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All Journal Jurnal Pendidikan Sosiologi dan Humaniora Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam DIKTUM: Jurnal Syariah dan Hukum AL-MAIYYAH JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Istiqro' Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Hukum Ekonomi Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Ulumuddin : Jurnal Ilmu-ilmu Keislaman Journal of Management and Business Innovations Community Engagement and Emergence Journal (CEEJ) Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmu Manajemen Profitability JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM El-kahfi : Journal of Islamic economics Al-Sharf: Jurnal Ekonomi Islam International Journal of Health, Economics, and Social Sciences (IJHESS) SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Ar-Ribh Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ekonomi dan Bisnis Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Ilmu Ekonomi dan Bisnis Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Golden Ratio of Data in Summary Journal of Economics and Social Sciences DIKTUM: JURNAL SYARIAH DAN HUKUM Al-Iftah: Journal of Islamic studies and society Moneta: Jurnal Manajemen & Keuangan Syariah Economos : Jurnal Ekonomi dan Bisnis Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah RESLAJ: Religion Education Social Laa Roiba Journal Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan Horizon: Indonesian Journal of Multidisciplinary JER An-Nisbah: Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Islamic Financial And Accounting Review Balance: Jurnal Ekonomi Natuja: Jurnal Ekonomi Syariah Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam Oikonomia : Journal of Management Economics and Accounting Journal of Islamic Economy AL-MAIYYAH: Media Transformasi Gender dalam Paradigma Sosial Keagamaan Economics and Digital Business Review
Syahriyah Semaun
Institut Agama Islam Negeri Parepare
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Financial Technology Adoption and Corporate Financial Performance Syahriyah Semaun; Ni Wayan Lia Apriani
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.658

Abstract

Financial technology (FinTech) has become one of the most significant drivers of transformation in the corporate financial landscape over the past decade, reshaping how firms manage capital, process transactions, and evaluate risk. This study examines the relationship between FinTech adoption and corporate financial performance by synthesizing recent empirical evidence published between 2021 and 2026. Employing a systematic literature-based conceptual approach, twenty-five peer-reviewed studies covering banking institutions, small and medium enterprises, and non-financial corporations across Asia, the Middle East, Europe, and Africa were reviewed and thematically analyzed. The study is grounded in the Resource-Based View and Dynamic Capabilities perspectives, positioning FinTech adoption as a strategic, valuable, and difficult-to-imitate organizational resource that enhances profitability, operational efficiency, and risk management. Findings indicate that FinTech adoption generally exerts a positive and significant influence on financial performance indicators such as return on assets, return on equity, and net profit margin, although the strength of this relationship varies according to firm size, institutional context, and regulatory environment. Digital transformation, financial literacy, and green finance emerge as important mediating mechanisms shaping this relationship. The study contributes a consolidated conceptual framework linking FinTech adoption to corporate financial performance and offers practical implications for managers and policymakers seeking to leverage technology for sustainable financial growth.
PENGARUH FUNDAMENTAL, TEKNIKAL, DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA SEKTOR PERBANKAN SYARIAH YANG TERDAFTAR DI BEI MIftahul Jannah; Syahriyah Semaun; Andi Ayu Frihatni; Muzdalifah Muhammadun; Damirah
Jurnal Manajemen dan Bisnis Equilibrium Vol. 12 No. 2 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i2.1867

