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All Journal Finansha: Journal of Sharia Financial Management Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Gunung Djati Conference Series Jurnal Accounting Information System (AIMS) PENG: Jurnal Ekonomi dan Manajemen LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Fasa, Azmi
Universitas Islam Negeri Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Other

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INTENSITAS MUZAKKI DALAM MENYALURKAN ZAKAT MELALUI LEMBAGA AMIL ZAKAT RESMI JAWA BARAT Azmi Fasa
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 2, No 2 (2020): AKSY : Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v2i2.9793

Abstract

This study aims to knowing the factors that affect muzakki in West Java to distribute zakat through the official amil zakat institutions. In this study, data were collected through questionnaires with convinince sampling. Respondents in this study are muzakki paying zakat through several LAZ in West Java namely: Rumah Zakat, DPUDT, Rumah Amal Salman, and LAZ Bina Muda. This research uses PLS-SEM analysis tool. The results of this study indicate a significant positive effect for attitudes, subjective norms, and perceive behavioral contro to intention of muzakki in distributing zakat through official LAZ. The model's ability to explain intention variables is 90.5%. Keywords: attitude, subjective norms, perceptual behavior control, intention, muzakki,  the official Amil Zakat Institute
Hubungan antara Investment Opportunity Set dan Kebijakan Dividen Pada Perusahan yang Listing di Bursa Efek Indonesia Azmi Fasa
Jurnal Accounting Information System (AIMS) Vol. 6 No. 1 (2023)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v6i1.692

Abstract

Company growth is a problem faced by every company. The growth of the company can be seen from the firm value. Companies are very careful to determine a policy, because a policy can have an impact on firm value. The purpose of the company itself is to maximize the firm value , because this is can increase owner whealth. Therefore many companies are competing to increase the firm valu. One that affects the value of the industry is the dividend policy. This research aims to determine the relationship between dividend policy and company growth proxied by the investment opportunity set (IOS) in companies listed on the Indonesian Stock Exchange (IDX). In this research, researchers used a correlational study which is part of a causal research design using a stratified random sampling technique. IOS is proxied by the following ratios including: Capital Additional per Market Value of Assets (CAPMVA), Price Earning Ratio (PER), Market Value of Equity to Book Value of Equity (MVEBVE), Market Value of Assets to Book Value of Assets ( MVABVA), and Additional Capital per Book Value of Assets (CAPBVA). This research result a conclusion regarding the phenomenon that occurs on the Indonesia Stock Exchange (IDX), that are companies listed on the IDX are dominated by growing companies, then the majority of companies listed on the IDX tend to allocate company profits for future investment rather than being distributed to investors through dividends. Another conclusion obtained from this research is that there is a significant positive relationship between dividend policy and investment opportunity sets with a correlation value of 0.279.
ANALYSIS OF THE USE ACTIVITY BASED COSTING IN DETERMINING TUITION FEES Fasa, Azmi
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.30660

Abstract

Numerous educational institutions in Indonesia suffer financial deficits, negatively impacting educational quality. This study aims to ascertain the Tuition Fees at Nurul Fajri Islamic Boarding School Majalengka utilizing the Activity-Based Costing (ABC) method. It investigates the application of the ABC method in determining Tuition Fees within educational foundation institutions, a novel approach, particularly for pesantren foundations. The research adopts a qualitative methodology with a problem-focused approach. Data collection involved interviews and an analysis of pertinent financial and operational documents. Cost activity data was processed using ABC costing, resulting in tuition fees calculations based on the ABC method. These calculations were then juxtaposed with the Tuition Fees  established by the school administration. The analysis identified a cost discrepancy (undercharging), where the cost per student exceeded the total Tuition Fees income and School Operational Funds (SOF) or Government Subsidy. For junior high school grades 1, 2, and 3, the differences were Rp 68,092, Rp 65,877, and Rp 85,668, respectively. For high school levels 1, 2, and 3, the discrepancies were Rp 6,674, Rp 49,014, and Rp 51,354, respectively. The study recommends that the school increase the monthly tuition fees to adequately cover the actual costs of education.
FIQH LEMBAGA INVESTASI SYARIAH (FIQH PASAR MODAL SYARIAH DAN FIQH OBLIGASI SYARIAH) Maudi Nabila Sukawati; Muhammad Bintang Alfarizi; Nailla Alifia Rahmat; M. Sandi Marta; Azmi Fasa
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Akad Jual Beli dari Pandangan Fikih dan Praktik di Pasar Modal Indonesia. Perspektif fikih tentang akad jual dibahas dalam artikel ini. Materi diskusi meliputi Sebagai pedoman bagi masyarakat, penting untuk menjelaskan prinsip-prinsip investasi syariah. Latihan usaha secara tegas dan pasti diungkapkan dalam berbagai bagian Al-Quran dan Sunnah Nabi Muhammad SAW. yang pernah menjalankan bisnis dan merupakan kaki tangan pendukung keuangan Mekah pada masanya. Dalam spekulasi, ada Aturan syariah mengenai perjanjian apa yang diperbolehkan, apa yang dilarang, dan bahaya yang muncul sebagai bagian penting dari latihan spekulasi. Singkatnya, untuk memastikan bahwa lembaga investasi syariah dapat beroperasi dengan mengikuti etika dan moral Islam, sangat penting untuk memahami secara menyeluruh Fiqh Pasar Modal Syariah dan Fiqh Obligasi Syariah.
ANALYSIS OF THE USE ACTIVITY BASED COSTING IN DETERMINING TUITION FEES Fasa, Azmi
Finansha: Journal of Sharia Financial Management Vol. 5 No. 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.30660

