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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Islam At-Tawassuth: Jurnal Ekonomi Islam FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Golden Ratio of Mapping Idea and Literature Format Publikasi Riset Mahasiswa Akuntansi Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Kajian Akuntansi, Auditing dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi HANA: Humanities and Academic Narratives in Education Journal of Islamic Digital Economic and Finance (JIDEF)
Kurniawan, Dwi Agus
Institut Islam Nahdlatul Ulama Temanggung, UIN Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Komunikasi, Kesehatan Mental dan Disiplin Kerja Terhadap Kinerja Karyawan Administrasi PT Astra Isuzu Lampung dalam Perspektif Bisnis Islam: Studi pada Karyawan Administrasi PT Astra Isuzu Lampung Delsy Oktavia; Evi Ekawati; Agus Kurniawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (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.v8i7.12225

Abstract

This study aims to analyze the influence of communication, mental health, and work discipline on the performance of administrative employees at PT Astra Isuzu Lampung from the perspective of Islamic business. This research is motivated by the importance of qualified human resources in improving company productivity through effective communication, good mental health, and strong work discipline in accordance with Islamic values such as honesty, responsibility, and trustworthiness. The study employed a quantitative method with descriptive and verificative approaches, involving all administrative employees of PT Astra Isuzu Lampung as the research population using saturated sampling techniques. Data were collected through questionnaires, observations, and documentation, and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The results show that communication, mental health, and work discipline each have a positive and significant effect on employee performance, and simultaneously these variables significantly influence the performance of administrative employees at PT Astra Isuzu Lampung. From the perspective of Islamic business, effective communication, maintaining mental health, and implementing work discipline reflect Islamic work ethics that contribute to improving work quality and creating a harmonious and productive work environment
Pengaruh Penerapan Green Banking, Dana Pihak Ketiga, Dan Non Performing Financing Terhadap Penyaluran Pembiayaan Bank Umum Syariah Agus Kurniawan; Andika Saputra; Berliana Pradita Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5546

Abstract

Semenjak kemunculan pandemi Covid-19 memberi dampak dari kegiatan bisnis perbankan syariah. Pandemi Covid-19 memberikan dampak bagi bank syariah dalam proses penyaluran pembiayaan, di mana dampak dari pandemi ini memaksa bank syariah untuk lebih selektif dalam menyalurkan pembiayaan. Penelitian ini bertujuan untuk mengetahui pengaruh antara penerapan green banking, dana pihak ketiga, dan non performing financing terhadap penyaluran pembiayaan bank umum syariah di Indonesia tahun 2019-2023. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang bersumber dari laporan tahunan (annual report) dan laporan keberlanjutan yang diperoleh dari situs resmi masing-masing Bank Umum Syariah dari tahun 2019-2023. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan software Eviews 13. Hasil penelitian ini menunjukkan bahwa secara parsial Penerapan Green Banking tidak berpengaruh signifikan terhadap Penyaluran Pembiayaan Bank Umum Syariah, Dana Pihak Ketiga berpengaruh signifikan terhadap Penyaluran Pembiayaan Bank Umum Syariah, dan Non Performing Financing berpengaruh signifikan terhadap Penyaluran Pembiayaan Bank Umum Syariah. Kemudian secara simultan Penerapan Green Banking, Dana Pihak Ketiga, dan Non Performing Financing berpengaruh signifikan terhadap Penyaluran Pembiayaan Bank Umum Syariah.
PENGARUH LEVERAGE, LIKUIDITAS, DAN FIRM SIZE, TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan yang Terdaftar di LQ45 Tahun 2019- 2023) Agus Kurniawan; Septia Rahma Putri
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 1 (2025): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i1.11361

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Leverage, Likuiditas, dan Firm Size terhadap Penghindara Pajak secara persial maupun simultan, studi perusahaan yang tercatat di LQ45 periode 2019-2023. Purposive sampling merupakan metode yang digunakan salam penelitian ini, Dengan program SPSS-25, Analisis regresi berganda adalah tampilan data yang digunakan dan sumber data sekunder berupa laporan tahunan dan laporan berkelanjutan perusahaan untukmengumpulkan data,Temuan penelitian menunjukkan bahwa secara persial, leverage berpengaruh terhadap penghindaran pajak, likuiditas dan firm size tidak berpengaruh terhadap penghindara pajak. Secara simultan leverage, likuiditas dan firm size berpengaru terhadap penghindaran pajak
Islamic Economic Perspective on Factors Influencing Cassava Farmers’ Income in Gunung Sugih, Central Lampung L. Lusyani; Z. Zulaikah; Agus Kurniawan
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1770

Abstract

This study analyzes how land area, production costs, and production output affect cassava farmers’ income in Gunung Sugih, Central Lampung, through a quantitative associative design. Data were collected using closed-ended Likert questionnaires, interviews, and observations from cassava farmers (final sample size: [N=165], determined via Cochran’s formula with a 10% margin of error). Instrument validity and reliability were confirmed; Cronbach’s Alpha was 0.651 (land area), 0.700 (production costs), 0.779 (production output), and 0.813 (income). Multiple linear regression shows that all three variables have positive and significant effects on income (p<0.05), with production output being the most influential factor. The model explains 72.6% of income variation (R²=0.726). From an Islamic economic perspective, halal financing, honest transactions, efficient cost management, and commitment to communal welfare strengthen the effectiveness of these technical factors and contribute to blessed income. Policy implications include support for sharia-compliant financing, input access, and farmer training focused on productivity and efficiency.
TRANSFORMASI AKUNTANSI SEKTOR PUBLIK INDONESIA: BASIS AKRUAL, DIGITALISASI, DAN PELAPORAN KEBERLANJUTAN Agus Kurniawan; Zathu Restie Utami
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2911

