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All Journal Al-'Adalah International Journal of Nusantara Islam Global Review of Islamic Economics and Business Jurnal Pemberdayaan Masyarakat Madani (JPMM) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Maps (Manajemen Perbankan Syariah) International Journal of Zakat (IJAZ) Finansha: Journal of Sharia Financial Management Etihad: Journal of Islamic Banking and Finance Journal of Islamic Economic and Business Research Al-Muamalat : Jurnal Ekonomi Syariah Talaa : Journal of Islamic Finance Economic Reviews Journal Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Journal of Islamic Economics and Business Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Social Impact Journal Journal of Business Management and Islamic Banking Jurnal Maps (Manajemen Perbankan Syariah) Ekonomi Keuangan Syariah dan Akuntansi Pajak Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah Journal of Economics, Management, Accounting and Computer Applications JPS (Jurnal Perbankan Syariah) Iqtisad : Journal of Islamic Economic and Civilization Economics and Digital Business Review
Sobana, Dadang Husen
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Manajemen Solvabilitas dan Kesehatan Keuangan Perusahaan, Studi Kasus: PT Gudang Garam, Tbk Imaduddin, Muhamad; Hidayat, Ari; Kamil, Musthofa; Sobana, Dadang Husen
BISMA : Business and Management Journal Vol. 3 No. 1 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i1.1614

Abstract

Solvency management is an important aspect of corporate financial management, especially in ensuring the company's ability to meet its long-term obligations. This study analyzes the solvency of PT Gudang Garam by reviewing the capital structure through Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) from 2019 to 2023. The analysis results show that PT Gudang Garam managed the proportion of debt and equity well. DER decreased significantly in 2020, reflecting an improved capital structure, although there were still controlled fluctuations in the following years. DAR also showed stability, reflecting the company's financial balance. For comparison, this study compares PT Gudang Garam's solvency with similar companies, such as PT HM Sampoerna, to provide a broader context. The study also adds data visualization to clarify solvency trends and offers strategic recommendations to improve financial stability.
ANALYSIS OF PROFITABILITY DETERMINANTS IN ISLAMIC BANKS IN INDONESIA AND MALAYSIA Husen Sobana, Dadang; Fuji Hakiki, Muhamad; Ibrahim, Asep Warsa
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.7820

Abstract

The Islamic banking sector in Indonesia and Malaysia has grown significantly, with Islamic banks operating under Sharia principles, differing from conventional banks in business models and risk management. This study analyzes the impact of income diversification, capital adequacy, asset quality, operational efficiency, and liquidity on the profitability of Islamic banks, using secondary data from the annual financial reports of 20 Islamic banks from 2019–2023. The variables examined include Return on Assets (ROA), income diversification (DIV), capital adequacy ratio (CAR), non-performing financing (NPF), operational efficiency (BOPO), and liquidity. The findings show that income diversification, capital adequacy, operational efficiency, and the financing-to-deposit ratio (FDR) significantly impact profitability. However, the NPF ratio shows a negative but statistically insignificant effect on profitability, likely due to effective risk management. The FDR ratio has a positive and significant effect, indicating that proper financing allocation enhances profitability. Asset quality and operational efficiency are identified as the most significant factors affecting Islamic bank profitability in Indonesia and Malaysia. While income diversification, capital adequacy, and liquidity do not show significant effects, they remain important for careful management. This research provides key insights for Islamic bank management in improving profitability by focusing on credit risk and operational efficiency.
MEMBANGUN KEMITRAAN UNIVERSITAS DENGAN PEMERINTAH DAERAH DALAM PENGEMBANGAN EKONOMI KREATIF BERBASIS SYARI’AH DI JAWA BARAT Sobana, Dadang Husen; Wardiyah, Mia Lasmi
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 5 No. 2 (2018): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v5i2.5164

