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All Journal MUQTASID Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JAE (Jurnal Akuntansi dan Ekonomi) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Pendidikan Sosiologi Undiksha ASA Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Accounting and Finance Studies Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Golden Ratio of Community Services and Dedication Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Journal of Management and Digital Business Jurnal Perbankan Syariah Darussalam (JPSDa) Journal of Islamic Economics and Finance National Multidisciplinary Sciences Journal of Accounting Inquiry Journal of Islamic enterpreneurship and Management Jurnal Ilmiah Akuntansi dan Keuangan J-ISCAN : Journal of Islamic Accounting Research Syura: Journal of Law Jurnal Analisis Bisnis Ekonomi
Rahman, Taufikur
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Determinasi Tingkat Kemiskinan Dengan Zakat sebagai Variabel Moderating Nurul, Azizah; Rahman, Taufikur
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11468

Abstract

This study aims to determine the effect of Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) on poverty levels with zakat as a moderating variable. This research method uses quantitative methods with secondary data obtained from Lazis-NU, Social Service and BPS. The data used is the 2019-2022 time series data in Susukan District. The population in this study is Susukan District, Semarang Regency with a saturated sampling technique and changing annual data to monthly (data interpolation). In testing the hypothesis of this study using Moderate Regression Analysis (MRA) is a special application of linear regression where the regression equation includes factors that interact with each other. This research was assisted by the eviews 10 application in data processing. The results showed that Non-Cash Food Assistance (BPNT) had a negative and significant effect on poverty, while the Family Hope Program (PKH) had a positive and significant effect on poverty. Then the Non-Cash Food Assistance (BPNT) and the Family Hope Program (PKH) were able to moderate the effect of the Non-Cash Food Assistance (BPNT) and the Family Hope Program (PKH) on poverty.
Faktor Faktor yang mempengaruhi Nilai Perusahaan : Peran Islamic Social Reporting sebagai Variabel Intervening Aprilia, Mutik; Rahman, Taufikur
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 4 No. 1 (2024): Januari 2024
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v4i1.2844

Abstract

This research aims to analyze and prove the influence of Good Corporate Governance and Profitability on Company Value with Islamic Social Reporting as an Intervening variable. This research uses a population of Sharia Commercial Banks in Indonesia registered with the OJK for the 2018-2022 period. The number of samples in this research was 10 companies with 5 research periods obtained using purposive sampling techniques. The analytical methods used are descriptive tests, stationarity tests, regression tests, classical assumption tests, statistical tests, path analysis tests, and Sobel tests. The research results show that the Good Corporate Governance and Profitability variables do not have a significant effect on profitability. Profitability has a positive effect on Islamic Social Reporting. After conducting path analysis and Sobel tests, the ISR variable could not mediate the influence of GCG and Profitability on company value.
Penguatan Kapasitas Petani rakyat melalui Sosialisasi Penyerapan Garam Rakyat Tahun 2025 di Kabupaten Bangkalan Dewabrata, Bondan; Ahmadi, Raden Khaeru; Sa’adah, Siti; Jasuli, Akis; Fabri, R. Raditya Wira; Syakina, Annisa; Rahardjo, Rosnindar Prio Eko; Haqiqi, R.Nurfi Qolbi; Rahman, Taufikur; Ludianto, Ludianto; Ismail, Jamal
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 4 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i4.1856

