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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi BEMAS: Jurnal Bermasyarakat Kontigensi: Jurnal Ilmiah Manajemen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Journal of Innovation Research and Knowledge Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Indonesian Journal Economic Review (IJER) West Science Business and Management JIMIA Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Pengabdian Masyarakat dan Riset Pendidikan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Ash-Shidqu: Jurnal Ekonomi Syariah Jurnal Pengabdian dan Inovasi Masyarakat Indonesian Journal of Business and Entrepreneurship Research INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Alfiana
Universitas Muhammadiyah Bandung, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Dividen Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Rafli Renaldi; Alfiana Alfiana; Pujiyanti Pujiyanti
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9q780e39

Abstract

This study aims to examine the influence of dividends and capital structure on firm value in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The independent variables consist of the Dividend Payout Ratio (DPR) and Debt to Equity Ratio (DER), while firm value is measured using Tobin’s Q (PBV). The sample includes five retail companies: PT Matahari Department Store Tbk (LPPF), PT Ramayana Lestari Santosa Tbk (RALS), PT Ace Hardware Indonesia Tbk (ACES), PT Sumber Alfaria Trijaya Tbk (AMRT), and PT Erajaya Swasembada Tbk (ERAA). The analysis employs a panel data regression model, selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. All tests indicate that the Random Effect Model (REM) is the most appropriate. Normality assumptions are met, although a high correlation between independent variables indicates potential multicollinearity. The REM results reveal that DPR has a significant positive effect on firm value (p = 0.0006), indicating that higher dividend payments enhance market perception of firm value. Meanwhile, DER shows a significant negative effect (p = 0.0004), suggesting that high leverage reduces firm value. Simultaneously, DPR and DER significantly affect firm value (F-statistic p = 0.004664), with a contribution of 33.03% explained variance. These findings highlight the importance of stable dividend policies and prudent financing decisions to improve firm value in the retail industry, which is highly sensitive to economic changes and consumer demand shifts.
Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA) Pada Perusahaan Properti di BEI Periode 2021-2024 Rafli Maulana Yusuf; Alfiana Alfiana; Siti Kodariah
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/aa6hyy10

Abstract

The property and real estate sector faced complex challenges in the 2021-2024 period due to post-pandemic recovery and global economic fluctuations. This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX). The research method used is quantitative with a purposive sampling technique, resulting in 10 sample companies with a total of 40 observations during the 2021-2024 period. Data analysis was performed using panel data regression with the selected Random Effect Model (REM). The partial test results (t-test) show that the Current Ratio has no significant effect on ROA with a negative direction. Conversely, the Debt to Equity Ratio has a positive and significant effect on ROA, indicating the effectiveness of using financial leverage in increasing profits. Simultaneously (F-test), CR and DER have a significant effect on ROA. The Adjusted R-squared value of 11.58% shows the contribution of the independent variables in the model, while the rest is influenced by other factors outside the study.
FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING IN FINANCIAL COMPANY Muhtar Sapiri; Ardiani Ika Sulistyawati; Muklis Muklis; Alfiana Alfiana; Rizki Listyono Putro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): 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/dyh7eg65

Abstract

Indonesia's banking sector has experienced recurrent fraud incidents, particularly those involving falsified financial statements, revealing persistent vulnerabilities despite heightened regulatory scrutiny. These issues position banking and financial services as one of the most fraud-prone industries in Indonesia, necessitating a deeper understanding through advanced frameworks like the fraud pentagon theory, which identifies pressure (Financial Target) as a primary driver of dishonest reporting, alongside opportunity (Financial Stability), rationalization (Change in Auditor), competence (Change in Director), and arrogance (CEO’s Photo Frequency). This study utilizes secondary data obtained from the IDX, with 30 companies as samples, resulting in 150 panel data points from the banking and financial sector in Indonesia. The data was analyzed using Eviews. The research indicate that only the financial target variable, proxied by ROA, has a positive and significant effect. Meanwhile,the other variables are insignificant, although the variables financial stability, change in auditor, and change in director show a negative direction. The implications of these findings suggest that by increasing its application in developing market environments and demonstrating that not all proxies suggested for ability and arrogance have predictive power in non-Western environments like Indonesia, where cultural and institutional factors can reduce their relevance, this research advances the Fraud Pentagon Theory. Specifically, this casts doubt on the universality of arrogance as an incentive for deception, arguing that the visual depiction of leadership is more consistent with enhancing corporate image than with dishonesty.
Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework Hadi Purnomo; Nicko Albart; Kurniati Karim; Listiana Sri Mulatsih; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2981

