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Determinan Manajemen Laba pada Bank Syariah di Indonesia Dimoderasi oleh Asimetris Informasi Heriansyah Panjaitan; Rukiah; Utari Evy Cahyani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23255

Abstract

Penelitian ini dilatarbelakangi pentingnya informasi laba yang mendorong manajemen untuk memberikan perhatian lebih terhadap angka laba yang dilaporkan. Informasi laba sering menjadi target tindakan oportunis manajemen untuk memaksimalkan kesejahteraannya dengan cara memanipulasi tampilan laba sesuai keinginan. Sehingga tujuan dilakukkannya penelitian ini adalah melihat pengaruh Komite Audit (KA), Dewan Komisaris (DK), dan Dewan Pengawas Syariah (DPS) terhadap Manajemen Laba (ML), serta apakah Asimetris Informasi (AI) dapat memperkuat pengaruh Komite Audit (KA), Dewan Komisaris (DK), dan Dewan Pengawas Syariah (DPS) terhadap Manajemen Laba (ML). Jenis Penelitian ini menggunakan metode penelitian kuantitatif. Penelitian kuantitatif adalah penelitian yang menggunakan angka dalam penyajian data dan analisis yang menggunakan uji statistik. Menurut waktu pengumpulannya penelitian ini menggunakan data panel. Berdasarkan hasil pengujian yang telah dilakukan, variabel komite audit memiliki probability sebesar 0,0818 < 0,05, maka Ha1 ditolak yang berarti tidak terdapat pengaruh komite audit terhadap manajemen laba. Selanjutnya dapat dilihat bahwa dewan komisaris memiliki nilai koefisien sebesar -0,732854 yang menunjukkan hubungan secara negatif, dimana semakin banyak peran komite audit dalam bank maka akan semakin banyak tingkat manajemen laba yang dilakukan. Variabel dewan komisaris memiliki probability sebesar 0,0010 < 0,05, maka Ha2 diterima yang berarti terdapat pengaruh dewan komisaris terhadap manajemen laba. Selanjutnya dapat dilihat bahwa dewan komisaris memiliki nilai koefisien sebesar 0,588301 yang menunjukkan hubungan secara positif. Hal ini menunjukkan bahwa jumlah dewan komisaris tidak mampu mengurangi tindakan manajemen laba. Variabel dewan pengawas syariah memiliki probability sebesar 0,0700 > 0,05, maka Ha3 ditolak yang berarti tidak terdapat pengaruh dewan pengawas syariah terhadap manajemen laba. Selanjutnya dapat dilihat bahwa dewan pengawas syariah memiliki nilai koefisien sebesar 0,434616 yang menunjukkan hubungan secara positif. Hal ini menunjukkan bahwa jumlah Dewan Pengawas Syariah tidak dapat mengurangi terjadinya tindakan manajemen laba. Variabel Asimetris Informasi tidak dapat memperkuat (memperlemah) pengaruh komite audit, dewan komisaris, dan dewan pengawas syariah terhadap manajemen laba. Hal ini dibuktikan dari hasil Uji F bahwa nilai Prob (F-statistik) 0,264633 > 0,05. Maka Ha4 ditolak yang berarti asimetris informasi tidak dapat memperkuat (memperlemah) pengaruh komite audit, dewan komisaris, dan dewan pengawas syariah terhadap manajemen laba.
The Contribution of ZIS (Zakat, Infaq, & Sadaqah) to Poverty Alleviation in North Sumatra Province Batubara, Randi Hadamean; Utary Evy Cahyani
Islamic Economics Methodology Vol. 3 No. 1 (2024): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v3i1.530

Abstract

This study aims to see the development of research on the topic of "Zakat Poverty" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Zakat Poverty" which comes from the Dimensions database with a total of 1,257 journal articles. Then, the data was processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Zakat Poverty" research development in the world. The results of the study found that in bibliometric author mapping the authors who published the most research on the theme of "Zakat Poverty" were Wildastuti; Tika; Johari; Fuadah; Beik; Irfan Syauqi; and Bahri; ES. Furthermore, based on bibliometric keyword mapping, there are 4 clusters that can become research lines with topics related to Zakat Poverty and Muslim Country, Zakat Poverty and Mustahik, Zakat Poverty and Effect, and Zakat Poverty and Cibest. Furthermore, the most used words are zakat, Muslim country, mustahik, effect, sustainable, Cibest, and SDGs.
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Loyalitas Dengan Kepuasan Sebagai Variabel Intervening dalam Menggunakan BSI Mobile Pasaribu, Mahmud; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12371

