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All Journal Jurnal Ilmiah Ekonomi Islam IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Pengabdian kepada Masyarakat Econetica IIJSE Journal of Community Empowerment
Ahadiah Agustina
Universitas Muhammadiyah Mataram
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Peran Komite Audit dan Dewan Pengawas Syariah Terhadap Earnings Management Pada Perbankan Syariah di Indonesia Ahadiah Agustina
Jurnal Econetica: Jurnal Ilmu Sosial, Ekonomi, dan Bisnis Vol 1 No 2 (2019): November 2019
Publisher : Program StudiEkonomi Islam Fakultas Ekonomi Universitas Nahdlatul UlamaNusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0602/econetica.v1i2.87

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh peran komite audit dan dewan pengawas syariah terhadap manajemen laba di perbankan syariah di Indonesia pada 2015-2018. Peran komite audit dan dewan pengawas Syariah pada manajemen laba diukur berdasarkan karakteristiknya. Sampel yang digunakan dalam penelitian ini terdiri dari 11 bank umum syariah di Indonesia yang terdaftar di perbankan syariah di Indonesia dari tahun 2015 hingga 2018. Penelitian ini menggunakan data sekunder dalam bentuk laporan tahunan dan laporan good corporate governance (GCG) dari bank umum syariah periode 2015 -2018. Hasil dari penelitian ini adalah bahwa peran komite audit dan dewan pengawas syariah terhadap manajemen laba diukur dengan ukuran komite audit, aktivitas komite audit, keahlian komite audit, independensi komite audit, ukuran dewan pengawas syariah, keahlian dewan pengawas syariah, pengawasan syariah, pengawasan syariah kegiatan dewan, dengan penerapan GCG oleh BI di bank umum dapat mengurangi konflik kepentingan yang terjadi dan meningkatkan kinerja perbankan syariah khususnya dengan harapan menarik investor untuk meningkatkan investasi mereka. Hipotesis penelitian diuji dengan menggunakan Metode Ordinary Least Squares (OLS). Data dianalisis dengan menggunakan eviews 8.0
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA Ahadiah Agustina; Nurul Huda
IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.83 KB)

Abstract

Every company has the same goal both short and long term that is to maximize and increase the prosperity of the shareholders. To achieve this, then the path that can be taken by the management company is to increase the profits obtained and maximize the value of the company. The purpose of this research is to know the influence of capital structure (DAR, DER) and profitability (ROA, ROE) to company value (EPS) in syariah banking at Indonesia Stock Exchange period 2015-2019. The population of this study is the Sharia (BUS) Commercial Bank listed on the Indonesia Stock Exchange 2012-2016. Method of determining the sample by purposive sampling method, with some criteria that have been determined then the number of samples is as much as 6 Sharia Commercial Banks. The research data is secondary data obtained from Annual Report (AR) year 2015-2019. Data analysis technique used in this research is panel data regression analysis. The results obtained in this study indicate that: 1) DAR has no significant and significant effect on firm value, 2) DER has a significant positive effect on firm value, 3) ROA has no effect on firm value, 4) ROE has no effect on firm value.
PENDAMPINGAN PENINGKATAN PRODUKTIFITAS DAN KUALITAS PRODUK OLAHAN PELEPAH PISANG KHAS DESA SELAWANG BERBASIS INOVASI TEKNOLOGI SEMI OTOMATIS Ahadiah Agustina; Nurul Huda
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

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Abstract

Kelompok Wanita sejahtera berdiri pada tahun 2021. Kelompok ini dibentuk dengan tujuan untuk meningkatkan kesejahteraan keluarga melalui kegiatan usaha para wanita desa tanak awu pujut Kecamatan Kalikotes, Kabupaten Klaten. Daerah ini masih banyak warga mempunyai kebun cukup luas yang ditanami pohon pisang. Namun selama ini setiap panen pisang, pohon pisang hanya dibiarkan begitu saja bahkan dibuang. Apabila pohon pisang tersebut diolah menjadi makanan yang bernilai tinggi dan dapat dipasarkan atau dijual maka akan dapat menambah penghasilan ibu-ibu anggota kelompok Wanita Tani Suka Maju. Tujuan dari pengabdian ini memberikan motivasi kepada anggota kelompok dan memberi pelatihan dalam memanfaatkan limbah pohon pisang yang selama ini tidak dimanfaatkan menjadi bahan olahan pangan yang mempunyai nilai lebih. Rencananya, bagian pohon pisang yaitu pelepah pisang tersebut akan dibuat menjadi keripik. Pengolahan bahan yang selama ini menjadi limbah tentunya membutuhkan pelatihan dalam pengolahan, pengemasan dan pemasaran. Dengan adanya pengabdian ini berharap bisa menggerakkan minat berwirausaha terutama pada ibu-ibu kelompok Wanita Tani Suka Maju. Metode yang digunakan adalah pelatihan, pendampingan dan monitoring. Hasil dari pengabdian ini bahwa Kelompok Wanita Suka Maju dapat mengolah keripik pelepah pisang menjadi olahan pangan yang gurih, renyah dan enak. Pembuatan kemasan yang baik dan rapi agar penjualan meningkat dan dapat menambah penghasilan sehingga menjadi usaha baru bagi kelompok Wanita Tani Suka Maju
PENGELOLAAN DAN PENYALURAN DANA DESA (BUMDES) BERBASIS SYARIAH DI DESA TANAK AWU PUJUT Ahadiah Agustina; Nurul Huda
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5301

