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<![CDATA[Ecopreneurship Berbasis Pengelolaan Sampah dan Penciptaan Nilai Tambah Ekonomi ]]>
<![CDATA[Novi Puspitasari]]>;
<![CDATA[Nurul Hidayat]]>;
<![CDATA[Intan Kartika setyawati]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akademisi Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Jurnal Pengabdian Masyarakat Akademisi ]]>
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DOI: 10.54099/jpma.v1i1.67
<![CDATA[Kegiatan utama ecopreneurship adalah pengelolaan sampah, minimal sampah di lingkungan tempat tinggal. Namun, mengatasi persoalan pengelolaan sampah bukan hal yang sederhana mengingat sampah memiliki asal usul yang panjang. Kegiatan pengabdian ini berupa peningkatan wawasan dan kesadaran menjaga lingkungan dalam bentuk sosialisasi tentang pentingnya pengolahan sampah dari rumah. Metode untuk pelaksanaan kegiatan pengabdian pada masyarakat ini menggunakan metode ceramah dan diskusi serta mini workshop tentang cara pengolahan bahan sampah menjadi kerajinan tangan yang bernilai ekonomis. Pelaksanaan kegiatan ini diawalai dengan pemateri memberi ilustrasi tentang bagaimana membentuk, mengelola Bank Sampah. Persyaratan menjadi nasabah sangat mudah. Mekanisme nya juga sederhana, cukup mengumpulkan sampah bernilai di rumah masing masing, lalu mengumpulkan sampah tersebut sesuai dengan jadwal. Petugas Bank Sampah akan mencatat dan mengkonversi sesuai nilai rupiah tertentu. Kegiatan kedua dari program pengabdian ini adalah pelatihan sederhana (mini workshop) terkait dengan pengolahan limbah domestik menjadi barang layak pakai kembali. Salah satu limbah yang paling dominan dalam rumah tangga adalah plastik, terutama adalah plastik kresek yang dihasilkan dari kegiatan yang habis belanja di pasar atau di minimarket.]]>
<![CDATA[The Coffee Business Management with Islamic Symbols: Total Motivation Model and Shari’ah Enterprise Theory Approach ]]>
<![CDATA[Novi Puspitasari]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v12i1.787
<![CDATA[There is a coffee product under the brand BIKLA. This coffee is produced by the Pesantren (Islamic boarding school) cooperative located in Bangsalsari District, Jember Regency. This coffee is unique because on the front packaging it says "Barokah Ibrahimy", while on the back packaging it says "Barokah Rotibul Haddad from the students (santri). The purpose of this research is (1) exploring the application of business management in BIKLA coffee company; (2) explore the alignment of the implementation of business management in BIKLA coffee company with Total Motivation Model and Shari’ah Enterprise Theory. This research uses qualitative methods with a case study approach. Data is obtained by in-depth interviews and observations. The results showed that the company implemented collaborative business management, namely the merger of business management aimed for commercial and afterlife for production activities, human resource management, marketing, and finance. The application of business management on BIKLA coffee company can be in line with Shari’ah Enterprise Theory and with the Total Motivation Model]]>
<![CDATA[DETERMINAN STRUKTUR MODAL DALAM PERSPEKTIF PECKING ORDER THEORY PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Siti Kholifah]]>;
<![CDATA[Sumani Sumani]]>;
<![CDATA[Novi Puspitasari]]>
<![CDATA[ BISMA: Jurnal Bisnis dan Manajemen Vol 13 No 1 (2019) ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.19184/bisma.v13i1.10020
<![CDATA[This study aims to analyze the effect of firm size, business risk, asset growth, and profitability on capital structure and to examine the application of Pecking Order Theory (POT) in the companies. The population was all food and beverage companies listed in Indonesia Stock Exchange (IDX) in 2014-2016. This research used purposive sampling technique with the sample consisted of 14 companies. Data were sourced from the company financial reports published on IDX's website. Data were analyzed using multiple linear regression. The results showed that profitability had a significant effect on capital structure, while firm size, business risks, and asset growth did not affect the capital structure of the firm. Related to the application of POT, the results showed that there were 6 companies applying POT in 2014, 7 companies applying POT in 2015, and 8 companies applying POT in 2016. Keywords : Capital structure, pecking order theory, food and beverage company]]>
