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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Banque Syar'i : Jurnal llmiah Perbankan Syariah JURISMA: Jurnal Riset Bisnis & Manajemen EconBank : Journal Economics and Banking Sebelas Maret Business Review Jurnal Manajemen Dirgantara Square : Journal of Mathematics and Mathematics Education Jurnal Pasar Modal dan Bisnis JBMR: Journal of Business and Management Review Jumat Informatika: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Connection : Jurnal Pengabdian Kepada Masyarakat Velocity: Journal of Sharia Finance and Banking AKM: Aksi Kepada Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Indonesian Journal of Community Services in Engineering & Education (IJOCSEE) prosiding seminar nasional Jurnal Riset Perbankan, Manajemen dan Akuntansi Abdi Cendekia: Jurnal Pengabdian Masyarakat Mutanaqishah: Journal of Islamic Banking Jurnal Akuntansi, Manajemen dan Perbankan Syariah Sahmiyya: Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Budgeting: Jurnal Akuntansi Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ADM : Jurnal Abdi Dosen dan Mahasiswa Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
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Environmental Performance, Biaya Lingkungan Dan Firm Size Terhadap Kinerja Keuangan Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Nailun Naja; As’illah As’illah; Versiandika Yudha Pratama
Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 4 No 6 (2024): Desember 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jamasy.v4i6.8245

Abstract

Tujuan - Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan , biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode – Penelitian ini menggunakan metode penelitian kauntitatif dimana menggunakan analisis regresi berganda untuk melihat hubungan antar variabel. Hasil - Hasil penelitian ini menunjukkan bahwa kinerja lingkungan dan ukuran perusahaan berpengaruh, sedangkan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan perusahaan pertambangan periode 2020-2023. Implikasi - Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan perusahaan pertambangan sektor energi yang terdaftar di BEI. Orisinalitas - Makalah ini melihat hubungan beberapa faktor yang mempengaruhi kinerja keuangan pada perusahaan pertambangan. Banyaknya perusahaan yang ada membuktikan pengaruh faktor-faktor tersebut terhadap kinerja keuangan. Kata kunci: kinerja lingkungan , biaya lingkungan, ukuran perusahaan , kinerja keuangan, perusahaan pertambangan.
Program Guru Tamu SMK N 1 Sragi: Pelatihan Digital Branding Guna Membangun Identitas Merek di Era Digital Pratama, Versiandika Yudha; Taufiq Abadi, Muhammad; Syamsuddin; Muasomah; Arya Putra, Muhammad; Hidayati, Taufiq
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 3 No. 1 (2025): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v3i1.1008

Abstract

Digital branding has become an important element in building a strong brand identity amidst the challenges of the digital era. The guest teacher-based community service program at SMK Negeri 1 Sragi aims to provide education and training on digital branding strategies to students who want to become entrepreneurs. This activity involves materials on building brand identity, creating logos, producing digital content, and using Content Management Systems (CMS). With a practical and interactive approach, students are invited to understand the concept and apply digital branding strategies in their businesses. Program evaluations show students' success in creating logos and digital content, as well as a deep understanding of the importance of brand identity in the digital era. Participant testimonials confirm the benefits of this program in improving students' skills and readiness to face competition in the digital business world. This program is a strategic step in developing students' competencies and strengthening their potential as future entrepreneurs.
ANALYSIS OF INTERNATIONAL BOYCOTT ON STOCK PERFORMANCE AND VALUE OF MANUFACTURING COMPANIES ON THE IDX Wiwit Anisa; Nursetiana, Herni; Yudha Pratama, Versiandika
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.67085

