Wiwit Mustafidah
Uiversitas KH. Mukhtar Syafaat

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Sharia Investment: (Investment in Joint Ventures and Associated Entities) and Fixed Assets on Financial Performance in the Jakarta Islamic Index 30 (JII-30) 2021-2024 ndex 30 (Jii-30) Tahun 2021-2024 Ahmad Muthohar Mujib; Wiwit Mustafidah
SIMFONI: Jurnal Sains dan Sosial Multidisipliner Vol. 1 No. 1 (2025): November 2025
Publisher : Divisi Penelitian Yayasan Simfoni Ilmu Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65430/jssm.v1i1.35

Abstract

The purpose of this study is to determine whether there is an effect of X1 (amount of investment in joint ventures and associates), X2 (fixed assets) on Y (EPS) in companies listed on the Jakarta Islamic Index 30 (JII-30) for the period 2021-2024, both partially and simultaneously. This study uses a quantitative approach. The data source used is secondary data. The sample used is the quarterly financial reports of manufacturing companies in the food and beverage sub-sector in the Jakarta Islamic Index 30 (JII 30) for the period 2021-2024, totaling 8 companies. The sampling technique used is purposive sampling. The data collection technique used documentation. The data analysis technique used multiple linear regression analysis. The regression results show that 1) X1 (total investment in joint ventures and associates) with a sig. value of 0.784 > 0.05, so there is no significant effect. 2) X2 (fixed assets) with a Sig. value of 0.815 > 0.05, so there is no significant effect. 3) X1 (total investment in joint ventures and associates) and X2 (fixed assets) simultaneously do not have a significant effect on Y (Earnings per Share). The conclusion of this study is that, partially and simultaneously, the variables of sharia investment in joint ventures and associated entities, as well as fixed assets, do not have a significant effect on financial performance as measured by the Earnings per Share (EPS) indicator.
Internalization of Sharia Economic Values ​​in the Tiba'iyah Kubro Tradition: Education for Sakinah Family Financial Management Wiwit Mustafidah; Munawir
CENDEKIA: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): Desember 2025
Publisher : Simfoni Ilmu Cindekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65430/jpm.v2i1.32

Abstract

The phenomenon of illegal online loans and moneylenders in rural areas poses a real threat to family economic resilience. This community service program aimed to improve Islamic financial literacy and family financial management skills (family sakinah) among women congregants in Karangdoro Village, Tegalsari, Banyuwangi. The method employed was Asset-Based Community Development (ABCD), by internalizing Islamic economic values into the local tradition of Tiba’iyah Kubro. The activity was conducted on September 14, 2025, involving 350 participants from 12 study groups. The results demonstrated a significant increase in participants’ cognitive understanding, with the average score of Islamic financial literacy rising from 38% to 64%. The program recommends the digitalization of financial recording instruments and the establishment of a Sharia cooperative to ensure the sustainability of congregants’ economic independence. Sociologically, this initiative successfully strengthened the function of the Majelis Tiba’iyah Kubro from merely a ritual forum into a platform for collective economic empowerment through the initiation of a social fund (Qardhul Hasan).
Islamic Philanthropy Literacy through the Ramadhan Pondok Program: Zakat and Shodaqoh Education as Instruments for Economic Equality Wiwit Mustafidah; Lilit Biati
CENDEKIA: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2026): April 2026
Publisher : Simfoni Ilmu Cindekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65430/jpm.v2i2.61

Abstract

Activity devotion public This due to the low background understanding generation young to dimensions socio-economic from instrument Islamic philanthropy, where zakat and shodaqoh often only interpreted limited to annual ritual obligation. The purpose of this program is for increase literacy Islamic philanthropy for 822 students of SMA N 1 Genteng as well as implant awareness about the role of zakat and shodaqoh as instrument strategic in equality economy community. The approach used in activity This combine Participatory Action Research (PAR) and Project-Based Learning (PjB) were implemented through stages education interactive, discussion group concentrated, until simulation governance project​ philanthropy integrated in The Ramadhan Pondok Program series. The program's success is evaluated use qualitative data triangulation as well as analysis comparative before and after intervention. Community service results show existence shift significant paradigms on cognition and affect​ participants; understanding student transform from just compensation charitable become orientation empowerment sustainable social. Students​ proven capable practice calculation professional zakat techniques and designing distribution programs proper charity​ target. Peak from the success of this program marked with emergence initiative independent from the students for do action real raising, managing and distributing social funds in a way transparent. In conclusion, integration education Islamic economics and philanthropy through method learning based project proven to be very effective in form character concern social and intelligence financial in adolescents