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All Journal Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah SETARA: Jurnal Studi Gender dan Anak Musyarakah: Journal of Sharia Economics (MJSE) el hisbah: Journal of Islamic Economic Law Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JCAIP: Journal of Contemporary Applied Islamic Philanthropy
Imtihanah, Ani Nurul
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Religion Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Urgensi Pemahaman dan Kesadaran Produk Halal Pelaku Usaha di Kota Metro Zulaikha, Siti; Lestari, Enny Puji; Imtihanah, Ani Nurul; Baidhowi, Mujib
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 12 No 1 (2024): Jurnal Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Metro City has a number of Micro, Small and Medium Enterprises (MSMEs) consisting of Muslims and non-Muslims. Muslim consumers are required in their religion to use only halal products, both processed and processed. Therefore, when searching or buying products, Muslim consumers pay attention to halal logos certified by religious authorities in Indonesia. With the need for halal products, business actors who are sensitive to halal business are also needed so as to affect consumer buying interest. With this, it is felt necessary to dedicate myself to my business to educate the understanding and awareness of business actors in Metro City. The author uses descriptive qualitative research methods in community service with data collection techniques with questionnaires and interviews with Muslim, non-Muslim MSME business actors and the PSMTI (Paguyuban Sosial Marga Tionghoa Indonesia) community in Metro City. The result of this community service is that MSME actors and the PSMTI community are aware and understand something that is prioritized in determining behavior towards what they eat, drink and use. Halal awareness of products is not only limited to understanding the products contained in choosing raw materials, production processes, production cleanliness and knowledge of the products that will be produced by MSME actors are very important. MSME business actors are very aware and understand 45%, aware and understand 48% and 7% are not aware and understand. The level of awareness and understanding of halal certificates for Muslim MSME actors is very dominant, although there are some who do not understand halal certificates because of ignorance from MSME business actors about the importance of halal certificates. Non-Muslim business actors and the PSMTI Community are also aware and understand the existing halal products
Halal Life Style: Pengaruh Labelitas Halal Dan Harga Makanan Olahan Impor Terhadap Keputusan Pembelian Masyarakat Di Kota Metro El Maza, Rina; Suri Rismawati, Dian; Imtihanah, Ani Nurul; Nazeri, Nazeri
Musyarakah: Journal of Sharia Economic (MJSE) Vol 4, No 1 (2024): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v4i1.8809

Abstract

Food is a basic human need. A person is given complete freedom to consume whatever they need. However, when making purchasing decisions, a Muslim is not permitted to consume food that is not halal (haram). It is feared that the rise of imported processed food circulating in Indonesia will trigger Muslim communities to buy processed food not based on the halal label but only considering the price of the product. This type of research is field research using quantitative methods. The technique used in sampling in this research is Non Probability. The number of samples used was 100 respondents, namely the Muslim community in Metro City. With multiple regression analysis using SPSS version 23 which functions to prove the research hypothesis. The results of this research show that the halal label variable has a partial and significant effect on purchasing decisions and the price variable has a partial and significant positive effect on purchasing decisions. Then, through the F test, the halal label and price simultaneously influence the decision to purchase imported processed food products. This effect is explained by the large significant level of the halal label and the price of 0.000 which is less than 0.1 or tcount>ttable (21.752) > (2.36
Analisis Kinerja Keuangan PT Telekomunikasi Indonesia Tbk Dengan Metode Economic Value Added Abdurrahman, Yusuf; Anita, Lella; Imtihanah, Ani Nurul
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27308