Abstract

The purpose of this study was to determine how the perceived usefulness and convenience affect customer loyalty either directly or through customer satisfaction. The discussion of this research is related to the TAM (technology acceptance model) analysis, where researchers can find out what things are phenomena in BSI Kc customers. Padangsidimpuan customers in using the BSI Mobile application. This research is quantitative research. The sample of this study was 371 samples. The data collection instrument used a closed questionnaire to BSI Kc customers. Padangsidimpuan customers who use the BSI Mobile application. Data analysis using inner model, outer model, and intervening hypothesis testing. Based on the results of the study, it is known that customer satisfaction can explain customer loyalty by 0.363 or 36.3 percent, while 63.7 percent is influenced by other variables outside of this study. The loyalty has an R2 value of 0.368 or 36.8 percent, while 63.2 percent is influenced by other variables in this study. Then there is an influence between the usefulness and ease of using the BSI Mobile application on customer satisfaction. There is an influence between the usefulness and ease of using the BSI Mobile application on customer loyalty. There is no influence between customer satisfaction using the BSI Mobile application on customer loyalty. Customer satisfaction does not mediate the usefulness and ease of using the BSI Mobile application on customer loyalty at BSI Kc. Padangsidimpuan.
Strategy for Developing the Sharia Business Management Study Program with the Canvas Business Model Approach Siregar, Rizal Ma'ruf Amidy; Muhammad, Samsuddin; Cahyani, Utari Evy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.16476

Abstract

This study aims to benchmark the Sharia Business Management Study Program (MBS Study Program) of the Syekh Ali Hasan Ahmad Addary Padangsidimpuan State Islamic University (UIN Syahada), accredited as Excellent by LAMEMBA. The approach includes canvas business model analysis and SWOT-based strategy formulation. The results of the study show that the canvas business model of the MBS Study Program consists of nine main blocks, including customer segments, value propositions, channels, customer relationships, revenue sources, key resources, key activities, key partnerships, and cost structures. The strategy formulation produces eight main strategies: diversifying funding sources through research and training collaborations, optimizing digital technology, and innovating educational services. 
Implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) 3 on the Sharia Bank Customer Behavior in Using Mobile Banking Daulay, Nurfia Sintia; Rasyid, Arbanur; Cahyani, Utari Evy; Lubis, Rizki Mulia
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.9448

Abstract

Mobile banking has transformed banking services, yet the adoption of Islamic mobile banking in North Padang Lawas Regency remains low. This study examines the impact of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovation on behavioral intention and user behavior. Using a quantitative approach, 200 respondents were selected through random sampling, and data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS) via WarpPLS 7.0. Results show that performance expectancy (β = 0.508, p < 0.001), price value (β = 0.200, p = 0.002), habit (β = 0.248, p < 0.001), and personal innovation (β = 0.152, p = 0.014) significantly influence behavioral intention, while effort expectancy, social influence, facilitating conditions, and hedonic motivation do not. Behavioral intention (β = 0.293, p < 0.001) positively impacts user behavior, with facilitating conditions (β = 0.234, p < 0.001) and habit (β = 0.136, p = 0.024) also contributing, but personal innovation showing no effect. Additionally, behavioral intention does not mediate the influence of facilitating conditions, habit, or personal innovation on user behavior. These findings highlight the importance of emphasizing perceived usefulness, affordability, and habitual engagement to boost Islamic mobile banking adoption in the region.
PENGARUH PENERAPAN ETIKA BISNIS ISLAM TERHADAP KINERJA UMKM DI KABUPATEN TAPANULI TENGAH DENGAN KEUNGGULAN KOMPETITIF SEBAGAI VARIABEL MEDIATOR Ikhwan, Ikhwan Madina Lubis; Rukiah , Rukiah; Utari, Utari Evy Cahyani
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Perkembangan Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran yang sangat penting dalam pertumbuhan ekonomi suatu negara. Di berbagai negara, termasuk Indonesia, UMKM memberikan kontribusi terbesar terhadap penyerapan tenaga kerja dan Produk Domestik Bruto (PDB). Seiring dengan perkembangan UMKM, masih terdapat berbagai permasalahan yang dihadapi oleh para pelaku UMKM. Permasalahan tersebut disebabkan oleh keterbatasan modal kerja, kualitas dan daya saing produk, rendahnya keterampilan sumber daya manusia, serta kurangnya manajemen ilmiah dan teknis dalam proses produksi dan distribusi. Penelitian ini bertujuan untuk memahami peran keunggulan bersaing sebagai variabel mediasi dalam hubungan antara penerapan etika bisnis Islam terhadap kinerja UMKM. Hasil penelitian menunjukkan bahwa jenis penelitian yang digunakan adalah penelitian kuantitatif. Penentuan sampel dilakukan dengan random sampling, sehingga diperoleh 69 responden pelaku UMKM di Kecamatan Barus, Kabupaten Tapanuli Tengah. Metode analisis data yang digunakan adalah SEM-PLS dengan bantuan aplikasi SmartPLS 4. Berdasarkan pengolahan dan analisis data, hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara Etika Bisnis Islam terhadap Keunggulan Bersaing dengan nilai koefisien jalur (0,814) dan p-value (0,000 < 0,05). Selain itu, terdapat pengaruh signifikan antara variabel etika bisnis Islam terhadap kinerja UMKM dengan nilai koefisien jalur (0,341) dan p-value (0,033 < 0,05). Keunggulan bersaing juga berpengaruh signifikan terhadap kinerja UMKM dengan nilai koefisien jalur (0,368) dan p-value (0,030 < 0,05). Keunggulan bersaing berperan sebagai mediasi dalam pengaruh etika bisnis Islam terhadap kinerja UMKM dengan nilai koefisien jalur (0,300) dan p-value (0,035 < 0,05).
Suggestions for Post-Pandemic Economic Recovery Research Agenda in Islamic Entrepreneurship Cahyani, Utari Evy; Siregar, Rizal Ma'ruf Amidy
El-Barka Journal of Islamic Economics and Business Vol. 5 No. 2 (2022)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v5i2.4789

