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INDONESIA
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN
Published by Universitas Muhammadiyah Metro
ISSN : 26212439     EISSN : 26212447     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fidusia adalah jurnal yang bertujuan untuk mempublikasikan artikel, hasil penelitian yang berkaitan dengan tema keuangan dan perbankan.
Arjuna Subject : -
Articles 10 Documents
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Search results for , issue "Vol 9, No 1 (2026): APRIL" : 10 Documents clear
PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) DENGAN VARIABEL INTERVENING HARGA MINYAK DUNIA TAHUN 2020-2025 Rahma, Tri Fauzia; Yunarti, Yuyun; Apridasari, Esty
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.v9i1.2945

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi dan nilai tukar rupiah terhadap indeks saham syariah indonesia (ISSI) dengan harga minyak dunia sebagai variabel intervening menggunakan analisis model jalur (Path Analysis ) berbasis Structural Equation Modeling–Partial Least Square (SEM-PLS). Analisis dilakukan dengan bantuan perangkat lunak SmartPLS versi 4.1.1.5, meliputi pengujian model struktural ( inner model ) untuk melihat hubungan langsung (direct effect ) dan tidak langsung ( indirect effect ) antarvariabel. Data yang digunakan berupa time series bulanan periode Januari 2020 - Agustus 2025 berjumlah 68 sampel yang diperoleh dari OJK, Bank Indonesia, dan EIA. Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif signifikan terhadap ISSI, sedangkan nilai tukar rupiah dan harga minyak dunia berpengaruh positif signifikan terhadap ISSI. Inflasi juga berpengaruh positif signifikan terhadap harga minyak dunia, sementara nilai tukar rupiah tidak berpengaruh signifikan terhadap harga minyak dunia. Secara tidak langsung, harga minyak dunia terbukti memediasi pengaruh inflasi terhadap ISSI, namun tidak memediasi pengaruh nilai tukar rupiah terhadap ISSI.
SISTEM AKUNTANSI PENGELOLAAN DANA DESA DI DESA KANAUNGAN KECAMATAN LABAKKANG KABUPATEN PANGKAJENE DAN KEPULAUAN Supiati, Arida; Burhanuddin, Chairul; Arizah, Ainun
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.v9i1.2652

Abstract

Abstract : This study aims to understand and analyze the accounting system for managing village funds in Kanaungan Village, Labakkang Sub-district, Pangkajene and Islands Regency. The research uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results show that the accounting system implemented in Kanaungan Village follows existing regulations, such as Minister of Home Affairs Regulation No. 113 of 2014, and utilizes the Village Financial System (Siskeudes) application. The village fund management process includes planning, implementation, administration, reporting, and accountability stages. However, challenges remain, such as limited human resource capacity and lack of technical accounting knowledge. Continuous training and strict supervision are required to enhance the transparency and accountability of village financial management. Keywords: Accounting System, Village Found, Siskeudes, Financial Management
FAKTOR-FAKTOR PENENTU HARGA SAHAM LQ45: LIQUIDITY, LEVERAGE, PROFITABILITY, DAN MARKET RATIO DI BEI Anwar, Amelia; Putri, Nurohmayni
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.v9i1.2951

Abstract

This study aims to analyze the simultaneous and partial effects of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Return on Asset (ROA), Net Profit Margin (NPM), Earning Per Share (EPS), and Price Earning Ratio (PER) on stock prices of companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2020–2024. The main issue addressed is the significant fluctuation of LQ45 stock prices during the post-pandemic economic recovery, along with the inconsistency of previous research that only examined partial financial ratios. This quantitative causal research employed a purposive sampling technique, resulting in 22 companies that consistently remained in the LQ45 index, presented complete annual financial reports, and were not financial sector firms. Secondary data consisting of annual financial statements and closing stock prices were analyzed using multiple linear regression after natural logarithm transformation, preceded by classical assumption tests. Hypothesis testing was conducted with the F-test (simultaneous) and t-test (partial) at a 5% significance level using SPSS version 26. The results indicate that the seven financial ratios simultaneously have a significant effect on stock prices. Partially, ROE, EPS, and PER show positive and significant effects, while CR, DER, ROA, and NPM exhibit negative and significant effects. This study concludes that LQ45 investors place greater emphasis on equity-based profitability efficiency and future earnings growth prospects rather than liquidity levels and overall asset profitability amid post-pandemic economic recovery
PENGARUH HARGA SUKUK NEGARA RITEL SR021, YIELD IMBAL HASIL SUKUK DAN MINAT INVESTASI TERHADAP PERMINTAAN SUKUK NEGARA RITEL SR021 DI INDONESIA Rizkyansyah, Muhamad; Ridwansyah, Ridwansyah; Rifan, Dinda Fali
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.v9i1.2957

