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<![CDATA[Pengukuran Dividend Payout Ratio Melalui Return on Assets dan Earning Per Share ]]>
<![CDATA[Listia Andani]]>
<![CDATA[ Khazanah Sosial Vol 2, No 3 (2020): Khazanah Sosial Vol 2, No 3 November (2020) ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati ]]>
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DOI: 10.15575/ks.v2i3.7884
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh Return On Asset (ROA) dan Earning Per Share (EPS) secara parsial dan simultan terhadap Dividend Payout Ratio (DPR) pada salah satu perusahaan yang terdaftar di Jakarta Islamic Index (JII), yaitu PT. PP London Sumatra Indonesia Tbk. Periode 2009-2017. Penelitian ini diolah menggunakan metode deskriptif dengan pendekatan kuantitatif serta menggunakan teknik analisis deskriptif dan analisis uji linier berganda. Secara simultan, Return On Asset (ROA) dan Earning Per Share (EPS) berpengaruh positif dan signifikan terhadap Dividend Payout Ratio (DPR). Hal ini dibuktikan dengan perbandingan antara nilai Fhitung dan nilai Ftabel yaitu sebesar 6.361 > 5.14 dengan nilai signifikansi 0.033 < 0.05. Besaran pengaruh Return On Assets (ROA) dan Earning Per Share (EPS) terhadap Dividend Payout Ratio (DPR) adalah 68%. Sedangkan, untuk 32% tingkat Dividend Payout Ratio (DPR) dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian.]]>
<![CDATA[KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN SEKTOR CONSUMER GOODS DI JII ]]>
<![CDATA[Listia Andani]]>;
<![CDATA[Hamdan Fathoni]]>;
<![CDATA[Ahmad Faiz Izzuddin]]>
<![CDATA[ Finansha: Journal of Sharia Financial Management Vol 3, No 2 (2022): Finansha: Journal of Sharia Financial Management ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/fjsfm.v3i2.21064
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh rasio profitabilitas terhadap rasio pembayaran dividen pada perusahaan sektor consumer goods yang terdaftar secara stabil di Jakarta Islamic Indeks tahun 2017-2021. Metode deskriptif dengan pendekatan kuantitatif dipilih menjadi metode analisis pada penelitian ini dengan disertai uji asumsi klasik, statistik deskriptif, serta uji regresi berganda untuk menguji hipotesis. Hasil penelitian menyimpulkan bahwa secara simultan rasio profitabilitas yang diproksikan melalui NPM, OPM, GPM, ROA, dan ROE berpengaruh signifikan terhadap Dividend Payout Ratio (DPR) dengan kontribusi pengaruh sebesar 84.4 persen. Dengan demikian, penelitian dapat menjadi rujukan oleh perusahaan sektor consumer goods dan berimplikasi pada peningkatan secara berkala rasio profitabilitas perusahaan agar dapat meningkatkan rasio pembagian dividen.]]>
<![CDATA[BUILDING ASNAF ENTREPRENEURSHIP IN INDONESIA: A PROPOSED PROGRAM FOR AMIL ZAKAT INSTITUTIONS ]]>
<![CDATA[Dian Friantoro]]>;
<![CDATA[Muhammad Dzulfaqori Jatnika]]>;
<![CDATA[Listia Andani]]>;
<![CDATA[Lu'liyatul Mutmainah]]>;
<![CDATA[Biki Zulfikri Rahmat]]>
<![CDATA[ Asy-Syari'ah Vol 24, No 2 (2022): Asy-Syari'ah ]]>
Publisher : <![CDATA[Faculty of Sharia and Law, Sunan Gunung Djati Islamic State University of Bandung ]]>
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DOI: 10.15575/as.v24i2.23067
<![CDATA[Abstract: Currently, the distribution of zakat is usually carried out consumptively to meet the basic needs of mustahiq (zakat recipient). Consumptive zakat provides a short-term effect and a dependency effect for asnaf (mustahiq). Therefore, zakat institutions can begin to develop sustainable productive zakat schemes for the welfare of mustahiq. The research aims to design a program and implementation model for Indonesia’s Asnaf Entrepreneurship Program (AEP). This research uses a qualitative approach with descriptive-analytical methods through literature studies. The AEP program is aimed for asnaf, who meets the criteria of people in need and people experiencing poverty but have the capability to run a bussiness, both physically and mentally. Furthermore, the asnaf are given business assistance by zakat institutions. Assistance can be in the form of a capital loan with a qardh contract, while business assistance can be in the form of consulting, training, and monitoring to achieve a profitable and sustainable business. AEP is implemented using the concept of collaborative management. Several zakat institutions may build an AEP compartment to support AEP applications. Mustahiq also can create a community based on the type of business or place of residence. AEP implementation may be challenging but has potential, not only for the benefit of asnaf but also for its multiplier effect on the Indonesian economy.]]>
