Article Per Year (5 Year)
p-Index From 2021 - 2026
2.731
P-Index
This Author published in this journals
All Journal Jurnal Al-Iqtishad Jurnal Ilmiah Wahana Akuntansi JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Hukum Ekonomi Syariah Jurnal Pengabdian Kepada Masyarakat (Mediteg) Quantitative Economics and Management Studies Akuntansi'45 Jurnal Akuntansi AKUNESA EKONOMIKA SYARIAH : Journal of Economic Studies E-Jurnal Akuntansi TSM Worksheet : Jurnal Akuntansi Jurnal Media Akademik (JMA) International Journal of Economics, Management and Accounting International Journal of Management and Business Edueksos: Journal Pendidikan Sosial dan Ekonomi
Fitra Izzadieny
Politeknik Negeri Tanah Laut
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Caught in the Feed: How Social Media and Lifestyle Override Financial Awareness Among Students Dewi, Nurul Afianingrum Rahma; Hayatie, Marliza Noor; Nadiar, Rahmi; Izzadieny, Fitra
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4174

Abstract

This study investigates the influence of social media, lifestyle, and personal financial management on students’ consumptive behavior. The research was conducted at Tanah Laut State Polytechnic involving students of the Accounting Study Program from the 2022 and 2023 cohorts. A total of 181 respondents were selected using purposive sampling. The study adopted a quantitative approach with data collected through a structured questionnaire. The collected data were analyzed using multiple linear regression assisted by SPSS version 26. The results reveal that, partially, social media and lifestyle have a significant and positive influence on students’ consumptive behavior. In contrast, personal financial management does not significantly affect students’ consumptive tendencies. The simultaneous analysis indicates that all three variables social media, lifestyle, and personal financial management collectively have a significant positive influence on consumptive behavior among students. The findings of this study suggest that digital exposure and lifestyle orientation are dominant factors influencing consumption decisions among students, whereas internal financial control has a weaker individual impact. These results provide a clear overview of the behavioral tendencies in student consumption and highlight the role of social and financial factors in shaping those behaviors.
Do Women Directors Representation Matter? Analyzing Its Moderating Effect on Firm Size and Cash Holdings Nor Rahma Rizka; Deafatunnizwa Ulfida; Fitra Izzadieny
International Journal of Management and Business Vol. 2 No. 1 (2025): January
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i1.97

Abstract

This research is based on the underrepresentation of female directors and its potential implications, particularly how their presence may moderate the relationship between firm size and cash holdings, given the gender gap and its potential impact on financial decision-making dynamics. This study aims to test and analyze the effect of company size on cash holdings with female director representation as a moderating variable in the LQ45 index company listed on the Indonesia Stock Exchange. The population used in this study is all companies listed in LQ45 index. Sample selection techniques using purposive sampling, with specified criteria, namely; Companies that are used as samples must be included in the LQ45 index since 2021-2023 in a row, the LQ45 company presents an annual report since 2021-2023. From all companies consistently included in the LQ45 index during the 2021-2023 period that provided the required financial indicators and annual reports, an initial sample of 31 companies was obtained. After excluding outliers, the final dataset comprised 69 observations for analysis. This study utilizes panel data to test the relationship between variables that are the focus of the study. The data obtained are processed, grouped, and analyzed using STATA statistical software. To test the moderation effect in the study, the Moderated Regression Analysis (MRA) method is used. The results found that company size has a significant positive effect on cash holdings, this study also indicates that female directors moderate the relationship between company size and cash holdings effectively. For future research could Investigate the relationship between gender diversity and cash management in different industries or international settings to assess the generalizability of the results, incorporate qualitative methods, such as interviews or case studies, to better understand how female directors influence financial decision-making and the organizational dynamics involved.
Kepatuhan Syariah, Manajemen Laba dan Kepemilikan Kas: Bukti Empiris pada Perusahaan Manufaktur di Indonesia Fitra Izzadieny; Nor Rahma Rizka; Kristianto Tricahya Prabowo
Jurnal Hukum Ekonomi Syariah Vol. 8 No. 2 (2024): Desember 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/j-hes.v8i2.16453

Abstract

Penelitian ini menyelidiki apakah terdapat hubungan antara kepemilikan kas dan manajemen laba pada perusahaan yang patuh pada syariat atau Shariah Compliance Firms (SCF) dan perusahaan yang tidak patuh pada syariat atau Non-Shariah Compliance Firms (NSCF). Sampel kami terdiri dari Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 hingga 2019. Hasil kami menunjukkan bahwa terdapat hubungan yang lebih kuat antara praktik manajemen laba dan kepemilikan kas di SCF dibandingkan di NSCF.  Hasil ini menunjukkan bahwa SCF lebih mungkin untuk terlibat dalam manajemen laba yang meningkatkan kepemilikan kas dibandingkan NSCF.  Secara keseluruhan, penelitian kami memberikan bukti empiris yang mendukung free cash flow theory. Pembahasan mengenai SCF masih kurang dipelajari dibandingkan dengan penelitian yang banyak dilakukan pada sektor perbankan syariah. Meskipun penelitian sebelumnya telah menyelidiki perbandingan SCF dan NSCF, hubungan antara keduanya sangatlah kompleks. Permasalahan keagenan dalam manajemen SCF bersifat unik dan perlu diselidiki.
Micro, Small, and Medium Enterprises, Cashless, and Economic Growth: Study In The National Capital City Buffer Area Nor Rahma Rizka; Fitra Izzadieny; Kristianto Tricahya Prabowo
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 14 No. 01 (2025)
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v14i01.18771

