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Journal : General Multidisciplinary Research Journal

Principles of Accounting Calculations in Sharia Banking Mardiyah, Suci; Rizky, Syafnur Muhammad; Hasda, Mifta; Hidayat, Hidayat; Sudirman, Wahyu Febri Ramadhan; Fithriyana, Rinda
General Multidisciplinary Research Journal Vol. 1 No. 2 (2024)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/general.v1i2.8

Abstract

Introduction: This article aims to provide a better understanding of Accounting Principles in Islamic Banking. Methods: The research method used is the literature research method or literature review. The purpose of literature research is to understand existing understanding of a research topic, identify knowledge gaps, and provide a conceptual basis for further research. Results: The research results provide a better understanding of the calculations and accounting treatment of sharia banking products, as well as discussing the importance of compliance with Islamic sharia principles in sharia banking operations. Conclusion and suggestion: This article highlights the importance of research and a deeper understanding of calculations and accounting treatment in sharia banking products to strengthen accounting practices following sharia principles. The implication of this article is to increase understanding and awareness of sharia banking among the wider community. With a better understanding of how Islamic banking operates and how their financial products and services are managed accounting, people can make smarter financial decisions that comply with sharia principles.
Nilai-Nilai Hadist Sebagai Dasar Pengembangan UMKM: Peluang dan Tantangan di Era Modern Hidayat, Hidayat; Sudirman, Wahyu Febri Ramadhan; Zaim, Muhammad
General Multidisciplinary Research Journal Vol. 1 No. 2 (2024)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/general.v1i2.27

Abstract

Introduction: This article aims to provide a better understanding of the Opportunities and Challenges in Micro, Small and Medium Enterprises Development with a hadith perspective a pproach. Methods: This research is a descriptive qualitative research using a literature research approach. The data sources in this research are primary and secondary data sources. primary and secondary data sources. Data collection techniques with keyword searches, subject searches and from recent scientific articles. from recent scientific articles. Results: Report the main result/findings is that the lack and lack of ability to read opportunities is a weak point in the development of Micro, Small and Medium Enterprises. In addition, marketing strategies, networking and promotion systems and funding often make Micro, Small and Medium Enterprises unable to compete in the distribution of their products in the market. So the research is expected to provide further policy recommendations to increase the strength of Micro, Small and Medium Enterprises as an opportunity and empower Micro, Small and Medium Enterprises in facing various challenges. Conclusion and suggestion: This article highlights the importance of research and a deeper understanding of the Opportunities and Challenges of Micro, Small and Medium Enterprises Development in Hadith Perspective. Along with the times, Micro, Small and Medium Enterprises are the main support in the country's economic growth, but along with its development there are many challenges in its development such as human resources, inability to monitor and lack of management knowledge and funding. This activity is a business that is in line with the teachings of Islam which is recommended in terms of buying and selling that is good and in accordance with Islamic religious law.
The Role of Corporate Governance in Encouraging Improved Performance of Manufacturing Companies in the Capital Market Sudirman, Wahyu Febri Ramadhan; Reza, Saru; Andhini, Bunga; Riski, Muhamamd
General Multidisciplinary Research Journal Vol. 2 No. 2 (2025)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/general.v2i2.48

Abstract

Introduction: This study aims to analyze the influence of corporate governance and financial structure on the financial performance and value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Good corporate governance is believed to improve managerial efficiency and investor confidence, while an appropriate financial structure can support company stability and profitability. Methods: This study uses a quantitative approach with secondary data obtained from the financial statements of 45 manufacturing companies listed on the IDX from 2015-2019. Data analysis was conducted using multiple regression methods to determine the influence of each variable simultaneously and partially. Results: The results show that board diversity and the number of board directors have a positive and significant effect on all financial performance indicators and firm value. The board of commissioners has a positive effect on Tobin's Q but a negative effect on ROA and ROE. The audit committee does not significantly influence firm performance or value. Meanwhile, leverage is shown to have a negative effect on Tobin's Q and ROA, indicating that increasing debt can actually depress firm value and profitability. Conclusion and Suggestion: This study concludes that board diversity and effectiveness play a significant role in improving firm performance and value. Conversely, excessive use of debt can reduce a company's efficiency and competitiveness. Therefore, companies are advised to strengthen their governance structure by increasing board diversity and considering the debt ratio in their financial policies. Furthermore, future research is recommended to expand the sample to other sectors and add moderating variables such as institutional ownership to enrich the analysis of the relationship between governance and firm performance.
The Role of Investment Literacy in Stock Investment Decision Making in the Indonesian Capital Market: A Literature Review Sudirman, Wahyu Febri Ramadhan
General Multidisciplinary Research Journal Vol. 2 No. 1 (2025)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/general.v2i1.50

Abstract

Introduction: This study aims to analyze the role of investment literacy in stock investment decision-making in the Indonesian capital market. Investment literacy is a crucial factor in shaping rational and long-term investment behavior, especially amidst increasing public participation in capital market instruments. Methods: This study employed a Systematic Literature Review (SLR) with the PRISMA approach. Data was obtained from the Publish or Perish database and Google Scholar, with a total of 174 articles identified from 2021-2022. After a selection and eligibility assessment process, 20 articles that met the criteria were analyzed to identify patterns, themes, and relationships between relevant variables. Results: The results indicate that investment literacy positively influences the quality of investment decision-making. Investors with high levels of literacy are better able to understand risks, conduct rational analysis, and avoid behavioral biases such as overconfidence and herding. Furthermore, demographic factors such as age, education, experience, and gender also strengthen this relationship. Conclusion and Suggestion: The study concludes that improving investment literacy plays a significant role in fostering rational investment behavior in the Indonesian capital market. Efforts to improve financial literacy through education, training, and public outreach are needed. Future research is recommended to include variables such as digital financial literacy, fintech adoption, and Islamic financial literacy to make the results more relevant to modern financial developments.