<![CDATA[ANALISIS REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN BUYBACK SAHAM PERUSAHAAN TERDAFTAR DI BEI 2020 ]]>
<![CDATA[Tatok Endhiarto]]>;
<![CDATA[Ainul Rahmawati]]>;
<![CDATA[Novi Puspitasari]]>
<![CDATA[ BISMA: Jurnal Bisnis dan Manajemen Vol 15 No 3 (2021) ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.19184/bisma.v15i3.28144
<![CDATA[This study aims to analyze the difference in abnormal return and trading volume activity before and after the announcement of the buyback of shares of IDX-listed companies in 2020. This study used a quantitative event study approach. The population in this study amounted to 57 companies, and the research sample amounted to 34 companies with a purposive sampling method. The observation period of this study was three days before the announcement and three days after the announcement of the share buyback. The research applied Paired Sample t-Test test when data are normally distributed and Wilcoxon Signed Ranks Test if the data is abnormally distributed. The test results show no significant difference in return and trading volume activity at the time before and after the announcement of the company's share buyback policy. This result indicates that asymmetric information between external and internal parties of the company is not much different so that investors cannot get abnormal returns on an ongoing basis or in a short period.]]>
<![CDATA[Analisis Sosial, Ekonomi, dan Keuangan pada Bagi Hasil dan Rugi Kerjasama Islam (Studi Kasus pada Bisnis Tembakau di Kabupaten Jember, Indonesia ]]>
<![CDATA[Novi Puspitasari]]>;
<![CDATA[Hari Sukarno]]>;
<![CDATA[Hikmah Wardatatul Hasanah]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 10 No. 2 (2021): October ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.36835/iqtishoduna.v10i2.1044
<![CDATA[The purpose of this study are: (1) to investigate the implementation of partnerships in the VOK tobacco business in an Islamic perspective, whether include mukhabarah, muzara’ah, or musaqah contract; (2) to explore the partnership implementation of VOK tobacco business on social, economic, and finance. This study use the snowball method with in depth interview. This research captured that there are two contracts of Islamic partnership on tobacco business, namely mukhabarah and muzara'ah. The social impact is the availability of jobs for people who do not own land/rice fields, thus helping the government to reduce unemployment and create close kinship in the community. The manifestation of the economic impact is that people who do not own land can still earn income for live. This study shows that there is a difference formula in calculating the profit sharing between the net farm income (NFI) and local culture formula. The local cultural formula does not use the real cost to count the net profit which is considered injustice. It is important to note that injustice is something that is against Islamic belief. Profit-sharing ratio between landowner and land tiller is 50%: 50% of net income.]]>
<![CDATA[ANALISIS PENGARUH EVA (ECONOMIC VALUE ADDED) DAN MVA (MARKET VALUE ADDED) TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Novi Puspitasari]]>;
<![CDATA[Halimatus Sa’diah]]>;
<![CDATA[Susanti Prasetiyaningtiyas]]>;
<![CDATA[Hari Sukarno]]>
<![CDATA[ VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies ]]>
Publisher : <![CDATA[Study Program of Management Faculty of Economics and Business University of Jember ]]>
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DOI: 10.19184/value.v1i1.31658
