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Handi Nuryaman
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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Pengentasan Kemiskinan Nasabah BTPN Syariah Penerima Program Daya Berdasarkan Peningkatan Kinerja dan Keberlanjutan Usaha Melalui Pendampingan Program Bestee Kaban, Reny Fitriana; Sumidartini, Ai Nety
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.1742

Abstract

Poverty is still a global challenge, including in Indonesia, although a decline in the number of poor people has occurred in recent years. Community empowerment programs are one of the important strategies to address this issue. BTPN Syariah launched the Daya Program, which aims to improve the welfare of female customers through sharia financing and business mentoring. However, to ensure the sustainability and improvement of customers' business performance, more intensive mentoring is needed. The Bestee program comes as a solution by involving university students in providing business mentoring to customers. This study aims to analyze the effectiveness of the Bestee program in improving the performance and sustainability of BTPN Syariah customers who receive the Daya program. The research methodology uses a descriptive qualitative approach with SWOT analysis of two customers and evaluation of the level of customer satisfaction post-mentoring. Primary data was collected through direct observation and interviews, while secondary data was obtained from BTPN Syariah's sustainability reports and relevant literature. The results show that mentoring by Bestee facilitators provides positive benefits for customers. They were satisfied and able to understand the materials provided. Although there has not been a significant increase in turnover over a month, the mentoring helps customers in terms of digital promotion, financial recording, and business identity.  
The Influence of the Board of Commissioners, Institutional Ownership, and Managerial Ownership on the Firm Value of Non-Banking State-Owned Enterprises Prasetyo, Deny; Kufepaksi, Mahatma; Dalimunthe, Nindytia Puspitasari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1743

Abstract

This study examines the influence of corporate governance mechanisms—specifically the Board of Commissioners, Institutional Ownership, and Managerial Ownership-on the firm value of non-banking state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange from 2014 to 2023. Using a panel data regression model based on purposively selected samples of 15 firms over a ten-year period, the results indicate that while institutional and managerial ownership significantly enhance firm value, the size of the board of commissioners does not exert a statistically significant effect. The findings highlight the importance of active monitoring by institutional investors and alignment of managerial interests with shareholders in improving corporate performance. These insights contribute to understanding effective governance practices in SOEs and offer practical recommendations for policy-makers aiming to enhance transparency and accountability within Indonesian state-owned enterprises.
Implementasi Akad Muzara’ah Untuk Meningkatkan Kesejahteraan Petani Penggarap Sawah Di Kecamatan Karangmoncol Irfangi, A Mukhsin; Abdilla, Muhammad Hanif
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.1878

Abstract

The problem of unequal access to agricultural land and limited capital for sharecroppers is still a major issue in the development of the agrarian sector in rural areas. This study aims to analyze the implementation of the muzara'ah contract and its contribution to improving the welfare of sharecroppers in Karangmoncol District. Using a qualitative approach with a case study method, data were collected through in-depth interviews, observation, and documentation from sharecroppers, landowners, and community leaders. The results showed that the practice of muzara'ah contract was done verbally without a written agreement, based on trust and social closeness between parties. The profit-sharing system is applied fairly (maro 50:50) after deducting production costs. Although there is a risk of crop failure due to pests and weather, the risk is borne together as a form of justice in sharia principles. This system is proven to provide benefits for both parties-the landowner continues to get the yield from his land, while the farmer can work and earn income without having to provide capital. This study concludes that the muzara'ah contract can be a model of fair and sustainable agricultural cooperation, although it still requires institutional support and increased legal awareness to strengthen its implementation.  
Pengaruh Penerapan Pengendalian Biaya Kualitas Terhadap Peningkatan Produktivitas Di PT Pertamina Internasional Shipping(PIS) Eka, Berliana; Alvino, Reinold; Revalina, Venski; Rakhmawati, Henny
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.1888

Abstract

This study aims to analyze the effect of implementing quality cost control on productivity improvement at PT Pertamina Internasional Shipping. Quality costs consist of four main components: prevention costs, appraisal costs, internal failure costs, and external failure costs. In the context of the energy industry, such as PIS, quality cost control is crucial to ensure operational efficiency and enhance productivity. The research method used is a quantitative approach based on secondary data obtained from the company's annual report for the year 2023. The analysis was carried out by identifying trends in quality costs and productivity, as well as the relationship between the two. The results show a positive and significant impact of quality cost control on work productivity. With optimal implementation of quality cost control, PIS is able to minimize losses due to product defects and improve efficiency in the production process. This study recommends that the company continue to enhance its quality control system as a strategy for long-term performance improvement.
Pengaruh Diamond Fraud dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan yang Terdaftar di JII Ambarwati, Rahmi; Tripalupi, Ramadhani Irma; Yudhanegara, Firman
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2008

Abstract

This study is motivated by the inconsistency of findings in previous research on the Fraud Diamond theory, as well as the phenomenon of companies remaining listed in the Jakarta Islamic Index (JII) despite being involved in financial statement manipulation. The objective of this study is to examine the influence of the elements of the Fraud Diamond theory, pressure, opportunity, rationalization, and capability, on the likelihood of fraudulent financial reporting among companies listed in the JII during the 2021–2023 period. Each element is measured using specific proxies: financial target (pressure), ineffective monitoring (opportunity), total accrual (rationalization), and directors change (capability). This research adopts a quantitative approach and employs descriptive statistics, classical assumption tests, panel data regression, multiple linear regression, hypothesis testing, and coefficient of determination (R²) analysis. The results show that, simultaneously, all four elements of the Fraud Diamond have a significant influence on the occurrence of fraudulent financial reporting. However, partially, only pressure and rationalization have a significant effect, while opportunity and capability do not significantly contribute to the detection of fraudulent financial reporting.
Dinamika Fiskal Daerah: Dampak Gross Regional Domestic Product, Local Revenue dan Dana Alokasi Umum terhadap Belanja Modal di Provinsi Sumatera Utara Hardi, Bima; Vada, Della Amalia
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2010