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor fundamental, teknikal, dan makro ekonomi terhadap harga saham pada sektor perbankan syariah yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Faktor fundamental diproksikan oleh Current Ratio (CR), Earnings Per Share (EPS), dan Debt to Equity Ratio (DER), faktor teknikal diproksikan oleh Trading Volume Activity (TVA), sedangkan faktor makro ekonomi diproksikan oleh inflasi dan nilai tukar. Penelitian ini menggunakan pendekatan asosiatif dengan jenis penelitian field research. Data yang digunakan merupakan data sekunder yang diperoleh dari empat bank syariah yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Trading Volume Activity (TVA), dan inflasi tidak berpengaruh signifikan terhadap harga saham karena memiliki nilai probabilitas lebih besar dari 0,05. Sebaliknya, nilai tukar berpengaruh positif dan signifikan terhadap harga saham dengan nilai probabilitas sebesar 0,0420 (< 0,05). Hasil uji simultan menunjukkan nilai F-statistic sebesar 1,809524 dengan probabilitas 0,172485 (> 0,05), sehingga faktor fundamental, teknikal, dan makro ekonomi secara bersama-sama tidak berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa pergerakan harga saham perbankan syariah selama periode penelitian lebih dipengaruhi oleh faktor lain di luar model penelitian.
THE INFLUENCE OF TAX AVOIDANCE AND PROFIT MANAGEMENT ON THE VALUE OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Nilam Cahya; Syahriyah Semaun; Rini Purnamasari
Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13190

Abstract

This research aims to determine the relationship between tax avoidance and earnings management on company value. Tax avoidance is considered a flow of wealth from the government to the company, which should increase the value of the company. This research was conducted to test whether there is an influence of Tax Avoidance and Profit Management on the Company Value of 15 companies that have become constituents of the Indonesian Stock Exchange during 2020-2022. This research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 26. The data analysis techniques for this research are classical assumption testing, multiple regression analysis, and hypothesis testing. The research results obtained show 1) Tax avoidance does not partially have a significant influence on company value. This is proven by the t-test carried out, where the calculated t value (0.37) < t table (2.01) and a significant value of 0.71 are obtained. > 0.05. 2) Earnings management has no significant influence on company value. This is proven by the t-test carried out, where the calculated t value was obtained (-0.05) < t table (2.01) and a significant value of 0.93 > 0.05. 3) Simultaneously Tax District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
TREATMENT OF HUMAN RESOURCES ACCOUNTING AT PT.POS INDONESIA Rahmatika Rahim; Syahriyah Semaun; Rini Purnamasari
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15564

Abstract

This research is motivated by the importance of the role of human resources in company operations and the need for proper accounting records of related costs. PT Pos Indonesia as a state-owned company engaged in logistics and financial services has complexities in human resource management. The purpose of this study is to find out how accounting treats human resource costs and how they are recognized in the company's financial system, especially in PT Pos Indonesia Parepare Branch. This research method is classified as a qualitative research method, meaning that this research seeks to describe, record, analyze, and explain what is researched through observation, interviews, and documentation research. This research approach is a case study, the type of research carried out is Field Research (field research). The results of the study show that the accounting treatment of human resources at PT Pos Indonesia is carried out through recording costs as an expense in the income statement. The Company does not recognize human resources as assets in its financial statements, but manages them strategically through periodic performance appraisal policies, online training through internal applications, and AKHLAK value-based work discipline development. Thus, the approach used is expense-based, but the company still views HR as an important factor in operational success. Although PT Pos Indonesia is not an Islamic financial institution, in practice it still pays attention to the principles of sharia principles, such as transparency, fairness, and the separation of social funds from the company's operational funds. These values are in line with the principles of sharia accounting as contained in the QS. Al-Baqarah verse 282 which emphasizes the importance of recording and justice in muamalah. Thus, human resource accounting at PT Pos Indonesia demonstrates the integration between professional practice and ethical values in Islam.
Risk-Based Fiscal Policy: Adopting a Shariah-Compliant Model for Indonesia’s Economic Resilience Muhammad Said; Syahriyah Semaun; Muzdalifah Muhammadun; Andi Bahri; Andi Dinul Islam Firdaus
An-Nisbah: Jurnal Ekonomi Syariah Vol. 12 No. 2 (2025): An-Nisbah (Oktober)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v12i2.11052

