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All Journal Jurnal Ilmu Pertanian Indonesia JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Jurnal Asy-Syari'ah JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Tazkia Islamic Finance and Business Review Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah Pendas : Jurnah Ilmiah Pendidikan Dasar Edukasi Islami: Jurnal Pendidikan Islam Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bidang Ilmu Kesehatan Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Jurnal Untuk Masyarakat Sehat (JUKMAS) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL ABDIMAS TRIDHARMA MANAJEMEN INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) Annals of Management and Organization Research Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pusat Inovasi Masyarakat Annals of Human Resource Management Research Balance : Jurnal Akuntansi dan Manajemen Arus Jurnal Psikologi dan Pendidikan Governors Journal of Artificial Intelligence and Digital Business Sewagati Intelektual : Jurnal Penelitian Dosen Akuntansi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Pengabdian Masyarakat Bangsa The Economic Review of Pesantren Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Pasundan Community Service Development Jurnal Sistem Informasi dan Manajemen Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Social Work and Science Education Jurnal Abdi Citra Jurnal Nusa Akuntansi Halal Studies and Society Qaulan Baligha: Jurnal Ilmu Manajemen Dakwah MUMTAZ: Jurnal Pendidikan Agama Islam
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Determinan Proporsi Pembiayaan Modal Kerja Sektor UMKM oleh Bank Syariah di Indonesia Siradju, Diva Athaya Fairuz; Hasanah, Neneng; Muthohharoh, Marhamah
Policy Brief Pertanian, Kelautan, dan Biosains Tropika Vol. 5 No. 3 (2023): Policy Brief Pertanian, Kelautan dan Biosains Tropika
Publisher : Direktorat Kajian Strategis dan Reputasi Akademik IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agro-maritim.0503.695-700

Abstract

Rekomendasi yang diperoleh sebagai berikut, 1. BSI sebagai perbankan syariah harus mengatasi keterbatasan modal kerja UMKM, yaitu dengan memberikan pembiayaan modal, berdasarkan UU No. 21 tahun 2008, bahwa perbankan syariah adalah seluruh hal mengenai bank umum syariah (BUS) dan unit usaha syariah (UUS), meliputi kelembagaan, kegiatan usaha, serta cara dan proses dalam melaksanakan kegiatan usahanya. Bank syariah memiliki fungsi perantara, yaitu melakukan penghimpunan dan penyaluran dana sesuai dengan prinsip syariah, seperti tidak menggunakan konsep bunga dan riba, tetapi menggunakan konsep bagi hasil dan menggunakan akad sewa atau jual beli. 2. BUS dan UUS juga perlu mendorong pertumbuhan Dana Pihak Ketiga (DPK) dan mengatur nilai return of assets (ROA) dan financing to deposit ratio (FDR), karena variabel-variabel tersebut berpengaruh positif sehingga dapat meningkatkan proporsi pembiayaan modal kerja UMKM. 3. Pemerintah sebagai regulator perlu mendorong pertumbuhan PDB agar perekonomian semakin membaik dan tetap stabil, mengingat produk domestik bruto (PDB) memberikan kontribusi terbesar dalam memengaruhi keragaman proporsi pembiayaan modal kerja UMKM.
Waqf-based private forest management model: case study in Bogor Regency, Indonesia Restiyani, Destika; Hardjanto; Hasanah, Neneng
Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Vol 13 No 4 (2023): Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (JPSL)
Publisher : Pusat Penelitian Lingkungan Hidup, IPB (PPLH-IPB) dan Program Studi Pengelolaan Sumberdaya Alam dan Lingkungan, IPB (PS. PSL, SPs. IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpsl.13.4.586-595

Abstract

As in Bogor Waqf Forest, a waqf-based private forest management pattern was developed in Indonesia. Waqf currently functions not only for constructing mosques, cemeteries, and orphanages, but also for environmental preservation, known as green waqf. This study analyzed the mechanism of waqf forest development and waqf forest management practices in Bogor Regency. The method used Exploratory research was conducted using primary and secondary data. The informants were selected using purposive sampling. The data were analyzed qualitatively. The results showed that Bogor Waqf Forest Foundation collected donations in the form of zakat, infaq, and waqf (ziswaf) for the development of the Bogor Waqf Forest. In addition, the Bogor Waqf Forest Foundation collaborates with BAZNAS and the Ministry of Religious Affairs to manage Bogor Waqf Forest productively by empowering local communities by forming groups such as the Berkah Bersama Group, Giat Bersama Group, Citra Berdikari Group, KUB Asri Berseri, and Kelompok Tanggap Bencana (KATANA). Bogor Waqf Forest Management applies agroforestry forest management practices, such as agrosilvofishery, agrosilvopasture, apiculture, and agrisilviculture, which are non-timber product-oriented, namely NTFPs and environmental services.
Optimasi Nilai Perusahaan: Analisis Dampak Perencanaan Pajak, Kebijakan Dividen, dan Arus Kas Bebas di Sektor Properti dan Real Estat (2017-2021) Hasanah, Neneng
INOVASI Vol. 11 No. 1 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i1.p139-149.40251

