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All Journal Jurnal Pendidikan Sosiologi dan Humaniora Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam DIKTUM: Jurnal Syariah dan Hukum AL-MAIYYAH Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Istiqro' Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Hukum Ekonomi Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Ulumuddin : Jurnal Ilmu-ilmu Keislaman Jurnal Riset Bisnis dan Manajemen Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmu Manajemen Profitability Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Economics and Digital Business Review El-kahfi : Journal of Islamic economics International Journal of Health, Economics, and Social Sciences (IJHESS) SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Ar-Ribh Jurnal Ekonomi dan Bisnis INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Ilmu Ekonomi dan Bisnis Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Golden Ratio of Data in Summary DIKTUM: JURNAL SYARIAH DAN HUKUM Moneta: Jurnal Manajemen & Keuangan Syariah Economos : Jurnal Ekonomi dan Bisnis Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah RESLAJ: Religion Education Social Laa Roiba Journal Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan JER Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Islamic Financial And Accounting Review Jurnal of Islamic Economic Studies Balance: Jurnal Ekonomi Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Syahriyah Semaun, Syahriyah
Institut Agama Islam Negeri Parepare
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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DAMPAK CORPORATE SOCIAL RESPONSIBILITY PT. UPC SIDRAP BAYU ENERGI TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN SIDENRENG RAPPANG Widodo, Uun Purwati; Semaun, Syahriyah; Aminah, Sitti; Bahri. S, Andi; Nurhayati, St.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.702

Abstract

Community empowerment is one of the efforts made to improve community welfare. This effort can be carried out through various approaches, one of which is Corporate Social Responsibility (CSR), a program that focuses on community and environmental empowerment as a form of social responsibility for companies located in a region. This research aims to determine the impact of Corporate Social Responsibility (CSR) programs implemented by PT UPC Sidrap Bayu Energi in improving community welfare in Sidenreng Rappang Regency. This is qualitative research with a field research approach to observe the impact of PT UPC Sidrap Bayu Energi's Corporate Social Responsibility (CSR) program on community welfare in Sidenreng Rappang Regency. The data in the research were collected through interviews with PT UPC Sidrap Bayu Energi and residents in Pabberesseng Hamlet as beneficiaries. The results of this research indicate that the Corporate Social Responsibility (CSR) program implemented by PT UPC Sidrap Bayu Energi succeeded in achieving 85% of their goal and provided significant benefits to the community in Sidenreng Rappang Regency. CSR programs such as providing clean water, solar electricity, road repairs, playground construction, and school sanitation have contributed to improving the health, economic productivity, and quality of life of the community.
STRATEGI BAURAN PEMASARAN 9P DAN CUSTOMER CENTRISM TERHADAP PENINGKATAN JAMAAH PERSPEKTIF PEMASARAN SYARIAH (Studi: Travel Haji dan Umrah di Ajattapareng) Umar, Umrah Yani; Darmawati, Darmawati; Damirah, Damirah; Semaun, Syahriyah; Muliati, Muliati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.710

Abstract

Marketing is important for business success. The right marketing strategy is very diverse, such as the 9P marketing mix and Costumer Centrism. The application of marketing strategies is important in achieving business goals. The purpose of this study is to analyze the application of sharia marketing strategies using the 9P marketing mix concept in the Hajj and Umrah travel business, and to see how this strategy can increase the number of pilgrims and customer satisfaction. This research uses the interview method to collect data. Interviews were conducted with the leaders and pilgrims of the four travel agents that became the object of research. The results showed that the 9P marketing mix increased the number of pilgrims of Hajj and Umrah travel agents in Ajattapareng. Sharia marketing principles such as transparency, honesty, and good service help increase customer satisfaction and create a competitive advantage. Data for 2019-2023 shows an increase in the number of pilgrims in 2023 thanks to packages that comply with regulations, competitive prices, satisfactory facilities, effective promotions, friendly service, and simple processes. A customer centrism approach is also applied to focus on customer satisfaction.
Pengelolaan Wakaf Tunai, Infaq dan Sedekah di LAZISNU Parepare (Analisis Maslahah Mursalah) hilda, Evi Andriana; St. Aminah; Damirah; Suarning; Syahriyah Semaun
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 2 (2024): Volume 6 No. 2 April 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i2.3522