Abstract

Bangkalan Regency is one of the strategic salt-producing regions on Madura Island, with great potential to support national salt resilience. However, salt farmers in this area still face several serious challenges, such as low product quality, limited access to sustainable markets, and weak institutional support for salt farmers. To address these issues, this community service activity was carried out with the main objective of strengthening the capacity of salt farmers through a socialization program on the absorption of local salt. A participatory approach was employed, with the stages of activity including: identifying partner needs, preparing educational materials tailored to local contexts, conducting interactive discussions, and evaluating the impact using pre- and post-activity questionnaires. The socialization program was held in early 2025 in Klampis District, one of the salt production centers in Bangkalan. A total of 20 local salt farmers, consisting of 18 men and 2 women aged between 35–55 years, participated in the activity. The materials presented covered the mechanisms of salt absorption by cooperatives, industrial quality standards, and clean production technologies such as the use of geomembrane liners and closed crystallization systems. Based on the evaluation results, there was a significant increase in participants’ knowledge, supported by high satisfaction scores regarding the quality of the materials and the delivery methods used by the presenters. Participants also showed strong enthusiasm during the discussions. This activity proved effective in enhancing the technical and institutional awareness of salt farmers and encouraging them to adopt more modern, efficient, and market-oriented production systems. It also helped foster a spirit of collaboration toward the self-sufficiency of the local salt industry.ABSTRAKKabupaten Bangkalan merupakan salah satu wilayah strategis penghasil garam rakyat di Pulau Madura yang memiliki potensi besar dalam mendukung ketahanan garam nasional. Namun demikian, para petambak di wilayah ini masih menghadapi sejumlah tantangan serius, seperti rendahnya mutu hasil produksi, terbatasnya akses pasar yang berkelanjutan, serta lemahnya kelembagaan petani garam. Untuk menjawab persoalan tersebut, kegiatan Pengabdian kepada Masyarakat ini dilaksanakan dengan tujuan utama memperkuat kapasitas para petambak melalui sosialisasi penyerapan garam rakyat. Pendekatan yang digunakan bersifat partisipatif, dengan tahapan kegiatan meliputi: identifikasi kebutuhan mitra, penyusunan materi sosialisasi sesuai kebutuhan lokal, pelaksanaan diskusi interaktif, serta evaluasi berbasis kuesioner sebelum dan sesudah kegiatan. Sosialisasi ini dilaksanakan pada awal tahun 2025 di Kecamatan Klampis, salah satu sentra produksi garam di Bangkalan. Sebanyak 20 petambak rakyat, terdiri dari 18 laki-laki dan 2 perempuan dengan rentang usia 35–55 tahun, menjadi peserta kegiatan. Materi yang disampaikan mencakup mekanisme penyerapan garam oleh koperasi, standar mutu industri, serta teknologi produksi bersih seperti penggunaan geomembran dan sistem kristalisasi tertutup. Berdasarkan hasil evaluasi, terdapat peningkatan signifikan dalam pengetahuan peserta, didukung oleh skor kepuasan peserta yang tinggi terhadap kualitas materi dan metode penyampaian narasumber. Antusiasme peserta juga terlihat selama diskusi berlangsung. Kegiatan ini terbukti efektif dalam meningkatkan kesadaran teknis dan kelembagaan petani, serta mendorong mereka untuk menerapkan sistem produksi yang lebih modern, efisien, dan berorientasi pasar. Kegiatan ini juga memperkuat semangat kolaboratif menuju kemandirian industri garam rakyat.
Menikah atau Nanti Dulu? : Dilema Milenial Indonesia Antara Peraturan Pemerintah Nomor 47 Tahun 2004 dengan Mahalnya Resepsi Pernikahan Bukhari, Ach Baidlawi; Rahman, Taufikur
Syura: Journal of Law Vol. 2 No. 2 (2024): August
Publisher : Sekolah Tinggi Agama Islam (STAI) Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/syura.v2i2.258

Abstract

Penelitian ini untuk mengetahui dampak yang dialami oleh generasi melinial terhadap biaya perniakahan yang mahal serta faktor yang memengaruhi terhadap mahalnya biaya pernikahan tersebut cara mengatasinya. Penelitian ini merupakan sebuah penelitan lapangan (field research) dengan pendekatan kualitatif deskriptif dengan data ditunjukkan dalam bentuk deskripsi terhadap fakta-fakta yang ditemukan di lapangan melalui proses observasi, wawancara dan dokumtasi terhada beberapa sumber, baik yang jenisnya primer maupun sekunder.Hasilnya dala penelitian ini menyebutkan, bahwa jikaa mengikuti aturan perundang-undangan, biaya akad nikah tersebut gratis dan hanya dikenakan Rp.600.000 apabila dilangsngkan di luar KUA sebagai uang profesi dan transportasi. Namun budaya, gengsi dan mahalnya bahan pokok menjadi faktor terhadap mahalnya prosesi pernikahan saat ini, sehingga keadaan tersebut memunculkan kekhawatiran terhadap generasi melinial untuk segera memutuskan untuk menikah, namun hal tersebut dapat diselesaikan dengan berkomunikasi antar keluarga mempelai, sehingga dapat mengurangi biaya pernikahan.
The Role of Audit Quality in the Relationship between ESG and Corporate Financial Performance Rahmatika, Fina; Rahman, Taufikur
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.1.056-066

Abstract

Purpose: The purpose of this study is to determine how environmental, social, and governance performance affects financial performance and how audit quality is able to moderate the relationship between environmental, social, governance performance and financial performance in companies listed on ISSI. Methodology: The research method used is quantitative; the data in this study are secondary data accessed through the company's official website in the form of annual financial reports and sustainability reports. Sampling using the purposive sampling method and obtained a sample of 52 samples. The processing of this research data uses the EViews 12 application. Findings: The results of the study stated that environmental influences financial performance, social influences financial performance, independent board of commissioners influences financial performance, and audit committee influences financial performance. Institutional ownership influences financial performance. Audit quality as a moderating variable in the study can moderate the relationship between environmental and social factors and financial performance but failed to moderate the relationship between the independent board of commissioners, the audit committee, and institutional ownership and financial performance. Novelty: In this study, only the social aspects of GRI were used to assess social variables. and the use of the audit quality variable as a moderating variable.
Mediasi dampak valuasi bisnis terhadap return saham perusahaan syariah yang terdaftar pada Jakarta Islamic Index 70 Indriyani, Galuh; Rahman, Taufikur
Journal of Economics Research and Policy Studies Vol. 2 No. 3 (2022): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v2i3.50