Abstract

Penelitian ini bertujuan untuk menguji Perencanaan Pajak, Kebijakan Dividen dan Free Cash Flow terhadap Nilai Perusahan. Penelitian ini dilakukan pada perusahaan Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017- 2021 dengan populasi sebanyak 84 Perusahaan. Penentuan sampel pada penelitian ini adalah metode purposive sampling yaitu suatu teknik pengambilan sampel dengan kriteria. Jumlah sampel yang terkumpul sebanyak 6 perusahaan, sehingga didapat 30 unit sampel dalam penelitian ini. Metode pengumpulan data yang digunakan adalah data sekunder yakni data yang diperoleh bersifat tidak langsung yaitu melalui media perantara yang terdapat dari situs resmi yaitu www.idx.co.id. Hasil dari penelitian sebagai berikut : Perencanaan Pajak, Kebijakan Dividen dan Free Cash Flow bersama sama berpengaruh secara simultan terhadap Nilai Perusahaan, Perencanaan Pajak tidak berpengaruh signifikan terhadap Nilai Perusahaan, Kebijakan Dividen tidak berpengaruh signifikan terhadap Nilai Perusahaan dan Free Cash Flow berpengaruh signifikan terhadap Nilai Perusahaan.
Factors affecting household debt to moneylenders Mustika, Mustika; Hasanah, Neneng; Irfany, Mohammad Iqbal
Annals of Human Resource Management Research Vol. 3 No. 1 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v3i1.1578

Abstract

Purpose: Moneylenders, sometimes called 'loan sharks' due to their high interest rates, are informal financial institutions that offer loans not in line with Islamic law. This study analyzes the factors that influence the behavior of households regarding debt to moneylenders. Research Methodology: This research employs descriptive and logistic regression analyses using primary data collected from locals in Jagapura village, Cirebon. Result: The results indicate that basic household necessities determine their debt behavior. However, Islamic financial literacy and increasing income present effective solutions for moneylenders to overcome their debt. Limitation: This study is based on primary data from a specific village, Jagapura, in Cirebon, which may not be representative of all households in debt to moneylenders in other regions or settings. Contribution: The study suggests that Islamic financial institutions should assist unbankable communities needing funds for daily expenses by performing social functions such as offering interest-free loans (qardhul hasan) and providing Islamic social finance. The establishment of sharia compliant savings and loans could also be a solution to usury-related issues.
Analysis the Effect of Sharia Monetary Operations (OMS) on Inflation in Indonesia for the 2019-2021 Period Anggini, Karlita; Fitriyatustany, Fitriyatustany; Sari, Citra Atrina; Fitri, Resfa; Hasanah, Neneng
AL-MUZARA'AH Vol. 13 No. 2 (2025): AL-MUZARA'AH (December 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.2.271-283

Abstract

Monetary policy is the government's effort to maintain, increase, or decrease the amount of money in circulation in order to sustain economic growth and combat inflation. Monetary policy in the form of Sharia Open Market Operations can be implemented by issuing Bank Indonesia Sharia Certificates (SBIS), Minimum Reserve Requirements (GWM), and Standing Facilities, such as Bank Indonesia Sharia Deposit Facilities (FASBIS). This study is novel because it uses comparative effectiveness analysis, different observation periods, and has undergone classical assumption testing. The purpose of this study is to describe and assess the effects of SBIS, FASBIS, and GWM on Indonesian inflation from 2019 to 2021. The research data is sourced from the Financial Services Authority (OJK) website. Multiple linear regression analysis was performed using the Eviews 10 software. The results showed that SBIS has no significant effect on inflation, FASBIS has a significant and negative effect on inflation, and GWM has a significant and positive effect on inflation. FASBIS and GWM can explain 79.7% of inflation, with other factors accounting for the remaining 20.3%. Islamic banking must improve its financial performance by utilizing FASBIS instruments more efficiently.
Testing the efficient market hypothesis with Indonesian Islamic Stocks during the Covid-19 pandemic Afifah, Tiara Early; Hasanah, Neneng; Irfany, Mohammad Iqbal
Annals of Management and Organization Research Vol. 4 No. 3 (2023): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v4i3.1621

