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All Journal INTEKNA Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis Islam Jurnal IMPACT: Implementation and Action Bantenese Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata International Journal of Economics, Business Management and Accounting
Basyirah Ainun
Politeknik Negeri Banjarmasin
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Harga Saham Fadillah, Rizky; Otami, Aulia Sri; Ainun, Basyirah; Dewi, Fertika Puspita
ACITYA: Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata Vol 2 No 2 (2023): ACITYA: Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usah
Publisher : FAKULTAS VOKASI UNIVERSITAS MAYASARI BAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70871/acitya.v2i2.24

Abstract

Faktor-faktor yang mempengaruhi harga saham. Setiap investor menjadikan harga saham sebagai tolak ukur untuk keputusan pendanaan. Hal ini dikarenakan harga saham dianggap dapat menjadi cerminan keberhasilan manajerial dalam pengelolaan Perusahaan. Penelitian ini dilakukan untuk melihat faktor yang menjadi penyebab terjadinya fluktuasi Harga Saham melalui beberapa indikator yang menjadi variabel dalam penelitian ini yakni Earning Per Share, Total Asset Turnover, Price Earning Ratio dan current ratio. Tujuan dari penelitian ini mengetahui pengaruh dari Earning Per Share, Total Asset Turnover, Price Earning Ratio dan current ratio terhadap harga saham di Perusahaan Syariah yang Listed di Jakarta Islamic Index 70. Melalui Teknik purposive sampling dengan pengamatan perusahaan dari periode 2019-2021 didapat sampel yang digunakan dalam penelitian ini berjumlah 60 perusahaan. Dibantu dengan alat statistik SPSS untuk melakukan pengujian terhadap data yang didapat sehingga diperoleh hasil berupa secara parsial ditunjukkan bahwa Earning Per Share (EPS) mempunyai pengaruh terhadap harga saham pada perusahaan JII70, Total Asset Turnover (TATO) mempunyai pengaruh terhadap harga saham pada perusahaan JII70, Price Earning Ratio (PER) mempunyai pengaruh terhadap harga saham pada perusahaan JII70, Current ratio (CR) tidak mempunyai pengaruh terhadap harga saham pada perusahaan JII70. Namun secara simultan semua variabel yang dijadikan variabel dalam penelitian ini dinyatakan berpengaruh terhadap harga saham.
Artificial Intelligence in Islamic Financial Institutions in Indonesia: A Systematic Literature Review Maulani, Subhan; Rakhmawati, Aneta; Budiman, Mochammad Arif; Sadewa, Manik Mutiara; Ainun, Basyirah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 1 (2025): January 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i1.2733

Abstract

Artificial intelligence is an innovation and development of computers and machines that create human-like capabilities, namely, cognitive abilities, learning, adaptation, and decision making. The implementation of artificial intelligence in Islamic financial institutions increases not only for service innovation but also for analyses data, fraud detection systems, and analyses risk management. The key to dealing with technological change is the collaboration of various parties, namely, practitioners, academics, industry players, regulators, and experts in Islamic finance and economics. This study aims to determine the trend of publication, application, development, challenges and opportunities of artificial intelligence in Islamic financial institutions in Indonesia from 2014 to 2023. The results obtained in this study show that there are 15 journal articles that show 5 types of artificial intelligence in Islamic financial institutions, namely, financial technology, digital security, blockchain, robo-advisors, and digital banks. Islamic financial institutions in Indonesia have used artificial intelligence as needed. The development of artificial intelligence has changed people's life style, increased human resources, and developed regulations to increase security and trust. The challenge is to increase innovation, supervision and protection, create maximum literacy and inclusion, and collaboration. The opportunities that occur are the creation of a sustainable economy, increasing the development of Islamic economics and finance, creating superior human resources, and easy to analyse risk management
SOSIALISASI DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MASJID BERBASIS ISAK 35 Ainun, Basyirah; Andriani; Mutiara Sadewa, Manik; Fadhillah, Rizky
Jurnal IMPACT: Implementation and Action Vol. 5 No. 1 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v5i1.14782

Abstract

Disahkannya ISAK 35 yang berlaku efektif sejak tanggal 1 Januari 2020 menuntut organisasi entitas non laba untuk menyusun laporan keuangannya mengacu pada format yang diatur dalam standar tersebut. Laporan Keuangan yang disajikan berupa Laporan Posisi Keuangan, Laporan penghasilan Komprehensif, Laporan Perubahan Aset neto, dan Laporan Arus Kas. Pengabdian yang dilaksanakan oleh tim Prodi D4 ALKS bertujuan untuk memberikan pendampingan bagi pihak mitra untuk menyusun laporan keuangannya sesuai dengan standar yang berlaku. Metode yang diberikan dimulai dengan sosialisasi tentang ISAK 35 dan pendampingan penyusunan laporan keuangan tahun 2021 bagi pihak mitra. Hasil pengabdian adalah laporan keuangan periode 2021 bagi pihak mitra yang dapat digunakan sebagai basis penyusunan laporan keuangan periode selanjutnya.
PENYUSUNAN LAPORAN KEUANGAN MASJID (STUDI KASUS MUHAMMADIYAH AL-MUHAJIRIN DAN MASJID JAMI PEMURUS DALAM) Fadhillah, Rizky; Ainun, Basyirah; Andriani, Andriani; Sadewa, Manik Mutiara
Jurnal IMPACT: Implementation and Action Vol. 7 No. 1 (2024): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v7i1.14354