Abstract

Amid global economic uncertainty and the limitations of debt-reliant conventional fiscal policies, Indonesia requires a robust framework to enhance economic resilience. Existing approaches often fail to address equitable resource distribution and ethical risk management. This study aims to develop a risk-based fiscal policy model integrated with Shariah principles to address this gap. Employing a qualitative library research method with secondary data analysis from 2021 to 2025, the study formulates a tripartite model comprising sovereign sukuk for infrastructure, zakat for social safety nets, and mudharabah-musyarakah partnerships for public investment. The findings indicate that this integrated approach significantly mitigates fiscal risks by replacing interest-based debt with asset-backed and profit-sharing mechanisms. Projections suggest the model can reduce the debt-to-GDP ratio from 40.9% to below 35%, lower the Gini coefficient to under 0.35, and sustain economic growth above 5%. This research contributes a comprehensive framework for policymakers, offering a practical pathway toward a more equitable, inclusive, and stable economic system aligned with Maqasid al-Shariah.
Penerapan Sharia Entreprise Theory Dalam Corporate Social Responsibility Terhadap Kinerja Perusahaan di Bank Muamalat Cabang Parepare Citra Dewi; Syahriyah Semaun; Damirah; Muliati; Andi Bahri. S
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.996

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sharia Enterprise Theory pada Corporate Social Responsibility terhadap kinerja perusahaan di bank muamalat Cabang parepare. penelitian ini menggunakan metode penelitian deskriptif kualitatif. Penelitian kualitatif merupakan penelitian yang dalam proses hingga menghasilkan suatu temuan tidak menggunakan prosedur statistik atau bentuk penghitungan. Jenis penelitian yang dilakukan yaitu penelitian lapangan (field research). Berdasarkan hasil wawancara beberapa narasumber yang terkait, diperoleh hasil penelitian menunjukkan bahwa Bank muamalat parepare menyalurkan dana CSR kepada lembaga baitul mall mumalat. Lembaga ini merupakan lembaga yang menghimpun semua dana-dana sosial yang berasal dari bank muamalat, namun dana-dananya juga dapat bersumber dari lembaga lain. Baitul mall muamalat memiliki wewenang penuh terhadap dana-dana sosial yang dihimpun hingga pada penyaluran dananya. Pihak bank muamalat hanya memiliki wewenang mengawasi hingga ikut serta dalam penyaluran dana CSR yang dibawahi oleh lembaga Baitul Mall Muamalat.
Pengaruh Harga terhadap Keputusan Transaksi Pre-order Shopee dengan Label Halal sebagai Variabel Mediasi Raidatul Umanah; Syahriyah Semaun; Damirah Damirah; Andi Ayu Frihatni
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol. 8 No. 2 (2026): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v8i2.17466

