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All Journal EL-MUHASABA Among Makarti Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal E-Bis: Ekonomi Bisnis Bubungan Tinggi: Jurnal Pengabdian Masyarakat Akuntansi'45 KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Audit dan Perpajakan Jurnal Kebijakan Pembangunan Asian Journal of Management, Entrepreneurship and Social Science
Alfikri, Rahmatullah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Korelasi Antara Zero Based Budgeting Dengan Efisiensi Operasional Pada Perusahaan Jasa Kontraktor Rahmi Nadiar; Rahmatullah Alfikri; Annisa Tri Hidhayati; Fitra Izzadieny; Riyadatul Muthmainnah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4188

Abstract

This study aims to examine the correlation between the implementation of Zero-Based Budgeting (ZBB) and operational efficiency in contractor service companies. A quantitative method was used with a case study approach at CV. KMP. Data were collected through questionnaires using a Likert scale (1–4) involving 15 respondents, including project managers, budget staff, and field supervisors. The data analysis showed a Pearson correlation coefficient of 0.973 and a significance value of 0.000, indicating a positive and significant relationship between ZBB and operational efficiency. The application of ZBB has proven effective in reducing cost waste and enhancing project execution efficiency. This research contributes to the development of performance-based budgeting strategies to improve operational efficiency in contractor companies.
Bibliometrik Sustainability Report pada Perbankan Indonesia: Tren Publikasi dan Perspektif Masa Depan Hidhayati, Annisa Tri; Rahmi, Audina; Nadiar, Rahmi; Noor Hayatie, Marliza; Alfikri, Rahmatullah
Jurnal E-Bis Vol 9 No 2 (2025): Vol.9 No.2 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i2.2313

Abstract

Using a bibliometric approach, this study analyzes the development of scientific publications related to Sustainability Reports in the Indonesian banking sector in the last five years (2020–2024). The analysis was conducted on 124 articles obtained through the Publish or Perish (PoP) software and analyzed using VOSviewer. The results of the study show that the trend of publications regarding Sustainability Reports has increased significantly every year. Bibliometric visualization also indicates a shift in research focus from merely disclosing Sustainability Reports to integrating sustainability into business strategies, green financial product innovations, and the environmental impact of banking policies. The direction of Sustainability Report research in the future is predicted to develop into a more in-depth study related to its influence on banking business strategies, the effectiveness of implementing sustainable financial policies, and how this industry can mitigate environmental and social risks. In addition, sustainability issues in the context of digital banking and financial technology (fintech) are also predicted to become part of academic studies that are developing along with increasing innovation in the financial sector.
INFORMASI OVERLOAD DALAM AKUNTANSI: TINJAUAN BIBLIOMETRIK TENTANG PENYEBAB, KONSEKUENSI DAN LANGKAH MITIGASI Nadiar, Rahmi; Hayatie, Marliza Noor; Alfikri, Rahmatullah; Hidhayati, Annisa Tri; Rahmi, Audina
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2085

Abstract

Perkembangan teknologi digital, seperti big data analytics, cloud computing, dan Artificial Intelligence (AI), telah mengubah sistem informasi akuntansi, memungkinkan akses data real-time yang lebih akurat. Namun, fenomena accounting information overload dapat menghambat pengambilan keputusan efektif. Penelitian ini menggunakan metode bibliometrik untuk menganalisis literatur terkait information overload in accounting menggunakan alat Publish or Perish (PoP) yang mengakses data dari Google Scholar. PoP mengidentifikasi artikel berdasarkan kata kunci dan kutipan untuk memilih literatur berkualitas. Data yang terkumpul kemudian dianalisis menggunakan VOSviewer untuk memetakan penyebab, konsekuensi, dan langkah mitigasi. Temuan menunjukkan adanya peningkatan publikasi terkait fenomena ini pada periode 2020 – 2022, meskipun hanya 17 artikel yang relevan. Tidak ada publikasi signifikan pada 2023 – 2024, menandakan perlunya penelitian lebih lanjut. Kajian ini juga mengungkapkan minimnya penelitian terkait topik ini, sehingga membuka peluang bagi peneliti selanjutnya untuk memperkaya literatur global dan menawarkan solusi bagi tantangan praktis akuntansi. Kata kunci: information overload, akuntansi, bibliometrik
Integration of Sharia Compliance, Environmental, Social, and Governance (Esg) on Financial Performance: an Empirical Study Across Sharia and Conventional Banks Fitra Izzadieny; Deafatunnizwa Ulfida; Nor Rahma Rizka; M Bastian; Rahmatullah Alfikri
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 2 (2025): December 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i2.10262

