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All Journal Jurnal Konseling dan Pendidikan Insight : Jurnal Pemikiran dan Penelitian Psikologi JURNAL PENDIDIKAN IPS Jurnal Visi Manajemen (JVM) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Jurnal Ilmiah Nusantara Jurnal Inovasi Ekonomi Syariah dan Akuntansi World Journal of Islamic Learning and Teaching Hikmah: Jurnal Studi Pendidikan Agama Islam Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal AFIAT
Istiqomah Istiqomah
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas : Studi Empiris Pada Perusahaan Pertambangan Periode 2020-2024 Istiqomah Istiqomah; Indah Rahayu Lestari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1544

Abstract

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.
ANALISIS RENTABILITAS PADA PT. ASBA PERMATA JAYA GROUP TANAH GROGOT Ainun Ainun; Istiqomah Istiqomah; Iis Hidayati
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 1 (2022): Maret: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.951 KB) | DOI: 10.55606/jupiman.v1i1.1064

Abstract

Tujuan penelitian ini adalah untuk mengetahui perkembangan laporan keuangan berdasarkan analisis rasio rentabilitas pada PT. Asba Permata Jaya Group Tanah Grogot. Penulis membatasi pembahasan dalam analisis rentabilitas dengan menggunakan empat rasio keuangan. Rasio keuangan tersebut terdiri dari profit margin, Turnover of Operating Asset (tingkat perputaran aktiva usaha), rentabilitas ekonomi, dan rentabilitas modal sendiri. Hasil penelitian menunjukan bahwa profit margin pada tahun 2010, 2011 dan 2012 yaitu 18,04%, 30,86%, dan 33,10%. Rasio Turnover of Operating Asset (tingkat perputaran aktiva usaha) tahun 2010, 2011, dan 2012 yaitu 0,17 kali, 0,21 kali, dan 0,24 kali. Rasio rentabilitas ekonomi tahun 2010, 2011, dan 2012 yaitu 3,13%, 6,42%, 8,02%. Rasio rentabilitas modal sendiri tahun 2010, 2011, dan 2012 yaitu 20,11%, sebesar 28,82%, dan 26,33%. Berdasarkan pengamatan, hasil analisis dan pembahasan, penulis dapat menarik kesimpulan bahwa analisis rasio rentabilitas PT. Asba Permata Jaya Group pada umumnya telah mampu menghasilkan keuntungan yang cukup baik dan stabil setiap tahunnya.
Studi Intelektual tentang Penyebaran Islam di Nusantara dalam Pemikiran Azyumardi Azra Istiqomah Istiqomah; Rachmat Panca Putera; Muhammad Zamzam
Hikmah : Jurnal Studi Pendidikan Agama Islam Vol. 2 No. 3 (2025): Hikmah : Jurnal Studi Pendidikan Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hikmah.v2i3.1271

Abstract

This study examines Azyumardi Azra’s interpretation of Islamization in the Malay-Indonesian Archipelago, highlighting its significance in both historical and contemporary discourse. Using a qualitative library research approach, the analysis draws on Azra’s key works, especially The Ulama Network: Southeast Asia and the Middle East in the Seventeenth and Eighteenth Centuries, and is supported by recent scholarly literature. Azra challenges conventional theories that attribute Islamization mainly to trade, political authority, or intermarriage. Instead, he underscores the central role of ulama networks, the transmission of religious knowledge, and the influence of Sufism. His perspective reveals how intellectual chains connected Southeast Asian scholars to Middle Eastern centers of learning, particularly Mecca and Medina, thus situating Islam in the archipelago as an integral part of global Islamic scholarship. Furthermore, Azra emphasizes the adaptive and dialogical character of Islamization, whereby Islamic teachings were internalized through cultural accommodation, shaping the distinctive identity of Islam Nusantara as moderate, inclusive, and cosmopolitan. The findings suggest that Azra’s framework not only advances historiography but also contributes to contemporary debates on religious moderation and Indonesian Islamic identity. This study concludes that his intellectual model provides a valuable foundation for further research that incorporates social, political, and economic dimensions of Islamization.
Mekanisme Produk Pembiayaan Mudharabah Terhadap Nasabah Yang Membutuhkan Modal Usaha di BMT UGT Nusantara Cabang Kepanjen Uni Khasanah; Istiqomah Istiqomah; Moh. Aan Sulton
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2024): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v1i2.215

