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All Journal Jurnal Hukum Ekonomi Syariah JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Balanca : Jurnal Ekonomi dan Bisnis Islam Al-Iftah: Journal of Islamic studies and society Economos : Jurnal Ekonomi dan Bisnis Islamic Financial And Accounting Review
Andi Ayu Frihatni
Institut Agama Islam Negeri Parepare
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The THE EFFECT OF PROFITABILITY AND SOLVENCY ON FIRM VALUE IN ISLAMIC BANKS IN INDONESIA Halfiah Rustamin; Syahriyah Semaun; Damirah Damirah; Muliati Muliati; Andi Ayu Frihatni
Economos : Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2026): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v9i1.4237

Abstract

Abstract This study aims to analyze the effect of profitability and solvency on firm value in Islamic banks in Indonesia. Firm value reflects investors’ perceptions of a company’s performance and future prospects, making it an important indicator in investment decision-making. This study employs a quantitative approach using secondary data obtained from the financial statements of Islamic banks in Indonesia. Multiple linear regression analysis is applied to examine the effect of profitability and solvency, both partially and simultaneously, on firm value. The results show that profitability has a significant effect on firm value, indicating that the ability of Islamic banks to generate profits plays an important role in increasing investor confidence. Meanwhile, solvency also has a significant effect on firm value, suggesting that the banks’ ability to meet their financial obligations is a key consideration in firm valuation. Simultaneously, profitability and solvency have a significant effect on firm value in Islamic banks in Indonesia. These findings are expected to contribute to the development of Islamic banking financial studies and to serve as a reference for management and investors in making informed decisions. Keywords : Profitability, Solvency, Firm Value, Islamic Banks.
Strengthening Islamic Financial Inclusion Through Sharia Fintech: Implications for MSME Development in Parepare City, Indonesia Syamsul Ma'arif; Muzdalifah Muhammadun; Syahriyah Semaun; Andi Bahri S.; Andi Ayu Frihatni
Jurnal Hukum Ekonomi Syariah Vol. 10 No. 1 (2026): Juni 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/s7kvd473

Abstract

The rapid growth of Sharia financial technology (fintech) has created significant opportunities to enhance Islamic financial inclusion and support the development of micro, small, and medium enterprises (MSMEs). However, empirical evidence regarding the mechanisms through which Sharia fintech influences MSME development remains limited, particularly in regional contexts in Indonesia. This study examines the mediating role of Islamic financial inclusion in the relationship between Sharia fintech services and MSME development. Using a quantitative approach, data were collected from 100 MSME owners in Parepare City, South Sulawesi, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Sharia fintech has a positive and significant effect on Islamic financial inclusion and MSME development. Islamic financial inclusion also positively influences MSME development. Furthermore, Islamic financial inclusion partially mediates the relationship between Sharia fintech and MSME development, suggesting that the benefits of fintech adoption are strengthened through broader access to Sharia-compliant financial services. The structural model explains 50.1% of the variance in MSME development. These findings underscore the strategic role of Sharia fintech in fostering an inclusive Islamic financial ecosystem and promoting sustainable MSME growth. While the findings provide valuable insights into Islamic digital finance, they are based on MSMEs operating in Parepare City and should therefore be interpreted within this local context. This study contributes to the literature on Islamic digital finance by providing empirical evidence on the mediating role of Islamic financial inclusion and offers practical implications for policymakers, Islamic financial institutions, and fintech providers.
The Influence of Motivation and Digital Literacy on Entrepreneurial Interest: A Study of IAIN Parepare Alumni Shonia Moons; Islamul Haq; Syahriyah Semaun; Muzdalifah Muhammadun; Andi Ayu Frihatni
Al-Iftah: Journal of Islamic studies and society Vol. 7 No. 1 (2026): Al-Iftah: Journal of Islamic studies and society
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/aliftah.v7i1.17337

