Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal AL-FALAH : Journal of Islamic Economics Jurnal Ekonomi Journal Of Islamic Social Finance Management
Annida Karima Sovia
Faculty Of Islamic Economics And Business UIN Syahada Padangsidimpuan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Potential and Optimization of Waqf Land Empowerment in South Tapanuli Regency Damri Batubara; Windari Windari; Abdul Nasser Hasibuan; Annida Karima Sovia
AL-FALAH : Journal of Islamic Economics Vol 6, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v6i2.3515

Abstract

Purpose: This paper discusses about maximization the land    waqf assets of south Tapanuli Regency reached an area of 108.07 (Ha) with a total of 411 land waqf assets,both certified and uncertified, but the condition did not develop all. Meanwhile, the mandate of the law of the republic of Indonesia number 41 of 2004 in articles 42-43 emphasizes that nazir is obliged to manage and develop waqf assets in accordance with their objectives, functions and designations with sharia principles cerried out productively.Design/Method/Approach: This research is a qualitative research with descriptive method. The subjects were waqf land asset, nazir and nazir institutions of waqf land assets in south Tapanuli regency. The population is 411 and the sample is 20 %. Data collection techniques in the form of observation, interview documentation and literature review.Findings: From this study we found thatthe potential of human resources of land waqf assets has great potential in managing and empowering land waqf assets, but this potential is not optimally empowered because of the unsupportive perception of nazir, lack of responsibility, passed away, relocation, and did not implement his duties as nazir and waqf land assets are idle. The another obstacle are financial capital that is not supported, nazir’s salary is not clear and  does not have an entrepreneurial spirit (such as creative spirit, innovation, skills in empowering waqf land assets).Originality/Values: understand nazir that the importance of land waqf is productively empowered
MODERATE EFFECT OF INSTITUTIONAL OWNERSHIP ON FINANCIAL DISTRESS, FREE CASH FLOW AND TAX PLANING ON REAL EARNING MANAGEMENT Assa'adatul Khairiyahtussolihah; Wildan Aji Darussalam; Annida Karima Sovia
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to determine the Effect of Financial Distress, Free Cash Flow and Tax Planning on Real Earning Management with Institusioanl Ownership as a moderating variable. Sample collection was carried out using a purposive sampling method with total sample 187 companies during the 2014-2019 period. The analytical tool used is multiple linear regression. The results of this study indicate that Financial Distress has a significant positive effect on Real Earning Management. Whereas Free Cash Flow and Tax Planning have no significant positive effect on Real Earning Management. Good Corporate Governance which is proxied by Intitusional Ownership can reduced the influence of Financial Distress on Real Earning Management. Intitusional ownership is not able to reduced the influence between Free Cash Flow and Tax Planning on Real Earning Management.
Digitalisasi Pemberdayaan Ekonomi Mustahiq Berbasis Zakat Produktif Annida Karima Sovia; Delima Sari Lubis; Aliman Syahuri Zein
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.045 KB) | DOI: 10.24952/jisfim.v1i1.3533

Abstract

Abstract              Poverty is a social problem that requires effective and sustainable management. Many parties have made various efforts to overcome poverty. However, the poverty reduction model built tends to only use a charitable approach (generosity). So that it only creates a sense of dependence on aid, without creating a productive spirit for the poor. Therefore, in facing the times, it is necessary to digitize the correct mustahiq economic empowerment model. The type of research used is in the form of field research with qualitative methods. The study concludes that the proper digitalization of the mustahiq economic empowerment model can be carried out in a creative productive manner, namely the distribution of zakat that cannot be directly used or spent by the mustahiq. So that its possible use will have an economic impact on mustahiq with guidance and assistance through digital technology. Keywords: Digitalization, Empowerment, Mustahiq, Productive
Co-Authors Abdul Nasser Hasibuan Assa'adatul Khairiyahtussolihah Damri Batubara Lubis, Delima Sari Wildan Aji Darussalam Windari Windari Zein, Aliman Syahuri