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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGELUARAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (2011-2020) Siti Fatimatuzzahro
JOURNAL ECONOMICS AND STRATEGY Vol 3 No 1 (2022): Januari - Juni 2022
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v2i2.279

Abstract

Abstract This study aims to analyze the effect of profitability and liquidity on zakat expenditure with company size as a moderating variable. The technique used in selecting the sample is purposive sampling. The samples selected in this study amounted to 7 of 14 Islamic Commercial Banks in Indonesia for the 2011-2020 period. The data collection technique in this study uses the documentation method by searching for data by visiting the official website of Islamic Commercial Banks. Simultaneously, this study shows the results of the profitability variable (ROA) and the liquidity variable (FDR) have a significant positive effect on zakat expenditure on BUS. While partially the results obtained are the profitability variable (ROA) has a significant negative effect, while the liquidity variable (FDR) has no significant positive effect, this study also shows the results that company size as measured by total assets in this study is able to moderate profitability (ROA). but is unable to moderate the relationship between liquidity (FDR) and zakat expenditures at Islamic Commercial Banks.
Pendampingan dan Pembuatan Pupuk Organik dalam Mengurangi Biaya Pupuk Petani Desa Rowo Gempol Mohammad Zidan Rafsanjani; Siti Fatimatuzzahro; Wafiq Nur Azizah; Samsul Arifin; Utami Puji Lestari; Mila Hariani; Arif Rachman Putra
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 1 (2025): ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i1.1452

Abstract

Organic fertilizers contain organic materials such as compost, manure, or other organic waste materials. When organic fertilizers are applied to the soil, they provide an abundant source of nutrients, including nitrogen, phosphorus, and potassium, as well as essential micronutrients. The community service activity program aims to empower farmers with the knowledge and skills to make organic fertilizers from local materials, which not only lower production costs but also improve soil quality and crop yields. The community service activity with the theme "Assistance and Making Organic Fertilizers in Reducing Fertilizer Costs for Farmers in Rowo Gempol Village, Lekok District, Pasuruan Regency" Through the Participatory Action Research method which includes preparation, processing, application, and evaluation, this program has succeeded in improving soil quality and supporting plant growth in the campus green area. Organic fertilizers, produced from campus organic waste such as dry leaves and food scraps, increase soil nutrient content and plant health, and reduce the negative impacts of synthetic chemicals. This activity also involves students in the process of processing and applying fertilizers, providing practical experience and raising awareness of the importance of sustainable agriculture and environmental management. The evaluation results showed a significant positive impact on soil quality and plant growth, with more fertile soil and healthier plants. In addition to the ecological benefits, the program plays an important educational role, by increasing students' understanding of environmentally friendly practices and organic farming skills. The success of this model is expected to be replicated in other villages. so that the benefits of this program can be felt more widely and support the creation of more sustainable agriculture.
Hubungan Nilai Tanggung Jawab dalam Komunikasi Pendidikan Islam dengan Tingkat Kemandirian Belajar Mahasantri di Ma’had Al-Jami’ah Uin Sunan Gunung Djati Bandung Maslani; Ainul Mardhiyyah; Syahruramadhan; Sheila Mafaizah; Siti Fatimatuzzahro; Ahmad Akbar, Paisal
Jurnal Dakwah dan Komunikasi Vol. 10 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jdk.v10i2.15263

Abstract

This study aims to analyze the relationship between the value of responsibility in Islamic educational communication and the level of learning independence among first-semester mahasantri at Ma’had Al-Jami’ah UIN Sunan Gunung Djati Bandung. This research employed a quantitative method with data collected through a Likert-scale questionnaire administered to 50 mahasantri. Descriptive analysis showed that the average score of responsibility was 62.56 and learning independence was 57.44, with standard deviations of 4.65 and 5.19, respectively. The Shapiro–Wilk normality test indicated that both variables were normally distributed (Sig. > 0.05), while the linearity test confirmed a significant linear relationship between the variables (Sig. = 0.000). Hypothesis testing using the Product Moment correlation revealed an rxy value of 0.537, exceeding the critical value (rtabel = 0.279) at a 5% significance level. This indicates a positive, significant, and moderate relationship between responsibility in Islamic educational communication and learning independence. The coefficient of determination (r² = 0.2884) shows that responsibility contributes 28.84% to learning independence. The t-test further supports these findings, with thitung = 4.41 surpassing ttabel = 2.01, leading to the acceptance of the alternative hypothesis (Hₐ). In conclusion, this study demonstrates that the value of responsibility in Islamic educational communication plays a crucial role in shaping the learning independence of mahasantri. These findings reinforce the Self-Regulated Learning theory, which asserts that responsibility is a fundamental foundation in the development of individual learning autonomy. Keywords: Responsibility, Islamic Educational Communication, Learning Independence