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All Journal Jurnal Bisnis dan Ekonomi Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Economic Education Analysis Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Edukasi Islami: Jurnal Pendidikan Islam Syi'ar Iqtishadi Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Amwaluna Jurnal Ekonomi dan Keuangan Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Soedirman Economics Education Journal JURNAL EKONOMI SYARIAH JBMR: Journal of Business and Management Review Jurnal Fokus Manajemen Bisnis Indonesian Journal of Islamic Business and Economics (IJIBE) International Journal Of Science, Technology & Management (IJSTM) JPM: JURNAL PENGABDIAN MASYARAKAT Bahtera Inovasi Interdisciplinary Social Studies Abimanyu: Journal of Community Engagement Salam (Islamic Economics Journal) Indonesian Journal of Business Analytics (IJBA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Inspirasi Binsis dan Manajemen Universal Journal of Science and Technology The Es Economics and Entrepreneurship The Eastasouth Management and Business Jurnal Ekonomi, Bisnis, dan Akuntansi West Science Business and Management Jurnal Riset Manajemen Enrichment: Journal of Multidisciplinary Research and Development Jurnal Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat The Eastasouth Journal of Social Science and Humanities International Journal of Business and Quality Research International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research LAN TABUR: JURNAL EKONOMI SYARIAH Mizan: Journal of Islamic Law
Najmudin
Universitas Jenderal Soedirman
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PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP RISIKO KETIDAKPATUHAN SYARIAH DALAM BANK UMUM SYARIAH DI INDONESIA Subroto, Muhammad Arshy Andika; Najmudin, Najmudin; Fatoni, Ahmad
Salam (Islamic Economics Journal) Vol. 6 No. 1 (2025): June 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7hwk1y22

Abstract

ABSTRACT Penelitian ini bertujuan untuk menganalisa variabel frekuensi rapat dps, ukuran dewan komisaris, frekuensi rapat komite audit, dan ukuran perusahaan dalam mempengaruhi risiko ketidakpatuhan syariah yang diukur dengan pendapatan non halal. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar pada Otoritas Jasa Keuangan periode 2020-2024. Data yang digunakan dalam penelitian ini adalah data panel dari 8 sampel bank umum syariah yang terpilih dengan total sampel berjumlah 40. Hasil penelitian menunjukkan bahwa variabel frekuensi rapat dps berpengaruh positif dan signifikan terhadap risiko ketidakpatuhan syariah, sedangkan variabel ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap risiko ketidakpatuhan syariah, dan variabel ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh negatif dan signifikan terhadap risiko ketidakpatuhan syariah. Implikasi penelitian ini menunjukkan perlunya optimalisasi peran komite audit melalui peningkatan frekuensi rapat untuk mengurangi risiko ketidakpatuhan syariah,dan optimalisasi dewan komisaris melalui jumlahnya untuk mengurangi ketidakpatuhan syariah, sekaligus evaluasi efektivitas rapat dewan pengawas syariah yang perlu lebih menekankan kualitas daripada kuantitas. Bagi praktisi perbankan syariah, temuan ini memberikan arahan strategis untuk memprioritaskan penguatan fungsi pengawasan yang terbukti efektif, sementara bagi regulator, hasil penelitian ini menjadi dasar pengembangan kebijakan pengawasan yang lebih fokus pada substansi kepatuhan syariah. Secara akademis, penelitian ini memberikan bukti empiris bahwa efektivitas mekanisme good corporate governance dalam perbankan syariah memerlukan pendekatan yang selektif dan strategis. Keywords : Frekuensi Rapat DPS, Ukuran Dewan Komisaris, Frekuensi Rapat Komite Audit, Ukuran Perusahaan, Risiko Ketidakpatuhan Syariah, Pendapatan Non Halal, Bank Umum Syariah.
The Effect of Islamic Character Education Factors on Green Entrepreneurial Behavior; A Case of State University Students in Banten Province Ma'zumi, Ma'zumi; Syihabudin, Syihabudin; Najmudin, Najmudin
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 04 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i04.4410