Abstract

ABSTRAKAda beberapa kendala yang dihadapi UMKM di antaranya adalah keterkaitan dengan prospek usaha yang kurang jelas serta perencanaan, visi dan misi yang belum mantap. Ini terjadi karena UMKM bersifat income gathering yaitu menaikkan pendapatan, dengan ciri-ciri sebagai berikut: merupakan usaha milik keluarga, menggunakan teknologi yang masih relatif sederhana, kurang memiliki akses permodalan (bankable), dan tidak ada pemisahan modal usaha dengan kebutuhan pribadi, kurangnya akses informasi, khususnya informasi pasar. Tujuan penelitian untuk membangun suatu model kemitraan yang ideal antara Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung dengan Pemerintah Provinsi Jawa Barat dalam pengembangan industri ekonomi kreatif berbasis Syari’ah. Penelitian ini menggunakan metode deskriptif analitik, suatu penelitian untuk memberikan data yang seteliti mungkin tentang masalah yang dibahas. Adapun teknik pengumpulan data yang dikumpulkan melalui observasi, wawancara dan studi kepustakaan. Hasil penelitian menunjukan, model kemitraan yang ingin di bangun antara UIN SGD dan Pemerintah Provinsi Jawa Barat adalah model an-Nashirul Kaffah, dengan aqad mudharabah atau musyarakah.
The Effectiveness of Zakat Distribution at the National Zakat Agency Kamaludin Yusup, Deni; Sobana, Dadang Husen; Fachrurazy, Fachrurazy
al-'adalah Vol 18 No 1 (2021): al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v18i1.9912

Abstract

The effectiveness of zakat management in Indonesia can be seen from how far the zakat funds can be collected and properly distributed to the right people (mustahiq) by the zakat management agencies. This study aims to determine the extent of the collection, management, and distribution of zakat and its effect on the efficiency of zakat distribution by the National Zakat Agency in the 2008-2019 periods. This research uses the combination of qualitative and quantitative research, which the data source refers to the annual financial report of the National Zakat Management Agency in the 2008-2019 periods. Analysis of the Data uses the descriptive-qualitative and statistical-quantitative through correlation and linear regression tests. The results of this study show: first, the regulation of zakat has not been fully implemented in practice, so that the distribution of zakat has no positive and significant effect on the efficiency of zakat distribution; second, the role of zakat management institutions has no significant effect on the efficiency of zakat distribution in Indonesia; and third, the distribution of zakat and the role of zakat management institutions have no simultaneously positive and significant effect on the efficiency of zakat distribution in Indonesia, which is shown through the results of the significance test (F test) and the coefficient of determination test, as evidenced by the calculation results of the determination test only 19.1%, while the remaining 80.9% are other factors that are not studied. The implication of the results of this study is the management of zakat management must be improved so that its distribution becomes more effective and efficient.
Sharia Compliance of Murabahah of Gold ProductsIn Mandiri Sharia Banks Adhani, Annisa; Nasim, Arim; Juliana, Juliana; Sobana, Dadang Husen
Iqtisad: Journal of Islamic Economic and Civilization Vol. 1 No. 1 (2025): Iqtisad : Journal of Islamic Economic and Civilization
Publisher : PT. Student Rihlah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/irjiec.v1i1.2

Abstract

This study aims to measure customer perceptions of sharia compliance of gold murabahah financing products at Bank Syariah Mandiri (BSM) Cianjur Branch Office. The background of this study arose from the differences in views of scholars regarding the validity of non-cash gold buying and selling, which is an important consideration in evaluating sharia financial products. This study uses a descriptive quantitative method with descriptive statistical analysis techniques on data obtained from 92 respondents who use gold installment products. The results of the study indicate that in general, BSM gold installment products are in accordance with DSN-MUI Fatwa No. 77/2010, No. 04/2000, and No. 25/2002, and meet the maqasid sharia parameters. The dimensions of the fatwa related to murabahah and maqasid sharia are in the "very good" category, while the dimensions related to the rahn contract still need improvement although they remain in the "good" category. The implications of these findings indicate that the implementation of gold financing products at BSM Cianjur has a high level of sharia compliance, but there needs to be an evaluation of branch policies related to the rahn aspect to achieve perfection in the application of sharia principles.
The Role of Cost Accounting Information in Enhancing Firm Value and Stakeholder Responsibility: Evidence from Indonesia’s Cement Industry Hardana, Ali; Zaini, Zaki; Husen Subana, Dadang; Wahyu Utami, Try
Etihad: Journal of Islamic Banking and Finance Vol. 5 No. 2 (2025)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v5i2.11873

