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All Journal AKUNTABILITAS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Keuangan dan Akuntansi (JRKA) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Mazahib: Jurnal Pemikiran Hukum Islam
Haryatih, Haryatih
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH ASET, JAMINAN, TINGKAT PENDIDIKAN DAN TINGKAT SUKU BUNGA PINJAMAN PERBANKAN TERHADAP KEPUTUSAN PEMBIAYAAN KREDIT Meidiyustiani, Rinny; Hidayat, Ravindra Safitra; Haryatih, Haryatih
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.643 KB)

Abstract

This study aims to examine and obtain empirical evidence about the influence of assets, guarantees, level of education and interest rate on SME loans financing decision. Research is descriptive and quantitative data analysis. Statistical analysis using the software program SmartPLS version 2.0. The data used are primary data sample of SMEs that are in Karang Tengah, Ciledug. From the results of the analysis showed that the variables of assets, collateral and interest rates positive influence on the decision of the SMEs credit financing, while the educational level did not affect the decision of the SMEs credit financing. Keywords: assets, guarantees, level of education, interest rates, credit financing decisions
ANALISA PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES: STUDI EMPIRIS DI BURSA EFEK INDONESIA Haryatih, Haryatih Haryatih
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i2.329

Abstract

Target of this research to test influence of net income and cash flow to stock returns of at Food and Bevarages Companys: empirical study in effect exchange Indonesia. Variable used by as much 5 consisted of by 4 independent variable and 1 variable dependen. 4 independent variable that is net income, cash flow operate for, cash flow investment, and the cash flow financing. While 1 variable of dependen that is stock returns.This research test 10 Food and Bevarages Companys which have been enlisted in effect echange of Indonesia and have published financial statement which have been made an audit of by 31 December 2012 – 2015 representing the part of consideration of at determination of sampel by using purposive sampling. Statistical methods used by is doubled linear regression by using tes-t and tes F of at storey level of signifikansi 5%.Result of research individually prove that net income and cash flow operating have an effect to return share. While together is net income, cash flow operate for, cash flow investment, and cash flow of financing have an effect on positive to stock returns. This matter show indication that stock returns of influenced by Food and Beverage Company emiten of existence of publicing it the financial statement specially which deal with information of performance of company of found on income statement and cash flow statement.
Islam and the State: The Evolution of Sharia Banking Regulation in Indonesia Hidayah, Nur; Haryatih, Haryatih; Kamilah, Rihadatul Aisy
Mazahib Vol 23 No 2 (2024): VOLUME 23, ISSUE 2, 2024
Publisher : Fakultas Syariah UINSI Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v23i2.9335

Abstract

The interplay of social, economic, and political dynamics influences the legal development of Sharia banking regulations. This study aims to analyze the evolution of Sharia banking regulations in Indonesia from their inception to the most recent developments. Using a juridical-legal approach, the research identifies five key phases in the development of Sharia banking regulations in Indonesia: initial, introduction, recognition, purification, and relaxation phases. Such regulatory changes have resulted from the negotiations among various stakeholders to reconcile the ideals of Sharia finance with the pragmatic needs of the banking industry, as well as the interest in strengthening the national financial system. Such legal development of Sharia banking regulations in Indonesia reflects the adaptability of Islamic law, enabling Sharia finance to evolve in response to societal changes and contextual dynamics while remaining grounded in the ethical principles of the Islamic moral economy.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Haryatih, Haryatih
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43269

Abstract

This study aims to determine the effect of Profitability, Liquidity and Leverage on Company Value in mining companies listed on the Indonesia Stock Exchange in 2018- 2022. The variables tested in this study consisted of profitability which was proxied by Return On Equity (ROE), Liquidity proxied by Current Ratio (CR), and Leverage proxied by Debt to Equity Ratio (DER) as independent variables and Company Value which was proxied by Price to Book Value (PBV) as the dependent variable. The sampling technique used in this study was purposive sampling and obtained a sample of 60 data from 12 mining companies listed on the Indonesia Stock Exchange in the period 2018-2022 that met certain criteria. In this study the data analysis technique used is panel data regression analysis with the help of statistical software Eviews version 9. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a negative but not significant effect on firm value, leverage has an effect negative but not significant to Company Value and Profitability, Liquidity and Leverage together have a simultaneous and significant effect on Company Value.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Haryatih, Haryatih
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43269

Abstract

This study aims to determine the effect of Profitability, Liquidity and Leverage on Company Value in mining companies listed on the Indonesia Stock Exchange in 2018- 2022. The variables tested in this study consisted of profitability which was proxied by Return On Equity (ROE), Liquidity proxied by Current Ratio (CR), and Leverage proxied by Debt to Equity Ratio (DER) as independent variables and Company Value which was proxied by Price to Book Value (PBV) as the dependent variable. The sampling technique used in this study was purposive sampling and obtained a sample of 60 data from 12 mining companies listed on the Indonesia Stock Exchange in the period 2018-2022 that met certain criteria. In this study the data analysis technique used is panel data regression analysis with the help of statistical software Eviews version 9. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a negative but not significant effect on firm value, leverage has an effect negative but not significant to Company Value and Profitability, Liquidity and Leverage together have a simultaneous and significant effect on Company Value.
From Normative Authority to Contextual Responsiveness: Theoretical and Empirical Analysis of DSN–MUI’s Transformation in Fatwa Formulation within Indonesia’s Islamic Finance Ecosystem Hidayah, Nur; Haryatih, Haryatih; Solihah, Ucu
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 9 No. 3 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v9.i3.28811

Abstract

This study examines how the National Sharia Council of the Indonesian Council of Ulama (DSN–MUI) formulates and adapts fatwas amid increasing complexity in Islamic economic practice, addressing the problem of tension between classical fiqh normativity and contemporary transactional demands where explicit naṣṣ and ijmāʿ are limited. Specifically, the research asks: (1) how does DSN–MUI reconcile traditional Sharīʿah principles with novel financial needs; (2) what juristic tools and maxims inform its fatwa-making; and (3) what are the practical consequences for Islamic financial institutions (LKS) and consumers. Employing a qualitative doctrinal and socio-legal method, the study analyzes selected DSN–MUI fatwas focusing on the transformation of tabarruʿ contracts (wakālah, ḥawālah, kafālah) into tijārī frameworks and the evolving rulings on muqāṣah (early-payment discounts) in murābaḥah as primary data. The findings reveal a clear methodological shift from a strictly textual-normative approach toward a contextual, maqāṣid- and maṣlaḥah-oriented reasoning that treats al-ashlu fil muʿāmalāt al-ibāḥah as a governing hermeneutic; DSN–MUI legitimizes innovations (e.g., wakālah bi al-ujrah, ḥawālah bi al-ujrah, kafālah bi al-ujrah, and obligatory muqāṣah) while embedding procedural safeguards (pre-agreed nominal ujrah, protections against ribā, gharar, and ziyādah ʿalā al-dayn) to protect consumers. The study concludes that DSN–MUI functions as an adaptive Sharīʿah governance actor that balances normative fidelity, institutional viability, and public interest, recommending continued doctrinal clarity and empirical assessment of socio-economic impacts.
Co-Authors Hidayat, Ravindra Safitra Kamilah, Rihadatul Aisy Nur Hidayah Nur Hidayah Rinny Meidiyustiani Solihah, Ucu