Abstract

This study aims to analyze the influence of Islamic Education factors on green entrepreneurial behavior, namely (1) the effect of social awareness on green entrepreneurial behavior, (2) the effect of cooperation on green entrepreneurial behavior, (3) the influence of innovation and creativity on green entrepreneurial behavior, (4) ) the influence of leadership on green entrepreneurial behavior, (5) the influence of work ethics on green entrepreneurial behavior. The population of this study were students of State Universities in Banten Province who had taken Islamic Religious Education Courses, with a sample of 232 students, which was obtained by multiplying the entire number of indicators as many as 29 with the number 8 referring to Ferdinand's opinion, The method used in this study is a descriptive quantitative data collected through a questionnaire and processed using Smart PLS software version 3.2.9. The results of this study indicate that (1) social awareness has a positive and significant effect on green entrepreneurial behavior, (2) cooperation has no positive and insignificant effect on green entrepreneurial behavior, (3) innovation and creativity have no positive and insignificant effect on green entrepreneurial behavior, (4) Leadership has no positive and significant effect on green entrepreneurial behavior, and (5) Work ethics has a positive and significant effect on green entrepreneurial behavior.
Does free cash flow moderate the effect of profitability and capital structure on company value? Mangku, I Ketut; Patonangan, Markliv; Najmudin, Najmudin; Susanti, Fatonah Eka
Interdisciplinary Social Studies Vol. 3 No. 2 (2024): January-March 2024 (Regular Issue)
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v3i2.647

Abstract

This study aims to obtain empirical evidence about the effect of profitability and capital structure moderated by free cash flow on firm value. The research object is a company included in the classification of the raw material industry sector which is listed on the Indonesia Stock Exchange. The variables used as proxies for profitability return on assets (ROA) and return on equity (ROE); the capital structure variable is proxied by the debt to assets ratio (DAR) and the debt to equity ratio (DER), and the firm value is proxied by the price to book value (PBV). While the moderating variable uses free cash flow (FCF). Data analysis used multiple regression with the least squares method, and the sample selection method used purposive sampling. Based on the best model produced in this study, it is proven that free cash flow can significantly strengthen the effect of company profitability proxied by return on assets ROA and return on equity (ROE); the effect of capital structure proxied by DAR on firm value, but not as good as the direct effect of the moderated variables. The study reveals that profitability and capital structure significantly impact firm value, with free cash flow moderated by ROA. However, the model does not outperform direct effects, suggesting improved ROE, DAR management, and effective free cash flow management.
Religiosity and Halal Certification: Its Effect on Interest in Buying Traditional Food Najmudin, Najmudin; Syihabudin, Syihabudin
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 2 (2021): December 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i2.2994

Abstract

This study aims to determine (1)—the influence of religiosity on the interest in buying traditional food of sate bandeng. (2). The effect of halal certification on the interest in buying traditional food of sate bandeng. And (3). The impact of religiosity and halal certification on interest in buying traditional food of sate bandeng. This research is the millennial consumers of traditional food of Sate Bandeng Kang Cepi Kaujon, Serang City, Banten Province. The research method used is quantitative. Methods of data collection using a questionnaire. Data were processed using SPSS version 23 software. Data analysis used the multiple linear regression method. The results of this study indicate that (1). Religiosity affects an interest in buying traditional food of Sate Bandeng. (2). Halal certification affects an interest in buying traditional food of sate bandeng (3). Religiosity and halal certification have a positive and significant impact on interest in buying traditional food of Sate Bandeng. Consumers’ interest in buying traditional food of Sate Bandeng is influenced by religiosity and halal certification as much as 48.8 percent. In comparison, the remaining 51.2 percent is influenced by other variables not examined in this study.
PENYELESAIAN SENGKETA WAKAF DI DESA KUBANG PUJI DALAM PERSPEKTIF HUKUM POSITIF DI INDONESIA Najmudin, Najmudin; Syihabudin, Syihabudin; Hasuri, Hasuri
JURNAL ILMU SYARIAH Vol 9 No 1 (2021): JUNI
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v9i1.20292

