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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Analisis Niat Menyalurkan Infaq dengan Menggunakan QRIS pada Generasi Z dengan Model UTAUT: Peran Altruisme dan Religiusitas Puspawati, Dewita; Abas, Novel Idris; Ariani, Kurnia Rina; Utomo, Ihsan Cahyo; Kurniawati, Lintang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9903

Abstract

This study aims to examine the effect of the UTAUT model on the intention to use QRIS in distributing infaq with the addition of altruism and religiosity variables. The sample of this study was Generation Z in Central Java. The number of samples used in this study was 345 respondents. The data analysis technique used SEM PLS. The results showed that performance expectancy, social influence, facilitating conditions, and altruism influenced the intention to use QRIS in distributing infaq. However, effort expectancy and religiosity did not influence. The implication of this study is that infaq management institutions and mosques need to create QR Codes to facilitate the community in donating infaq.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Rahmah Anggeraeni; Kurnia Rina Ariani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.5427

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial statements. This research is classified as quantitative research. The sample of this study used financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. In this study, the determination of samples was carried out using purposive sampling technique. The type of data used in this study is secondary data. The results can be concluded that external pressure, financial targets, significant effect on fraudulent financial statements, financial stability, nature of industry, ineffective monitoring, razionalization, capability, arrogance and political connection did not significantly affect the fraudulent financial statements
Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Agustina Irawati; Kurnia Rina Ariani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7532

Abstract

This study aims to analyze the effect of capital structure and dividend policy on firm value, with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research employs a quantitative approach using multiple linear regression analysis. The data used is secondary data obtained from company financial reports, selected through purposive sampling based on specific criteria. The results indicate that capital structure and dividend policy do not significantly affect firm value. This suggests that investors prioritize operational efficiency and business strategy over capital structure and dividend policy. Furthermore, profitability does not directly impact firm value but weakens the effect of capital structure and dividend policy on firm value. Low profitability reduces investment attractiveness, limits funding optimization, and restricts dividend distribution, ultimately leading to a decline in firm value. The findings of this study provide managerial implications for designing more effective financial strategies to enhance investment appeal. Future research is recommended to include additional variables for a more comprehensive analysis.
Co-Authors Agustina Irawati Aji, Nur Prasetyo Alfani, Rizal Syahri Anang Prayoga Anastasia Auti Merry Yanissa Andri veno, Andri Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Banu Witono Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto, Kusuma Lanang Surya Ramadhan Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa, Wahyu Amin Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Prayoga, Anang Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Ramadhan, Lanang Surya Rika Wahyu Puspita Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahputra, Adam Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wardati, Safari Dwi Wijayanti, Ria Yanissa, Anastasia Auti Merry