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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Perspektif Ekonomi Darussalam Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Manajemen dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Dimasejati: Jurnal Pengabdian Kepada Masyarakat J-ISCAN : Journal of Islamic Accounting Research Jurnal Abdimas Ekonomi dan Bisnis Jurnal Iqtisaduna J-ISCAN : Journal of Islamic Accounting Research Malik Al-Shalih
Heny Rofizar
IAIN Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences

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SHARIA FINTECH: PIONEERING THE EVOLUTION OF ISLAMIC FINANCIAL SYSTEMS IN INDONESIA Muslina, Muslina; Hayati, Husna; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

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Abstract

Indonesia is confronted with major challenges in its efforts to foster collaboration with fintech in order to navigate the free market era. The continuity of a sharia financial institution's business is at risk if it fails to adapt to the flow of information and technology, which will make it challenging to compete in a free market. A literature study is conducted by analyzing a variety of secondary data from OJK publications, Fintech websites, AFSI websites, and supporting articles on the results of the study. The data was subsequently analyzed using a descriptive qualitative approach to actualize an array of viewpoints regarding the role of fintech in the development of the sharia financial institution system. The results of this study's search indicate that sharia financial institutions have enrolled in the Indonesian Sharia Fintech Association (AFSI). However, some institutions continue to employ conventional methods in their operations, such as microfinance institutions, which have significant potential but have not yet integrated IT into their products and have not established a partnership with sharia fintech.
STRATEGI PENGEMBANGAN BISNIS PETERNAKAN LEMBU DAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PARA PETERNAK LEMBU DI GAMPONG LHOKJOK, KABUPATEN ACEH UTARA Sufrizal; Maulina, Isra; Husna Hayati; Heny Rofizar; Juliana Putri
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v1i1.667

Abstract

This community service is aimed at assisting the development strategy of cattle farming; and Partners can understand about capital planning, capital management and preparation of bull financial reports. The method used in this service activity is the lecture method, training method and demonstration. Methods Training and demonstration on this occasion Community Service Team provided training and demonstrations on capital management and planning, financial reporting and the tools needed to make financial reports. While the method of obtaining financial data in this Service Activity was found by the Community Service Team in the form of questions and answers and discussions with cattle training participants in Gampong Lhokjok Kecamatan Kutamakmur. The results of community service show that (1) The development of the beef cattle business in Lhokjok Village is still low, so a market mix strategy is needed, namely 4 p (product, price, place and promotion) as well as accelerating the cattle breeding and fattening business. Through breeding and fattening business activities, there will be the distribution of superior breeds of productive broiler cattle. as well as increasing the income and welfare of breeders. Efforts to increase the population of beef cattle through improvement of productive male and female breeds can be carried out by means of IB and natural mating. (2) The preparation of financial statements for cattle Gampong Lhokjok breeders is still very traditional, so a simple financial arrangement is needed, by compiling a cash in and cash out book, a purchase and sale book, an accounts payable book, and income statement.
AN EMPIRICAL ANALYSIS OF SUKUK ISSUANCE AND GOOD CORPORATE GOVERNANCE (GCG) AS DETERMINANTS OF CORPORATE PROFITABILITY IN IDX-LISTED FIRMS Zhohra, Fatimah; Malahayatie, Malahayatie; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i1.7037

Abstract

Profitability as one of the key benchmarks for measuring a firm’s earnings, is crucial for determining whether the company has operated its business efficiently. Profitability ratios also serve as measurement tools used to assess a company’s effectiveness in generating profits. One such ratio is Return on Equity (ROE), which is considered one of the cleanest measures of return. Among the investment products currently developing in the Islamic capital market is sukuk. Through sukuk, a company can obtain funding sources and potentially generate profits. Sukuk serve as an alternative for companies to attract investors to commit their capital, and every company is required to implement Good Corporate Governance (GCG) to sustain its long-term viability. This study employs a causative quantitative approach, with data processed using the E-Views application. The sample consists of 27 companies. The sampling technique used in this study is the purposive sampling method. The selected companies are those listed on the Indonesia Stock Exchange (IDX) during the 2017–2021 period, resulting in a total sample of 27 companies. The partial test results indicate that sukuk issuance has no significant effect on profitability. In contrast, Good Corporate Governance (GCG) exhibits a negative effect on firm profitability. However, the simultaneous analysis reveals that sukuk issuance and GCG jointly exert a positive influence on corporate profitability.
Co-Authors Almira Keumala Ulfah Asmah Savitri Faisal, Faisal Hayati, Husna Husna Hayati Husna Hayati Husna Hayati Husni Kamal Ismaulina Isra Maulina juliana putri Khalish Khairina M. Yogi Riyantama Isjoni Malahayatie, Malahayatie Muhammad Arfan Muhammad Arfan Muhammad Syafril Nasution Muslina Muslina, Muslina Sufrizal Syahputra, Angga Syahputra, Angga Zhohra, Fatimah Zulfikar Zulfikar