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All Journal Jurnal Ekonomi : Journal of Economic LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis International Journal of Zakat (IJAZ) Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Journal of Social Science Jurnal Cafetaria Abdimisi AKSELERASI: Jurnal Ilmiah Nasional Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JURNAL ILMIAH GLOBAL EDUCATION Al-Muamalat : Jurnal Ekonomi Syariah El-Qish: Journal of Islamic Economics Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Intelektual : Jurnal Penelitian Dosen Akuntansi Journal of Social Science Journal of Management and Creative Business BULLET : Jurnal Multidisiplin Ilmu MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Global RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Al-Risalah Jurnal Studi Agama dan Pemikiran Islam As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic
Wahyudi, Ickhsanto
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Enterpreneurship Training: Encouraging MSME Growth in the Startup Ecosystem Anjilni, Ratih Qadarti; Taha, Roshaiza; Kurniawan, Asep; Kuntadi, Susinah; Noviar, Yan; Febriana, Widia; Chartady, Rachmad; Wahyudi, Ickhsanto; Prasetya, Eka Rima; Purnomo, Listiya Ike
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44551

Abstract

The startup ecosystem starts from parties that encourage MSMEs in entrepreneurship training. because entrepreneurship training can help MSMEs develop business networks, motivate MSMEs and gain wider access to business assistance. Pamulang Estate is one of the MSME communities in South Tangerang, specifically in Pamulang Timur Village. Pamulang Estate UMKM is a community of several businesses owned by residents who live in the Pamulang Estate Complex. UMKM Pamulang Estate has 68 business actors who are its members. Some of them are food and beverage businesses and handicrafts. Pamulang Estate UMKM members are dominated by housewives whose business is limited to trading and who have not yet focused on developing their business. This PKM aims to provide (1) Pamulang Estate MSMEs with an understanding of the concept of entrepreneurship training. (2) Pamulang Estate MSMEs gain a wider business network in the startup ecosystem environment. (3) Pamulang Estate MSMEs understand the importance of business incubators. Participants understand the importance of promotion and joint marketing. As a result of this PKM, Pamulang Estate MSMEs can understand the importance of entrepreneurship training and participating in business incubators to develop their business. Abstrak Ekosistem start-up dimulai dari pihak-pihak yang mendorong UMKM dalam pelatihan kewirausahaan. Karena pelatihan kewirausahaan dapat membantu UMKM mengembangkan jaringan bisnis, memotivasi UMKM, dan mendapatkan akses yang lebih luas terhadap bantuan bisnis. Pamulang Estate adalah salah satu komunitas UMKM di Tangerang Selatan, khususnya di Desa Pamulang Timur. UMKM Pamulang Estate adalah komunitas dari beberapa usaha yang dimiliki oleh warga yang tinggal di Kompleks Pamulang Estate. UMKM Pamulang Estate memiliki 68 pelaku usaha yang menjadi anggotanya. Beberapa di antaranya adalah usaha makanan dan minuman serta kerajinan tangan. Anggota UMKM Pamulang Estate didominasi oleh ibu rumah tangga yang usaha mereka terbatas pada perdagangan dan belum fokus pada pengembangan usaha. Tujuan dari PKM ini adalah untuk memberikan (1) pemahaman kepada UMKM Pamulang Estate tentang konsep pelatihan kewirausahaan. (2) UMKM Pamulang Estate mendapatkan jaringan bisnis yang lebih luas dalam lingkungan ekosistem start-up. (3) UMKM Pamulang Estate memahami pentingnya inkubator bisnis. Peserta memahami pentingnya promosi dan pemasaran bersama. Sebagai hasil dari PKM ini, UMKM Pamulang Estate dapat memahami pentingnya pelatihan kewirausahaan dan pentingnya berpartisipasi dalam inkubator bisnis untuk mengembangkan usaha mereka. Kata kunci: UMKM Pamulang Estate, Pelatihan Kewirausahaan, Ekosistem Start-Up.
Zakat Revolution: Opening The Door to Social Welfare in the Digital Era Wahyudi, Ickhsanto; Yama, Indo; Said, Muhammad
International Journal of Zakat Vol 10 No 2 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat, as an Islamic social financial instrument, has great potential in poverty alleviation and improving social welfare. However, the gap between the potential and realization of zakat collection is still significant. This study aims to evaluate the zakat management policy framework in the context of social welfare using the Systematic Literature Review (SLR) method with the PRISMA approach. Of the 64 articles identified in the Scopus database, 35 articles met the inclusion criteria for in-depth analysis. The review results revealed seven main themes: regulatory and legal framework, governance and management, technological innovation, distribution and empowerment strategies, public awareness and education, interinstitutional collaboration, and impact measurement and evaluation. The findings indicate that effective zakat management requires a holistic approach, including legal harmonization, managerial professionalism, technology adoption, innovative distribution models, public education, inter-institutional synergy, and a comprehensive evaluation system. This study recommends policy reforms that include improving regulations, standardizing management, integrating technology, developing empowerment programs, digital-based education campaigns, strengthening collaboration, and developing an evaluation framework integrated with the SDGs. The implementation of these recommendations is expected to optimize the role of zakat in improving social welfare in the digital era.
Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Tiara Putri; Ickhsanto Wahyudi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 1 (2025): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i1.6115

