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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura UNEJ e-Proceeding Jurnal Ilmiah Ekonomi Islam JST ( Jurnal Sains Terapan ) Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal Komunikasi Profesional Iqtishoduna: Jurnal Ekonomi Islam Jurnal GeoEkonomi Abdimas Universal Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Darma Agung BUDGETING : Journal of Business, Management and Accounting Jurnal Kewarganegaraan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bhinneka Gemilang: Jurnal Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Journal of Mujaddid Nusantara JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Al-Manar Journal of Economic and Social Studies
Rihfenti Ernayani
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Balikpapan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Debt to Equity Ratio Terhadap Cost of Debt pada Perusahaan Manufaktur Sebsektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Puput Aprilia Sinaran; Rihfenti Ernayani; Butet Wulan Trifina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11713

Abstract

This study aims to determine the effect of tax avoidance, company size, and the debt-to-equity ratio on the cost of debt in manufacturing companies in the miscellaneous industry subsector listed on the Indonesia Stock Exchange for the period 2022–2024. The sampling technique used purposive sampling with secondary data in the form of the companies' annual financial reports. Data analysis was performed using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS 25.The results indicate that tax avoidance and the debt-to-equity ratio influence the cost of debt, while company size does not.
EDUKASI MANAJEMEN KEUANGAN UNTUK UMKM: STRATEGI PENGELOLAAN KAS DAN LAPORAN KEUANGAN YANG EFEKTIF Ari Purwanti; Eko Wiji Pamungkas; Aspiati A. Samiun; Alfiana Alfiana; Rihfenti Ernayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45734

Abstract

Salah satu tantangan mendasar yang dihadapi oleh pelaku UMKM adalah rendahnya literasi keuangan, yang berdampak pada lemahnya kemampuan dalam mengelola kas dan menyusun laporan keuangan. Tujuan dilakukan pengabdian ini adalah untuk edukasi manajemen keuangan untuk UMKM: strategi pengelolaan kas dan laporan keuangan yang efektif. Kegiatan pengabdian kepada masyarakat dengan judul "Edukasi Manajemen Keuangan untuk UMKM: Strategi Pengelolaan Kas dan Laporan Keuangan yang Efektif" menggunakan pendekatan kajian pustaka (literature review) sebagai dasar penyusunan materi edukasi. Pendekatan ini dilakukan untuk mengidentifikasi, menelaah, dan menganalisis berbagai sumber ilmiah yang relevan guna membangun kerangka teoritis dan praktis yang mendasari strategi edukasi keuangan bagi UMKM. Kegiatan pengabdian kepada masyarakat ini berhasil meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola keuangan, khususnya dalam hal pengelolaan kas dan penyusunan laporan keuangan sederhana. Sebagian besar peserta awalnya belum memiliki kebiasaan mencatat transaksi keuangan secara sistematis dan mencampuradukkan keuangan usaha dengan keuangan pribadi.
PENINGKATAN LITERASI KEUANGAN DIGITAL BAGI UMKM DALAM MENGHADAPI EKONOMI BERBASIS TEKNOLOGI Irdawati Irdawati; Billy Dewantara; Claudya Nurcahaya; Rihfenti Ernayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.48383

Abstract

Transformasi digital yang terjadi secara global telah memunculkan ekosistem ekonomi baru yang berbasis teknologi, seperti digital payment, e-commerce, financial technology (fintech), dan sistem keuangan berbasis aplikasi. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pelatihan praktis mengenai literasi keuangan digital kepada para pelaku UMKM, khususnya dalam hal penggunaan aplikasi keuangan, transaksi digital, keamanan data finansial, serta manajemen keuangan berbasis teknologi. Penelitian pengabdian kepada masyarakat ini menggunakan metode kajian pustaka (literature review) sebagai pendekatan utama untuk mengkaji berbagai teori, konsep, dan temuan sebelumnya yang relevan dengan topik peningkatan literasi keuangan digital bagi UMKM. Kegiatan pengabdian kepada masyarakat ini telah berhasil memberikan pemahaman dasar dan keterampilan praktis kepada pelaku UMKM terkait pentingnya literasi keuangan digital dalam menghadapi tantangan dan peluang ekonomi berbasis teknologi.
Role of Workload and Work Discipline on Employee Performance in Machine Distributor Company Rihfenti Ernayani; Rachmad Hidayat; Dyah Palupiningtyas; Sudirman; Deddy Novie Citra Arta
Jurnal Kewarganegaraan Vol 4 No 2 (2020): Desember 2020
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4472

