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Santri : Jurnal Ekonomi dan Keuangan Islam
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30255910     EISSN : 30257948     DOI : 10.61132
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 234 Documents
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Pengaruh Karakteristik CEO terhadap Manajemen Laba : (Studi Empiris Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Ghaisani Putri ZM; Retno Yuni Nur Susilowati
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 5 (2025): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i3.1675

Abstract

Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed using secondary data from annual reports of 21 companies, with a total of 99 firm-year observations. The data were analyzed using multiple linear regression with leverage, profitability, and sales growth as control variables. The results show that CEO age has a negative effect on earnings management, CEO tenure has a positive effect, while CEO education level shows no significant effect. These findings indicate that the personal characteristics of CEOs influence a company’s tendency to engage in earnings management. This study provides insights for investors, management, and regulators to consider CEO attributes when assessing the risk of financial reporting manipulation.
Model Fintech Syariah Berbasis Edukasi dan Securities Crowdfunding untuk Meningkatkan Literasi dan Inklusi Keuangan Muhammad Ramdan Ridwanullah; Ganis Khairulysa Prasetiyo; Sela Nur Aulia; Joni Joni; Raihani Fauziah
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 5 (2025): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i5.1859

Abstract

Sharia based financial technology (fintech) that integrates educational features and securities crowdfunding is considered a strategic approach to address the low levels of Islamic financial literacy and inclusion in Indonesia. This article aims to examine how the integration of Islamic financial education and the use of sharia-compliant securities crowdfunding platforms can serve as an effective model to enhance public participation especially among MSMEs and younger demographics in the Islamic financial ecosystem. The study employs a literature review and case analysis based on recent scholarly works and industry reports. Findings indicate that fintech platforms equipped with interactive financial education modules and sharia investment simulations can significantly improve public understanding of Islamic financial principles and products. Moreover, sharia-based securities crowdfunding offers participatory investment opportunities while promoting ethical and halal economic activities. Nonetheless, challenges remain in regulatory alignment, sharia compliance verification, and public trust. Therefore, collaboration among regulators, industry players, and educational institutions is essential to foster an inclusive, transparent, and sustainable Islamic fintech ecosystem. This model is expected to be an innovative solution to expand access to Islamic financial services while strengthening public literacy and confidence in Islamic finance.
Unlocking Gen Z Creativity: Soft Skill Kunci Menghadapi Dinamika Karier Masa Depan Diana Zumrotus Sa’adah; Septi Tri Dinanti; Mahrifatun Khasanah; Mona Chairun Nisa; Asih Tri Utami; Okta Febriansyah
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 5 (2025): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i5.1917

Abstract

The rapid development of technology and the dynamic global labor market require young generations, particularly Generation Z, to possess career readiness that is determined not only by technical skills but also by non-technical competencies, or soft skills. This study aims to analyze the role of soft skills, particularly creativity, in shaping the career preparedness and success of Generation Z. Literature synthesis indicates that Generation Z excels in digital literacy and technological adaptability but still faces challenges in social and emotional competencies, such as effective communication, empathy, and cross-generational collaboration. The imbalance between hard skills and soft skills affects work effectiveness, career mobility, and the ability to build professional networks. Creativity emerges as a strategic soft skill that enhances motivation, innovation, and productivity, and can be developed through the integration of soft and hard skills, project-based learning approaches, educational technology, and the strengthening of self-efficacy. The study also identifies challenges in fostering creativity in real workplace environments, including hierarchical organizational cultures and limited mechanisms for rewarding new ideas. Based on these findings, it is recommended that educational institutions, industries, and policymakers collaborate to create a sustainable ecosystem for soft skills development, enabling Generation Z to become innovative and adaptive change agents in a competitive global career landscape.
Mekanisme Penciptaan Uang dalam Lembaga Keuangan Syariah: Antara Prinsip Kehati-hatian dan Fungsi Intermediasi Arnelia Putri Pratiwi; Gama Pratama; Saefullah Fatah
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 5 (2025): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i5.1919

Abstract

This study analyzes the mechanism of money creation in Islamic financial institutions by examining its relationship with prudential principles and financial intermediation. The research is motivated by the growth of Indonesia’s Islamic capital market, which reached a capitalization of IDR 5,060 trillion in 2025, yet conceptual challenges remain regarding money creation in line with maqashid al-shariah. The study employs a Systematic Literature Review (SLR) using the PRISMA framework, reviewing 38 relevant academic articles. Findings indicate that money creation in Islamic finance occurs only through real-asset-based activities, differing from the conventional system that relies on credit expansion and interest. Intermediation functions are carried out through partnerships emphasizing fair risk and profit sharing, while the prudential principle ensures controlled monetary expansion. The study concludes that the integration of moral and economic dimensions establishes a fair, stable, and sustainable Islamic monetary paradigm and contributes conceptually to strengthening Islamic financial policy in Indonesia.

Page 24 of 24 | Total Record : 234

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