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ANALISIS PENGARUH ROA DAN CR TERHADAP PBV DENGAN DPR SEBAGAI VAIABEL INTERVENING Ningfira Gitaningtyas; Umrotul Khasanah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.331 KB) | DOI: 10.34308/eqien.v11i1.663

Abstract

Company value is a form of company achievement seen from the point of view of several parties such as investors who attribute the value of a company to its share price. There are several factors that can influence the firm value, including profitability, liquidity and dividend policy. In this study using a quantitative approach. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020 by using "purposive sampling" a sample of 51 companies was obtained. The analysis technique used is multiple linear regression and path analysis with the help of SPSS 16.0 . software. The results showed that (1) profitability had no significant effect on dividend policy, (2) liquidity had no significant effect on dividend policy, (3) profitability had no significant effect on firm value, (4) liquidity had no significant effect on firm value, (5 ) dividend policy has no significant effect on firm value (6) profitability through firm value has a significant effect on dividend policy, (7) liquidity through firm value has a significant effect on dividend policy.
Application of Fiqh Principles in Shopee E-Commerce On the Shopee Barokah Feature in Abbas Arfan's Thoughts Muhammad, Zaydan; Umrotul Khasanah
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 11 No. 1 (2024)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v11i1.11077

Abstract

According to Musthafa al-Zarqa, Qawaidul Fiqhiyah are the basics of general and concise fiqh in the form of laws containing general sharia laws regarding various legal events that fall within the scope of these rules. The benefit of having qawaidul fiqhiyah is to provide more practical guidance derived from the text and spirit of the original text, namely the Koran and Al Hadith, which were generalized very carefully by previous scholars by paying attention to various fiqh cases that have occurred, so that the results are now easy to apply to the public. wide. Fiqh rules are not only used in ubudiyah, but in the muamalah kulliyah aspect there are also fiqh rules. The application of fiqh rules follows the development of economic transactions, one of which is at Shopee Barokah. With qualitative research methods and a descriptive approach, analysis and data collection uses the five principles of jurisprudence by Dr Abbas Arfan. The results of this research are that shopee barokah is in accordance with the five principles of fiqh, including the principles of Taba'dul al-Mana'fi in the Islamic transaction menu, the principles of equality and justice in the ZISWAF menu and shopee sharing food, the principles of pleasure and consent in every transaction at shopee barokah, the principle of honesty in the menu of halal raw materials and halal shopee food, as well as the principles of goodness and piety in the Qibla menu, prayer schedules and the Qur 'an Keywords: Shopee Barokah, Contemporary Fiqh Rules, Economic transactions
The Strategy of Islamic Boarding School-Owned Enterprises in Supporting Economic and Educational Sustainability at the Nurul Jadid Paiton Probolinggo Islamic Boarding School Widad Ulfatul Mawaddah Hadi; Umrotul Khasanah; Khusnudin, Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 9 No. 1 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i1.2805

Abstract

This study aims to identify the role of BUMP (Pesantren-Owned Enterprises) in supporting the economic independence of Islamic boarding schools, analyze the forms of BUMP’s contribution to the sustainability of education at Pondok Pesantren Nurul Jadid, and examine the management strategies of BUMP in ensuring the sustainability of both the economic and educational aspects of the pesantren. This study employs a naturalistic qualitative approach with phenomenological analysis, supported by the theoretical frameworks of Sustainable Development Theory, Human Capital Theory, and the Triple Bottom Line. These three theories are applied to examine the relationship among the economic, educational, and social dimensions that are integrated within BUMP’s management system. Thus, this research not only evaluates business success from an economic standpoint but also its contribution to the continuity of education. The findings of the study highlight six main strategies in BUMP management: strengthening Sharia-based governance through SOPs and financial report digitalization; business diversification encompassing trade, laundry, agribusiness, and digital platforms; integrating business with education through skill laboratories and student internships; strengthening alumni networks and strategic partnerships; digitizing financial management with Accurate and IPOS Ultimate applications; and developing a grand design for sustainability that synergizes economic, educational, leadership development, and physical infrastructure aspects. These findings affirm that BUMP can serve as a model for pesantren economic independence that is relevant to the challenges of the modern era while maintaining the identity of Islamic values.