Abstract

Mosques are institutions that collect and distribute community funds, therefore it is necessary to carry out financial records in accordance with generally accepted standards for mosques. PSAK 1 and ISAK 35 are relevant financial reports for reporting mosque financial flows. In this activity, the objects were the Muhammadiyah Al-Muhajirin Mosque in Banjarmasin and the Jami Pemurus Dalam Mosque. Through technical guidance by direct visits to the field, results were obtained in the form of presenting financial reports in accordance with ISAK 35 standards, namely in the form of Financial Position Reports, Comprehensive Income Reports, Net Asset Change Reports and Cash Flow Reports. It is hoped that this activity can help mosque administrators to better understand the preparation of ISAK 35 standardized financial reports.
DOES ESG VALUE HAVE AN IMPACT ON A FIRM’S VALUE? LESSON LEARNED FROM INDONESIA Handayani, Lusiana; Canggih, Clarashinta; Ainun, Basyirah; Hadjilatif, Sahraman D.
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 1 (2025): JANUARY - JUNE 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i1.68399

Abstract

Introduction: With growing interests from investors and researchers in ethical investing—partly driven by the United Nations’ Sustainable Development Goals (SDGs)—this study examines the connection between Socially Responsible Investments (SRI) and Islamic finance. Given that these two approaches share common objectives, this study investigates the integration of Environmental, Social, and Governance (ESG) disclosure with Islamic screening principles that affect a firm’s value. Methods: The study focuses on companies listed on the Indonesia Sharia Stock Index (ISSI). It employes pooled Ordinary Least Squares (OLS) with a Random Effect Model (REM) to analyze the impact of ESG on firm value. Results: The findings indicate that ESG scores significantly affect a company’s operations, financial performance, and market standing. However, the impact varies depending on the specific ESG factors. Governance factors demonstrate a stronger association with firm value compared to environmental, economic, and social factors. Conclusion and suggestion: This results suggest that while ESG reporting is crucial, the specific focus areas highlighted in a company’s sustainability disclosures can influence performance in different ways. Strong evidence shows that sustainability reports significantly impact organizational performance. Furthermore, sharia-compliant companies are encouraged to emphasize Islamic values within their sustainability reporting to enhance transparency and appeal to investors. For Sharia-compliant companies in Indonesia, strategically integrating and transparently reporting ESG principles, especially those aligning with Islamic values, is becoming essential for enhancing financial performance, complying with new regulations, and attracting Muslim investors.
PENGARUH JUMLAH ANGGOTA, JUMLAH SIMPANAN, DAN PEMBIAYAAN TAQSITH TERHADAP SISA HASIL USAHA KOPERASI KONSUMEN SYARIAH ARRAHMAH BANJARMASIN Muhammad Irgi Rofiqy; Ainun, Basyirah
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 25 No 1 (2025): Jurnal INTEKNA, Volume 25, No. 1, Mei 2025
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Sisa hasil usaha merupakan keuntungan yang diperoleh koperasi dari pendapatan dikurangi beban dan juga sebagai tolak ukur keberhasilan suatu koperasi hal ini tentu sangat penting adanya partisipasi anggota pada kegiatan koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh jumlah anggota, jumlah simpanan, dan pembiayaan terhadap sisa hasil usaha koperasi konsumen syariah arrahmah Banjarmasin. Metode penelitian ini menggunakan metode kuantitatif dengan metode pengumpulan menggunakan data sekunder yakni data anggota, simpanan, pembiayaan dan sisa hasil usaha periode 2015 hingga 2022 yang menjadi objek penelitian ini. Hasil dari penelitian ini menunjukaan secara parsial bahwa jumlah anggota tidak berpengaruh terhadap sisa hasil usaha yakni Thitung -0,053 < Ttabel 2,776, jumlah simpanan tidak berpengaruh terhadap sisa hasil usaha yakni Thitung 1,599 < Ttabel 2,776, pembiayaan tidak berpengaruh terhadap sisa hasil usaha yakni Thitung 0,018 < Ttabel 2,776. Adapun secara simultan jumlah anggota, simpanan dan pembiayaan taqsith berpengaruh terhadap sisa hasil usaha yakni Fhitung 6,085 > Ftabel 5,41. Sedangkan koefisien determinasi Adjusted R Square sebesar 0,685 atau sama dengan 68,5% variabel independen mempengaruhi variabel dependen sisanya 31,5% dipengaruhi oleh variabel lain di luar dari variabel yang tidak diteliti.
Co-Authors Andriani Andriani Andriani Ash Sidratil Muntaha, Muhammad Mu'allimi Clarashinta Canggih Dewi, Fertika Puspita Fadhillah, Rizky Fadillah, Rizky Hadjilatif, Sahraman D. Hudaya, Muhammad Lusiana Handayani Mahyuni Mahyuni Manik Mutiara Sadewa Manik Mutiara, Sadewa Maulani, Subhan Mellani Yuliastina Mochammad Arif Budiman Muhammad Irgi Rofiqy Muhammad Yassir Fahmi Mutiara Sadewa, Manik Nifa Silvia Otami, Aulia Sri Rakhmawati, Aneta Rizky, Fadillah Silvia, Nifa Wahyudin Nor