Abstract

This study aims to empirically examine the partial and simultaneous effects of motivation and digital literacy on the entrepreneurial interest of alumni from the State Islamic Institute (IAIN) Parepare. Employing a quantitative method with a causal explanatory approach, research data were systematically gathered via structured questionnaires from a purposive sample of 80 alumni. The collected data were analyzed using multiple linear regression, partial t-tests, simultaneous F-tests, Pearson correlation, and a one-sample t-test. The empirical results demonstrate that motivation and digital literacy simultaneously exert a positive and highly significant effect on entrepreneurial interest, explaining 78.1% of the total variance (R Square = 0.781). Partially, motivation which integrates the psychological need for achievement with the theological foundation of the Islamic work ethic significantly drives entrepreneurial intentions (sig. 0.000; coefficient 0.388). Similarly, digital literacy acts as a crucial pre-business catalyst, significantly boosting entrepreneurial interest (sig. 0.001; coefficient 0.397) by enabling alumni to validate market opportunities and lower perceived risks of business failure. However, the one-sample t-test critically reveals that the actual mean scores for both motivation and digital literacy among alumni are statistically and significantly below the expected standard target value of 70 (mean differences of -13.263 and -25.338 respectively; sig. 0.000). This empirical gap directly explains the currently low absorption rate of graduates into the self-employed sector (only 8% according to tracer study data). Based on these findings, it is highly recommended that higher education institutions systematically intervene by integrating practical digital entrepreneurship competencies into the core academic curriculum. Furthermore, establishing dedicated post-campus business incubation programs is essential to proactively elevate the foundational motivation and technical capacities of graduates, effectively transforming their latent entrepreneurial intentions into successful, sustainable actualized business ventures
PENGARUH FUNDAMENTAL, TEKNIKAL, DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA SEKTOR PERBANKAN SYARIAH YANG TERDAFTAR DI BEI MIftahul Jannah; Syahriyah Semaun; Andi Ayu Frihatni; Muzdalifah Muhammadun; Damirah
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 2 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i2.1867

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor fundamental, teknikal, dan makro ekonomi terhadap harga saham pada sektor perbankan syariah yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Faktor fundamental diproksikan oleh Current Ratio (CR), Earnings Per Share (EPS), dan Debt to Equity Ratio (DER), faktor teknikal diproksikan oleh Trading Volume Activity (TVA), sedangkan faktor makro ekonomi diproksikan oleh inflasi dan nilai tukar. Penelitian ini menggunakan pendekatan asosiatif dengan jenis penelitian field research. Data yang digunakan merupakan data sekunder yang diperoleh dari empat bank syariah yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Trading Volume Activity (TVA), dan inflasi tidak berpengaruh signifikan terhadap harga saham karena memiliki nilai probabilitas lebih besar dari 0,05. Sebaliknya, nilai tukar berpengaruh positif dan signifikan terhadap harga saham dengan nilai probabilitas sebesar 0,0420 (< 0,05). Hasil uji simultan menunjukkan nilai F-statistic sebesar 1,809524 dengan probabilitas 0,172485 (> 0,05), sehingga faktor fundamental, teknikal, dan makro ekonomi secara bersama-sama tidak berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa pergerakan harga saham perbankan syariah selama periode penelitian lebih dipengaruhi oleh faktor lain di luar model penelitian.
THE INFLUENCE OF MUDHARABAH AND MUSYARAKAH FINANCING ON THE FINANCIAL PERFORMANCE OF SHARIA BANKING IN INDONESIA Nur Arnis Irmawati -; Andi Ayu Frihatni; I Nyoman Budiono
Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13200

Abstract

Mudharabah financing refers to income derived from a partnership arrangement in which the first party provides the full capital, while the second party is responsible for managing the funds. Profits from the business venture are distributed according to a mutually agreed contract, whereas any losses are entirely borne by the Islamic bank, unless the fund manager is proven to have acted intentionally, negligently, or in breach of the agreement. In contrast, musyarakah financing is income obtained from a cooperative agreement between a capital provider and a fund manager for a specific business, in which both parties agree to share profits and bear the risks based on a predetermined mutual agreement. This study aims to investigate whether musyarakah and mudharabah financing influence the financial performance of Islamic banking in Indonesia. The research applies an associative quantitative method, utilizing secondary data collected through documentation techniques. Data were analyzed using SPSS version 25, with classical assumption tests and hypothesis testing employed to assess the relationships. The research findings indicate that mudharabah financing, when examined individually, does not have a significant impact on financial performance. This is supported by the t-test results, where the calculated t-value (1.791) is less than the t-table value (2.06), and the significance value (0.087) exceeds 0.05. Similarly, musyarakah financing also does not have a significant influence on financial performance, as shown by the t-test result where the calculated t-value (0.274) is less than the t-table value (2.06), with a significance value of 0.786, which is greater than 0.05. However, when tested simultaneously, mudharabah and musyarakah financing together show a significant influence on financial performance. This is demonstrated by the F-test result, in which the calculated F-value (4.244) is greater than the F-table value (3.36), and the significance level (0.027) is below the 0.05 threshold.
THE EFFECT OF INTELLECTUAL CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON PROFITABILITY IN MINING COMPANIES LISTED ON THE IDX FOR THE 2021-2023 PERIOD Nurul Istiqoma; Andi Ayu Frihatni
Islamic Financial And Accounting Review Vol. 3 No. 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14958

