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ECO-FRIENDLY CONSUMERS IN THE FOURTH INDUSTRIAL REVOLUTION: ACADEMIC SOCIETY, GREEN CUSTOMERS, AND ECO LABELLING Budiasih, Yanti
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.673 KB) | DOI: 10.23917/mijeb.v1i2.9365

Abstract

This analytical descriptive research aims to find out the relationship between the investigated variables. These variables had been previously tested hence this study made several modifications. The   data  consisted  of   primary   data  and  involved   150   students   of  Ahmad   Dahlan   Economics School  as the  respondents.  The  research variables  were divided  into  exogenous  variables (i.e.,  eco  labeling,   eco  knowledge, green  product,   green  packaging  and   green  advertising)   and endogenous  variables (i.e.,  purchase  intention  and green  customer).  The  data analysis  technique was the Partial Least Square (PLS) by using SmartPls software. Based on the results of hypothesis testing, it can be concluded that: eco-knowledge has a significant negative influence on purchase intention; eco-knowledge has a significant negative influence on green customers; eco-labeling has a significant positive influence on purchase intention; eco-labeling has a significant negative influence on green customer; green product has a  significant positive influence on purchase intention; green product has a significant positive influence on green customer; green packaging has an insignificant influence on purchase intention; green packaging has an insignificant influence on green customer; green advertising has a significant negative influence on purchase intention; green advertising has a significant positive influence on green customer; and purchase intention has a significant positive influence on green customer.
Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Tax Avoidance Budiasih, Yanti; Putri, Amelia
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 02 (2024): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i02.696

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap tax avoidance. Studi kasus penelitian ini pada perusahaan real estate “property” yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 sampai dengan 2022. Jumlah pengamatan sebanyak 40 sampel penelitian yang diperoleh dengan metode nonprobability sampling yaitu teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil analisis menunjukkan bahwa  leverage berpengaruh positif dan signifikan terhadap tax avoidance. Profitabilitas dan pertumbuhan penjualan berpengaruh negatif terhadap tax avoidance.
Corporate Social Responsibility (CSR) and Cost of Capital: Evidence from the Indonesian Capital Market Budiasih, Yanti; Amin, Rafiullah; Akhtar, Shazia
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2098

Abstract

Corporate Social Responsibility (CSR) has become a critical component of corporate strategy, with growing evidence suggesting its impact on financial performance and cost of capital. In Indonesia, where sustainable business practices are increasingly prioritized, understanding the relationship between CSR and cost of capital is essential for both firms and investors. This study examines the influence of CSR activities on the cost of capital for firms listed on the Indonesian Stock Exchange, focusing on how CSR initiatives affect investor perceptions and risk assessments. The research aims to provide empirical evidence on whether CSR can serve as a strategic tool to reduce the cost of capital and enhance firm value. Using a quantitative approach, this study analyzes financial data and CSR disclosures from 150 firms listed on the Indonesian Stock Exchange over a five-year period. Regression analysis is employed to assess the relationship between CSR performance and cost of capital, measured by weighted average cost of capital (WACC). The findings reveal that firms with higher CSR performance tend to have a lower cost of capital, indicating that CSR initiatives can reduce perceived risk and attract socially responsible investors. The study concludes that CSR activities positively influence the cost of capital, providing firms with a financial incentive to invest in sustainable practices. This research contributes to the discourse on CSR and corporate finance by offering practical insights for firms seeking to enhance their financial performance through responsible business practices.
PENGARUH KUALITAS PRODUK, HARGA, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PRODUK SEPATU SPECS DI KALANGAN MAHASISWA ITB AHMAD DAHLAN JAKARTA Yana Putra, Rizky Dwi; Budiasih, Yanti; Husnayetti, Husnayetti
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i1.270

Abstract

With the advent of new technologies and the proliferation of online marketplaces, competition in the corporate sector has heated up in recent years. The sports shoe industry is one of the fastest-growing industries in Indonesia. The purpose of this study was to examine the relationship between Specs shoe purchases and variables including product quality, pricing, and brand image among students at ITB Ahmad Dahlan Jakarta. In this research, we used quantitative associative methods to examine the following variables: product quality (X1), price (X2), brand image (X3), and choice to buy (Y). One hundred participants were chosen for the research using a purposive sampling method, which entails selecting samples according to predetermined criteria. The data was collected via an online questionnaire. The technology used to analyse the data was Structural Equation Modelling (SEM) using SmartPLS 4.0. Product quality, pricing, and the choice to buy all have a positive correlation, according to this research. Additionally, it was shown that consumers' perceptions of brands had a substantial impact on their purchase choices. Product quality, pricing, and brand image are all examples of exogenous variables that, when combined, may influence consumers' final purchase choices.Keywords: brand image, price, purchase decision, product quality, specs shoes
Integrasi Maqashid Syariah Dalam Strategi Manajemen Masjid Untuk Kemakmuran Dan Kesejahteraan Umat Studi Kasus Masjid Al-Amin Tanjung Buntung Batam Safrizal, Safrizal; Amrizal, Amrizal; Safari, Arief; Yandri, Pitri; Budiasih, Yanti
Jurnal Sosial Teknologi Vol. 5 No. 9 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i9.32430

