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All Journal ETIKONOMI MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Manajemen dan Bisnis (Performa) JDM (Jurnal Dinamika Manajemen) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Manajemen Teori dan Terapan IMAGE Jurnal Ilmiah Ekonomi Islam Al Tijarah Jurnal Bisnis dan Manajemen Perisai : Islamic Banking and Finance Journal Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi Islam Al-Muzara'ah JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL SYARIKAH : JURNAL EKONOMI ISLAM JABE (Journal of Applied Business and Economic) EKONOMIKA SYARIAH : Journal of Economic Studies Ultima Management : Jurnal Ilmu Manajemen International Journal of Islamic Business and Economics (IJIBEC) Amwaluna Jurnal Ekonomi dan Keuangan Syariah El-Barka: Journal of Islamic Economics and Business Valid Jurnal Ilmiah Review of Islamic Economics and Finance Jurnal Penelitian TSARWATICA (Islamic Economic, Accounting, and Management Journal) Jurnal Iqtisaduna Jurnal Akuntansi dan Keuangan Jurnal Inspirasi Binsis dan Manajemen EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Manajemen dan Pemasaran Jasa Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management International Journal of Islamic Business and Economics (IJIBEC) BISNIS : Jurnal Bisnis dan Manajemen Islam
Egi Arvian Firmansyah
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Revisiting the Impact of Board Gender Diversity on ESG Disclosure in the US Muhammad Ali; Egi Arvian Firmansyah
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.840

Abstract

The objective of this study is to examine the effect of board gender diversity on the disclosures of environmental, social, and governance (ESG) of Fortune 500 non- financial firms in the United States of America. This study utilized a sample of US non-financial firms between 2013-2022 and generated unbalanced panel data for 343 non-financial firms from the Bloomberg database comprising 2,145 firm-year observations. The results indicate that board gender diversity is positively associated with ESG disclosure. Besides, the board gender diversity also has a significant positive relationship with individual components of ESG disclosure: environmental, social, and governance disclosures. This study also explores the impact of a critical mass of women on boards on the ESG disclosure score and its three components individually. In addition, the findings suggest that the critical mass of female board members favorably impacts the environmental and governance components of the ESG score. However, their contribution to the social score is limited. This study contributes to the limited but expanding literature on the relationship between corporate governance and ESG disclosure and encourages firms in developing nations to appoint more women to the boards.
Knowledge and Determinants Factors in Selecting to Islamic Rural Banks Firmansyah, Egi Arvian; Amelia Rizky Alamanda; Teguh Santoso
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i1.1883

Abstract

The aims of this research are fourfold. First, it aims to identify the source of knowledge of the respondents on Islamic rural banks. Second, this research aims to study the factors considered important by the respondents in selecting Islamic rural banks. Third, this research studies the level of knowledge and awareness of the respondents on the products or contracts of Islamic rural banks. Finally, this paper aims to compare the respondents’ knowledge and awareness based on gender, education level, and period of banking in Islamic rural banks. We disseminated questionnaire to 285 customers of Islamic rural banks in several cities in West Java, Indonesia. This research uses descriptive and quantitative methods using a t-test. We found that our respondents attained knowledge in Islamic rural banks in college, and the most substantial factor affecting them to choose Islamic rural banking is not sharia compliance. In fact, it is the economic factor. Qardhul Hasan, wadiah, and mudharabah are the three most popular contracts among our research respondents. Finally, the level of knowledge and awareness about these three contracts are not significantly different between male and female, between different education levels, and between the banking periods of the customers.
Determinan Pengungkapan Islamic Social Reporting (ISR) pada Perbankan Syariah di Indonesia (Determinants of Islamic Social Reporting (ISR) Disclosure at Islamic Commercial Banks in Indonesia) Arianugrahini, Ikkama; Firmansyah, Egi Arvian
Perisai : Islamic Banking and Finance Journal Vol. 4 No. 2 (2020): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v4i2.841

