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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Journal Of Business, Finance, and Economics (JBFE) Innovative: Journal Of Social Science Research LEMBAH: Jurnal Pengabdian Masyarakat
Metiya Fatikhatur Riziqiyah
Universitas Peradaban
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kinerja Keuangan Terhadap Financial Distress Dengan Audit Internal Dan Manajemen Laba Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Devi Utami Saputri; Lina Krisnawati; Metiya Fatikhatur Riziqiyah
Innovative: Journal Of Social Science Research Vol. 3 No. 1 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i1.2944

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kinerja keuangan terhadap financial distress dengan manajemen laba dan pengendalian internal sebagai variabel moderasi dengan 36 sampel pada perusahaan property dan real estate yang terdaftar di BEI tahun 2015-2020. Penelitian ini menggunakan analisis regresi linear berganda dan uji Moderated Regression Analysis (MRA). Penelitian ini menunjukan bahwa variabel profitabilitas dan leverage dan likuiditas berpengaruh terhadap financial distress, variabel moderasi Audit internal mampu memperkuat pengaruh profitabilitas dan leverage dan likuiditas terhadap financial distress. Sedangkan variabel moderasi manajemen laba memperlemah pengaruh profitabilitas, leverage terhadap financial distress, tetapi memperkuat pengaruh likuiditas terhadap financial distress.
Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi Agung Prayogi; Metiya Fatikhatur Riziqiyah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4573

Abstract

The purpose of this research is to determine and analyse the effect of CEO characteristics on accrual earnings management and real earnings management with Good Corporate Governance as a moderating variable. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2012-2021. The purposive sampling technique was used for data collection. The research data analysis technique is multiple linear regression test, interaction test and sub-group test. The findings of this research indicate that CEO narcissism, CEO gender and CEO compensation affect accrual earnings management and real earnings management. CEO tenure has no effect on accrual earnings management and real earnings management. CEO power can only affect accrual earnings management. Managerial ownership does not act as a moderator for the relationship between CEO narcissism and accrual earnings management and real earnings management. Managerial ownership is able to moderate the relationship between CEO compensation and CEO power with accrual earnings management and real earnings management. Managerial ownership does not moderate the relationship between CEO gender and CEO tenure with accrual earnings management but is able to moderate the effect of CEO gender and CEO tenure on real earnings management. Audit quality is able to moderate CEO narcissism, CEO gender, CEO compensation, CEO tenure and CEO power on earnings management. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to the existence of Good Corporate Governance.
STRATEGI PEMASARAN UMKM PENGGILINGAN PADI HW MELALUI PENGUATAN IDENTITAS PRODUK, INOVASI KEMASAN, DAN PROMOSI DIGITAL Nayla Febiani Permata Putri; M. Hisyam AshSyafiq; Zahra Dwi Nurmala; Metiya Fatikhatur Riziqiyah; Rizki Amalia
LEMBAH: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2026): LEMBAH: Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Ilmu Administrasi Panca Marga Palu

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

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi masyarakat, khususnya di wilayah perdesaan. Salah satu UMKM yang berkontribusi pada sektor pertanian adalah Penggilingan Padi HW yang bergerak di bidang jasa penggilingan padi dan penjualan beras. Berdasarkan hasil observasi dan wawancara, ditemukan beberapa kendala pada aspek pemasaran, antara lain belum adanya identitas produk yang jelas, kemasan yang masih sederhana, serta belum optimalnya pemanfaatan media digital sebagai sarana promosi. Kegiatan pengabdian kepada masyarakat ini bertujuan mengidentifikasi kendala pemasaran yang dihadapi UMKM serta menyusun alternatif solusi yang sesuai dengan kebutuhan mitra. Metode pelaksanaan meliputi observasi, wawancara, identifikasi permasalahan, dan penyusunan solusi pemasaran. Hasil kegiatan berupa rancangan logo usaha, banner promosi, desain kemasan produk dalam tiga variasi ukuran, serta konsep promosi digital melalui media sosial Instagram. Luaran tersebut diharapkan dapat memperkuat identitas usaha, meningkatkan daya tarik produk, memperluas jangkauan promosi, dan mendukung peningkatan daya saing UMKM.
Paradoks Inklusi Digital dan Literasi Syariah pada Investor Ritel Muda di Pasar Modal Indonesia Sabrina Dwi Indriani; Haninda Isnaeni; Metiya Fatikhatur Riziqiyah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.30655