Abstract

This study aims to analyze the impact of international boycotts on stock performance and corporate value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative study with an event study approach, which analyzes market reactions to the boycott event after the issuance of MUI Fatwa No. 83 of 2023 on November 8, 2023. The data used include stock values ​​from Yahoo Finance, trading volume data, and quarterly financial reports of companies published on the IDX. The research sample was taken using a purposive sampling technique, focusing on companies affiliated with Israel that experienced a boycott. The data analysis technique used a normality test, significance test, and paired t-test. The results of this study indicate that the boycott did not have a significant effect on the stock performance of the affected companies, with no decrease in abnormal returns and TVA in the 15-day period after the boycott announcement. In addition, there was no significant decrease in company value, as measured by profitability, namely Return on Assets (ROA). Meanwhile, in measuring liquidity, namely the Current Ratio (CR), there was a significant decline in companies experiencing boycotts.
Pengaruh Word of Mouth, Product Quality, dan Competitive Advantage Terhadap Keputusan Pembelian Lontong Dekem Pak Drajat Pemalang Destia Turahmi, Romadloni; Pratama, Versiandika Yudha
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 1 Mei 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Word of Mouth, Product Quality, dan Competitive Advantage terhadap Keputusan Pembelian pada konsumen Lontong Dekem Pak Drajat Pemalang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan field research. Sampel dalam penelitian ini sebanyak 96 responden yang dipilih menggunakan teknik nonprobability sampling dengan pendekatan accidental sampling. Teknik analisis data menggunakan regresi linear berganda dengan uji asumsi klasik, uji t, dan uji F untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa secara parsial Word of Mouth tidak berpengaruh signifikan terhadap Keputusan Pembelian. Sebaliknya, Product Quality berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Competitive Advantage juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Secara simultan, variabel Word of Mouth, Product Quality, dan Competitive Advantage berpengaruh terhadap Keputusan Pembelian. Temuan ini mengindikasikan bahwa dalam konteks kuliner tradisional seperti Lontong Dekem Pak Drajat, kualitas produk dan keunggulan kompetitif lebih berperan dalam keputusan pembelian dibandingkan dengan pemasaran dari mulut ke mulut. Oleh karena itu, pelaku usaha perlu lebih memaksimalkan strategi pemasaran yang berbasis kualitas produk dan diferensiasi kompetitif agar dapat meningkatkan daya saing dan daya tarik konsumen
Determinan Opini Audit Going Concern Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2020-2023 Intan Nadzifa; Versiandika Yudha Pratama
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1139

Abstract

Kondisi ekonomi Indonesia yang fluktuatif menjadi tantangan bagi pelaku bisnis, terutama di sektor batu bara, yang terdampak oleh komitmen transisi energi dalam “Leaders Declaration” KTT G20. Komitmen ini mendorong Indonesia menuju target net zero emission, dengan mengurangi ketergantungan pada batu bara sebagai penyumbang emisi karbon. Perubahan kebijakan ini menimbulkan kekhawatiran atas kelangsungan hidup perusahaan batu bara, sehingga relevansi opini audit going concern menjadi penting. Opini audit going concern merupakan penilaian auditor atas kemampuan perusahaan mempertahankan kelangsungan usaha, yang dipengaruhi oleh berbagai faktor. Penelitian ini bertujuan menganalisis pengaruh Opini Audit Tahun Lalu, Leverage, Kinerja Keuangan (ROA), Ukuran Kantor Akuntan Publik, Dan Firm Size terhadap Opini Audit Going Concern. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder time series tahun 2020–2023, mencakup 72 sampel. Analisis dilakukan menggunakan regresi linier berganda, dengan uji t dan uji F sebagai pengujian hipotesis. Hasil penelitian menunjukkan bahwa Opini Audit Tahun Lalu dan Kinerja Keuangan (ROA) secara parsial berpengaruh signifikan terhadap opini audit going concern. Secara simultan, kelima variabel tersebut berpengaruh signifikan, dengan koefisien determinasi sebesar 21,8%.
Analisis Determinan Perilaku Dissaving pada Generasi Muda Izaty, Santi Nailul; Umairo, Tsania; Pratama, Versiandika Yudha
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5174

