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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 137 Documents
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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

Page 14 of 14 | Total Record : 137

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