Abstract

AbstrakSektor pasar modal syariah di Indonesia menunjukkan eskalasi pertumbuhan investor ritel yang signifikan, terutama dari kelompok generasi muda. Data Kustodian Sentral Efek Indonesia (KSEI) per Desember 2024 mencatat jumlah Single Investor Identification (SID) mencapai 14.871.306, dengan 79,31% di antaranya berasal dari investor berusia di bawah 40 tahun. Meskipun peningkatan partisipasi investor berlangsung pesat, fenomena tersebut belum diimbangi oleh tingkat literasi keuangan syariah yang memadai. Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2024 menunjukkan bahwa indeks inklusi keuangan syariah masih berada pada level 12,88%, yang mengindikasikan adanya kesenjangan antara kemudahan akses digital dan pemahaman fundamental terhadap prinsip-prinsip keuangan syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengeksplorasi keterkaitan antara literasi keuangan syariah, persepsi risiko, dan perilaku investasi investor ritel. Hasil penelitian mengungkapkan adanya paradoks antara tingginya inklusi digital dan rendahnya literasi keuangan syariah, di mana partisipasi investor lebih banyak dipengaruhi oleh dorongan digitalisasi dibandingkan pemahaman mendalam mengenai struktur akad serta strategi mitigasi risiko. Temuan ini menegaskan pentingnya reposisi strategi edukasi dan kebijakan yang tidak hanya berorientasi pada perluasan akses, tetapi juga pada peningkatan kualitas literasi guna mendukung keberlanjutan ekosistem pasar modal syariah yang kredibel. Kata kunci: pasar modal syariah, literasi keuangan syariah, investor ritel, inklusi digital, perilaku investasi AbstractThe Islamic capital market in Indonesia shows significants retail investor participation, particularly among younger generations. Central Securities Depository (KSEI) data as of December 2024 records 14,871,306 Single Investor Identifications (SID), with 79.31% aged under 40. Despite the rapid growth in investor participation, this expansion has not been accompanied by an adequate level of Islamic financial literacy. The 2024 National Survey on Financial Literacy and Inclusion (SNLIK) reports that the Islamic financial inclusion index remains relatively low at 12.88%, highlighting a gap between the expansion of digital access and investors’ fundamental understanding of Islamic financial principles. This study employs a descriptive qualitative approach to explore the relationship between Islamic financial literacy, risk perception, and retail investment behavior. The findings reveal a paradox between high digital inclusion and low Islamic financial literacy, whereby investor participation is primarily driven by digitalization enthusiasm rather than a comprehensive understanding of contractual structures and risk mitigation strategies. The study emphasizes the need to reposition educational strategies and policy frameworks by prioritizing the quality of financial literacy to ensure the development of a credible and sustainable Islamic capital market ecosystem. Keywords: Islamic capital market, Islamic financial literacy, retail investors, digital inclusion, investment behavior
Revitalisasi Prinsip Ta’awun dalam Membangun Trust Asuransi Syariah Dian Melsa Anggini; Verga Elsa Mahdalia; Metiya Fatikhatur Riziqiyah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.30691

Abstract

Asuransi syariah dirancang sebagai sistem pengelolaan risiko berlandaskan prinsip risk sharing dan nilai tolong-menolong (ta’awun). Namun, data industri menunjukkan pangsa pasar asuransi syariah di Indonesia masih tertahan di kisaran 5%, mengindikasikan rendahnya tingkat kepercayaan (trust) masyarakat meskipun regulasi dan standar akuntansi (PSAK 108) telah memadai. Penelitian ini bertujuan mengkaji secara konseptual penerapan prinsip ta’awun dalam asuransi syariah serta implikasinya terhadap pembentukan trust. Menggunakan metode kualitatif deskriptif-konseptual melalui studi kepustakaan, penelitian ini menemukan bahwa prinsip ta’awun dalam praktik kelembagaan cenderung direduksi menjadi sekadar kepatuhan administratif dan formalitas pelaporan. Akibatnya, nilai tersebut belum terinternalisasi secara substantif dalam tata kelola dan pengalaman etis peserta, yang berdampak pada lemahnya pembentukan trust. Penelitian ini menyimpulkan bahwa revitalisasi prinsip ta’awun sebagai nilai etis yang transparan dan akuntabel merupakan strategi krusial untuk memperkuat legitimasi serta keberlanjutan asuransi syariah di Indonesia. Kata Kunci: Asuransi syariah, Ta’awun, Trust, PSAK 108.
Wakaf Syariah Sebagai Instrumen Pendidikan Jangka Panjang Nita Khoirinisa; Noor Vita Hadiowati Putri; Metiya Fatikhatur Riziqiyah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.30732

