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All Journal Dinamika Pendidikan Jurnal Ekonomi Syariah Teori dan Terapan At-Taqaddum International Journal of Islamic Economics and Finance (IJIEF) AKTSAR: Jurnal Akuntansi Syariah Syi'ar Iqtishadi Jurnal ULTIMA Accounting EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Akuntansi dan Bisnis IJISH (International Journal of Islamic Studies and Humanities) Tasharruf: Journal Economics and Business of Islam Reviu Akuntansi dan Bisnis Indonesia Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AL-ARBAH: Journal of Islamic Finance and Banking Jurnal Administrasi Kantor Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Kunuz: Journal of Islamic Banking and Finance Jurnal Cendekia Keuangan EKONOMIKA SYARIAH : Journal of Economic Studies J-ISCAN : Journal of Islamic Accounting Research IEFBR: Islamic Economics, Finance, and Banking Review
Annisa Fithria
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ESG and Credit Risk: Evidence from Indonesian and Malaysian Banks Fithria, Annisa; Darma, Surya
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.11252

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) scores on credit risk, specifically Non-Performing Loans (NPL), in Indonesian and Malaysian banks, including both Islamic and conventional institutions. The study employs an unbalanced panel dataset from 12 Indonesian and 10 Malaysian banks over the period 2010-2023. Using fixed-effects regression models, the analysis explores whether higher ESG scores are associated with lower NPL levels. The results reveal that while overall ESG scores and their components—environmental, social, and governance—do not show significant impacts on NPL, bank size and economic growth are positively associated with credit risk. This research contributes to the understanding of ESG's role in financial stability within the banking sector, offering insights for policymakers, regulators, and stakeholders. By addressing a gap in the literature on ESG performance in banks, particularly in developing countries, the study underscores the importance of sustainable banking practices for enhancing financial stability and managing credit risk.
Pengungkapan corporate social responsibility terhadap nilai perusahaan dimoderasi profitabilitas Rafida, Anisa; Fithria, Annisa
Jurnal Cendekia Keuangan Vol 3 No 2 (2024): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v3i2.5100

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak Corporate Social Responsibility (CSR) terhadap nilai perusahaan di perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI), dengan profitabilitas sebagai variabel moderasi. Data diperoleh melalui laporan keuangan tahunan perusahaan perbankan yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan sampel dari 37 perusahaan perbankan dalam rentang tahun 2015-2019, mencakup 185 observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan uji Analisis Regresi Moderasi. Hasil penelitian menunjukkan bahwa pengungkapan CSR memiliki dampak positif dan signifikan terhadap nilai perusahaan, dan profitabilitas sebagai variabel moderasi dapat memperkuat hubungan tersebut. Kontribusi penelitian ini adalah memberikan pemahaman lebih lanjut tentang peran CSR dalam meningkatkan nilai perusahaan, khususnya di sektor perbankan Indonesia. Hasilnya dapat menjadi panduan bagi manajemen perusahaan dalam mengembangkan strategi CSR yang lebih efektif untuk mendukung pertumbuhan dan keberlanjutan perusahaan.
THE FINANCIAL FRAMEWORK OF MUSYARAKAH: INSIGHTS FROM BMT BERINGHARJO'S ACCOUNTING PRACTICES Marwasari, Erni; Fithria, Annisa
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.1891

Abstract

Baitul Maal wat Tamwil (BMT), also known as a sharia financial institution, is experiencing a rapid development. As a Microfinance Institution (LKM), BMT operates according to Islamic principles by driving productive economic businesses that promote middle to lower class entrepreneurs, with a focus on independence and self-sufficiency. The aim of this study is to analyze the implementation, determination of profit-sharing ratios, and accounting treatment of revenue from musyarakah-based profit-sharing financing at BMT Beringharjo KC Kauman Yogyakarta, along with its compliance with PSAK 106. This research adopts a qualitative approach with a descriptive method. The data employed in this study comprise both primary and secondary data, collected through interview and documentation techniques. The findings of this study reveal that the profit-sharing ratio is established by distributing profits in a non-proportional manner with respect to the contributed capital, in accordance with the capacity of partners/members. The applied accounting treatment, evaluated based on characteristics, recognition, measurement, presentation, and disclosure, conforms to PSAK 106.
The Implementation of the Accounting Standard (Psak 405) For Mudharabah Financing: A Study on BPD DIY Syariah Octaviani, Irma; Fithria, Annisa
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 1 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i1.1091