Abstract

development of sharia economics in Indonesia, sharia financial institutions, especially Baitul Maal Wat Tamwil, have the main goal of being able to help and alleviate problems, especially the problem of limited capital based on Sharia principles. Because many entrepreneurs have limited business capital. Therefore, with this research, entrepreneurs who need it will have information about the financing mechanism with a Mudharabah agreement, for those who have limited business capital. BMT UGT Nusantara has several financing products, one of which is the mudharabah contract. Mudharabah financing is an agreement where the shohibul maal provides funds to the mudharib with the profits divided according to the profit sharing and nibah agreed at the beginning of the contract. The mudharabah financing mechanism at BMT UGT Nusantara Kepanjen requires members to fulfill the requirements, then the BMT will carry out analysis and observations to ensure the eligibility of the recipient of the financing, if it has been approved they will inform you of the disbursement of funds and carry out an agreement. When the contract is executed, BMT and the customer enter into an agreement on the division of the ratio and margin. This research uses qualitative methods, with field research and interviews with BMT staff as a means of obtaining information
Strategy for the Development and Implementation of RKS, RKT, and RKAS: A Case Study at SMK Hidayatul Mubtadi’in Farah Amalia; Sri Wahyuningsih; Moh Tasirun; Istiqomah Istiqomah; Ngurah Ayu Nyoman
JURNAL PENDIDIKAN IPS Vol. 15 No. 2 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i2.2880

Abstract

This study examines the strategy of formulating and implementing data-based planning through the School Development Plan (RKS), Annual Work Plan (RKT), and School Budget Plan (RKAS) at SMK Hidayatul Mubtadi’in Bulusari. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. The results show that utilizing the Education Report Card (Rapor Pendidikan) helps the school identify urgent issues, design targeted programs, and allocate resources efficiently. Involving stakeholders such as the principal, teachers, treasurer, and school committee fosters collaboration and strengthens ownership of school programs. Data-based planning enhances transparency and accountability in budget and program implementation. However, challenges include low data literacy, limited IT infrastructure, and inconsistent monitoring practices. The study recommends improving data literacy through training, enhancing technological infrastructure, and developing integrated digital systems to support effective and sustainable planning.
Co-Authors Abdillah, Syukron Mahmud Achmad Syahruddin Afna Azam Firdaus Ahmad Khoiri Ahmad Zainun Ainun Ainun Alifatul Husna Biyuta Biyuta Caska - Cesaria Rindu Dara Cherly Nadifa Dita Nurul Istiqomah Eka Putri Savarita Eneng Mia Saptarini Farah Amalia Hardika Saputra Hierro Chosha Putro Husein Mahmud Ifdil Ifdil Iis Hidayati Indah Rahayu Lestari Ipang Mei Esajati Dwi Angga Lilis Siti Badriah M. Fahli Zatrahadi M.Ghufron Maulina Amany Miftahhuddin, Miftahuddin Moh Tasirun Moh. Aan Sulton Muhammad Khoidar Atho Muhammad Zamzam Mulyadi Mulyadi Mustoto Mustoto Nasution, Muhammad Irwan Padli Ngurah Ayu Nyoman Noviyanti Noviyanti Pitaloka, Winata Rias Putri Sagita Rachmat Panca Putera Rahmad Rahmad Salis Irvan Fuadi Shehah Nadhifatus Sayyida Siti Nur Aini Siti Rafingah Sri Wahyuningsih Suhaimi Suhaimi Suhertina Suhertina Suratmi Suratmi Syifi Fauziyah Uni Khasanah Wibowo, Danan Satriyo Yoga Ari Cahyadi Yusuf Efendi