Articles
<![CDATA[MODEL PENERAPAN DAN POTENSI WAKAF SAHAM DI INDONESIA ]]>
<![CDATA[Indah Yuliana]]>;
<![CDATA[Surya Perdana Hadi]]>
<![CDATA[ Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 2 (2019): Jurnal Perspektif Ekonomi Darussalam ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala ]]>
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DOI: 10.24815/jped.v5i2.13934
<![CDATA[Dalam perkembangannya objek-objek wakaf baru seperti wakaf uang, saham dan surat berharga muncul sebagai hasil ijtihad ulama berdasarkan motif memaksimalkan manfaat yang akan dirasakan oleh penerimanya. Indonesia merupakan negara dengan penduduk mayoritas muslim. Seiring dengan kian maraknya gaya hidup halal, maka hal tersebut juga berpengaruh kepada gaya investasi masyarakat dengan munculnya bursa saham syariah dan terus berkembang. Di Indonesia sendiri akan di launching program wakaf saham oleh otoritas terkait. Tujuan dari penelitian ini adalah untuk mengetahui model penerapan wakaf saham di Indonesia nantinya serta untuk mengetahui bagaimana perkiraan potensi wakaf saham di Indonesia Penelitian ini menggunakan pendekatan kualitatif dan dikategorikan sebagai studi pustaka menggunakan metode metasintesis. Hasil menunjukkan bahwa terdapat dua model pengelolaan wakaf saham di Indonesia. Sedangkan potensi dari wakaf saham sangat besar, ditinjau dari jumlah umat Islam di Indonesia, jumlah investor saham syariah dari tahun ke tahun serta jumlah emiten saham syariah pada bursa.]]>
<![CDATA[Pengaruh Return on Assets, Current Ratio dan Firm Size Terhadap Prediksi Kebangkrutan Dengan Struktur Modal sebagai Variabel Moderasi ]]>
<![CDATA[Mita Ayu Safitri]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4517
<![CDATA[This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.]]>
<![CDATA[Mampukah Kecerdasan Spiritual Memoderasi Hubungan Faktor Demografi dalam Mengelola Keuangan Pribadi Mahasiswa? ]]>
<![CDATA[Nurul Humairo]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v9i2.13236
<![CDATA[This study examines the effect of demographic factors on personal financial management with spiritual intelligence as a moderating variable. The sampling technique is proportionate random sampling, the number of research samples 388 students of State Islamic University Maulana Malik Ibrahim Malang. The test results indicate an influence on personal financial management. The positive influence of demographic factors with age characteristics on personal financial management. As for the characteristics of the sex found no influence on personal financial management. Spiritual intelligence as a moderating variable is able to strengthen the relationship between demographic factors and personal financial management of State Islamic University Maulana Malik Ibrahim Malang students. Education providers to design finance education patterns can use the implications of this study for students.]]>
<![CDATA[MENGUKUR EFISIENSI KINERJA KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PENDEKATAN METODE DATA ENVELOPMENT ANALYSIS (DEA) ]]>
<![CDATA[Much. Maftuhul Fahmi]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ I-Finance Journal Vol 5 No 2 (2019): I-FINANCE: a Research Journal on Islamic Finance ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia ]]>
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DOI: 10.19109/ifinance.v5i2.4913
<![CDATA[National Amil Zakat Agency (BAZNAS) as the official amil management body owned by the government has the duty to collect, manage, and distribute zakat on a national scale. BAZNAS itself still has the potential for the collection of zakat that continues to grow, given the accumulation of muzakki funds conducted by BAZNAS is only 1% of GDP (Gross Domestic Product) of Indonesia. The potential possessed by BAZNAS is still constrained by conditions that hinder the process of collecting zakat, so it is necessary to optimize the collection of zakat. One way to optimize BAZNAS performance is to measure its efficiency. Therefore, the purpose of this study is to analyze the efficiency of BAZNAS financial performance. The method used is the Data Envelopment Analysis (DEA) method with the assumption of Constant Return Scale (CRS) and Variable Return Scale (VRS). The measurement of efficiency is processed through the Banxia Frontier Analyst 4.0 software. The BAZNAS research observation period was five years, starting from 2013 to 2017. The research variables used included pooled funds, fixed assets, managed assets, and salary ‘amiline as input variables and channeled funds and operational costs as output variables. The results showed that BAZNAS during the period 2013 to 2017 had reached an efficient value of 100 percent. This is evidenced from the actual value that has reached the target value.]]>
<![CDATA[MODAL INTELEKTUAL, KEUNGGULAN KOMPETITIF, DAN KINERJA KEUANGAN PADA PERUSAHAAN HIGH-IC DI INDONESIA DAN SINGAPURA ]]>
<![CDATA[Indah Yuliana]]>;
<![CDATA[Jam’iyyatul Khoiriyah]]>
<![CDATA[ JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 4 (2018): JMM November 2018 ]]>
Publisher : <![CDATA[Master of Management, Mataram University ]]>
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DOI: 10.29303/jmm.v7i4.343
