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All Journal Al-Kharaj: Journal of Islamic Economic and Business Khidmatuna: Jurnal Pengabdian Masyarakat LAN TABUR: JURNAL EKONOMI SYARIAH Jurnal Akuntansi Bisnis dan Humaniora
Siti Nur Latifah
Universitas Islam Syarifuddin Lumajang
Humanities Economics, Econometrics & Finance Social Sciences

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Determinasi Return Saham Syariah Berdasarkan Fundamental Keuangan dan Perilaku Pasar: Analisis Arus Kas, Laba, dan Volume Perdagangan di ISSI Salman Alfarisi; Siti Nur Latifah
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10101

Abstract

Return saham merupakan imbal hasil atau keuntungan yang diantisipasi oleh investor dalam aktivitas perdagangan saham di pasar modal. Penelitian kuantitatif ini bertujuan untuk menganalisis determinasi return saham syariah berdasarkan fundamental keuangan dan perilaku pasar, yang diproyeksikan melalui arus kas operasi, laba akuntansi, dan volume perdagangan. Populasi dalam penelitian ini adalah perusahaan industri yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2021–2024. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 18 perusahaan dengan total 72 observasi selama 4 tahun pengamatan. Metode analisis yang digunakan adalah regresi linier berganda yang diolah menggunakan SPSS versi 25. Hasil analisis parsial (uji t) menunjukkan bahwa laba akuntansi berpengaruh positif dan signifikan terhadap return saham syariah. Sebaliknya, arus kas operasi dan volume perdagangan tidak memiliki pengaruh signifikan terhadap return saham syariah. Secara simultan (uji F), arus kas operasi, laba akuntansi, dan volume perdagangan berpengaruh signifikan terhadap return saham syariah dengan tingkat determinasi (Adjusted R²) sebesar 7,9%. Penelitian ini memberikan implikasi bagi investor muslim agar lebih berfokus pada informasi laba akuntansi sebagai indikator kinerja fundamental utama dalam pengambilan keputusan investasi di ISSI.
Halal Tourism Development Through Creative Economy Of Local Communities In Sumbersuko District Nur Farahim Kayfa; Siti Nur Latifah; Moch Mahsun; Nurhafid Ishari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.9692

Abstract

This study aims to analyze the role of micro, small, and medium enterprises (MSMEs) and the creative economy in supporting the development of halal tourism in Sumbersuko District, Lumajang Regency. The research focuses on identifying the potential of MSMEs, the contribution of the creative economy to empowering local communities, as well as the supporting and inhibiting factors in the development of halal tourism. This study employs a descriptive qualitative approach, with data collection techniques including observation, in-depth interviews, documentation, and literature review. The research informants consist of MSME actors, tourism managers, and surrounding communities at two tourist destinations, namely Selokambang Natural Bath and Tumpak Selo Mini Tubing. The findings indicate that MSMEs play a strategic role in providing Muslim-friendly products and services, such as halal-certified culinary offerings and business services tailored to the needs of Muslim tourists. Community-based creative economic activities, including souvenir production and local product innovation, also enhance the attractiveness of halal tourism. However, several challenges remain, including increases in entrance ticket prices that affect visitor numbers, the lack of supporting halal tourism facilities, and fluctuations in tourist visits during certain periods. This study concludes that the development of halal tourism in Sumbersuko District requires synergy among MSMEs, creative economy actors, tourism managers, and local government. Such collaboration is essential to enhance halal product innovation, improve tourism facilities, and strengthen digital promotion in order to create a competitive, sustainable halal tourism destination that can improve the welfare of local communities.
Development of a Creative Economy for Shallot Farmers to Enhance Household Income in Sumberkedawung, Probolinggo Muhammad Farid; Moch Mahsun; Indra Hidayatullah; Muhammad Masyhuri; Aang Burhanuddin; Siti Nur Latifah
Khidmatuna : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/khidmatuna.v6i1.3719

Abstract

Sumberkedawung village, particularly the hamlets of Sempol and Kedungminian, is an agrarian area where shallots constitute the primary commodity and serve as a major driver of the local economy. Despite this potential, the shallot sector has not fully translated into improved farmer welfare due to several persistent challenges, including unstable market prices, limited financial capital, the absence of subsidised fertilisers, insufficient technical assistance from farmer groups and agricultural agencies, and weak post-harvest creative management. This study and community engagement programme employed a Participatory Action Research (PAR) approach, comprising several stages: general mapping, thematic mapping, transect walks, Focus Group Discussions (FGDs), problem- and objective-tree analyses, and the formulation of community-approved action plans. The principal intervention involved organising a seminar entitled “Creative Economy Development for Shallot Farmers to Improve Community Income in Sumberkedawung Village”, involving farmers and leaders of local farmer groups. The programme successfully encouraged a shift in farmers’ mindsets from relying solely on selling raw produce toward embracing value-added processing and developing high-quality shallot seed enterprises. These initiatives opened new opportunities for more stable and sustainable income generation. By the conclusion of the programme, the community demonstrated enhanced understanding of agricultural management and the potential of creative economic strategies, and formulated recommendations for developing processed shallot-based products as a pathway to improving the socio-economic well-being of farming households.
Analysis of the Effectiveness of Zakat Management in Poverty Alleviation: A Comparative Study of Indonesia and Malaysia Siti Maulidia; Siti Nur Latifah; Raihan Nasir
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v8i1.198

Abstract

Introduction: This study aims to analyze the effectiveness of zakat fund management in reducing poverty in Indonesia and Malaysia during the 2015–2025 period. The study is motivated by a theoretical gap regarding the role of zakat as an instrument for poverty alleviation, which in practice shows different results across countries. Methods: This research employs a quantitative approach using linear regression analysis with the assistance of the EViews application. The regression estimation method applied in this study is the Ordinary Least Square (OLS) method. The data used in this study consist of secondary data on zakat collection and poverty levels in Indonesia and Malaysia during the observation period. Results: The results show that zakat in Indonesia has a negative and significant effect on poverty, while in Malaysia zakat has a negative but insignificant effect on poverty. Based on the R-square value, zakat management in Indonesia is more effective in reducing poverty than in Malaysia. These findings indicate that the optimization of productive zakat distribution is able to improve community welfare more effectively. Conclusion and suggestion: Zakat institutions should strengthen productive zakat programs, improve management efficiency, and enhance collaboration with relevant stakeholders to maximize the role of zakat in poverty reduction. Future research may include additional variables and broader country coverage to provide more comprehensive results.
Co-Authors Aang Burhanuddin Indra Hidayatullah Moch Mahsun Muhammad Farid Muhammad Masyhuri Nur Farahim Kayfa Nurhafid Ishari Raihan Nasir Salman Alfarisi Siti Maulidia