Abstract

In the digital era, the financial patterns of the younger generation have undergone significant changes. Easy access to e-commerce platforms and digital financial services encourages the emergence of the dissaving phenomenon. This study aims to analyze the influence of financial education, consumption habits, and investment risk perceptions on the dissaving phenomenon among the younger generation. Using a quantitative approach, data were collected from 100 respondents aged 18–35 years in Pekalongan Regency through a questionnaire. The analysis was carried out using multiple linear regression with the help of SPSS 27. The results of the study showed that partially, financial education, consumption habits, and investment risk perceptions have a significant influence on dissaving. Simultaneously, the three variables explain 77.9% of the dissaving phenomenon. Financial education helps to manage the budget better, while uncontrolled consumption habits and high investment risk perceptions increase the risk of dissaving. This study highlights the importance of targeted financial education to suppress the dissaving phenomenon and proposes further research with a wider scope of variables and populations.
Does Gender Diversity Moderate The Relationship Between Social Responsibility to Corporate Performance and Reputation Sharia Companies? Devy, Happy Sista; Pratama, Versiandika Yudha; Fakir, Fatima Zahra; Ariqotul'ula, Nada Nuzulul
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2024)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v10i2.4281

Abstract

Purpose: The purpose of this study is to analyze the effect of corporate social responsibility (CSR) on firm value and corporate reputation with gender diversity as a moderating variable in Indonesia and Malaysia.Design/methodology: The method used is a verification method using E-views tools using normality test, model test, regression test and MRA test for moderation testing. The population in this study were included in IDX-MES BUMN 17 and companies included in FTFBHMS. Determination of the sample using purposive sampling, 12 companies in Indonesia and 10 companies in Malaysia were obtained.Findings: The results showed that in sharia companies in Indonesia CSR has a positive and significant effect on firm value and corporate reputation. However, gender diversity is not able to moderate the effect of CSR on firm value and corporate reputation. Different results in the research sample of Islamic companies in Malaysia show a significant positive effect on CSR on firm value and corporate reputation but gender diversity is able to moderate the effect of CSR on firm value and corporate reputation. The greater the gender diversity within the company in important positions can increase the effect of CSR on firm value and corporate reputation. The better companies disclose their CSR, the better the company's reputation will be and can increase the company's value.Practical implications: This study provides evidence that CSR disclosure can improve firm performance and reputation. The findings also provide insight to companies and investors that gender diversity is important because it can increase the influence between CSR and company performance and reputation. The weak role of female directors may make the effect insignificant.Originality/Value: This research extends the study of corporate performance and reputation, and expands its influence with the moderating variable gender diversity. This study explains the link with stakeholder theory and legitimacy theory on performance, corporate reputation, CSR and gender diversity
Kualitas Layanan Publik, Transparansi, dan Akuntabilitas sebagai Faktor Penentu Kepercayaan Masyarakat Azizah, Shofie; Kholifah Al Rosyadah, Hafidhoh; Yudha Pratama, Versiandika
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 1 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i1.2246

Abstract

This study aims to determine the effect of public service quality, transparency, and accountability on public trust in the village government. This study uses a quantitative method with primary data sources obtained through distributing questionnaires to village communities in Batang Regency, and successfully obtained 100 respondents. Data analysis in this study was carried out using the multiple linear regression method with the help of SPSS software version 27. The results of this study indicate that the quality of public services has a significant effect on public trust in the village government. Likewise with the accountability variable, which shows a significant effect on public trust. However, the transparency variable does not have a significant effect on public trust. Meanwhile, when viewed together, the variables of public service quality, transparency, and accountability simultaneously affect public trust. This study emphasizes the importance of these three variables in building public trust in the village government. If the village government is able to provide good service, be transparent and accountable, the community will be more confident that the government is able to manage the village well. This will increase public trust in the village government.
Islamic Banking Efficiency and Sharia Compliance: Comparative Insights from Indonesia and Malaysia Pratama, Versiandika Yudha; Suryo, Ibnu; Rismawati, Shinta Dewi; Devy, Happy Sista; Tamamudin, Tamamudin
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.29499

