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All Journal MUQTASID Sawwa: Jurnal Studi Gender Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Islamic Business and Economics (IJIBEC) Ulumuddin : Jurnal Ilmu-ilmu Keislaman Budimas : Jurnal Pengabdian Masyarakat ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) AL-ARBAH: Journal of Islamic Finance and Banking Journal of Sharia Economics Journal of Islamic Economics, Management, and Business (JIEMB) HUMANISMA : Journal of Gender Studies Equilibrium: Jurnal Ekonomi Syariah Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) International Conference on Islamic Economic International Journal of Islamic Business and Economics (IJIBEC) BISNIS : Jurnal Bisnis dan Manajemen Islam
Sokhikhatul Mawadah
Universitas Islam Negeri Walisongo Semarang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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STUDI EKONOMI SYARIAH TENTANG PERUBAHAN PP NO 46 TAHUN 2013 KE PP NO 23 TAHUN 2018 Mawadah, Sokhikhatul
EQUILIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i1.5219

Abstract

 Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. The MSME sector is proven to be able to survive in the midst of the economic crisis in Indonesia. At present, the growth of MSMEs from year to year continues to increase. The more rapid development of MSMEs in Indonesia will cause more contribution to the receipt of the country's Gross Domestic Product. This is where MSMEs become a sector that will have a large potential in the amount of tax revenue. The tax incentive policy for MSMEs previously regulated in Government Regulation Number 46 of 2013 provided that the final tax rate imposed on MSMEs is 1 percent of gross income. However, at present, the regulation has been amended and replaced with Government Regulation Number 23 of 2018, where the final tax rate for MSME players is only 0.5 percent of gross income. If viewed from a sharia economic perspective, a decrease in taxes is a form of government justice for MSME actors, because basically businesses run by MSMEs do not always bring profits, so that a high tax rate can burden them. This is in accordance with the general goal of implementing the economic system, namely to realize prosperity and peace for the entire community. This study aims to provide a critical review of how much the effect of changes in PP on final income tax rates for MSMEs is seen from the literature review involving several Islamic elements. The methodology in this study is qualitative descriptive. Discussion refers to previous research and results from literature studies..
Pedagang Tradisional Sebagai Pelaku UMKM Mitra Usaha BMT Walisongo dalam Pembiayaan Produktif Mawadah, Sokhikhatul
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.5189

Abstract

The purpose of this study is to analyze how the role of BMT Walisongo is a provider of productive financing as a business partner for traditional merchant MSME in the Mijen market in terms of capital. Average traditional traders from the middle to lower classes, so they have not been able to overcome the problems of the needed capital. On the other hand the role of BMT in providing productive financing has very good potential for economic development, especially in the development of jobs for small and medium-sized communities, so as to be able to provide benefits that can be felt by the surrounding community. This study using descriptive qualitative methods by studying two sources, namely primary data and secondary data.
Does Profitability Mediate the Relationship between Financial Characteristics and Firm Value? Evidence from Islamic Capital Markets Sokhikhatul Mawadah; Muhammad Firman Khoiruddin; Dessy Noor Farida
Journal of Islamic Economics Management and Business (JIEMB) Vol. 8 No. 1 (2026): April
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2026.8.1.29826

Abstract

This study aims to analyze the effect of liquidity, leverage, and company size on company value with profitability as an intervening variable. This study focuses on companies listed on the Jakarta Islamic Index (JII) for the 2021-2023 period. The research method uses a quantitative approach with a purposive sampling technique, resulting in 18 companies as samples. Data analysis was carried out using multiple linear regression and the Sobel test to test the mediation effect. The results of the study indicate that liquidity has no significant effect on company value, leverage has a significant negative effect on company value, and company size has a significant positive effect on company value. Profitability is proven to mediate the relationship between leverage and company value, but does not mediate the relationship between liquidity and company size and company value.
Co-Authors Ahmad Furqon Akbar, Ananda Rizki Anugallakata Nea Sasgapata Kurniawan Dessy Noor Farida Hikmah Prihatin Khoirul Anwar Kurnia Setyoningrum Leli Lismay M. Rifka Maulana M. Yogi Riyantama Isjoni Maulana, M. Rifka Muhammad Firman Khoiruddin Nashwa Maulidya Salsabila Nihayah, Ana Zahrotun Nur Huda Nurudin Nurudin Nurudin Nurudin Ratno, Fernaldi Anggadha Saadah, Ni’matus Tria Pibriani Wati Febriyanti