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penyelesaian sengketa wakaf di Desa Kubang Puji Pontang dalam perspektif hukum positif di Indonesia. Lokasi penelitian ini terletak di desa Kubang Puji Kecamatan Pontang Kabupaten Serang. Metodologi yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif, dengan pendekatan yuridis normatif. Metode pengumpulan data dalam penelitian ini dilakukan dengan wawancara dan studi dokumen. Hasil penelitian ini menunjukan Sengketa tanah wakaf di Desa Kubang Puji berupa gugatan ahli waris akibat tanah yang telah diwakafkan oleh wakif tidak dikelola dengan baik oleh nazhir, sehingga tanah tersebut menjadi tempat pembuangan sampah dan sedikit demi sedikit menyempit tergerus bangunan rumah warga sekitar, sengketa lain terkait dengan relokasi sekolah yang berdiri di atas lahan wakaf, pro kontra terjadi antara pengurus Yayasan dan DKM Masjid. Kedua sengketa tersebut diselesaikan dengan jalan musyawarah untuk mencapai mufakat dengan menghadirkan pihak yang bersengketa dan tokoh masyarakat. Dalam perspektif hukum positif yang berlaku di Indonesia, penyelesaian sengketa wakaf yang dilakukan di Desa Kubang Puji mengikuti metode Non Ligitasi, artinya penyelesaian sengketa wakaf dilakukan di luar pengadilan, dengan jalan musyawarah untuk mencapai mufakat sesuai dengan Pasal 1 angka 10 UU No. 30 Tahun 1999 dan Undang-undang Republik Indonesia Nomor 41 Tahun 2014 tentang wakaf.
PENDAYAGUNAAN ZAKAT PRODUKTIF BAZNAS KABUPATEN SERANG DALAM PEMBERDAYAAN EKONOMI USAHA MIKRO KECIL (UMK) DI MASA PANDEMI COVID 19 Najmudin, Najmudin; Syihabudin, Syihabudin; Fatoni, Ahmad; Saleh, Sujai
JURNAL ILMU SYARIAH Vol 9 No 2 (2021): SEPTEMBER
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v9i2.20308

Abstract

Penelitian ini bertujuan untuk menganalisis Pendayagunaan zakat produktif BAZNAS Kabupaten Serang dalam pemberdayaan Usaha Mikro Kecil (UMK) di Kabupaten Serang. Objek penelitian ini adalah Badan Amil Zakat Nasional (BAZNAS) Kabupaten Serang. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan model analisis data Miles dan Huberman. Temuan penelitian ini menunjukan bahwa Pendayagunaan zakat produktif BAZNAS Kabupaten Serang dilakukan melalui programbantuan modal usaha kecil (BMUK) yang diberikan kepada tujuh jenis usaha mikro kecil (UMK) yaitu warung, pengrajin golok, pedagang, terapi herbal/pedagang herbal, kuliner, pembuatan nama sendal dan travel. Bantuan modal usaha kecil (BMUK) disalurkan dalam bentuk pinjaman modal bergulir dengan menggunakan akad qardul hasan (jumlah pengembalian sesuai dengan jumlah pinjaman), apabila terjadi kebangkrutan usaha akibat adanya wanprestasi dari pelaku UMK, maka BAZNAS Kabupaten Serang akan menyelesaikannya melalui mitra dari aparat desa setempat, tetapi apabila kebangkrutan tersebut terjadi tanpa ada unsur wanprestasi, maka BAZNAS Kabupaten Serang akan menghapus UMK dari nominative jika waktu bantuan sudah melampaui 5 tahun.
ANALISIS KOMPARATIF MANAJEMEN WAKAF PRODUKTIF LAZ HARFA DAN DOMPET DHUAFA BANTEN Najib, Mohamad Ainun; Najmudin, Najmudin; Atiyah, Isti Nuzulul
JURNAL ILMU SYARIAH Vol 9 No 3 (2021): DESEMBER
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v9i3.20319