<![CDATA[Eksplorasi Pengaruh Kesediaan Membayar Layanan Logistik Halal terhadap Perpanjangan Sertifikat Logistik Halal: UMKM Sektor Pertanian ]]>
<![CDATA[Muhammad Dzulfaqori Jatnika]]>;
<![CDATA[Listia Andani]]>;
<![CDATA[Faqihuddin]]>;
<![CDATA[Cici Aulia Permata Bunda]]>
<![CDATA[ JURNAL AGROINDUSTRI HALAL Vol. 9 No. 3 (2023): Jurnal Agroindustri Halal 9(3) ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/jah.v9i3.9672
<![CDATA[The first period of halal certification obligations according to Undang-Undang Nomor 33 Tahun 2014 and its derivatives will end on October 17, 2024, including food and beverage products. Therefore, the halal certification process for products of micro, small, and medium enterprises needs to be carried out promptly. The aim of this research is to examine the factors influencing the willingness of agricultural commodity-based UMKM players to pay for halal logistics services. This study employs a quantitative approach with purposive sampling for data collection and SEM-PLS for data analysis. The research includes 350 respondents who are UMKM players based on agricultural commodities. The findings of this study reveal that, in addition to the variable knowledge on halal, other variables such as concern on halal, awareness on halal, perception of halal logistics, and service capability have a positive and significant influence on the willingness to use halal logistics services. Furthermore, the willingness to use halal logistics services can encourage halal logistics service providers to renew their halal logistics certificates. The research findings will be beneficial for policymakers and managers of halal logistics companies as it helps them understand the factors that drive the adoption of halal logistics services.]]>
<![CDATA[Does Cash Turnover and Total Asset Turnover Affect the Net Profit Margin at PT Bank Jabar Banten Syariah for the 2013-2022 Period? ]]>
<![CDATA[Anggarani, Dewi]]>;
<![CDATA[Marlina, Lina]]>;
<![CDATA[Andani, Listia]]>
<![CDATA[ Review of Islamic Economics and Finance Vol 7, No 1 (2024): Revıew of Islamic Economics and Finance (RIEF): May 2024 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/rief.v7i1.71702
<![CDATA[Purpose – This research is motivated by the discrepancy between theory and reality, where in theory it is said that when cash turnover and total asset turnover increase, net profit margin will increase and vice versa. This study aims to determine how cash turnover, total asset turnover and net profit margin at PT BJB Syariah for the period 2013-2022 and to find out how cash turnover and total asset turnover affect net profit margin at PT BJB Syariah for the period 2013-2022 partially and simultaneously.Methodology - This research uses quantitative methods using IBM SPSS Statistics 26 analysis tools with purposive sampling technique, based on appropriate considerations by taking into account the criteria with several limitations taken in this research. The data used in this study are secondary data in the form of quarterly financial reports of PT BJB Syariah for the period 2013-2022. The independent variables used are cash turnover and total asset turnover, and the dependent variable used is net profit margin. The tests carried out are by analyzing descriptive statistics, classical assumption test and multiple linear regression analysis. Findings - The results of this study indicate that partially cash turnover has a significant positive effect on net profit margin. Then total asset turnover has a significant negative effect on the net profit margin. While simultaneously cash turnover and total asset turnover have a significant positive effect on net profit margin. This research shows that BJBS needs to make strategy adjustments to increase profitability by considering asset management decisions and operational strategies.Keywords: Cash Turnover; Total Asset Turnover; Net Profit Margin]]>
