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All Journal Jurnal Akuntansi Indonesia EL-MUHASABA Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Economic Education Analysis Journal Kinerja: Jurnal Ekonomi dan Manajemen KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JAF- Journal of Accounting and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Eksplorasi Akuntansi (JEA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ekonomi dan Bisnis El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Disclosure: Journal of Accounting and Finance Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Publikasi Riset Mahasiswa Akuntansi Jurnal Akuntansi Syariah (JAkSya) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Akuntansi Samudra Balance : Media Informasi Akuntansi dan Keuangan J-ISACC : Journal of Islamic Accounting Competency Velocity: Journal of Sharia Finance and Banking Jurnal Akuntansi Syariah Jurnal Point Equilibrium Manajemen dan Akuntansi Sharef: Journal of Sharia Economics and Finance JAS (Jurnal Akuntansi Syariah) Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi Syariah (JAkSya)
Adelina Citradewi
IAIN Kudus
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Metode RGEC untuk Menilai Tingkat Kesehatan Bank pada PT Bank Aladin Syariah Tbk Azizah, Rima Amalia Nor; Adelina Citradewi
Velocity: Journal of Sharia Finance and Banking Vol 3 No 2 (2023): November
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v3i2.1019

Abstract

Perbankan merupakan salah satu instrument penting dalam memajukan perekonomian suatu negara. Berdasarkan fungsinya, bank terbagi menjadi 3 macam salah satunya yaitu bank syariah dimana kegiatan operasionalnya berlandasakan pada syariat Islam. Perkembangan bank syariah di Indonesia sangat pesat dapat dilihat dari antusias masyarakat menggunakan layanan bank syariah. Hal ini mendorong bank syariah agar senantiasa menjaga tingkat kesehatan bank dan selalu dalam kondisi yang sehat, aman dan stabil. PT Bank Aladin Syariah Tbk merupakan bank syariah berbasis digital di Indonesia dan akan menjadi bank digital syariah full pertama di Indonesia. Penelitian ini bertujuan untuk mengatahui tingkat kesehatan Bank Aladin Syariah periode 2018-2022 menggunakan metode RGEC. Metode penelitian ini adalah metode kuantitatif deskriptif dengan metode RGEC dalam menganalisis laporan keuangan. Hasil penelitian menunjukkan bahwa kesehatan Bank Aladin Syariah selama periode 2018-2022 mengalami fluktuasi. Dimana pada tahun 2018 dikategorikan kurang sehat; tahun 2019 dikategorikan sehat; tahun 2020 dikategorikan sangat sehat; sedangkan tahun 2021 dan 2022 semakin memburuk sehingga dikategorikan kurang sehat. Dengan demikian, Bank Aladin Syariah perlu meningkatkan kesehatan bank agar kepercayaan nasabah dapat terjaga
Firm Size In Moderate Factors Affecting Islamic Social Reporting Norma Setiyani; Adelina Citradewi
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1249

Abstract

This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.
Analisis Tingkat Kesehatan Bank dengan Menggunakan Rasio CAR, BOPO, FDR, NPF dan ROA Bank Syariah (Studi Kasus Pada Pt Bank Muamalat Indonesia, Tbk. Tahun 2021-2022) Agustina, Linda; Fitriyah, Luluk; Citradewi, Adelina
Sharef: Journal of Sharia Economics and Finance Vol 1 No 2 (2023): Journal of Sharia Economics and Finance Vol. 1 No. 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsef.v1i2.643