Abstract

Intellectual Capital emphasized that the company's resources are intangible assets, such as knowledge and skills that are very important to create added value and competitive advantage for the company in question. Corporate Social Responsibility (CSR) also emphasizes that companies must integrate social responsibility in their business strategies for long-term sustainability. This study aims to determine the influence of Intellectual Capital and Corporate Social Responsibility (CSR) on profitability in mining companies listed on the IDX. This study uses quantitative research. The population used is mining sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population used was 63 companies, the sample selection used the purposive sampling technique so that 12 companies were obtained. The methods used are classical assumption test, multiple linear regression and hypothesis test. The results of this study show that partially and simultaneously there is no significant influence between the variables of Intellectual Capital and Corporate Social Responsibility on the possibility. Although the company manages the resources it has to gain a competitive advantage to create company value, it has nothing to do with the profitability creation that is done. Corporate Social Responsibility if measured in a short-term horizon, such as annual, the positive impact is likely to not be detected quantitatively, so the results appear to be partially insignificant. Within the specific time period covered by this study, the impact on profitability may not have been realized or strong enough to show a significant simultaneous influence.
ANALYSIS OF THE APLICATION OF ENVIRONMENTAL COST ACCOUNTING IN WASTE MANAGEMENT AT AISYIYAH ST. KHADIJAH PINRANG HOSPITAL Ulil Albab; Abdul Hamid; Andi Ayu Frihatni
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15566

Abstract

Environmental accounting is a branch of accounting that focuses on recording, managing, and reporting the environmental impacts of a company’s operational activities. This includes information related to the management of costs associated with waste treatment, energy use, and other natural resource consumption. Environmental accounting also plays an important role in ensuring transparency to external stakeholders, such as the government and the public, allowing organizations to demonstrate their commitment to sustainability and compliance with environmental regulations. This study aims to examine the implementation of environmental cost accounting and waste management practices at RSU Aisyiyah St. Khadijah Pinrang. This research employs a descriptive approach with a qualitative research design. Data were collected through three methods: observation, interviews, and documentation. The data analysis techniques used in this study include data reduction, data presentation, and data verification. The findings of this study indicate that RSU Aisyiyah St. Khadijah Pinrang has not yet implemented environmental cost accounting in accordance with the indicators used in this research, which include control costs, prevention costs, cleaning costs, and environmental revenue. However, the hospital’s waste management practices demonstrate good performance and comply with MKLH Regulation No. 16 of 2016. The hospital has managed its waste according to key indicators of waste management, such as the separation of medical and non-medical waste, the separation of infectious and non-infectious waste, clean water management, and staff education related to hospital waste.
Pengaruh Harga terhadap Keputusan Transaksi Pre-order Shopee dengan Label Halal sebagai Variabel Mediasi Raidatul Umanah; Syahriyah Semaun; Damirah Damirah; Andi Ayu Frihatni
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol. 8 No. 2 (2026): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v8i2.17466

Abstract

The practice of pre-ordering imported cosmetics on Shopee raises concerns among Muslim consumers regarding the halal status of products. This study aims to analyze the effect of price on pre-order transaction decisions among FEBI IAIN Parepare students, with the halal label as an intervening variable. The study employs a quantitative approach using the PLS-SEM method assisted by SmartPLS. Data were collected from 100 respondents selected through purposive sampling. The results show that price does not have a significant direct effect on transaction decisions. In contrast, the halal label has a positive and significant direct effect on transaction decisions. The mediation test proves that the halal label acts as a full mediator in the relationship between price and transaction decisions. Thus, students use price as an indicator to validate the authenticity of the halal label. For FEBI IAIN Parepare students, halal assurance is an absolute requirement that is far more decisive in making transaction decisions than merely seeking a low price. These findings imply that manufacturers and e-commerce platforms need to prioritize transparency of halal product information to enhance Muslim consumers' trust in conducting pre-order transactions.
Co-Authors Abdul Hamid Andi Bahri S. Damirah Damirah Damirah Halfiah Rustamin I Nyoman Budiono Islamul Haq MIftahul Jannah Muliati Muzdalifah Muhammadun Nur Arnis Irmawati - Nurul Istiqoma Raidatul Umanah Shonia Moons Syahriyah Semaun Syamsul Ma&#039;arif Ulil Albab