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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Economica: Jurnal Ekonomi Islam Jurnal Pengembangan Wiraswasta TSAQAFAH Jurnal Investasi Ilomata International Journal of Management Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Lentera Pengabdian Jurnal Abdimas Indonesia Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Karya Nyata: Jurnal Pengabdian Kepada Masyarakat LAN TABUR: JURNAL EKONOMI SYARIAH SEMANIS
Fahamsyah, Mohammad Hatta
Universitas Pelita Bangsa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Optimalisasi Manajemen Keuangan UMKM Berbasis Prinsip Ekonomi Syariah Mohammad Hatta Fahamsyah; Adriana Syariefur Rakhmat; Muhammad Najamuddin Dwi Miharja
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): Maret : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i1.3119

Abstract

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.
Pengaruh Book Tax Differences terhadap Pertumbuhan Laba pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Denadia Nita Sarani; Mohammad Hatta Fahamsyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.11964

Abstract

This study aims to examine the effect of Book Tax Differences on earnings growth in food and beverage companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The independent variables consist of Permanent Differences (PPBTD), Temporary Differences (PTBTD), Large Positive Book-Tax Differences (LPBTD), and Large Negative Book-Tax Differences (LNBTD), while earnings growth serves as the dependent variable. PPBTD is measured by the ratio of total permanent differences to total assets, PTBTD by the ratio of total temporary differences to total assets, and LPBTD and LNBTD are classified using the top and bottom 20 percent quantiles, respectively. Earnings growth is calculated based on the change in net income from the previous year. The sample comprises 44 companies, resulting in 176 firm-year observations over four years. The findings indicate that PPBTD and PTBTD do not have a statistically significant effect on earnings growth. In contrast, LPBTD and LNBTD exhibit a significant negative effect on earnings growth. Furthermore, LNBTD demonstrates the strongest and most dominant negative influence. These results suggest that substantial discrepancies between accounting income and taxable income, particularly large negative differences, may signal a decline in firms’ earnings performance.
PENGARUH TOTAL HUTANG, BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PT. SUMBER ALFARIA TRIJAYA, TBK (ALFAMART) PERIODE 2015-2024 Gina Nopiyanti; Mohammad Hatta Fahamsyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7416

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh total hutang, biaya operasional, dan penjualan terhadap laba bersih PT. Sumber Alfaria Trijaya Tbk (Alfamart) selama periode 2015-2024. Masalah penelitian timbul dari fluktuasi laba bersih perusahaan ritel, yang dipengaruhi oleh struktur keuangan dan operasional. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda dengan data sekunder diperoleh dari laporan keuangan kuartal keempat (Q1-Q4) perusahaan, dan analisis dilakukan menggunakan SPSS 25. Hasil penelitian menunjukkan secara parsial bahwa total hutang memberikan pengaruh signifikan positif terhadap laba bersih, nilai Sig 0,002 < 0,05 dan t-hitung 3,291 > t-tabel 1,688, biaya operasional tidak memberikan pengaruh signifikan dengan Sig 0,979 > 0,05 dan t-hitung 0,026 < t-tabel 1,688, dan penjualan memberikan pengaruh signifikan positif dengan Sig 0,002 dan t-hitung 3,383 > t-tabel 1,688, secara simultan semua variabel berpengaruh signifikan terhadap laba bersih. Penelitian ini memberikan wawasan bagi manajemen dalam mengoptimalkan struktur hutang dan strategi penjualan guna meningkatkan profitabilitas.
APA YANG MEMPENGARUHI MAHASISWA UNTUK BERINVESTASI DI PASAR MODAL? Nur Sholihink; Mohammad Hatta Fahamsyah
Jurnal Investasi Vol. 8 No. 1 (2022): Jurnal Investasi Januari 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i1.183

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh literasi keuangan, experienced regret, dan risk tolerance terhadap keputusan investasi mahasiswa Universitas Pelita Bangsa. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode quota sampling, yaitu teknik untuk menentukan jumlah sampel dengan cara menentukan kriteria-kriteria tertentu sesuai dengan tema penelitian sehingga jumlah (kuota) sampel yang ingin digunakan untuk penelitian bisa tercapai. Untuk menguji hipotesis, penelitian ini menggunakan data primer yang diperoleh dengan cara menyebarkan kuesioner kepada 100 responden dan diolah dengan menggunakan smartPLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap keputusan investasi. Experienced regret juga berpengaruh positif signifikan terhadap keputusan investasi. Risk tolerance juga berpengaruh positif signifikan terhadap keputuan investasi .
DAMPAK PPN 12%, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP EFEKTIVITAS MODAL KERJA DENGAN STRATEGI KEUANGAN SEBAGAI PEMODERASI: (STUDI PADA INDUSTRI MAKANAN DAN MINUMAN DI BEI) Stevanus Willyam Adi Setiawan; Mohammad Hatta Fahamsyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3724