Abstract

The research aims to determine the effect of capital structure, profitability and company size on company value in food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) from 2021 to 2023. In this research the independent variable used is capital structure. using Debt to Equity Ratio (DER), profitability using Return on Assets (ROA), and company size using natural logarithm (Ln) of total assets, and the dependent variable, namely company value using modified Tobin's Q. The population in this study was 95 food and beverage sub-sector companies. The sample was selected using a purposive sampling method with predetermined criteria so that 44 companies were collected over 3 years, resulting in 132 research samples. The data used is secondary data in the form of financial reports obtained from the website www.idx.co.id, measured using SPSS research tools. The results of this research reveal that capital structure has a significant negative effect on company value, profitability has an insignificant positive effect on company value, and company size has an insignificant negative effect on company value.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2017-2020) Trigomer Nainggolan; Ickhsanto Wahyudi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i1.574

Abstract

Investment is one of the activities that can provide benefits to several parties, such as for the progress of the company in running its business, even the development and growth of the economic sector in a country is also indicated by the number of investors who invest their funds or capital into securities companies in the capital market. Before investing in a company, investors will analyze companies that produce good stock returns, one of which is by analyzing the existing dividend policy in the company. This research was conducted to determine the effect of Profitability, Liquidity, Leverage, and Firm Size. The population using the Food and Beverage sub-sector companies for the 2017-2020 period amounted to 38 companies and the sample obtained was 10 companies using purposive sampling technique. The analysis in this study uses descriptive statistics, while hypothesis testing uses multiple linear regression. The results of this study indicate that there is a simultaneous influence between Profitability, Liquidity, Leverage, and Firm Size on dividend policy. Partially, only liquidity and firm size have a positive effect on dividend policy. Profitability and Leverage have no partial effect on dividend policy.
Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021 clara florensita yulisa; Ickhsanto Wahyudi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i1.580

Abstract

This study aims to determine the effect of capital structure, profitability and firm size on firm value. The population and sample in this study are the financial statements of 48 Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2021. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used the method of documentation and literature study. The results of the t-test (partial) can be seen that the first hypothesis which states that capital structure has a positive and significant effect on firm value is rejected. The second hypothesis which states that profitability has a significant positive effect on firm value is accepted. The third hypothesis which states that firm size has a significant positive effect on firm value is rejected. The magnitude of the coefficient of determination is 0.335 or equal to 33.5%. This value shows that the variables of Capital Structure, Profitability, and Company Size simultaneously affect the Company Value by 33,5%. While the rest (100% - 33.5% = 67.5%) is influenced by other variables outside this regression equation or variables not examined.
Pengaruh Rasio Solvabilitas, Rasio Profitabilitas dan Kebijakan Dividen Terhadap Harga Saham Kholilur Rachman; Ickhsanto Wahyudi
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.213