Abstract

One of the allocations of village funds is for village economic development. BUMDes is one of the economic institutions established and managed by the village government which aims to empower and develop the village economy. The development of Islamic economics or commonly known as Islamic economics in Indonesia is taking place so rapidly. The application of Islamic economics is currently still developing in the financial sector. This study aims to design the management and distribution of village funds based on sharia principles in BUMDes in Tanak Awu Village, Pujut District. This is because the majority of people in Tanaka Awu village are Muslim and there is still a strong sense of mutual cooperation in the community. This study uses a qualitative method. Data obtained through observation, interviews and documentation studies. Furthermore, this data was analyzed by data reduction, data presentation and drawing conclusions. The results of this study are the management and distribution of BUMDes funds in Tanak Awu village based on sharia principles and the results of the analysis of this business concept using SWOT analisis
THE IMPACT OF FINTECH ON THE DEVELOPMENT OF FINANCIAL INCLUSION IN MSME IN MATARAM Ahadiah Agustina
IQTISHADUNA Vol. 13 No. 2 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v13i2.6175

Abstract

The purpose of writing this article is to find out how much influence fintech (risk andinvestment management, market provisioning, and cashless society) has on financial inclusion(financial knowledge, financial behavior, and financial attitudes) in MSMEs in Mataram city.The research conducted included quantitative research. The population of this study is theMSME industry in Mataram City by focusing on using archival data (archival method). Thisstudy uses descriptive analysis and classical assumption tests. The findings show thatsimultaneously and partially fintech variables (risk and investment management and marketprovisioning) have no effect on financial inclusion (financial knowledge, financial behavior, andfinancial attitudes) while simultaneously and partially, fintech variables (cashless society) affectfinancial inclusion (financial knowledge, financial behavior, and financial attitudes).
The Influence of Disclosure of Islamic Social Reporting, Profitability, and Liquidity on Firm Value in Companies Listed in Jakarta Islamic Index Indonesia Stock Exchange 2016-2019 Ahadiah Agustina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 3 No 1 (2020): Sharia Economic: July, 2020
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v3i1.742

Abstract

Islamic social reporting is a social reporting that involves not only a holistic expectation of society regarding the role of the companies in the community but also a spiritual perspective. This study examines the influences of Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) to firm value. To measure the extent of Islamic social reporting, the researcher used a checklist that had been specified by AAOIFI (Accounting and Auditing Organization For Islamic Financial Institution) and developed by previous researchers. This study used purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2016-2019. There are 16 companies which fulfill the criteria as the research samples. The samples data in this study analyzed using multiple linear regression method. The result indicated that Islamic social reporting, profitability (which representated by return on assets), and liquidity (which representated by current ratio) have positif and siginificant effect simultaneously to firm value. While partially, Islamic social reporting has positive but not significant effect to firm value, profitability (which representated by return on assets) has positive and significant effect to firm value, and liquidity (which representated by current ratio) has positive and significant effect to firm value, these are because the good level of corporate profitability and liquidity reflect good financial performance, so that investor perceptions will increase and ultimately will also increase the firm value.
Halalan Toyyiban: Theory and Implementation of Food Products Consumers Novi Yanti Sandra Dewi; Ahadiah Agustina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1425

Abstract

For a Muslim consuming food is not only good taste, but also must meet the criteria of halalan thayyiban. Halal food is not necessarily thayyiban, because halal food at the time of processing may be given additional ingredients that are not halal. Consumers of food products should have spiritual awarenes (spiritual awareness) related to food products that they consume, especially Muslim consumers. Consuming halal food thayyiban is an order from Allah SWT, where this halal food product thayyiban has several characteristics that the food is classified as halal food, contains adequate nutrition and balanced, proportional, and safe. The purpose of this study is to examine more deeply about the theory of halalan thayyiban and the implementation of consumers of food products against the theory of halalan thayyiban, with the method used is qualitative method.
PENDAMPINGAN PENINGKATAN KINERJA UMKM DI MASA PANDEMI COVID-19 DAN NEW NORMAL Ahadiah Agustina; Mukmin Mukmin
Journal of Community Empowerment Vol 2, No 1 (2023): Juni
Publisher : Journal of Community Empowerment

