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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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Journal : IIJSE

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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.
Co-Authors Abdul Wahab AHMAD HELWANI Buanita Buanita Mukmin Mukmin Novi Yanti Sandra Dewi Nur Fitri Hidayanti Nur Jannah Nurul Huda Risma Syahrani