Abstract

Tingkat kesehatan bank menentukan presentasi bank sehingga dengan asumsi bank sehat akan berkinerja baik dan menciptakan keuntungan yang ideal. Rasio CAR, BOPO, FDR, NPF, dan ROA Bank Mualamat Indonesia tahun 2021 dan 2022 menjadi fokus kajian ini yang bertujuan untuk mengevaluasi stabilitas keuangan bank. Metode Penelitian yang digunakan adalah kuantitatif dengan pendekatan deskirptif. Sumber data adalah data sekunder dari laporan keuangan. Teknik pengumpulan data dari buku, jurnal, dan laporan keuangan terkait. Analisis data menggunakan rumus rasio. Temuan studi yang didasarkan pada analisis status kesehatan Bank Muamalat Indonesia selama tahun 2021 – 2022 menunjukkan bahwa yang dilihat dari sisi CAR dapat dikatakan sehat. Kemudian jika dilihat dari sisi BOPO dapat disimpulkan bahwa mereka tidak sehat. Selanjutnya, jika dilihat dari sisi NPF, dapat diasumsikan sehat. Kemudian jika dilihat dari sisi FDR dapat dikatakan belum sehat. Yang terakhir jika dilihat dari sisi ROA dapat dikatakan belum sehat.
Implementasi Rasio Profitabilitas Sebagai Media Analisis Perubahan Laba Pada PT Alam Sutera Realty Tbk Novita Dhanty Gunawan; Firda Anggraeni; Adelina Citradewi
ark:/00000/jeb.v15i2
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v15i2.225

Abstract

Rasio profitabilitas PT Alam Sutera Realty Tbk digunakan dalam penelitian ini untuk menghitung perubahan laba. Studi ini menggabungkan metode kuantitatif dan deskriptif. Data yang digunakan berasal dari laporan tahunan 2019-2022 PT Alam Sutera Realty Tbk. Data diperoleh melalui studi dokumentasi, yang melibatkan meninjau bahan sekunder dari buku, jurnal, dan sumber lain selain makalah perusahaan atau sumber primer lainnya. Laporan keuangan untuk periode 2019-2022 dibandingkan untuk menentukan perubahan pendapatan menggunakan rasio profitabilitas yang dinilai oleh Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), dan Return On Equty (ROE).
Efisiensi Operasional sebagai Mediator antara Likuiditas, Leverage, dan Profitabilitas Perusahaan Properti Febriyanti, Silfiana; Citradewi, Adelina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.26589

Abstract

Purpose: This study aims to analyze how the role of operational efficiency in mediating the effect of liquidity and leverage on the profitability of companies in the property sector. This was done because of the phenomenon of the value of the shares of companies in this sector decreasing consecutively over the past three years. Method: This research is exploratory research with a quantitative approach, which tests theory through measuring variables with numbers and statistical data analysis. Data analysis techniques include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, path analysis, and F and t hypothesis tests. The research population is property sector companies listed on the IDX in 2022, with a sample of 52 companies selected using the purposive sampling methodResults: The results of this research show that liquidity and leverage have an effect on operational efficiency, liquidity and leverage have no effect on profitability, operational efficiency has an effect on profitability, and operational efficiency can mediate the effect of liquidity on profitability, but cannot mediate the effect of leverage on profitability.Implications: This research can be a reference for the management of property sector companies to pay more attention to their liquidity management and leverage. Novelty: The research uses operational efficiency as a variable to mediate the relationship between liquidity and leverage and corporate profitability. Operational efficiency provides insight into the extent to which companies can optimize the use of their fixed assets to achieve maximum financial performance.
Peran M-Vaic dalam Upaya Meningkatkan Kinerja Keuangan dan Nilai Perusahaan di Indonesia Indriani, Selvia; Citradewi, Adelina
Sharef: Journal of Sharia Economics and Finance Vol 3 No 1 (2025): Journal of Sharia Economics and Finance Vol. 3 No. 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsef.v3i1.1255

Abstract

Selama lima tahun terakhir, kinerja saham dan kinerja keuangan pada perusahaan yang bergerak di sektor bahan baku, properti dan real estate, serta teknologi mengalami penurunan yang cukup signifikan. Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital yang dihitung dengan menggunakan model Modified Value Added Intellectual Capital (M-VAIC) terhadap kinerja keuangan dan nilai perusahaan, serta mengetahui pengaruh kinerja keuangan terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini terdiri dari seluruh perusahaan sektor bahan baku, properti dan real estate, dan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga menghasilkan 57 perusahaan yang terpilih sebagai sampel. Teknik analisis data dalam penelitian ini menggunakan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa Intellectual Capital yang dihitung dengan menggunakan model M-VAIC tidak berpengaruh terhadap nilai perusahaan.
Analiss Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Timah Tbk Tahun 2019-2022 Aula Mustaghfiroh; Sintaliya Sintaliya; Adelina Citradewi
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1331