Abstract

The shift of the National Capital (IKN) in East Kalimantan requires provinces in the Kalimantan region to take proactive steps to support the success of its development by encouraging economic growth. One effective strategy to achieve this is to strengthen the development of green Micro, Small, and Medium Enterprises (MSMEs) that are competitive and sustainable. This study aims to explore and empirically assess the role of MSMEs in encouraging economic growth in the Kalimantan region. This research method uses the technique Moderated Regression Analysis with panel data consisting of data from provinces in Kalimantan for the period 2019-2022. The data collected from the Central Bureau of Statistics, the Department of Industry, Trade, Cooperatives, and SMEs, and the Bank Indonesia. The results of this study indicate that there is a significant influence of MSMEs on economic growth in the Kalimantan Region. In addition, evidence was obtained that cashless able to strengthen the influence of MSMEs on economic growth. So that the central government and regional governments of the provinces in Kalimantan can optimize competitive green MSMEs. This can be done through the development of MSMEs by preparing human resources, policies, supporting infrastructure for non-cash transactions (cashless) in MSMEs in each Kalimantan Regional area.Keywords: cashless, IKN buffer zone, green UMKM, economic growth.
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.  
UNDERSTANDING STOCK RETURN DRIVERS: THE INTERPLAY BETWEEN NET PROFIT, OPERATING CASH FLOW, AND DIVIDEND POLICY IN IDX QUALITY 30 COMPANIES Deafatunnizwa Ulfida; Nor Rahma Rizka; Fitra Izzadieny; Try Edi Suwarno
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3369

Abstract

This study examines the impact of stock price, net profit and operating cash flow on stock return, with the dividend serving as a moderating variable. The research focuses on companies listed on IDX Quality 30 companies over the period 2021 to 2024. The main problem addressed is the lack of comprehensive empirical evidence on how core financial performance indicators influence stock valuation within highly selective and fundamentally strong firms such as those in the IDX Quality 30 Index. Although these companies are considered financially robust and attractive to investors, there remains uncertainty about the relative importance of profitability, liquidity, and dividend policy in driving their market valuation. Recognizing the importance of financial performance indicators in stock valuation, this study seeks to determine whether stock price, net profit, netoperating cash flows significantly influence stock return, and whether dividend policy enhances this relationship. The analysis will employ multiple regression techniques to examine both direct and moderating effects. By incorporating operating cash flow alongside net profit, the study attempts to provide a more comprehensive understanding of the drivers of stock returns. While data collection and analysis are currently in progress, the findings are expected to contribute valuable insights to both investors and corporate decision-makers regarding financial strategy and market perception. Future stages of the research will include empirical testing, interpretation of results, and implications for investment practices and corporate policy.
Environmental, Social, and Governance (ESG) and Corporate Governance: A Scopus-Based Bibliometric Analysis (2016–2025) Nor Rahma Rizka; Fitra Izzadieny; Deafatunnizwa Ulfida; Rahmi Nadiar; Diva Trimuliani
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.013

Abstract

This study maps the intellectual structure and thematic evolution of Environmental, Social, and Governance (ESG) and Corporate Governance research through a bibliometric analysis of 1,826 Scopus-indexed journal articles published between 2016 and 2025. Using VOSviewer, the study analyzes publication trends, leading authors, highly cited articles, and keyword co-occurrence through network, overlay, and density visualizations. The findings show a significant increase in publications, particularly after 2022, reflecting growing interest in ESG-related governance issues. ESG performance emerged as the dominant theme, closely linked to board characteristics, ESG disclosure, innovation, and sustainable development. Six major thematic clusters were identified, revealing a shift toward digital transformation, green innovation, responsible investment, and ethical issues such as greenwashing and tax avoidance. These findings offer insights into current trends and future directions for ESG and Corporate Governance research. Penelitian ini bertujuan memetakan struktur intelektual dan perkembangan tematik kajian Environmental, Social, and Governance (ESG) dan Corporate Governance melalui analisis bibliometrik terhadap 1.826 artikel jurnal terindeks Scopus yang diterbitkan pada periode 2016–2025. Analisis dilakukan menggunakan VOSviewer untuk mengkaji tren publikasi, penulis terproduktif, artikel dengan sitasi tertinggi, serta kemunculan kata kunci melalui visualisasi network, overlay, dan density. Hasil penelitian menunjukkan peningkatan publikasi yang signifikan, terutama setelah tahun 2022, yang mencerminkan meningkatnya perhatian terhadap isu ESG dan tata kelola perusahaan. ESG performance muncul sebagai tema penelitian yang paling dominan dan berkaitan erat dengan karakteristik dewan, pengungkapan ESG, inovasi, dan pembangunan berkelanjutan. Analisis juga mengidentifikasi enam klaster tematik utama yang menunjukkan pergeseran fokus menuju transformasi digital, green innovation, responsible investment, serta isu etis seperti greenwashing dan tax avoidance. Temuan ini memberikan wawasan mengenai tren penelitian terkini dan arah pengembangan studi ESG dan Corporate Governance di masa mendatang.
Co-Authors Alfikri, Rahmatullah Annisa Tri Hidhayati Deafatunnizwa Ulfida Deafatunnizwa Ulfida Dewi, Nurul Afianingrum Rahma Diva Trimuliani Hayatie, Marliza Noor Indriyani Indriyani M Bastian Noor Amelia Nor Rahma Rizka Nurmalina, Radna Prabowo, Kristianto Tricahya Rahmi Nadiar Rahmi, Audina Riyadatul Muthmainnah Rizky Mega Arini Suwarno, Try Edi Ulfida, Deafatunnizwa Victorinus Laoli