Abstract

This study aims to analyze the factors that affect the disclosure of Islamic Social Reporting (ISR) in the annual report of Islamic Commercial Banks (BUS) in Indonesia for the 2014-2018 period. The method used in selecting the sample in this study was sampling using 55 samples which were determined based on the sample criteria in this study. Hypothesis testing in this study uses multiple linear regression analysis. ISR is evaluated based on content analysis by analyzing the annual reports of 11 Islamic Commercial Banks (BUS) in the 2014-2018 period. The results of this study indicate that, simultaneously, all independent variables have a positive effect on ISR. Firm size has a significant effect on ISR, while company age, profitability, leverage, and cost efficiency have no significant effect on ISR. It does not affect company age, profitability, leverage, and cost efficiency because these variables are not directly related to the ISR disclosure.
A New Paradigm in Islamic Housing: Non-Bank Islamic Mortgage Firmansyah, Egi Arvian; Gunardi, Ardi
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 10 No. 2 (2018)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v10i2.7274

Abstract

An increasing demand for a sharia-compliant housing has resulted in a new initiative where the mortgage can presently be directly handled by the developer without involving the bank. This is called non-bank Islamic mortgage. This paper is aimed at portraying the consumer’s profile of non-bank Islamic mortgage and the issues of this practice. We disseminated questionnaires to the respondents in several cities in West Java who bought the house-using non-bank Islamic mortgage scheme. Subsequently, we synthesized the answers regarding their profiles and issues of the scheme for the betterment in the future. One of the issues of this scheme is the higher fraud because there is no rigorous credit scoring as conducted by the bank. The research of non-bank Islamic mortgage is still scant so this paper is expected to shed the light by contributing to the literature of Islamic home financing.DOI: 10.15408/aiq.v10i2.7274
PREFERENCES OF MILLENIAL GENERATION CUSTOMERS IN CHOOSING ISLAMIC BANKS Chairunnisa Buay Pemaca; Egi Arvian Firmansyah
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 2 No. 2 (2021)
Publisher : STIESA Press

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

Abstract

The purpose of this study is to determine the preferences of customers in selecting Islamic Banks in Indonesia. This study uses a quantitative approach using Indonesian customers have accounts in Islamic Banks. Data were collected through a questionnaire and analyzed by Kruskal-Wallis Test Analysis. The number of respondents in this study is 200 persons. The results showed that the most preferred factor in selecting an Islamic bank is surprisingly not a religious factor. In fact, it is the comfort factors. The religious factor is in the second.
Analisis Faktor Pendorong Investor Muslim dalam Pembiayaan UMKM di Jawa Barat melalui Securities Crowdfunding Syariah: Pendekatan Theory Planned Behavior Lizia, Lizia; Firmansyah, Egi Arvian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8029

Abstract

Perkembangan Securities Crowdfunding (SCF) Syariah di Indonesia menunjukkan pertumbuhan yang signifikan sebagai alternatif pembiayaan bagi Usaha Mikro, Kecil, dan Menengah (UMKM), namun partisipasi investor Muslim masih belum optimal dibandingkan dengan besarnya potensi pasar. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi niat investor Muslim dalam berinvestasi melalui SCF Syariah di Jawa Barat dengan menggunakan pendekatan Theory of Planned Behavior (TPB), yang mencakup variabel sikap, norma subjektif, persepsi kontrol perilaku, persepsi risiko, literasi keuangan Syariah, dan religiusitas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 150 responden yang dipilih melalui teknik purposive sampling, dengan pengumpulan data melalui kuesioner daring dan analisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh positif dan signifikan terhadap niat investasi melalui SCF Syariah, yang mengindikasikan bahwa faktor psikologis, sosial, persepsi risiko, tingkat literasi keuangan Syariah, serta religiusitas berperan penting dalam membentuk niat investor Muslim. Selain itu, model penelitian memiliki kemampuan prediktif yang moderat dengan nilai R-square sebesar 0,544, yang menunjukkan bahwa variabel dalam model mampu menjelaskan sebagian besar variasi niat investasi. Temuan ini memperkuat relevansi TPB dalam menjelaskan perilaku investasi Syariah serta memberikan implikasi praktis bagi regulator, platform SCF Syariah, dan pelaku UMKM dalam meningkatkan literasi, transparansi informasi, dan kemudahan akses investasi berbasis Syariah.
Penguatan Manajemen Lembaga Pendidikan Anak Usia Dini (PAUD) di Desa Garawangi dan Desa Rancaputat Kecamatan Sumberjaya Kabupaten Majalengka Firmansyah, Egi Arvian; Wardhana, Wardhana
Jurnal Penelitian Vol 10, No 2 (2016): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v10i2.1673

