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All Journal JKMS : Jurnal Ilmu Komunikasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal EK dan BI Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Dharma Ekonomi ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat
Ervina Rosarina Hasibuan
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGUNGKAPAN ISLAMIC SOCIAL REPORTING INDEX PADA PERBANKAN SYARIAH DI INDONESIA Rizki Arvi Yunita; Khalila Husnasari; Ervina Rosarina Hasibuan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.300

Abstract

Abstrak Penelitian ini bertujuan untuk membandingkan pengungkapan tanggung jawab sosial bank syariah di Indonesia berdasarkan pada indeks Islamic Social Reporting (ISR). Objek penelitian adalah bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan. Penelitian ini menggunakan laporan tahunan tahun 2024 yang dipublikasikan pada masing-masing bank. Hasil penelitian menunjukkan secara umum Islamic Social Reporting (ISR) Index tingkat pengungkapan yang dilakukan oleh masing-masing perbankan syariah bervariatif menunjukkan kemampuan perusahaan memberikan kinerja terbaik bagi masyarakat. skor indeks Islamic Social Reporting (ISR) dengan pengungkapan tertinggi adalah Bank Muamalat Indonesia dengan persentase 84.48% yang berarti bahwa Bank Muamalat Indonesia sangat informatif. ISR memiliki peran dalam aspek spiritual sehingga masyarakat tidak hanya mengetahui tentang bank umum syariah dalam perspektif ekonomi saja melainkan ada pula kegiatan sosial, lingkungan, karyawan, tata kelola perusahaan dan hal lainnya berdasarkan prinsip dan nilai-nilai islami dengannya diharapkan perusahaan akan mengambil keputusan yang tidak hanya membantu umat Islam tetapi juga membantu perusahaan memenuhi kewajibannya kepada Allah Subhanahu Wata’ala dan masyarakat. Kata Kunci: Islamic Social Reporting Index, Bank Umum Syariah, Pengungkapan
Financial Statement Accountability of BAZNAS Bukittinggi City According to PSAK 45 Khalila Husnasari; Rizky Arvi Yunita; Ervina Rosarina Hasibuan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/pnbqdk71

Abstract

This study examines the accountability of the financial statements of BAZNAS Bukittinggi City, as accountability is a crucial aspect of financial reporting in organizations and institutions. Using a mixed-method approach, the research collected data through questionnaires and interviews with 100 randomly selected muzakki (donors). The findings indicate that the accountability of BAZNAS Bukittinggi City's financial reports is categorized as good based on the six selected indicators. Interviews with BAZNAS employees revealed that financial reports are prepared periodically in written form and disseminated through mass media and social media. However, for elderly donors, reports are distributed in hardcopy format, which is less efficient and affects the timeliness of reporting, thereby influencing accountability. Additionally, the public's limited understanding of financial reports further hinders transparency. Due to research limitations, this study focused on six accountability indicators. Future research is recommended to explore financial report accountability and management information systems more comprehensively, incorporating additional relevant factors.
PENGARUH ROA, ROE, EPS DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR KONSUMEN NON-SIKLIS Hasibuan, Ervina Rosarina; Yunita, Rizki Arvi; Husnasari, Khalila
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2080

Abstract

ABSTRACT This study aims to examine how return on assets (ROA), return on equity (ROE), earnings per share (EPS), and firm size influence stock prices. The research focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A purposive sampling method was employed, resulting in a sample of 34 entities. Conducted over a three-year period, the study encompasses a total of 102 data. Secondary data utilized includes annual financial statements and stock price information obtained from idx.co.id. Data analysis was performed using multiple linear regression techniques with SPSS version 27. The findings indicate that, individually, ROA, ROE, and firm size do not significantly affect stock prices in the non-cyclical consumer sector listed on the IDX during 2022–2024. However, EPS has a significant positive impact on stock prices within the same sector and period. Collectively, the variables ROA, ROE, EPS, and firm size are able to explain variations in stock price. Keywords: ROA, ROE, EPS, firm size, stock price
Digital Regulatory Communication And Youth Participation In Indonesia’s Digital Economy Gusty, Ryndian; Siregar, Ira Nur Dewita; Syahlina, Maya; Hasibuan, Ervina Rosarina; Purba, Ade Rasinta Herli Kristiani
Jurnal Ilmu Komunikasi Vol 14 No 2 (2025): JKMS : Jurnal Ilmu Komunikasi
Publisher : Universitas Riau