Abstract

Safrizal NIM 2361101026 The Integration of Maqashid Sharia in Mosque Management Strategy for the Prosperity and Welfare of the Ummah: A Case Study of Al-Amin Mosque, Tanjung Buntung, Batam This study aims to analyze the integration of Maqashid Syariah into mosque management strategies as an approach to improve community welfare and prosperity. A mosque is not only a place of worship but also a center for social and economic empowerment of Muslims. In this context, the Maqashid Syariah approach is essential as it reflects core Islamic values relevant to institutional governance. This study uses a qualitative approach with a case study method conducted at Al-Amin Mosque, Tanjung Buntung, Batam City. Data collection techniques include interviews, observations, and documentation, analyzed using the interactive model of Miles and Huberman. The results show that applying Maqashid Syariah principles in mosque management can strengthen institutional structures, increase congregation participation, and expand the mosque’s social impact on the surrounding community. This study is expected to contribute to the development of a Sharia-based mosque management model that is more relevant, applicable, and sustainable.
PEMANFAATAN “UMBI LIAR” SEBAGAI ALTEERNATIF UNTUK MENINGKATKAN EKONOMI RUMAH TANGGA Utami, Sulistyo Seti; Budiasih, Yanti
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20295

Abstract

Dalam upaya membantu perekonomian masyarakat perdesaan dapat dilakukan melalui budidaya tanaman alternatif atau pemanfaatan tanaman liar potensial yang belum dapat dimanfaatkan dengan baik. Diataranya adalah tanaman liar seperti talas liar. Tanaman liar adalah tanaman makanan yang tumbuh secara sendirinya tanpa diusahakan oleh orang, tanaman tersebut seperti talas.  Talas merupakan tanaman makanan pokok yang tumbuh subur dihampir wilayah Indonesia karena memiliki pertumbuhan yang sangat cepat terutama pada daerah yang lembab. Bahkan  tanaman talas dapat menjadi pangan yang bernilai tinggi dan dapat dijadikan alternatif pengganti makanan pokok. Selain itu, tanaman ini juga dapat meningkatkan ekonomi masyarakat. Atas dasar itu, kegiatan ini bertujuan untuk memanfaatkan tananama talas liar sebagai panganan alternatif sekaligus dalam upaya meningkatkan pendapatan masyarakat desa. Mitra dalam kegiatan ini adalah warga masyarakat desa Cinoyong, Kec. Carita, Kabupaten Pandeglang Benten. Metode pelaksanaan kegiatan dilakukan dengan pendekatan PRA (Participatory Rural Appraisal Model). Pendekatan PRA mengedepankan hasil perumusan secara bersama sesuai kebutuhan dalam menyelenggarakan program pemberdayaan. Kegiatan ini menghasilkan produk olahan talas liar yaitu keripik talas dengan aneka rasa yang dapat dijual sehingga berpotensi meningkatkan pendapatan masyarakat desa. Produk hasil kegiatan ini dipasarkan diataranya melalui internet (pemasaran digital) atau e-commerce yang telah dibangun sebelumnya yaitu www.warungdesaku.com. Diharapkan dari kegiatan ini dapat dijadikan alternatif oleh masyarakat dalam meningkatkan pendapatan melalui pemafaatan talas. Masyarakat juga diharapkan membudidayakan tanaman talas sehingga produktivitas atau olahan talas menjadi meningkat.Kata kunci: Ekonom Petani Desa, Ekonomi masyarakat, Pemasaran Produk Pertanian, Tanaman pangan liar, Umbi Talas
Analysis of the Utilization of Productive Waqf Assets of the HMSS Sejahtera Bersama Foundation’s Palm Oil Plantation in North Singkil District: An Islamic Financial Perspective Brampu, Irmanto; Budiasih, Yanti
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 8 No. 3 (2025): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v8i3.447