Abstract

Introduction: This study examines the effect of cost accounting information on the increase in company value and the fulfillment of stakeholder responsibilities in cement companies listed on the Indonesia Stock Exchange (IDX) during 2016–2021. Research Methods: The research uses simple linear regression for causality testing, one-way ANOVA, and independent sample tests for comparative analysis, with a 5% significance level. Results: The findings show that cost accounting information significantly affects firm value, particularly in calculating cost of goods manufactured. Higher firm value improves the company's ability to meet its obligations to stakeholders, including paying dividends to shareholders, covering loan interest to creditors, paying salaries to employees, and fulfilling tax responsibilities to the government. Conclusion: The study also identifies significant differences among public cement companies regarding firm size, dividend payments, tax burden, and interest expenses. However, salary expenses did not show significant differences. These results highlight the strategic importance of accurate cost accounting in enhancing financial performance and maintaining stakeholder trust.
Management of Problematic Receivables in Islamic Banks: Monitoring, Strategies, and Risk Mitigation Ulhaq, Faris Zia; Kurniawan, Kurniawan; Sobana, Dadang Husen
Journal of Economics, Management, Accounting and Computer Applications Vol. 1 No. 2 (2024)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v1i2.16

Abstract

This study examines the management of problematic receivables in Islamic banks, focusing on monitoring mechanisms, resolution strategies, and risk mitigation. The high Non-Performing Financing (NPF) ratio poses a significant challenge to Islamic banks, threatening their liquidity and reputation. This study evaluates the effectiveness of categorizing problematic receivables, from performing to non-performing financing. The findings indicate that rescue and resolution strategies can effectively reduce the NPF ratio. A case study of PT BPRS Harta Insan Karimah Parahyangan revealed that in 2023, the gross NPF ratio was 1.92%, and the net NPF ratio was 1.50%. Measures to further minimize the NPF ratio include: monitoring financing in the performing category and deposit funds, implementing rescue and resolution steps for problematic receivables, enhancing financing expansion with prudential principles, establishing Allowance for Earning Assets Losses (PPAP), and write-offs. Risk mitigation for problematic receivables can be carried out through.
Analisis Manajemen Risiko Keuangan dan Implementasi Strategi pada Perusahaan Travel Internasional: Studi Kasus Mytravelink Bandung Kamaludin, Asep; Jabbar, Bella Hidayat Rohul; Sobana, Dadang Husen
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.949

Abstract

In the modern financial landscape, risk is an inevitable element that must be managed systematically to maintain corporate stability. Risks emerge from uncertainties driven by internal and external factors such as market volatility, government policies, and global economic fluctuations. This study aims to examine the concept of financial risk and relevant mitigation strategies for financial institutions and corporations, illustrated through a case study of MyTravelink, an international travel company based in Bandung. Using a descriptive qualitative approach through library research and empirical case analysis, data were collected from academic literature, official regulations, and direct observations of foreign exchange risk at MyTravelink. The findings reveal four main categories of financial risk, market, credit, liquidity, and operational, each requiring different mitigation strategies, including hedging, portfolio diversification, and strengthening corporate governance (GCG). The MyTravelink case shows how euro-to-rupiah exchange rate fluctuations during global crises increased operational costs, and how hedging strategies combined with adaptive contract policies effectively reduced potential losses. The study highlights the importance of a structured risk management process, identification, measurement, control, and monitoring, supported by decision-making theories such as Classical Decision Theory, Prospect Theory, and Contingency Theory. A consistent and adaptive risk management culture is essential for maintaining financial resilience and sustaining business opportunities.
Understanding Pilgrimage Tourist Satisfaction: Determinants, Revisit Intention, and Word of Mouth in Java Indonesia Dadang Husen Sobana; Vemy Suci Asih; Setiawan Setiawan; Elsa Yulandri
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10737