Abstract

In other words, the profitability ratio may be used to gauge both the performance of the firm as well as its capacity to make productive use of its assets. It demonstrates the organization's capacity to earn profits. When a firm's profitability ratio is high, the total amount of profit that the company has accumulated is also high. How the calculation results of Gross Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity at PT. Timah Tbk, how is the growth of financial performance at PT. Timah Tbk in terms of profitability ratios from 2019 to 2022 The wording of the research issue is how the calculation results of Gross Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity at PT. Timah Tbk. The goal of this research was to identify the growth of PT. Timah Tbk in terms of profitability ratios from 2019 to 2022 by analyzing the results of calculating the Gross Profit Margin, the Net Profit Margin, the Return on Assets, and the Return on Equity at PT. Timah Tbk. This research was conducted with the intention of finding out the outcomes of these calculations. This study makes use of quantitative descriptive data as its primary source of information. This study makes use of secondary data, which includes information collected directly from the primary source (business) that serves as the research object, information obtained from the official website of the firm, and information obtained from the Indonesia Stock Exchange. The information is presented in the form of financial ratios that are taken from the financial reports that are issued at the conclusion of each period of the company's financial statements for PT. Timah Tbk, beginning with the 2019 period and continuing through the 2022 period. According to the findings of this research, the calculation of the profitability ratios of PT Timah Tbk, which is reviewed using Gross Profit Margin, Net Profit Margin, Return on Investment, and Return on Equity, experiences ups and downs (fluctuations). This indicates that the company's ability to gain profits from asset management, equity, and company revenues have decreased and increased, respectively. In terms of profitability ratios, PT. Timah Tbk has seen both growth and decline with each passing year. Therefore, the management at PT. Timah Tbk has relied on profitability ratio analysis as the foundation for their assessment of the company's overall financial performance.
PERAN REPUTASI KAP DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY Hani, Naimatul; Citradewi, Adelina
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 2 (2025): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v6i2.4437

Abstract

Penelitian ini bertujuan untuk mengetahui peran reputasi KAP dalam memoderasi pengaruh profitabilitas, leverage, ukuran perusahaan, dan komite audit terhadap audit delay. Metode penelitian menggunakan pendekatan kuantitatif dengan tujuan menguji hipotetesis berdasarkan populasi atau sampel penelitian tertentu dimana data dikumpulkan melalui instrument penelitian serta analisis data bersifat kuantitatif. Populasi pada penelitian ini yaitu perusahaan sektor consumer cyclicals yang terdaftar di BEI tahun 2022 yang berjumlah 142 perusahaan. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan sampel yang didapatkan sebanyak 71 perusahaan. Pengujian dan analisis data dilakukan dengan model regresi linier berganda dan moderated regression analysis (MRA). Diperoleh hasil penelitian bahwa profitabilitas berpengaruh  signifikan terhadap audit delay, leverage berpengaruh signifikan terhadap audit delay, ukuran perusahaan tidak berpengaruh terhadap audit delay, komite audit tidak berpengaruh terhadap audit delay, reputasi KAP tidak mampu memoderasi pengaruh profitabilitas terhadap audit delay, reputasi KAP tidak mampu memoderasi pengaruh leverage terhadap audit delay, reputasi KAP tidak mampu memoderasi pengaruh ukuran perusahaan terhadap audit delay, dan reputasi KAP tidak mampu memoderasi pengaruh komite audit terhadap audit delay.
The Role of the Independent Board of commissioners, Ownership, and Accountant Reputation on Social Disclosure: Case of Emerging Market Hadi, Nor; Citradewi, Adelina; Ekaningrum, Ifada Retno; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 10 No. 1 (2025): March 2025
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v10i1.11933