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara beban kerja dan disiplin kerja terhadap kinerja karyawan pada PT. Orientama Makmur Abadi. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada 100 pegawai PT. Orientama Makmur Abadi. Hasil uji hipotesis (uji t) menunjukkan bahwa variabel beban kerja berpengaruh signifikan terhadap variabel kinerja karyawan. Hal ini ditunjukkan oleh nilai t hitung sebesar 3,375> t tabel 1,984 yang lebih besar dari t tabel. Demikian juga, disiplin kerja memiliki pengaruh yang signifikan terhadap variabel kinerja karyawan dengan t hitung 4,855> t tabel 1,984 yang lebih besar dari t tabel. Kesimpulan dari penelitian ini adalah bahwa beban kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja karyawan. Kata Kunci: Beban Kerja, Disiplin Kerja, Kinerja Karyawan
Behavioral Finance Factors Influencing Investment Decisions Among Generation Z Investors Irdawati Irdawati; Rihfenti Ernayani; Sarni Handayani Puspita Sari; Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10910

Abstract

The rapid growth of digital financial technology has significantly increased the participation of young investors, particularly Generation Z, in financial markets. However, investment decisions made by this generation are often influenced not only by rational financial analysis but also by psychological and behavioral factors. This study aims to examine behavioral finance factors that influence investment decisions among Generation Z investors. The study focuses on key behavioral aspects such as overconfidence bias, herding behavior, loss aversion, risk perception, and financial literacy, which are widely recognized as important determinants of individual investment behavior. This research employs a systematic literature review method to analyze relevant academic studies related to behavioral finance and investment decision-making. Data were collected from scholarly databases such as Google Scholar, Scopus, Web of Science, and ScienceDirect. The selected literature was analyzed to identify key themes, theoretical frameworks, and empirical findings regarding behavioral biases affecting investment decisions. The findings indicate that behavioral factors significantly influence the investment decisions of Generation Z investors. Overconfidence and herding behavior often lead investors to rely on personal judgment or market trends rather than objective analysis. In addition, loss aversion and risk perception affect how investors respond to potential gains and losses. Financial literacy is also found to play a crucial role in helping investors make more rational and informed investment decisions.
Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia Rihfenti Ernayani; Robiyanto Robiyanto; Sudjinan Sudjinan
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1055

Abstract

This study aims to determine and obtain empirical evidences regarding the effect of deposits, product asset management, and rate of inflation on profit distribution management at Sharia Commercial Banks in Indonesia during 2012-2014 periods. By using purposive sampling, 10 samples of Sharia Commercial Banks were observed on a quarterly basis, and the 120 panel data were gained. The data were analyzed by employing multiple linear regression. The result shows that Deposits have positive significant effects on Profit Distribution Management. Productive Assets Management has negative significant effects on Profit Distribution Management. Rate of Inflation has negative significant effect on Profit Distribution Management. Deposits, Productive Assets Management, Rate of Inflation simultaneously have significant effects on Profit Distribution Management.
Pengaruh Literasi Keuangan, Pendapatan, Risiko Investasi, dan Fluktuasi Harga Emas terhadap Minat Berinvestasi Emas Nasabah Bank Syariah Indonesia Cabang Balikpapan Muhammad Sayid Abdullah Ali; Rihfenti Ernayani; Ita Yuni Kartika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.13035

Abstract

The research aims to identify the influence of financial literacy, income, investment risk, and gold price fluctuations on customers’ interest in gold investment at Bank Syariah Indonesia Balikpapan Branch. The research was conducted at Bank Syariah Indonesia Balikpapan Branch. The research uses primary data types with data collection techniques through the distribution of questionnaires in google form and directly. The sampling method used is the Total Sampling and the sample obtained was 1.200 respondents. The data analysis methods used in the study are Partial Least Square-Structure Equation Model (PLS-SEM) with the smartPLS3.0 application. The results of the study show that financial literacy, investment risk, and gold price fluctuations each affects the customers’ interest in gold investment at Bank Syariah Indonesia Balikpapan Branch. However, income does not affect the customers’ interest in gold investment at Bank Syariah Indonesia Balikpapan Branch.
Analysis of Transparency, Accountability, and Corporate Governance on Financial Performance in Digital Companies Octojaya Abriyoso; Dodi Siswanto; Samsidar; Rihfenti Ernayani; Musran Munizu
Indonesian Journal of Business Analytics Vol. 6 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i2.16460

Abstract

The development of financial performance in the digital company sector over the past decade reflects a highly dynamic transformation from an aggressive growth phase to a more stable profitability phase. In the early stages of growth, digital companies tended to prioritize market expansion and massive user acquisition, often recording negative operating cash flow in order to build a dominant ecosystem. The purpose of this study is to analyze the influence of transparency, accountability, and corporate governance on financial performance in digital companies. This research is a comparative causal study with a quantitative approach. The population of this study was digital companies listed on the Indonesia Stock Exchange during the reporting years 2020 to 2025, with criteria including technology issuers, data centers, and digital banks. The sampling technique used was purposive sampling. Based on predetermined criteria, the sample in this study was 15 digital companies. This research analysis uses multiple linear regression analysis. The results show that transparency has a significant effect on financial performance in digital companies. Accountability has a significant effect on financial performance in digital companies. Corporate governance has a significant effect on financial performance in digital companies.
Blockchain-Enabled Digital Financial Systems in Islamic Banking: Evidence from a Systematic Literature Review Rihfenti Ernayani
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April
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.v15i1.3010

