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All Journal JURNAL ECONOMIA Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Innovatio : Journal for Religious Innovations Studies Jurnal Akuntansi Multiparadigma Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Islamika : Jurnal Ilmu-Ilmu Keislaman ILTIZAM Journal of Sharia Economic Research FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Finansha: Journal of Sharia Financial Management Indonesian Journal of Islamic Economics and Business International Journal of Trends in Accounting Research Jurnal Development Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKSYA: Jurnal Ekonomi Syariah Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal of Student Research Transformasi: Journal of Economics and Business Management Journal of Comprehensive Islamic Studies (JOCIS) Jurnal Manajemen Keuangan Syariah Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Jurnal Kajian Dan Penalaran Ilmu Manajemen International Journal of Trends in Accounting Research Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Ebisnis Manajemen Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekonomi Keuangan Syariah dan Akuntansi Pajak Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-Jurnal Manajemen Journal of Shariah Economics ICONS
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Peran Kebijakan Dividen Dalam Memediasi Pengaruh ProfitabilitasTerhadap Nilai Perusahaan Studi pada Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII) Tahun 2020-2023: Studi pada Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII) Tahun 2020-2023 Arina Innaka Rahmawati; Novi Mubyarto; Khairiyani Khairiyani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3416

Abstract

The purpose of this study is to determine the Role of Dividend Policy in mediating the effect of Profitability on Company Value in the study of companies listed in the Jakarta Islamic Index (JII) in 2020-2023. The method used in this study is a quantitative method. This study uses secondary data in the form of annual reports of companies that are samples in the study and can be obtained from the Indonesia Stock Exchange website. The sample was taken using a purposive sampling technique totaling 13 companies. The data obtained and collected were then processed using SmartPLS Version 4 software. The data analysis techniques used are outer models and inner models. Based on the results of the Dividend Policy test, it has no effect on Company Value as reflected by PBV. And based on the results of the study, it shows that Profitability on Company Value through Dividend Policy indicates that Profitability in JII Companies in 2020-2023 can still show the internal Corporate Governance mechanism used to monitor Dividend Policy in order to achieve the company's goals, namely increasing Company Value.
Analisis Strategi Penanganan Pembiayaan Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) Bermasalah pada Akad Murabahah di Bank Syariah Indonesia (BSI) Kcp Jambi Hayam Wuruk Mahathir Hefrianda; Rubiyanto Rubiyanto; Dara Amiati; Okta Trisnawati; Titin Agustin Nengsih; Novi Mubyarto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12701

Abstract

The Housing Financing Liquidity Facility (FLPP) is a government program designed to provide affordable housing for Low-Income Communities (MBR). In practice, FLPP financing implemented through murabahah contracts is exposed to the risk of non-performing financing (NPF). This study aims to identify the factors causing problematic FLPP financing and analyze the handling strategies implemented by Bank Syariah Indonesia (BSI) KCP Jambi Hayam Wuruk. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that problematic financing is caused by internal factors, including low payment discipline and customer moral hazard, as well as external factors such as declining income due to economic instability. The handling strategies implemented include intensive collection efforts, persuasive approaches, periodic monitoring, and financing restructuring in accordance with Islamic principles. These strategies contribute to maintaining financing quality while providing protection for customers experiencing financial difficulties.
Analisis Strategi Penanganan Pembiayaan Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) Bermasalah pada Akad Murabahah di Bank Syariah Indonesia (BSI) Kcp Jambi Hayam Wuruk Mahathir Hefrianda; Rubiyanto Rubiyanto; Dara Amiati; Okta Trisnawati; Titin Agustin Nengsih; Novi Mubyarto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12701

Abstract

The Housing Financing Liquidity Facility (FLPP) is a government program designed to provide affordable housing for Low-Income Communities (MBR). In practice, FLPP financing implemented through murabahah contracts is exposed to the risk of non-performing financing (NPF). This study aims to identify the factors causing problematic FLPP financing and analyze the handling strategies implemented by Bank Syariah Indonesia (BSI) KCP Jambi Hayam Wuruk. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that problematic financing is caused by internal factors, including low payment discipline and customer moral hazard, as well as external factors such as declining income due to economic instability. The handling strategies implemented include intensive collection efforts, persuasive approaches, periodic monitoring, and financing restructuring in accordance with Islamic principles. These strategies contribute to maintaining financing quality while providing protection for customers experiencing financial difficulties.
Pengaruh Other Comprehensive Income, Kompleksitas Perusahaan Dan Ukuran KAP Terhadap External Audit Fee Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2023 Novi Mubyarto; Faturahman Faturahman; Dyah Wulandari
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.352

