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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Journal of Applied Management and Business (JAMB) Jurnal Akuntansi dan Keuangan West Science Journal Of Economic Cluster
Emi Yulia Siska
Universitas Islam Negeri Raden Fatah Palembang
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PERTUMBUHAN EKONOMI, TINGKAT PENDIDIKAN DAN PENGANGGURAN TERHADAP TINGKAT KEMISKINAN DI PROVINSI SUMATERA SELATAN DALAM PERSPEKTIF EKONOMI ISLAM TAHUN 2017-2020 Laura Nindya Asmananta; Emi Yulia Siska; Abdullah Sahroni
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.12820

Abstract

This study aims to determine the relationship between economic growth, education level, and unemployment on poverty levels in the province of South Sumatra in 2017 – 2020. The method in this study is quantitative with secondary data obtained from the Central Statistics Agency of South Sumatra and a sample of 17 districts and cities. The data analysis technique used is the panel data regression method with E-Views 10. The results of this study indicate that economic growth, education level, and unemployment have a significant effect on the poverty level simultaneously, while partially the level of education and unemployment influence the poverty level and the opposite of economic growth has no impact on the level of poverty.
Analisis Pengaruh Independensi Auditor, Kualitas Audit, dan Transparansi Informasi terhadap Kepatuhan Pelaporan Keuangan Perusahaan Asuransi Loso Judijanto; Emi Yulia Siska; Eko Sudarmanto; Evaf Maulina; Saparman Saparman
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.901

Abstract

Penelitian ini menyelidiki dinamika yang rumit antara Independensi Auditor (IA), Kualitas Audit (KA), Transparansi Informasi (TI), dan Kepatuhan Pelaporan Keuangan (KPK) dalam konteks perusahaan asuransi. Dengan menggunakan model persamaan struktural, penelitian ini menganalisis koefisien jalur, indeks kecocokan, dan nilai R-Square untuk mengungkap interaksi dari variabel-variabel laten ini. Hasilnya menunjukkan hubungan positif yang signifikan antara IA, KA, TI, dan KPK, yang menyoroti peran penting faktor-faktor ini dalam membentuk praktik pelaporan keuangan. Model ini menunjukkan kecocokan yang memuaskan, didukung oleh berbagai indeks kecocokan. Implikasi praktisnya mencakup wawasan yang dapat ditindaklanjuti bagi regulator, perusahaan asuransi, dan auditor untuk meningkatkan proses pelaporan keuangan. Namun, penelitian ini mengakui adanya keterbatasan, dan menekankan perlunya penelitian lebih lanjut untuk memperluas pemahaman tentang hubungan ini di berbagai konteks.
Drivers of Financial Performance in Islamic Commercial Banks: The Role of GCG Mechanisms and Firm Size Muhammad Imam Syafei; Emi Yulia Siska; Muhammadinah
Journal of Applied Management and Business Vol. 7 No. 1 (2026): Journal of Applied Management and Business (JAMB) - July
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v7i1.1375

Abstract

Aims - This study aims to analyze the influence of internal Good Corporate Governance (GCG) mechanisms and firm size on the financial performance of Islamic Commercial Banks (Bank Umum Syariah) for the 2020–2024 period. Methodology - A quantitative approach was employed using secondary data from annual reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). Internal GCG is proxied by institutional and managerial ownership, while financial performance is measured by Return on Equity (ROE). Data were analysed using multiple linear regression with Eviews 13 software. Findings - The regression results indicate that internal GCG has a positive and significant effect on ROE (β = 0.6209; p < 0.000), while firm size also shows a significant positive effect (β = 0.0837; p < 0.000). The overall model is statistically significant (F = 72.30; p < 0.000) with a strong explanatory power (Adjusted R² = 0.9412), suggesting that GCG mechanisms and firm size are key drivers of financial performance in Islamic commercial banks. Research Limitations - The study is limited to internal governance proxies and a specific time frame, future research could incorporate external governance variables or macroeconomic factors. Practically, this study encourages Islamic banks to optimize their ownership structures to strengthen financial stability. Originality - This research provides updated empirical evidence on the resilience of Islamic banking performance during the 2020–2024 period, highlighting how internal governance serves as a strategic pillar amidst evolving economic challenges.
Beyond Capital: Ineffective Training and Mentoring in Zakat MSMEs: Z-Mart South Sumatra Case Ledy Permata Sari; Emi Yulia Siska
Journal Of Economic Cluster Vol. 2 No. 2 (2025): JoEC: Journal of Economic Cluster
Publisher : CV. Era Digital Nusantara

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

Abstract

This study aims to analyze the influence of productive zakat empowerment on the development of MSMEs (a case study of Z-Mart BAZNAS South Sumatra Province). The population and sample in this study were all mustahik recipients of productive zakat assistance from the Z-Mart BAZNAS South Sumatra Province program, totaling 50 people. The analysis technique used was multiple regression with t-tests and F-tests. The results indicate that capital assistance significantly influences the development of Z-Mart MSMEs. In contrast, training and mentoring variables individually do not influence MSME development, although simultaneously, capital assistance, training, and mentoring affect the development of Z-Mart MSMEs. Based on these findings, this study suggests the need for an overhaul of the training curriculum and mentoring mechanisms to better align with the specific technical needs of the mustahik.
Co-Authors Abdullah Sahroni Eko Sudarmanto Evaf Maulina Laura Nindya Asmananta Ledy Permata Sari Loso Judijanto Muhammad Imam Syafei Muhammadinah Saparman Saparman