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All Journal Jurnal Studi Agama dan Masyarakat Jurnal Al-Qardh Akuntansi : Jurnal Akuntansi Integratif Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Bubungan Tinggi: Jurnal Pengabdian Masyarakat Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Margin : Journal of Islamic Banking JIMEKA
Misra, Isra
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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NILAI-NILAI EKONOMI ISLAM DALAM TRADISI MALAN MASYARAKAT DAYAK BAKUMPAI Misra, Isra; Sadikin, Ali
Jurnal Studi Agama dan Masyarakat Vol 17 No 1 (2021): JURNAL STUDI AGAMA DAN MASYARAKAT
Publisher : IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jsam.v17i1.2843

Abstract

The Malan tradition or farming of Bakumpai Dayak society is a hereditary tradition handed down by ancestors. Malan is a social activity in agriculture, especially in farming, starting from clearing fields, cutting down forests, burning fields, planting rice and harvesting rice. This study was a field research with a qualitative approach in the form of phenomenology and contextual Islamic economics. The informants were people who farmed around Murung Raya Regency. Sources of data were primary data and secondary data. Primary data were data from observations and interviews. While secondary data were data in the form of documentation. The results showed that in Malan tradition of Bakumpai Dayak society, Islamic economic values were found in the form of togetherness and balance, help each other, cooperation, sharing and kindship. Malan activities were activities that form the basis of society in fulfilling basic needs (rice). The inhibiting factor for Malan's current activities was the government regulation that strictly prohibits burning forests and land. Malan activity was an activity that really helped rural communities in fulfilling their foods. The economic contribution to the Malan Tradition was enormous for society.
PENGARUH PIUTANG MURABAHAH DAN PIUTANG MULTIJASA TERHADAP PROFITABILITAS PADA BANK PEMBIAYAAAN RAKYAT SYARIAH MITRA AMANAH KOTA PALANGKA RAYA Andini, Istika Linada; Misra, Isra; Monady, Hanief; Arifin, Muhammad Zainal; Linada Andini, Istika
MARGIN: Journal of Islamic Banking Vol 5 No 2 (2025): MARGIN JOURNAL OF ISLAMIC BANKING
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/margin.v5i2.3463

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menguji secara empiris pengaruh piutang murabahah dan piutang multijasa terhadap profitabilitas pada BPRS Mitra Amanah. Profitabilitas yang diukur melalui ROA merupakan salah satu indikator penting dalam menilai efisiensi serta kinerja keuangan bank syariah, karena menunjukkan kemampuan bank menghasilkan laba dari total aset yang dimiliki. Produk pembiayaan murabahah dan multijasa merupakan sumber pendapatan utama bagi BPRS, sehingga pengaruhnya terhadap profitabilitas menjadi isu yang relevan untuk diteliti. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan triwulanan Bank Pembiayaan Rakyat Syariah (BPRS) yang dipublikasikan secara resmi oleh Otoritas Jasa Keuangan (OJK) pada periode 2016–2023. Teknik pengambilan sampel yang digunakan adalah total sampling, yaitu seluruh data yang tersedia dalam periode penelitian dianalisis. Pengolahan data dilakukan dengan menggunakan aplikasi Eviews versi 10 melalui analisis regresi data panel. Sebelum dilakukan pengujian hipotesis, data terlebih dahulu diuji dengan serangkaian uji asumsi klasik untuk memastikan validitas dan reliabilitas hasil penelitian. Hasil penelitian menunjukkan bahwa secara parsial piutang murabahah berpengaruh negatif dan signifikan terhadap ROA. Hal ini mengindikasikan bahwa peningkatan pembiayaan murabahah tidak selalu berkontribusi positif terhadap profitabilitas. Begitu pula, piutang multijasa terbukti berpengaruh negatif dan signifikan terhadap ROA. Secara simultan, piutang murabahah dan piutang multijasa berpengaruh signifikan terhadap profitabilitas (ROA) BPRS Mitra Amanah. Temuan ini menegaskan pentingnya manajemen pembiayaan yang hati-hati dalam BPRS agar dapat menjaga stabilitas keuangan serta kinerja yang berkelanjutan.  
Influence of Cash Waqf Literacy on the Interest in Waqf of the Young Generation: a Study on Students of IAIN Palangka Raya Herdayani, Herdayani; Misra, Isra; Hasnita, Hasnita
Management of Zakat and Waqf Journal (MAZAWA) Vol. 5 No. 2 (2024): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2024.5.2.144-162