Abstract

The institutions of ECD (Early Childhood Development) have a vital role in a nation education sector because they are the very first institutions to instill educational values to learners, either religious values or universal values. The management of ECD institutions has been seemingly considered less important or less prestigious compared with the management of higher education institutions such as high school or university level. This paper portrays the activity results of Community Service Program focusing on early childhood development in the Garawangi and Rancaputat village, Sumberjaya District, Majalengka. This paper is expected to increase the awareness of all parties regarding the importance of early childhood education management,  particularly in financial management aspect. In addition, it is expected to add insight about the Community Service Program with a focus on small institution in village such as early childhood development. Keywords: early childhood development, Garawangi, Rancaputat, Financial Management of Small Institutions
Peran Brand Likeability dalam Memoderasi Hubungan antara Ekuitas Merek dan Kinerja Merek pada Bank Syariah Alisa, Ziyan Sakinah; Firmansyah, Egi Arvian
BISNIS Vol 8, No 2 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i2.8058

Abstract

This research aims to find the effect of brand equity towards brand performance moderated by brand likeability, where brand equity is explained by it’s four dimensions, which are brand awareness, brand association, perceived quality and brand loyalty. Using quantitative approach, this research uses questionnaire method with Likert scale and specifically targets customers of Bank Syariah Mandiri. The amount of sample being used in this research is 166 respondents. Before the questionnaire was opened to the public, it was tested by the first 30 respondents, consisting lecturer and students of Islamic Economics major in Padjadjaran University. The obtained data then processed using Structural Equation Modelling (SEM) on AMOS software. The results found that brand equity moderated by brand likeability has a significant effect on brand performance. In addition, among the four dimensions of brand equity, only brand awareness has a significant relationship with brand performance.
PENGARUH STRUKTUR MODAL DAN INFLASI TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER NON-CYCLICALS DI INDONESIA PERIODE 2022 - 2024 Albani Gustian Suherman; Egi Arvian Firmansyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7731

Abstract

This research assesses the extent to which two capital structure indicators, Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), and the macroeconomic variable of inflation collectively shape the profitability of consumer non-cyclicals sector firms listed on the Indonesia Stock Exchange (IDX). The observation period spans 2022 through 2024. Through purposive sampling, 102 firms were selected, forming a balanced panel of 306 firms data points. Heteroskedasticity was addressed using the Fixed Effect Model augmented with Clustered Robust Standard Error estimation. Partial test results show that DER exerts a negative and statistically significant effect on ROE, while neither DAR nor inflation produces a meaningful individual effect. The simultaneous test confirms that all three variables jointly explain variations in ROE. Robustness checks incorporating firm size and revenue growth as supplementary controls yield consistent conclusions. Overall, the findings highlight that debt leverage surpassing the optimal point, particularly as measured by DER, is the predominant factor suppressing profitability in this sector.
Muslim Consumer Behavior and Purchase Rizkyka Choirunnisa; Egi Arvian Firmansyah
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 5 No. 1 (2021): January-June 2021
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v5i1.4170

