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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL EKONOMI SYARIAH El-Qist : Journal of Islamic Economics and Business (JIEB) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Milkiyah: Jurnal Hukum Ekonomi Syariah 12 Waiheru Indonesia Auditing Research Journal Jurnal Pengabdian West Science Amal: Jurnal Ekonomi Syariah Mangente: Jurnal Pengabdian kepada Masyarakat IJEIRC Journal of Business Application Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Tijarah Rangkiang: Journal of Islamic Economics and Business J-CEKI JIMEKA Oikonomia : Journal of Management Economics and Accounting Mosaic: Jurnal Pengabdian Kepada Masyarakat
Afdhal Yaman
IAIN Ambon
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA Malawat, Fadli Fendi; Pelupessy, Fatmah Watty; Yaman, Afdhal; Relubun, Dety Aryani; Nacikit, Muhammad Reza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.30131

Abstract

This paper aims to explore the relationship between affiliate transactions and earnings management practices, focusing on the moderating role of ultimate controlling ownership. Using data from manufacturing companies from 2019 to 2021, the research employs moderated regression analysis to examine these dynamics. The findings reveal a positive relationship between affiliate transactions and earnings management practices in the short term. However, in the long term, dominant ultimate controlling ownership drives affiliate transaction policies and earnings management practices toward more opportunistic behavior. This study acknowledges certain limitations, particularly excluding other dimensions, such as socioemotional aspects and organizational culture, which may influence the relationships between variables. Consequently, future research is encouraged to expand the analysis to incorporate these dimensions, potentially assessed subjectively through surveys, to provide a deeper understanding of the influence of family business heterogeneity on earnings management practices. Furthermore, this study offers practical contributions by proposing mechanisms to mitigate the risks of opportunistic behavior in earnings management practices. These mechanisms can be achieved by implementing more inclusive corporate governance, such as involving independent parties in strategic decision-making processes.
Analysis Of Sme Financing And Shock Variables At Indonesia's Sharia Rural Banks (Bprs) In Indonesia Yaman, Afdhal; Nihaya, Ina Uswatun; Shalihah, Mar'atun; Tuanany, Ismail; Manilet, Aisa; Hulihulis, Nur Sasma Sabila
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.18061

Abstract

This study investigates the effects of macroeconomic shock variables, namely inflation, the BI rate, and the exchange rate, on SME financing in Indonesia’s Sharia Rural Banks (BPRS). This research employs a quantitative approach using time-series data from April 2016 to August 2023, comprising 89 observations, and is analyzed using EViews 10. The results show that inflation has a more stable and dominant effect on SME financing cycles, whereas the BI rate and exchange rate exhibit heterogeneous and time-varying influences. Moreover, the contribution of inflation to SME financing in BPRS tends to increase over time. This study contributes to the Islamic finance literature by demonstrating a distinctive transmission mechanism of macroeconomic shocks within Sharia-based rural banking, which operates under profit-and-loss sharing and asset-backed financing principles. From a policy perspective, the findings suggest that maintaining price stability is crucial for sustaining SME financing growth in the Islamic banking sector. Therefore, Bank Indonesia (BI) should prioritize inflation control, while the Financial Services Authority (OJK) needs to strengthen prudential supervision to enhance BPRS resilience against external volatility. In addition, BPRS management is encouraged to improve risk management and portfolio strategies to mitigate macroeconomic uncertainty and ensure financing sustainability.
Peran Pendapatan Nelayan Bobo Dalam Peningkatan Kesejahteraan Keluarga Nursal Muhammad; Arizal Hamizar; Afdhal Yaman; Dety Aryani Relubun
Oikonomia : Journal of Management Economics and Accounting Vol. 1 No. 1 (2023): Oikonomia-Desember
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i1.108

Abstract

This research aims to analyze the income of Bobo fishermen in Pulau Rhun Village in improving welfare from the perspective of Maqashid As-Syariah. The method used in this research is a descriptive qualitative method, data was obtained through direct observation through interviews, observation and documentation with Bobo fishermen in Pulau Rhun Village. The results of this research show that in general the income of bobo fishermen in Pulau Rhun Village has a great influence on family welfare. The role of fishermen's income can be measured using 3 indicators: 1) monthly income, 2) employment, and 3) family burden borne. Then, to measure the level of welfare of Bobo fishermen, 3 indicators can be used, namely: 1) basic needs of fishermen, 2) level of education, and 3) level of health. The income level of fishermen is known to influence family welfare, the existence of an income that is high enough so that bobo fishermen can meet their daily needs, can also meet the educational and health needs of their families, and are able to provide a sense of satisfaction and comfort. The Maqashid As-Syariah perspective looks at the perspective of protecting the soul, measured based on 3 aspects, namely daruriyyat, hajiyat and tasniyyat needs.
IMPLEMENTASI STRATEGI PEMASARAN USAHA BETA BOBA PERSPEKTIF BISNIS ISLAM Tasyri Kamil; Arizal Hamizar; Andi I Marasabessy; Afdhal Yaman
Oikonomia : Journal of Management Economics and Accounting Vol. 1 No. 2 (2024): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i2.109

