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All Journal Hunafa: Jurnal Studia Islamika Al-Ulum JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Seminar Nasional Teknologi Informasi Komunikasi dan Industri Jurnal Penelitian Pembelajaran Matematika Sekolah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Muqayyad Al-Mal:Jurnal Akuntansi dan Keuangan Islam JIHAD : Jurnal Ilmu Hukum dan Administrasi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Public Representative and Society Provision
Fitri, Ainul
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Intensitas Aset Biologis, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur di Indeks Saham Syariah Indonesia (ISSI) Kesturi, Dea Noverya; Fitri, Ainul; Rahman, Taufiqur
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6774

Abstract

This study aims to analyze the effect of Biological Asset Intensity, Managerial Ownership, and Company Size on the disclosure of biological assets in agricultural companies listed on the ISSI for the period 2020–2024. Using purposive sampling, eight companies were selected as samples, and secondary data from annual reports were analyzed using panel data regression with a Random Effect Model. The results show that Biological Asset Intensity and Company Size have a negative and significant effect on biological asset disclosure, while Managerial Ownership has a positive and significant effect; all three variables are also proven to have a significant simultaneous effect. These findings indicate that the transparency of biological asset disclosure in agricultural companies in ISSI is more influenced by agency mechanisms through managerial ownership, while company size and high biological asset intensity have not effectively encouraged compliance with PSAK 69.
THE INFLUENCE OF THE HUMAN DEVELOPMENT INDEX, POPULATION, AND PROVINCIAL MINIMUM WAGE ON THE UNEMPLOYMENT RATE BY AN ISLAMIC ECONOMIC PERSPECTIVE IN LAMPUNG PROVINCE, 2019-2023 Utomo, Salsabrina Nanda Saski; Hanif; Fitri, Ainul
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18415

Abstract

This study aims to analyze the influence of the Human Development Index, inhabitants Size, andProvincial Minimum Wage on the Unemployment Rate in Lampung Province over a five-year period,by 2019 to 2023. This study was employed by an Islamic economic perspective. The method used isa quantitative approach, collecting secondary data by the Central Statistics Agency covering 15districts and cities in Lampung Province. The analysis was employed utilizing panel data regressionby the hand of Eviews 12 software. The outcomes drew that the human enhancement index andinhabitants have a favorable and substantial influence on the unemployment rate, whilst theprovincial minimum wage has a favorable but insubstantial influence. This study gives importantexplanations regarding the human enhancement index, inhabitants, and provincial minimum wageon the unemployment rate by an Islamic economic perspective, that encourages its followers to workand produce, even making it an obligation for those who are able. This study emphasizes the needfor effective policies to enhance the public assistance of the society in order to overcome the problemof unemployment in Lampung.
Pengaruh IPM, TPT, dan pendapatan per kapita terhadap kemiskinan multidimensi di Indonesia dalam perspektif ekonomi Islam (2015–2024) Dairobbi, Ahmad; Nurlaili, Nurlaili; Fitri, Ainul
AL-Muqayyad Vol. 8 No. 2 (2025): Al-Muqayyad
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/jam.v8i2.3249

Abstract

Multidimensional poverty refers to a condition in which individuals or households are unable to meet their essential needs, encompassing the dimensions of education, health, and a decent standard of living. Islamic economics emphasizes the principles of social justice, equitable wealth distribution, and social responsibility as strategic efforts to alleviate poverty. From an Islamic perspective, poverty is not merely an economic issue but also a social and moral problem that can disrupt the balance of societal life. This study aims to examine the influence of the Human Development Index, the open unemployment rate, and per capita income on multidimensional poverty in Indonesia within the framework of Islamic economic principles. The research employs a quantitative method using the VECM approach by analyzing 34 provinces in Indonesia. The results indicate that the fixed effect model is the most appropriate model, showing that the t-test results reveal a negative and significant effect of the Human Development Index and per capita income on multidimensional poverty, while the open unemployment rate has a positive and significant effect on multidimensional poverty in Indonesia.
Beyond Financial Performance: Do Profit Sharing, Distribution, Welfare Ratios Trully Matter in Islamic Banking? Fitri, Ainul; Zeeshan Khan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 7 No. 1 (2026): Juni 2026
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/txm74a40

Abstract

This study analyzes the effect of profit sharing ratio, equitable distribution ratio, and directors-employees welfare ratio on the financial performance of Islamic banks in Indonesia and the Gulf Cooperation Council (GCC) countries over the period 2017–2023. Using a quantitative approach with panel data from 13 Islamic banks (91 bank-year observations), this study employed the two-step system Generalized Method of Moments (GMM) estimator to address endogeneity and unobserved bank-specific heterogeneity. The results indicate that the profit sharing ratio has a positive and significant effect on financial performance, supporting the hypothesis that profit-loss sharing financing (Mudarabah and Musharakah) reduces information asymmetry and aligns the interests of banks with their clients. The directors-employees welfare ratio also demonstrates a positive and significant effect, suggesting that investment in employee welfare relative to directors’ compensation enhances productivity, loyalty, and financial performance. In contrast, the equitable distribution ratio does not exhibit a significant effect on short-term financial performance, possibly because its benefits are long-term or operate through mediating pathways such as reputation and stakeholder trust. These findings highlight the importance of authentic Islamic banking practices particularly profit sharing and employee welfare as not only religiously mandated but also financially rewarding. The study provides implications for Islamic bank management and regulatory authorities to increase the share of profit-sharing financing and invest in employee welfare programs as a strategy for sustainable performance improvement.
Co-Authors Agustinsa, Ringki Ahmad Isnaeni Aisyah Aisyah Dairobbi, Ahmad Ermawati, Liya Ersi Sisdianto Hanif Hilal, Samsul Irawan, Moh. Ali Yahya Kesturi, Dea Noverya Liya Ermawati Mahfuz, Muhammad Mappaselleng, Nur Fadhilah Mohammad Firdaus, Mohammad Nurlaili Nurlaili Raharja, Rizki Maulana Rusdi Rusdi Sapada, Andi Tenri Siagian, Teddy Alfra Uli, Aprilla Sinta Utomo, Salsabrina Nanda Saski Vera Devani Zeeshan Khan