Abstract

This study aims to analyze the factors that influence the behavior of Muslim consumers in West Java in purchasing decisions of halal cosmetic products, which include factors of attitude, subjective norms, perceived behavioral control, religiosity, knowledge, and halal labeling. This study used descriptive and verification methods with a quantitative approach. The sample used in this study were 412 Muslim women with an age range of 15-64 years which were taken by purposive sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) method. The results of this research showed that attitude, subjective norm, religiosity, knowledge, and halal labeling have positive and significant impacts on purchasing decisions, while the perceptions of behavior control have no significant impacts on purchasing decisions. This finding showed that the purchase decision of halal cosmetic products of Muslim consumers can be influenced by several factors, and halal labeling has a greater influence. This study also reveals that some Muslim consumers do not know the halal label of a product. This research contributes to encouraging cosmetic companies that do not yet have halal certification to apply for halal certification and this finding is also a reference for the government to require halal certificates for cosmetic products. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku konsumen Muslim Jawa Barat dalam keputusan pembelian produk kosmetik halal, yang meliputi factor sikap, norma subjektif, persepsi kontrol perilaku, religiusitas, pengetahuan, dan labelisasi halal. Penelitian ini menggunakan metode deskriptif dan verifikatif yang dianalisis dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah sebanyak 412 perempuan Muslim berusia 15-64 tahun dan berdomisili di Jawa Barat yang diambil dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan metode Partial Least Square-Structural Equation Model (PLS-SEM). Hasil penelitian menunjukkan bahwa faktor-faktor seperti sikap, norma subjektif, religiusitas, pengetahuan, dan labelisasi halal memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian, sedangkan persepsi kontrol perilaku tidak memiliki pengaruh yang signifikan terhadap keputusan pembelian. Temuan ini menunjukkan bahwa keputusan pembelian produk kosmetik halal dari konsumen muslim dapat dipengaruhi oleh beberapa faktor, dimana labelisasi halal memiliki pengaruh yang lebih besar. Penelitian ini juga mengungkap bahwa sebagian konsumen muslim di Jawa Barat belum mengetahui label halal dari suatu produk. Penelitian ini berkontribusi dalam mendorong perusahaan kosmetik yang belum memiliki sertifikasi halal untuk mengajukan sertifikasi halal dan sebagai pertimbangan bagi pemerintah untuk mewajibkan produk yang beredar di Indonesia bersertifikat halal. 
Co-Authors Abror Adirestuty, Fitranty Ahmad, Nafis Hafiyyan Al Adawiyah, Rumaisah Azizah Albani Gustian Suherman Alisa, Ziyan Sakinah Amelia Rizky Alamanda Anggiya Rossana Ardi Gunardi Arianugrahini, Ikkama Arif Pratama Budi Harsanto Chairunnisa Buay Pemaca Chazanah , Indah Nur Ciptagustia, Annisa Deru R Indika Deru R Indika Deru R Indika Ega Firyal Herdidewayanti Fisabilillah Hadisyah Siregar Fitria Atni Nurjannah Imas Purnamasari Joeliaty Joeliaty Laksono Trisnantoro Layyinaturrobaniyah Layyinaturrobaniyah Lizia, Lizia Lukito, Shellvy Mahanani Margani Manaf, Umar Ibrahim Margani, Mahanani Meria Sri Primariyanti Muhammad Abdus Salam Muhammad Ali Nada Diva Rizki Rembulan Nirmala Andanawari Purnomo, Budi Supriatono Putri, Nike Anita R. Rina Novianty Ariawaty Ratna Komara Ratna Komara, Ratna Renaldi Akbar Ririn Tri Ratnasari Riske Faldesiani Rizkyka Choirunnisa Rozmita Dewi Yuniarti Sapulette, Militcyano Samuel Sarah Nur Fauziyyah Himawan Setiawan, Maman Shabira, Rafa Sulaeman Rahman Nidar Sutisna Sutisna Teguh Santoso Teguh Santoso Tia Yuliawati Umar Ibrahim Manaf Wardhana wardhana Wardhana Wardhana Yogi Adhitya Pratama Yudi Ahmad Faisal Ziyan Sakinah Alisa