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Determinants of Zakat, Infaq, and Shadaqah at Lazismu East Java: Reputation, Religiosity, Trust, Ease, Security and Convenience Wiwit Hariyanto; Sigit Hermawan; Ali Zainuri Rahmadhani; Sintha Wahyu Arista; Zatul Karamah Ahmad Baharul Ulum
el-Jizya: Jurnal Ekonomi Islam Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i1.13611

Abstract

The management of the Muhammadiyah Zakat, Infaq and Alms Institution (Lazismu) in East Java needs to know the reasons why muzaki or donors pay ZIS at the institution. This is related to the performance of services that must be carried out so that they are right on target and provide satisfaction to Muzakki. This study aims to improve the performance of services to Muzaki who have entrusted their zakat, infaq and alms (ZIS) funds to Lazismu East Java. The research method chosen is quantitative research with a descriptive and causal approach. The population of this study was all muzaki who had distributed ZIS at Lazismu in East Java. The determination of the sample used purposive sampling, while the sample in this study was 110 respondents. The results of this study are the determining factors including reputation factors, religiosity factors, trust factors, ease factors, and security and convenience factors that have a positive influence on the decision of muzaki to pay ZIS at Lazismu East Java. In this study, the convenience variable is the strongest and most dominant variable while the reputation variable is the weakest variable in Muzaki's decision to choose ZIS at Lazismu East Java. By understanding and optimizing these five factors, Lazismu East Java can increase muzaki loyalty, improve performance and strengthen its role in supporting social and economic programs that are in line with the objectives of the Sustainable Development Goals (SDGs) Number 8 concerning decent work and economic growth.
Analysis of The Influence of Work-Life Balance (WLB), Workload, and Social Support on Employee Performance at (PLTU) Asam Asam Muhammad Yusuf Habibie; Sigit Hermawan; Wisnu Panggah Setiyono
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51240

Abstract

The performance of employees at PLTU Asam Asam, as a vital element in the company’s success in meeting national energy needs, is influenced by Work-Life Balance (WLB), Workload, and Social Support, which collectively play a crucial role in maintaining productivity, job satisfaction, and employee well-being amid high operational challenges. This study aims to analyze the influence of Work-Life Balance, Workload, and Social Support on employee performance at PLTU Asam Asam. Using a quantitative approach with a saturated sampling technique involving 183 employees, data were collected through a Likert scale and analyzed using SEM-PLS to examine the impact of factors such as working hours, knowledge management, and social support on employee job satisfaction. The findings reveal that Work-Life Balance (WLB), Workload, and Social Support significantly affect employee performance at PLTU Asam Asam. A good work-life balance enhances performance, while excessive workload can reduce it. Additionally, social support from the work environment plays a role in boosting motivation and productivity. These three factors explain 71.2% of the variation in employee performance, with the remaining portion influenced by other factors.
Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector Eny Maryanti; Ainun Mala Nabila; Sigit Hermawan; Ruci Arizanda Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2864

Abstract

Cash holding plays a crucial role in maintaining corporate liquidity and financial flexibility, especially in capital-intensive industries such as food and beverage manufacturing. This study examines whether firm size moderates the relationship between leverage, cash flow, and profitability on cash holding in companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research employed a purposive sampling method, yielding 18 companies (57 firm-year observations). Data were analyzed using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) with SPSS 26. The results show that leverage (t = 3.217; p < 0.01) and cash flow (t = 2.948; p < 0.01) have a significant positive effect on cash holding, while profitability (t = 0.842; p > 0.05) has no significant impact. The R² value of 0.623 indicates that the independent variables explain 62.3% of the variation in cash holding. Furthermore, firm size significantly moderates the effects of leverage and cash flow, but does not moderate the relationship between profitability and cash holding. These findings highlight that larger firms tend to manage cash more effectively when facing leverage pressure or high cash flow, strengthening the understanding of liquidity management behavior in Indonesia’s manufacturing sector.
Intellectual Capital, Islamic Corporate Social Responsibility, Enterprise Risk Management, and Financial Performance of Halal Industry Companies Sigit Hermawan; Dina Ananda Nur Amalia; Sintha Wahyu Arista; Duwi Rahayu; Eny Maryanti
Prosiding University Research Colloquium Proceeding of The 20th University Research Colloquium 2025: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This study aims to determine the effect of Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management on the Financial Performance of Halal Industry Companies Listed on the IDX. The population in this study is industrial sector companies. The sampling technique used in this study is purposive sampling. The analysis technique used in this study uses Statistical Product and Service Solutions (SPSS). Based on the results of the study, it can be concluded that Intellectual Capital, Islamic Corporate Social Responsibility, and Enterprise Risk Management have a partial effect on Financial Performance.
Promotional Features And Electronic Wallets Drive Student Consumptive Behavior: Fitur Promo Dan Dompet Elektronik Mendorong Perilaku Konsumtif Mahasiswa Dwi Maya Rahmawati; M. Farid Hilmi Najim; Eko Satriyo Hadi Nata; Vicky Dwi Hariyanto; Sigit Hermawan
Proceedings of The ICECRS Vol. 12 No. 3 (2024)
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs.v12i3.1755