Abstract

The purpose of this study is to uncover empirical evidence of the influence of regional income, namely gross regional domestic product (GRDP), regional original income (PAD), and General Allocation Fund (DAU) on capital expenditure in North Sumatra Province. The population of this study consists of 33 regencies/cities in North Sumatra with data from the 2019-2023 period. Using a panel data regression method with a fixed-effects model (FEM) via the Eviews-13 application, the results indicate that RDRP, PAD, and DAU simultaneously influence capital expenditure, as evidenced by the calculated F-value (10.40710) exceeding the critical F-value (2.93). Partially, the GRDP variable has a positive and significant effect on capital expenditure with a t-value (2.9113257) > t-table (2.04227). sPartially, the DAU variable has no significant effect on capital expenditure, with a t-value of (0.326144) < t-table (2.04227). PAD contributes the most to capital expenditure. This finding indicates that regional fiscal autonomy through increased PAD and local economic productivity plays an important role in driving capital expenditure capacity.
Perdagangan Sukuk SR020 di Pasar Modal Indonesia dalam Perspektif Sosiologi dan Antropologi Rajiman, Arman; Arifin, Tajul; Jubaedah, Dedah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2016

Abstract

Sukuk Sukuk has become an important Islamic financial instrument in Indonesia, in line with the government's commitment to strengthening the sharia economy and meeting massive development financing needs. It is crucial to examine how the public responds to sharia financial products like Sukuk, particularly from sociological and anthropological perspectives, to understand how social, cultural, and religious factors influence investment decisions. This study uses a literature review method, combining the findings of similar studies from various scientific sources. Descriptive analysis through this literature review is used to verify previous studies and identify new contributions. The sales of Retail Sukuk SR020 reached Rp21.359 trillion from 63,009 investors. This widespread interest demonstrates society's adaptation, including that of the millennial generation, to sharia investment principles. Sociological data shows cross-gender and cross-generational participation, with millennials dominating the number of investors, while Generation X dominates the order volume7. Anthropologically, this interest illustrates how religious and social norms influence financial decisions. The trading of Sukuk SR020 reflects the social and cultural dynamics of society, as well as a mindset shift from merely saving to investing. This instrument not only serves as an investment tool but also as a reflection of religious and cultural values.
Pengaruh TATO, ROA, DER, dan Firm Size Terhadap Return Saham Lestari, Miranti Tri; Bahri, Syaiful; Ilmiddaviq, M. Bahril
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2048

Abstract

This study analyzes the effect of TATO, ROA, DER, and company size on stock returns of textile and garment subsector manufacturing companies listed on the IDX for the 2021-2024 period.  This research method uses a quantitative approach with a causal association design using secondary data from the financial statements of 15 companies for four years analyzed through multiple linear regression. The results showed that DER has a negative effect on stock returns, while TATO, ROA, and company size have no effect. The findings confirm capital structure, especially high leverage, adversely affects investment returns, while asset efficiency and firm size do not directly affect stock returns in industries sensitive to global conditions. The study suggests that investors should be cautious in interpreting financial signals and pay attention to capital structure factors in making investment decisions.
Pengaruh Kemahalan Harga, Return, Eps, dan Likuiditas Perdagangan Saham terhadap Keputusan Stock split Anggreini, Winsa Septi; Setiono, Hari; Bahri, Syaiful
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2049

Abstract

A stock split represents a strategic corporate action undertaken to realign share prices to more accessible levels, thereby enhancing their attractiveness to potential investors. This study examines the impact of stock price volatility, stock returns, earning s per share, and trading liquidity on the decision to execute a stock split. Employing a quantitative research design, the analysis utilizes logistic regression techniques. The empirical sample consists of eight financial sector firms listed on the Indonesia Stock Exchange that implemented stock splits between 2020 and 2024. The results indicate that both stock returns and earning s per share exert a statistically significant positive influence on stock split decisions. This implies that firms demonstrating higher returns and greater earnings per share are more inclined to pursue stock splits. In contrast, neither stock price volatility nor trading liquidity shows a significant association with such decisions. These findings suggest that stock split initiatives are predominantly driven by a firm’s financial performance rather than market perceptions of share prices or trading activity levels.
Pengaruh DAR, ROA, dan TATO Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Cahyani, Aprilia Dwi; Setiono, Hari; Isnaini, Nurdiana Fitri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2052

Abstract

Company value is a comprehensive picture of public perception and trust in the company's performance, which is reflected through the stock price in the capital market from the inception of the company to the company's future projections. This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return on Asset (ROA), and Total Asset Turnover (TATO) on Firm Value with Firm Size as a Moderating Variable. The method in this study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 21 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used is secondary data and analyzed using IBM SPSS software. The results showed that Debt to Asset Ratio (DAR) has no effect on firm value. Conversely, Return on Asset (ROA), and Total Asset Turnover (TATO) have a significant effect on firm value. Company size is unable to moderate the relationship between Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on firm value. Conversely, company size is able to moderate the relationship between Return on Asset (ROA) on firm value.

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