Abstract

the low level of literacy regarding waqf causes a person's interest in waqf to be low. More precisely, someone's involvement in waqf is still lacking. The aim of this research is to determine the influence of cash waqf literacy on students' interest in waqf. The method used in the research was interviews and distributing questionnaires in the form of Google Form to respondents. This research is a type of quantitative research. In analyzing the data the author used simple linear regression analysis, t test and coefficient of determination regression analysis. The number of respondents in this study was 71 people who took part in the endowment seminar. Based on the results of research conducted, it was found that cash waqf literacy has a relatively low influence on students' interest in waqf. There is a need for waqf practices and providing more in-depth information about waqf.
What factors affect the employee's performance at the Ministry of Religion in Kalimantan? Misra, Isra; Sadikin, Ali; Sholehudin, Muhammad
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 1 (2023): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

The exogenous variables in this study are competence and organizational culture, and the endogenous variable is the employee’s performance at the Ministry of Religion of the Republic of Indonesia in Kalimantan region. We sampled 99 staff in all work units of the Ministry of Religion in Kalimantan. The data for this study were collected through a questionnaire followed by interviews. The researchers chose mixed methods as their research approach. The data was then analyzed using SEM PLS, which consisted of descriptive statistical tests, inferential statistics, outer and inner models, path plots, and hypothesis testing. The results showed that competence had no significant effect on performance but had a significant positive effect on organizational commitment. Furthermore, organizational culture significantly affects team member performance, while organizational engagement does not. Organizational involvement has a large positive effect on team member performance. In other words, organizational commitment can convey team member competence and performance, but organizational commitment fails to convey thisAbstrakVariabel eksogen dalam penelitian ini adalah kompetensi dan budaya organisasi, dan variabel endogen adalah prestasi pejabat Kementerian Agama Republik Indonesia di wilayah Kalimantan. Penelitian ini merupakan penelitian kuantitatif dengan sampel terhadap 99 pegawai di seluruh unit kerja Kementerian Agama di Kalimantan. Data untuk penelitian ini dikumpulkan melalui kuesioner yang dilanjutkan dengan wawancara. Para peneliti memilih metode campuran sebagai pendekatan penelitian ini. Data tersebut kemudian dianalisis menggunakan SEM PLS yang terdiri dari uji statistik deskriptif, statistik inferensial, outer dan inner model, path plot, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa kompetensi tidak berpengaruh signifikan terhadap kinerja, tetapi berpengaruh positif signifikan terhadap komitmen organisasi. Selanjutnya budaya organisasi berpengaruh signifikan terhadap kinerja karyawan, sedangkan keterikatan organisasi tidak berpengaruh. Keterlibatan organisasi berpengaruh positif besar terhadap kinerja karyawan. Dengan kata lain, komitmen organisasi dapat menyampaikan kompetensi dan kinerja karyawan, tetapi komitmen organisasi gagal untuk menyampaikan hal ini
PENGARUH DIMENSI KUALITAS PELAYANAN JASA TERHADAP KEPUASAN DAN MINAT DATANG KEMBALI KONSUMEN PADA DEALER WIRA MEGAH TOYOTA PROFITAMAS PALANGKA RAYA Misra, Isra; Arianto, Arianto
AL-QARDH Vol 3 No 1 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This research aims to see the Influence of Service Quality Dimension on Satisfaction and Consumers' Cause Back Against The Wira Megah Car Workshop Toyota Profitamas Palangka Raya Branch.This research is a quantitative research using descriptive quantitative approach. Analysis tool in this research is Smart PLS (Path Analysis) application. The research variables consist of Quality of Service (X), Consumer Satisfaction (Y1) and Come Back (Y2) as mediation variable. Samples use Accidental Sampling method as many as 100 samples from all customers of Toyota Workshop Palangka Raya.Result of research of service quality constructively can influence customer's satisfaction which have implication on intention come back in accordance with outer loading analysis result 0,867 (86,7%). Similarly, customer satisfaction variables have been able to explain and mediate quality of service variables with outer loading of 0.925 (92.5%). While for the intention variable comes back own value of outer loading equal to 0,922 (92,2%) The information indicate that statistically test service of new service to workshop is the highest indicator in describing variable of intention come back again.
PENGARUH BOARD DIVERSITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (BUS) TAHUN 2017-2023 Priansyah, Dodi; Hafizi, Muhammad Riza; Hanafi, Ahmad; Misra, Isra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31254

