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All Journal Jurnal Samudra Ekonomi dan Bisnis Amwaluna Jurnal Ekonomi dan Keuangan Syariah International Journal of Zakat (IJAZ) AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Edunomics Journal JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Investasi Islam Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ar-Ribh Share: Jurnal Ekonomi dan Keuangan Islam Journal of Social Research JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh Jurnal Ekonomi Regional Unimal Kunuz: Journal of Islamic Banking and Finance Mutanaqishah: Journal of Islamic Banking Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Ilmiah Basis Ekonomi dan Bisnis EKOBIS SYARIAH Journal of Principles Management and Bussines Proceedings of Femfest International Conference on Economics, Management, and Business JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Proceedings of Femfest International Conference on Economics, Management, and Business The Indonesian Journal of Islamic Economics Research
Ana Fitria
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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Factors Affecting Performance in Companies with High Agency Costs Linda, Linda; Afrianandra, Cut; Fitria, Ana; Yulia, Aida
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.16430

Abstract

Objective This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios. Design/methodology The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators. Results The result reveals that the board of commissioners and directors have a positive effect on the agency costs, which are measured by the EXPR and AUR ratios while the audit committee has a negative significant effect on the high agency costs as measured by the EXPR ratio. Moreover, bid-ask spread as a control variable has a significant positive effect on AUR. The presence of monitoring quality, pressure, reputation of the board of commissioners and audit committee will reduce the types of management policy which may increase agency conflict.
User Satisfaction on Graduate Competence: Insight form Islamic Banking Alumni, 2019-2024 Fitri, Cut Elda Ram; Hasnita, Nevi; Fitria, Ana
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 17 No. 2 (2025): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v17i2.5798

Abstract

This study aims to analyze user satisfaction and graduate performance of the Islamic Banking Department of Universitas Islam Negeri Ar-Raniry Banda Aceh in the 2019–2024 period as an effort to improve graduate quality and department accreditation. The issues raised include the suitability of graduate competencies to the world of work, waiting time to get a job, and the scope of work areas. The method used is a combination of a descriptive quantitative approach through the distribution of questionnaires to 100 alumni and 50 graduate users, and a qualitative approach through in-depth interviews with users from the Islamic finance sector, government institutions, and multi-finance. The results show that the majority of graduates are absorbed into the world of work in less than six months, with internship experience being a significant factor in accelerating this process. The majority of alumni work at the national and local levels, while a small number have penetrated the national job market. Graduate users assess that alumni have a good work ethic, adequate mastery of technology, and appropriate technical skills, but still need improvement in public communication and foreign language proficiency. The conclusion of this study indicates that graduates of the Islamic Banking department are well-prepared for work, and that practice-based learning, such as internships, and an efficient study period are key to improving graduate quality. These results provide a strategic foundation for curriculum development and improving the department's accreditation toward excellence.
Measuring the Performance of Zakat Management Baitul Mal Aceh Based on Maqashid Sharia Index Azzuhra, Alfia; Desiana, Rina; Fitria, Ana
International Journal of Zakat Vol 10 No 4 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.697

Abstract

This study aims to measure the performance of zakat management in Baitul Mal Aceh to achieve the goals of Abu Zahrah's sharia maqashid which has three main concepts, namely Tahzib Al-Fard (educating individuals), Iqamat Al-'Adl (upholding justice), and Jalb Al-Mashlahah (creating welfare). The data source used is secondary data from Baitul Mal Aceh's financial statements for the 2021-2023 period using a descriptive quantitative method. The results of the research on the concept of Tahzib Al-Fard (educating individuals) were obtained the highest percentage in 2023 with a ratio of 8%. The highest percentage of Iqamat Al-'Adl (upholding justice) with a value of 156% is in 2021, and finally Jalb Al-Mashlahah (creating welfare) in 2023 reaches the highest percentage of 9%. Overall, the measurement of Baitul Mal Aceh's zakat management performance based on the Maqashid Sharia Index resulted in a percentage of 58% or less good in the 2021-2023 period.
Measuring the Performance of Zakat Management Baitul Mal Aceh Based on Maqashid Sharia Index Azzuhra, Alfia; Desiana, Rina; Fitria, Ana
International Journal of Zakat Vol. 10 (2025): Special Issue 2
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i4.697

Abstract

This study aims to measure the performance of zakat management in Baitul Mal Aceh to achieve the goals of Abu Zahrah's sharia maqashid which has three main concepts, namely Tahzib Al-Fard (educating individuals), Iqamat Al-'Adl (upholding justice), and Jalb Al-Mashlahah (creating welfare). The data source used is secondary data from Baitul Mal Aceh's financial statements for the 2021-2023 period using a descriptive quantitative method. The results of the research on the concept of Tahzib Al-Fard (educating individuals) were obtained the highest percentage in 2023 with a ratio of 8%. The highest percentage of Iqamat Al-'Adl (upholding justice) with a value of 156% is in 2021, and finally Jalb Al-Mashlahah (creating welfare) in 2023 reaches the highest percentage of 9%. Overall, the measurement of Baitul Mal Aceh's zakat management performance based on the Maqashid Sharia Index resulted in a percentage of 58% or less good in the 2021-2023 period.
Zakat literacy index in Aceh Ana Fitria; Rina Desiana; Azimah Dianah; Muhammad Rizki
Indonesian Journal of Islamic Economics Research Vol. 6 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v5i1.1900