Abstract

This study aimed to examine the effect of an independent board of commissioners, public accountant reputation, and public ownership proportion on social disclosure which is the purpose of the agency and legitimacy theory testing. It was carried out on the energy, manufacturing, and basic material companies listed on the Indonesian stock exchange in 2021. The sample of this study were 55 companies selected using a purposive random sampling technique. Sample were selected based on the criteria of CSR reporting availability. The ordinary least square was used to test the hypotheses. The testing result showed that public accountants and the proportion of share ownership by the public have a significant effect on social disclosure. This is due to the existence of public accountants and diversified ownership by the public increasing the supervision; as there is a quality assurance and the involvement of several parties in supervision. However, this research proved that the independent board of commissioners does not have a significant effect on social disclosure. This is because, in developing countries such as Indonesia, the role and function as well as compromising attitudes towards CEOs often take place. The distinction of this research showed that problems of agency and legitimacy theory often takes place due to permissiveness, politeness, and reluctance culture which extends to professional work matters. This study has limitations in variable measurement. Therefore, further studies should measure other variables related to the effectiveness of monitoring
PERAN KINERJA KEUANGAN DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Aulia, Mega Ayu Okta; Citradewi, Adelina
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 5 No 1 (2024): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v5i1.11273

Abstract

Penelitian ini bertujuan untuk mengetahui peran profitabilitas sebagai rasio kinerja keuangan dalam memoderasi pengaruh ukuran perusahaan dan leverage terhadap audit report lag. Populasi pada penelitian yakni perusahaan sektor consumer cyclicals yang terdaftar di BEI tahun 2021 yang berjumlah 132 perusahaan. Pengambilan sampel pada penelitian menggunakan teknik purposive sampling dan didapatkan total sampel sebanyak 99 perusahaan. Pengujian dan analisis data dilakukan dengan model regresi linear berganda dan Moderated Regression Analysis (MRA). Diperoleh hasil penelitian bahwa ukuran perusahaan tidak berpengaruh terhadap audit report lag, leverage berpengaruh terhadap audit report lag, dan profitabilitas mampu memoderasi pengaruh ukuran perusahaan dan leverage terhadap audit report lag
Co-Authors Adib Aulia Shofiana Adif Fachrudin Afifah, Ni’mah Nur Agus Triyani Ahmad Rizani Ainiyah, Winda Qurotul Andhea, Hani Meda Anggraeni, Firda anita desti kartikasari Aprilia, Alfi Noor Asraf Ibrahim Asyrofa, Wilda Atmim Nurona Nurona Aula Mustaghfiroh Aulia, Mega Ayu Okta Awalia, Dea Eklima Putri Azizah, Rima Amalia Nor Diana, Ni'mah Endang Fatimatul Zahro Eva Novitasari Evi Widiani Evi Widiani Fahrul Ishab Ramadhan Faizunnisa’ Faizunnisa’ Fatikha Rizqya Nur Febriana, Ismi Nur Febriyanti, Silfiana Fina Silfya Fineshia Pramurdyawardani Firda Anggraeni Fitriyah, Luluk Gunawan, Novita Dhanty Hani, Naimatul Ifada Retno Ekaningrum Indriani, Selvia Jalal Luddin kartikasari, anita desti Kharisma Dheni Wati Khubib Miftakhul Amin Laili, Nasyiyatul Latifatuz Zahro, Rizka Linda Agustina Linda Qurrotul Aini Margunani, Margunani Maria Ulfa Miftakhul Qurotul Aini Muhammad Aqdam Baihaqi Muhammad Nova Zainal Naili Darojah Naili Nasyiyatul Laili nathania, yofie meisya Ni'mah Diana Niha Anjalil Muna Ni’mah Nur Afifah Ni’mah Nur Afifah Nofita Rahmawati Nor Hadi Nor Hadi Norma Setiyani Norma Setiyani Novita Dhanty Gunawan Novitasari, Eva Nur Afifah, Ni’mah Nur Aini, Intan Nurul Hidayah QOMARIYAH, SITI NUR Rohmah, Awaliyah Mualisatur sa'diyah, zahrotus Setiyani, Norma Shofiana, Adib Aulia Sintaliya Sintaliya Siti Mutmainah Siti Nur Qomariyah SITI RACHMAWATI siti rachmawati Suhita Whini Setyahuni Sulistiyawati Sulistiyawati Sulistiyawati Sulistiyawati Ubaydullayeva Go‘zalxon Murodqosim qizi Wati, Kharisma Dheni Widiani, Evi yofie meisya nathania Zahro, Endang Fatimatul zahrotus sa'diyah Zainal, Muhammad Nova