Abstract

This study aims to analyze the impact of board diversity and firm size on return on assets (ROA) in Islamic commercial banks in Indonesia from 2017 to 2023. Board diversity is measured by variables such as the percentage of women on the board, the average age of board members, and the education level of board members. Firm size is measured based on the total assets owned by the bank. The research method employed is multiple regression analysis using panel data consisting of annual reports of Islamic commercial banks registered with the Financial Services Authority (FSA) during 2017-2023. The research results indicate that board diversity, particularly the presence of women on the board, does not affect ROA. Additionally, the age of directors has a significant negative impact on ROA, while the education level of board members shows no effect on the bank's financial performance. Meanwhile, firm size has a considerable positive impact on ROA. This study contributes to the literature on corporate governance and financial performance in the Islamic banking sector by highlighting the significance of board diversity in enhancing financial performance.
The Role of Academics as Agents of Change in Accelerating Rural Community Development Misra, Isra; Sadikin, Ali; Yusuf, Muhammad; Isnawati, Isnawati; Andika, Wahyu; Noviana, Noviana
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 8, No 1 (2026): FEBRUARY 2026
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v8i1.16695

Abstract

This community service activity aims to increase community participation in village development in Tabiku Village, Seruyan Raya District, Seruyan Regency, through program-based approaches such as community skills training in the agricultural sector, tourism potential development, and increasing health awareness. The implementation method applied in this service activity was Participatory Action Research (PAR), beginning with preparation, observation, training, and mentoring. Data were collected through observation, interviews, and documentation methods. The results of the activity indicate a positive response and high active participation from the community in implementing the jointly designed programs. Although some activities were not carried out exactly as planned due to adjustments to village conditions, the programs were implemented smoothly and effectively. The conclusion of this community service activity is that collaboration with the village government has been quite effective in enhancing village development. The recommendation from this activity is the need for synergy among the village government, the private sector, and the local community to increase awareness and concern for sustainable village development.
Profitable Dividend Yield Investment Strategy: Empirical Evidence from Indonesian Stock Exchange Achmad, Aditya; Wijayani, Dahyang Ika Leni; Misra, Isra
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2176

