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All Journal JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Ilmiah Universitas Batanghari Jambi JURNAL PENDIDIKAN TAMBUSAI ILTIZAM Journal of Sharia Economic Research Bertuah : Jurnal Syariah dan Ekonomi Islam Indonesian Journal of Islamic Economics and Business Jurnal Manajemen, Bisnis dan Kewirausahaan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Jurnal Manajemen Keuangan Syariah Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Anita, Efni
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Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Kebijakan Dividen Perusahaan yang Terdaftar di Jakarta Islamic Indeks Wati, Ema Risna; Anita, Efni; Putri, Nurrahma Sari
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5092

Abstract

This study aims to determine the effect of profitability represented by return on asset, liquidity represented by current ratio and solvency represented by debt to equity ratio on dividend policy represented by dividend payout ratio. The method used in this research is quantitative with associative research type. The object of research is companies listed on the Jakarta Islamic Indeks in 2020-2022. The sampling technique is purposive sampling so that there are 14 companies that are the object of research so that there are 42 observation data. The data in this study is panel data processed with the rstudio application. The results showed that return on asset has a significant negative effect on dividend payout ratio, current ratio has no significant effect on dividend payout ratio and debt to equity ratio has no significant effect on the dividend payout ratio. Simultaneously, all independent variabels have a significant effect on the dividend payout ratio. This research is useful for assessing the concept on finansial performance contained in finansial management using finansial ratios.
PENGARUH LITERASI KEUANGAN DAN PENETRASI INTERNET TERHADAP INKLUSI KEUANGAN SYARIAH DI INDONESIA (2021 - 2025) fitria, Savira; anita, efni; rahayu, yunie; soleh, ahmad
ILTIZAM Journal of Shariah Economics Research Vol. 9 No. 2 (2025): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/8kszej69

Abstract

This study aims to analyze the effect of financial literacy and internet penetration on Islamic financial inclusion in Indonesia during the period 2021–2025. The increasing use of digital technology and the development of the Islamic financial industry necessitate a deeper understanding of the factors that influence the affordability and use of Islamic financial products by the public. This study uses a quantitative approach with secondary data obtained from official publications of the Financial Services Authority (OJK), Bank Indonesia, and the Central Statistics Agency (BPS). The analysis was conducted using a multiple linear regression model to test the significance of the independent variables' influence on the dependent variable. The results show that financial literacy has a positive and significant effect on Islamic financial inclusion, particularly through increasing public understanding of Islamic financial principles and the benefits of Islamic products in financial management. In addition, internet penetration has also been proven to have a positive and significant effect, given that the digitization of Islamic financial services such as mobile banking, Islamic fintech, and halal e-wallets facilitates public access to financial products and services. These findings confirm that the synergy between improving financial literacy and expanding digital infrastructure is very important in expanding Islamic financial inclusion in Indonesia. This study is expected to contribute to policymakers, Islamic financial institutions, and digital industry players in formulating effective and sustainable strategies to increase financial inclusion.
Enhancing Financial Capability Through the Socialization of Sharia Accounting at the Selaras Pinang Masak People’s Craft Center, Jambi Rafidah, Rafidah; Rahman, Nur Hayati Abd; Elyanti, Elyanti; Nazori, Nazori; Martaliah, Nurfitri; Anita, Efni; Alawiyah, Rabiyatul; Herlambang, Ilham Wisnu; Aminatah, Aminatah
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1683

Abstract

This Community Service Program aims to strengthen the financial capabilities of MSME actors at BKR Selaras Pinang Masak through intensive socialization and practical training on Sharia Accounting. The method used involves a comprehensive approach, including a pre-test, in-depth delivery of material on Sharia accounting principles, practice of simple financial recordkeeping, a post-test, and evaluation. The results show a significant improvement in participants’ understanding of Sharia accounting concepts, financial recording accuracy, and awareness of Sharia-compliant financial management. This program successfully provided a foundation for MSMEs to manage their finances more transparently and ethically, improving their eligibility for Sharia-based financing and supporting the sustainability of their businesses. These findings highlight the importance of targeted, appropriate, and practical Sharia Accounting socialization programs in strengthening MSME financial capacity
Co-Authors , Nopriani Abda Abda Adeliani, Olifvia Putri agnes putri, agnes Agung Wicaksono Agusriandi, Agusriandi Agustina Mutia Ahmad Soleh Ahmad Syahrizal Alawiyah, Rabiyatul Amelia Puspita, Inggit Aminatah, Aminatah Andriana, Nirhamni Ardiansyah, M. Zikri Armaz, Eja Dedek Kusnadi Elyanti Rosmanidar Elyanti, Elyanti erma novalina Faturahman Fermana, Rachmad Fitria, Savira Fuad Rahman Fusfita, Nurlia Habibah , G.W.I Awal Hafizh Fajri, M. Herlambang, Ilham Wisnu Ipada, Naziroh Nurul Lubis, Puteri Anggi M. Nazori M. Subhan Magfiroh, Inarotul Marissa, Nurliana Martaliah, Nurfitri Mayang Anggraini Meidina, Mutiara Alda Miftahul Jannah Mubyarto, Novi Muhammad Husen, Muhammad Muhammad Subhan Munsarida MUNSARIDA munsarida Nasrullah, Aditya Naufal ramli, Luthfi Nazori, Nazori Nikmah, Isnadiatun Nofriza, Eri Novalina, Erma Novita, Sherly Permata, Tika Agu Putri, Nurrahma Sari Rafidah Rafidah Rafidah Rahayu, Yunie Rahma, Sri Rahman, Nur Hayati Abd Rahman, Sakinah RAMADHAN, NURMAN Refky Fielnanda ROHANA ROHANA Rusmiyati, Mellyani Sudharyati, Neneng Sukri, Dina Ranvica Titin Agustin Nengsih Usdeldi, Usdeldi Wati, Ema Risna Yuniar, Vita