Abstract

This study aims to analyze the effect of ESG and Sharia compliance on the financial performance of banks in Indonesia, measured by ROA, and to examine the role of Sharia compliance as a moderating variable. This quantitative study uses secondary data from 34 banks listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Purposive sampling was used for sample selection, while the analysis was conducted using multiple linear regression with SPSS version 25. The results show that ESG has a positive and significant effect on ROA, meaning that the application of sustainability principles increases bank profitability. Sharia compliance also has a positive and significant effect on ROA, indicating that sharia practices support financial performance. However, the interaction between ESG and sharia compliance does not have a significant effect on ROA, while the Size variable has a positive but insignificant effect. These findings support legitimacy theory and stakeholder theory, and provide recommendations for banks to strengthen the integration of ESG and sharia principles in order to improve financial sustainability. This study is an initial empirical study that examines the moderation of sharia compliance in the relationship between ESG and the financial performance of Indonesian banks. Penelitian ini menganalisis bagaimana praktik Lingkungan, Sosial, dan Tata Kelola (ESG) serta kepatuhan Syariah memengaruhi kinerja keuangan bank-bank di Indonesia, yang diukur melalui Return on Assets (ROA), dengan kepatuhan Syariah juga dipertimbangkan sebagai faktor moderasi. Menggunakan pendekatan kuantitatif, penelitian ini menganalisis data sekunder dari 34 bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024 dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa praktik ESG dan kepatuhan Syariah memiliki dampak positif dan signifikan terhadap ROA, menunjukkan bahwa inisiatif keberlanjutan dan kepatuhan terhadap prinsip-prinsip Islam berkontribusi pada peningkatan profitabilitas. Namun, interaksi antara ESG dan kepatuhan Syariah tidak memiliki dampak signifikan terhadap ROA, mengindikasikan bahwa integrasi praktik keberlanjutan dengan prinsip-prinsip etika Islam belum sepenuhnya terwujud. Temuan ini konsisten dengan teori legitimasi dan teori pemangku kepentingan, yang menekankan pentingnya kepatuhan etika dan akuntabilitas sosial dalam perbankan. Studi ini merekomendasikan agar bank memperkuat sinergi antara prinsip ESG dan Syariah untuk mendorong stabilitas dan keberlanjutan keuangan. Sinergi yang kuat antara struktur tata kelola, Dewan Pengawas Syariah (DPS), dan komite ESG mendukung implementasi ESG yang akuntabel dan membantu mencegah ketidakberesan. Pendekatan terintegrasi ini tidak hanya memperkuat mekanisme pengawasan internal tetapi juga meningkatkan kredibilitas institusional dan kepercayaan publik, yang pada akhirnya berkontribusi pada peningkatan kinerja keuangan.  
Digital Transformation and Financial Strengthening for Village-Owned Enterprises to Accelerate Inclusive and Sustainable Rural Development Hayatie, Marliza Noor; Nadiar, Rahmi; Bandi, Maulida Hirdianti; Hidhayati, Annisa Tri; Alfikri, Rahmatullah
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 4 (2025): NOVEMBER 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i4.15524

Abstract

This community service program aimed to strengthen the economic foundation of Guntung Besar Village by empowering its Village-Owned Enterprise (BUMDes) Mandiri Sejahtera through professional financial and digital marketing management. The program addressed problems such as the absence of standardized financial records, limited digital marketing skills, and a lack of product legality, like BPOM certification. The methods included participatory approaches, such as socialization, training in digital bookkeeping and e-commerce platforms (Tokopedia, Shopee, TikTok Shop), content creation, and assistance with BPOM registration. This community service program aimed to strengthen the economic foundation of Guntung Besar Village by empowering its Village-Owned Enterprise (BUMDes) Mandiri Sejahtera through digital transformation and financial literacy. The program addressed issues such as unstandardized bookkeeping, limited digital marketing skills, and a lack of product legality (BPOM). Activities included participatory training on Google Sheets, e-commerce platforms (Tokopedia, Shopee, and TikTok Shop), branding design, and assistance with BPOM applications.
LITERASI AKUNTANSI DAN INOVASI BISNIS: KUNCI SUKSES BISNIS MAHASISWA GILA MARKETING DENGAN DUKUNGAN MODAL SEBAGAI PEMEDIASI Nirwana, Ros; Alfikri, Rahmatullah; Nadiar, Rahmi; Mutmainah, Mutmainah; Marliadi, Reny
Among Makarti Vol 18, No 2 (2025): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v18i2.911

