Article Per Year (5 Year)
p-Index From 2021 - 2026
13.184
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Intiqad: Jurnal Agama dan Pendidikan Islam EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial Quantitative Economics Journal Al Ishlah Jurnal Pendidikan Al Tijarah Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah MODELING: Jurnal Program Studi PGMI J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMM (Jurnal Masyarakat Mandiri) Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI JUPE : Jurnal Pendidikan Mandala Iqtishoduna: Jurnal Ekonomi Islam AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Pendidikan dan Konseling Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Hikmah Ihtiyath : Jurnal Manajemen Keuangan Syariah Ihsan: Jurnal Pengabdian Masyarakat Aghniya: Jurnal Ekonomi Islam Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Community Empowerment Al-Ulum: Jurnal Pendidikan Islam Al-Sharf: Jurnal Ekonomi Islam Al-Fikru: Jurnal Ilmiah Proceeding International Seminar of Islamic Studies Akuntansi'45 Al-Ulum: Jurnal Pendidikan Islam International Journal of Islamic and Social Sciences (ISOS) Mabsya: Jurnal Manajemen Bisnis Syariah Economic Reviews Journal MASALIQ: Jurnal Pendidikan dan Sains Jurnal Ekonomi Islam Jurnal Informatika Ekonomi Bisnis International Journal of Economic, Technology and Social Sciences (Injects) Ekonom : Jurnal Ekonomi dan Bisnis IIJSE International Conference on Islamic Economic Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Krigan: Journal of Management and Sharia Business ZONA: Jurnal Pengabdian Masyarakat JER Journal of Ekonomics, Finance, and Management Studies LAN TABUR: JURNAL EKONOMI SYARIAH
Isra Hayati
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 118 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : iijse

 1 
Model of Sharia Bank Profitability Determination Factors by Measuring Internal and Externals Variables Mutiah Khaira Sihotang; Uswah Hasanah; Isra Hayati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1949

Abstract

This study examines the influence of internal and external factors on profitability as proxied by Return on Assets (ROA), a study on Islamic Commercial Banks for the 2016-2020 period. In the theory of profitability, there are 2 factors that affect bank profitability, namely internal factors and external factors. Internal factors in this study are BOPO (Operating Expenses to Operating Income), Non-Performing Financing (NPF), Financial to Deposit Ratio (FDR) and external factors in this study are inflation and the money supply. Profitability is one of the most important factors in a company, including Islamic financial institutions, in this case Islamic banks, so that every company must pay attention to the company's profitability ratios. Islamic banks are financial institutions that just started to emerge in the late 90s and have a very high level of competition with conventional banks. For this reason, this study aims to look at the financial performance of Islamic banks in Indonesia through the level of profitability they have had for the last 5 years. The sample selection in this study used purposive sampling method. The sample in this study is the monthly financial statements of Islamic commercial banks in Indonesia in 2016-2020. The data in this study will be processed using SPSS software with multiple regression. The results of this study state that inflation as an external factor does not have a significant effect on the profitability of Islamic Commercial Banks as measured by the Return on Assets (ROA) ratio with a significance level of 0.628 and the money supply has a significant effect on ROA. While the BOPO, NPF and FDR variables as internal factors have a significant effect on ROA.
Management Model of Cash Waqf for University Isra Hayati; Mutiah Khaira Sihotang; Lukman Hamdani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economic: July, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.2356

Abstract

Currently, many campuses have implemented operational fund management through waqf, including the Al-Azhar Egypt campus, Unida Gontor, UII Yogyakarta, and Darunnajah waqf. However, on the other hand, there are still many aspects of management as well as data and management that have not been digitized and published in general. so that this becomes a problem of waqf accountability itself. The purpose of this study is to clearly know the pattern of cash waqf management at the Unida Gontor and MUI campuses and be able to implement this model on all campuses. The methodology of this research is descriptive qualitative with an ANP analysis tool. The results show there are 3 problems in this cash waqf model. Among other things, the HR factor with a rather agreement value of 2%, universities with a rather agreement value of 12% and the operational value of rather agreement at 1%, and the strategy, namely the synergy between BWI and universities, using local wisdom and being used as waqf as a lifestyle with the rather agreement value by 16%.
Model of Sharia Bank Profitability Determination Factors by Measuring Internal and Externals Variables Sihotang, Mutiah Khaira; Hasanah, Uswah; Hayati, Isra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1949