<![CDATA[Companies that are trying to enter the capital market aim to provide a general picture of the company, especially how the company is performing so that it can attract investors to invest their capital. Investors need measurement tools to inform the company's performance in order to get benefits or a profitable rate of return. This study aims to analyze the effect of Economic Value Added (EVA) and Market Value Added (MVA) on stock returns in pharmaceutical sub-sector companies. This research belongs to the type of quantitative research using a positivist paradigm. The population used is manufacturing companies in the pharmaceutical sub-sector with sampling using purposive sampling method to obtain samples that can represent the research criteria in order to obtain 8 companies that have met the specified criteria. The analytical method used is multiple linear regression analysis. From the results of the analysis, it is found that EVA (Economic Value Added) has no effect on stock returns, while MVA (Market Value Added) has an effect on stock returns of pharmaceutical manufacturing companies listed on the IDX for the 2015 – 2019 period.]]>
<![CDATA[PROPORSI DANA TABARRU’ DALAM PERSPEKTIF ISLAMIC SPLIT FUND THEORY ]]>
<![CDATA[Novi Puspitasari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2022.13.2.24
<![CDATA[Abstrak – Proporsi Dana Tabarru’ dalam Perspektif Islamic Split Fund TheoryTujuan Utama – Penelitian ini berupaya menganalisis efek klaim, retakaful, beban komisi, hasil investasi, dan cadangan dana tabarru’ terhadap proporsi dana tabarru’ pada perusahaan asuransi keluarga.Metode – Penelitian ini menggunakan analisis regresi linier berganda. Sampel penelitian adalah 91 laporan keuangan periode 2014-2020. Temuan Utama – Penelitian ini menemukan bahwa variabel klaim dan beban komisi sebagai pemicu dalam menentukan proporsi dana tabarru’. Perusahaan takaful Keluarga perlu memperhatikan jumlah klaim dan beban komisi dalam menentukan proporsi dana tabarru’. Hal ini penting untuk menjaga likuiditas dana tabarru’. Implikasi Teori dan Kebijakan - Islamic split fund theory dan fund theory dapat dijadikan landasan dalam pengembangan akuntansi syariah. Penelitian ini merekomendasikan perusahaan untuk mempertimbangkan jumlah klaim dan beban komisi dalam penentuan proporsi dana tabarru’.Kebaruan Penelitian – Penelitian ini menggunakan cadangan dana tabarru’ sebagai variabel baru dalam model riset akuntansi syariah. Abstract – The Proportion of "Tabarru'" Funds in Islamic Split Fund Theory PerspectiveMain Purpose – This study attempted to analyze the effects of claims, "rekaful," commission expenses, investment returns, and reserves of "tabarru'" funds on the proportion of tabarru' funds.Method – This study used multiple linear regression analysis. The research samples were 91 financial statements from family insurance companies during 2014-2020.Main Findings – This study found that claims and commission expense variables are the triggers in determining the proportion of "tabarru'" funds. Family "takaful" companies needed to pay attention to the number of claims and commission fees in determining the proportion of "tabarru'" funds. This recommendation was important to maintain the liquidity of "tabarru'" funds.Theory and Practical Implications - Islamic split fund theory could be used to develop sharia accounting. Then, this study recommended the companies consider the number of claims and commission expenses in determining the proportion of "tabarru'" funds.Novelty - This study used "tabarru'” fund reserves as a new variable in the Islamic accounting research model.]]>
<![CDATA[Peningkatan Literasi Keuangan Islam Pada KSPPS di Kabupaten Jember ]]>
<![CDATA[Dewi Prihatini]]>;
<![CDATA[Novi Puspitasari]]>;
<![CDATA[Imam Suroso]]>;
<![CDATA[Abdul Muhsyi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Akademisi Vol. 1 No. 4 (2022) ]]>
Publisher : <![CDATA[Jurnal Pengabdian Masyarakat Akademisi ]]>
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DOI: 10.54099/jpma.v1i4.414