Abstract

his study aims to identify the relationship between the Solvability Ratio (DAR), Profitability Ratio (ROA) and Dividend Policy (DPR) on Stock Prices. This study utilizes information obtained from the consumer goods industry's financial reports published on the IDX, and uses a purposive sampling test method by fulfilling the exploration step. This study took observations over 3 years from 2019-2021 and obtained 75 data from 25 consumer goods industries. The research method used with the Statistical Package for the Social Sciences (SPSS) is of secondary data type. Obtained from the research shows that the Solvability Ratio (DAR) has no positive effect on Stock Prices, Profitability Ratio (ROA) has a partial and significant positive effect on Stock Prices and Dividend Policy (DPR) has no positive effect on Stock Prices.
Zakat for Digital Literacy: Closing the Orphaned-Urban Tech-Gap to Prevent Future Unemployment Crises Wahyudi, Ickhsanto; Rahmawati, Rahmawati; Amelia, Erika; Yama, Indo
International Journal of Zakat Vol 11 No 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.764

Abstract

Purpose This paper proposes a zakat-funded digital literacy voucher as a policy instrument to support Indonesia’s national digital talent and youth employment agenda by expanding access to market-relevant skills for unemployed and out-of-school urban youth. Design/Methodology/Approach The study adopts a policy-oriented conceptual approach that integrates labor market evidence, digital skills demand analysis, and zakat governance. It designs a Sharīʿah-compliant, restricted-purpose voucher mechanism administered by zakat institutions and redeemable at accredited digital training providers, aligned with outcome-based financing principles. Findings The proposed model demonstrates that zakat can be operationalized as an active labor market policy complementing existing government programs such as digital talent development initiatives. The voucher system improves targeting, transparency, and accountability by linking disbursement to training completion and certification outcomes. It also addresses affordability constraints that limit participation of vulnerable urban youth in private digital training programs. Research limitations/implicationsThis study is limited to policy design and does not assess implementation outcomes. Future research should evaluate pilot programs in selected urban areas to measure employment impacts, fiscal efficiency, and inter-institutional coordination. Practical implicationsThe model provides a framework for zakat institutions and policymakers to integrate Islamic social finance with national digital talent programs. Social implicationsThe program supports youth employment, reduces NEET risk, and strengthens economic inclusion in the digital economy. Originality/value The paper offers a practical policy framework for integrating zakat into Indonesia’s digital workforce ecosystem, positioning Islamic social finance as a complementary instrument to public employment and digital inclusion strategies.
Co-Authors Abdul Haeba Ramli Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Anjilni, Ratih Qadarti Arumtyas Safitri Asep Kurniawan Ayu Larasati Cahyani, Gina Indah Chartady, Rachmad Chris Monica Levia Christina, Metta Wira clara florensita yulisa clara florensita yulisa Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dita Wahyu Saputra Durlista, Machillah Afany Dwi Joko Siswanto Efrem Arfan Uspupu Eka susanti Elyta, Maria Erika Amelia Erika Amelia Erlyn Shukma Dewi Euis Amalia Euis Amalia Evita Lendani Faschruella Maudhiky Futuh Tri Suryani Gina Indah Cahyani Handayani, Windi Antika Hanifah Hanny Endah Lestari Ibnu Qizam Ibnu Qizam Indo Yama Intan Kasria Defi Irawan, Reza Irianti, Dwi Kholilur Rachman Leonardo Leonardo Levia, Chris Monica Lucy Maya Enjela Mahroji Mahroji, Mahroji Margaret Thanos, Angela Mauludi, Andri Muhamad Nadratuzzaman Hosen MUHAMMAD SAID Munjiah, Fatihi Nadira Reskika Noviar, Yan Nur Fitriah Prasetya, Eka Rima Preicilia, Anita Preicilia, Claudia Purnomo, Listiya Ike Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rachman, Kholilur Rafida Rafsanjani Rahayu, Indah Rahelita Suganda Rahmawati, Rahmawati Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Reza, Reza Rezki Aulia Rini Rini Robby Alexander Chandra Safitri, Kesuma Dewi Santi Susanti Silvia Caroline Siti Yusina Utami Putri Solekhah Suryani, Futuh Tri Susinah Kuntadi Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Taha, Roshaiza Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Trigomer Nainggolan Vania Calista Vicky Ardian Widia Febriana, Widia Wulandari, Safira Putri Yama, Indo YENNY YENNY Zuhairan Yunmi Yunan