Abstract

Purpose: This study examines the determinants of pilgrimage tourist satisfaction and analyzes its implications for revisit intention and Word-of-Mouth (WoM). Specifically, it explores the roles of religiosity, place attachment, destination image, emotional experience, and worldly desires in shaping satisfaction within pilgrimage tourism destinations.Design/Methodology: A quantitative approach was employed using a cross-sectional survey design. Data were collected through a questionnaire survey conducted from 240 pilgrims visiting major Wali Songo pilgrimage destinations in Java, Indonesia. The proposed relationships among variables were tested using variance-based Structural Equation Modeling (SEM-PLS).Findings: The results show that destination image and worldly desires have a positive and significant effect on tourist satisfaction. In contrast, religiosity, place attachment, and emotional experience do not significantly influence satisfaction. Tourist satisfaction positively affects revisit intention but does not directly influence WoM. Revisit intention, however, demonstrates a positive effect on Word of Mouth (WoM).Practical Implications: These findings suggest that pilgrimage destination managers should focus on strengthening destination image and addressing visitors’ experiential and personal motivations to enhance satisfaction and encourage repeat visits. Strategies that emphasize revisit intention may be more effective in generating positive WoM than relying solely on satisfaction-based recommendations.Originality/Value: This study contributes to pilgrimage tourism literature by positioning worldly desires as a key determinant of tourist satisfaction, offering a more comprehensive understanding of pilgrim motivation beyond purely spiritual dimensions. The results provide empirical insights for developing experience-oriented and sustainable pilgrimage tourism management strategies.
Analisis keunggulan komparatif Produk Halal dalam Perdagangan Internasional Rahmawati, Reni; Sobana, Dadang Husen
Likuid Jurnal Ekonomi Industri Halal Vol. 3 No. 2 (2023): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v3i2.26863

Abstract

Penelitian ini bertujuan untuk mengetahui Keunggulan komparatif produk halal dalam perdagangan Internasional. Munculnya lembaga sertifikasi halal di seluruh dunia menunjukkan bahwa isu halal telah menjadi tren global, membuat barang halal lebih banyak tersedia dalam perdagangan global. Dengan meninjau materi terkait dan memantau proses penerapan sistem jaminan halal Indonesia, studi ini menggunakan metodologi deskriptif kualitatif. Informasi diperoleh dari jurnal, buku, dan sumber elektronik. Temuan studi tersebut menunjukkan bahwa persiapan produk halal sudah dilakukan untuk memperluas pasarnya ke luar negeri, khususnya di Indonesia. Sebagai negara agraris dan maritim dengan potensi ekonomi yang besar, Indonesia memiliki keunggulan komparatif.
Co-Authors Ade Suryawirawan Adhani, Annisa Aep Kusnawan Agis Muksin Agustin, Widya Nur Alawi, Nabil Muhammad Ali Hardana Anjani, Melani Salsabila Annisha Diva Nurizzah Sadiq Arbian Jihari Ramasuna Arvin Isnandar Dadang Saepudin Elsa Yulandri Elsa Yulandri Elsa Yulandri Elsa Yulandri Endang Jumali Evi Sopiah, Evi Fachrurazy Fachrurazy Fachrurazy, Fachrurazy Fariz, Luthfi Ahmad Fauzi Zulfikar Ahmad Giatri Divianis Ginanjar Hasanudin Gojali, Dudang Habibah, Sri Hermawati, Dela Hermawati Hidayat, Ari Ibrahim, Asep Warsa Iir Abdul Haris, Iir Abdul Ikaputera Waspada Iman Supratman Irfan Firmansyah Irpan Jamil Iza Fardan Nuha Jabbar, Bella Hidayat Rohul Jajang Nurjaman Juliana Juliana Kamaludin Yusup, Deni Kamaludin, Asep Kamil, Musthofa Kurniawan Kurniawan Kusumawadani, Ayu Latifah Wulandari Binti Asbaruna Layusa, Nadia Maya Sari Melani Melani Mia Lasmi Wardiyah, Mia Lasmi Muhamad Fuji Hakiki Muhamad Imaduddin Muhammad Al Mighwar Nabil Muhammad Alawi Nasim, Arim Noraziah Che Arshad, Noraziah Che Nugraha Nurfitri Harkunti Kemala Hayati Prakoso, Firza Agung Putri, Pujiyanti Nurul Quraisyn, Aisyah Quraisyn Rahmawati, Reni Rahmawati, Windi Ramdani Wahyu Sururie Reni Rahmawati Reviandy Azhar Ramdhani Ricky Hamzah Ridwan Ismail Gorib Rifaldy, Rizky Rima Hikmatul Karimah Rojak, Fadel Mohamad Roudhatul Jannah Saepul Akbar, Yosep Setiawan Setiawan Siska Rahmayanti Siti Nurazizah, Fitri Sri Habibah Sulaeman Jajuli Tajul Arifin Tristan Rokhmawan Try Wahyu Utami Ulhaq, Faris Zia Uus Ahmad Husaeni Vemy Suci Asih Zaini, Zaki