<![CDATA[Kehadiran KSPPS di Indonesia adalah salah satu perwujudan konsep keuangan yang sejalan dengan prinsip Islam sebagai agama mayoritas penduduk Indonesia sehingga memberikan banyak peluang bagi masyarakat dalam menjalankan bisnis atau usahanya. Masalah terbanyak yang muncul adalah tingkat literasi syariah dikalangan masyarakat Indonesia masih rendah. Tujuan utama pengabdian ini adalah memberikan edukasi dan pemahaman literasi keuangan Islam kepada para pengelola Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) agar mereka mampu mengembangkan usaha KSPPS sehingga dapat meningkatkan roda perekonomian negara sesuai syariat Islam. Metode atau tahapan dalam kegiatan ini mengikuti siklus PDCA dengan kegiatan utamanya adalah sosialisasi materi konsep keuangan syariah dengan menekankan pemahaman tentang produk yang dapat ditawarkan kepada anggota dan melakukan pendampingan pelaksanaan akad-akad keuangan syariah. Tim pengabdian masyarakat mencoba mengoreksi praktik yang masih belum sesuai dengan konsep keuangan syariah serta memberikan masukan dalam hal peningkatan layanan keuangan syariah sehingga anggota semakin merasa terbantu dan yakin dengan keberadaan KSPPS tersebut.]]>
<![CDATA[Sharia Financial Performance Perspective: Business or Compliance Oriented ]]>
<![CDATA[Neny Tri Indrianasari]]>;
<![CDATA[Novi Puspitasari]]>;
<![CDATA[Hari Sukarno]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v6i2.817
<![CDATA[There is a lot of controversy inthe literature on how to measure the performance of an Islamic Bank (IB). In short, the business model of Islamic banks is different from that of traditional banks. Therefore, the effectiveness of Islamic banks should be measured using the Sharia approach. One of the important pillars of the development of Sharia banking is Sharia compliance. Pillar this is the main difference between Islamic banks and traditional banks. A sharia supervisory board, or sharia supervision, is necessary to ensure the implementation of sharia principles in banking institutions. In this article, we consider the zakat (Islamic tax) as an alternative indicator for measuring the effectiveness of Islamic banks. Zakat in business is very important, both from an Islamic point of view and from the point of view of poverty reduction. Zakat spending by banks can enhance the image of Islamic banks that exist as banking companies operating in accordance with Islamic law.]]>
<![CDATA[Corporate Social Responsibility Analysis Through Shariah Enterprise Theory Approach in an Effort to Realize Good Corporate Governance ]]>
<![CDATA[Sulinda Nur R]]>;
<![CDATA[Novi Puspitasari]]>
<![CDATA[ Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 2 No. 1 (2022): Indo-Fintech Intellectuals: Journal of Economics and Business ]]>
Publisher : <![CDATA[Lembaga Intelektual Muda (LIM) Maluku ]]>
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DOI: 10.54373/ifijeb.v2i1.68
<![CDATA[The purpose of this study is to analyze the implementation and disclosure of Corporate Social Responsibility (CSR) at Bank Muamalat Indonesia (BMI) with the concept of Shariah Enterprise Theory in an effort to realize Good Corporate Governance (GCG). This study uses descriptive qualitative research methods with Bank Muamalat Indonesia (BMI) as the object of research. The data collection method used is a document study, while the data source in this study comes from secondary data, obtained through the BMI anual report in 2012, especially the CSR and GCG BMI reports in 2012. The result of this study is that BMI has applied the concept of Shari'ah Enterprise Theory to its social activities with regard to vertical accountability and horizontal accountability (inderect stakeholders and nature) on its social responsibility report. As for horizontal accountability to derect stakeholders explained in the corporate governance report on human resources, but the application of horizontal accountability to nature is still very little. The application of sharia enterprise theory concept to the implementation and disclosure of BMI CSR has an impact on social activities carried out will be based on the law or Islamic shari'ah to get the pleasure of Allah and to create GCG on BMI. In addition, the concept of Shari'ah Enterprise Theory can also be used to understand GCG in shari'ah banking]]>
