanding of the topic. Findings and Discussion: The study found that cash management training significantly enhances the financial resilience of microenterprises by equipping owners with essential skills for managing cash flows. The effectiveness of these practices is influenced by external factors such as supportive government policies and access to financial services. The research highlights the importance of adaptability in cash management, particularly in volatile economic conditions, and underscores the role of both internal and external factors in sustaining microenterprises. Implications: The findings suggest that policymakers and financial institutions should focus on creating an enabling environment that supports microenterprises through targeted training and financial inclusion initiatives. The study also provides practical insights for microenterprise owners to continuously adapt their cash management strategies, ensuring long-term business sustainability.
The Role of Appropriate Technology in Sustainable Development Design Yaya Sonjaya; Muhamad Yamin Noch; Entis Sutisna
Advances in Community Services Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.341

Abstract

Purpose: This study investigates the role of appropriate technology in sustainable development, focusing on its economic, environmental, and social dimensions. The purpose is to examine how appropriate technology can be effectively integrated into sustainable development design. Research Design and Methodology: A qualitative methodology was used, involving an extensive literature review of recent studies on appropriate technology. The research categorized findings into economic viability, environmental sustainability, and social inclusivity, and conducted a thematic analysis to synthesize these dimensions. Findings and Discussion: Findings reveal that appropriate technology offers significant economic benefits by reducing costs and fostering local entrepreneurship, enhances environmental sustainability through renewable resources and waste reduction, and promotes social inclusivity by engaging communities in the design process. The discussion highlights that appropriate technology can drive sustainable development by providing affordable, environmentally friendly, and socially equitable solutions. Implications: Implications suggest that successful integration requires innovative financing, supportive policies, and community engagement. This research provides a comprehensive framework for advancing the application of appropriate technology in sustainable development, offering insights for policymakers and practitioners
Evaluating Security Risks and the Impact of Analytic Technology on the Audit Process Entis Sutisna
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.419

Abstract

Purpose: This study aims to evaluate the impact of analytic technology on the audit process in the digital age, with a particular focus on emerging security risks. The research investigates how technologies such as Big Data Analytics (BDA), Audit Data Analytics (ADA), and Artificial Intelligence (AI) enhance audit efficiency while addressing associated security vulnerabilities. Research Design and Methodology: The study employs a systematic literature review (SLR) methodology to synthesize existing empirical and theoretical insights related to digital audit technologies and security risks. By reviewing academic articles, case studies, and industry reports, the research provides a comprehensive understanding of the current landscape of digital audits. Findings and Discussion: The findings reveal that analytic technologies significantly enhance the accuracy and efficiency of audits by enabling real-time data analysis and predictive insights. However, adopting these technologies introduces new security risks, such as cyberattacks, data breaches, and algorithmic biases. The research also highlights the need for robust data governance, auditor training, and regulatory adaptation to ensure these technologies contribute to secure and transparent audit processes. Implications: The study provides valuable implications for both practice and policy. It emphasizes the need for organizations to integrate advanced technologies while safeguarding audit integrity and security. The study calls for enhanced data governance, continuous auditor training, and the revision of audit standards to accommodate the evolving digital landscape, ensuring that technology adoption does not compromise audit quality.
Co-Authors Abdul Rahman Aldrin Akbar Mohammad Andri Irawan Auliyah, Iriana Entar Sutisman Ermawati, Yana Fadriansyah Fachril FAHREZA, Ellycia Rahma Nurfidya Fahrudin Pasolo Husen, Sjamsiar Ismail R. Noy Jana Siti Nor Khasanah Kartim Kartim Kartim Kartim Kartim, Kartim Kautsar Riza Salman khusnul khotimah Kirana Ikhtiari Kusuma, Frendy Lina - Mariana, Lina - lina, Ros Mardatillah Mardatillah Marihi, Laode Mawadda Anwar Aini Mawardah, Amelia Mohammad Aldrin Akbar Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhdi B.Hi Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Novi Darmayanti NOY, Ismail R. Nurfadila Nurfadila Pasolo, Fachruddin Sahrul Ponto Sa’diyah, Halimatus Septyana Prasetianingrum Septyana Septyana Siti Hasanah Sumirah, Nining Suratini, Suratini Susiana Susiana Tahir, Arlan Victor Pattiasina Yana Ameliana Yaya Sonjaya Yaya Sonjaya Yendra Zakaria Zakaria