<![CDATA[ Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual (Intellectual Capital) terhadap Keunggulan Kompetitif Perusahaan (Competitive Advantage), pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan, dan pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan melalui Keunggulan Kompetitif (Competitive Advantage) dengan menggunakan pendekatan kuantitatif deskriptif. Populasi penelitian ini adalah data laporan keuangan Bursa Efek Indonesia dan Bursa Efek Singapura dan terpilih sampel melalui purposive sampling yaitu 33 perusahaan dari LQ45 di Indonesia dan 26 perusahaan dari Strait Times Index di Singapura pada tahun 2014-2016. Pengolahan data penelitian ini menggunakan analisis jalur (path analysis) dan uji asumsi klasik untuk mengukur pengaruh variable terhadap kinerja keuangan perusahaan di Indonesia dan di Singapura. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan Modal Intelektual terhadap Keunggulan Kompetitif, Modal Intelektual terhadap Kinerja Keuangan, dan Keunggulan Kompetitif mampu memediasi pengaruh Modal Intelektual terhadap Kinerja Keuangan pada tahun 2014-2016.This study aims to examine the effect of Intellectual Capital on Competitive Advantage, the effect of Intellectual Capital on Corporate Financial Performance, and the effect of Intellectual Capital on Corporate Financial Performance through Competitive Advantage (Competitive Advantage) by using a quantitative descriptive approach. The population of this study was the financial statements of the Indonesia Stock Exchange and the Singapore Stock Exchange and was selected by purposive sampling, namely 33 companies from LQ45 in Indonesia and 26 companies from the Straits Times Index in Singapore in 2014-2016. The data processing of this study uses path analysis (path analysis) and classic assumption test to measure the influence of variables on the financial performance of companies in Indonesia and in Singapore. The results showed that there was a positive and significant effect of Intellectual Capital on Competitive Advantage, Intellectual Capital on Financial Performance, and Competitive Advantage able to mediate the effect of Intellectual Capital on Financial Performance in 2014-2016.Kata Kunci :Modal Intelektual, Kinerja Keuangan, Keunggulan Kompetitif Keywords :Intellectual Capital, Financial Performance, Competitive Advantage]]>
<![CDATA[Analysis of the Effect of Stock Split Corporate Action on Stock Prices with Liquidity as an Intervening Variable ]]>
<![CDATA[Muhammad Ilham Maulana]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Jurnal Manajemen dan Kewirausahaan Vol 10, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jmdk.v10i1.6895
<![CDATA[This research aims to look at the effect of stock splits on stock prices with variable liquidity as intervening. The research sample consisted of 83 companies on the Indonesia Stock Exchange (IDX) that conducted a stock split corporate action in the period 2015-2020 with the requirement that the stock be active in stock trading (no suspension for a long time). The data taken on the study was 5 days before the stock split and 5 days after the stock split. Analysis tools used in the form of IBM SPSS 25 with methods of Path Analysis and Sobel Test. The results of the study found that: 1) stock split has a significant positive effect on stock prices and liquidity, 2)liquidity has a significant effect on stock prices, but is unable to mediate the effect of stock splits on stock prices. ]]>
<![CDATA[Pengaruh Profitabilitas sebagai Variabel Intervening Pertumbuhan Penjualan terhadap Struktur Modal ]]>
<![CDATA[Heni Kurniati]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Nominal Barometer Riset Akuntansi dan Manajemen Vol 11, No 1 (2022): Nominal April 2022 ]]>
Publisher : <![CDATA[Yogyakarta State University ]]>
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DOI: 10.21831/nominal.v11i1.45978
<![CDATA[Abstrak: Pengaruh Profitabilitas sebagai Variabel Intervening Pertumbuhan Penjualan terhadap Struktur Modal. Penelitian ini dimaksudkan untuk menguji dan menganalisis pengaruh langsung dan pengaruh tidak langsung pertumbuhan penjualan terhadap struktur modal melalui profitabilitas sebagai variabel pemediasi. Metode pengujian yang dipakai dalam penelitian ini adalah pemodelan persamaan struktural dengan program SmartPLS 3.3.0. Sampel yang digunakan di penelitian ini yaitu laporan tahunan perusahaan yang tersedia di Indonesia Stock Exchange (IDX) tahun 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling, melalui cara itu dihasilkan sampel sebesar 50 perusahaan. Sales growth ratio digunakan sebagai indikator pengukuran tingkat pertumbuhan penjualan, debt to equity ratio sebagai indikator pengukur struktur modal dan profitabilitas sebagai pemediasi diukur dengan return on asset. Setelah dilakukan analisis, hasil penelitian membuktikan bahwa pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap struktur modal, pertumbuhan penjualan berpengaruh positif dan tidak signifikan terhadap profitabilitas, profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal serta profitabilitas tidak mampu memediasi pengaruh pertumbuhan penjualan terhadap struktur modal.Kata Kunci: Pertumbuhan penjualan, Struktur Modal, ProfitabilitasAbstract: The Influence of Profitability as an Intervening Variable Sales Growth on the Capital