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Pengaruh Pembiayaan Murabahah dan Financing to Debt Ratio terhadap Profitabilitas yang dimoderasi oleh Non Performing Financing pada BTPN Syariah Febrilyantri, Candra; Amah, Nik; Rizal, Fitra
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3885

Murabahah financing is the most preferred financing option among customers due to its low risk and its versatility for working capital, consumption, or investment purposes. However, there is a phenomenon observed in BTPN Shariah where the increase in Murabahah financing is not accompanied by a rise in profits. Furthermore, the lack of profit increase is suspected to be due to the low Financing to Debt Ratio (FDR). This research aims to understand how Murabahah financing and FDR influence the profitability of Islamic banks, with Non-Performing Financing (NPF) acting as a moderator. The research sample includes quarterly reports from BTPN Shariah for the period 2015-2022, using purposive sampling techniques. The study utilizes SPSS 25 for analysis, including multiple linear regression,and Moderating Regression Analysis (MRA). The test results indicate that Murabahah financing, when considered individually, has an impact on profitability, whereas the Financing to Debt Ratio does not affect profitability. When both Murabahah financing and FDR are considered together, they collectively influence profitability with a percentage of 71.2% before moderation by NPF. The MRA results suggest that Non-Performing Financing is unable to moderate the impact of the two independent variables, namely Murabahah financing and FDR, on profitability.

Pengaruh Labelisasi Halal, Kualitas, dan Promosi Produk terhadap Volume Penjualan Sektor Industri Makanan pada UMKM Ponorogo Mishela Dwiyanti; Febrilyantri, Candra
Journal of Islamic Economics (JoIE) Vol. 4 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v4i1.9274

Introduction: In the phenomenon of modern business competition, business people must have the ability to develop and maintain their business. Manufacturers must have strategies that companies can use to win competition in the business world. This condition ultimately encourages business actors to look for solutions and business strategies that can increase their competitiveness. However, there are still many MSMEs players who have not carried out active promotions, paid less attention to the quality in terms of packaging and food additives used, and have halal certification policies which they feel have not had an impact. Research Methods: The population in this research is MSMEs in the Halal Food Industry Sector with a sample size of 100 people. The sampling technique uses proportional stratified random sampling. Results: halal labeling has a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Quality has a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Promotions have a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Together they have a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. The results of the coefficient of determination test (R2) show that halal labeling, quality and promotion influence sales volume by 54%, while the remaining 46% is influenced by other factors/variables outside this research. Conclusion: MSMEs in the food processing industry that have been certified halal in Ponorogo Regency to be able to maintance their commitment to halal labelling so that companies can continue develop.

Pengaruh Likuiditas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan manufaktur sub-Sektor Otomotif Tahun 2018-2021 Febrilyantri, Candra
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.5106

The automotive sub-sector manufacturing industry is a relatively stable industry in Indonesia. This is makes this industry one of the contributor to high tax rates. Taxes a different of interest for the government and companies. Therefore, many companies do tax avoidance. The purpose of this study is to determine the effect of liquidity, leverage and firm size on tax avoidance. This study use quantitive methides with multiple linear regression analysis models through the SPSS for Windows 25 application. Based on the result of study, it can be concluded that: liquidity has no effect on tax avoidance; leverage has no effect on tax avoidance; firm size has no effect on tax avoidance.Industri manufaktur sub sektor otomotif merupakan industri yang relatif stabil di Indonesia. Hal ini menjadikan industri ini sebagai salah satu penyumbang tingkat pajak yang tinggi. Hal ini mejadikan Pajak sebagai perbedaan kepentingan bagi pemerintah dan perusahaan. Maka dari itu, banyak perusahaan melakukan tax avoidance atau penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara likuiditas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi linier berganda melalui aplikasi SPSS for Windows 25. Berdasarkan hasil penelitian, dapat disimpulkan bahwa likuiditas tidak berpengaruh terhadap penghindaran pajak; leverage tidak berpengaruh terhadap penghindaran pajak; ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.

The Influence of Halal Knowledge and Labeling on Food Product Purchase Decisions Febrilyantri, Candra
Invest Journal of Sharia & Economic Law Vol. 2 No. 2 (2022): INVEST - Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v2i2.3946

The food and beverage industry is currently more concerned about the manufacture and procurement of halal food products because the level of public knowledge is increasing with social media and is supported by data on the development of Muslims worldwide. For Muslims, the essential thing to do when buying products is halalness. This study examines the level of knowledge and halal labeling on purchase decisions of food products for IAIN Ponorogo students. The number of samples in this study was 100 people, with multiple linear regression analysis methods and using the SPSS for Windows v25. Based on the result of the SPSS test, the result was: (i) Based on the simulation test, knowledge variables and halal labeling affected food purchasing decisions. (ii) Based on a partial test, the knowledge variable does not affect food purchasing decisions, but the halal labeling variable affects food purchasing decisions.

The Influence of Halal Knowledge and Labeling on Food Product Purchase Decisions Febrilyantri, Candra
Invest Journal of Sharia & Economic Law Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v2i2.3946

The food and beverage industry is currently more concerned about the manufacture and procurement of halal food products because the level of public knowledge is increasing with social media and is supported by data on the development of Muslims worldwide. For Muslims, the essential thing to do when buying products is halalness. This study examines the level of knowledge and halal labeling on purchase decisions of food products for IAIN Ponorogo students. The number of samples in this study was 100 people, with multiple linear regression analysis methods and using the SPSS for Windows v25. Based on the result of the SPSS test, the result was: (i) Based on the simulation test, knowledge variables and halal labeling affected food purchasing decisions. (ii) Based on a partial test, the knowledge variable does not affect food purchasing decisions, but the halal labeling variable affects food purchasing decisions.