Abstract

Penelitian ini bertujuan menganalisis kemampuan PT Telekomunikasi Indonesia Tbk dalam menciptakan nilai tambah ekonomi melalui pendekatan Economic Value Added (EVA) selama periode 2021–2024.Metode Penelitian menggunakan metode deskriptif kuantitatif dengan data sekunder laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Perhitungan EVA dilakukan melalui analisis NOPAT, Invested Capital, dan WACC sebagai dasar penentuan capital charges.Kebaruan penelitian ini terletak pada fokus evaluasi EVA pada fase pascapandemi, ketika industri telekomunikasi menghadapi dinamika perubahan biaya modal, percepatan digitalisasi, serta kebutuhan investasi jaringan yang tinggi. Pendekatan ini memberikan kontribusi teoretis dalam memperkuat pemahaman mengenai kinerja berbasis nilai pada kondisi pasar yang tidak stabil, serta kontribusi praktis bagi manajemen dan investor dalam menilai efektivitas strategi pendanaan dan investasi perusahaan.Hasil penelitian menunjukkan bahwa nilai EVA Telkom tetap positif sepanjang periode pengamatan. Fluktuasi EVA yang terjadi mencerminkan kemampuan perusahaan menjaga efisiensi struktur modal dan memastikan bahwa laba operasi yang dihasilkan masih mampu melampaui biaya modal. Kondisi ini menandakan keberlanjutan penciptaan nilai perusahaan meskipun menghadapi tekanan industri dan pertumbuhan investasi yang meningkat.Implikasi: . Secara teoretis, penelitian ini memperkuat relevansi EVA sebagai indikator kinerja berbasis nilai, sedangkan secara praktis hasil penelitian memberikan implikasi bahwa pengelolaan biaya modal dan efektivitas keputusan investasi merupakan faktor strategis dalam menjaga keberlanjutan penciptaan nilai perusahaan, serta menjadi acuan penting bagi manajemen dan investor dalam pengambilan keputusan. This study aims to analyze the ability of PT Telekomunikasi Indonesia Tbk to create economic value added during the 2021–2024 period using the Economic Value Added (EVA) approach. The research employs a descriptive quantitative method based on secondary financial data published by the Indonesia Stock Exchange. EVA is calculated through the analysis of NOPAT, Invested Capital, and WACC as the basis for determining capital charges.The novelty of this research lies in its focus on evaluating EVA in the post-pandemic phase, a period when the telecommunications industry faced shifting capital costs, accelerated digital transformation, and increasing investment demands. This perspective provides a theoretical contribution by strengthening the understanding of value-based performance under volatile economic conditions, as well as a practical contribution for managers and investors in assessing the effectiveness of corporate financing and investment strategies.The results indicate that Telkom consistently generated positive EVA throughout the observation period. The fluctuations observed reflect the company's ability to maintain an efficient capital structure and ensure that its operating profit continues to exceed its cost of capital. This signifies the sustainability of the firm's value creation despite industry pressures and rising investment levels.Theoretically, this study strengthens the relevance of Economic Value Added (EVA) as a value-based performance indicator. Practically, the findings imply that effective management of capital costs and the efficiency of investment decisions are strategic factors in sustaining corporate value creation, and serve as an important reference for both management and investors in decision-making.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Perusahaan Sub Sektor Leisure Goods yang Terdaftar di BEI Tahun 2020-2024 Astuti, Dewi; Swandini, Witantri Dwi; Nisa, Thoyibatun; Imtihanah, Ani Nurul
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April IN PROGRESS
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.426

Abstract

Dinamika pertumbuhan perusahaan di Indonesia telah dipengaruhi secara signifikan oleh munculnya tren keberlanjutan dan kemajuan teknologi, terutama bagi perusahaan di sub sektor Leisure Goods yang berkecimpung dalam sektor rekreasi. Tujuan studi ini adalah untuk mengkaji kinerja keuangan PT Sepeda Bersama Indonesia Tbk dan PT Inti Agri Resources Tbk periode tahun 2020-2024 sebagai contoh entitas bisnis yang menyesuaikan diri terhadap pergeseran ekonomi pasca covid-19 dan ekspektasi tren keberlanjutan. Metode analisis rasio keuangan yang digunakan dalam studi pendekatan deskriptif kuantitatif ini meliputi rasio pasar (PER, PBV), rasio aktivitas (Working Capital Turnover), rasio profitabilitas (GPM, OPM, NPM), rasio likuiditas (Cash Ratio), dan rasio solvabilitas (DAR, DER). Hasil penelitian/temuan penting dari analisis kinerja PT Sepeda Bersama Indonesia Tbk bervariasi antara “cukup baik” hingga “kurang baik,” dengan peningkatan persepsi pasar namun terjadi penurunan efisiensi produktivitas dan profitabilitas. Di sisi lain, meskipun profitabilitasnya masih negatif, PT Inti Agri Resources Tbk menunjukkan kinerja yang “baik” dari sisi likuiditas dan solvabilitas. Dengan demikian, perbedaan hasil kinerja dari kedua perusahaan dapat dikaitkan dengan perbedaan strategi pengelolaan keuangan dan kemampuan beradaptasi terhadap dinamika ekonomi serta penerapan praktik keberlanjutan di sub sektor Leisure Goods.
Co-Authors Abdurrahman, Yusuf Ali Abdul Wakhid Anindya Aryu Inayati Anita, Lella Baidhowi, Mujib Dewi Astuti El Maza, Rina Elmaza, Rina Ely Elsanti Enny Puji Lestari, Enny Puji Khoiriyah, Lu'luatul MALIK, ANAS NAZERI NAZERI, NAZERI Nisa, Thoyibatun Richa Angkita Mulyawisdawati, Richa Angkita Septiana, Rosmalita Siti Zulaikha Sudaro, Aye Sudarto Sudarto, Aye Suri Rismawati, Dian Susanti, Liana Dewi Swandini, Witantri Dwi