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All Journal Jurnal Ilmiah Akuntansi dan Humanika Competitive Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan JGK (Jurnal Guru Kita) Assyarikah: Journal Of Islamic Economic Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Era Yudistira
Universitas Islam Negeri Jurai Siwo Lampung
Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluasi dan Pengembangan Sistem Akuntansi pada Koperasi Konsumen “KSM” Sehat Sejahtera Kota Metro Era Yudistira; Esty Apridasari; Nur Aini
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8539

Abstract

The rapid development of Micro Small Medium Enterprises (MSMEs) indicates that they play a significant role in the national economy. One of the growing MSMEs in Metro City is “KSM Sehat Sejahtera” whose operational activities focus on the production and sale of fertilizer to farmers. The current growth in fertilizer sales by KSM is quite good and has even expanded beyond Lampung. However, this development has not been accompanied by the availability of an adequate accounting system because the lack of accounting knowledge and weaknesses in the use of the accounting system. The approach used in this community service activity is Service Learning (SL). Service Learning is a combination of academic materials and community service activities. The output of this activity is the understanding and development of accounting systems in businesses in the production sector, specifically at KSM Sehat Sejahtera, to make a cooperative accounting system design and financial reports. The community service activity is carried out in four stages. The first stage is interviews and observations with the cooperative to obtain information related to the current business profile and condition. The second stage is evaluation and discussion based on the information obtained from the first stage. The third stage is training for KSM regarding accounting systems and financial reporting. Then, the fourth stage is assistance in developing an accounting system at KSM Sehat Sejahtera by creating an accounting system design such as profit and loss report and a financial position report.
Analisis Common Size dan Du Pont untuk Menilai Kinerja Keuangan PT Ciputra Development Tbk Periode 2020-2024 Wita Dwi Handayani; Thoyibatun Nisa; Era Yudistira; Norta Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7361

Abstract

This study aims to assess the financial performance of PT Ciputra Development Tbk for the 2020–2024 period using Common Size Analysis and the Du Pont System. This study applies quantitative descriptive analysis with secondary data in the form of financial reports published by the Indonesia Stock Exchange. Common Size Analysis is used to examine the structure and composition of financial reports, while the Du Pont System is used to analyze profitability through Net Profit Margin, Total Asset Turnover, and Return on Investment. The results show that the company's asset structure and capital tend to improve, indicated by an increase in the proportion of current assets and equity and a decrease in long-term liabilities. NPM shows quite good performance and is relatively stable above 20%, but TATO is still low, indicating that asset utilization is not optimal. As a result, ROI has decreased by an average of 4.54% and is still below the industry standard. Overall, the company's financial performance is quite stable, but operational efficiency and asset optimization need to be improved to be able to generate a maximum return on investment.
Islamic Corporate Governance dan Manajemen Laba sebagai Faktor Penentu Nilai Perusahaan pada Bank Umum Syariah Periode 2020 -2024 Firda Sarachehan; Era Yudistira; Thoyibatun Nisa; Lella Anita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7397

Abstract

This study aims to analyze the influence of Islamic Corporate Governance and earnings management as determinants of firm value in Sharia Commercial Banks during the 2020–2024 period. The approach used in this study is quantitative, employing an explanatory research design to analyze the causal relationships among variables. The research data consists of secondary data sourced from the official annual reports of each Sharia Commercial Bank. The sample was selected using purposive sampling, resulting in 13 Sharia Commercial Banks as the units of analysis. The analytical technique applied is panel data regression using the Random Effects Model, processed using EViews 12 software. The results indicate that Islamic Corporate Governance has no significant effect on firm value, while earnings management was found to have a positive and significant effect on firm value. These findings suggest that firm value tends to be more responsive to earnings management practices than to the effectiveness of Islamic Corporate Governance implementation during the study period. Furthermore, these results also indicate that Islamic corporate governance mechanisms have not yet been fully effective in optimally improving market perceptions of corporate performance, whereas companies use earnings management practices to present a seemingly better performance, thereby enhancing market response and investor perceptions of the company’s prospects.
ANALYSIS OF FACTORS AFFECTING EMERGENCY FUND MANAGEMENT IN THE COMMUNITY OF TERBANGGI MARGA VILLAGE, SUKADANA, LAMPUNG EAST Selin Jurniasari; Thoyibatun Nisa; Era Yudistira
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15583