Abstract

General Background The rapid advancement of digital financial technology has revolutionized cashless payment systems globally. Specific Background Payment applications provide users with seamless transaction capabilities and various marketing incentives, which heavily attract university scholars. Knowledge Gap Despite the widespread adoption of these digital payment platforms, empirical studies show inconsistencies regarding how specific software attributes and marketing incentives shape excessive spending habits. Aims This study investigates the role of perceived convenience and promotional offerings in shaping scholar spending habits, utilizing payment applications as a mediating variable. Results Path analysis of data from university scholars indicates that promotional offerings significantly stimulate platform adoption, whereas perceived convenience does not determine application usage. Furthermore, both perceived convenience and promotional offerings directly stimulate excessive spending. Payment applications also act as a significant mediator, primarily translating promotional offerings into impulsive purchasing habits. Novelty This research demonstrates that marketing incentives, rather than platform usability, are the primary catalysts triggering application adoption and subsequent impulsive purchasing among scholars. Implications Developers and financial regulators must recognize that aggressive marketing incentives within digital payment ecosystems strongly trigger impulsive purchasing, necessitating better financial literacy initiatives for young consumers. Highlights: Marketing incentives significantly increase platform adoption rates among young adults. Perceived convenience shapes purchasing habits directly without relying on application usage. Cashless payment applications successfully mediate the pathway between discount offerings and excessive spending. Keywords: Digital Payment Platforms, Perceived Convenience, Marketing Incentives, Excessive Spending, Mediating Variable
Brand Image Trust Digital Marketing Drive Nivea Men Purchasing Decisions: Citra Merek Kepercayaan Pemasaran Digital Mendorong Keputusan Pembelian Nivea Men Mazin Daffa; Lintang Pratama Putra Andika; Dhea Wulan Arianti; Reza Dwi Juniar; Sigit Hermawan
Proceedings of The ICECRS Vol. 12 No. 3 (2024)
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs.v12i3.1767

Abstract

General Background Technological advancements significantly alter contemporary consumer behavior by facilitating seamless access to online product information. Specific Background The male facial care market is experiencing intense competition, prompting companies to utilize online media for broader consumer reach and heightened credibility. Knowledge Gap While online strategies are prevalent, the exact mediating role of virtual platforms in translating corporate perceptions and consumer confidence into actual sales remains underexplored within specific male grooming segments. Aims This study analyzes the direct relationship of corporate perception and consumer confidence on buying choices, alongside examining online promotion as an intervening variable for male grooming products. Results Path analysis of 52 respondents revealed that corporate perception and consumer confidence directly dictate buying choices. Furthermore, corporate perception significantly shapes online promotional interactions, whereas consumer confidence does not. However, both corporate perception and consumer confidence successfully drive final transactions through online promotional mediation. Novelty The research delineates the distinct pathways where online platforms successfully mediate both corporate perception and consumer confidence, despite the latter failing to directly alter the online promotional variable itself. Implications Grooming companies should prioritize integrating strong corporate reputations with interactive online campaigns to secure competitive advantages and accelerate consumer acquisition. Highlights:• Reputation alongside consumer confidence directly shapes buying choices regarding male facial care items. • Online platforms successfully mediate relationships connecting corporate perception with final transactions. • Consumer certainty fails to directly alter online promotional interactions despite mediating sales. Keywords: Brand Image, Consumer Trust, Digital Marketing, Purchasing Decision, Facial Care
Netnography : Gojek Marketing Strategy Analysis Through YouTube Social Media. Siti Fatimah; Mirza Chusnainy; Fifi Khumairo; Shinta Didin Hari Mariana; Sigit Hermawan
Media Ekonomi dan Manajemen Vol 36, No 1 (2021): January 2021
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.642 KB) | DOI: 10.24856/mem.v36i1.1601

Abstract

PT Aplikasi Karya Anak Bangsa or Gojek is an online transportation service company that was founded in 2010.The research objective is to analyze and describe Gojek's marketing strategy through YouTube social media. This research uses a qualitative approach, with analysis using netnographic studies. The research subjects are 20 netizens who commented on Gojek's Indonesian Youtube account related to the video marketing advertising Gojek. The results showed that Gojek's marketing strategy made use of the internet as a means to promote the services offered. The promotion process is very intensively carried out by the Gojek Company, one of which is through social media. With the sophistication of advertising done through media social, users will automatically be treated to various promotions from the CompanyGojek when opening its social media pages. This strategy is very appropriate because almost the entire process of purchasing a Gojek service is done ina smartphone application, this means that the potential consumers targeted are in accordance with the ad audience that is installed. The conclusion in this study is the implementation of marketing 7P on online Gojek services which include: product, price, place, people, process, and physical evidence has been implemented well.
Optimalisasi Potensi UMKM Bandeng "ICHAKU" melalui Pendampingan Keuangan, Diversifikasi Produk, dan Branding untuk SDG's 8 Wiwit Hariyanto; Lukman Hudi; Sigit Hermawan; Sintha Wahyu Arista
SINAR SANG SURYA Vol 9 No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4134

