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Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja dan Tingkat Pendidikan Terhadap Penggunaan Infomasi Akuntansi pada Pelaku UMKM di Kota Balikpapan Ira Pratiwi; Rihfenti Ernayani; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): 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.v6i3.7022

Abstract

This study aims to determine the effect of accounting knowledge, business experience, work motivation, and education level on the use of accounting information at MSMEs in Balikpapan City. The sampling technique used purposive sampling and obtained a sample of 105 samples from 13,732 population. The data analysis technique used is validity test, reliability test and hypothesis testing using Smart-PLS 3.0 application. The result of the research shows that accounting knowledge, business experience, work motivation, and education level affect the use of accounting information in MSMEs in Balikpapan City.
Faktor-faktor yang Mempengaruhi Minat UMKM untuk Menggunakan Aplikasi SIAPIK di Kota Balikpapan Febby Fitria; Rihfenti Ernayani; Ika Makherta Sutadji
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): 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.v6i3.7033

Abstract

The purpose of this study was to determine the interest of MSMEs in using the SIAPIK application in Balikpapan City. The data used are primary data collected online via Google Form and offline directly. The data analysis method uses the Partial Least Square-Structural Equation Model (PLS-SEM). The results of the analysis show that perceptions of usefulness, perceptions of ease of use, and security have a significant effect on the interest of MSMEs in using the SIAPIK application. While trust and risk perception do not have a significant effect on the interest of MSMEs in using the SIAPIK application.
Pengaruh Good Corporate Governance (GCG) Terhadap Related Party Transaction (RPT) pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Vinnie Setia Anggraini; Rihfenti Ernayani; Ita Yuni Kartika
Al-Manar Journal of Economic and Social Studies Vol. 1 No. 1 (2024): Al-manar Journal of Economic and Social Studies
Publisher : Yayasan Almanar Pujud

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

Abstract

The purpose of this study is to determine the effect of independent commissioners, audit committees, and institutional ownership on Related Party Transaction Assets & Liabilities (RPTAL) in Non-Financial Companies listed on the Indonesia Stock Exchange (IDX) in 2022. The data used are existing sources, both internal and external data, and data can be accessed via the internet and information publications. The data used are financial reports of non-financial companies published on the Indonesia Stock Exchange for the 2022 period. The data analysis method uses multiple linear regression. The results of this analysis indicate that Independent Commissioners have no effect on Related Party Transaction Assets (RPTAL) in non-financial companies in 2022. The Audit Committee has a negative effect on Related Party Transaction Assets (RPTAL) in non-financial companies in 2022. Institutional Ownership has a negative effect on Related Party Transaction Assets (RPTAL) in non-financial companies in 2022.
Blockchain-Enabled Digital Financial Systems in Islamic Banking: Evidence from a Systematic Literature Review Ernayani, Rihfenti
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April (on progress)
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.
Peningkatan Minat Penggunaan Produk Keuangan Syariah Melalui Islamic Branding dan Literasi Keuangan Syariah Rihfenti Ernayani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.8484

Abstract

This research is motivated by the importance of interest in using Islamic financial products. This study aims to identify and analyze the increased interest in using Islamic financial products through Islamic branding and Islamic financial literacy. The research method used in this research is descriptive research with a quantitative approach. The sample in this study was 98 people with a random sampling technique. Data collection techniques through observation, questionnaires and questionnaires. The instruments used have been tested for validity, reliability and classic assumption tests. The collected data were analyzed using multiple linear regression with the help of SPSS and Excel. The results of this study indicate that 1) Islamic branding has a positive and significant effect on increasing interest in using Islamic financial products, 2) Islamic financial literacy has a positive and significant effect on increasing interest in using Islamic financial products, and 3) Islamic branding and Islamic financial literacy together the same positive and significant effect on increasing interest in the use of Islamic financial products. The findings of this study indicate that if you want to increase interest in using Islamic financial products, Indonesian Sharia Banks must increase Islamic branding and Islamic financial literacy.
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan Publik di Bursa Efek Indonesia Irdawati Irdawati; Muhammad Azizi; Srifatmawati Ahmad; Heidi Siddiqa; Rihfenti Ernayani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3594

