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All Journal Jurnal Reviu Akuntansi dan Keuangan Kinerja: Jurnal Ekonomi dan Manajemen SEIKO : Journal of Management & Business Jurnal Proaksi Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Economics and Digital Business Review East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Manajemen Riset Inovasi Advances in Management & Financial Reporting Jurnal Ekonomi, Manajemen, Akuntansi FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Dian Urna Fasihat
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Information Asymmetry and Greenwashing: The Moderating Role of Corporate Social Responsibility Dian Urna Fasihat; Lilis Marlina
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8103

Abstract

Main Purpose: This study examines how information asymmetry influences greenwashing practices in Indonesian public companies and tests the moderating role of Corporate Social Responsibility performance in this relationship.Method:  The research analyzes unbalanced panel data from 95 companies listed on the Indonesia Stock Exchange for the period 2019–2023, comprising 411 observations, as ESG and CSR data for 2024 were not yet available at the time of data collection. A fixed effects regression technique is employed to test the relationships among information asymmetry, CSR, and greenwashing.Main Findings:  The results show that information asymmetry has no significant effect on greenwashing, while CSR significantly moderates this relationship. Firms with higher CSR performance exhibit lower greenwashing levels under conditions of information asymmetry.Theory and Practical Implications: Regulators need to strengthen CSR frameworks as effective mechanisms for preventing greenwashing, while investors can use CSR performance as an indicator of genuine environmental commitment. Corporate managers should view CSR investments not merely as obligations, but as protective shields for corporate legitimacy that reduce long-term reputational risks.Novelty: This study introduces a novel contribution by empirically demonstrating that CSR quality moderates the relationship between information asymmetry and greenwashing, a boundary condition that previous studies have not tested, particularly within emerging market environments.
Pengaruh Digitalisasi Ekonomi dan Gig Ekonomi terhadap Pendapatan Women Workers Gen Z Lilis Marlina; Dian Urna Fasihat
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 7 No. 1 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2025 - Januari 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v7i1.6835

Abstract

Penelitian ini berjudul pemgaruh digitalisasi ekonomi dan gig ekonomi terhadap pendapatan women workers gen z. Adapun objek penelitian adalah pendapatan women workers gen z di kabupaten Dompu. Penelitian ini bertujuan untuk menganalisis pengaruh evolusi digitalisasi ekonomi dan gig ekonomi terhadap pendapatan women workers Gen Z di Kabupaten Dompu dalam perspektif ekonomi Islam. Penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 100 responden women workers Gen Z. Analisis data dilakukan melalui uji regresi untuk mengukur digitalisasi ekonomi dan gig ekonomi mempengaruhi pendapatan. Dari perspektif ekonomi Islam, aktivitas ekonomi ini dinilai sesuai selama memenuhi prinsip keadilan, keberkahan pendapatan, serta terhindar dari praktik yang diharamkan. Dengan demikian, penelitian ini menegaskan bahwa integrasi digitalisasi ekonomi dan gig ekonomi dapat menjadi instrumen penting dalam peningkatan pendapatan dan kemandirian ekonomi women workers Generasi Z di Kabupaten Dompu secara Syariah. Penelitian menunjukkan bahwa digitalisasi ekonomi berpengaruh terhadap pendapatan women workers Gen Z: perspektif ekonomi Islam Gen Z. Pun dengan gig ekonomi memberikan kontribusi terhadap pendapatan women workers Gen Z: perspektif ekonomi Islam.
Islamic Social Reporting (ISR), Sharia Supervisory Board (SSB), and Financial Performance: Empirical Evidence on Islamic Banks in the GCC Region Iskandar, Rizkiana; Marlina, Lilis; Urna Fasihat, Dian
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.865

Abstract

This study aims to determine the relationship between the disclosure of Islamic social reporting (ISR), the Sharia Supervisory Board (SSB), and the financial performance of Islamic banks in the Gulf Cooperation Council (GCC) region. The Islamic banks that were the sample of the study totaled 25 banks spread across Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates with a sample period starting from 2013 to 2017. This research uses multiple regression testing and is complemented by content analysis. The results of content analysis show that the average level of ISR disclosure in Islamic banks in the GCC area is 56.53%. That is, the issues of social responsibility have not become a major concern for most Islamic banks. Furthermore, based on the test results, the ISR disclosure level proved to have a positive effect on financial performance. In addition, the existence of SSB in Islamic banks is also proven to have a positive association with financial performance which is proxied by return on average assets. These findings indicate that there are special things in Islamic banking such as disclosure of ISR and SSB that can have a good impact on the financial performance of Islamic banks.
Is the Revenue Diversification Strategy in Sharia Banks Effective during Covid-19 Pandemic? Rizkiana Iskandar; Dian Urna Fasihat
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36496