Abstract

UMKM yang produktif dapat memiliki potensi yang besar untuk maju, terutama jika dikelola dengan baik. Tujuan: Dalam program Pengabdian kepada Masyarakat (Abdimas) ini untuk memberdayakan UMKM Bandeng “ICHAKU” dalam meningkatkan manajemen keuangan, diversifikasi produk, dan branding pada packaging. Sesuai dengan pencapaian Tujuan Pembangunan Berkelanjutan (Sustainability Development Goals/SDGs) No. 8 atau "Pekerjaan Layak dan Pertumbuhan Ekonomi", yang bertujuan untuk mendorong pertumbuhan ekonomi yang berkelanjutan, inklusif, dan berkelanjutan, serta menciptakan pekerjaan layak dan produktif untuk semua.  Permasalahan utama yang dihadapi UMKM ini adalah kurangnya pemahaman dalam menghitung HPP dan pencatatan keuangan, keterbatasan dalam memperluas lini produknya dengan menambahkan varian baru, serta belum adanya box packaging yang berdampak pada daya saing usaha. Untuk mengatasi permasalahan tersebut, program ini dilakukan melalui metode observasi, pelatihan dan pendampingan, serta pemberian box packaging. Metode pelaksanaan dalam pengabdian kepada masyarakat ini adalah perencanaan, pelaksanaan, dan evaluasi oleh Tim Abdimas. Hasil dari program ini menunjukkan adanya peningkatan pemahaman dalam perhitungan HPP dan pencatatan keuangan yang lebih terstruktur, adanya pemahaman dalam diversifikasi produk, serta tersedianya box packaging yang lebih menarik dan fungsional yang dapat meningkatkan daya saing. Dampak dari program Abdimas ini terlihat dari meningkatnya kepercayaan konsumen terhadap produk UMKM Bandeng “ICHAKU”, terbukanya peluang pasar yang lebih luas, serta meningkatnya motivasi pelaku usaha dalam mengelola bisnis secara lebih profesional. Selain itu, UMKM Bandeng “ICHAKU” juga mulai menunjukkan kesiapan untuk bersaing di pasar lokal maupun digital. Secara keseluruhan, kegiatan ini berkontribusi nyata dalam penguatan kapasitas ekonomi lokal yang sejalan dengan upaya pencapaian SDG's No. 8.
Penguatan UMKM Telur Asin "AYU" Sidoarjo melalui Inovasi Teknologi Tepat Guna dan Analisis Keuangan Sigit Hermawan; Mulyadi Mulyadi; Syafa Vania Ulhaq; Sintha Wahyu Arista
SINAR SANG SURYA Vol 9 No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4514

Abstract

Abdimas ini dilakukan di UMKM Telur Asin AYU yang berlokasi di Kaliampoh RT 10 RW 03 Desa Kalipecabean, Kecamatan Candi, Kabupaten Sidoarjo. Kegiatan abdimas ini bertujuan untuk meningkatkan kapasitas manajemen dan produksi melalui pelatihan dan pendampingan di dua aspek utama, yaitu aspek keuangan dan aspek produksi. Permasalahan yang dihadapi mitra meliputi minimnya pemahaman perhitungan harga pokok penjualan (HPP) dan laporan keuangan usaha serta produk telur asin tidak dapat bertahan lama, maksimal 7 hari sudah berubah rasa. Metode pelaksanaan abdimas terdiri dari tahap persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan bahwa UMKM telur Asin AYU mampu menghitung HPP, membuat laporan keuangan sederhana, dan mempunyai divesifikasi produk yakni adanya telur asin asap yang dapat bertahan lebih dari 14 hari, tidak berubah rasa. Abdimas ini diharapkan dapat meningkatkan produktivitas, kapasitas usaha, dan keberlanjutan UMKM Telur Asin AYU, serta menjadi model bagi UMKM sejenis di wilayah sekitar.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Co-Authors A'rasy Fahruddin Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Ainun Mala Nabila Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Ali Zainuri Rahmadhani Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Chandra Pratama Rulidha Cicik Suciati Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Dhea Wulan Arianti Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Retno Furi Diana Septy Mega Altino Dina Ananda Nur Amalia Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Dwi Anjani Dwi Auliyah Dwi Maya Rahmawati Eby Amelia Hariati Eka Putri Sayekti Eka, Bryan Eko Satriyo Hadi Nata Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Faiza , Nur Hidayatul Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Lintang Pratama Putra Andika Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan M. Farid Hilmi Najim Maf’ulah, Afiyah Nurul Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mazin Daffa Miranda, Wiji Amelia Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Yusuf Habibie Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo raditya koesdijarto putra Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Reza Dwi Juniar Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rizza Nur Rahayu Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sultan Akhsanuddin Adillah Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Syafa Vania Ulhaq Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid Vicky Dwi Hariyanto vinsa adi laksana Wardani, Shintya Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati Zatul Karamah Ahmad Baharul Ulum