<![CDATA[ANALISIS VARIABEL NIAT MENGADOPSI MOBILE BANKING PADA BANK SYARIAH ]]>
<![CDATA[Jatnika, Muhammad Dzulfaqori]]>;
<![CDATA[Friantoro, Dian]]>;
<![CDATA[Andani, Listia]]>;
<![CDATA[Mutmainah, Lu'liyatul]]>
<![CDATA[ I-Economics Vol 8 No 2 (2022): I-ECONOMICS: A Research Journal on Islamic Economics ]]>
Publisher : <![CDATA[Islamic Economics Program, Faculty of Islamic Economics and Business ]]>
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DOI: 10.19109/ieconomics.v8i2.13902
<![CDATA[The purpose of this study is to analyze the factors that influence the intention to adopt mobile banking in the Gerbangkertosusila Region. This type of research is a quantitative study using the population of the Gerbangkertosusila Region as a population. While the sample used was 385 respondents with a non-probability sampling method. Primary data obtained by distributing questionnaires online. Data analysis technique in this research is Partial Least Squares-Structural Equation Model (PLS-SEM). The findings in this study indicate that the variable perceived benefits, perceived easy to use, perceived risk, attitudes, and social influence significantly influence the intention to adopt mobile banking. Variable perceptions of usefulness, perceptions of convenience, attitudes, and social influence have a positive relationship while risk perception has a negative relationship with the intention to adopt mobile banking in the Gerbangkertosusila Region. This finding is expected to make Islamic banking policy makers understand the problem of intention to adopt mobile banking faced by their customers. This information will be useful in developing new policies or strategies to maximize the potential of mobile banking users in Indonesia, especially in the Gerbangkertosusila Region.]]>
<![CDATA[OPTIMIZATION OF THE HALAL INDUSTRY SECTOR: THE POTENTIAL OF HALAL MEDIA AND ENTERTAINMENT IN INDONESIA ]]>
<![CDATA[Andani, Listia]]>;
<![CDATA[Fathoni, Hamdan]]>;
<![CDATA[Nurdiansyah, Irdan]]>
<![CDATA[ Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/fjsfm.v5i1.31112
<![CDATA[ This research examines efforts to optimize the halal industry sector in Indonesia, with a particular focus on the potential of halal media and entertainment. The significant growth of the halal industry market presents a substantial opportunity for Indonesia, a nation with a predominantly Muslim population. A qualitative descriptive method is employed to investigate strategies for leveraging the potential of halal media and entertainment in Indonesia. The research emphasizes the analysis of relevant data related to the topic, aiming to enhance the appeal and contribution of the halal media and entertainment sector through a literature review approach. By conducting an in-depth analysis of consumer trends and industry developments, this study provides a comprehensive perspective on the opportunities and challenges in the development of halal media and entertainment. Special attention is given to regulatory and promotional strategies to maximize the potential of this sector. The findings of this research are anticipated to offer practical guidance for stakeholders in the halal industry, with the objective of reinforcing Indonesia's position as a leader in the global halal industry. The implications of this study include the development of more effective strategies to increase public awareness and industry participation, as well as providing a foundation for policy development that supports the sustainable growth of the halal media and entertainment sector in Indonesia.]]>
<![CDATA[KEADILAN DISTRIBUTIF DALAM EKONOMI ISLAM ]]>
<![CDATA[Nurdiansyah, Irdan]]>;
<![CDATA[Andani, Listia]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v4i2.23540
<![CDATA[Fair distribution of wealth is a manifestation of justice in Islam. In contrast to the pre-existing distributive justice theory, Islam regulates justice in a comprehensive way. The writing is processed using the literature study method obtained from various books, journals, and other related references. Distributive justice in the Islamic perspective is not related to the benefits that will be obtained in this world, but also in the hereafter. Islam demands maximizing benefit for the common good and minimizing harm. The concept offered by Islam is able to be a balancer as well as a solution for equality and justice in a social order. ]]>