Pengaruh Labelisasi Halal, Kualitas, dan Promosi Produk terhadap Volume Penjualan Sektor Industri Makanan pada UMKM Ponorogo Mishela Dwiyanti; Febrilyantri, Candra
Journal of Islamic Economics (JoIE) Vol. 4 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v4i1.9274

Introduction: In the phenomenon of modern business competition, business people must have the ability to develop and maintain their business. Manufacturers must have strategies that companies can use to win competition in the business world. This condition ultimately encourages business actors to look for solutions and business strategies that can increase their competitiveness. However, there are still many MSMEs players who have not carried out active promotions, paid less attention to the quality in terms of packaging and food additives used, and have halal certification policies which they feel have not had an impact. Research Methods: The population in this research is MSMEs in the Halal Food Industry Sector with a sample size of 100 people. The sampling technique uses proportional stratified random sampling. Results: halal labeling has a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Quality has a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Promotions have a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Together they have a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. The results of the coefficient of determination test (R2) show that halal labeling, quality and promotion influence sales volume by 54%, while the remaining 46% is influenced by other factors/variables outside this research. Conclusion: MSMEs in the food processing industry that have been certified halal in Ponorogo Regency to be able to maintance their commitment to halal labelling so that companies can continue develop.

Digital Marketing sebagai Upaya Mempeluas Pasar Pasa Sentra Mocaf Desa Bolo Kecamatan Kare Madiun Febrilyantri, Candra; Amanah, Siti Nur; Aldarisma, Meisyavani; Adli, Muhammad Saiful; Wibowo, Firnanda
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.521

Healthy living has been widely realized by the community, so that many people in addition to starting exercise also switch to consuming healthy food. One of them is healthy eating produced from Mocaf (Modified Cassava Flour) raw materials. This flour is widely produced in Bolo Village, Kare District, Madiun Regency, East Java. However, there is a problem after observation in the field, namely the lack of marketing in reaching the wider community, even though outside the Madiun area, this flour is increasingly in demand. This service uses the ABCD (Asset Based Community Development) method, which is a method that utilizes the assets and potential around and owned by youth or communities in the community. There are five stages in the ABCD method, namely inculturation, discovery, design, define, reflection. Efforts to expand the marketing network were carried out by conducting a digital marketing semibar work program and mentoring afterwards. The evaluation results showed that with the increase in digital marketing literacy, marketing became wider.

ANALISIS USAHATANI PADI HIBRIDA VARIETAS SEMBADA 188 DI DATARAN TINGGI SINE KABUPATEN NGAWI Nugroho, Dhenys Bagus; Febrilyantri, Candra
JURNAL AGRIMANSION Vol 25 No 3 (2024): Jurnal Agrimansion Desember 2024
Publisher : Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agrimansion.v25i3.1740

The productivity of rice in Indonesia needs to be improves due to the growing population. The purpose of this research is to analyze rice farming in highland areas for self-sufficiency in rice. The research method us is experimental, which aims to determine the effect of certain variables on others under controlled conditions. The result of this study show that total revenue exceeds total costs, meaning that farmers still make a profit from their farming activities. The average profit farmers earns in one harvest season is IDR 12.122.700,00. The feasibility test of rice farming in the highland of Sine Shows a ratio of 1.39. this ratio is greater than 1, indicating that rice farming with the sembada 188 variety in the highland of Sine, Ngawi regency, is financially viable.

Standar Akuntansi dalam Pengelolaan Zakat: Membangun Sistem Keuangan yang Transparan dan Akuntabel di era Digital Febrilyantri, Candra
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 4 No. 2 (2024): July-December 2024
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v4i2.10066

Muslims are required to pay zakat in order to cleanse riches and aid others. One of the budgetary tools used to combat poverty and economic inequality is zakat. But despite having a majority of Muslims, Indonesia still receives less money from zakat than from taxes. This is due to the fact that, in contrast to necessary taxes, Indonesia follows an obligatory system that is voluntary. Furthermore, because zakat administrators don't report, the low degree of public trust results in less zakat acceptance. This research approach makes use of literature study, a technique for gathering data that involves comprehending and examining hypotheses from relevant literature, including books, journals, and other data sources. The preliminary study's findings show that there are accounting standards in the management of zakat regulated by PSAK 109, including the Statement of Financial Position, Statement of Changes in Funds, and Statement of Cash Flows. Secondly, there is a need for periodic publication of reports by zakat institutions to enhance public trust, and thirdly, BAZNAZ has an application to support financial reports based on an integrated system called the Baznaz Management Information System (SIMBA).

Online Marketing Dan Labelisasi Produk Sebagai Terobosan Pemasaran Pada UMKM Tas Anyaman Di Desa Nailan Ponorogo Febrilyantri, Candra; Cahya Firman Syah
Amaluna: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/amaluna.v1i2.1359

Woven bag crafts is one of the Micro, Small, and Medium Enterprises (MSMEs) located in Nailan Village, Slahung District, Ponorogo Regency, and has been running for almost three years since 2019. Woven bag products are increasingly popular among the community. However, there are obstacles when doing marketing, namely not being able to reach outside the Ponorogo district; besides, this product still needs to have a label that can influence people's buying interest. Therefore, assistance is necessary for making labels and marketplace accounts so that product sales can be carried out widely. These activities for business owners take advantage of opportunities, potential, and technology to maximize business profits. The method used is ABCD, namely finding assets owned by the community and optimizing them. The results obtained from the mentoring activities have succeeded in helping woven bag business owners in Nailan village, Slahung sub-district, and Ponorogo district makes product labels and uses technology to increase sales.

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