Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Journal of Accounting and Business Education
Nurul Aisah
Universitas 'Aisyiyah Surakarta
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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

Found 2 Documents
Search

 1 
FINANCIAL PERFORMANCE IN PREDICTING THE VALUE OF SYARIAH STOCK OF FOOD AND BEVERAGES COMPANIES: THE ROLE OF DIVIDEND POLICY AS MODERATION [KINERJA KEUANGAN DALAM MEMPREDIKSI NILAI SAHAM SYARIAH PERUSAHAAN MAKANAN DAN MINUMAN: PERAN KEBIJAKAN DIVIDEN SEBAGAI MODERASI] Nurul Aisah; Farid Muhammad Rofifudin; Nur Rahmawati
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol. 4 No. 2 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i2.1070

Abstract

This study aims to analyze financial performance in predicting stock value and offers a new perspective by exploring how dividend policy can strengthen or weaken the influence of financial performance on the stock value of Sharia Food and Beverages Stock companies. This type of research uses a quantitative approach. Data analysis used in this study is using panel data regression with a purposive sampling method. The population in this study were 7 food and beverage sector companies in the sharia stock category in 2018-2023. While the sample in this study was the annual financial reports of 7 food and beverage sector companies in the sharia stock category in 2018-2023 as many as 42 data. And the results of the hypothesis test show that the ROA, Current Ratio, DER and TATO variables have a significant positive effect on Stock Price, in addition, dividend policy is able to moderate the effect of the Current Ratio, DER and TATO variables on Stock Price. However, dividend policy does not moderate the effect of the ROA variable on Stock Price. This finding implies that the company's financial performance in general has an important role in determining investor perceptions of the company's stock value. Thus, company management needs to pay attention to increasing the efficiency of asset use (TATO), liquidity (Current Ratio), and capital structure (DER), as well as the ability to generate profits (ROA) to attract investor interest and encourage an increase in share prices
Exploring the Acceptance of Sharia Peer-to-Peer Lending in Supporting MSME Financial Resilience and Protection from Illegal Loans Nurul Aisah; Ilham Karin Rizkiawan; Sisca Dian Rahmawati; Aulia Galuh Ani Sekar Arum; Yunita Sari
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 1, September 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i1.63189

Abstract

Sharia Peer to Peer Lending (P2P) has the potential to be a fairer and usury-free financing alternative for MSMEs, but still has a much smaller market share compared to conventional P2P Lending even though Indonesia is the country with the largest Muslim population in the world. This study is aimed to identify factors influencing MSMEs' use of Sharia-compliant peer-to-peer lending, which can be an alternative financing option for MSMEs to support financial resilience and protect against illegal loans. The data analysis methods used in this study are Structural Equation Modeling (SEM) and Robustness Check with the UTAUT 2 model and a mixed methods research approach. The research sample consisted of 165 respondents who met the criteria, namely MSMEs with knowledge, interest, or experience in using Sharia-compliant peer-to-peer lending. The results of the study indicate that Effort Expectancy, Hedonic Motivation, Performance Expectancy, Price Value, and Trust have a significant positive effect on Behavioral Intention. Perceived Risk has a significant negative effect on Behavioral Intention, while Social Influence has no effect on Behavioral Intention. Financing from Sharia P2P Lending helps maintain business continuity, especially when there is a decline in sales or sudden capital needs
Co-Authors Aulia Galuh Ani Sekar Arum Farid Muhammad Rofifudin Ilham Karin Rizkiawan Nur Rahmawati Sisca Dian Rahmawati Yunita Sari