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All Journal Jurnal Samudra Ekonomi dan Bisnis Amwaluna Jurnal Ekonomi dan Keuangan Syariah International Journal of Zakat (IJAZ) 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) 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 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.
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.
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.
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
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 Hasnita, Nevi Hayatul Khusna Irham Fahmi Irwanda, Muhammad Luthfi Ismail Rasyid Ridla Tarigan Israk Ahmadsyah 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 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 Trie Nadilla Ulfa Noviana Zahra Zulchayra Zulfahri, Zulfahri