Abstract

Emergency funds are an essential component of household financial resilience, particularly in rural communities that are vulnerable to income fluctuations and economic uncertainty. Limited financial preparedness in such settings highlights the importance of identifying key factors that influence emergency fund management. This study aims to analyze the effects of financial literacy, financial experience, lifestyle, and online lending on emergency fund management among residents of Terbanggi Marga Village. This research employed a quantitative approach using survey data collected from 89 respondents selected through purposive sampling, meaning respondents were chosen based on specific criteria relevant to the research objectives. The data were analyzed using multiple linear regression to examine the individual and combined effects of the independent variables on emergency fund management. The results show that financial literacy (p = 0.001) and financial experience (p = 0.001) have a positive and statistically significant effect on emergency fund management. In contrast, lifestyle (p = 0.692) and online lending (p = 0.411) do not demonstrate a significant influence. The simultaneous effect of all independent variables is confirmed by the F-test, which assesses their joint impact on the dependent variable (p = 0.001). Furthermore, the coefficient of determination (R² = 0.698) indicates that the regression model explains 69.8% of the variation in emergency fund management. These findings suggest that improving financial literacy and strengthening financial experience are critical strategies for enhancing emergency fund management in rural communities, while lifestyle patterns and the use of online lending services appear to play a less dominant role
Pengaruh Intellectual Capital dan Efisiensi Operasional terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia Tahun 2021-2024 Nia Astika; Iva Faizah; Era Yudistira
JGK (Jurnal Guru Kita) Vol. 10 No. 3: Juni 2026
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jgk.v10.i3.75541

Abstract

Di tengah pertumbuhan aset Bank Umum Syariah (BUS) yang signifikan periode 2021–2024, kinerja keuangan yang diproksikan melalui Return on Assets (ROA) justru mengalami fluktuasi, sehingga menunjukkan bahwa ekspansi aset belum sepenuhnya diikuti oleh stabilitas profitabilitas. Kondisi tersebut semakin kompleks dengan adanya tekanan eksternal, penguatan regulasi dan transformasi digital industri perbankan syariah. Penelitian ini bertujuan menganalisis pengaruh intellectual capital dan efisiensi operasional terhadap kinerja keuangan BUS di Indonesia. ROA digunakan sebagai proksi kinerja keuangan, iB-VAIC™ sebagai pengukur intellectual capital, dan BOPO sebagai indikator efisiensi operasional. Penelitian menggunakan pendekatan kuantitatif yang dianalisis menggunakan regresi linier berganda setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan efisiensi operasional berpengaruh negatif dan signifikan terhadap kinerja keuangan. Secara simultan, kedua variabel berpengaruh signifikan terhadap kinerja keuangan BUS. Temuan ini menegaskan pentingnya optimalisasi modal intelektual dan efisiensi operasional dalam menjaga stabilitas kinerja keuangan BUS di tengah dinamika industri.
Analisis Perbandingan Model Springate, Grover dan Fulmer dalam Memprediksi Financial Distress pada PT Smartfren Telecom Tbk Periode 2020-2024 Risma Nur Khasanah; Carmidah Carmidah; Era Yudistira; Lella Anita
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.11059

Abstract

This study aims to analyze the financial distress conditions and compare the accuracy levels of the Springate, Grover and Fulmer models at PT Smartfren Telecom Tbk during the 2020–2024 period. The research methodology used is descriptive quantitative with secondary data in the form of the company's annual financial reports. The analysis method is carried out by applying financial ratios to the bankruptcy prediction model formula and comparing the results with the company's actual conditions to assess the level of prediction accuracy. The findings indicate that company needs to control the use of debt in financing investments, as well as increase the effectiveness of investment asset utilization in order to generate sustainable income and profits. Then based on the prediction results, the Springate and Fulmer models consistently classify companies in financial distress conditions in the 2020-2024 period, while the Grover model shows a grey area category in 2023. So in terms of accuracy levels, the Springate and Fulmer models have a higher accuracy level of 80% compared to the Grover model with an accuracy level of only 60%. These findings indicate that the Springate and Fulmer models are more reliable for use as an early warning system in detecting potential financial distress in telecommunications sector companies.
Analisis Beneish M-Score untuk Mendeteksi Rekayasa Laporan Keuangan Ratna Septina; Carmidah; Era Yudistira; Lella Anita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.112726

Abstract

Penelitian ini bertujuan untuk menganalisis indikasi rekayasa laporan keuangan menggunakan Beneish M-Score pada PT Industri Telekomunikasi Indonesia (INTI) selama periode 2022-2024 dan mengkategorikan perusahaan sebagai manipulator, grey company, atau non-manipulator. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT INTI periode 2022-2024 menggunakan model Beneish M-Score. Kebaruan penelitian ini terletak pada pengujian model Beneish M-Score dalam mendeteksi rekayasa laporan keuangan PT Industri Telekomunikasi Indonesia (Persero). Hasil penelitian menunjukkan bahwa pada tahun 2022 PT INTI berada pada kategori non-manipulator dengan nilai M-Score -3,063 yang berada di bawah ambang batas -2,22. Namun, pada tahun 2023 dan 2024 nilai M-Score masing-masing meningkat signifikan menjadi -1,504 dan 0,858, yang mengklasifikasikan perusahaan terindikasi memiliki potensi rekayasa. Temuan ini mengindikasikan adanya potensi peningkatan risiko rekayasa laporan keuangan pada dua tahun terakhir periode penelitian. Secara teoritis, penelitian ini memperkuat relevansi model Beneish M-Score dalam mendeteksi potensi rekayasa laporan keuangan. Secara praktis, hasil penelitian ini dapat dimanfaatkan sebagai alat peringatan dini bagi auditor, kreditor, dan pemangku kepentingan dalam menilai kualitas laporan keuangan dan risiko kecurangan.
Pengaruh Kinerja Lingkungan dan Rasio Belanja Pengendalian Lingkungan Terhadap Kebijakan Dividen Pada LQ45 Periode 2021-2024 Arini Nur Arista; Atika Lusi Tania; Era Yudistira; Lella Anita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.112830