<![CDATA[Examining Gen Z's intention using halal toiletries: Theory of planned behavior and perceived risk ]]>
<![CDATA[Andani, Listia]]>;
<![CDATA[Bundo, Mayang]]>;
<![CDATA[Ramly, Arroyyan]]>
<![CDATA[ Review of Islamic Social Finance and Entrepreneurship Volume 3 Issue 2, 2024 ]]>
Publisher : <![CDATA[Center for Islamic Economics and Development Studies [P3EI] ]]>
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DOI: 10.20885/RISFE.vol3.iss2.art3
<![CDATA[Purpose – This study aimed to formulate a conceptual framework to investigate the influence of attitude, perceived behavioral control, subjective norms, financial risk, social risk, and security risk on the intention to use halal toiletries among Gen Z consumers in West Java.Methodology – Purposive sampling was used in this study. The respondents were 400 Gen Z Muslims residing in West Java Province. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS).Findings – Variables from the Theory of Planned Behavior (attitude, subjective norms, and perceived behavioral control) positively influenced the intention to use halal toiletries. Financial, social, and security risks negatively impact Gen Z consumers' intentions to use halal toiletries.Implications – Halal toiletries should focus on enhancing product performance to receive positive consumer feedback and increase interest. Additionally, they need to promote community engagement; improve product accessibility and user-friendliness; and address security, social, and financial risks to effectively boost consumer intention.Originality – This research integrates components of risk perception with the Theory to create a comprehensive framework for understanding Gen Z’s intention to use halal toiletries. It contributes to the literature by highlighting how specific types of risks impact consumer intentions and offers actionable recommendations for the halal toiletries industry based on empirical evidence.]]>
<![CDATA[Exploring Halal Supply Chain Management in Islamic Boarding School: Insight from Pesantren Muhammadiyah ]]>
<![CDATA[Zahra, Qiny Shonia Az]]>;
<![CDATA[Mutmainah, Lu'liyatul]]>;
<![CDATA[Andani, Listia]]>;
<![CDATA[Friantoro, Dian]]>
<![CDATA[ JURNAL AGROINDUSTRI HALAL Vol. 10 No. 3 (2024): Jurnal Agroindustri Halal ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/jah.v10i3.12836
<![CDATA[Islamic boarding schools as traditional Islamic educational institutions have an important role in building a healthy and sustainable halal ecosystem. Islamic boarding schools must also ensure that the supply chain from upstream and downstream is in accordance with Halal Supply Chain Management (HSCM). Several HSCM applications start from supplier selection, production processes, storage, to distribution to consumers. The aim of this research is to analyze the application of HSCM and propose an HSCM model in Islamic boarding schools. This research includes qualitative research. Data was collected using interview, observation and documentation techniques and then analyzed using an inductive approach. This research was conducted at the Al-Furqon Muhammadiyah Islamic Boarding School, Tasikmalaya, taking 12 respondents. Respondents were selected based on their relationship with HSCM in Islamic boarding schools, from Islamic boarding school managers, teachers, kitchen managers, to students. This research shows that the implementation of halal supply chain management at the Al Furqon Muhammadiyah Islamic Boarding School, Tasikmalaya Regency is quite good with restrictions and education for proper and halal consumption. Providing nutritionists and halal food as well as a halal warehouse are needed to build a halal ecosystem in Islamic boarding schools. Providing halal certified raw materials also needs to be considered. Apart from that, funding through productive waqf can also be done to support the halal ecosystem in Islamic boarding schools.]]>
