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STUDI KELAYAKAN FINANSIAL DAN NON-FINANSIAL :PENDEKATAN ISLAMI DALAM PENGEMBANGAN BANK SYARIAH Rizka Pratiwi Ramadhani; Mesi Asmiranda; Alika Putri
Jurnal Intelek Insan Cendikia Vol. 2 No. 5 (2025): MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Studi kelayakan merupakan tahap krusial dalam proses pendirian dan pengembangan lembaga keuangan, termasuk bank syariah. Dalam konteks keuangan Islam, studi ini tidak hanya mencakup aspek finansial seperti proyeksi laba, arus kas, dan rasio keuangan, tetapi juga mempertimbangkan kelayakannon- finansial yang meliputi kepatuhan terhadap prinsip- prinsip syariah, tata kelola yang baik, serta dampak sosial dan lingkungan. Artikel ini bertujuan untuk menguraikan pendekatan Islami dalam menilai kelayakan sebuah bank syariah dengan meninjau aspek- aspek utama yang relevan. Pendekatan ini juga mencerminkan nilai- nilai keadilan, transparansi, dan keberlanjutan yang menjadi dasar sistem ekonomi Islam. Artikel ini diharapkan dapat menjadi rujukan awal bagi akademisi, praktisi, dan regulator dalam memahami dimensi studi kelayakan yang sesuai dengan maqashid syariah.
Pengaruh Profitabilitas, Solvabilitas Dan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2022 Alika Putri
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.61

Abstract

The problem in this study is that there are still several cases of earnings management carried out by manufacturing companies that cause losses to shareholders and the company itself. This study aims to determine the effect of Profitability, Solvency and Corporate Social Responsibility (CSR) on earnings management in manufacturing companies listed on the IDX in 2020-2022 partially and simultaneously. The population in this research is all manufacturing companies listed on the IDX for the 2020-2022 period. Sample selection used the purposive sampling method. Based on predetermined criteria, a sample of 54 companies was obtained, with three years of observation so that the observation data amounted to 162 observations. The data analysis technique used is multiple regression assisted by SPSS 26. The results of this research indicate that profitability has a partial effect on earnings management. Solvency partially influences earnings management. corporate social responsibility has no partial effect on earnings management. Profitability, solvency and corporate social responsibility simultaneously influence earnings management. The conclusion of this research is that profitability and solvency have a positive and significant effect on earnings management. corporate social responsibility has a negative and significant effect on earnings management. Meanwhile simultaneously profitability, solvency and corporate social responsibility on earnings management have a positive and significant effect on earnings management.
Peran dan Tantangan Sistem Informasi Manajemen dalam Mendukung Kinerja Perusahaan di Era Digital: Kajian Literatur Alika Putri; Magdalena Mori Sihotang; Valentina Rentauli Siringoringo; Muhammad Ridha Habibi Z
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.172

Abstract

In the digital era, Management Information Systems (MIS) play a vital role not only as administrative tools but also as strategic instruments to enhance efficiency, decision-making, and organizational competitiveness. This study employs a systematic literature review to examine the roles and challenges of MIS in supporting firm performance. The findings reveal that MIS facilitates cross-functional coordination, provides real-time information, and supports digital transformation. However, challenges remain, including legacy system integration, limited digital literacy, organizational resistance, and data security issues. Therefore, effective MIS implementation requires a holistic approach that integrates technology, human resources, and data governance. This study contributes theoretically to the development of MIS literature and offers practical recommendations for organizations to maximize the benefits of MIS in the digital era