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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Ilmiah Akuntansi Manajemen Golden Ratio of Auditing Research Journal of Accounting and Finance Management (JAFM) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Informatika Polinema (JIP) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Rusliyawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Analisis Perbandingan Kinerja Keuangan Bank Konvesional dan Bank Syariah yang Terdaftar pada Indonesia: Studi Kasus Bank Syariah Mandiri dan Bank Mandiri Nur fadhilah; Haryono; Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8875

Abstract

The purpose of this study is to compare the financial performance between Bank Syariah Mandiri and Bank Mandiri in Indonesia in the period 2019-2023 using financial ratios. The financial ratios used consist of ROA, CAR, KAP, NPL, and LDR. The purpose of this study is to determine whether there is a difference between the financial report performance of Bank Syariah Mandiri when compared to Bank Mandiri. The analysis technique used to see the comparison of the financial performance of Bank Syariah Mandiri with Bank Mandiri is a quantitative method using SPSS. The results of the analysis show that there is a significant difference for each financial ratio between Bank Syariah Mandiri and Bank Mandiri. Bank Syariah Mandiri has better performance in terms of the LDR ratio, while Bank Mandiri has better performance in terms of ROA, CAR, KAP, and NPL
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi Afli Audryna; Haryono; Juanda Astarani; Rusliyawati; Nella Yantiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9219

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.
Examining Profitability: Through The Lens of Board Age Diversity in Indonesian Manufacturing Firms Tewal, Florence Melvin; Rusliyawati; Helmi , Syarif M.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1542

Abstract

Further insight into the impact of company size, tax planning, and leverage towards profitability through the perspective of board age diversity. Manufacturing companies of various sub-sectors that earn positive income listed on the Indonesia Stock Exchange as per the year under research are the population used. The number of companies used as samples in this study was 23, with three years of observation (2022-2024). The study uses secondary data from their companies' official websites and the Indonesian Stock Exchange. It uses a quantitative method that uses panel data regression analysis and will conduct the Chow and Hausman tests to determine the regression analysis processed with the Eviews 12 application. The research results state that company size positively affects profitability. In line with that, tax planning has a positive effect on profitability as well. Meanwhile, leverage has a negative influence on profitability. It was also found that board age diversity moderates the correlation of company size and tax planning on profitability, so any decision-making process leads to increased profitability. However, board age diversity cannot moderate the relationship between leverage and profitability.
BERPENGARUHKAH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS TANJUNGPURA? Ginting, Rafles; Anugrah, Wan Roky; Rusliyawati
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8245

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah e-commerce dan sistem informasi akuntansi berpengaruh terhadap pengambilan keputusan mahasiswa jurusan akuntansi fakultas ekonomi dan bisnis Universitas Tanjungpura untuk berwirausaha. Penelitian ini dilakukan dengan pendekatan kuantitatif dan metode survey dimana peneliti membagikan kuesioner menggunakan Google form dan disebarkan langsung kepada responden terkait penelitian. Hasil penelitian ini menunjukkan bahwa e-commerce dan sistem informasi akuntansi memiliki pengaruh yang positifdan signifikan terhadap pengambilan keputusan mahasiswa untuk berwirausaha.
Co-Authors Afli Audryna Agus Wantoro Aishy, Rahadatul Anugrah, Wan Roky Damayanti Desyana, Gita Devi Novianti Endah Nurcahyati Fazila, Paula HARYONO Helmi , Syarif M. Hijriah, Amanah Juanda Astarani Kapriana, Angga Permadi Karpriana, Angga Permadi Muhsin Mushin Nella Yantiana Nur Fadhilah Nur fadhilah Permatan Rafles Ginting Rezkitasari, Winda Saputra, Dani Sari Rusmita Sari, Shinta Bella Shiddiq, Cahyo Syarif M. Helmi Tewal, Florence Melvin Wijayanti, Selly