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

Abstract

This study investigates the intersection between digital regulatory communication and youth participation in Indonesia’s evolving digital economy. As the nation approaches its demographic bonus era (2030–2040), young people have become key drivers of digital innovation, entrepreneurship, and creative economy growth. However, their potential remains constrained by a regulatory environment that is fragmented, reactive, and inadequately adaptive to the dynamic nature of digital transformation. Using a qualitative juridical-normative and conceptual approach, this research critically analyzes the alignment between existing legal frameworks—such as the Electronic Information and Transactions Law, the Youth Law, the Job Creation Law, and the Creative Economy Regulation—and the practical realities of youth-driven digital innovation. Findings reveal a persistent structural gap between regulatory intentions and implementation, marked by legal ambiguity, administrative rigidity, and limited youth participation in policymaking processes. These conditions weaken institutional trust and hinder the inclusiveness of Indonesia’s digital transformation agenda. The study identifies that the dominance of control-oriented regulation (rule-based approach) often restricts innovation freedom, while the absence of adaptive mechanisms—such as regulatory sandboxes and co-regulation frameworks—reduces opportunities for legal experimentation and creative growth among young innovators. This research contributes theoretically by integrating youth empowerment theory, digital governance theory, and socio-legal perspectives to conceptualize adaptive digital regulation as a facilitative rather than restrictive instrument. Practically, it proposes a participatory regulatory communication model emphasizing inclusivity, policy harmonization, and digital legal literacy as prerequisites for sustainable youth engagement. The study concludes that achieving Indonesia’s “Golden Vision 2045” requires a shift from security-oriented to empowerment-based regulation—where law functions not merely as control, but as a communicative, enabling, and transformative medium for youth-led digital innovation.
Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance Khalila Husnasari; Ervina Rosarina Hasibuan; Muhammad Iqbal
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.366

Abstract

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.
PEMBERDAYAAN UMKM CAFE MELALUI MANAJEMEN AKUNTANSI DAN PENGENDALIAN BIAYA YANG EFISIEN Rizki Arvi Yunita; Abdul Haris; Ervina Rosarina Hasibuan; Amelia Novizar; Mutiara Pulungan
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2026): April
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v3i1.179

Abstract

UMKM merupakan sektor dominan dalam perekonomian Indonesia yang berperan penting dalam menciptakan lapangan kerja dan menjaga stabilitas ekonomi nasional. Namun, sebagian besar pelaku UMKM masih menghadapi kendala dalam hal pengelolaan keuangan dan efisiensi biaya. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberdayakan UMKM melalui penerapan manajemen akuntansi dan pengendalian biaya sederhana pada Kedai Soember Redjeki, agar mampu meningkatkan efisiensi, akuntabilitas keuangan, dan keberlanjutan usaha. Metode yang digunakan meliputi survei dan observasi awal, pelatihan interaktif dengan pendekatan partisipatif, simulasi pencatatan keuangan, serta evaluasi pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pencatatan transaksi keuangan harian 36%, kemampuan mengendalikan biaya operasional 37%, serta penyusunan laporan laba rugi sederhana 36%. Mitra menunjukkan komitmen tinggi dalam menerapkan sistem pencatatan dan pengendalian biaya secara berkelanjutan. Kegiatan ini memberikan dampak nyata terhadap peningkatan efisiensi usaha serta menjadi model pendampingan aplikatif bagi UMKM berbasis edukasi akuntansi sederhana.
Pengaruh Kinerja Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia Kabupaten dan Kota di Sumatera Utara Iqbal, Muhammad; Hasibuan, Ervina Rosarina; Husnasari, Khalila
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.53269

Abstract

This study aims to examine how local government financial performance impacts the Human Development Index (HDI), spesifically fiscal decentralization ratio, effectiveness ratio of local revenue, and local financial efficiency ratio. The sample used in this study consisted of 33 regencies and cities in North Sumatra Province, using secondary data in the form of the Regional Revenue and Expenditure Budget (APBD) and its realization, as well as the HDI values of regencies and cities in North Sumatra. This study used the SPSS software to analyze the data. The results of the partial test stated that  fiscal decentralization ratio and effectiveness ratio of local revenue had an effect on the HDI of regencies and cities in North Sumatra, while local financial efficiency ratio had no effect on HDI. The results of the simultaneous test stated that  fiscal decentralization ratio, effectiveness ratio of local revenue, and local financial efficiency ratio together had an effect on the HDI. These findings imply that local governments should prioritize strengthening fiscal autonomy and improving the effectiveness of revenue collection to enhance human development outcomes, while also reevaluating financial efficiency policies to ensure that budget allocations are not only cost efficient but also development oriented.
Co-Authors Abdul Haris Gusty, Ryndian Ira Nur Dewita Siregar Khalila Husnasari Maya Syahlina Muhammad Iqbal Mutiara Pulungan Novizar, Amelia Purba, Ade Rasinta Herli Kristiani Rizki Arvi Yunita Rizky Arvi Yunita