Structure. The study is intended to examine and analyze the direct and indirect effect of sales growth on capital structure through profitability as a mediating variable. The test method used in this research is structural equation modeling with the SmartPLS 3.3.0 program. The sample used in this study is the annual report available on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique used is purposive sampling, through which a sample of 50 companies is generated. Sales growth ratio is used as an indicator to measure sales growth rate, debt to equity ratio as an indicator to measure capital structure and profitability as a mediator is measured by return on assets. After the analysis, the research results prove that sales growth has a negative and insignificant effect on capital structure, sales growth has a positive and insignificant effect on profitability, profitability has a negative and significant effect on capital structure and profitability is not able to mediate the effect of sales growth on capital structure.Keywords: Sales growth, Capital Structure, Profitability]]>
<![CDATA[Pengaruh Return on Assets, Current Ratio dan Firm Size Terhadap Prediksi Kebangkrutan Dengan Struktur Modal sebagai Variabel Moderasi ]]>
<![CDATA[Mita Ayu Safitri]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4517
<![CDATA[This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.]]>
<![CDATA[Peran Moderasi Ukuran Perusahaan terhadap Hubungan Leverage dan Likuiditas terhadap Nilai Perusahaan ]]>
<![CDATA[Arinka Febi Anjani]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v7i1.751
<![CDATA[Firm value is used to determine how good a company is in the eyes of investors, while company size is used with the aim of determining how big or small a company is and to show the wealth of the company. This study aims to see whether the size of a company can provide moderation between the relationship of leverage and liquidity to the value of a company in the types of companies in the infrastructure sector, utilities and transportation, the consumer goods sector and the financial sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2017 period. 2021. In this study, researchers used multiple linear regression test methods and moderation tests that applied Moderating Regression Analysis (MRA). The results of this study show that leverage proxied by DER has no negative effect and is not significant on firm value. Meanwhile, leverage which is poked with DAR affects firm value but not significantly. The liquidity proxied by CR does not significantly affect company value. Meanwhile, liquidity which is poked with QR gets the result that CR does not significantly affect firm value. For MRA, the results show that firm size can moderate the effect of DER on firm value and firm size cannot moderate the DAR relationship on firm value, firm size is able to moderate the effect of CR on firm value and firm size is able to moderate the QR relationship on firm value.]]>
<![CDATA[The Effect of Population Growth on Poverty Through Unemployment in East Java Province in 2017-2021 ]]>
<![CDATA[Muhammad Al Faruq]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Journal of Social Research Vol. 2 No. 6 (2023): Journal of Social Research ]]>
Publisher : <![CDATA[International Journal Labs ]]>
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DOI: 10.55324/josr.v2i6.872
<![CDATA[In 2022, the number of poor people in Java is ranked first in Indonesia, as many as 4. 181. 290 inhabitants (semester one) and 4. 236. 510 inhabitants (second semester). Factors are the cause of population growth and unemployment rates. Thisresearch aims to measure and determine the effect of population growth on poverty through unemployment rate as a mediating variable. Thisresearch uses quantitative methods. Data collection techniques wereobtained from the Central Statistics Agency (BPS) of East Java Province in the form of time series data from 201 to 2021. Data analysis techniques include classical assumption tests, path analysis tests and sobel tests through IBM SPSS Statistics 25 software and online statistics calculators. Theresultsof this research show that population growth has a positive and insignificant effect on poverty. The result of the regression coefficient is a positive direction of 0.324 with a significance value of 0.091 > 0.05. Inaddition, people without progress in other developmental factors will not increaseincome. Population growth has a positive and significant effect on the unemployment rate. Theresulting regression coefficient is a positive direction of 0.225 with a significance value of 0.004 < 0.05. The increase in population cannot be fully absorbed by the company. The unemployment rate has a negative and significant effect on poverty. Theregression coefficient is a negative direction of -0.948 with a significance value of 0.000 < 0.05. Unemployment is not necessarily low or underprivileged. Because they are from families withsufficient income. Population growth on poverty mediated by the unemployment rate is a negative effect and there is no mediated effect. The result of the sobel test obtained an Unstandardized Coefficients B value of -0.213 and an Unstandardized Coefficients Std value. Error of 0.085 > 0.05.]]>
