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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Idarotuna : Jurnal of Administrative Science Moderasi : Journal of Islamic Studies Khidmatuna: Jurnal Pengabdian Masyarakat
Yuli Dwi Yusrani Anugrah
Institut Agama Islam Syarifuddin Lumajang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Capital Structure and Dividend Policy Mei Eka Wardini; Yuli Dwi Yusrani Anugrah; Muhammad Farid; Alfiatul Laili
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v4i2.2106

Abstract

The Capital Structure describes the combination of various components on the right side of the balance sheet. In general, it is a combination of debt and equity where the composition of the company's debt and capital will determine the dividend policy of the company's value. The value of the company reflects the present value of the expected income in the future. The financial management function can maximize the value of the company. Optimal capital structure will also affect dividend policy and high dividend payout will be responded by investors as a sign that the company is in good condition. A high dividend policy will also be responded to by an increase in share prices which will increase the value company.
Peningkatkan Nilai Pendidikan dan Daya Tarik Wisata Sungai Ilmu Tumpak Selo Desa Petahunan Lumajang Ibad, Taqwa Nur; Anugrah, Yuli Dwi Yusrani; Masyhuri, Muhammad; Maya, Iklilah Arum; Mujib, Abdul; Qomaria, Lailatul
Khidmatuna: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): November
Publisher : Lembaga Penerbitan, Penelitian dan Pengabdian Masyarakat (LP3M) Institut Agama Islam Syarifuddin Lumajang Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/khidmatuna.v5i1.3262

Abstract

Pendidikan dan wisata merupakan dua aspek penting dalam menggali potensi suatu wilayah. Sungai ilmu Tumpak Selo memiliki peran yang signifikan dalam memadukan dua aspek tersebut. Penelitian ini bertujuan untuk meningkatkan nilai-nilai pendidikan dan daya tarik wisata melalui Sungai Ilmu Tumpak Selo. Hasil penelitian menunjukkan bahwa sungai ilmu, selain sebagai sumber air juga memiliki makna simbolis sebagai sungai pengetahuan yang kaya akan nilai pendidikan. Dengan memanfaatkan sumber daya alam sekitar program pendidikan yang terkait dengan lingkungan, keberlanjutan dan keanekaragaman hayati dapat dikembangkan. Selain nilai pendidikan, kawasan sekitar Tumpak Selo juga memiliki daya tarik wisata yang menarik. Keindahan alam, air yang jernih dan bersih ini memberikan pengalaman yang baik untuk para pengunjung. Pengembangan infrastruktur pariwisata yang berkelanjutan dapat meningkatkan daya tarik wisata Tumpak Selo sambil menjaga kelestarian lingkungan. Dengan menyelaraskan pendidikan dan wisata melalui sungai ilmu, dapat diciptakan model pengelolaan yang holistik. Peningkatan kesadaran masyrakat terhadap pentingnya pendidikan dan pelestarian alam dapat menjadi modal utama dalam mencapai tujuan ini. Diharapkan hasil penelitian ini dapat memberikan kontribusi pada peningkatan nilai- nilai pendidikan dan daya tarik wisata melalui sungai ilmu, khususnya Tumpak Selo
Multi Akad dalam Transaksi Paylater: Tinjauan Maqashid Syari’ah terhadap Fatwa MUI dan Darul Ifta’ Mesir Serta Implikasinya Pada Preferensi Gen Z Muslim di Indonesia Rifa, Saadatu Mukarromatil Arifah; Anugrah, Yuli Dwi Yusrani; Ichfan, Hoirul
Moderasi : Journal of Islamic Studies Vol. 5 No. 1 (2025): June
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v5i1.130

