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Farid Faisal
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El-Ecosy : Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Suryakancana
ISSN : 27744108     EISSN : 27744418     DOI : https://doi.org/10.35194/.v1i2.1657
Core Subject : Economy,
Economics, Econometrics & Finance
El-Ecosy:Jurnal Ekonomi dan Keuangan Islam is a journal that contains Islamic economics and finance which was formed and decided based on the results of a leadership meeting with Number: 006 / SK / Dek-FEBI / Unsur / V / 2019. El-Ecosy:Jurnal Ekonomi dan Keuangan Syariah is an academic journal published twice a year by the Faculty of Economics and Islamic Business, Suryakancana University.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 84 Documents
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EFFECT OF CONCENTRATED OWNERSHIP ON AUDIT FEE STICKINESS: THE MODERATING ROLE OF FINANCIAL STATEMENT FRAUD Dwi Nadika Suhendar Dwi Nadika Suhendar
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol. 6 No. 2 (2026): July (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

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Abstract

This study aims to examine the effect of concentrated ownership on audit fee stickiness with financial statement fraud as a moderating variable. The study employed a verification method with a quantitative approach. Data were collected using purposive sampling based on predetermined criteria, resulting in a sample of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. With a five-year observation period, a total of 250 firm-year observations were obtained. Hypothesis testing was conducted using multiple regression analysis and Moderated Regression Analysis (MRA). The results indicate that concentrated ownership has a positive and significant effect on audit fee stickiness. Furthermore, financial statement fraud significantly and positively moderates the relationship between concentrated ownership and audit fee stickiness. These findings suggest that a higher level of concentrated ownership increases the likelihood of audit fee stickiness, and this effect becomes stronger in companies that are indicated to engage in financial statement fraud. This study contributes to the development of literature on audit fee stickiness and provides insights for future research. Future studies are recommended to apply alternative measurements for the variables and incorporate additional factors that may influence audit fee stickiness in order to obtain more comprehensive results.  
THE READINESS OF HUMAN RESOURCES IN THE IMPLEMENTATION OF THE MERAH PUTIH VILLAGE COOPERATIVE Ferdian Franata; Udin Saripudin; Iwan Permana
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol. 6 No. 2 (2026): July (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

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Abstract

This study aims to analyze the readiness of Islamic human resources in the implementation of the Village/Urban Village Red and White Cooperative as an agenda for strengthening village economic institutions in Indonesia. This research applies a qualitative approach through literature review and document analysis of regulations, government publications, open-access scientific articles, and Islamic human resource management references. The findings show that the success of the Red and White Village Cooperative is not only determined by legal establishment and business facilities, but also by the readiness of the human resources who manage the cooperative. Such readiness includes technical competence, managerial capability, digital literacy, integrity, understanding of cooperative principles, and internalization of Islamic values such as trustworthiness, justice, competence, excellence, and public benefit. This article proposes a conceptual model for strengthening Islamic human resource management in the Red and White Village Cooperative, consisting of human resource planning, merit-based recruitment and selection, continuous training and mentoring, fair performance and compensation management, and digital participatory governance. The study recommends that the implementation of the Red and White Village Cooperative should not merely pursue quantitative targets, but also strengthen the quality of managers, supervision mechanisms, and member participation
ANALYSIS OF SOCIAL AND GOVERNANCE ASPECTS IN MSME FINANCING AND THE DEVELOPMENT OF SUFIC MODELS TO SUPPORT SUSTAINABLE DEVELOPMENT GOALS (SDGs) Nina Nurkomalasari
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol. 6 No. 2 (2026): July (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important and highly strategic role in achieving the Sustainable Development Goals (SDGs), particularly SDG 1 (No Poverty) and SDG 8 (Decent Work and Economic Growth). MSMEs contribute more than 60% to the national Gross Domestic Product (GDP), provide 97% of employment, and number more than 64 million units, demonstrating that the sustainability of MSMEs affects national social and economic stability. Although according to data, MSME financing continues to increase and financial literacy, especially among business actors, shows a positive increase, the risk of non-performing loans (NPLs) in MSMEs has increased. This situation shows that there is an imbalance between increased financing for MSMEs, social aspects, and governance aspects. The research method used is a qualitative descriptive method supported by secondary data. The results of the study show that MSME financing has fulfilled the Social dimension of Environmental, Social, and Governance (ESG) through increased access to capital and job creation, but it is not yet fully supported by adequate Governance practices at the business level. The Sustainable Financial Clinic (SUFIC) model was developed as a combination of systematic financial literacy training and a sustainable coaching clinic-based mentoring approach, which aims to improve the quality of financial management, reduce the risk of default in financing, and strengthen business sustainability. The implementation of SUFIC is expected to become a model for strengthening sustainable MSME financing governance and contribute to the achievement of SDGs 1 and SDGs 8 in a more optimal manner.
ANALYZING FIRM PROFITABILITY IN EVALUATING FINANCIAL PERFORMANCE: EVIDENCE FROM AN INDONESIAN MANUFACTURING COMPANY Wenny Djuarni
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol. 6 No. 2 (2026): July (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

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Abstract

This research aims to know how the financial performance of PT Mayora Indah Tbk. In This research uses data from the financial statements starting from 2021 to 2025.The research method used is a descriptive qualitative method, data obtained by documentation techniques and literature.and literature. The sampling approach taken is purposive sampling. Based on the results of research that has been done by using the calculation of profitability ratios, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE), at PT Mayora Indah Tbk. Indah Tbk. It can be concluded that the company's financial performance at PT Mayora Indah Tbk after being calculated using the four indicators based on the average of the industry from Kashmir is below the industry average standard. So it can be concluded that the company's financial performance is in “not good”.

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