Abstract

Purpose: This research aims to examine the role of revenue diversification in ensuring financial performance remains stable and various risks in Islamic banks can be mitigated. Methodology/approach: This type of research is quantitative and uses purposive sampling on the Islamic banking statistical report published by the Financial Services Authority (OJK) on March 2021 to June 2023. The data will be tested using multiple linear regression analysis using SPSS version 21. Findings: The results of the study indicate that the diversification strategy implemented by Sharia Banks in Indonesia can improve financial performance as proxied by ROA and ROE, and can reduce financing risk as proxied by NPF. Practical implications: The results of this study are expected to provide recommendations for Islamic banking in determining various non-operational activity policies to maximize income in various conditions, including during the COVID-19 pandemic. Originality/value: This study tries to see the effect of income diversification strategy by increasing non-operational income that can be done as an effort to maintain the financial stability of Islamic banks in any condition. In addition, the researcher added control variables in the form of total assets, capital, FDR, and the Sharia Supervisory Board (DPS) to strengthen the research results.
Pengaruh Intesitas Promosi Digital Dan Kualitas Konten Terhadap Brand Awareness Pada Usaha Mebel Samawa Kandai 2 Kabupaten Dompu Putri, Amelia Irna; Fasihat, Dian Urna
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1418

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas promosi digital dan kualitas konten terhadap brand awareness pada Mebel Samawa Kandai 2 Dompu. Penelitian menggunakan pendekatan kuantitatif asosiatif kausal dengan sampel sebanyak 94 responden yang dipilih menggunakan teknik Simple Random Sampling dari 3.500 pengikut Facebook. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa intensitas promosi digital berpengaruh negatif signifikan terhadap brand awareness, sedangkan kualitas konten berpengaruh positif signifikan. Secara simultan, kedua variabel berpengaruh signifikan terhadap brand awareness, yang menunjukkan bahwa peningkatan kualitas konten lebih efektif dibandingkan peningkatan intensitas promosi dalam membangun kesadaran merek.   This study aims to analyze the effect of digital promotion intensity and content quality on brand awareness at Mebel Samawa Kandai 2 Dompu. The study employs a quantitative causal associative approach with a sample of 94 respondents selected using Simple Random Sampling from 3,500 Facebook followers. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that digital promotion intensity has a significant negative effect on brand awareness, while content quality has a significant positive effect. Simultaneously, both variables significantly influence brand awareness, suggesting that improving content quality is more effective than merely increasing promotion intensity in building brand awareness.
The Influence of Electronic Word of Mouth (e-WOM) on Facebook on Purchase Decisions Elfira Elfira; Yeye Suhaety; Dian Urna Fasihat
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.788

Abstract

Purpose: This study aims to analyze the effect of Electronic Word of Mouth (e-WOM) on consumer purchasing decisions through Facebook at IKM Mart Mangge Asi in Dompu Regency. Research Method: This study employed an associative quantitative approach. The population comprised 992 Facebook followers of IKM Mart Mangge Asi, of whom 91 were selected using purposive sampling. Data were collected through a Likert-scale questionnaire. The data were analyzed using simple linear regression, supported by tests of validity, reliability, and classical assumptions. Results and Discussion: The findings show that e-WOM has a positive and significant effect on consumer purchasing decisions. However, this high value should be interpreted with caution due to potential construct proximity or measurement bias. Implications: The findings suggest that e-WOM is an important factor in digital marketing practices, particularly for small and medium-sized enterprises that use social media. Future studies are recommended to include additional variables such as brand trust, service quality, and other digital platforms. Originality: This study provides empirical evidence on the role of e-WOM in influencing consumer purchasing decisions through Facebook in the context of a local SME in Dompu Regency.
Pengaruh Kualitas Sosialisasi Perpajakan dan Tax Morale terhadap Kepatuhan Wajib Pajak UMKM: (Study pada UMKM Sektor Perdagangan di Kabupaten Dompu) Firda Rabiatul Ain; Samsudin Samsudin; Dian Urna Fasihat
Jurnal Manajemen Riset Inovasi Vol. 4 No. 2 (2026): Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v4i2.9357

Abstract

This study aims to analyze the influence of the quality of tax outreach and tax morale on tax compliance among MSME taxpayers in the trade sector in Dompu Regency. Using a quantitative associative approach with simple random sampling, the study sample consisted of 96 respondents, calculated based on the Lemeshow formula. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression techniques with SPSS version 27 software. The test results indicate that, both partially and simultaneously, the quality of tax socialization and tax morale have a positive and significant effect on MSME taxpayer compliance; thus, all hypotheses (H₁, H₂, and H₃) are accepted. The combination of external factors namely communicative education and internal factors namely voluntary moral awareness contributed 45.3% to the variation in taxpayer compliance, while the remaining 54.7% was influenced by other factors outside the research model. These findings confirm that improved compliance among MSME operators in Dompu Regency is optimally achieved when an understanding of regulations resulting from effective outreach is combined with a strong sense of moral responsibility as citizens.
Co-Authors Adiman, Adiman Agi Fauzi Fajria Arinah, Nur Arjun Baehaqi Chairul Adhim Desanto, Delan Putra Elfira Elfira Firda Rabiatul Ain Fitri Ningsih, Fitri Hayat, Nurul IRWANSYAH Irwansyah Irwansyah Iskandar, Rizkiana Iskandar, Rizkiana Iskandar Lilis Marlina Lilis Marlina Lilis Marlina Lune, Raden Putri MARLINA, LILIS Ningsih, Fitriani Wahyu nurdianah Nurhidayati Nurhidayati Putri, Amelia Irna Putri, Jumratul Rizkiana Iskandar Rostina Rostina Samsudin Samsudin Subhan, Ega Saiful Susilawati, Susilawati Yeye Suhaety Yeye Suhaety Yuliana, Emi