Abstract

This study aims to analyze the effect of the price of Retail Government Sukuk SR021, sukuk yield, and investment interest on the demand for Retail Government Sukuk SR021 in Indonesia. The method used is multiple linear regression analysis with the assistance of Eviews 13 software. The results show that sukuk prices have a negative effect on demand, meaning that an increase in price tends to reduce investors' interest in purchasing sukuk. Conversely, yield has a positive effect on demand, indicating that the rate of return is a primary consideration for investors in making investment decisions. Meanwhile, investment interest does not have a significant effect on sukuk demand, although most respondents demonstrate a relatively high level of interest. This suggests that portfolio preferences and other rational considerations are more dominant in determining investment decisions. From an Islamic economic perspective, demand is not only influenced by price and profit factors but also reflects ethical values, spirituality, and social responsibility in economic activities. Thus, this study confirms that rational economic factors and Islamic values play a role in shaping demand for government sukuk.
KAJIAN LAJU PERTUMBUHAN NILAI PAJAK RESTORAN DI BAPENDA KOTA SURABAYA suci, wika kwana; Tannar, Oryza
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.v9i1.2825

Abstract

The growth of restaurant tax revenues at BAPENDA Surabaya City during the period 2022 to 2024 has not been able to reach the set target. The study was conducted using a qualitative approach and case study method, using data obtained through structured interviews with one of BAPENDA's employees and tax realization reports. Within a period of three years, the average growth rate only reached 15.66%, still far below the minimum success standard of 30%. 2023 showed an increase of 21.43%, but in 2024 there was a sharp decline of 9.89%, reflecting instability in the restaurant tax management process. This condition shows that there is no continuity in the collection strategy that can drive consistent growth. Therefore, a comprehensive evaluation of the existing collection system is needed. Strengthening the use of information technology, updating taxpayer data periodically, and intensifying regulatory counseling to business actors are strategic steps to increase the effectiveness of restaurant tax revenues in the future.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI Novitasari, Desi; Widodo, Deny Edy; Septiana, Nani
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.v9i1.2963

Abstract

Firm value represents investors’ assessment of a company’s performance and future prospects, making it an important indicator in investment decision-making. This study aims to examine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and profitability on firm value with firm size as a control variable in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using panel data regression and utilizes secondary data obtained from financial statements and annual reports. The sample was determined using a purposive sampling technique, resulting in 26 companies with a total of 78 initial observations, which were reduced to 64 after the removal of outlier data. The results indicate that partially, GCG and CSR have no significant effect on firm value, while profitability has a positive and significant effect. Firm size as a control variable does not have a significant effect; however simultaneously, all independent variables significantly affect firm value. The robustness test, conducted by replacing the profitability proxy from ROA to ROE and firm value from Tobin’s Q to PBV, shows consistent results, indicating that the model is robust.
MODEL PENINGKATAN REPURCHASE INTENTION PEMBIAYAAN SYARIAH PADA LEMBAGA KEUANGAN SYARIAH DI KOTA METRO PROVINSI LAMPUNG Siswoyo, Slamet Tedy; Nurhidayati, Nurhidayati
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.v9i1.2955