Abstract

This study examines the influence of internal and external factors on profitability as proxied by Return on Assets (ROA), a study on Islamic Commercial Banks for the 2016-2020 period. In the theory of profitability, there are 2 factors that affect bank profitability, namely internal factors and external factors. Internal factors in this study are BOPO (Operating Expenses to Operating Income), Non-Performing Financing (NPF), Financial to Deposit Ratio (FDR) and external factors in this study are inflation and the money supply. Profitability is one of the most important factors in a company, including Islamic financial institutions, in this case Islamic banks, so that every company must pay attention to the company's profitability ratios. Islamic banks are financial institutions that just started to emerge in the late 90s and have a very high level of competition with conventional banks. For this reason, this study aims to look at the financial performance of Islamic banks in Indonesia through the level of profitability they have had for the last 5 years. The sample selection in this study used purposive sampling method. The sample in this study is the monthly financial statements of Islamic commercial banks in Indonesia in 2016-2020. The data in this study will be processed using SPSS software with multiple regression. The results of this study state that inflation as an external factor does not have a significant effect on the profitability of Islamic Commercial Banks as measured by the Return on Assets (ROA) ratio with a significance level of 0.628 and the money supply has a significant effect on ROA. While the BOPO, NPF and FDR variables as internal factors have a significant effect on ROA.
Management Model of Cash Waqf for University Hayati, Isra; Sihotang, Mutiah Khaira; Hamdani, Lukman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.2356

Abstract

Currently, many campuses have implemented operational fund management through waqf, including the Al-Azhar Egypt campus, Unida Gontor, UII Yogyakarta, and Darunnajah waqf. However, on the other hand, there are still many aspects of management as well as data and management that have not been digitized and published in general. so that this becomes a problem of waqf accountability itself. The purpose of this study is to clearly know the pattern of cash waqf management at the Unida Gontor and MUI campuses and be able to implement this model on all campuses. The methodology of this research is descriptive qualitative with an ANP analysis tool. The results show there are 3 problems in this cash waqf model. Among other things, the HR factor with a rather agreement value of 2%, universities with a rather agreement value of 12% and the operational value of rather agreement at 1%, and the strategy, namely the synergy between BWI and universities, using local wisdom and being used as waqf as a lifestyle with the rather agreement value by 16%.
Challenges and Strategies of Implementing Financial Accounting Standards Recording for Muslim EMKM MSME at PT. Keloria Moringa Jaya Isra Hayati; Syahrani Devi; Alfi Amalia; Titis Budi Prihatin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7389