Abstract

Purpose: This study seeks to address the challenges of the dividend trap phenomenon and irrational investor behavior amid extreme stock price fluctuations. Stock price volatility often triggers irrational investor behavior and asymmetric information, rendering traditional index-based investing insufficient for risk mitigation. Methodology/approach: A quantitative approach was used in analyzing the data. Portfolios were formed through quintile classification based on two main variables: Gross Profitability to Assets (GPA) and Dividend Yield (DY). Portfolio performance was then evaluated using risk-adjusted return (Sharpe Ratio) and geometric mean return metrics to compare the performance of the PDY strategy against the benchmark Jakarta Composite Index (JCI) and fixed-income assets. Findings: The results show that the best quintile portfolio (G5D5) consistently provides superior returns compared to the market and fixed-income assets. This finding provides empirical confirmation of the application of signaling theory and bird-in-the-hand theory in emerging markets, where dividend payments accompanied by strong profitability serve as credible signals of a company's prospects. Practical Implication: This study provides guidance for investors and investment managers in developing a defensive portfolio strategy that is still able to provide capital appreciation and stable dividend income, especially in an inefficient market. Originality: The novelty of the study lies in the integration of gross profitability and dividend yield criteria with a specific focus on the Islamic stock index (ISSI), an area that is still rarely explored in depth in the asset pricing literature in Indonesia.
The Influencing Factors of Brand Loyalty and Brand Love Misra, Isra; Sadikin, Ali; Achmad, Aditya
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 1 No. 3 (2021): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v1i3.95

Abstract

Loving a brand can cause a positive feeling for the brand and want to use the brand for a long time. Research on the factors that make consumers feel love for a brand is still a little. This study aims to know at the factors that influence brand loyalty and brand love on iphone users in City in Souteast Asia. This research is a quantitative study using a quantitative descriptive approach. The analytical tool in this study is the Smart PLS (Path Analysis) application. The research variables consist of Romanticism (X1), Self Expression (X2), Hedonic Product (X3), Brand Loves (Y1) and Brand Loyalty (Y2) as mediating variables. Samples using the Yamane method with  statistical probability methods amounted to 96 from all iphone users whose population is unknown. The results showed that romanticism, self expression and hedonic products directly have not been able to influence brand love and brand loyalty variables. However, with the presence of variable of mediator such as brand love, indirectly romanticism, self expression and hedonic products can influence brand loyalty variables with brand love as an intervening variable. Overall the results of this study are able to explain that intervening plays an important role become a mediator for other variables. Keywords : Romanticism, Self Expression, Hedonic Products, Brand Loves, and Brand Loyalty
Tourism Development and Promotion in Central Kalimantan Post Pandemi Covid-19: A Sustainable Economic Approach Misra, Isra
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 2 (2023): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i2.264

Abstract

Tourism is one that is able to encourage the economic growth of a region. In various countries in Europe and America, tourism is a contributor to the increase in national income and foreign exchange of a country. In the data for 2020, after the COVID-19 pandemic outbreak, world tourist arrivals fell drastically by -80%. This study aims to describe the development and promotion of tourism with a sustainable economic approach by taking into account social and environmental aspects. This research is a research library where researchers obtain data based on secondary data and scientific references such as books, journals, notes and reports as well as statistical data. The approach taken is descriptive qualitative. The stages in the research consist of collecting library materials, making research notes, sorting data and drawing conclusions. The results show that the development of tourist areas in Central Kalimantan must be carried out with a social approach to the community that emphasizes local cultural customs and sustainable tourism. Development is a strategic step in increasing the interest of local and visiting foreign tourists. The development is carried out with a planning pattern that involves experts from both academics and tourism practitioners. Tourism development and promotion strategies are ways or efforts to increase interest and the number of tourist visits by developing tourist objects and other supports. Several strategies for developing and promoting tourism in Central Kalimantan after the COVID-19 pandemic include identifying targets, making policies, creating a tourism climate, designing promotional messages, selecting promotional channels, determining budgets, determining the promotion mix and evaluating promotions.
Co-Authors Achmad, Aditya Ahmad Hanafi Ali Sadikin Andika, Wahyu Andini, Istika Linada Arianto Arianto Hanief Monady Hasnita, Hasnita Herdayani, Herdayani Isnawati Isnawati Linada Andini, Istika Muhammad Riza Hafizi Muhammad Yusuf Muhammad Zainal Arifin, Muhammad Zainal Noviana Noviana Priansyah, Dodi SHOLEHUDIN, MUHAMMAD Wijayani, Dahyang Ika Leni