Abstract

The practice of pre-ordering imported cosmetics on Shopee raises concerns among Muslim consumers regarding the halal status of products. This study aims to analyze the effect of price on pre-order transaction decisions among FEBI IAIN Parepare students, with the halal label as an intervening variable. The study employs a quantitative approach using the PLS-SEM method assisted by SmartPLS. Data were collected from 100 respondents selected through purposive sampling. The results show that price does not have a significant direct effect on transaction decisions. In contrast, the halal label has a positive and significant direct effect on transaction decisions. The mediation test proves that the halal label acts as a full mediator in the relationship between price and transaction decisions. Thus, students use price as an indicator to validate the authenticity of the halal label. For FEBI IAIN Parepare students, halal assurance is an absolute requirement that is far more decisive in making transaction decisions than merely seeking a low price. These findings imply that manufacturers and e-commerce platforms need to prioritize transparency of halal product information to enhance Muslim consumers' trust in conducting pre-order transactions.
Co-Authors Abdul Halim Mahmud Abdul Hamid Abdullah Fauzan Adani S, Andi Putri Zahirah Ade Hastuti Ahmad Dzul Ilmi Syarifuddin Ainul Fatha Isman Ali, St Nurhayati Alifkah, Ayu An Ras Try Astuti An Ras Try Astuti Andi Ayu Frihatni Andi Ayu Frihatni Andi Bahri Andi Bahri Andi Bahri Andi Bahri S Andi Bahri S Andi Bahri S Andi Bahri S Andi Bahri S. Andi Bahri, Andi Andi Dinul Islam Firdaus Andi Muhammad Fawzy Ramadhan Anggi, Anggeryani Syam Annur, Destina Efri Arqam Arqam, Arqam Asia, Nurul Astuti, An Ras Try Ayu, Sinar Bahri, Andi Bahri. S, Andi Bunga, Purnamasari Cakrah, Yuyun Andira Citra Dewi Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah Damirah DAMIRAH DAMIRAH, DAMIRAH Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Darwis Darwis darwis darwis, darwis Dewi Setiyawati Dewintara, Eka Eka Dewintara Emily Nur Saidy Fadhliyah Ulfah Rustan Fatmawati, Fatmawati Firman Firman Firman Firman Firman Frihatni, Andi Ayu Gusnawati Nurbaba Gusnawati Unna Gustia Gustia Gustia H, Muh Ilyas Halfiah Rustamin Hannani Hikmawati hilda, Evi Andriana Hj. Muliati Hj. St Nurhayati Husnul Khatimah Husnur Raja' Idris, Mahsyar Imamah, Ayu Nur Irmawati Irmawati Irmawati Irmawati Islamul Haq Islamul Haq Islamulhaq, Islamulhaq Isma Wulandari Pryatna Jumaini. S, Jumaini. S Juneda Juneda Juneda, Juneda Kamal Zubair, Muhammad Kartika Sabir Kurniawan, Andis lukman, nurhidaya M. Rafly Al Farezy Arif Mahsyar , Mahsyar Mahsyar, Mahsyar Marhani Marhani MARIA BINTANG MIftahul Jannah Minhajuddin Madi Moh. Yasin Soumena Muh. Ahsan Kamil Muh. Akbar Muhammad Ilham Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Said Muhammad Suras Muhammad Taqdir Muhammadun , Muzdalifah Muliati Muliati Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Muliati, Muliati Murhim, Murhim Mus Mulyadi Musakkir , Musakkir Musdalifah Musdalifah Musmulyadi Musmulyadi, Musmulyadi Musyarif Musyarif, Musyarif Mutmainna, Mutmainna Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun, Muzdalifah Ni Wayan Lia Apriani Nilam Cahya Nur Afni Nurfadilah Sindika Sari Nurfadillah Nurfadillah Nurfadillah Nurfadillah Nurhamida Nurhamida Nurhamida Nurhamida, Nurhamida Nurhayati, St. Nurul Asia Nurwijayanti Patmawati, Andi Kiki Puti Mandasari Putri, Winda Reskiyan Rachman, Mawaddah Rahman Rahman Rahmatika Rahim Rahmatillah, Sri Fatimah RAHMAWATI RAHMAWATI Raidatul Umanah Rasyid, St. Cheriah Rini Purnamasari Riska Risman Rusanda Rukiah Rukiah S, Andi Bahri Sadli, Nurhemifitrah Safwa Al Zafitri SAHABUDDIN SAHABUDDIN Sahara, Ira Sahrani, Sahrani Sahriani Sardia Sarmila, Sarmila Serliyana Serliyana Shonia Moons Siti Nuraeni Sitti Jamilah Amin Sitti Jamilah Amin Sitti Jamilah Amin Sri Fatimah Rahmatillah St Aminah St Aminah St. Aminah St. Aminah St. Aminah St. Aminah St. Nurhayati St. Nurhayati Suarning Suarning Suarning Suarning, Suarning Sumi Susianti, Susianti Syamsul Ma&#039;arif Umar, Umrah Yani Widodo, Uun Purwati Wisnu Wardana, Wisnu Yulia Faradhiba Zyahratul Wilda