Abstract

Indonesia, as a predominantly Muslim country with 87.1% of its population adhering to Islam, has seen significant growth in Islamic financial institutions, including banks and cooperatives. These institutions adhere to Sharia principles, replacing interest-based systems with profit-sharing mechanisms. This study focuses on BPD DIY Syariah, a Sharia Business Unit of BPD DIY, and examines its implementation of mudharabah financing accounting in accordance with PSAK 405. Using qualitative methods, including interviews and document analysis, the research highlights the alignment of BPD DIY Syariah's practices with PSAK 405 standards, covering recognition, measurement, presentation, and disclosure. The findings indicate conformity in accounting treatment but also reveal challenges in transparency due to integration with the parent bank's financial reporting. The study underscores the importance of consistent adherence to Sharia accounting standards to foster public trust and enhance professionalism within the Islamic banking sector. Recommendations for future research include expanding the scope to additional Islamic banks for broader insights.
Manajemen Laba: Analisis Bibliometrik pada Database Scopus Dian Agustina; Annisa Fithria
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.17781

Abstract

Latar Belakang: Manajemen laba atau yang sering disebut earnings management menjadi topik penelitian yang hingga saat ini menarik untuk diteliti. Tidak ada konsensus yang jelas terkait definisi manajemen laba. Beberapa peneliti sebelumnya mencoba untuk mendefinisikan manajemen laba berdasarkan persepsi masing-masing peneliti.Metode Penelitian: Penelitian ini berfokus pada evolusi dan perubahan isu terkait kata kunci manajemen laba dari tahun 1994-2021. Artikel yang dianalisis adalah artikel yang memasukkan manajemen laba dalam judul, abstrak dan kata kunci dengan bidang khusus manajemen, akuntansi, dan ekonomi. Didapatkan total artikel sebanyak 1.919 artikel yang dijadikan bahan analisis dan dibagi menjadi tiga kelompok berdasarkan dekade. Metode yang digunakan yaitu sintesis guna menghubungkan konteks penelitian manajemen laba melalui analisis bibliometrik menggunakan aplikasi VOS Viewer. Hasil Penelitian: Penelitian ini menemukan bahwa persepsi dan isu manajemen laba mengalami perubahan dalam setiap periode. Perubahan isu manajemen laba dipengaruhi oleh peristiwa ekonomi dan keuangan global seperti munculnya kasus Enron dan WorldCom. Isu manajemen laba yang mendominasi yaitu terkait corporate governance dan discretionary accrual. Penelitian ini dapat digunakan sebagai landasan teoretis untuk meneliti isu yang berhubungan dengan manajemen laba.Keaslian/Kebaruan Penelitian: Penelitian ini penting untuk dilakukan karena belum terdapat literatur tentang analisis kata kunci manajemen laba dan perkembangannya menggunakan analisis bibliometrik berdasarkan basis data Scopus. Pemilihan basis data Scopus karena Scopus merupakan salah satu basis data literatur ilmiah terbesar di dunia yang dimiliki oleh Elsevier. Penelitian ini berkontribusi terhadap perkembangan literatur manajemen laba dengan analisis bibliometrik berdasarkan basis data Scopus.
Investigating the Impact of Accountability, Religiosity, and Waqf Literacy on Community Interest in Cash Waqf Nurjanah, Suci; Fithria, Annisa
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2024.6.1.20896

