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All Journal Katalogis Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Owner : Riset dan Jurnal Akuntansi Edumaspul: Jurnal Pendidikan Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Civics Education And Social Science Journal (CESSJ) Jurnal Pengabdian kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Indonesian Journal of Applied Accounting and Finance 12 Waiheru Journal of Management and Administration Provision Journal of Applied Accounting Research Horizon Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Welfare: Jurnal Pengabdian Masyarakat
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
EFEKTIVITAS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI KREDIT PERUMAHAN RAKYAT (KPR) DI KALUKUBULA RESIDENCE SIGI (STUDI PADA KONSUMEN DEVELOPER PT APININDO CIPTA SEJATI) Suriyadewi, Suriyadewi; Usman, Ernawaty; Kahar, Abdul; Yuniar, Latifah Sukmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3243

Abstract

Introduction: The purpose of this study is to assess how well the subsidized Sharia Home Ownership Credit (KPR) financing was distributed at BTN Green Kalukubula Residence in Sigi Regency. Methods: Descriptive qualitative methodology is employed, and data is directly gathered through in-depth interviews and the distribution of questionnaires to 47 informants. As a supplementary analysis, the Artificial Neural Network (ANN) method is also employed. Results: The study's findings demonstrate that the Subsidized Sharia Mortgage financing scheme is seen to be quite successful in assisting those with low incomes in becoming homeowners. The amount of financing margin, the implementation of late installment penalties, and information openness are some of the remaining challenges that must be taken into account. Therefore, in order to boost potential customers' trust, banks and developers are advised to promote information openness. Conclusion and suggestion: This study's drawback is that it was challenging to contact certain respondents since many of them were at work or not at home, which made the data gathering method less than ideal.
PENGARUH ISLAMIC GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MEDIASI : (Studi Kasus Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2019-2023) Alim, Saskia S; Muliati, Muliati; Parwati, Ni Made Suwitri; Kahar, Abdul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3268

Abstract

Introduction: This study aims to analyze the effect of Islamic Governance, Leverage, Profitability, and Company Size on Company Value, with Islamic Social Reporting (ISR) as a mediating variable. The object of the study includes Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019 to 2023. Methods: The research adopts a quantitative approach using the Partial Least Square (PLS) analysis method, processed through WarpPLS 8.0 software. The model is designed to test both direct and indirect effects between variables, particularly examining the mediating role of Islamic Social Reporting (ISR). Results: The results indicate that Islamic Governance and Islamic Social Reporting (ISR) have a direct positive and significant effect on company value. In contrast, leverage and profitability do not show a significant influence, while company size has a negative effect on company value. Furthermore, ISR does not significantly mediate the relationship between the independent variables (Islamic Governance, Leverage, Profitability, and Company Size) and company value. Conclusion and suggestion: The findings emphasize the importance of implementing Islamic Governance and Islamic Social Reporting to enhance the value of Islamic banks. While some financial indicators like leverage and profitability did not show significant influence, and company size negatively affected value, the role of sharia-based governance remains crucial. Future research is suggested to explore other potential mediators or extend the study to different sectors of Islamic finance to validate these findings. Keywords: Islamic Governance, Leverage, Profitability, Company Size, Islamic Social Reporting, Company Value.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Adam, Farhan Aida Farida Alim, Saskia S Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Ardiah, Rida Arfan Arfan Ari Susandy Sanjaya, Ari Susandy AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Azzahra, Iftitah Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim FITRI, RUHIL Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Makmur, Syarif Masruddin Meldawati, Lucyana Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din Muhammad Din Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Palampanga, Anhulaila M. Parinduri, Sulthon Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Putri, Dwi Thia Rahma Masdar Retno Wulandari Ridwan, Arif Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sintiani, Tina Siti Nur Anisa Stevani, Joyce Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada, Tenripada Urfan, M. Yahdi Usman, Ernawati Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuliana Yuliana Zuly Qodir ⁠Erviandy, ⁠Erviandy