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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Sharia Enterprise Theory sebagai Basis Optimalisasi Produksi dan Pendapatan Petani Padi: Sharia Enterprise Theory as a Basis for Optimizing Production and Farmers’ Income in Rice Cultivation Wahono, Didik; Kusumawardani, Anisa
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5852

Abstract

Purpose: The aim of this study is to determine the extent to which optimization of capital, technology and labor affects the level of farmer income through the role of Islamic economic principles. Design/methodology/approach: This study used a quantitative data collection method, namely purposive random sampling with the Solvin formula approach. The population used was rice farmers in Jati District, Blora Regency, Central Java, using primary data of 11,625. From the total population, 387 samples were taken. Findings: Optimizing capital and labor has a significant positive impact on rice farmers' income levels. However, technology has no effect on rice farmers' income levels. Research implications: From the results of this research, it is necessary for rice farmers to take action to improve technology because by keeping up with the times, the agricultural system will also develop by utilizing developments in digital science.
The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System: Dampak Implementasi Hukum Ekonomi Islam terhadap Regulasi Keuangan: Kajian Sistem Keuangan Ganda Indonesia Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Praptitorini, Mirna Dyah; Suyatno, Primadhani Dyah Larasati
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5863

Abstract

Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks. Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024). Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy. Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance.
Earnings Volatility and Leverage on Accounting Conservatism: Evidence from Indonesian Food and Beverage Companies Delyla, Aisha; Kusumawardani, Anisa
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.316

Abstract

This research examines the effect of earnings volatility and leverage on accounting conservatism in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research adopts a quantitative approach using secondary data from financial statements for the 2019-2023 period. The population consists of food and beverage sub-sector companies listed on the IDX, with a sample of 23 companies selected through purposive sampling. The independent variables are earnings volatility, measured by the standard deviation of EBIT, and leverage, measured by the debt-to-assets ratio. The dependent variable is accounting conservatism, measured using the Givoly and Hayn model. Hypothesis testing was conducted using multiple linear regression analysis with SPSS version 27. The findings indicate that earnings volatility has a negative and significant effect on accounting conservatism, suggesting that management tends to reduce conservatism application during high earnings fluctuations to avoid negative investor perceptions and maintain reporting stability. Meanwhile, leverage shows a positive and significant effect on accounting conservatism, indicating that companies with high leverage implement conservatism as a response to creditor monitoring demands.
THE EFFECT OF INTERNAL CONTROL SYSTEM ON ORGANIZATIONAL PERFORMANCE THROUGH PERFORMANCE MEASUREMENT SYSTEM IN THE PUBLIC SECTOR Trisnawati, Andi Fitah Ayu; Kusumawardani, Anisa; Bone, Hariman
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6755

Abstract

This study investigates the influence of the internal control system on the organizational performance of regional government institutions, with the performance measurement system functioning as a mediating variable. The research was conducted at the Samarinda City Health Office, involving 190 employees selected through a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS version 8. The results show that the internal control system has a positive and significant effect on both the performance measurement system and organizational performance. The performance measurement system also demonstrates a positive and significant influence on organizational performance. Moreover, the performance measurement system was found to partially mediate the relationship between the internal control system and organizational performance. These findings highlight the critical role of strong internal control practices in improving the accuracy and reliability of performance measurements, which ultimately enhance organizational performance in public sector institutions. The study contributes to strengthening governance practices, particularly in regional government entities managing essential public services.
Co-Authors Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Fatoni Alan Smith Purba Alfiah Rezkiyanti, Nur Aniari Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Ardiyansah, Ardiyansah Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Bone, Hariman Cornelius Rantelangi Dapit Harjono Delyla, Aisha Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dwi Jayanti, Rizka Dwi Risma Deviyanti Eka Yuliyanti Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Etik , Ela Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Harseno, Diah Fitri Wulandari Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Kase, Ratna Kenedi, Kenedi Kiswoyo Krahara, Yuwan Ditra Lewi Malisan Lewi Malisan Lintin, Maylinda Mirna Dyah Praptitorini Muhammad Taufiq Dimas Pratama Munawaroh Munawaroh Noor Salim Nur Rahman, Aisyha Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahma Sudirman , Sitti Rahmania Mustahida Rahmania Mustahidda Raudhah, Thalitha Ridani, Irfan Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Sri Mintarti Sri Mintarti Suyatno, Primadhani Dyah Larasati Trisnawati, Andi Fitah Ayu Turmudhi, Anis Wahono, Didik Wardhana, Syamsu Yoremia Lestari Ginting Zati Fadilla