Abstract

Public financial management reforms have transformed Indonesian public sector accounting from cash basis toward accrual basis while facing increasing demands for data-driven transparency and sustainability-related information. This article synthesizes current issues in public sector accounting by focusing on the interlinkages among accrual implementation quality, digital reporting, and sustainability reporting (including climate/SDGs disclosures). Using a structured literature review and policy document analysis (accounting standards, regulations, and audit summary reports) for 2015-2025, the synthesis indicates that: (1) accrual adoption is often strong in report preparation compliance but weaker in decision-usefulness and asset management; (2) improving audit opinions does not automatically translate into stronger performance accountability, calling for tighter integration of financial and performance reporting as well as audit follow-up; (3) digitalization through financial management information systems, open data, and standardized digital reporting (e.g., XBRL) can improve timeliness and comparability but raises data governance, data quality, and cybersecurity risks; and (4) emerging international public sector sustainability reporting standards provide an opportunity to broaden government reporting on climate risks and impacts. The article proposes an integrative framework and an implementation roadmap that balances standards, human-capital capability, data governance, and assurance. The main conclusion is that transformation should move from ‘mere compliance’ toward ‘decision-useful’ reporting that strengthens transparency and public accountability.
Determinan Pembelian Ulang Almaz Fried Chicken dalam Perspektif Islam Yulia Apriyanti; Ahmad Zuliansyah; Agus Kurniawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11932

Abstract

Penelitian ini bertujuan menganalisis pengaruh social media marketing, store atmosphere, dan kualitas produk terhadap pembelian ulang melalui kepuasan pelanggan sebagai variabel mediasi dalam perspektif Islam pada konsumen Almaz Fried Chicken Bandar Lampung. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan metode survei terhadap 150 responden yang pernah melakukan pembelian minimal dua kali. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling. Hasil penelitian menunjukkan bahwa seluruh konstruk memenuhi validitas dan reliabilitas, dengan nilai outer loading lebih dari 0,70, AVE lebih dari 0,50, Cronbach's Alpha lebih dari 0,70, dan Composite Reliability lebih dari 0,70. Nilai R Square kepuasan pelanggan sebesar 0,672 dan pembelian ulang sebesar 0,714. Pengujian hipotesis menunjukkan bahwa social media marketing, store atmosphere, dan kualitas produk berpengaruh positif dan signifikan terhadap kepuasan pelanggan dan pembelian ulang. Kepuasan pelanggan juga berpengaruh positif signifikan terhadap pembelian ulang serta memediasi secara parsial pengaruh social media marketing, store atmosphere, dan kualitas produk terhadap pembelian ulang. Dalam perspektif Islam, hasil ini menegaskan pentingnya promosi yang jujur, atmosfer gerai yang bersih dan nyaman, kualitas produk yang halal-thayyib, serta pelayanan yang amanah untuk memperkuat kepuasan dan pembelian ulang konsumen.
Narrative Literacy and Digital Storytelling in Indonesian Language Education: A Humanistic Framework for Values, Identity, and Critical Digital Literacies Zathu Restie Utami; Agus Kurniawan
HANA: Humanities and Academic Narratives in Education Vol. 1 No. 2 (2026): HANA: Humanities and Academic Narratives in Education
Publisher : Asosiasi Asesmen Pendidikan (AAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63203/hana.v1i2.510

Abstract

Humanities-centered education positions language learning as a space where identity, values, and meaning are negotiated through narrative. In Indonesia, persistent challenges in reading performance, alongside rapid digital transformation, create an urgent need for pedagogy that strengthens narrative literacy while cultivating critical digital literacies (OECD, 2023a; OECD, 2023b). This article develops a humanistic framework for integrating digital storytelling (DST) into Indonesian language education to support (a) narrative competence, (b) value formation and cultural identity, and (c) ethical, critical, and creative participation in digital culture (UNESCO, 2024; Katadata & Sibercakap Digital, 2023). Using a scoping review approach, literature from 2021–2025 on DST, multimodal composing, multiliteracies pedagogy, and narrative inquiry is synthesized (Jiang & Hafner, 2024; Veyis et al., 2025). The synthesis highlights mechanisms through which DST contributes to writing development and engagement (Ajabshir, 2024; Meletiadou, 2022), and it foregrounds GenAI-era risks and equity issues that demand critical ethical literacy (Kim et al., 2025; Rapanta et al., 2025). The paper proposes design principles, an instructional sequence, assessment indicators, and safeguards to guide Indonesian language teachers.
Co-Authors A. Zuliansyah Ahmad Habibi Ahmad Hazas Syarif Alfiatus Sholihah Andika Saputra Aulia Liosty Mayesta AYU LESTARI Barmawi Arifin Berliana Pradita Putri Citra Etika Darmaji, Darmaji Delsy Oktavia Dimas Pratomo Ermawati, Liya Evi Ekawati Faisal Muzzammil Gian Rabbani Hotman Hotman L. Lusyani M Abdulloh Moh Bahrudin Muhammad Afnie Adam Nisya Fauzi Pandu Wiratama Rosydalina Putri Sari, Yetri Martika Septia Rahma Putri Suhendar Suhendar Suryani, Ai Ulul Azmi Mustofa, Ulul Azmi Umi Rojiati Wahyu Iryana Yulia Apriyanti Z. Zulaikah Zathu Restie Utami