Abstract

This study aims to determine and analyze the effect of other comprehensive income, company complexity and public accounting firm size on external audit fees for companies listed on the Indonesia Sharia Stock Index 2020 - 2023. The sample used was 23 companies listed on the Indonesian Sharia Stock Index consistently from 2020 to 2023. The method used is a quantitative method using secondary data processed with the help of the EView 12 application. The results of the partial test analysis show that other comprehensive income and company complexity have no significant effect on external audit fees. Meanwhile, public accounting firm size has a significant positive effect on external audit fees due to the better audit quality of Big Four public accounting firm. In addition, there is an effect of other comprehensive income, company complexity and public accounting firm size simultaneously on external audit fees. Although public accounting firm size contributes individually, the combination of the three variables has a significant influence on the determination of external audit fees that must be paid by the company.
Pengaruh Brand Image dan Gaya Hidup Terhadap Keputusan Pembelian Baju Thrift di CFD Telanai Kota Jamb Dionna Andini Putri; Novi Mubyarto; Firman Syah Noor
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1351

Abstract

The growth of the thrift clothing business in Indonesia has increasedsignificantly along with the rising trend of sustainable fashion andchanges in consumer lifestyles. Consumers' purchasing decisions forthrift clothing are influenced not only by economic considerations butalso by brand image and lifestyle, particularly among youngconsumers. This study aims to examine the influence of brand imageand lifestyle on purchasing decisions for thrift clothing at CFDTelanai, Jambi City, both partially and simultaneously. This researchemployed a quantitative approach with an explanatory researchdesign. A total of 70 respondents were selected using a purposivesampling technique. Data were collected through questionnaires andanalyzed using multiple linear regression with IBM SPSS Statistics.The findings indicate that brand image has a positive and significanteffect on purchasing decisions. Likewise, lifestyle also has a positiveand significant effect on purchasing decisions. Simultaneously, brandmage and lifestyle significantly influence consumers' purchasingdecisions for thrift clothing at CFD Telanai, Jambi City. These findingssupport the Theory of Planned Behavior, which explains thatndividual attitudes and characteristics influence purchasing behavior.This study contributes to the literature on consumer behavior andprovides practical implications for thrift business owners in developingmore effective marketing strategies
Co-Authors Achmad Hidayat Addiarahman Addiarahman Addiarahman Addiarahman Addiarrahman Agustina Mutia Ahmad Husein Ritonga Ahmad Syahrizal Ahmad Syahrizal Ahmad Syukron Prasaja Ambok Pangiuk Anggy Seftia Wati Anggy Ani Maryani Anzu Elvia Zahara Anzu Elvia Zahara Anzu Elvia Zahara Arina Innaka Rahmawati azma, Yuhani Bahrul Ma'ani Bella Adni Br Ginting, Putri Loisa Dara Amiati Devi Rahmawati Devi Rahmawati Dina Widian Putri Dionna Andini Putri Dyah Wulandari Efni Anita Efni Anita Efni Anita Efni Anita Erwin Saputra Siregar Eva Futri Faturahman Ferri Saputra Tanjung Fira Gustira Firman Syah Noor G.W.I Awal Habibah G.W.I. Awal Habibah Habriyanto Habriyanto Hansen Rusliani Hansen Rusliani Harry Satria Suardin Hayatun Solihat Irwansyah, Abdulrahim Jihan Faadhilah Faadhilah Khairiyani Khairiyani Kiki Deliyani Lukman Hakim M. Fathan Amin M. Fauzi M. Yunus Mahathir Hefrianda Mar Atun Sholehah Mar’atussolehah Mar’atussolehah Mayang Anggraini Mellya Embun Baining Melta Idrika Mipratul Jannah Mohammad Orinaldi Mohammad Orinaldi Muhaimin Muhaimin Muhammad Ismail Munsarida Munsarida Munsarida Nadya Maulina Robyani Nurfitri Martaliah Nurjanah Nurjanah Okta Trisnawati Oriza Triani Wulandari Putri Hadjrahtul Aswad Lubis Rafidah RAfidah Rahmah Tulwaidah Rara Dian Setiani Rella Asri Utami Rina Juniati Robi Agustin Rohmat Agung Setiawan Rubiyanto Rubiyanto sherly novita Sherly Putri Utami Solichah Titin Agustin Nengsih Titin Agustin Nengsih Tri Cahya Ningsih Tri Nabila Whilma lindary Winda Sari Yoni Elmadwita Zeni Sunarti