Abstract

Introduction/Main Objectives: The concept of Islamic entrepreneurship began to develop in line with the development of Islamic economics. This study aims to provide a bibliometric analysis of the scope of Islamic entrepreneurship. Background Problems: The existence of a pandemic has caused entrepreneurs to have to adapt to a volatile, complex, and uncertain business environment. Entrepreneurs also have homework to do, which is related to economic recovery after the pandemic. Novelty: Presenting bibliometric analysis and identifying publication trends in the scope of Islamic entrepreneurship in Scopus indexed journals from 2009 to 2022. Research Methods: This study uses descriptive statistics based on 78 published articles related to Islamic entrepreneurship. The articles used journal articles, conference papers, and book sections indexed by Scopus. Data was collected by Publish or Perish which was then analyzed using VOSviewer and Excel. Finding/Results: The results show the journals that contain the most articles on Islamic entrepreneurship are The International Journal of Business and Globalization. The most cited article is “The context of Islamic entrepreneurship and business: Concepts, principles, and perspectives”. The author who has written the most about Islamic entrepreneurship is Veland Ramadani. In research on Islamic entrepreneurship, the word “entrepreneurship” is the most widely used keyword. Recent research related to Islamic entrepreneurship is related to economic growth, business innovation, SME innovation, knowledge, and socio-cultural. Conclusion: This research helps researchers determine their research position, find potential themes for future research and provide recommendations to policymakers for post-pandemic economic recovery.
Evaluasi Determinan Kepuasan Jamaah Travel Umroh: Pendekatan SERVQUAL dan Commitment-Trust Theory Nurya Ningsih, Ratna; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

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

Abstract

This study aims to analyze the influence of service quality and trust on the satisfaction of pilgrims using the services of Cahaya Palas Umrah Travel in Padang Lawas Regency. The research adopts a quantitative approach through a survey technique. The population comprises all pilgrims who have used the services of the travel agency, with 198 respondents selected as the sample using the Slovin formula. The data collection instrument was a questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with SPSS version 25. The findings indicate that both service quality and trust significantly influence pilgrim satisfaction, both partially and simultaneously. These results highlight the importance of improving service quality and fostering trust in maintaining customer loyalty.
BIBLIOMETRIC ANALYSIS OF HALAL LIFESTYLE MARKETING MIX FOR THE PERIOD 2020-2025 WITH VOS VIEWER Harahap, Mastika Sari; Siregar, Rosnani; Cahyani, Utari Evy
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.11083

Abstract

This study aims to explore research trends on the marketing mix in the context of the halal lifestyle using bibliometric analysis. Using the VOSviewer software, this research analyzes 997 documents published between 2020 and 2025 related to this topic. The findings indicate that the topic of the halal lifestyle marketing mix is gaining increasing attention from researchers, with journal publications being the primary source of information. Network visualization reveals five main clusters related to marketing aspects, religiosity, purchasing decisions, halal supply chains, and digital marketing. This study provides insights into research trends and the future direction of halal product marketing strategies.
BIBLIOMETRIC MAPPING OF INFLATION DUE TO THE COVID-19 PANDEMIC IN INDONESIA USING VOSVIEWER Pasaribu, Putri Amelia; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.11085

Abstract

This study aims to examine the impact of the COVID-19 pandemic on inflation in Indonesia. The pandemic has had a wide and profound effect on various aspects of life, including the economy. Disruptions in supply chains, changes in consumer demand patterns, and government policies are the main factors affecting inflation during the pandemic. Factory closures and social restrictions have led to shortages of goods and raw materials, thus driving up prices. Meanwhile, the increase in demand for staples and medical products has not been offset by an increase in supply, causing a spike in prices. The government's fiscal and monetary stimulus policies have also increased the money supply, potentially driving further inflation. Fluctuations in energy prices during the pandemic have also contributed to the dynamics of inflation in Indonesia. The bibliometric method is used to identify research trends, inflation and covid-19 in Indonesia as well as researcher collaboration on this topic.