Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Sharing: Journal Of Islamic Economics, Management And Business
Gilang Ahdi Ramadhan
Universitas Islam Negeri Mahmud Yunus Batusangkar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Metode Perataan Penghasilan Dan Refinancing Dalam Manajemen Keuangan Perusahaan: Perspektif Teori Agensi Dan Prinsip Syariah Gilang Ahdi Ramadhan; Syukri Iska; Azifah Hidayati
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.59410

Abstract

This study aims to analyze the concepts, methods, driving factors, benefits, risks, and ethical implications of income smoothing and refinancing from the perspective of agency theory and sharia principles. The study used a descriptive qualitative method with a Systematic Literature Review (SLR) approach to 47 national and international journal articles published between 2001 and 2026. Data sources were obtained from the Scopus, Web of Science, Google Scholar, and DOAJ databases. The results show that income smoothing can increase the perception of company stability and reduce the cost of capital, but has the potential to reduce the quality of accounting information and create legal risks if carried out excessively and without transparency. Meanwhile, refinancing has been proven to improve financial structure and increase the efficiency of the cost of capital, although it can increase leverage if not managed carefully. From a sharia perspective, both strategies are permissible as long as they do not contain elements of usury, gharar, or fraud, and still uphold transparency and fairness. Therefore, their implementation needs to be supported by good corporate governance, effective risk management, and compliance with financial reporting standards.
RANGKIANG AS A MODEL OF PLANNING AND RISK MANAGEMENT IN ISLAMIC ECONOMICS Gilang Ahdi Ramadhan; Rizal Fahlefi; Ahmad Lutfi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1358

Abstract

This study aims to examine the rangkiang system in Minangkabau culture as a conceptual model of family economic planning and risk management from an Islamic economic perspective. Using a Systematic Literature Review (SLR) method, the study analyzes various scholarly sources related to Islamic economics, family resilience, local wisdom, and Minangkabau adat philosophy, integrated with the principles of maqāṣid al-sharī‘ah. The findings reveal that the rangkiang system comprising Rangkiang Si Bayau-Bayau, Si Tangguang Lapa, and Rangkiang Kaciak reflects three core dimensions of Islamic economics: just and prudent consumption planning (qanā‘ah and tadbīr al-māl), social risk mitigation (iḥtiyāṭ and ta‘āwun), and intergenerational economic resilience (ḥifẓ al-nasl and ḥifẓ al-māl). The integration of Minangkabau customary values with Islamic teachings forms an indigenous Islamic economic system one that emerges from local cultural practices while remaining grounded in maqāṣid al-sharī‘ah. This study affirms that the Rangkiang Syariah Model can serve as a new paradigm in the development of applied Islamic economics based on local wisdom, strengthening Muslim family economic resilience and enriching the body of contextual Islamic economic theory in Indonesia.
Co-Authors Ahmad Lutfi Azifah Hidayati Rizal Fahlefi Syukri Iska, Syukri