Abstract

Penelitian ini membahas dan menganalisis tentang komparasi dua lembaga pengumpul ZISWAF, yaitu LAZ HARFA dan Dompet Dhuafa. Secara khusus, tujuan dari penelitian ini adalah untuk mengetahui manajemen fundrising dan distribusi wakaf produktif di LAZ HARFA dan Dompet Dhuafa di Banten. Penelitian ini menggunakan pendekatan saintifik yuridis normatif. Hasil penelitian ini menunjukan LAZ HARFA dan Dompet Dhuafa Banten memiliki empat strategi yang sama dalam fundrising wakaf: Pertama, kedua lembaga menjadikan millenial sebagai objek wakaf; Kedua, memberikan edukasi wakaf terhadap masyarakat; Ketiga, melakukan kampanye wakaf; Keempat, LAZ HARFA menjalin silaturahmi dan diskusi dengan para pendiri, sedangkan Dompet Dhuafa melakukan monitoring dan reporting. Terkait distribusi LAZ HARFA memprioritaskan hasil wakaf diperuntukan guna menghidupkan aset wakaf yang belum produktif. Target distribusi wakaf LAZ HARFA adalah pendidikan, ekonomi dan kesehatan, sedangkan target distribusi wakaf Dompet Dhuafa adalah kesehatan, ekonomi, dakwah, sosial dan pendidikan.
KEDUDUKAN HUKUM ISLAM DALAM PELAKSANAAN WARIS DI INDONESIA Agustin, Fitria; Hasuri, Hasuri; Najmudin, Najmudin
JURNAL ILMU SYARIAH Vol 10 No 1 (2022): JUNI
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v10i1.20333

Abstract

Ketentuan tentang Hukum Waris di Indonesia diatur dalam Hukum Waris Islam, Hukum Waris Adat, dan Hukum Waris Belanda (Hukum Waris KUHPerdata). Dalam hal wilayah di Indonesia dan keberagaman budaya, agama, dan adat istiadat dalam sistem kekerabatan di tiap daerah mempengaruhi keberlakuan Hukum Waris di Indonesia. Namun seringkali permasalahan timbul antara Hukum yang berlaku dalam agama dengan keberlakuan adat daerah setempat. Penelitian dilakukan dengan Metode Penelitian Hukum Normatif Empiris, dimana Hukum bertindak sebagai Norma (Perundang-undangan) dengan memperhatikan kenyataan sosial. Hasil penelitian menyatakan bahwa Hukum Kewarisan Islam dilaksanakan dengan mendalilkan dasar pada Al Quran dan Hadits yang termaktub dalam Kompilasi Hukum Islam. Berlaku bagi penganut agama Islam dan melingkupi juga Masyarakat Adat yang menundukkan diri pada hukum agama.
Moderating Competitive Advantage On Factors Affecting MSMEs Business Performance In The Time Of Covid-19 Bekti Karnowati, Nandang; Najmudin, Najmudin; Suwandari, Lusi; Adi Prakoso, Fajar; Widya Apriandi, Devy
International Journal of Science, Technology & Management Vol. 4 No. 3 (2023): May 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i3.828

Abstract

This study aims to investigate how MSMEs in Cilacap capacity to compete and perfome well in the marketing arena are impected by market orientation and entrepreneurial orientation. The goal of this study is to balance the effect of market orientation on bussiness performance by looking at the potential moderating function of competitive advantage. Partial Least Square model analysis is used in the study. MSMEs business actors werw given a quetionnaire with a likert scale and five possible answers. We discovered that whilw market orientation is crucial for creating a competittive edge, it has no real bearing on how well a company performs. Additionally, whereas entrepreneurial mindset direccty affects corporate performance, it has little impact on competitive advantage. MSME business actors need to able to create fresh concept that can help the neighborhood deal with socioeconomic issue brought on by the Covid-19 pndemic.
How Digital Payment And Social Media Marketing Affect Purchase Decisions Of Subang Culinary SME Customer, Indonesia Apriandi, Devy; Najmudin, Najmudin; Karnowati, Nandang Bekti; Prakoso, Fajar Adi
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.861