Abstract

This study aims to examine the phenomenon of “multi-contract” (multi akad) in paylater transactions from the perspective of maqāṣid al-sharī‘ah, while comparing the legal opinions (fatwas) issued by the Indonesian Ulema Council (MUI) and Egypt’s Dar al-Ifta’ al-Misriyyah. The research also explores the implications of these fatwas for the financial preferences and consumption behavior of Muslim Generation Z in Indonesia and Egypt. Methodologically, this study employs a qualitative descriptive–comparative approach through fatwa documentation analysis, literature review on maqāṣid al-sharī‘ah, and surveys and interviews with Gen Z respondents from both countries. The findings reveal that paylater contracts often involve elements of riba (usury), gharar (uncertainty), and potential exploitation, thus failing to fully realize the objectives of maqāṣid al-sharī‘ah such as the protection of wealth (ḥifẓ al-māl), justice (‘adl), and public welfare (maṣlaḥah). Regarding fatwa perspectives, MUI emphasizes that the paylater mechanism itself is not inherently problematic; rather, the issue lies in the interest-based contracts that constitute riba. Meanwhile, although Dar al-Ifta’ has not issued a specific fatwa on paylater services, its methodological approach emphasizes wasatiyyah (moderation) and maqāṣid-based reasoning in legal determinations. The survey results indicate that Muslim Gen Zs in both countries demonstrate growing sharī‘ah awareness, yet remain open to adopting paylater services as part of the digital lifestyle. Differences in regulatory and fatwa contexts lead to distinct preferences: Indonesian Gen Z tends to be more cautious toward interest-bearing paylater schemes, while Egyptian Gen Z is more influenced by perceived benefits, technological access, and levels of Islamic financial literacy. The study concludes by emphasizing the need for sharī‘ah-based financial education and digital literacy aligned with maqāṣid al-sharī‘ah, as well as the development of compliant paylater models for Muslim Gen Zs in the digital era. This research contributes theoretically to the discourse on Islamic digital finance contracts and provides practical insights for policymakers, financial institutions, and fintech developers to design fair and maṣlaḥah-oriented paylater products.
Model Perencanaan Infrastruktur Desa dalam Perspektif Pembangunan Berkelanjutan Dwi Yusrani Anugrah, Yuli; Arifah , Sa’adatu Mukarromatil; Rohman , Taufiqur
Idarotuna : Journal of Administrative Science Vol. 6 No. 2 (2025): November
Publisher : Program Study Office Adminstrative of Akademi Komunitas Teknologi Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/idarotuna.v6i2.156

Abstract

Effective village infrastructure planning requires a model that balances technical aspects with active community participation, a core principle of sustainable development. This research critically examines the infrastructure planning process in Wates Kulon Village, Ranuyoso District, Lumajang Regency, through the lens of sustainable development. While the formal procedure for formulating the Medium-Term Village Development Plan (RPJMDes) adheres to the national regulation (Permendagri No. 114/2014), this qualitative descriptive study identifies a critical flaw: a participation gap. Findings reveal that minimal community involvement in the planning and monitoring stages has led to a misalignment between the documented plans and the community's actual needs and aspirations. Consequently, the resulting infrastructure projects risk being underutilized or unsustainable. This study concludes that the existing planning model is procedurally correct but substantively deficient. It proposes a shift towards a more participatory and inclusive planning model that actively integrates community voice as a fundamental component, thereby ensuring that village infrastructure development is not only accountable but also socially sustainable and responsive to local interests.
Co-Authors ABDUL MUJIB Alfiatul Laili Arifah , Sa’adatu Mukarromatil Elin Dinata Putri Hamidah Wafi Masruro Ibad, Taqwa Nur Ichfan, Hoirul Ladys Like Arifin Mahfuddhotul Laila Masyhuri, Muhammad Maya, Iklilah Arum Mei Eka Wardini Muhammad Farid Nadia Nandaningsih Qomaria, Lailatul Qurrotin Nuril Jannah Qurrotul Aidah Rif'ah Fadilah Rifa, Saadatu Mukarromatil Arifah Rohman , Taufiqur Zulfiatur Rosyida