Abstract

This research aims to determine the implementation of Beta Boba's business marketing strategy. And see how Beta Boba's business marketing strategy is implemented from an Islamic business perspective. The type of research used in this research is field research, namely research that focuses on a case intensively and in detail regarding the background of the current situation in question. This research uses a qualitative type with a descriptive approach method, namely describing in depth what is objectively according to the data collected. Based on the research results, the implementation of Beta Boba's business strategy has the potential to develop because the implementation of the strategy is very good and wide, such as business premises at the campus junction as well as social media even though there are many market competitors. The implementation of Beta Boba's business strategy has also implemented Islamic principles in running its business as stated in the interview results that the Beta Boba business owner has carried out polite behavior when receiving customers.
Gerakan Anak Pulau Cerdas Keuangan: Edukasi Literasi Finansial bagi Pelajar di Negeri Wailulu Mar'atun Shalihah; Afdhal Yaman; Aisa Manilet; Hanifah; Restia Christianty; Ridwan
Mosaic: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 3 (2025): Desember 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/mosaic.v2i3.199

Abstract

Program Gerakan Anak Pulau Cerdas Keuangan dilaksanakan di Negeri Wailulu, Maluku Tengah, sebagai upaya meningkatkan literasi keuangan pelajar di wilayah pesisir yang menghadapi keterbatasan akses edukasi finansial. Kegiatan ini bertujuan untuk memperkuat pemahaman konsep dasar keuangan, membentuk kebiasaan menabung, serta menanamkan nilai-nilai keuangan syariah. Metode pelaksanaan menggunakan pendekatan outdoor learning dan learning by playing, di mana mahasiswa Program Studi Manajemen Keuangan Syariah (MKS) bertindak sebagai fasilitator melalui permainan edukatif, simulasi pengelolaan uang, studi kasus lokal, serta diskusi interaktif. Evaluasi dilakukan melalui pre-test dan post-test serta observasi perilaku peserta. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai kebutuhan dan keinginan, penyusunan anggaran, serta manajemen uang jajan. Pelajar juga menunjukkan perubahan perilaku keuangan, termasuk konsistensi menabung melalui celengan tujuan, kemampuan mencatat pengeluaran sederhana, serta kewaspadaan terhadap risiko pinjaman online ilegal. Integrasi nilai keuangan syariah turut memperkuat aspek etika dan tanggung jawab dalam pengelolaan uang. Pendekatan outdoor terbukti efektif meningkatkan keterlibatan, motivasi belajar, dan retensi materi. Secara keseluruhan, program ini memberikan dampak positif yang nyata dan dapat menjadi model intervensi literasi keuangan yang relevan untuk masyarakat pesisir. Kegiatan serupa direkomendasikan untuk dilanjutkan secara berkelanjutan melalui kolaborasi sekolah, pemerintah negeri, dan perguruan tinggi.
Co-Authors Adi Laraha Narwawan Aisa Manilet Al Shafa, Salsabyla Amin, Darwis Amin, Deny Yarusain Anas, Alfiah A Andi I Marasabessy Arizal Hamizar Bambang Waluyo Damapolii, Finanti G Darwis Amin Deny Yarusain Amin Dety Aryani Relubun Dety Aryani Relubun Diman, Agus P Fanji Farman Fatmah Watty Pelupessy Fatmah Watty Pelupessy Fitria Karnudu H. Rajab Hamid, Musrifa Hanifah Hanifah Hanifah Hanifah hanifah hanifah Hatala, Siti K Holle, Mohammad H. Hulihulis, Nur Sasma Sabila Idrus, Titin Fahira Ismail Tuanany Isra, Nirvana Jana, Nurul Kamaruddin Malawat, Fadli Fendi Manilet, Aisa Mar'atun Shalihah Mar'atun Shalihah Mohammad H. Holle Muammar W. Maruapey Muhammad Husein Maruapey Muhammad Reza Nacikit Muhammad Reza Nacikit Musrifa Hamid Nacikit, Muhammad R Nacikit, Muhammad Reza Narwawan, Adi Laraha Nihaya, Ina Uswatun Ningsih, Tri Fitria Nurlette, Erlin D. P. Nursal Muhammad Pellupessy, Fatmah Watti Pelupessy, Fatmah Watty Putri Quilim, Cici Aryansi Rajab Rajab, Rajab Relubun, Dety Aryani Restia Christianty Restia Christianty Ridwan Ridwan Saimima, Salma Salma Saimima Shalihah, Mar'atun Shalihah, Maratun Silawane, Hapsa Sobana, Dadang Husen Soenari Soenari Soenari, Soenari Suud Marasabessy Syah Awaludin Uar Syarif, Abdul Rilan Tasyri Kamil Tuanany, Ismail Tubalawony, Jacsy Tubalawony, Jaczy Uar, Syah Awaludin Wakano, Abidin Yarusain Amin, Deny