Abstract

Purpose - According to Government Regulation Number 28 of 1977 Article 1 (1), waqf is a legal act by an individual or legal entity that separates a portion of their wealth in the form of land and dedicates it for worship purposes or other public interests in accordance with Islamic teachings. The potential for waqf in Indonesia is estimated to reach 180 trillion. In 2022, there was an increase amounting to 1.4 trillion rupiah compared to the proceeds from cash waqf from 2018 to 2021, which stood at 855 billion rupiah. This research aims to analyze the impact of accountability, religiosity, and waqf literacy on the cash waqf interest of the community.Method - A sample of 102 respondents was obtained using the convenience sampling technique. The data analysis technique in this study is multiple linear regression analysis.Result - This research yields findings indicating that accountability and religiosity positively and significantly influence the community's interest in participating in cash waqf. Conversely, waqf literacy exhibits an insignificant impact on the community's interest in engaging in cash waqf.Implication - This study uses information collected from muslim communities in Indonesia to assess their interest in cash waqf.Originality - This study provides insights into the significance of accountability disclosure by waqf institutions and the level of religiosity in influencing an individual's interest in engaging in waqf activities. The results of this research can serve as a foundation for academics, waqf institutions, and government entities to enhance waqf literacy among the public. This effort is crucial for the continued growth and optimization of waqf potential in Indonesia.
Pengaruh Pengelolaan dan Pendistribusian Zakat Produktif terhadap Pengentasan Kemiskinan di Kota Yogyakarta Ambar Anisa Mulya; Annisa Fithria
Islamic Economics, Finance, and Banking Review Vol. 4 No. 2 (2024): December
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v4i2.11312

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan dan distribusi zakat produktif terhadap pengentasan kemiskinan di Kota Yogyakarta. Dengan mempelajari topik ini, kami bermaksud untuk memberikan kontribusi pada pengetahuan yang sudah ada tentang peran zakat dalam mengatasi kemiskinan. Penelitian ini menggunakan teknik purposive sampling untuk memilih 33 penerima zakat produktif dari BAZNAS Yogyakarta. Data utamanya dikumpulkan melalui kuesioner yang dirancang untuk mengumpulkan wawasan tentang pengalaman penerima zakat dalam pengelolaan zakat dan dampaknya pada pengentasan kemiskinan. Temuan penelitian mengungkapkan hubungan positif yang signifikan antara pengelolaan dan distribusi zakat produktif yang efektif dengan penurunan tingkat kemiskinan di Kota Yogyakarta. Data menunjukkan bahwa ketika dana zakat dikelola dengan efisien dan didistribusikan secara strategis, mereka memainkan peran penting dalam meningkatkan kondisi sosial-ekonomi para penerima. Hasil penelitian ini memiliki implikasi penting bagi para pembuat kebijakan dan organisasi amal yang terlibat dalam distribusi zakat. Hasil penelitian menegaskan perlunya praktik pengelolaan zakat yang terstruktur dengan baik yang menargetkan inisiatif produktif untuk memaksimalkan dampaknya pada pengentasan kemiskinan. Hal ini dapat membimbing formulasi kebijakan yang lebih efektif untuk mengatasi kemiskinan dalam konteks yang serupa.
Optimalisasi pencatatan keuangan UMKM berbasis SAK EMKM untuk mendorong kemandirian finansial Watulfa, Dwi Chintia; Fithria, Annisa
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23695

Abstract

Pelatihan dan pendampingan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dilakukan kepada UMKM Roti Mahkota yang berlokasi di Yogyakarta. Intervensi ini diharapkan mempu memperbaiki pencatatan keuangan yang sebelumnya dilakukan secara manual dan tidak sistematis, serta membuka akses terhadap pendanaan eksternal. Metode pelaksanaan kegiatan menggunakan pendekatan Paticipatory Action Research (PAR) yang melibatkan pelaku UMKM secara aktif dalam seluruh tahapan kegiatan dimulai dari observasi awal, wawancara pemilik usaha, pre-test, penyampaian materi melalui presentasi interaktif, serta pendampingan teknis menggunakan template Excel berbasis standar akuntansi yang berlaku yaitu SAK EMKM. Partisipan utama adalah pemilik usaha sebagai penanggung jawab pencatatan keuangan. Hasil akhir menunjukkan adanya peningkatan signifikan dalam pemahaman konsep pencatatan keuangan (dari 25% menjadi 90%) dan kemampuan teknis dalam menyusun laporan keuangan (dari 0% menjadi 85%). Kegiatan ini juga menghasilkan dokumen laporan keuangan pertama yang disusun sesuai standar. Secara jangka panjang, pelaku UMKM menunjukkan komitmen untuk melakukan pencatatan secara rutin dan mandiri yang berpotensi meningkatkan kredibilitas usaha dan akses terhadap pembiayaan. Program ini memberikan kontribusi nyata dalam membangun fondasi pengelolaan keuangan yang lebih baik dan berkelanjutan bagi UMKM sasaran.
The Effect of Implementing Good Corporate Governance on the Profitability and Financing Risk of Sharia Commercial Banks Yuliani, Fenny Dewi; Fithria, Annisa
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 6 No. 1 (2022): January - June 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v6i1.4863