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Abstract

ABSTRAK                                                                                     Pengabdian ini dilakukan dengan tujuan untuk mengetahui penyebabkan terjadinya peningkatan kinerja pada Distro Heartbreak Project selama pandemi Covid-19, upaya-upaya yang dilakukan Distro Heartbreak Project untuk mempertahankan going concern dalam menghadapi pandemi, dan mengetahui kelebihan dan kekuatan yang dimiliki Distro Heartbreak Project berdasarkan analisis SWOT. Metode pengabdian yang digunakan adalah deskriptif analisis dengan menggunakan value chain analysis untuk menilai dan meninjau kegiatan perusahaan dan analisis SWOT untuk mengetahui strategi maupun kekuatan dan kelemahan yang dimiliki oleh perusahaan. Hail pendampingan ini adalah value chain analysis Distro Heartbreak Project telah melakukan kegiatan perusahaan dengan baik mulai dari proses pra-produksi (pemilihan bahan baku) hingga distribusi produk sampai ke tangan konsumen. Peningkatan penjualan dan posisi keuangan yang cenderung lebih stabil selama masa pandemi dikarenakan manajemen keuangan yang diterapkan selama kegiatan produksi, promosi hingga distribusi berjalan dengan baik. Selain itu proses promosi selama mas pandemi dilakukan dengan fokus kepada media online dengan menentukan target pasar yang tepat. Oleh karena itu selama masa pandemi Distro Heartbreak Project masih tetap eksis bahkan mengalami kenaikan kinerja dan keuangan lebih stabil.Kata kunci: UMKM, Kinerja UMKM, Value Chain, Pandemi Covid-19 ABSTRACTDevotion was conducted with the aim of knowing what caused the increase in performance of the Distro Heartbreak Project during the Covid-19 pandemic, how the efforts were made by the Distro Heartbreak Project to maintain going concern in pandemic, and knowing what the advantages and strengths of the Distro Heartbreak Project were based on SWOT analysis. The research method used is descriptive analysis using value chain analysis to assess and review the company's activities and SWOT analysis to determine the strategies and strengths and weaknesses of the company. The results showed that based on the value chain analysis, the Heartbreak Project Distro has carried out the company's activities well, starting from the pre-production process (selection of raw materials) to product distribution to consumers. The increase in sales and financial position which tends to be more stable during the pandemic is due to the financial management implemented during production, promotion and distribution activities that went well. In addition, the promotion process during the pandemic is carried out with a focus on online media by determining the right target market. Therefore, during the pandemic, the Heartbreak Project distribution still exists and even experiences an increase in performance and more stable finances.Keywords: MSMEs, MSME Performance, Value Chain, Covid-19 Pandemic
Pengaruh Pembiayaan Akad Murabahah PNM MEKAR Syariah Terhadap Pertumbuhan Ekonomi Masyarakat Kelurahan Sampir Kecematan Taliwang Buanita Buanita; Ahadiah Agustina; Nur Fitri Hidayanti
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 1 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i1.25557

Abstract

PNM was established as the government's struggle as a financial management body to promote, maintain and share small and medium enterprises (MSMEs). . The method of data collection is carried out by questionnaires, observations, interviews and documentation, as well as collecting data from numbers and interpreting them into tabulations. This study aims to determine the effect of financing the PNM MEKAAR syariah murabahah contract on the economic growth of the village community in Sampir Taliwang sub-district. The result of this study is that the effect of financing the PNM MEKAAR syariah murabahah contract on the economic growth of the Sampir village community with the help of capital affects the community who join a group and have managed their business well so that they can generate profits that can meet individual needs and family needs.
Business Ethics in Islamic Stores: A Comparison of Perceptions Based on Gender and Student Areas of Study Nabilla Fitriana; Novi Yanti Sandra Dewi; Ahadiah Agustina
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12637

Abstract

The role of Islamic business ethics plays a significant part in shaping the perspectives of individuals or enterprises engaged in business activities. Therefore, the objective of this research is to explore the comparative perceptions of university students, considering gender and field of study, regarding the business ethics applied in Islamic-based retail businesses in the city of Mataram. The research employs a quantitative comparative method with a sample of 148 students, comprising 41 male and 107 female participants. The research instrument utilized is a Likert scale questionnaire consisting of six statements based on Islamic business ethics indicators, including monotheism (tauhid), responsibility, honesty, justice, and balance. The data analysis technique involves an independent t-test with two iterations: one testing based on the gender of students (male and female) and the other based on their field of study (economic and non-economic disciplines). The results of the data analysis reveal a t-test value of 0.847 for gender testing, with a significance level of 0.398>0.05. Similarly, the t-test value for the field of study is 0.801, with a significance level of 0.424>0.05. Therefore, the researcher concludes that there is no significant difference in the perceptions of students, both based on gender and field of study, regarding the Islamic business ethics applied by managers of Islamic retail stores in Mataram.
Co-Authors Buanita Buanita Mukmin Mukmin Nabilla Fitriana Novi Yanti Sandra Dewi Nur Fitri Hidayanti Nurul Huda