Abstract

Productive waqf represents a management scheme that enhances the economic value of waqf assets before their benefits are distributed to the community. In Indonesia, the potential of waqf is estimated at IDR 1,000 trillion, yet only about 1% has been managed productively. The limited effectiveness of waqf management, particularly at the village level, is often constrained by low literacy, weak managerial capacity, and insufficient education for nazhir. This study aims to examine the utilization of productive waqf assets in the form of oil palm plantations managed by Yayasan Himpunan Masyarakat Singkil–Subulussalam (HMSS) Sejahtera Bersama in Singkil Utara District and to assess the application of Islamic financial principles in its management. Employing a descriptive qualitative approach through interviews, direct observation, and document review, the findings reveal that the management of oil palm plantations significantly enhances the economic value of waqf assets. The benefits are allocated to social activities, religious education, community economic empowerment, business development, and institutional operations. The management adheres to Islamic financial principles by emphasizing transparency, fairness, accountability, and avoiding riba, gharar, and maysir. This study demonstrates that productive waqf can be managed both professionally and in compliance with sharia, making it a sustainable instrument for empowering the Muslim community. [Wakaf produktif merupakan mekanisme pengelolaan aset wakaf yang berorientasi pada peningkatan nilai ekonomi sebelum hasilnya disalurkan kepada masyarakat. Potensi wakaf di Indonesia diperkirakan mencapai Rp1.000 triliun, namun pemanfaatannya secara produktif baru sekitar 1%. Rendahnya efektivitas pengelolaan, khususnya di tingkat desa, sering dipengaruhi keterbatasan literasi wakaf, lemahnya manajemen, serta minimnya edukasi bagi nazhir. Penelitian ini bertujuan menganalisis pemanfaatan aset wakaf produktif berupa kebun kelapa sawit oleh Yayasan Himpunan Masyarakat Singkil–Subulussalam (HMSS) Sejahtera Bersama di Kecamatan Singkil Utara serta menilai penerapan prinsip keuangan syariah dalam pengelolaannya. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan studi dokumen. Hasil menunjukkan pengelolaan kebun kelapa sawit mampu meningkatkan nilai ekonomi aset wakaf secara signifikan, dengan manfaat yang disalurkan untuk kegiatan sosial, pendidikan agama, pemberdayaan ekonomi, pengembangan usaha, dan operasional yayasan. Prinsip keuangan syariah dijalankan melalui penerapan transparansi, keadilan, akuntabilitas, serta menghindari praktik riba, gharar, dan maysir. Penelitian ini membuktikan bahwa wakaf produktif dapat dikelola secara profesional sekaligus sesuai syariat, sehingga berfungsi sebagai instrumen pemberdayaan ekonomi umat yang berkelanjutan.]
Integration of Environmental, Social and Governance (ESG) Factors in Financial Reporting: A Global Perspective Budiasih, Yanti
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 3 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x7kmv093

Abstract

The integration of Environmental, Social and Governance (ESG) considerations in financial reporting is increasingly receiving significant attention, driven by increasing investor demand and corporate social responsibility. Internal factors in an organization, such as the composition of the board of directors, financial performance, internal control system, corporate governance, and institutional environment, have a significant influence on ESG integration. This research analyzes the role of internal factors in influencing ESG practices, highlighting the importance of diverse leadership, financial stability, effective control systems, disclosure transparency, and a stable institutional environment. By paying attention to these factors, companies can improve their ESG practices, reduce risks, and make a greater contribution to sustainable economic, social, and environmental development.
The Influence of Digital Technology on Financial Management Budiasih, Yanti
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/wb6d3c96

Abstract

This research investigates the impact of digital technology on financial management through a systematic literature review approach. Digital transformation has triggered significant changes in business paradigms, presenting new opportunities and challenges. In the context of financial management, the use of digital payments, artificial intelligence and big data analysis is becoming the new norm. This systematic literature review details the positive effects of digital technology on daily transactions, strategic decision making, and highlights challenges such as data security and changing business models. These findings identify a knowledge gap in the literature, providing a need for further research. These results convey deep insights for practitioners and researchers, guiding the adaptation of policies and strategies in the era of digital transformation.
The Effect of Liquidity Management, Cost Structure, and Leverage Policy on Financial Performance in the Retail Sector in Jakarta Budiasih, Yanti; Iskandar, Deni
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1437

Abstract

This study examines the effect of liquidity management, cost structure, and leverage policy on the financial performance of retail sector companies in Jakarta. Utilizing a quantitative approach, primary data were collected from 165 respondents using a structured questionnaire measured on a Likert scale of 1-5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed to analyze the relationships between the independent variables—liquidity management, cost structure, and leverage policy—and the dependent variable, financial performance. The findings indicate that all three factors significantly and positively influence financial performance, with leverage policy showing the strongest effect. The study underscores the importance of strategic financial management practices for retail companies to enhance profitability and sustain competitive advantages. Practical implications include adopting efficient liquidity tools, optimizing cost structures, and strategically managing leverage to maximize growth and stability.