Abstract

Penulis melakukan pendekatan penelitian dengan metode kualitatif. teknik pengumpulan data adalah observasi partisipasi, wawancara terfokus, dengan pengujian keabsahan hasil penelitian yaitu credibility, transferability, dependability, dan confirmability. Hasil penelitian ini adalah Pemasukan Dana Wakaf Tunai, Infaq dan Sedekah di Lazisnu Parepare yaitu LAZISNU Parepare melakukan proses pengumpulan dana wakaf tunai, infaq, dan sedekah dengan menerima dan mencatat setiap sumbangan yang masuk dari masyarakat dengan melakukan sosialisasi untuk menyebarkan informasi kepada masyarakat mengenai program dan kegiatan yang didukung oleh dana wakaf tunai, Infaq dan sedekah serta menerima berbagai sumbangan melalui opsi pembayaran yang fleksibel dengan tetap menjaga transparansi dan integritas dalam seluruh proses pemasukan dana sesuai dengan regulasi yang berlaku dan diterapkan di Lazisnu Kota Parepare.
Implementasi Corporate Social Re Implementasi Corporate Social Responsibility PT. Angkasa Pura I Makassar Berbasis Pemberdayaan Ekonomi Masyarakat Setiyawati, Dewi; Semaun, Syahriyah; Muhammadun , Muzdalifah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.93

Abstract

The purpose of this research is to examine the implementation of Corporate Social Responsibility of PT. Angkasa Pura I Makassar based on Community Economic Empowerment. This type of research uses qualitative methods. The results of this study will be described in a descriptive narrative form. The approach in this study is to use a phenomenological approach. The primary data from this study is data from interviews with informants in the study. Likewise other data related to research subjects, both the results of observations and the results of documentation. The results of this study were compiled using systematic data reduction, data display and drawing conclusions. The conclusion of the research shows that the implementation of CSR at PT. Angkasa Pura I Makassar departs from the planning stage, namely the stage of analyzing the needs of the surrounding community and finding relevant programs. Next is the implementation stage, namely the CSR implementation stage which is based on the initial plan. The last is the evaluation and reporting stage, in this stage it is evaluated and reported regarding the factual conditions in the field for future improvements. Corporate Social Responsibility System PT. Angkasa Pura I Makassar is based on the needs of the community around the company's environment with an easy submission system and can be reached by all groups of people.
Analisis Ekonomi Syariah Terhadap Kearifan Lokal Mula Balu Sebagai Penglaris Di Pasar Sentral Sengkang Rusanda, Risman; Semaun, Syahriyah; Haq, Islamul; Amin, Sitti Jamilah; Bahri S, Andi
Ulumuddin: Jurnal Ilmu-ilmu Keislaman Vol 15 No 1 (2025): Ulumuddin: Jurnal Ilmu-Ilmu Keislaman
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/ulumuddin.v15i1.2707

Abstract

The purpose of this study is to describe the understanding of traders in the Sengkang central market Wajo Regency, towards the practice of local wisdom Mula Balu as a sales booster in sharia economic analysis. The results of this empirical qualitative study are: 1) Traders' understanding of the concept of Mula Balu as something positive and not contrary to religion because it is not obtained from shamanic practices but is obtained from the process of learning sharia, tarekat, hakikat and ma'rifatullah and is understood as a manifestation of prayer or Assennung-sennungeng ri decenge (hope for goodness). 2) The practice is very diverse, some use mantras such as Arase Kursia, folded (Rekko ota) and stored normally. 3) Sharia economic analysis of the use of Mula Balu as a sales booster in the Sengkang central market, Wajo Regency shows three results of the analysis.
INFLUENCE OF ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE ON THE QUALITY OF PROFITS IN REGISTERED COMPANIES IN JAKARTA ISLAMIC INDEX (JII) Sadli, Nurhemifitrah; Semaun, Syahriyah; Sahara, Ira
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10604

Abstract

Islamic Social Reporting (ISR) is one way to demonstrate full disclosure in an Islamic context. Earnings quality refers to the extent to which a company's reported earnings reflect its true economic performance. This research aims to determine the influence of the independent variable, namely Islamic Social Reporting, on the dependent variable, namely Profit Quality, and to find out how big it isThe influence of Islamic Social Reporting disclosure on Profit Quality in companies listed on the Jakarta Islamic Index. This research uses research methodsquantitative, associative approach, with field research. The data used in this research is in the form of company annual reports on the Indonesia Stock Exchange for 2019-2021. In collecting data, this research uses two methods, namely count analysis and dummy variables. The analysis technique used is simple linear regression. The results of this research show that the Islamic Social Reporting disclosure score is more than 59%, which means that the disclosures made have reached more than 48 disclosure score items. Meanwhile, the average value of earnings quality reached 2.8388. The results of the Spearman rank correlation test show that there is a fairly strong relationship between the Islamic Social Reporting variable and earnings quality. The results of testing the coefficient of determination show that the ability of the independent variable in this study to influence the dependent variable is only 9.9%. Furthermore, the partial test results show that Islamic social reporting disclosure has a positive and significant effect on earnings quality with a significance value of 0.008 <0.05. By implementing Islamic Social Reporting, companies not only focus on achieving maximum profits, but also pay attention to the social and environmental impacts of their business activities. This can attract the interest of investors, especially Muslim investors, to invest in the company.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COST OF EQUITY IN COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII) INDONESIA STOCK EXCHANGE Riska; Damirah; Semaun, Syahriyah
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10657

