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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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Thoyibatun Nisa
Universitas Islam Negeri Jurai Siwo Lampung
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pertumbuhan Piutang Buy Now Pay Later, Likuiditas dan Risiko Kredit Terhadap Profitabilitas Perusahaan Pembiayaan Di Indonesia Lilis Yulita; Thoyibatun Nisa; Witantri Dwi Swandini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1291

Abstract

Pertumbuhan Buy Now Pay Later (BNPL) dalam konteks inovasi pembiayaan teknologi telah meningkatkan peran pembiayaan kredit pada perusahaan bisnis pembiayaan di Indonesia. Namun demikian, terdapat potensi risiko likuiditas dan risiko kredit dari dorongan ini, yang dapat menghambat pendapatan bisnis. Studi ini bertujuan untuk mempelajari bagaimana pertumbuhan kredit BNPL, likuiditas, dan risiko kredit memengaruhi pendapatan perusahaan bisnis pembiayaan Indonesia dalam rentang tahun 2020 hingga 2024. Tujuh perusahaan di sektor keuangan yang berada di bawah pengawasan (OJK) menjadi sumber data sekunder dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis varians untuk menelaah hubungan antarvariabel secara asosiatif. Kajian Data dilakukan melalui metode regresi panel, yang turut melibatkan pengujian Chow, Hausman, serta Lagrange Multiplier (LM) untuk menyelesaikan pemilihan model. Temuan menunjukkan bahwa model efek tetap adalah yang paling sesuai dalam penelitian ini. Penelitian ini mengungkapkan bahwa pertumbuhan kredit BNPL memiliki dampak yang kecil dan merugikan terhadap laba perusahaan. Likuiditas memiliki dampak yang signifikan dan positif. Risiko kredit memiliki dampak yang kecil dan merugikan terhadap profitabilitas. Profitabilitas perusahaan bisnis keuangan secara signifikan dipengaruhi oleh ketiga faktor tersebut secara bersamaan. Dapat disimpulkan bahwa pertumbuhan kredit BNPL dan risiko kredit tidak berdampak signifikan terhadap pendapatan perusahaan, sementara likuiditas merupakan aspek terpenting. Dengan demikian, pengelolaan risiko kredit dan likuiditas memiliki peranan yang sangat krusial bagi perusahaan pembiayaan kredit di era digital modern untuk menjaga profitabilitas bisnis.
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 Kualitas Produk Dan Harga Terhadap Tingkat Penjualan Pada Usaha Produk Roti Di Kota Metro Rosa Liana; Dian Oktarina; Thoyibatun Nisa; Witantri Dwi Swandini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17281

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan harga terhadap tingkat penjualan pada usaha produk roti di Kota Metro. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal asosiatif. Data diperoleh melalui penyebaran kuesioner kepada 75 responden pelaku usaha roti di Kota Metro yang dipilih menggunakan purposive sampling dengan rumus Slovin. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui bantuan SPSS versi 27, yang meincakup uji validitas, reliabilitas, uji asumsi klasik, uji t, uji f, serta koefisien determinasi. Hasil uji t menunjukkan bahwa kualitas produk memiliki pengaruh trhadap variabel yang diiteliti positif dan signifiikan terhadap tingkat penjualan, sedangkan harga berpengaruh positif namun tidak signifikan terhadap tingkat penjualan. Hasil uji f menunjukkan bahwa kualitas produk dan harga secara simultan berpengaruh signifikan terhadap tingkat penjualan. Nilai koefisien determinasi (R²) sebesar 0,455 menunjukkan bahwa sebesar 45,5% perubahan tingkat penjualan dapat dijelaskan oleh variabeil kualitas produk dan harga, sementara sisanya diipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini. Penelitian ini menyimpulkan bahwa kualitas produk merupakan faktor dominan dalam meningkatkan tingkat penjualan usaha roti di Kota Metro, sehingga pelaku usaha perlu memprioritaskan peningkatan kualitas produk guna memenangkan persaingan pasar.
Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024 Carissa Laura Eka Putri; Esty Apridasari; Thoyibatun Nisa; Northa Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6133

Abstract

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.
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.
ANALISIS PENERAPAN PSAK 407 DAN FATWA DSN MUI PADA PRODUK GADAI EMAS DI UNIT PEGADAIAN SYARIAH IRING MULYO Fara Khairunnisa; Thoyibatun Nisa; Carmidah; Witantri Dwi Swandini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i2.116747

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 407 dan Fatwa DSN-MUI pada produk gadai emas di Unit Pegadaian Syariah Iring Mulyo. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Informan penelitian terdiri atas kepala unit, penaksir, dan kasir di Unit Pegadaian Syariah Iring Mulyo. Teknik analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan secara interaktif dan berlangsung terus-menerus selama proses pengumpulan data. Hasil penelitian menunjukkan bahwa penerapan PSAK 407 pada produk gadai emas di Unit Pegadaian Syariah Iring Mulyo telah sesuai, meliputi aspek pengakuan, pengukuran, penyajian, dan pengungkapan. Sementara itu, penerapan Fatwa DSN-MUI belum sepenuhnya sesuai, terutama pada penetapan biaya administrasi yang didasarkan pada jumlah pinjaman, bukan biaya rill yang dikeluarkan. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi Pegadaian Syariah dalam meningkatkan kesesuaian penerapan standar akuntansi syariah dan prinsip syariah pada produk gadai emas.
Co-Authors Carissa Laura Eka Putri Carmidah Dian Oktarina Era Yudistira Esty Apridasari Fara Khairunnisa Fellita Nur Faizah Firda Sarachehan Lella Anita Lilis Yulita Norta Idaman Northa Idaman Rosa Liana Selin Jurniasari Wita Dwi Handayani Witantri Dwi Swandini