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All Journal Daya Saing : Jurnal Ilmu Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Islamic Circle KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Vika Miftahul Jannah
Institut Agama Islam Edi Haryono Madani Riau
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Other

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EFISIENSI INVESTASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS: DAMPAK CARBON CREDIT, KETIDAKPASTIAN LINGKUNGAN DAN KINERJA PERUSAHAAN Anne Monika Fristy; Vika Miftahul Jannah; Ayuthia Ramadhani Herman; Stevanus Antoni.R
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5927

Abstract

This study aims to analyze the effect of carbon credit offset, environmental uncertainty, and firm performance on investment efficiency, while considering control variables such as firm size, leverage, firm age, and cash holdings. The research employed a quantitative method using data from 25 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Multiple linear regression analysis was applied with the aid of SPSS, along with a normality test to ensure model validity. The results reveal that the three main variables significantly influence investment efficiency, both in models with and without control variables. However, the explanatory power of the model improved when control variables were included, highlighting that internal corporate factors reinforce the effects of external variables. These findings indicate that companies should not only focus on environmental policies and financial performance but also pay close attention to internal conditions in maintaining investment efficiency.
Analysis of the Potential of Gold Instalments as an Alternative Sharia Investment for UMKM in an Era of Global Economic Uncertainty Vika Miftahul Jannah; Stevanus Antoni.R; Anne Monika Fristy
Islamic Circle Vol. 6 No. 2 (2025): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

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Abstract

This study analyzes the potential of gold installment schemes as a sharia-compliant investment alternative for micro, small, and medium enterprises in the context of global economic uncertainty. The background of the research highlights the need for UMKM to access safe, stable, and sharia-based investment instruments. The study aims to explain how gold installment schemes can function as an asset diversification mechanism and a tool for strengthening financial resilience. Using a descriptive qualitative approach, the methodology incorporates literature review, field observation, and interviews with UMKM actors and officers of sharia financial institutions. The findings indicate that gold installment schemes are viewed as accessible, affordable, and stable investment instruments that appeal to UMKM. Interview results reveal that such schemes support financial discipline while providing a sense of security in managing assets amid economic fluctuations. The discussion affirms consistency between the study’s findings and existing literature on gold as a safe haven asset while highlighting its relevance in the development of sharia investment products. The study concludes that gold installment schemes have strong potential to support UMKM financial resilience and should be enhanced through literacy programs, product innovation, and institutional reinforcement. This research contributes theoretical and practical insights to the advancement of Islamic economic studies.
DAMPAK KEBIJAKAN OJK NOMOR 4 TAHUN 2023 TERHADAP PENGUATAN KEUANGAN SYARIAH NASIONAL Vika Miftahul Jannah; Stevanus Antoni.R; Anne Monika Fristy; Henry Martin Adriansyah
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2645

Abstract

This study aims to examine the impact of the implementation of Financial Services Authority Regulation (POJK) No. 4 of 2023, which amends the provisions on Collective Investment Contracts (CIC), on strengthening the national Islamic finance industry. This research employs a descriptive qualitative approach based on literature review and documentary analysis of regulatory texts and official reports issued by the Financial Services Authority (OJK). The findings indicate that POJK No. 4 of 2023 positively contributes to improving the governance framework of CIC-based investment products through the enhancement of registration procedures, reporting mechanisms, and disclosure requirements. This regulatory strengthening increases the effectiveness of Sharia compliance supervision, promotes transparency in the Islamic capital market, and enhances investor protection. Indirectly, the policy fosters greater confidence among market participants and investors in Islamic financial products, thereby reinforcing the role of the Islamic capital market within the national financial ecosystem. However, the full potential of the regulation remains constrained by challenges such as limited public literacy on Islamic finance, relatively high compliance costs for industry players, and the need for stronger inter-institutional coordination. Therefore, comprehensive supporting policies are essential to sustain the long-term development of the Islamic finance sector
Edukasi Kewirausahaan dan Pengelolaan Keuangan Usaha Bagi Siswa SMK Akbar Pekanbaru Tahun 2026 Vika Miftahul Jannah; Dessy Andriani; Stevanus Antoni.R; Anne Monika Fristy; Ayuthia Ramadhani Herman; Kardi Kardi; Rani Aulia Rayusda; Nisah Ayu Siregar; Dian Pariska; Yola Putri Anggraini
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.10650

Abstract

Entrepreneurship education and business financial management have become essential for vocational students due to increasing economic demands and competitive labor markets. This study aims to describe the implementation of entrepreneurship education and financial literacy for students of SMK AKBAR Pekanbaru in 2026 which was designed to enhance their understanding of business concepts and basic financial management skills. This research employed a descriptive method with data collected through activity observations, short questionnaires, documentation, and student interviews. The findings indicate that students showed strong interest in entrepreneurship materials and were able to understand basic concepts such as business opportunities and planning while in financial aspects they demonstrated the ability to record simple transactions although some still required guidance. The discussion suggests that practice-based learning approaches are more effective than conventional lectures because they provide direct experience in managing entrepreneurial and financial tasks. This study concludes that entrepreneurship and financial education significantly contribute to improving students’ competencies therefore similar programs should be continued and expanded with more advanced materials and varied learning strategies.
ANALISIS LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN DAN DAMPAKNYA TERHADAP PROFITABILITAS PERUSAHAAN Stevanus Antoni. R; Vika Miftahul Jannah
Jurnal Daya Saing Vol. 11 No. 3 (2025): Transformasi Manajemen, Kepemimpinan, dan Pemasaran Digital di Era Ekonomi Mod
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2417

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, likuiditas, dan ukuran perusahaan terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Sampel penelitian sebanyak 60 perusahaan dipilih dengan metode purposive sampling. Variabel yang digunakan meliputi Debt to Equity Ratio (DER) sebagai proksi leverage, Current Ratio (CR) sebagai proksi likuiditas, total aset sebagai proksi ukuran perusahaan (SIZE), dan Return on Assets (ROA) sebagai indikator profitabilitas. Teknik analisis yang digunakan adalah regresi linier berganda dengan uji asumsi klasik yang mencakup normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Pengujian hipotesis dilakukan dengan uji t dan uji F pada alpha 5%, serta dilakukan analisis terhadap koefisien determinasi (adjR2). Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap profitabilitas, likuiditas berpengaruh positif namun tidak signifikan terhadap profitabilitas, sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas. Secara simultan, leverage, likuiditas, dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas. Temuan ini mengindikasikan bahwa struktur pendanaan yang berlebihan melalui utang dapat menekan profitabilitas, sementara ukuran perusahaan yang besar mampu memberikan stabilitas dan efisiensi operasional yang mendukung peningkatan profitabilitas. Implikasi dari penelitian ini adalah pentingnya bagi manajemen perusahaan untuk menyeimbangkan penggunaan utang, menjaga likuiditas, serta mengoptimalkan skala perusahaan dalam rangka meningkatkan profitabilitas. Penelitian ini juga memberikan kontribusi bagi investor dan pemangku kepentingan dalam menilai kinerja keuangan perusahaan manufaktur di Indonesia. Kata Kunci: Leverage, Likuiditas, Ukuran Perusahaan, Profitabilitas, Perusahaan Manufaktur
Co-Authors Anne Monika Fristy Ayuthia Ramadhani Herman Dessy Andriani Dian Pariska Henry Martin Adriansyah Kardi Kardi Nisah Ayu Siregar Rani Aulia Rayusda Stevanus Antoni. R Stevanus Antoni.R Yola Putri Anggraini