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All Journal International Journal of Nusantara Islam ADINDAMAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Nusantara Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi
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STAI Sebelas April Sumedang
Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Price Earning Ratio, Dividend Payout Ratio, and Debt to Equity Ratio on Firm Value in Non-Cyclical Consumer Companies Muhammad Tsani Abdul Hakim; Depi Hasanah; Muhammad Anton Athoillah; Setia Mulyawan; Iwan Setiawan
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.51473

Abstract

The growth in the number of sharia investors and the increase in the market capitalization of sharia stocks in Indonesia reflect a high interest in Islamic-based investments, particularly in the defensive primary consumer goods sector (non-cyclical consumer goods). Amid this trend, it is important to understand the fundamental factors that influence company value, so that investors can make more rational decisions and company management can increase their stock market value. This study aims to examine the effect of Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR), and Debt to Equity Ratio (DER) on company value, proxied by Price to Book Value (PBV), in non-cyclical consumer sector companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2016–2020 period. The study sample consisted of 15 companies with a total of 75 panel data observations. The analysis was conducted using panel data regression with fixed effects. The results showed that DER had a significant positive effect on company value, whereas PER and DPR did not. Simultaneously, these three variables influenced company value. These results reinforce signaling theory, where a high debt structure can be perceived as an indicator of management confidence in the company's prospects. This research contributes to the growing literature on Islamic finance, focusing on strategic and stable sectors in the capital market.
The Effect of Price Earning Ratio, Dividend Payout Ratio, and Debt to Equity Ratio on Firm Value in Non-Cyclical Consumer Companies Muhammad Tsani Abdul Hakim; Depi Hasanah; Muhammad Anton Athoillah; Setia Mulyawan; Iwan Setiawan
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.51473

Abstract

The growth in the number of sharia investors and the increase in the market capitalization of sharia stocks in Indonesia reflect a high interest in Islamic-based investments, particularly in the defensive primary consumer goods sector (non-cyclical consumer goods). Amid this trend, it is important to understand the fundamental factors that influence company value, so that investors can make more rational decisions and company management can increase their stock market value. This study aims to examine the effect of Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR), and Debt to Equity Ratio (DER) on company value, proxied by Price to Book Value (PBV), in non-cyclical consumer sector companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2016–2020 period. The study sample consisted of 15 companies with a total of 75 panel data observations. The analysis was conducted using panel data regression with fixed effects. The results showed that DER had a significant positive effect on company value, whereas PER and DPR did not. Simultaneously, these three variables influenced company value. These results reinforce signaling theory, where a high debt structure can be perceived as an indicator of management confidence in the company's prospects. This research contributes to the growing literature on Islamic finance, focusing on strategic and stable sectors in the capital market.
Pelatihan Dan Pendampingan Penerapan Etika Pemasaran Islam Dalam Digital Marketing Bagi Pelaku UMKM Desa Karyamekar Kecamatan Pasirwangi Kabupaten Garut Frilla Gunariah; Depi Hasanah; Meri Rusdiani; Nisa Raudatul Janah; Arian Zikri
ADINDAMAS: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2026): ADINDAMAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : STIE Syariah Indonesia Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37726/g0etn930

Abstract

Pemanfaatan digital marketing oleh UMKM di pedesaan masih menghadapi berbagai tantangan, seperti keterbatasan literasi digital, kurangnya pemahaman strategi pemasaran online, serta minimnya kesadaran akan pentingnya etika dalam aktivitas pemasaran. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Karyamekar, Kabupaten Garut, pada tanggal 14–15 November 2025 dengan tujuan meningkatkan pemahaman dan kemampuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menerapkan etika pemasaran Islam pada aktivitas digital marketing mereka. Program ini meliputi pelatihan konseptual mengenai prinsip-prinsip etika pemasaran Islam seperti kejujuran, keadilan, transparansi, serta larangan penipuan dan pendampingan praktik dalam membuat konten pemasaran digital yang sesuai dengan nilai-nilai syariah. Metode pelaksanaan terdiri dari ceramah, diskusi interaktif, studi kasus, serta praktik langsung menggunakan platform digital. Hasil kegiatan menunjukkan peningkatan sebesar 85% pengetahuan peserta mengenai etika pemasaran Islam, keterampilan dalam membuat konten digital yang etis, serta kemampuan memanfaatkan media sosial untuk promosi yang lebih amanah dan efektif. Kegiatan ini diharapkan dapat mendorong terciptanya ekosistem pemasaran UMKM yang lebih beretika, berkelanjutan, dan berdaya saing.
Konsep Keadilan Pajak Menurut Ibnu Khaldun dan Relevansinya terhadap Sistem Perpajakan di Indonesia Afifah Ramadhani; Indi Aulia Romdoni; Depi Hasanah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 5 (2026): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i5.2574

Abstract

This study analyzes the concept of tax justice according to Ibn Khaldun as described in the book Muqaddimah and evaluates its relevance to the contemporary Indonesian tax system. The background of this research is the importance of justice as an absolute requirement for tax collection, in the midst of actual problems such as the regressive impact of Value Added Tax (VAT), the distribution of tax burden between the people and state officials, and cases of abuse of authority in tax authorities. The research method uses a qualitative approach with a library research design. Primary data is obtained from the book Muqaddimah, while secondary data comes from academic literature and Indonesian tax regulations. The analysis was carried out using content analysis techniques  through data reduction, data presentation, and verification, with credibility maintained through triangulation of sources. The results of the study show that Ibn Khaldun's concept of tax justice rests on four main principles: the legality of collection, the proportionality of tariffs to the capacity of the community, tax neutrality to market prices, and the integrity of the state in the distribution of tax revenues. These principles are still relevant to the Indonesian tax system, despite the gap in the VAT burden for low-income groups and the perception of unequal tax treatment for state officials. The research concludes that Ibn Khaldun's classical framework of thought remains valid as a normative instrument to improve Indonesia's fiscal policy.
Co-Authors Afifah Ramadhani Arian Zikri Frilla Gunariah Indi Aulia Romdoni iwan setiawan Meri Rusdiani Muhammad Anton Athoillah Muhammad Tsani Abdul Hakim Nisa Raudatul Janah Setia Mulyawan, Setia