Abstract

Tax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions.
Analyzing the Value Chain in Islamic Banking Financing: An Islamic Economic and Global Financial Perspective Ali Akbar; Elsya Meida Arif; Vensy Vidya; Alfiana; Dipa Teruna Awaludin; Nirsetyo Wahdi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3673

Abstract

This research investigates and critically analyzes the financing value chain within Bank Syariah Indonesia. Employing a case study methodology, the study explores a specific phenomenon in depth through systematic interviews, direct observations, and document analysis to capture the case's contextual and structural intricacies. The selection of informants was carried out purposefully to ensure relevance to the research objectives, as the credibility and validity of qualitative findings largely depend on the suitability of participants. The informants comprised individuals holding strategic roles and possessing substantial insights into the studied context, specifically one leader and one staff member representing each relevant division. The study population encompasses Islamic banking institutions operating in Indonesia. The findings reveal that the problem formulation and data analysis regarding Value Chain Analysis under Sharia principles highlight several key aspects. The implementation of Value Chain Analysis integrated with Sharia-based frameworks aligns with Good Corporate Governance practices, grounded in five core principles essential to achieving sound governance standards.
PENGARUH KUALITAS PRODUK DAN BRAND AMBASSADOR HELM MEREK KYT TERHADAP MINAT BELI KONSUMEN Iwan Maulana; Helin G. Yudawisastra; Alfiana
ASH-SHIDQU: JURNAL EKONOMI SYARIAH Vol 1 No 2 (2025): Ash-Shidqu: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/ashshidqu.v1i2.782