Abstract

Introduction: This study examines the effect of a 12% Value Added Tax (VAT) policy, sales growth, and asset structure on the effectiveness of working capital, with financial strategy as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The aim of this study is to explore how changes in fiscal policy and internal company factors interact in influencing financial efficiency and liquidity.Methods: Using a quantitative panel data approach, this study employs Moderated Regression Analysis (MRA) to test the causal relationship between the independent variables (VAT policy, sales growth, and asset structure) and the dependent variable (working capital effectiveness), as well as the moderating role of financial strategy. MRA allows the inclusion of interaction terms to identify how the moderating variable strengthens or weakens the main relationships.Results: Asset structure has a significant positive impact on working capital effectiveness, whereas the 12% VAT policy and sales growth do not. Furthermore, financial strategy significantly moderates the relationship between asset structure and working capital effectiveness, thereby strengthening the positive influence between them.Conclusion and suggestion: Companies with a solid financial strategy can improve their liquidity efficiency and mitigate the financial pressures posed by the VAT increase. These findings demonstrate the importance of sound financial management and an adaptive strategy for maintaining operational stability amidst a changing fiscal environment. Keywords: 12% VAT Policy, Asset Structure, Capital Effectiveness, Financial, MRA, Sales Growth, Strategy, Working
Digitalization and Sharia Financial Literacy as Strategies for MSME Empowerment in Bekasi Regency Mohammad Hatta Fahamsyah; Muhammad Najamuddin Dwi Miharja; Adrianna Syariefur Rakhmat; Muhammad Hamdan Ainulyaqin; Gina Nopiyanti
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1386

Abstract

Micro, Small, and Medium Enterprises play an important role in supporting regional economic development; however, they continue to face challenges related to digital technology adoption and effective financial management. Limited digital literacy and insufficient understanding of sharia-based financial practices often hinder business competitiveness and sustainability. This community service program aimed to enhance the capacity of business owners in utilizing digital technology for marketing activities and implementing sharia-based financial management practices to support sustainable business growth. The program was conducted on June 6, 2026, in Bekasi Regency and involved fifteen micro, small, and medium enterprise owners. The methods employed included socialization, training sessions, hands-on practice, mentoring, and evaluation through pre-activity and post-activity assessments. The training materials covered digital marketing strategies, the use of social media and online marketplaces, digital financial recording, and financial management based on sharia principles. The results demonstrated a significant improvement in participants' understanding of business digitalization and sharia financial management. Participants showed increased ability to utilize digital platforms for marketing, operate digital bookkeeping applications, and manage business finances more systematically. Furthermore, most participants successfully implemented digital marketing practices and financial recording systems in their business operations. The program indicates that the integration of digitalization and sharia-based financial management can effectively improve the capacity, competitiveness, and sustainability of micro, small, and medium enterprises.
Artificial Intelligence Readiness, Digital Infrastructure, and Sustainable Profitability: Evidence from Bank Syariah Indonesia Mohammad Hatta Fahamsyah; Dian Sulistyorini Wulandari; Muhammad Najamuddin Dwi Miharja; Listian Indriyani Achmad; Nizar Febriana; Rifki Saputra
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v8i1.212

Abstract

Introduction: The rapid advancement of Artificial Intelligence (AI) and digital transformation has significantly reshaped the Islamic banking industry, requiring financial institutions to strengthen technological capabilities while maintaining sustainable performance. This study aims to examine the effects of Artificial Intelligence Readiness and Digital Infrastructure on the Profitability of Islamic Commercial Banks in Indonesia, with Sustainability Performance serving as a mediating variable. Methods: This study employs a quantitative explanatory research design using secondary panel data collected from the Annual Reports, Sustainability Reports, and audited financial statements of Islamic Commercial Banks in Indonesia during the 2020–2025 period. Artificial Intelligence Readiness, Digital Infrastructure, and Sustainability Performance are measured using disclosure indices developed through content analysis, while Profitability is measured using Return on Assets (ROA). The data are analyzed using panel regression and mediation analysis. Results: The findings indicate that Artificial Intelligence Readiness and Digital Infrastructure positively influence Sustainability Performance. Furthermore, Artificial Intelligence Readiness, Digital Infrastructure, and Sustainability Performance have positive and significant effects on profitability, indicating that sustainability performance partially mediates the relationship between digital capabilities and financial performance. These findings demonstrate that technological readiness and digital infrastructure contribute to improving operational efficiency, governance quality, and the long-term financial performance of Islamic Commercial Banks. Conclusion and Suggestion: The study concludes that integrating AI readiness with robust digital infrastructure supports sustainable profitability through improved sustainability performance. Islamic Commercial Banks are therefore encouraged to strengthen investments in AI technologies, digital infrastructure, and sustainability initiatives as integrated strategic priorities. Future research is recommended to expand the observation period, include cross-country Islamic banking data, and incorporate additional variables such as digital innovation capability, cybersecurity readiness, and corporate governance to provide a broader understanding of sustainable digital transformation in the Islamic banking sector.
Beyond Profit: The Role of ESG Disclosure in Enhancing Financial Performance of Bank Syariah Indonesia Mohammad Hatta Fahamsyah; Muhammad Najamuddin Dwi Miharja; Stevanus Willyam Adi Setiawan
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3242