Abstract

Good corporate governance is important in maintaining the integrity and sustainability of the company, including in a sharia-based business environment. This research aims to find out how good Good Corporate Governance is at companies listed on the Jakarta Islamic Index (JII) and the effect of implementing Good Corporate Governance on the Cost of Equity during the 2020-2022 period in companies listed on JII. Quantitative research method with an associative research approach, namely field research (Filed Research) using documentation techniques in the form of secondary data, annual reports and historical data of companies listed on the JII Indonesia Stock Exchange. The results of the research show that the Good Corporate Governance implemented by companies on the Jakarta Islamic Index (JII) during the 2020-2022 period is included in the good category in the analysis of the company's annual report and the shares are suitable for investment. The results of the Pearson correlation coefficient test were obtained at 0.639 (63.9%) indicating a strong and positive relationship that was significant at the significance level or Sig. (2-tailed) 0.04 and the test results from the partial test (t) show that the significant value is 0.004 <0.05 or the Sig t value is smaller than 0.05 so it can be concluded that the Good Corporate Governance variable has an effect on the Cost of equity.
THE INFLUENCE OF TAX AVOIDANCE AND PROFIT MANAGEMENT ON THE VALUE OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Cahya, Nilam; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13190

Abstract

This research aims to determine the relationship between tax avoidance and earnings management on company value. Tax avoidance is considered a flow of wealth from the government to the company, which should increase the value of the company. This research was conducted to test whether there is an influence of Tax Avoidance and Profit Management on the Company Value of 15 companies that have become constituents of the Indonesian Stock Exchange during 2020-2022. This research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 26. The data analysis techniques for this research are classical assumption testing, multiple regression analysis, and hypothesis testing. The research results obtained show 1) Tax avoidance does not partially have a significant influence on company value. This is proven by the t-test carried out, where the calculated t value (0.37) < t table (2.01) and a significant value of 0.71 are obtained. > 0.05. 2) Earnings management has no significant influence on company value. This is proven by the t-test carried out, where the calculated t value was obtained (-0.05) < t table (2.01) and a significant value of 0.93 > 0.05. 3) Simultaneously Tax District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
The Effect of Cash Flow, Net Profit, And Dividend Policy on Stock Prices in Companies in The Jakarta Islamic Index (JII) : English Cakrah, Yuyun Andira; Musmulyadi, M.; Syahriyah Semaun; Emily Nur Saidy
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1103

Abstract

This study aims to analyze the effect of cash flow, net profit, and dividend policy on stock prices in the Jakarta Islamic Index (JII) companies from 2019 to 2023. The research method uses a quantitative approach with multiple regression analysis. The study results show that Cash Flow positively and significantly affects the Stock Price of companies listed in the Jakarta Islamic Index (JII) for 2019-2023. This is evidenced by the t-count value (2.389) > t-table (2.080) and the significance value of 0.026 < 0.05., Net Profit has been proven to positively and significantly influence the stock price. This conclusion is supported by the t-count value (2.603) > the t-table (2.080) with a significance of 0.016 < 0.05. The Spearman correlation also shows a strong positive relationship (0.712) with a significance of 0.000. The IV policy shows a positive and significant influence on the Stock Price, as evidenced by the t-count value (2,510) > t-table (2,080) and the significance of 0.020 < 0.05. The Spearman correlation showed a strong positive relationship (0.683) with a significance of 0.000. Moreover, simultaneously, the three independent variables significantly affected the Stock Price. This is shown by the value of F-count (18.147) > F-table (3.07) with a significance of 0.000 < 0.05. The coefficient of determination (R²) of 0.717 shows that the three independent variables can explain 71.7% of the stock price variation. In contrast, 28.3% is explained by other factors outside the research model that have satisfied all classical assumptions, including normality, multicollinearity, autocorrelation, and heteroscedasticity. The Chi-Square test also confirmed a significant relationship between all independent variables and the Stock Price. Thus, it can be concluded that this research model is valid and reliable in explaining the influence of cash flow, net profit, and dividend policy on stock prices in companies listed in the Jakarta Islamic Index (JII).
Analisis Deskriptif Kebijakan Pendanaan dalam Manajemen Keuangan Syariah Jumaini. S, Jumaini. S; Semaun, Syahriyah
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2025): JEB Vol 17 No 1 Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v17i1.386