Abstract

The concept of good corporate governance (GCG) is based on agency theory which is expected to reduce conflicts of interest between agents and principals that can occur in every company, including sharia banks. This situation was realized by the Bank of Indonesia, which then issued a policy that emphasized the need for applying GCG in Bank Indonesia Regulation, namely PBI Number 11/33/PBI/2009. This study examines the effect of applying GCG on profitability and financing risk at the Sharia Commercial Bank in Indonesia. The application of GCG is measured using a composite value self-assessment GCG. Profitability is measured by the ratio of ROA and ROE, while the ratio of NPF measures financing risk. This study uses secondary data, namely annual and GCG implementation reports from 2010 to 2019, published on each official website of Sharia Commercial Bank. Based on the purposive sampling method, 8 of Sharia Commercial Bank ware sampled in this study with a total of 80 observations. Data analysis techniques use panel data regression analysis. The results showed that the application of GCG had a negative and significant effect on profitability measured by ROA and ROE ratios and had a significant positive effect on financing risk measured by the NPF ratio.
DOES THE DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, ISLAMIC CORPORATE GOVERNANCE, PROFITABILITY, AND BANK SIZE AFFECT TAX AVOIDANCE IN ISLAMIC COMMERCIAL BANKS IN INDONESIA? Fahreza, Irgi Anggi; Fithria, Annisa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3296

Abstract

Abstract” This paper investigates the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), profitability, and bank size on tax avoidance in Islamic Commercial Banks in Indonesia. This paper introduces a novel perspective on the factors contributing to tax avoidance within Indonesia's Islamic finance framework. While the general notion of tax management is recognized, this study innovatively explores the intersection of Islamic principles, corporate governance, and tax practices, providing insights that have not been adequately explored in prior research. The study employs a panel data regression analysis, utilizing data from 13 Islamic Commercial Banks spanning 2017-2022, totaling 58 observations. This research approach enables an in-depth investigation into the relationships between ICSR disclosure, ICG, profitability, bank size, and tax avoidance. The empirical findings indicate that ICSR disclosure, the proportion of independent commissioners, and the audit committee positively influence tax avoidance practices. Conversely, the Sharia Supervisory Board and bank size negatively correlate with tax avoidance. Surprisingly, as measured by Return on Assets (ROA), profitability does not significantly impact tax avoidance decisions. This study underscores the intricate connections between Islamic corporate practices, governance structures, and tax avoidance strategies in Islamic Commercial Banks. The research highlights the significance of ICSR disclosure, corporate governance effectiveness, and the presence of religious oversight in shaping transparent and accountable tax practices. Furthermore, the research cautions against overreliance on profitability as a determinant of tax avoidance behaviors. Keywords: Bank Size; Islamic Corporate Governance, Profitability; Islamic Corporate Social Responsibility; Tax Avoidance
Co-Authors Ambar Anisa Mulya Anna Kania Widiatami Dian Agustina Dian Agustina Dian Agustina Fahreza, Irgi Anggi Fenny Dewi Yuliani Ida Nur Aeni, Ida Nur Indriyani Indriyani Irgi Anggi Fahreza Mahfud Sholihin Marwasari, Erni Melita Puji Pramudani Mira Bela Sartika Moh Husain Ohoirenan Mulya, Ambar Anisa Nada Shafiyyah Novi Ismiatun Chasanah Nurjanah, Suci Octaviani, Irma Ohoirenan, Moh Husain Pertiwi Dias Sumaningrum Rafida, Anisa Rofiul Wahyudi Sartika, Mira Bela Sartini Sartini Sulistiawati Sulistiawati Surya Darma Sutriawati Sutriawati Wahyudi, Rofiul Wardiwiyono, Sartini Watulfa, Dwi Chintia Yuliani, Fenny Dewi