Abstract

Long-term education financing remains a structural challenge in the development of human resources in Indonesia, along with increasing educational funding needs and limited conventional financial sources. In this context, Islamic waqf has the potential to serve as an alternative and sustainable instrument for education financing. This study aims to analyze the role of Islamic waqf particularly productive waqf and cash waqf as well as waqf governance in supporting long-term education financing in Indonesia. The study employs a qualitative approach using a literature review method by examining scholarly journal articles, academic books, waqf institutional reports, and relevant regulations. Data were analyzed using descriptive qualitative analysis to examine the concepts, mechanisms, and challenges of waqf management in the education sector. The findings indicate that Islamic waqf has significant potential to strengthen education financing through productive and sustainable management of waqf assets. However, the optimization of waqf remains constrained by governance limitations, nazhir managerial capacity, and low waqf literacy. Therefore, strengthening waqf governance and developing innovative productive waqf instruments are key to positioning Islamic waqf as an inclusive and equitable source of long-term education financing.
Akad Mudharabah Berbasis Maqasid Syariah dalam Mendukung Islamic Corporate Governance (ICG) Muhamad Labiq Setiawan; Naela Khodikotul Amanah; Metiya Fatikhatur Riziqiyah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.30772

Abstract

The mudharabah contract is a primary instrument in Islamic finance, normatively oriented toward partnership and profit sharing. However, the practice of mudharabah in Islamic financial institutions shows a tendency toward the dominance of formal compliance approaches and excessive prudence, potentially shifting the substance of the contract from the principle of partnership to a financing pattern that resembles a debt-based contract. This study aims to reconstruct the mudharabah contract based on maqasid sharia in order to support the strengthening of Islamic Corporate Governance (ICG). The research method used is descriptive qualitative through a literature study of classical and contemporary maqasid sharia literature, Islamic accounting standards, DSN-MUI fatwas, and reputable scientific journals. The results of the study indicate that the integration of maqasid sharia as a basic value with the principles of Islamic Corporate Governance as a control system can strengthen the implementation of the mudharabah contract substantively. This study emphasizes that the mudharabah contract needs to be understood not merely as a formal fiqh contract, but as a value-based governance instrument oriented towards justice, welfare, and sustainability of Islamic financial institutions.
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH  DI ASIA TENGGARA PERIODE 2015-2024 Silva Angel Priyana; Metiya Fatikhatur Riziqiyah; Lina Krisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ksrct886

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis faktor yang mempengaruhi Islamic Social Reporting. Populasi dalam penelitian ini adalah  Bank Syariah yang berada di Asia Tenggara tahun 2015-2024 sebanyak 33 perusahaan. Sampel penelitian diambil dengan teknik purposive sampling sehingga diperoleh 14 sampel perusahaan. Teknik analisis data menggunakan analisis regresi data panel dengan model fixed effect. ICG diukur melalui ukuran direksi, keahlian direksi serta ukuran DPS, dan keahlian DPS sedangkan environmental performance diukur melalui green banking index. Hasil penelitian menunjukkan bahwa ukuran dewan direksi, ukuran DPS tidak berpengaruh signifikan terhadap ISR, menunjukkan kompleksitas koordinasi pada dewan besar. Keahlian dewan direksi, keahlian DPS, serta environmental performance berpengaruh positif signifikan terhadap pengungkapan ISR. Secara simultan, seluruh variabel ICG dan environmental performance berpengaruh signifikan terhadap ISR. Temuan ini mengindikasikan bahwa kualitas tata kelola lebih penting daripada kuantitas, dan komitmen lingkungan memperkuat transparansi pelaporan sosial berbasis syariah pada perbankan syariah di Asia Tenggara.
Co-Authors Agung Prayogi Devi Utami Saputri Dian Melsa Anggini Haninda Isnaeni Lina Krisnawati M. Hisyam AshSyafiq Muhamad Labiq Setiawan Naela Khodikotul Amanah Nayla Febiani Permata Putri Nita Khoirinisa Noor Vita Hadiowati Putri Rizki Amalia Sabrina Dwi Indriani Silva Angel Priyana Verga Elsa Mahdalia Zahra Dwi Nurmala