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari kinerja lingkungan dan Rasio Belanja Pengendalian Lingkungan (RBPL) terhadap kebijakan dividen pada perusahaan dalam indeks LQ45 periode 2021-2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari annual report dan sustainability report perusahaan. Teknik pemilihan sampel menggunakan purposive sampling, sehingga diperoleh 17 perusahaan dengan total 68 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial, kinerja lingkungan dan RBPL tidak berpengaruh signifikan terhadap kebijakan dividen. Selain itu, secara simultan kinerja lingkungan dan RBPL secara tidak berpengaruh signifikan terhadap kebijakan dividen. Hasil penelitian ini menunjukkan bahwa aspek lingkungan belum tentu menjadi faktor utama yang dipertimbangkan perusahaan LQ45 dalam menentukan kebijakan pembagian dividen.
Pembentukan Portofolio Saham Optimal Berbasis Model Sharpe Atika Lusi Tania; Era Yudistira; Einde Evana; Trijoko Prasetyo; Winda Nur Afrita; Fajar Baradewa; Husna Nur Pujianto
Assyarikah: Journal of Islamic Economic Business Vol. 6 No. 2 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i2.2529

Abstract

The purpose of this study is to analyse how to optimise Islamic stock portfolios in Indonesia using the Sharpe model. Most studies only focus on comparing Sharpe ratios between portfolios without exploring in depth the geometric structure of the relationship between return and risk. Many studies assume stable capital market conditions. This model considers the dynamics of return and risk movements as well as the Sharpe angle and the use of Excel Solver. Most studies discuss conventional stocks, while this study examines sharia stocks. Based on calculations using Excel Solver, two assets with the largest angles, meaning the best performance, were obtained. The best stock combination using the Sharpe method was obtained with a code of 70% and 30%. This study contributes to the development of portfolio management literature by offering a geometric perspective in stock performance analysis based on the Sharpe model, particularly for sharia stocks in Indonesia.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Tentang Pembiayaan Musyarakah Nomor.406 Di BMT Fajar Bina Sejahtera Metro Fellita Nur Faizah; Era Yudistira; Thoyibatun Nisa; Witantri Dwi Swandini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6326

Abstract

This study discusses the application of sharia accounting to musyarakah financing based on PSAK 406, in order to assess its compliance with applicable standards and identify the obstacles faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. The practice of musyarakah financing in BMT often faces obstacles related to capital recording, profit sharing ratio allocation, and financial reporting processes. Although PSAK 406 serves as a guide, its implementation is not always optimal. This study aims to initiate the implementation of sharia accounting in musyarakah financing in accordance with PSAK 406, assess compliance with established standards, and identify the challenges faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. This approach uses data collected through surveys and direct interviews with BMT, which is sometimes referred to as a qualitative descriptive method. The research findings indicate that BMT Fajar Bina Sejahtera Metro fails to implement musyarakah financing accounting practices that are in line with sharia standards. After analysis, the researcher concluded that BMT Fajar Bina Sejahtera Metro has not sufficiently complied with PSAK No. 406 in its application of musyarakah financing accounting practices. This lack of compliance is particularly relevant to the recognition, measurement, presentation, and disclosure of transactions as a passive partner, which could facilitate fraudulent activities. Consequently, the inaccurate determination of capital and loss sharing is hampered by limited customer interest and understanding of the complex musyarakah mechanism, as well as operational procedures and recording techniques that lack transparency and fail to meet established standards.
Co-Authors Arini Nur Arista Asnanil Khoiriyah Atika Lusi Tania Carmidah Carmidah Carmidah Einde Evana Esty Apridasari Fajar Baradewa Fellita Nur Faizah Firda Sarachehan Husna Nur Pujianto Iva Faizah Lella Anita Nia Astika Norta Idaman Nur Aini Ratna Septina Risma Nur Khasanah Selin Jurniasari Thoyibatun Nisa Trijoko Prasetyo Winda Nur Afrita Wita Dwi Handayani Witantri Dwi Swandini