DEFRIKO GUSMA PUTRA
Universitas Islam Negeri Imam Bonjol Padang

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PERAN DIGITAL HUMAN RESOURCE MANAGEMENT DALAM PENINGKATAN KINERJA KEUANGAN PERUSAHAAN SYARIAH DI INDONESIA MUHARRAMAINIL FAJRI BUSTI; DEFRIKO GUSMA PUTRA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 10, No 2 (2025): Juli - Desember 2025
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v10i2.2435

Abstract

Penelitian ini bertujuan untuk menganalisis peran Digital Human Resource Management (DHRM) dalam meningkatkan kinerja keuangan perusahaan syariah di indonesia melalui perspektif Dynamic Capability Theory. Penelitian menggunakan metode deskriptif kualitatif dengan analisis SWOT. Hasil analisis menunjukkan bahwa DHRM berkontribusi terhadap peningkatan kinerja keuangan perusahaan syariah melalui efisiensi operasional, pengurangan biaya administrasi, peningkatan produktivitas karyawan, optimalisasi pengelolaan talenta, dan pengambilan keputusan berbasis data. Analisis SWOT mengidentifikasi bahwa kekuatan utama DHRM terletak pada otomatisasi proses SDM dan pemanfaatan people analytics, sedangkan kelemahannya meliputi kebutuhan investasi teknologi yang relatif tinggi dan kesenjangan kompetensi digital yang susuai dengan prinsip syariah. Peluang implementasi DHRM semakin terbuka melalui perkembangan artificial intelligence, big data analytics, dan sistem kerja fleksibel, sementara ancaman utama berasal dari risiko keamanan data, serangan siber, dan percepatan perubahan teknologi. Penelitian ini memperkuat Dynamic Capability Theory dengan menunjukkan bahwa DHRM merupakan kapabilitas strategis yang mampu menciptakan keunggulan kompetitif dan meningkatkan kinerja keuangan perusahaan syariah secara berkelanjutan. Temuan penelitian memberikan implikasi bagi organisasi untuk mengintegrasikan DHRM sebagai bagian dari strategi bisnis dalam menghadapi dinamika ekonomi digital.
Pengaruh Islamic Intellectual Capital dan Zakat Funds terhadap Nilai Perusahaan Bank Syariah di Indonesia Defriko Gusma Putra; Syailendra Eka Saputra; Irma Suryani Indra
Jurnal Ecogen Vol. 8 No. 4 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v8.i4.46

Abstract

This research objectives to examine the influence of Islamic intellectual capital and zakat funds on the firm value of Islamic banks in Indonesia. Using a quantitative approach with panel data of 16 Islamic banks listed on the Indonesia Stock Exchange during the 2020–2024 period (80 observations), the analysis was conducted through panel data regression with model selection using the Chow and Hausman tests. The results showed that the best model was the Fixed Effect Model. Empirical findings reveal that Islamic intellectual capital has a positive and significant effect on firm value, in line with the Resource-Based View perspective which emphasizes the importance of human capital, structural capital, and relational capital in creating competitive advantage. Zakat funds are also proven to have a significant positive effect on firm value, supporting the principle of Sharia Enterprise Theory that zakat accountability reflects the fulfillment of the principles of welfare, death, and benefit (maslahah) which are the basis for the operations of Islamic financial institutions. Simultaneously, both variables contribute 54.10% to the variation in firm value. These findings confirm that strengthening Sharia-based intellectual capacity and transparent zakat management play a role in increasing firm value and the competitiveness of Islamic banks. This research provides an important influence for Islamic bank management and regulators in developing policies to increase the value and sustainability of Islamic financial institutions.
Pengaruh Likuiditas, Leverage, Rasio Aktivitas, dan Good Corporate Governance Terhadap Financial Distress Perusahaan Industri dan Bahan Kimia pada Indeks Saham Syariah Indonesia Trisno Wahyudi Illahi; Aidil Novia; Sandra Ayu; Defriko Gusma Putra
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i2.340

