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All Journal JKMS : Jurnal Ilmu Komunikasi IKRA-ITH EKONOMIKA Jurnal EK dan BI Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Dharma Ekonomi Jurnal Pengabdian Kepada Masyarakat
Ervina Rosarina Hasibuan
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance 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
Edukasi Literasi Finansial dan Kewirausahaan Sejak Dini bagi Siswa MIS Al-Hidayah Cinta Karya Medan Safaruddin; Abdul Haris; Yunita, Rizki Arvi; Novizar, Amelia; Hasibuan, Ervina Rosarina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/g66pdz64

Abstract

Rendahnya literasi finansial dan minimnya minat kewirausahaan sejak dini menjadi tantangan di jenjang pendidikan dasar, khususnya di MIS Al-Hidayah Cinta Karya Medan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran siswa tentang literasi keuangan dan kewirausahaan melalui metode ceramah interaktif, diskusi kelompok, simulasi usaha kecil, dan kuis edukatif. Pelaksanaan melibatkan 32 siswa kelas 5 dengan evaluasi menggunakan pre-test dan post-test serta observasi antusiasme siswa. Hasil menunjukkan lebih dari 85% siswa mampu memahami perbedaan kebutuhan dan keinginan serta pentingnya menabung, sementara lebih dari 70% siswa dapat mengemukakan ide usaha sederhana yang realistis. Peningkatan ini didukung oleh metode pembelajaran yang interaktif dan kontekstual, serta keterlibatan aktif siswa dalam simulasi usaha. Program ini diharapkan dapat menumbuhkan jiwa kewirausahaan dan pemahaman finansial sejak dini sebagai bekal menghadapi tantangan ekonomi masa depan.
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
Interest Rates as an Intervening Variable Mediating the Effect of Banking Liquidity and Inflation on Economic Growth HASIBUAN, ERVINA ROSARINA; KHALILA HUSNASARI; MUHAMMAD IQBAL
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

The objective of this study is to explain how independent variables such as bank liquidity and inflation as measured by, affect economic growth with interest rates as an intervening variable. Bank liquidity is projected using the cash ratio, inflation is determined based on information from Statistics Indonesia (BPS), interest rates are projected using the BI rate, and economic growth is projected using gross domestic product (GDP). The regression technique that used in this study is panel data regression, which is a combination of cross-sectional data and time series data. To test the hypothesis in this study, panel data regression was used with the selected regression model, namely the Random Effect Model (REM). Data processing and hypothesis testing were performed using Eviews13 software. The sample involved 12 companies with the largest assets in the banking sector. This study concluded that liquidity doesn’t affect interest rates, while inflation affects interest rates. Liquidity doesn’t affect economic growth, while inflation and interest rates affect economic growth. Liquidity and inflation simultaneously affect interest rates and can explain 27% of interest rates. Then, liquidity, inflation, and interest rates simultaneously affect economic growth and can explain 99% of economic growth. Then, liquidity and inflation affect economic growth through interest rates. Keywords: Inflation, Liquidity, Interest Rates, Economic Growth
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

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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.
Co-Authors Abdul Haris Gusty, Ryndian Husnasari, Khalila Khalila Husnasari Muhammad Iqbal Novizar, Amelia Purba, Ade Rasinta Herli Kristiani Rizki Arvi Yunita Rizky Arvi Yunita Safaruddin Siregar, Ira Nur Dewita Syahlina, Maya Yunita, Rizki Arvi