Abstract

The rapid expansion of Islamic banking in Southeast Asia has positioned Indonesia and Malaysia as central actors in the global Islamic finance landscape. However, despite their shared religious and economic foundations, structural differences in regulatory frameworks, financial innovation, and market development have produced varying levels of institutional performance and sharia compliance. This study aims to compare the financial and sharia performance of Islamic commercial banks in both countries by employing the Sharia Conformity and Profitability Index (SCnPI), which integrates sharia compliance indicators—Zakat Performance Ratio (ZPR), Profit Sharing Ratio (PSR), and Islamic Income Ratio (IIR)—with profitability indicators—Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Using a quantitative comparative design, the study analyzes secondary data from 25 Islamic commercial banks (12 from Indonesia and 13 from Malaysia) for the 2022–2023 period, selected through purposive sampling. Data were analyzed using the Shapiro–Wilk test for normality and either the independent sample t-test or Wilcoxon signed-rank test for mean comparison. The results indicate significant differences in PSR and NPM, with Indonesia showing higher PSR values due to dominant musyarakah-based financing, and Malaysia exhibiting higher NPM, reflecting stronger cost efficiency and profit management. Other indicators show no statistical difference. These findings emphasize the influence of governance systems and managerial focus on financial outcomes and suggest that improving transparency, risk-sharing mechanisms, and operational efficiency could enhance Islamic banking resilience across the region. Abstrak Efisiensi dan Kepatuhan Syariah dalam Perbankan Syariah: Analisis Komparatif dari Indonesia dan Malaysia. Perkembangan pesat perbankan syariah di Asia Tenggara menempatkan Indonesia dan Malaysia sebagai dua negara utama dalam industri keuangan Islam global. Namun, meskipun memiliki dasar ekonomi dan religius yang serupa, perbedaan dalam kerangka regulasi, inovasi keuangan, dan tingkat kematangan pasar menyebabkan variasi dalam kinerja institusional dan kepatuhan terhadap prinsip syariah. Penelitian ini bertujuan membandingkan kinerja keuangan dan kepatuhan syariah bank umum syariah di kedua negara dengan menggunakan Sharia Conformity and Profitability Index (SCnPI), yang mengintegrasikan indikator kepatuhan syariah—Rasio Kinerja Zakat (ZPR), Rasio Bagi Hasil (PSR), dan Rasio Pendapatan Syariah (IIR)—dengan indikator profitabilitas—Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Penelitian kuantitatif ini menggunakan data sekunder dari 25 bank umum syariah (12 dari Indonesia dan 13 dari Malaysia) periode 2022–2023 yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan uji normalitas Shapiro–Wilk dan uji komparatif t-test sampel independen atau uji peringkat bertanda Wilcoxon. Hasil penelitian menunjukkan perbedaan signifikan pada PSR dan NPM, di mana bank syariah Indonesia memiliki PSR lebih tinggi karena dominasi pembiayaan musyarakah, sedangkan Malaysia memiliki NPM lebih tinggi yang mencerminkan efisiensi biaya dan manajemen laba yang lebih baik. Indikator lainnya tidak menunjukkan perbedaan signifikan. Temuan ini menegaskan pengaruh sistem tata kelola dan orientasi manajerial terhadap kinerja keuangan serta pentingnya peningkatan transparansi, mekanisme bagi hasil, dan efisiensi operasional dalam memperkuat ketahanan perbankan syariah di kawasan.
Analysis of Musyarakah and Mudharabah Financing Against the Smoothness of Financing in Indonesian Syariah Banks amalina zulfa; agelia, ela; versiandika yudha pratama
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

The purpose of this study is to examine how profit-sharing financing, namely mudharabah and musharakah financing, affects the smooth financing as determined by the Non-Performing Financing (NPF) of Islamic financial institutions. The data used in this study were examined using a multiple linear regression model. According to the findings of the study, mudharabah financing and NPF are positively correlated, meaning that the more mudharabah financing offered, the higher the chance of problematic financing. However, this relationship is not statistically significant, suggesting that the smoothness of money flow may be more influenced by variables outside the model. However, there is a negative correlation between musharakah financing and NPF, which shows that the increase in musharakah financing tends to reduce the risk of non-performing financing. Nevertheless, this effect also did not reach statistical significance The conclusion of this study is that, despite having a pattern of connections that align with Islamic financial theory, there are no funding options that significantly affect NPF in this model.