Abstract

Penelitian ini membahas kebijakan pendanaan dalam manajemen keuangan syariah dengan fokus pada biaya ekuitas dan biaya utang. Sistem keuangan syariah berlandaskan prinsip larangan riba, gharar, dan maysir, yang membedakannya dari keuangan konvensional. Dalam keuangan syariah, pembiayaan berbasis ekuitas melalui mekanisme seperti mudharabah dan musyarakah menjadi alternatif utama, di mana pembagian keuntungan dan kerugian dilakukan secara adil. Penelitian ini juga mengkaji modifikasi model Capital Asset Pricing Model (CAPM) dalam investasi syariah, dengan mengganti tingkat bebas risiko (risk-free rate) berbasis bunga dengan imbal hasil sukuk sebagai alternatif yang halal. Hasil penelitian menunjukkan bahwa biaya ekuitas dalam keuangan syariah lebih dipengaruhi oleh risiko bisnis murni dan etika investasi, sementara biaya utang lebih berkaitan dengan margin keuntungan dari kontrak-kontrak berbasis syariah seperti murabahah dan ijarah. Selain itu, investasi berbasis syariah cenderung memiliki risiko sistematis yang lebih rendah karena menghindari sektor-sektor berisiko tinggi seperti perjudian dan alkohol. Kesimpulannya, keuangan syariah menawarkan struktur pendanaan yang etis dan berkelanjutan, yang dapat mendorong stabilitas keuangan dan kesejahteraan masyarakat.
Co-Authors Abdul Hamid Abdullah Fauzan Adani S, Andi Putri Zahirah Ade Hastuti Ahmad Dzul Ilmi Syarifuddin Ainul Fatha Isman Akbar, Muh. Ali Wardani Ali, St Nurhayati Alifkah, Ayu Amin, Sitti Jamilah Aminah, St An Ras Try Astuti Andi Bahri S Andi Bahri, Andi Andi Bahri. S Andi Muhammad Fawzy Ramadhan Anggi, Anggeryani Syam Arqam Arqam, Arqam Asia, Nurul Astuti, An Ras Try Ayu, Sinar Bahri. S, Andi Bunga, Purnamasari Cahya, Nilam Cakrah, Yuyun Andira Citra Dewi Damirah Damirah Damirah Damirah Damirah Damirah Damirah DAMIRAH DAMIRAH, DAMIRAH Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Darwis Darwis Dewi Setiyawati Dewintara, Eka Emily Nur Saidy Fadhliyah Ulfah Rustan Fatmawati, Fatmawati Firman Firman Firman Frihatni, Andi Ayu Gusnawati Nurbaba Gustia H, Muh Ilyas Hannani Hikmawati hilda, Evi Andriana Hj. St Nurhayati Husnul Khatimah Husnur Raja' Idris, Mahsyar Imamah, Ayu Nur Irmawati Irmawati Islamul Haq Islamulhaq, Islamulhaq Isma Wulandari Pryatna Jumaini. S, Jumaini. S Juneda Juneda Juneda, Juneda Kamal Zubair, Muhammad Kartika Sabir Kurniawan, Andis lukman, nurhidaya M. Rafly Al Farezy Arif Mahsyar , Mahsyar Mahsyar, Mahsyar Marhani Marhani MARIA BINTANG Minhajuddin Madi Moh. Yasin Soumena Muh. Ahsan Kamil Muhammad Ilham Muhammad Kamal Zubair Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Rusydi Navri Muhammad Said Muhammad Suras Muhammadun , Muzdalifah Muliati Muliati Muliati Muliati, Muliati Mulyadi, Mus Murhim, Murhim Musakkir , Musakkir Musdalifah Musdalifah Musmulyadi Musmulyadi Musmulyadi, Musmulyadi Musyarif Musyarif, Musyarif Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun, Muzdalifah Nurfadilah Sindika Sari Nurfadillah Nurfadillah Nurhamida Nurhamida, Nurhamida Nurhayati, St. Nurjannah Nurjannah Patmawati, Andi Kiki Putri, Winda Reskiyan Rachman, Mawaddah Rahim, Rahmatika Rahman Rahman Rahmatillah, Sri Fatimah Rasyid, Siti Rasyid, St. Cheriah Ridlo, Muhammad Rasyid Rini Purnamasari, Rini Riska Rismah Rukiah Rukiah Rusanda, Risman S, Andi Bahri Sadli, Nurhemifitrah SAHABUDDIN SAHABUDDIN Sahara, Ira Sardia Sarmila, Sarmila Siti Nuraeni Sitti Aminah Sitti Jamilah Amin Sri Fatimah Rahmatillah St Aminah St. Aminah St. Aminah St. Nurhayati St. Nurhayati Suarning Suarning, Suarning Sumi Susianti, Susianti Umar, Umrah Yani Wahyuni, A Widodo, Uun Purwati Wisnu Wardana, Wisnu Zyahratul Wilda