Abstract

Numerous educational institutions in Indonesia suffer financial deficits, negatively impacting educational quality. This study aims to ascertain the Tuition Fees at Nurul Fajri Islamic Boarding School Majalengka utilizing the Activity-Based Costing (ABC) method. It investigates the application of the ABC method in determining Tuition Fees within educational foundation institutions, a novel approach, particularly for pesantren foundations. The research adopts a qualitative methodology with a problem-focused approach. Data collection involved interviews and an analysis of pertinent financial and operational documents. Cost activity data was processed using ABC costing, resulting in tuition fees calculations based on the ABC method. These calculations were then juxtaposed with the Tuition Fees  established by the school administration. The analysis identified a cost discrepancy (undercharging), where the cost per student exceeded the total Tuition Fees income and School Operational Funds (SOF) or Government Subsidy. For junior high school grades 1, 2, and 3, the differences were Rp 68,092, Rp 65,877, and Rp 85,668, respectively. For high school levels 1, 2, and 3, the discrepancies were Rp 6,674, Rp 49,014, and Rp 51,354, respectively. The study recommends that the school increase the monthly tuition fees to adequately cover the actual costs of education.
PROFITABILITAS DAN NILAI SAHAM: KAJIAN EMPIRIS NPM DAN ROA TERHADAP HARGA SAHAM PT. GUDANG GARAM TBK PERIODE 2014–2023 Sri Oktaviani; Azmi Fasa; Ruhenda; Dedi Suyandi
Lobi Vol. 3 No. 01 (2026): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v3i01.3205

Abstract

Stock valuation on the exchange is not solely driven by macroeconomic conditions but also by financial signals embedded in corporate disclosures. This study examines the extent to which two profitability indicators—Net Profit Margin (NPM) and Return on Assets (ROA)—shape share price movements of PT. Gudang Garam Tbk over a ten-year horizon (2014–2023). The departure point is an observed anomaly whereby profitability trends and stock price responses do not consistently align. A descriptive-quantitative design was adopted, drawing on quarterly financial data to generate 40 observational pairs. Analy­tical tools included simple and multiple linear regression, Pear­­­son correlation, coefficient of determination, and t- and F-significance tests. Sta­tis­tical outcomes reveal that: 1) NPM independently accounts for 54.2% of share price variation (t= 6.700; sig.= 0.000); 2) ROA contributes 16.6% independently (t = 2.754; sig.= 0.009); and 3) the two va­riables jointly explain 54.5% of price varia­tion (F = 22.196; sig.= 0.000). This pattern corro­bo­rates signalling theory, whereby trans­pa­rent profitability disclosures heighten investor attention toward a company's shares.
Analisis Saham Pada Indeks Saham Syariah Indonesia (ISSI) Terkait Proyeksi Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Interveningnya Fasa, Azmi
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Social Innovation and Community Participation for Inclusive and
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/t998e654

Abstract

The construction, real estate, and property industries are crucial to the Indonesian economy. However, during the last two years, 2021–2023, there has been a notable drop in the stock price index of the group's real estate enterprises. Investors evaluate the company's overall prospects using its value as a key metric. A firm's value is said to be influenced by a number of elements, including capital structure, asset structure, profitability, and company size. With capital structure (DER) acting as an intervening variable, the study aims to investigate the effects of profitability (ROE), company size (Size), and asset structure on firm value (PBV) in real estate, construction, and property companies listed on the Indonesia Sharia Stock Index (ISSI) between 2018 and 2023. The research sample was chosen from 18 companies using the purposive sampling technique. Among the data analysis methods employed are route analysis, hypothesis testing, mediation testing, descriptive analysis, and the Sobel test. The findings of the study demonstrate that capital structure is positively and significantly impacted by asset structure, profitability, and company size. While firm size and asset structure have little bearing on a company's value, profitability and capital structure have a positive and considerable impact. The capital structure can partially or completely mediate the impact of profitability on the company's value. According to this study, in the real estate, construction, and property industries listed on the ISSI, capital structure is a key mediator between the impact of company attributes and business value. Businesses must consider the elements that affect their capital structure if they wish to maximize its worth.
Co-Authors M Sandi Marta Maudi Nabila Sukawati Muhammad Bintang Alfarizi Nailla Alifia Rahmat Ruhenda Ruhenda Sri Oktaviani Suyandi, Dedi