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All Journal Al-'Adalah 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) Economics and Digital Business Review Finansha: Journal of Sharia Financial Management Al-Muamalat : Jurnal Ekonomi Syariah Talaa : Journal of Islamic Finance Milkiyah: Jurnal Hukum Ekonomi Syariah Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Journal of Islamic Economics and Business Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series 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 JPS (Jurnal Perbankan Syariah) Iqtisad : Journal of Islamic Economic and Civilization
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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Analisis Perbandingan Metode Full Costing Dan Variabel Costing Dalam Penentuan Harga Pokok Produksi Dan Harga Jual Pada UMKM Rcroastery.Id Di Kabupaten Bandung Melani, Melani; Divianis, Giatri; Sobana, Dadang Husen; Karimah, Rima Hikmatul
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2102

Abstract

This study analyzes the calculation of the cost of goods manufactured (COGM) using full costing and variable costing methods, focusing on their implications for pricing and profits at RCRoastery.id in Bandung District. A qualitative descriptive approach is used, with data collected through observation, interviews, and documentation. The analysis reveals that the full costing method results in a total COGM of IDR 40,200,000, a unit cost of IDR 114,857, and a selling price of IDR 183,771. In contrast, the variable costing method produces a total COGM of IDR 39,950,000, a unit cost of IDR 114,142, and a selling price of IDR 182,528. The IDR 250,000 difference in COGM is due to fixed cost allocation in full costing. The full costing method yields a net profit of IDR 23,009,468, while the variable costing method generates IDR 15,291,468. These findings suggest that full costing provides a comprehensive view of production costs, while variable costing is better for competitive pricing. The study recommends MSMEs choose a method aligned with strategic goals: full costing for holistic cost management and variable costing for efficiency and market competitiveness.
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.
The Contribution of Islamic Financial Instruments to Maritime Development: Evaluation and Policy Recommendation for Maluku Regions Shalihah, Mar'atun; Yarusain Amin, Deny; Yaman, Afdhal; Husen Sobana, Dadang; Syarif, Abdul Rilan
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 4 No. 1 (2025): Milkiyah: Jurnal Hukum Ekonomi Syariah, Vol. 4 No. 1 2025
Publisher : Sekolah Tinggi Agama islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v4i1.1454

Abstract

Maritime development in the Indonesian archipelago faces structural challenges, particularly in obtaining inclusive, sustainable, and locally suitable funding in Maluku. To address these issues, Islamic financing system is considered as a potential alternative to conventional system, using instruments based on Maqasid al-sharia principles. This study aims to evaluate five Islamic financial instruments focusing on productive Waqf, Mudharabah, Ijarah, Musyarakah, and Sukuk, in supporting the development of maritime regions in Maluku. We used MCDA with AHP and TOPSIS methods to evaluate these instruments. The evaluation criteria were economic feasibility, Sharia compliance, risk management, social support, and environmental impact. The results rank instruments, with productive Waqf being the most effective, followed by Mudharabah, Ijarah, and then Musyarakah and Sukuk being less suitable. The study reveals that productive Waqf is at the top due to its non-commercial nature, community participation, and reaching marginalised groups. Mudharabah is considered good for micro and small businesses with profit-sharing. Ijarah is for financing assets without ownership transfer. Musyarakah and Sukuk are less flexible for coastal communities. The findings of this study highlight that Islamic financing systems have an essential role in guiding decision-making in the maritime development. 
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.
Strengthening Financial Literacy and Inclusion in Islamic Cooperatives Through Mentorship and Counseling in Indonesia Husen Sobana, Dadang; Kamaludin Yusup, Deni; Suci Asih, Vemy; Yulandri, Elsa; Zulfikar Ahmad, Fauzi
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

West Java has a higher Sharia financial inclusion index than the national financial inclusion index, but this is not followed by the Islamic literacy index. This study aims to measure the increase in Islamic financial literacy and inclusion in the Islamic cooperative sector (BMT/KSPPS) before and after mentoring and counseling programs related to Islamic financial inclusion and literacy in West Java communities. The method used in this study is the Community-Based Participatory Research (CBPR) Method. The type of data used is primary data, which is obtained from the results of questionnaires and interviews in the field. The objects of service are categorized into two, namely mentoring programs for administrators and members of the BMT Al Muhsinin KSPPS, and community extension programs, and members of the ta'lim council in the BMT Al Muhsinin area. The data analysis technique uses a paired sample t-test difference test, with pre and post-test data related to Islamic financial literacy and inclusion. The results showed that there were significant differences before and after the mentoring and counseling. The four clusters carried out by mentoring and counseling began to understand more deeply important aspects of Islamic cooperatives such as the role of the Islamic supervisory board, the sales and purchase contracts used, daily practices, and profit-sharing ratios. With enhanced understanding, cooperative members and the general public have better access to Islamic financial services, which in turn can improve their economic well-being and support local economic development.
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.
Co-Authors Adhani, Annisa Aep Kusnawan, Aep Afdhal Yaman Agis Muksin Agustin, Widya Nur Al Mighwar, Muhammad Alawi, Nabil Muhammad Anjani, Melani Salsabila Annisha Diva Nurizzah Sadiq Arbian Jihari Ramasuna Dadang Saepudin Divianis, Giatri Endang Jumali Evi Sopiah, Evi Fachrurazy Fachrurazy Fachrurazy, Fachrurazy Fuji Hakiki, Muhamad Ginanjar Hasanudin Gojali, Dudang Habibah, Sri Hermawati, Dela Hermawati Hidayat, Ari Ibrahim, Asep Warsa Iir Abdul Haris, Iir Abdul Irpan Jamil Jajang Nurjaman Juliana Juliana Kamaludin Yusup, Deni Kamil, Musthofa Karimah, Rima Hikmatul Kusumawadani, Ayu Latifah Wulandari Binti Asbaruna Layusa, Nadia Melani Melani Mia Lasmi Wardiyah, Mia Lasmi Muhamad Imaduddin Nabil Muhammad Alawi Nasim, Arim Nurfitri Harkunti Kemala Hayati Putri, Pujiyanti Nurul Quraisyn, Aisyah Quraisyn Rahmawati, Windi Ramdani Wahyu Sururie Reni Rahmawati Ricky Hamzah Ridwan Ismail Gorib Rifaldy, Rizky Roudhatul Jannah Saepul Akbar, Yosep Setiawan Setiawan Shalihah, Mar'atun Siska Rahmayanti Siti Nurazizah, Fitri Sri Habibah Suci Asih, Vemy Sulaeman Jajuli Supratman, Iman Syarif, Abdul Rilan Uus Ahmad Husaeni Vemy Suci Asih, Vemy Suci Yarusain Amin, Deny Yulandri, Elsa Zulfikar Ahmad, Fauzi