Abstract

To enhance zakat collection, a policy based on community literacy about zakat is necessary. This research aims to evaluate the fundamental and advanced knowledge of zakat among Aceh Province residents, serving as a foundation for economic growth post-Covid-19. The study utilizes the Zakat Literacy Index technique, employing a quantitative descriptive approach to assess the zakat literacy level of Muslim communities in Indonesia. By employing the zakat literacy indexation model developed by Saoqi et al. (2019), the study provides a comprehensive description of zakat literacy in Muslim communities, particularly in Aceh Province. The findings will facilitate the evaluation of poverty alleviation strategies and inform policies for increasing zakat literacy and empowering the economy to address poverty issues in Indonesia. This research can influence government regulations on improving zakat collection, specifically in Aceh Province
Analysis of Increasing Product Sales Value Through Sustainable Business Planning in MSMEs in Medan City Eli Safrida; Selfi Afriani Gultom; Raya Puspita Sari Hasibuan; Suri Purnami; Ana Fitria; Susilawati Susilawati
Journal of Social Research Vol. 3 No. 5 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i6.2109

Abstract

This study aims to analyze the increase in product selling value through sustainable business planning in Micro, Small, and Medium Enterprises (MSMEs) in Medan City, especially those engaged in handicrafts. The majority of MSMEs in this sector are known to face challenges in the sustainability of their businesses due to the lack of effective business planning. This research method involves in-depth surveys and interviews with a number of handicraft MSMEs in Medan City, namely a total of 36 MSMEs. The collected data will be analyzed using qualitative and quantitative approaches. The results of this analysis will provide a comprehensive overview of the obstacles faced by MSMEs in managing their businesses, especially related to aspects of business planning. This research highlights the need for better business planning as the key to increasing the selling value of MSME products. By formulating a sustainable business plan, it is hoped that MSMEs can identify and overcome problems that often arise in their business activities. In addition, this study also explores the positive impact of sustainable business planning on increasing the competitiveness and marketing of MSME products. The results of this study are expected to provide practical recommendations to handicraft MSMEs in Medan City, as well as to related stakeholders, such as local governments and MSME supporting institutions. The implementation of sustainable business planning is expected to make a significant contribution to increasing the selling value of MSME products and in turn, improving the welfare of MSME owners and economic growth in the region. Thus, it can be understood that careful business planning is indeed very important.
Analisis Komparatif Kinerja Investasi Bitcoin, Saham LQ45, dan Emas Menggunakan Pendekatan Risk Adjusted Return (Sharpe, Treynor dan Jensen) Jefri Andika Fernas; Muhammad Adnan; Ana Fitria
Jurnal Ilmiah Basis Ekonomi dan Bisnis Vol. 4 No. 2 (2025): Jurnal Ilmiah Basic Ekonomi dan Bisnis
Publisher : Faculty of Islamic Economics and Business at Universitas Islam Negeri Ar-Raniry in Banda Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jibes.v4i2.9943

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan imbal hasil (return), risiko, dan kinerja investasi pada Bitcoin, Saham LQ45, dan Emas Antam. Kinerja investasi dievaluasi menggunakan tiga metode pengukuran risk-adjusted return, yaitu rasio Sharpe, Jensen Alpha, dan indeks Treynor. Metode penelitian menggunakan pendekatan kuantitatif dengan uji komparatif Kruskal-Wallis untuk menguji signifikansi perbedaan antar instrumen. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan pada tingkat pengembalian (return) di antara ketiga instrumen (sig. 0,249). Namun, terdapat perbedaan yang sangat signifikan pada profil risiko dan kinerja Sharpe, Jensen, serta Treynor (sig. 0,000). Saham LQ45 terbukti memiliki kinerja paling superior dan konsisten dalam menghasilkan alpha positif dibandingkan Bitcoin dan Emas Antam. Berdasarkan temuan ini, investor disarankan untuk menjadikan Saham LQ45 sebagai aset inti dalam portofolio untuk menjaga efisiensi investasi, sementara Bitcoin digunakan sebagai aset spekulatif dengan manajemen risiko ketat. Peneliti selanjutnya disarankan mengintegrasikan variabel makroekonomi untuk menguji ketahanan kinerja instrumen ini dalam berbagai siklus pasar.
Co-Authors Abdul Jalil Salam Abdushamad, Abdushamad Abrar Amri Ade Risma Aida Yulia Aida Yulia, Aida Akmal Riza Almira Keumala Ulfah Azharsyah Ibrahim Azimah Dianah Azzuhra, Alfia Cut Afrianandra Cut Afrianandra, Cut Dhea Purnama Nurman Evy Iskandar Fadila Khairani Fitri, Cut Elda Ram Hasnita, Nevi Hayatul Khusna Irham Fahmi Irwanda, Muhammad Luthfi Ismail Rasyid Ridla Tarigan Israk Ahmadsyah Jefri Andika Fernas Linda Linda Linda Linda Machfirah, Putri Maidari, Elisa Marwa, Inayah Putri Maulidia Agustina Midesia, Shelly Mira Dira Darmah Muhammad Adnan Muhammad Rizki Muhammad Syauqi Bin-Armia Muhammad Zulhilmi Nada, Qathrin Nadilla, Trie Nanda, Teuku Syifa Fadrizha Raya Puspita Sari Hasibuan Rina Desiana Riza Aulia Safrida, Eli Sagala, Wahyu Putri Salja, Salsabilla Alfianti Selfi Afriani Gultom Suri Purnami - Susilawati Susilawati Syahminan Syahminan Teuku Syifa Fadrizha Nanda Ulfa Noviana Zahra Zulchayra Zulfahri, Zulfahri