Abstract

This study provides a comprehensive review of blockchain-based digital financial systems in Islamic banking, synthesizing recent developments, challenges, and prospects for integrating blockchain within Shariah-compliant financial institutions. Using a qualitative systematic literature review approach, data were collected from peer-reviewed theoretical and empirical studies indexed in Google Scholar and Mendeley Data. The review systematically examines research methodologies, technological applications, and their implications for Islamic finance. The findings indicate that blockchain adoption significantly enhances security, transparency, and operational efficiency in Islamic banking processes. However, critical challenges persist, particularly regarding Shariah compliance, governance mechanisms, and the alignment of blockchain applications with Islamic ethical principles. The study highlights key determinants influencing blockchain adoption, including governance structures, regulatory readiness, and Shariah oversight. To address existing gaps, this research integrates Shariah principles into the analytical framework, ensuring that ethical values remain central to digital financial innovation. The study contributes to the literature by mapping blockchain research to the core functions of Islamic banks and by proposing a Sharia-compliant blockchain system model, along with a future research roadmap. In practice, the findings provide strategic guidance for Islamic banks on implementing smart contracts, strengthening Shariah audits, reducing operational costs, and fostering digital product innovation.
Pengaruh Debt To Equity Ratio, Net Profit Margin, Dan Current Ratio Terhadap Dividend Payout Ratio Nabillah Choirun Nisa; Rihfenti Ernayani; Purwo Atmojo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.20321

Abstract

Penelitian ini bertujuan untuk menguji pengaruh debt to equity ratio, net profit margin, dan current ratio terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 112 sampel dari 235 populasi perusahaan. Data dianalisis menggunakan regresi linier berganda yang meliputi uji asumsi klasik dan uji hipotesis dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa debt to equity ratio dan net profit margin berpengaruh negatif signifikan terhadap dividend payout ratio, sedangkan current ratio tidak berpengaruh signifikan terhadap dividend payout ratio. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap dividend payout ratio dengan kontribusi sebesar 25,3 persen.
Co-Authors Aa Hubur Abdiannur Abdiannur Ahmad, Srifatmawati Akhmad Baidun Akhmad Nur Zaroni Alfiana Amiruddin Hamzah Anantadjaya, Samuel PD Andi Hidayatul Fadlilah Ari Purwanti Arifin, Sa'ad Nico Asep Saepudin Aspiati Samiun Azizi, Muhammad BillY Dewantara Bustomi, Thomas Butet Wulan Trifina, Butet Wulan C. Prihandoyo Cakranegara, Pandu Adi Cici Apriliya Citra Arta, Deddy Novie Citra Dewi Claudya Nurcahaya Cut Susan Octiva desi kristanti, desi Dewi Rachmania Didik Hadiyatno Dimas Rama Pramudia Dodi Siswanto Dyah Mieta Setyawati Effendi, Ryan Eni Rakhmawati Fachrurazi Febby Fitria Ferdy Leuhery Festus Evly R.I. Liow firman Fitriani Gerdha Erlinda Sari Lapoliwa GS , Achmad Daengs Hairul Anam Heidi Siddiqa Hesty Erviani Zulaecha I Nyoman Tri Sutagana Ika Makherta Sutadji Ika Makherta Sutadji Ilham Arief IRA PRATIWI Irdawati Irdawati Irwan Moridu Irwan Moridu Iwan Henri Kusnadi Jayanti, Ansri Kartika, Ita Yuni Klemens Mere lestari, winda Lipo Andy Willian Oey Liza Syah Putri Lucky Radi Rinandiyana Lucy Indah Jayanti M. Dedy Eko Trisyono Safari Miswaty Miswaty Mohamad Zulman Hakim Muhammad Asir Muhammad Azizi Muhammad Imam Asnawi Muhammad Sayid Abdullah Ali Musran Munizu Nabillah Choirun Nisa Nadi Hernadi Moorcy Nainunis, Nainunis Natalia Reyne Lumentah Nina Indriastuty Nuah P. Tarigan, Nuah P. Nur Dafiq Nur Widyawati Nurlia Nurlia Octojaya Abriyoso PA Andiena Nindya Putri Palupiningtyas, Dyah Pamungkas, Eko Wiji Pandji Santosa Puput Aprilia Sinaran purwo Atmojo Rachmad Hidayat Rachmad Hidayat Rahul Chauhan Ranita Ramadhani Rianti Setyawasih Robiyanto Rosdarni Rosdarni Rustandi Rustandi Sa'ad Nico Arifin Salomi Jacomina Hehanussa Samsidar Sarni Handayani Puspita Sari Sarni Handayani Puspita Sari Shylvia Andriani Srifatmawati Ahmad Sudirman Sudirman Sudjinan Sudjinan Sugianto, Efendi Sukimin Sukimin Suratman Suratman Syahriah Madjid Tamzil Yusuf Tati Sarihati Theresia Wahyuni Timotius, Elkana Toguan, Zulfikri Upik Djaniar Vinnie Setia Anggraini winda lestari Windy Johan Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Yosua Arif Susanto