Abstract

Niat beli berkaitan erat dengan motif yang dimilikinya untuk memakai ataupun membeli produk tertentu. Faktor yang mempengaruhi repurchase intention pada produk pembiayaan syariah, salah satunya adalah tingkat religiusitas. Faktor lainnya yang dapat mempengaruhi repurchase intention pada pembiayaan syariah adalah word of mouth. Fenomena gap yang terjadi pada Lembaga keuangan syariah di Kota metor yakni kenaikan jumlah nasabah yang yang melakukan pembiayaan. Namun, ditemukan research gap, dimana literature yang ada terkait pengaruh religiusitas, pengetahuan dan word of mouth memperlihatkan hasil yang tidak konsisten. Adanya gap di atas perlu dicari solusinya. Penelitian ini memasukan variabel sikap nasabah sebagai solusi gap. Variabel sikap sebagai pemediasi didasari hasil penelitian sebelumnya menjelaskan bahwa sikap nasabah berpengaruh terhadap repurchase intentionJenis penelitian yang digunakan dalam penelitian ini adalah penelitian eksplanatori (explanatory research) dengan metode kuantitatif. Populasi seluruh nasabah yang melakukan pembiayaan syariah pada lembaga keuangan syariah di Kota Metro Provinsi Lampung. Teknik pengambilan teknik non probability sampling dengan metode acidental sampling, sampel penelitian ini berjumlah 100 orang. Teknik pengumpulan data menggunakan kuesioner. Dalam penelitian ini, analisis data menggunakan metode SEM-PLS dengan sofrware SmartPLS (Partial Least Square).
ARAH PENGEMBANGAN KEBIJAKAN MONETER DAN PERBANKAN SYARIAH DI MASA DEPAN Fitri, Anggun Okta; Mustofa, Ali
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.v9i1.2952

Abstract

Penelitian ini menganalisis arah pengembangan kebijakan moneter dan perbankan syariah dalam kerangka dual banking system di Indonesia serta implikasinya terhadap stabilitas makroekonomi. Metode yang digunakan adalah kualitatif melalui studi literatur. Hasil menunjukkan bahwa instrumen moneter syariah seperti sukuk, SBIS, dan PUAS berperan strategis dalam transmisi kebijakan, pengelolaan likuiditas, dan penguatan sektor riil, namun efektivitasnya masih terkendala oleh terbatasnya pendalaman pasar dan integrasi kelembagaan. Secara konseptual, moneter syariah menawarkan paradigma yang menekankan stabilitas, keadilan distributif, dan keterkaitan sektor riil. Hasil penelitian menunjukkan bahwa penguatan kebijakan moneter syariah yang mandiri dengan dukungan instrumen, regulasi, dan kapasitas institusional menjadi kunci bagi terciptanya sistem keuangan yang stabil dan inklusif.
TRANSFORMASI AKUNTANSI SEKTOR PUBLIK INDONESIA: BASIS AKRUAL, DIGITALISASI, DAN PELAPORAN KEBERLANJUTAN Kurniawan, Agus; Utami, Zathu Restie
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.
PENGARUH EARNING PER SHARE (EPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfiyyah, Ashma Fiya; Aisyah, Siti; Abdi, Muhammad Nur
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.v9i1.2666

Abstract

This study examines the effect of Earning Per Share (EPS) and Return on Equity (ROE) on the stock prices of property and real estate companies listed on the Indonesia Stock Exchange. The main issue addressed in this research is the decline in the stock prices of property companies following the COVID-19 pandemic. The objective of this study is to determine the influence of Earning Per Share (EPS) and Return on Equity (ROE) on the stock prices of property and real estate companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach, with documentation as the primary method of data collection. A total of ten (10) property and real estate companies were selected as the sample for this study. The findings indicate that Earning Per Share and Return on Equity have a negative and significant effect on stock prices. This research recommends enhancing business strategies to mitigate the negative impacts of EPS and ROE on stock prices. Such strategies may include improving capital structure, increasing operational efficiency, and diversifying business activities to enhance stock attractiveness to investors.Keyword: Stock Price, EPS, ROE

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