Abstract

This research aims to examine how Liquidity, Leverage, Activity Ratio, and Good Corporate Governance Influence Financial Distress among basic industrial and chemical companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. Financial distress refers to a severe financial condition in which a company faces difficulties in fulfilling its obligations, including the payment of debts, interest, and operational costs. In this study, financial distress is assessed using the Springate model, where a score below 0.862 indicates that a company is experiencing distress. The study adopts a quantitative method and relies on secondary data. From a total population of 67 companies, 54 firms were selected as the final sample after the outlier screening process. The sampling method applied is purposive sampling, and the data are analyzed using panel data regression with EViews 12 software. The findings reveal that liquidity has a negative and statistically significant impact on financial distress, while leverage shows a positive and significant effect. The activity ratio is found to have a negative and significant influence, whereas Good Corporate Governance demonstrates a positive but statistically insignificant effect. Simultaneously, all four independent variables significantly affect financial distress. These results highlight the crucial role of maintaining adequate liquidity, managing debt levels, improving operational efficiency, and strengthening corporate governance practices to reduce the risk of financial distress
Pengaruh Board Diversity Dewan Direksi terhadap Sustainability Development pada Perusahaan yang Terdaftar di JII 70 Rahmatika; Defriko Gusma Putra; Wahyuni Lely Augusna
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i2.354

Abstract

This study analyzes the effect of board diversity (age, gender, educational background, and nationality) on sustainable development in 44 companies included in the Jakarta Islamic Index 70 (JII70) from 2021 to 2024. Using panel data regression analysis (176 observations) in Eviews 12, the Fixed Effect Model was selected as the best estimation model. The test results show that, simultaneously, diversity in age, gender, education, and nationality has a significant effect on sustainability development. Partially, age diversity has a significantly negative effect and gender diversity has a siginificantly positive effect, while education andnationality factors do not show a siginificant effect. The model records a coefficient of determination of 0,064, indicating that board diversity is a statistically siginificant factor, even though sustainability policies are also influenced by other external variables outside the model. These findings confirm the important role of board demographics in strengthening SDGs commitments in thesharia sector.
THE IMPACT OF EARNINGS PER SHARE (EPS) AND DIVIDEND PAYOUT RATIO (DPR) ON DIVIDEND YIELD OF COMPANIES LISTED IN THE JAKARTA ISLAMIC INDEX Hayu Yolanda Utami; Defriko Gusma Putra; Mona Amelia
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 14, No 2 (2026): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2026.v14.i2.11542

Abstract

This study aims to examine the effect of Earnings Per Share (EPS) and Dividend Payout Ratio (DPR) on Dividend Yield of companies listed in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange during the 2021–2025 period. The study is motivated by the increasing importance of dividend yield as an indicator of investment returns in the Islamic capital market, alongside inconsistent findings from previous studies regarding the influence of corporate profitability and dividend policy on dividend yield. This research employs a quantitative explanatory approach using secondary data obtained from the annual reports and financial statements of companies listed in the Jakarta Islamic Index. The sample consists of 15 companies selected through purposive sampling, resulting in 75 panel data observations over the five-year study period. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) selected as the most appropriate estimation model. The empirical findings indicate that Earnings Per Share has a positive and significant effect on Dividend Yield, suggesting that higher corporate profitability enhances investors' expectations of dividend payments. Furthermore, Dividend Payout Ratio also has a positive and significant effect on Dividend Yield, indicating that companies distributing a larger proportion of earnings as dividends provide higher returns to shareholders through dividend income. The findings support Signaling Theory, which explains that profitability and dividend policy function as positive signals regarding a firm's financial performance and future prospects. This study contributes to the literature on Islamic capital markets by providing recent empirical evidence on the determinants of dividend yield among Sharia-compliant companies listed in the Jakarta Islamic Index. Practically, the findings provide useful insights for investors in selecting dividend-oriented Islamic stocks and for corporate managers in formulating sustainable dividend policies.