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All Journal J-ISCAN : Journal of Islamic Accounting Research Referensi Islamika: Jurnal Studi Islam
Khalish Khairina
Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
Religion Humanities Economics, Econometrics & Finance

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FINANCIAL RESILIENCE AND SUSTAINABILITY IN ACEH AQUACULTURE COOPERATIVES LHOKSEUMAWE: ANALYSIS OF THE ROLE OF LIQUIDITY AND SOLVENCY RATIOS Nurliya; Juliana Putri; Khalish Khairina; Rita Mulyani
J-ISCAN: Journal of Islamic Accounting Research Vol. 8 No. 1 (2026): Vol. 8 No.1 (2026): J-ISCAN: Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v8i1.7938

Abstract

The financial performance of cooperatives plays an important role in ensuring businesssustainability and member welfare. However, the Aceh Aquaculture Cooperative (AAC)Lhokseumawe during the 2016–2023 period experienced fluctuations in its Remaining OperatingResults (SHU), including a loss in 2017. This condition indicates problems in liquidity and capitalstructure that need to be further analyzed. This study aims to examine the effect of liquidity ratios,proxied by the Current Ratio (CR) and Quick Ratio (QR), as well as solvency ratios, proxied by theDebt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), on the cooperative’s financialperformance. This research employs a quantitative with multiple linear regression analysis. Thedata used are secondary data obtained from the financial statements of AAC Lhokseumawe from2016 to 2023. The results show that partially CR, QR, and DER have a significant effect on SHU,while DAR does not have a significant effect. Simultaneously, all independent variables have asignificant effect on SHU. Thus, proper management of liquidity and capital structure can improvethe financial performance of cooperatives
ZAKAT PAYMENT AWARENESS: A DETERMINAT STUDY Ainun Mardhiah; Khalish Khairina; Uswatun Hasanah
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): FEBRUARY
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.805

Abstract

The role of improving welfare is not only the government's obligation, but also the community. One of which is through the distribution of zakat. Zakat can be used to overcome social problems, so awareness in paying zakat is needed. Data analysis was conducted using CB-SEM via LISREL. The structural model incorporates accountability, knowledge, technology, and promotion as exogenous variables, with trust and commitment acting as intervening variables toward zakat awareness. Methodologically, data were analyzed using Covariance-Based SEM via LISREL with the Maximum Likelihood estimation. Through accidental sampling, 170 nisab-compliant Muslim residents participated as respondents, with their wealth status verified via preliminary screening questions. The research results show that, 1). The exogenous variable Accountability has a significant effect on commitment and does not have a significant effect on the level of trust. 2) The exogenous variable Knowledge has a significant influence on the level of trust and commitment. 3) The exogenous variable Technology does not have a significant effect on the level of trust and commitment variables. 4) The promotion variable does not have a significant effect on the level of trust and commitment variables. 5). The level of trust and commitment has a significant effect on people's awareness of paying Zakat in Baitul Maal. The finding that accountability has an effect on commitment while technology and promotion have no significant effect provides a new perspective for Baitul Mal to create more representative policies so that the community has more confidence and awareness in paying zakat at Baitul Mal. This research demonstrates that Baitul Mal Lhokseumawe must prioritize strengthening the accountability and knowledge of muzakki. However, technology and promotion are sometimes not always the primary drivers of zakat payments in the Lhokseumawe community.
Co-Authors Ainun Mardhiah Nurliya Putri, Juliana Rita Mulyani Uswatun Hasanah