Abstract

Dalam persaingan industri helm yang ketat, kualitas produk dan citra brand ambassador menjadi faktor kunci yang memengaruhi keputusan konsumen. Tujuan penelitian ini adalah untuk mengetahui bagaimana kualitas produk dan brand ambassador mempengaruhi minat beli konsumen pada helm merek KYT. Studi ini dilakukan terhadap wajib pajak di Wilayah II Samsat Kawaluyaan Kota Bandung dengan menggunakan metode deskriptif dan verifikatif. Data yang digunakan adalah data primer melalui penyebaran kuesioner kepada 400 responden yang menggunakan helm KYT. Hasil analisis regresi menunjukkan bahwa kualitas produk mempengaruhi minat beli secara signifikan dan brand ambassador mempengaruhi minat beli secara signifikan. Secara simultan, kedua variabel tersebut memengaruhi minat beli. Berdasarkan temuan ini, KYT harus meningkatkan kualitas produk dan memilih brand ambassador dengan lebih cermat untuk meningkatkan persepsi merek yang positif dan meningkatkan minat beli konsumen. Kata Kunci: Kualitas Produk; Brand Ambassador; Minat Beli; Helm KYT
Co-Authors A Ratna Sari Dewi Abdul Basir Abdul Munim Al Basmeleh Achmad Abdul Azis Adam Devan Ferdian Adi Suroso Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Adzirah Muzaffirah Afrian Insan Kamil Aghnia Yasyfa Ai Malita Wulandari Al-Amin Ali Akbar Alma Aulia Siffa Almaira Sarah Junjunan Amira Muthi Ghassani Amiruddin Amiruddin Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Primafira Bumandava Eka Anggi Mahmuddin Anggi Mahmudin Anggun Fitria Novianti Anisa Roshy Rosdian Annisa Pratiwi Sundari Aprih Santoso Ardiani Ika Sulistyawati Ari Assrishan Sosh Mantoro Ari Purwanti Ari Purwanti Arif Budiarto Aris Kurniawan Asep Rizal Asep Rizal Asep Rizal Maulana Asep Saepuloh Asfahani Asfahani Aspiati Samiun Astri Astri Ayesa Aulia Sofwa Ayesa Sofwa Aulia Azmi Syarif Bambang Baren Sipayung Butar Butar, Ribka Sari Chairil Akhyar Chika Putri Irwanda Christine Riani Elisabeth Dava Indira Dandy Dede Gustian Dede Hertina Dewi Rachmania Dhafin Al-Rasyid Dhafin Al-Rasyid Dhafin Al-Rasyid Sastradireja Dini Mardiani Dini Nurhandayani Dipa Teruna Awaloedin Djalalludin Akbar Djalaludin Akbar Dwihandoko, Toto Heru Edy Susanto Eko Budi Lestari Elky Rimba Priatna Ellyta Ellyta Elsya Meida Arif Eni Rakhmawati Eris Sudarisman Erwin Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fadila Almahdali Fadila Siti Nuraeni Fadlillah Ramadhan Fajar Fajar Fajriani Azis Fajriani Azis Farida Farida Farini Limbong Fatimah Rahman Fiqi Ardi Abdurahman Masdar Fitriana Rakhma Dhanias Fitriansyah Fitriansyah Fredy Olimsar Frits Oscar Fanggidae Ghina Aulia Asy-syifa Ghulam Priyatna Yoniar Ghulam Yoniar Priatna H. Qur’ani Noor Hadi Purnomo Hadi Purnomo Hajar Chair Arrachman Hakim Hakim Hariandy Hasbi Hasyim, Abdul Malik Helin G Yudawisastra Heny Herawati Herawati Herawati Heri Setiawan Hermiyetti Hermiyetti Hesti Hisani Latifah Hamdah Hesty Erviani Zulaecha Humaidah Muafiqie I KADEK WIRA DHARMA PRAYANA Indra Krishernawan Intan Nur’aini Irma M Nawangwulan Irwan Moridu Iwan Harsono Iwan Maulana Iwan S Seber Jemmy Christian Rakinaung Kakaly, Sulastri Khoirul Umam Hasbiy Klemens Mere Klemens Mere Kurniati Karim Kylla Almira Rahma Fadzillah Lanina Pratiwi Listiana Sri Mulatsih Listiana Sri Mulatsih Liza Husnita Loso Judijanto M Ramadhika Gautama K Mahdi Maisya Hayina Zahra Maisya Hayina Zahra Zahra Maliha Rizka Humaira Mario Maulana Wardhana2 Mayndarto, Eko Cahyo Meilanie Tri Pratiwi Mila Salbiyah MISMIWATI, MISMIWATI MISMIWATI Moh Rohim Suharyadi Mohamad Zulman Hakim Mohammad Gifari Sono Mohammad Ramadhika Gautama Kartiwa Mohd Syahrin Muhamad Luthfi Mubarok Muhamad Stiadi Muhamad Zaki Muhammad Alfin Alfarizi Muhammad Asir Muhammad Azizi Muhammad Azizi Muhammad Irfan Fauzan Muhammad Luthfi Mubarrok Muhammad Saddam Ihza Husain Muhammad Shofan Ambiya Muhammad Shoffan Anbiya Muhammad Syafrie Muhammad Zaki Muhtar Sapiri Muklis Muklis Muslim Musran Munizu Mutiara Hayandani Nabila Zulfa Azizah Nafsa Qolbina Istigfari Nafsa Qolbina Istighfari Nayla Rubayyina Nugraha Nekky Rahmiyati Nersiwad Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nicko Albart Nilam Meylani Nira Destiani Dewi Nirsetyo Wahdi Nisa Febrianti Nopiyanti Rahmawati Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nurdjanah Hamid Nurhikmah Sibua Nuri Triani Anggraeni Nurjanna Ladjin Nurmawati Mambuhu Nurmawati Mambuhu Nurul Afifah Nurul Laily Oktaviana Oki Dwipurwani Pamungkas, Eko Wiji Panji Setia Meijaya Petrus Loo Pina Aulia Maharani Puji Afriyeni Pujiyanti Pujiyanti Rafli Maulana Yusuf Rafli Renaldi Rahma Khairunnisa Amalia Ratnawita Ratnawita Reihan Ahmad Nurhakim Reza Fahlevi Lubis Rezario Febrianta Chandra Rezki Akbar Norrahman Rianti Setyawasih Rihfenti Ernayani Rina Apriliani Rinovian Rais Ristati Ristati Rita Zulbetti Rizal Maulana Rizki Listyono Putro Rustan Rustan Sahari Sahari Saiful Bahri Salsha Dwi Agustien Samsul Akmal Samuel PD Anantadjaya Sanita Putri Sanita Putri Yaperta Sarah Mutia Azahra Selamat Muliadi Shanita Putri Yaperta Sinta Amalia Sinta Amelia sintesa, nika Sintia Anggraeni Siska Amelia Siti Kodariah Siti Mardiana Sri Hastutik Sri Wahyuningsih Sri Yulandasari Lajai Sri Yulandasari Lajai Mandam Srifatmawati Ahmad Sudarmanto, Eko Sugiartiningsih Sukriyadi Sulistyo Budi Utomo Suparjiman Susi Nurohimah Susilo Utomo Suwarsito Syahla Nur Fikriyyah Syamsuddin Syamsuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Teti Anggita Safitri, Teti Anggita Tini Kartini Titin Hartini Tris Sudarto Umi Setyorini Ummu Kalsum Upik Djaniar Vensy Vidya Wahidah Nazmi Lailia Wasifah Hanim Wenny Desty Febrian Febrian Wildan Fathil Padil Willson Gustiawan Yasir Maulana Yesi Amelia Yofy Syarkani Yudawisastra, Helin G. Yuyu Ruhayu