Abstract

This research is an empirical study to see the relationship between the application of digital payment media and digital marketing for small and medium enterprises, especially in the culinary sector in the city of Subang. Why is this research being carried out in Subang, because there are not many small and medium entrepreneurs in the culinary sector in the city of Subang who have implemented digital payments and digital marketing in their businesses. The data in this research uses primary data obtained from 121 questionnaires to culinary business customers who make digital payments and search for information digitally before making a purchase. From the results of data processing, it is known that digital payments have a significant effect on purchasing decisions in small and medium businesses in the culinary sector with a T-count score of 6,357, and marketing using social media also has a significant effect with a T-count value of 6,609, and together digital payments and marketing social media has a significant effect with an F count of 114,804
Co-Authors Abidin, Maula Zaenal Adi Prakoso, Fajar Adipura Danang Maulana Agus Setiono Agustin, Fitria Ahmad Fatoni Ahmed Bakhit, Mohammed Elfadil Aida Maqbullah Akbar Ilham Adi Pangestu Amalyah, Sarah Anggraeni, Ade Irma Anggun Mely Mustika Apriandi, Devy Apriandi, Devy Widya Arini Zubaedah Atiyah, Isti Nuzulul BAMBANG SUNARKO Banani, Ade Bekti Karnowati, Nandang Bosdon Andre Gevril Sinaga Budi Rahardjo Budi Sudrajat Carolina Ety Widjayanti Daryono Daryono, Daryono Dea Nur Safitri Della Nanda Puspitararas Devy Widya Apriandi Dian Siska Verawati Diego Agung Laksono Dini Nurjannah Dwita Setiyani Ekaningtyas Widiastuti Ekaningtyas Widiastuti Ekaningtyas Widiastuti Esih Jayanti Fajar Adi Prakoso Faraby Muhammad Zabaril Febriyanti, Erika Fika Rahmanita Gigih Rafif Suthanto HADI PERISTIWO, HADI Hanifah, Fitria Hasibuan, Reza Rahmadi Hasuri, Hasuri Hasyim, Fuad Helmia Mabchut Nahdi Ima Maisaroh Inastasya Shafira Indiyastuti, Nurhayati Indyastuti, Devani Laksmi Intan Shaferi, Intan Iqbal Iqbal Irfan Muhaimin Isti Nuzulul Atiah Iwan Ridwan Jakaria Jakaria Jaryono Jaryono Jaryono Jaryono Jaryono, Jaryono Jihan Amalia Joni Prayogi Kholifaturrohmah, Ramita Kurnia Dwi Sari Utami Lasmedi Afuan Leni Susanti Lina Rifda Naufalin Lusi Suwandari ma'zumi, ma'zumi Maemonah, Maemonah Maksum, Maharani Pratiwi Mangku, I Ketut Marwah, Amelia Siti Maula Zaenal Abidin Maulida Berniz, Yulis Mayasari, Viviana Ma’zumi, Ma’zumi Mei Rani Amalia Meliyana Rizki Prabaningrum Misni Mulasiwi, Cut Muhammad Ibnu Salam Muhammad Raditya Rahagi Muhammad Taufiq Nahdi, Helmia Mabchut Najib, Mohamad Ainun Nandang Bekti Karnowati Nandang Bekti Karnowati Naufal Amara Syihan Neneng Sofiyanti Novandri, Weni Nunik Kadarwati Nurbaeti, Anindya Rizki Nurhayati Indiyastuti Nurtania Sudarmi Patonangan, Markliv Pradipta Setyanto, Refius Prakoso, Fajar adi Putra Pratama Putriana Setyaningtyas Fadilah Rabiatul Adawiyah, Wiwiek Rachmaniar Myrianda Dwiputri Rayhan Fidho Baghaskoro Retno Widuri RETNO WIDURI Reza Faizal Anshori Rio Dhani Laksana Ronald Haryanto Saleh, Sujai Salsabila, Amalia Setyanto, Refius Pradipta Sigit Wibowo Dwi Nugroho Soebadio, Bizzma Buana Amriki Sofiatul Khotimah, Sofiatul Sofiaturrohmah, Siti Sri Herianingrum SRI LESTARI Sri Lestari Sri Lestari Sri Rahayu Subroto, Muhammad Arshy Andika Sudarto Sudarto Sudarto Sudarto Suja'i, Suja'i Sujanah, Nanah Suja’i, Suja’i Suliyanto Suliyanto Susanti, Fatonah Eka Syahrul Syarifudin Syarifudin , Efi Syifa Fitriani SYIHABUDIN, SYIHABUDIN Temmy Setiawan, Temmy Tiyan Fatkhurrokhman Wahyudin Wahyudin Wandika , Hari Wely Hadi Gunawan. Weni Novandari Weni, Weni When Nada Milenia Wina Taskia Aulia Wisanggeni Bagus Anggoro Wiwiek R. Adawiyah Wiwiek Rabiatul Adawiyah Wiwiek Rabiatul Adawiyah Yuni Utami Yunus Agung Kristanto Yustina Rahmawati, Ika Zainal Abidin Zubaedah, Arini