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Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Keputusan Investasi sebagai Variabel Mediasi (Studi pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia Tahun 2012 – 2016) Wiwik Indra Mariana; Kamaliah Kamaliah; Novita Indrawati
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to analyze the effect of financial performance (profitability, leverage, and liquidity) on investment decisions and company value, to analyze the effect of investment decisions on firm value and to analyze the effect of financial performance (profitability, leverage and liquidity) on the value of the company mediated by the decision investation. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2012-2016. The study was conducted by collecting secondary data from the mining sector of 45 companies, the sampling method was a purposive sampling method with a sample size of 23 companies. Data analysis method uses path analysis. The results showed that financial performance as measured by leverage ratios influenced investment decisions. Financial performance as measured by the ratio of profitability and liquidity has no influence on investment decisions. Financial performance as measured by profitability and leverage ratios affect the value of the company, while financial performance as measured by liquidity ratios and investment decisions do not affect the value of the company. Financial performance measured by leverage ratio influences company value which is mediated by investment decisions. While financial performance as measured by the ratio of profitability and liquidity does not affect the value of the company mediated by investment decisions.

STRATEGI PENINGKATAN MUTU PELAYANAN PADA TOKO HERBA PENAWAR AL-WAHIDA INDONESIA (HPAI) CABANG SIAK DITINJAU DARI ETIKA BISNIS ISLAM Wiwik Indra Mariana; Raudhatul Jannah
Al-Hasyimiyah: Jurnal Ekonomi Syariah Vol 4 No 02 (2025): Desember
Publisher : STAI Sulthan Syarif Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64524/ah.v4i02.163

This study aims to analyze strategies for improving service quality at the Herba Penawar Al-Wahida Indonesia (HPAI) Siak Branch reviewed from the perspective of Islamic Business Ethies. This research uses a qualitative approach with a field study method. Data collection techniques include observation, interviews and documentation with data analysis techniques including data reduction, data presentation, drawing conclusions. Researchers use the TQS (Total Quality Service) theory which is part of TQM (Total Quality Management). The researcher‟s data analysis technique uses the data that has been obtained, then the data is analyzed using inductive thinking. The result of the study are that the head of the Siak HPAI Branch must provide a positive response, training and thoroughness to ensure the loyalty of the service provided by employees to consumers, for example First, Intangibility: training employees to be smart in ensuring and convincing potential consumers to be interested in achieving their desire to have HPAI products, such as employees are required to be friendly, responsive and reactive, have a neat appearance and openness about the product. Second, Heterogeneity: the act of providing SOP/ Matrix education to all HPAI employees, receiving input, providing effective communication training, and conducting continuous evaluations. Third, Inseperability: train employees not to delay providing solition to cunsumers who need advice, calm angry customers and be careful in communicating by paying attention to speaking style so they can respond positively to consumer intentions. Fourth, Perishability: consumer trust. market

SISTEM PENGUPAHAN BURUH KELAPA SAWIT DI KAMPUNG TUMANG KECAMATAN SIAK DALAM PERSPEKTIF EKONOMI ISLAM Wiwik Indra Mariana; Suci Rahma Sari
Al-Hasyimiyah: Jurnal Ekonomi Syariah Vol 4 No 02 (2025): Desember
Publisher : STAI Sulthan Syarif Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64524/ah.v4i02.164

This study aims to examine the wage system for oil palm plantation laborers in Tumang Village, Siak District, from an Islamic perspective. The research method used is descriptive qualitative. The subjects of this study are oil palm plantation workers in Tumang Village. The results show that the wage payment system for oil palm plantation laborers in Tumang Village, Siak District, particularly regarding the timing of wage payments, is not in accordance with Islamic teachings, as the wages received are sometimes not in line with the initial agreement or are paid late. However, from the perspective of Islamic economics, the wage system for oil palm plantation laborers in Tumang Village, Siak District can be considered appropriate because the wages provided are commensurate with the work performed. The wage system and the amount of wages given are based on local community customs, so plantation owners do not arbitrarily determine wages. Both parties, before entering into a cooperation agreement, are already aware of the prevailing wage rates in the market

KONSTRUKSI SOSIAL TERHADAF RIBA DAN ALTERNATIFNYA: (STUDI WACANA PADA MAHASISWA EKONOMI SYARIAH DI STAI SULTHAN SYARIF HASYIM SIAK SRI INDRAPURA RIAU TAHUN 2023-2025) Wiwik Indra Mariana
Al-Hasyimiyah: Jurnal Ekonomi Syariah Vol 4 No 02 (2025): Desember
Publisher : STAI Sulthan Syarif Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64524/ah.v4i02.165

This study aims to understand how Islamic Economics students at STAI Sultan Syarif Hasyim Siak Sri Indrapura, Riau, during the 2023–2025 period, construct their social understanding of riba and its alternatives. Riba, as a fundamental issue in Islamic economics, is not only viewed as a normative prohibition but also as a social phenomenon constructed through interactions, academic discussions, religious communities, and digital media. The research uses a qualitative method with a discourse analysis approach, grounded in Berger & Luckmann’s theory of social construction. Data were collected through in-depth interviews, participatory observation, and documentation of student activities. Data analysis was carried out through data reduction, thematic categorization, and triangulation to ensure validity. The findings show that students construct riba through three main discourse forms: Normative–religious, emphasizing riba as a major sin and a clear prohibition in Islamic law, Critical–social, viewing riba as an exploitative and unjust system and Practical alternatives, offering solutions through Islamic contracts (murabahah, mudharabah, musyarakah, ijarah), Islamic fintech, and productive waqf. The campus environment, social communities, and digital media play significant roles in strengthening these discourses and shaping students’ collective identity as intellectual and social agents. The dynamics of student discourse during 2023–2025 indicate a strengthening of sharia literacy, the digitalization of discourse, and the integration of social–spiritual values, although challenges remain, including conceptual ambiguity, dominance of the conventional financial system, and limited sharia-compliant infrastructure. The study concludes that students’ social construction of riba is not a static phenomenon, but a dynamic process that continues to evolve according to local and global contexts. These findings are expected to enrich academic literature, strengthen the development of Islamic economics curricula, and provide practical recommendations for campuses and student communities in building a just, riba-free financial system.

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