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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Hasina: Jurnal Akuntansi dan Bisnis Syariah
Robiatul Adawiyah
Universitas Al-Qolam, Malang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Persepsi Guru MA Raudlatul Ulum 2 Gondanglegi terhadap Bank Syariah Putri Wulan Suci; Robiatul Adawiyah; Putri Nadiyatus Sholihah
Jurnal Akuntansi dan Bisnis Syariah Vol 1 No 1 (2024): Edisi 1
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v1i1.1486

Abstract

This study aims to explore the perceptions of teachers at Madrasah Aliyah (MA) Raudhatul Ulum 2 Gondanglegi towards Islamic banks. The research method used is qualitative research, where data were collected through in-depth interviews with the Principal, School Treasurer, and Homeroom Teacher of Class XI MA Raudhatul Ulum 2 Gondanglegi. The results of the study indicate that teachers have diverse views on Islamic banks. The Principal and Homeroom Teacher of Class IX view Islamic banks positively. The Principal emphasizes the social function of Islamic banks in supporting religious activities such as the Hajj and the Homeroom Teacher of Class XI views Islamic banks as riba-free banks. In contrast, the School Treasurer considers Islamic banks as less popular institutions and has procedures that are considered complicated, which reduces interest in using Islamic banking services. These findings indicate that although Islamic banks have great potential in providing financial solutions that are in accordance with Islamic principles, challenges in terms of understanding and user experience remain major barriers to wider adoption among the community.
Pengaruh Financial Distress terhadap Earning Manajemen di Mediasi oleh Pengaruh Profitabilitas dan Laverange: Studi Perusahaan Manufaktur di BEI Periode 2021-2023 Setiyo Hadi Santoso; Robiatul Adawiyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.10588

Abstract

This study Analyzes The Factors Influencing Earnings Management Mediated by Financial Distress in Consumer Products Manufacturing Companies Listed on The Bursa Efek Indonesia (BEI) During The Period 2021-2023. The objective of this research is to identify the determinants of earnings management and examine the mediating role of financial distress. The research data were obtained from the Bursa Efek Indonesia (BEI) in the form of annual financial statements of consumer product manufacturing firms. A purposive sampling technique was employed, resulting in 13 sample companies out of a total population of 59 firms. Path analysis was used as the analytical method, with SPSS version 22 serving as the data processing tool. Secondary data were collected through documentation by accessing financial reports from the official IDX website (idx.co.id). The findings of this study are expected to demonstrate that financial distress significantly influences earnings management; profitability affects financial distress; and financial distress mediates the relationship between leverage and profitability on earnings management. In addition, leverage is found to influence financial distress but does not have a direct effect on earnings management.
Co-Authors Putri Nadiyatus Sholihah Putri Wulan Suci Setiyo Hadi Santoso