Abstract

ABSTRACT : This study employs a quantitative approach with a causal design using PLS-SEM to analyze the effects of accounting literacy and business innovation on students’ business performance, as well as to examine the mediating role of capital support. The research utilized secondary data obtained from financial reports and operational reports of 103 student-run businesses participating in the Gila Marketing Program at STIE Pancasetia during the 2019–2025 period. The findings indicate that accounting literacy has a positive and significant effect on business performance and capital support. In contrast, business innovation does not significantly influence business performance, although it shows a significant negative effect on capital support. Furthermore, capital support is not found to significantly affect business performance, thereby failing to mediate the relationships between accounting literacy or business innovation and business performance. These results highlight that financial management capability plays a more crucial role in determining student business success compared to innovation activities or the amount of capital received. The study recommends strengthening financial recording and capital management competencies to ensure that funding programs lead to more sustainable improvements in business performance.ABSTRAK : Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal berbasis PLS-SEM untuk menganalisis pengaruh literasi akuntansi dan inovasi bisnis terhadap kinerja bisnis mahasiswa, serta menguji peran dukungan modal sebagai variabel mediasi. Data penelitian berupa data sekunder dari laporan keuangan dan laporan operasional 103 bisnis mahasiswa peserta program Gila Marketing STIE Pancasetia periode 2019–2025. Hasil penelitian menunjukkan bahwa literasi akuntansi berpengaruh positif dan signifikan terhadap kinerja bisnis mahasiswa serta terhadap dukungan modal. Sebaliknya, inovasi bisnis tidak berpengaruh signifikan terhadap kinerja usaha, namun terbukti berpengaruh signifikan terhadap dukungan modal dengan arah negatif. Selain itu, dukungan modal tidak memiliki pengaruh signifikan terhadap kinerja bisnis sehingga tidak mampu memediasi hubungan antara literasi akuntansi maupun inovasi bisnis terhadap kinerja usaha. Temuan ini menegaskan bahwa kemampuan pengelolaan keuangan merupakan faktor yang lebih menentukan dalam keberhasilan bisnis mahasiswa dibandingkan inovasi maupun besarnya modal yang diterima. Penelitian ini merekomendasikan penguatan kapasitas pencatatan keuangan dan manajemen modal agar program pembiayaan dapat menghasilkan peningkatan kinerja yang berkelanjutan.
PROFITABILITAS, LEVERAGE, DAN DIVIDEN TERHADAP NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Bastian, M; Suwarno, Try Edi; Alfikri, Rahmatullah; Amirah, Shahnaz Arianne
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2492

Abstract

Abstract: This study analyzes the effect of Profitability, leverage, and Dividend Policy on Firm Value in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with an associative research design was employed using secondary data from annual financial reports of 37 companies selected through purposive sampling. The research variables include Profitability (ROA), leverage (DER), Dividend Policy (DPR), and Firm Value (Tobin’s Q). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that ROA, DER, and DPR have a positive and significant effect on Firm Value. The R-Square value of 0.170 indicates that the independent variables explain 17% of the variation in Firm Value. These findings support the Signaling Theory, suggesting that financial information provides positive signals to investors. Keywords: profitability, leverage, dividend policy, firm value
Co-Authors Ahmad Rifani Amirah, Shahnaz Arianne Annisa Tri Hidhayati Astia Putriana, Astia Audina Rahmi Bandi, Maulida Hirdianti Bastian, M Deafatunnizwa Ulfida Fitra Izzadieny Hanie, Ummi Hayatie, Marliza Noor M Bastian Muhammad Saleh mutmainah Mutmainah Mutmainah Nirwana, Ros Noor Hayatie, Marliza Nor Rahma Rizka Pulungan, Faisal Fadly Rahmi Nadiar Rahmi, Audina Reny Marliadi Riyadatul Muthmainnah Rizky Aldi Setianda Rizky Mega Arini Sarwani Sarwani, Sarwani Sayudi, Akhmad Sinaga, Ananda Sabrida Tora Br Suwarno, Try Edi Ulfida, Deafatunnizwa