Abstract

This study aims to analyze the challenges faced by MSMEs in implementing SAK EMKM and formulate strategies to encourage compliance with these standards. This study uses a qualitative approach with data collection techniques using SAK EMKM interviews. The results of the study indicate that the main challenges in implementing SAK EMKM include: (1) low understanding and awareness of MSME actors about SAK EMKM; (2) limited human resources who have competence in accounting; (3) no separation between business and personal transactions; (4) less supportive cost-benefit perceptions; and (5) lack of socialization and mentoring. The strategies formulated include: (1) strengthening tiered education and socialization programs; (2) establishing a sustainable mentoring system; (3) developing technology-based accounting applications that comply with SAK EMKM; (4) strengthening the role of financial institutions in encouraging compliance; and (5) collaboration between academics, practitioners, regulators, MSME actors, and financial institutions.
Co-Authors Abu Yazid Raisal Adha, Wahyuni Afif, M. Naufal Ahmad Afandi Ahmad Affandi Akmal Shah Al Hilal Hamdi Mnl Alfi Amalia Amalia, Alfi Amelia Rizky Amsari, Syahrul Ananda, Runi Andrew Satria Lubis Andri Soemitra Angelia Azira Anisyah Afifah Annisa Salwa, Alya Arwin Juli Rakhmadi Arwin Juli Rakhmadi Arwin Juli Rakhmadi Butar-Butar, Arwin Juli Asmuni Astri Astri Astri Astri, Astri Aurel, Vira Aushaf Assegaf, M. Naufal Ayna Azzahra Azhara siregar, Putriyani Azwabi, Hariz Madani Badawi, Afif Basyar, Hibban Basyir, Muhammad Fiqry Budhi Oktavia Budi Harianto Capakia, Suraya Chossy Wiratama Cut Ernita Julistia Dea Adilla Elsa Dedek Hardianti Saragih Dessy Ariani Hasibuan Dian Novianti Sitompul Efrina Sipayung Ellisa Fitri Tanjung Erlangga Sidiq Fachrul Rozi Lubis Fachrur Razy Aksana Fadhillah, Rini Faisal Rahman Dongoran Fany, Nicole Theo Fath, Muhammad Ali Radja Ferry Rian Maulana Fia Novita Fitra Sulistina Wati Fitri, Ridatul Fizia Marsa, Thirtiwi Frisca, Syifa Hafizhah, Aqilah Hamdani, Lukman Hamdi, Syaibatul Hani Nursafwa Hara, Siti Syah Harahap, Fikri Rizalsyah Hariyadi Putraga Hasrian Rudi Setiawan Hastuti Olivia Hendrawan, Yoni Hidayat, Muhammad Indah Pratiwi Indah Pratiwi Iqbal Rusli Juita Rahmadani Manik Julia Rafika Karlina, Betalia Kijai, Raja David Indra Luh Putu Ratna Sundari Lukman Hamdani Luthfi Alamsyah M Fadhil Pangestu M Fauzi Hasibuan Maharani, Annisa Maida Sari, Vivi Mariska, Septiara Dwi Melia Rizky Mella, Sinta Misda MMSI Irfan ,S. Kom Muhammad Ali Radja Fath Muhammad Arifin Lubis Muhammad Arifin Lubis Muhammad Rizky Ramadhan Muliza Muliza, Muliza Mutiah Khaira Sihotang Najiyullah Subhani Lubis Norazlina Nur Natasha Putri, Hartika Nurhakiki Nurul Zahriani Jf Nurul Zahrianti Jf Pangestu, M Fadhil Prananda, Yoga Putri, Naila Rahma, Sabila Rahmayati Rahmayati Rahmayati, Rahmayati Raja David Indra Kijai Ramadhani, Adellya Sagita Ridatul Fitri Riska Amelia Rizky Ramadhan, Rizky Rizky, Melia Ruzky, Uun Dwi Sabila Hawani, Yasmine Saherawati Br Sipayung Saidatul Mardiyah Saparuddin Siregar saparuddin siregar siregar Sapitra Andani Sarah Sitompul Sari, Afnila Sarwo Edi, Sarwo Setti Werian Dani, Giya Sharzia Adewirza Shiddiqi, Syehnaz Sahin Sihotang, Mutiah Khaira Silvi Rahmayani Hasibuan Silvia Febrianti Simanjuntak, Irma Damayanti SITI FATIMAH Siti Mujiatun Suci Fitria Sumardi Efendi Susilawati Susilawati Syahrani Devi Syahrani Devi Syahrul Amsari Syahrul Amsari Syamsir Syamsir Tanjung, Najwa Amanda Thufail, Muhammad Daffa Titis Budi Prihatin Ulya, Iffatul Uswah Hasanah Uswah Hasanah Uun Dwi Ruzky Wahyudi, Andre Werry Darta Taifur Widia Astuty Wira Anggara Hadi Jamak Wira Handika Yuli Yuli Yanti Siregar Zailani Zailani Zailani Zailani Zailani Zailani, Zailani Zulfikar, Muhammad Rofi