Abstract

Purpose: This study aims to identify the phenomenon of overreaction in Islamic stocks during the COVID-19 pandemic and understand how various pieces of information during the pandemic influenced investors to overreact, leading to market inefficiency. Research Methodology: This study employs two main methods: an event study focusing on the overreaction phenomenon in the Islamic stock market, and cross-sectional regression to analyze the factors that influence it. Results: Overreaction was observed in the winner's stock portfolio during the announcement of Indonesia's first COVID-19 case. However, during other significant events, such as the National Economic Recovery program issuance, the arrival of the vaccine, and the highest increase in daily positive cases, overreaction was seen in both the winner and loser stock portfolios. Factors such as abnormal returns, information leakage, and company ownership are identified as significant influencers of this overreaction. These factors were found to be negatively related to cumulative abnormal returns post-event, indicating their role in the overreaction phenomenon. Limitation: This study focuses on the overreaction phenomenon of Shariah stocks in the Jakarta Islamic Index (JII) during the COVID-19 pandemic in 10 selected events from October 1, 2019, to July 23, 2021. Contribution: This study offers insights into the behavior of Islamic stocks in Indonesia during the pandemic, helping stakeholders understand market inefficiencies during crises.
Examining Greenwashing’s Impact on Performance with ESG as a Buffer Widiyati, Dian; Hasanah, Neneng
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7389

Abstract

In the Fast-Moving Consumer Goods (FMCG) sector, greenwashing has become a widely discussed phenomenon. This industry is closely connected to consumers because its products are used daily, ranging from food and beverages to personal care items. Furthermore, corporate financial performance has become a central concern for both shareholders and stakeholders. Corporate performance often focuses primarily on commercial objectives while neglecting ecological and social aspects. This study aims to analyze the effect of greenwashing on corporate performance, evaluate the influence of Environmental, Social, and Governance (ESG) factors on corporate performance, and examine the role of ESG as a moderating variable in the relationship between greenwashing and corporate performance. The study population consists of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population in this study consisted of 57 companies, and the sample included 14 companies over a five-year period, resulting in a total of 70 observations. The sampling technique used was purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA) with EViews. The results show that greenwashing has a negative effect on corporate performance, ESG has a positive effect on corporate performance, and ESG significantly moderates the relationship between greenwashing and corporate performance. This research provides theoretical contributions to the sustainability literature as well as practical implications for companies, investors, and regulators in enhancing information transparency and ESG implementation.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Dea Aprilia; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.350

Abstract

This research aims to empirically prove the effect of Capital Structure, Firm Size and Sales Growth on Financial Distress. This research was conducted at Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The type of research is quantitative. The type of data used in this research is secondary data. Samples were collected using the purposive sampling method. The number of samples was 17 companies, observation data for 5 years of the research period, the data collected 85. The data was processed using the Eviews 12 program to test the hypothesis using panel data regression analysis. The results of the F statistical test showed that Capital Structure, Firm Size, and Sales Growth simultaneously affected Financial Distress. While partially (t test) showed that Capital Structure and Firm Size had a negative effect on Financial Distress, while Sales Growth partially had no effect on Financial Distress.
PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, BEBAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP TRANSFER PRICING Angel Excellen Maharanihalim; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.360

Abstract

This study aims to analyze the effect of Foreign Ownership, Company Size, Tax Burden and Sales Growth on Transfer Pricing in Food and Beverage companies. The data used are Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample determination uses a purposive sampling method. The sample in this study was 12 for 5 years, resulting in 60 data. The analysis method of this study uses multiple linear regression methods to test the effect of tax burden, foreign ownership, and company size on the dependent variable transfer pricing. Based on the results of statistical calculations, it was concluded that (1) The results of the simultaneous test (F) show that Foreign Ownership, Company Size, Tax Burden and Sales Growth together have an effect on Transfer Pricing, (2) The results of the partial test (t) Foreign Ownership and Company Size have an effect on Transfer Pricing, (3) The results of the partial test (t) Tax Burden and Sales Growth have no effect on Transfer Pricing.
PENGARUH RASIO AKTIVITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Fadhilah; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.364

