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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.
The Influence of Social Media Engagement on Generation Z's Purchase Intention: The Mediating Role of Brand Trust Aviandita , Reyngga Yusvika; Sudirman, Wahyu Febri Ramadhan; Nadhirah, Ayu
General Multidisciplinary Research Journal Vol. 3 No. 1 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/general.v3i1.58

Abstract

Introduction: The development of social media has transformed marketing strategies, positioning social media engagement as the primary means of building relationships between brands and consumers. However, consumer engagement on social media does not always lead to purchase intention, necessitating an understanding of the role of brand trust as a bridging mechanism for this relationship. This study aims to analyze the influence of social media engagement on brand trust and purchase intention, and to examine the mediating role of brand trust. Methods: This study used a quantitative explanatory approach with a sample of 116 respondents selected through purposive sampling. Data analysis was conducted using SEM-PLS. Instrument testing included convergent and discriminant validity, as well as reliability using Cronbach's Alpha and Composite Reliability. Mediation analysis refers to the Baron and Kenny approach. Results: The results show that social media engagement has a positive and significant effect on brand trust, and brand trust has a positive and significant effect on purchase intention. Mediation testing indicates that brand trust mediates the relationship between social media engagement and purchase intention in certain pathways, although not all mediation pathways are significant. Conclusion and Suggestion: This study concludes that the effectiveness of social media engagement in driving purchase intention is highly dependent on its ability to build brand trust. Future research is recommended to expand the sample, use a longitudinal design, and add other variables to enhance the model's explanatory power.
The Role of Good Corporate Governance in Improving Company Financial Performance Sudirman, Wahyu Febri Ramadhan; Syaipudin, Muhamamd
General Multidisciplinary Research Journal Vol. 3 No. 1 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/general.v3i1.62

Abstract

Introduction: Good Corporate Governance (GCG) is considered a key factor in enhancing firm value and ensuring sustainable business performance, particularly for companies included in the LQ45 index. Effective governance mechanisms are expected to strengthen market confidence and improve financial outcomes. This study aims to examine the impact of GCG mechanisms on firm value proxied by Tobin’s Q. Methods: This research employs a quantitative approach with a causal design. The sample consists of 30 LQ45 companies listed on the Indonesia Stock Exchange during 2015–2019, resulting in 150 firm-year observations. The independent variables include Woman on Board (WD), Committee Audit (CA), Board of Directors size (BoD), Board of Commissioners size (BoC), and Board Diversity (BD), with Company Size (SZ) and Leverage (LV) as control variables. Secondary data were obtained from annual reports and analyzed using panel data regression at a 5% significance level. Results: The findings indicate that Woman on Board (WD) has a positive and significant effect on Tobin’s Q, suggesting that female representation enhances firm value. Committee Audit (CA) and Board Diversity (BD) show significant negative effects. Board Size (BoD) and Commissioner Size (BoC) do not significantly influence firm value. Company Size (SZ) has a positive and significant effect, while Leverage (LV) is not significant. Conclusion and Suggestion: The results imply that governance effectiveness depends on quality rather than structure alone. Firms should strengthen substantive governance practices. Future studies may include additional governance indicators and extended observation periods.
Financing Risk Management in Islamic Banks Cahyani, Binda Rahma; Wahyu Febri Ramadhan Sudirman
General Multidisciplinary Research Journal Vol. 3 No. 1 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/general.v3i1.65

Abstract

Introduction:Financing risk management is a fundamental component of Islamic banking operations because it is directly linked to the potential emergence of non-performing financing (NPF), which may threaten financial stability and long-term performance. Islamic banks operate under Sharia principles that prohibit interest (riba) and emphasize profit-and-loss sharing contracts such as mudharabah and musyarakah. These unique characteristics create a distinct and relatively more complex risk profile compared to conventional banks. Financing risk arises not only from customers’ inability to fulfill contractual obligations but also from information asymmetry, moral hazard, weak monitoring systems, and fluctuating macroeconomic conditions. Methods:This study applies a qualitative approach using a systematic literature review. Relevant national and international journal articles published within the last ten years were collected and analyzed to examine financing risk management practices, determinants of financing risk, and their implications for Islamic banking stability. Results:The findings show that comprehensive risk management covering risk identification, measurement, monitoring, and control significantly reduces NPF levels and strengthens Islamic banks’ resilience during economic uncertainty. Internal factors such as corporate governance quality, effective internal control systems, and managerial competence substantially influence financing risk levels. External factors, including macroeconomic stability, regulatory policies, and overall financial system conditions, also contribute to financing risk dynamics. Conclusion and Suggestion: Strengthening financing risk management is essential to ensure sustainability, credibility, and long-term growth. Islamic banks should enhance governance practices, improve monitoring mechanisms, and continuously adapt risk mitigation strategies to evolving economic and regulatory environments.
Co-Authors Adams, Ravi Afrinis, Nur Alfiatun Zahara Amalia, Fazilla Amalia, Nala AMELIA, NUR Amrina, Dania Hellin Andhini, Bunga Andi Irfan, Andi Andini, Bunga Anggun Pratiwi Anggun Pratiwi Arif Mudi Priyatno Arif, Muhamamd Aryadi Aryadi Aryadi Aryadi Aviandita , Reyngga Yusvika Berliana Putri Bunga Andhini Cahyani, Binda Rahma Cholidhazia, Putri Despira, Despira Diany Mairiza Eti, Eti Faridatus Suhadak Firmananda, Fahmi Iqbal Firmanda, Fahmi Iqbal Fitriyana, Rinda Hastuty, Milda Hayu Ardina Hermawanti, Sela Hermawati, Sela Hidayat Hidayat Hidayat Hidayat Irmawanti, Irmawanti Irvan, Puji Ananda Izzah, Aqidatul Jati, Putri Zulia Lasepa, Wanda Lismawati, Lismawati M. Halim, M. M. Zaim Maini, Nur Mardiyah, Suci Maretha Ika Prajawati Martini, Aldini Nofta Maziyah, Putri Maslahatul Mifta Hasda Mohd. Winario Muhammad Arif Muhammad Ikhsan Alif Muhammad Syaipudin Muhammad Zakir Muhammad Zakir Nadhirah, Ayu Nala Amelia Nisyah, Habibah Tun Noranisa, Noranisa Nur Afrinis Nuraziza, Sania Nurnasrina Nurnasrina PAISAL PAISAL Raden Mohamad Herdian Bhakti Raja Joko Musridho Ramadhan, Al Insani Mutiara Ravi Adams Riani Riani, Riani Rifqil Khairi Rinancy, Hariyet Rinda Fithriyana Riski, Muhamamd Risya Khaerun Nisa Risya Khaerun Nisa Rizki, Syafnur Muhammad Rizky, Syafnur Muhammad Rizqi, Eka Roshifita Rizqon Jamil Farhas Rusnedy, Hidayati Saadah , Nila Sagena, Basir Sari, Efti Novita Sari, Nana Saru Reza Sasmitandia, Kienna Candra Siahaan, Nur Halimah Suci Mardiya Suci Mardiyah Suniarti, Nining Supardi Supardi Syafiq, M Rizan Syaipudin, Muhamamd Tanjung, Lailatul Syifa Yohanisti, Yohanisti Yuni Siswanti Yusup Yusup Zahara, Alfiatun Zahrah, Alfiatun Zubaidah Assyifa