Abstract

This study aims to determine the effect of return on equity, earnings per share, and growth on sharia stock returns in the Jakarta Islamic Index 70 with firm value as the intervening variable—sampling with the purposive sampling technique. The sample used was 28 Sharia shares registered on JII70 for 2018–2020. The analytical tool used in this research is path analysis. The results of this study indicate that the variables return on equity and firm value affect stock returns in a positive and significant direction. The earnings per share variable have a significant adverse effect on stock returns. The growth was not significant on stock returns. Firm value does not mediate the effect of return-on-equity and earnings per share on stock returns, but firm value can mediate the effect of growth on stock returns.
Peran ukuran perusahaan dalam hubungan antara dewan direksi, komite audit dan likuiditas dengan profitabilitas Fatimah, Dewi; Rahman, Taufikur
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.045 KB) | DOI: 10.53088/jadfi.v1i2.168

Abstract

This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.
Determinan pembiayaan murabahah dengan non-performing financing sebagai variabel moderating Nauval, Amiratun; Rahman, Taufikur
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.981 KB) | DOI: 10.53088/jadfi.v1i3.176

Abstract

This study aims to determine the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing with non-performing financing as moderating variables. This type of research is a quantitative research using secondary data. The population in this study amounted to 14 Islamic commercial banks. The sample of this study was determined by the purposive sampling method with the criteria determined by the researcher to obtain 60 samples from 12 Islamic commercial banks in the 2016-2020 period. The results showed that the third-party funds and capital adequacy ratio variables positively and significantly affected murabahah financing. In contrast, the return on assets variable had a positive but not significant effect. The moderated regression analysis (MRA) test shows that the non-performing financing interaction can moderate the effect of third-party funds, capital adequacy ratio, and return on assets on murabahah financing.
Analisis determinan keputusan pembelian produk mie instan pada masyarakat Kecamatan Susukan Arifata, Zidna; Rahman, Taufikur
Journal of Management and Digital Business Vol. 1 No. 3 (2021): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v1i3.126

Abstract

This study aims to determine the effect of halal labels, brands, and prices on purchasing decisions for Mie Sedaap products with purchase intention as a mediating variable. The samples taken were 96 respondents with a purposive sampling technique. The data analysis method used is path analysis. The results show that the halal label variable does not affect purchasing decisions. Variable brand, price, and consumer buying interest significantly positively affect purchasing decisions. Consumer buying interest does not mediate the influence of the halal label on purchasing decisions, while consumer buying interest mediates the influence of brand and price on purchasing decisions.
THE EFFECT OF FINANCIAL COMPENSATION AND NON-FINANCIAL COMPENSATION ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Rahmawati, Eva; Rahman, Taufikur
Journal of Islamic enterpreneurship and Management Vol 2, No 1 (2022): JIEM: Journal of Islamic Enterpreneurship and Management
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/jiem.v2i1.43-56

Abstract

This study aims to examine the effect of financial and non-financial compensation on employee performance with job satisfaction as an intervening variable. The data collection method in this study was by distributing questionnaires to 50 employees of Bank Bukopin Syariah KC Surakarta. This study uses a saturated sample technique. The research used Analysis with reliability test, classical assumption test, t test, and path analysis test (path analysis). The results of the t test show that financial and non-financial compensation, and job satisfaction have a positive and significant effect on employee performance. The F test shows that financial and non-financial compensation and job satisfaction simultaneously have a positive and significant effect on employee performance with an influence of 86.2%, the remaining 13.8% is influenced by other variables outside the model. Based on the path analysis test, it shows that financial and non-financial compensation have a positive and significant effect on employee performance through job satisfaction as an intervening variable. 
Co-Authors Ahmadi, Raden Khaeru Alviani, Anita Wahyu Ananta, Dyah Fitri Aprih Santoso Aprilia, Mutik Ardelia, Diva Laili Arifata, Zidna Arinta, Yusvita Nena Asroful Abidin Bayu Nurhadi Bukhari, Ach Baidlawi Carla, Esya Chaniago, Muhammad Fariz Apriza Dewabrata, Bondan Dewi Fatimah Eva Rahmawati Fabri, R. Raditya Wira Farah, Aqila Zahwa Nur Farkhani, Farkhani Febriana K.N, Nova Febriany, Khamidatul Hairul Bahri, Mokh. Haqiqi, R.Nurfi Qolbi Inayah, Husnul Indriyani, Galuh Ismail, Jamal Jasuli, Akis Ludianto, Ludianto M.Si Drs. I Ketut Margi . Manab, Abd Mongan, Revier Edgardo Muhdianto, Ahmad Nauval, Amiratun Ningsih, Novita Surya Nisa, Umi Khoirun Nurul, Azizah Patria, Helmi Pertiwi, Imanda Firmantyas Putri Puspita, Kurnia Ayu Putri, Naiya Azzahra Rahardjo, Rosnindar Prio Eko Rahmat Zuhdi Rahmatika, Fina Rahmayanti, Dini Safitri, Iis Sa’adah, Siti Solikhah, Siti Stefani, Ana Novika Syakina, Annisa Syarifah Zuraidah Trisdianti, Anisa' wahyuputri Widianti, Anisa Nur Wiguno, Mohammad Mileno Wirawan, I Gusti Made Arya Sutha