Abstract

This study was conducted with the aim of testing and analyzing the influence of activity ratio, asset growth, and company size on market reactions. This study uses a quantitative approach that emphasizes objective measurement aspects of social phenomena. Data collection techniques use documentation techniques or indirect observation. This study is included in the secondary research category, namely research that aims to determine the influence between two variables. Secondary data in this study comes from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with a reporting period of 2019 to 2023. The sampling technique in this study used purposive sampling, with a total of 65 sample data from 13 companies that met the research criteria. The analytical method used in this study is descriptive statistical analysis with the classical assumption test, the coefficient of determination test, and the partial t-test. By using multiple linear regression analysis. Data testing was conducted using Microsoft Excel and Statistic Eviews version 13 software. The results of this study indicate that the Activity Ratio, Asset Growth, and Company Size simultaneously influence market reaction. However, partially, the Activity Ratio has a significant effect on market reaction, while Asset Growth and Company Size do not.
Co-Authors Adilah, Nida Afifah, Tiara Early Agus Afandi Agustin, Inka Nadiah Agustina, Santi Ahmad Fikri Ahmad Syukri Aisyah, Tasya Nur Akaputri, Della Erriani AMELIA FEBRIANA, AMELIA Angel Excellen Maharanihalim Anggini, Karlita Arif R, Kasmin Asmawati Asmawati Atikana, Akhirta Azijah, Izattul Azzahra, Amelia Chaniago, Fransisko Dea Aprilia Desriani Desriani Dewi Hasanah Dharmarianti, Dian Putri Dwi Endah Kusumawati Dzikri, Mohd. Iqbal Edy Kusnadi Ekafitrianda, J. M. Eko Prabowo, Eko Endri Purnomo Fadhilah Fadhilah, Reni Fatwanti, Devi Fauzi, Ikbar Fitri, Resfa Fitria Sari Fitriah, Aidatil Fitriani, Eva Fitriyah Fitriyah Fitriyatustany, Fitriyatustany Galantika, Adinda Evan Geulista Gunawan, I'lma Fadillah Nur Anisa Hadid, Muammar Maulana Hamzah Hanifati, Qisthina Haq, Daffa Aqomal Hardjanto Haryanti, Ely Hasan, Afrizal Hasanah, Qoriatul Hidayatulloh, Tegar Subagja Ilham, Hadiid Ushama indriyani, jihan Putri Ismail Fahri Isnarayani, Yuni Jessica, Melia Kasful Anwar Lestari, Neneng Dini Indah Lestriana, Dias Lina Herlina M Solehah, Siti M. Syahran Jailani Mahyuzar Rahman Maisah Maisah MARIA BINTANG Mawarni, Endang Siti Mega Fatimah Rosana Miftahul Huda Miftahul Jannah Mohammad Iqbal Irfany Muhajir Muhajir, Muhajir Muhammadi, Acep Muwahid Mulyorini Rahayuningsih Mustika Mustika Muthohharoh, Marhamah Mutmainah, Dhea Nadhifah, Hana NANIK RAHMANI Napisah Napisah, Napisah Nawang Sari, Dewi Neni, Neni Nofantoro, Dwi Nugroho, Sindunata Nur Halimah Priyanto, Anindia Meil PUSPITA LISDIYANTI putra, EDI SAPUTRA putra Putri, Dwi Angraeni Putri, Narti Eka Putri, Uly Anggraeni Rahmalia, Desi Rahmat, Muhammad Alifka Ramadhan, Mustarim Ramadini, Kintan Nur Randi Tamirano Rasidin Restiyani, Destika Riana Rizky, Riana Risthi, Alyssa Rosa, Tina Salahuddin Salahuddin Sanusi, Anisa Sarah Salsabila Sarfilianty Anggiani, Sarfilianty Sari, Citra Atrina Sari, Dewi Nawang SHANTI RATNAKOMALA Shibghotillah, Nur Sihite, Debby Alfani Siradju, Diva Athaya Fairuz Siswani, Sri Siti Nurfadilah Siti Zubaidah Sofran, Sidorus Alfandrianus Su'ud, Su'ud SUDARMONO SUDARMONO Sugeng, Andry Sulistyowati, Yeny Suparman, Alviani Susanto, Astiani Syamsul Falah Thontawi, M Triandi, Fransiscus Prihandisha Velani, Intan Tunandha Widiyati, Dian Widoyono, Agil Wiwit Amrinola Yani, Shevi Yatmi, Wanda Tri Yulandari, Sri Zenabia, Tsarina Zulqarnin, Zulqarnin