Abstract

Struktur modal merupakan salah satu aspek penting dalam menentukan kesehatan keuangan dan daya saing perusahaan publik. Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) menghadapi tantangan dalam menyeimbangkan proporsi utang dan ekuitas untuk mencapai kinerja keuangan yang optimal. Tinjauan literatur 2020–2025 menunjukkan bahwa struktur modal berpengaruh langsung terhadap profitabilitas, nilai perusahaan, dan risiko keuangan. Peningkatan leverage dapat memberikan manfaat berupa penghematan pajak dan peningkatan return on equity, namun di sisi lain menimbulkan risiko kebangkrutan apabila tidak dikelola dengan hati-hati. Penelitian juga mengindikasikan bahwa faktor eksternal, seperti kondisi makroekonomi, serta faktor internal, seperti ukuran perusahaan dan kualitas manajemen, turut memoderasi hubungan antara struktur modal dan kinerja keuangan. Dengan demikian, strategi pengelolaan struktur modal yang tepat dapat menjadi determinan utama dalam menjaga keberlanjutan bisnis sekaligus meningkatkan daya tarik perusahaan di mata investor di era persaingan global.
Pemeliharaan Mesin Es Batu Kristal untuk Meningkatkan Keberlanjutan Usaha Mikro Effendi, Ryan; Ernayani, Rihfenti
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 1 (2026): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i1.54435

Abstract

Crystal ice micro-enterprises play a significant role in meeting the needs of households, the culinary industry, and the service sector in urban areas. However, limited knowledge among business owners regarding the care and maintenance of production machinery often leads to equipment damage, increased operational costs, and a decline in business sustainability. This community service activity aims to enhance the knowledge and skills of crystal ice micro-entrepreneurs in Sepinggan Subdistrict, Balikpapan City, through training on the maintenance and upkeep of production machines. The implementation methods include counseling sessions, hands-on practical training, and interactive discussions. The results indicate an improvement in participants’ understanding of preventive machine maintenance, equipment cleanliness and sanitation, as well as their ability to independently perform basic maintenance tasks. Therefore, this activity contributes to improving production efficiency and supporting the sustainability of micro enterprises.
Co-Authors Aa Hubur Abdiannur Abdiannur Ahmad, Srifatmawati Akhmad Baidun Akhmad Nur Zaroni Alfiana Alfiana Alfiana Amiruddin Hamzah Anantadjaya, Samuel PD Andi Hidayatul Fadlilah Ari Purwanti Arifin, Sa'ad Nico Asep Saepudin Azizi, Muhammad BillY Dewantara Bustomi, Thomas Butet Wulan Trifina Butet Wulan Trifina C. Prihandoyo Cakranegara, Pandu Adi Cici Apriliya Cici Apriliya Citra Arta, Deddy Novie Citra Dewi Cut Susan Octiva desi kristanti, desi Dewi Rachmania Didik Hadiyatno Dimas Rama Pramudia Dyah Mieta Setyawati Efendi Sugianto Effendi, Ryan Eni Rakhmawati Fachrurazi Febby Fitria Febby Fitria Ferdy Leuhery Festus Evly R.I. Liow Firman 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 IRA PRATIWI Irdawati Irdawati Irdawati Irdawati Irwan Moridu Irwan Moridu Ita Yuni Kartika Iwan Henri Kusnadi Jayanti, Ansri 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 Nadi Hernadi Moorcy Nainunis, Nainunis Natalia Reyne Lumentah Nina Indriastuty Nuah P. Tarigan, Nuah P. Nur Dafiq Nur Widyawati Nurcahaya, Claudya Nurlia Nurlia PA Andiena Nindya Putri Palupiningtyas, Dyah Pamungkas, Eko Wiji Pandji Santosa Rachmad Hidayat Rahul Chauhan Ranita Ramadhani Rianti Setyawasih Robiyanto Robiyanto Robiyanto Robiyanto Robiyanto, Robiyanto Rosdarni Rosdarni Rustandi Rustandi Sa'ad Nico Arifin Salomi Jacomina Hehanussa Samiun, Aspiati A. Sarni Handayani Puspita Sari Shylvia Andriani Srifatmawati Ahmad Sudirman Sudjinan Sudjinan Sudjinan, Sudjinan 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 Yanzil Azizil Yudaruddin Yosua Arif Susanto