Abstract

The growing adoption of Environmental, Social, and Governance (ESG) principles has transformed the banking industry from a profit-oriented business model toward sustainable value creation. In the Islamic banking sector, ESG disclosure is closely aligned with the principles of Maqasid al-Shariah, which emphasize ethical conduct, transparency, social responsibility, and environmental stewardship. This study aims to examine the effect of ESG disclosure on the financial performance of Islamic commercial banks in Indonesia during the 2020–2025 period. The research employs a quantitative explanatory approach using panel data obtained from the annual reports and sustainability reports of Islamic commercial banks. ESG disclosure is measured through the environmental, social, and governance dimensions, while financial performance is represented by Return on Assets (ROA) and Return on Equity (ROE). Panel data regression analysis is applied to evaluate both the partial and simultaneous effects of ESG disclosure on financial performance. The findings indicate that environmental, social, and governance disclosures each have a positive and significant effect on financial performance, while the three dimensions jointly contribute to improving the profitability of Islamic banks. Among the ESG dimensions, governance disclosure demonstrates the strongest influence, highlighting the importance of transparency, accountability, and effective Shariah governance in achieving sustainable financial performance. These findings contribute to the literature on sustainable finance and Islamic banking by providing empirical evidence from Indonesia and offer practical implications for banking practitioners, regulators, and investors in strengthening ESG implementation to enhance long-term competitiveness and sustainable value creation.
Integrating Banking Fundamental Factors with Financial Technologies in Increasing Banking Performance Adrianna Syariefur Rakhmat; Mohammad Hatta Fahamsyah; Preatmi Nurastuti; Muhammad Hamdan Ainulyaqin
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1054

Abstract

The existence of innovation involving the adoption of technology in banking has boosted financial performance, where banks get sizable benefits. The use of technology in financial services or known as fintech not only produces new products and models in financial services, but has created solutions. This research is a quantitative research with secondary data sourced from the Financial Services Authority and Bank Indonesia from April 2020 to April 2023. The object of this research is all banks in Indonesia whose data has been aggregated. The variables used in the research are fintech as the independent variable, and banking profitability as the dependent variable, then adding banking fundamentals as a control variable . Meanwhile the analysis technique to be used is Ordinary Least Square (OLS). Fintech can optimize its role in supervising customers which can have an impact on minimizing non-performing loans so that it can increase profitability. The next thing is that even though costs increase it can actually increase profitability. The role of fintech in this case is that although the adoption of fintech will increase costs, profitability will also increase. The level of financing represented by LDR can be maximized in percentage in order to increase profitability.
Profit-Loss Sharing in Islamic Banking: Global Insights from a Systematic Review Mohammad Hatta Fahamsyah; Nisful Laila; Adrianna Syariefur Rakhmat; Malik Shahzad Shabbir
Economica: Jurnal Ekonomi Islam Vol. 14 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.2.26021

Abstract

Islamic banking emerged as a response to the limitations of interest-based financial systems, offering alternative models rooted in Shariah principles—chief among them the profit-and-loss sharing (PLS) mechanism. This study re-examines the implementation of PLS in Islamic banks, identifying key challenges and outlining directions for future research within the framework of Shariah-compliant financial practices. Employing a systematic literature review of Scopus-indexed journal articles, the study compares theoretical foundations and empirical evidence surrounding PLS applications in contemporary Islamic banking. Findings indicate that PLS practices remain only partially aligned with Shariah principles, constrained by insufficient regulatory oversight, heightened credit risk, and moral hazard concerns. The study also identifies critical gaps in community awareness and operational management, underscoring the need for product innovation, stronger governance structures, and targeted educational initiatives. These insights point to three strategic priorities for stakeholders: enhancing governance to mitigate moral hazards, integrating macroeconomic policy support to improve PLS scalability, and expanding public education to close knowledge gaps. Together, these measures can support a more sustainable, equitable, and competitive Islamic banking sector.
Co-Authors Adriana Syariefur Rakhmat Adrianna Syariefur Rakhmat Afif Mustafid Taftazani Agung Tri Permana Denadia Nita Sarani Dian Sulistyorini Wulandari Gina Nopiyanti Gina Nopiyanti Hamdan Ainul Yaqin Hayati, Cucu Isna Yulianawati Maryatmi Kusumaningtyas, Menur Listian Indriyani Achmad Listian Indriyani Ahmad Malik Shahzad Shabbir Muhammad Hamdan 'Ainulyaqin Muhammad Najamuddin Dwi Miharja Muhammad Najamuddin Dwi Miharja Nisful Laila Nizar Febriana Nur Sholihink Preatmi Nurastuti Rifki Saputra Stevanus Willyam Adi Setiawan Stevanus Willyam Adi Setiawan Yos Soejarminto