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Apakah Leverage Keuangan Berpengaruh Terhadap Profitabilitas Perusahaan Di Jii70? Syahfitri Suryaningsi Welkom; Syurmita Syurmita; Allysa Azzarah Welkom
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2157

Abstract

Pasar saham syariah semakin berkembang pesat, namun kinerjanya mengalami penurunan selama beberapa kali dalam lima tahun terakhir. Investor tentu harus berhati-hati dalam berinvestasi di pasar ini, terutama perlu untuk memperhatikan tingkat penggunaan leverage keuangan. Dampak penggunaan leverage keuangan (tingkat penggunaan utang) bisa sekaligus meningkatkan dan juga menurunkan kinerja perusahaan sehingga perusahaan harus berhati-hati dalam menggunakannya. Tujuan penelitian ini adalah menganalisis pengaruh leverage keuangan terhadap profitabilitas perusahaan yang terdaftar di JII70. Metode penelitian yang digunakan adalah penelitian kuantitatif. Metode analisisnya adalah regresi data panel dinamis, dengan teknik System-GMM. Populasinya adalah perusahaan yang terdaftar di JII70 yang berjumlah 70 perusahaan. Sampel berjumlah 27 perusahaan, dengan metode pengambilan sampelnya adalah purposive sampling. Data diambil dari laporan keuangan perusahaan tahun 2019-2023. Hasil penelitian menunjukan bahwa leverage keuangan tidak memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan. Baik variabel DFL, SDAR, maupun LDAR, ketiganya tidak memiliki pengaruh yang signifikan terhadap EPS.
Analysis of Cash Waqf Endowment Fund as a Sharia Investment in Indonesia and Saudi Arabia Asri Noer Rahmi; Syurmita Syurmita; Ade Wirman; Weni Hawariyuni; Heri Sudarsono
Islamiconomic : Jurnal Ekonomi Islam Vol 16, No 2 (2025)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v16i2.1351

Abstract

This study examines the role of cash waqf endowment funds as an Islamic investment instrument, with a comparative focus on LAZ Al-Azhar Indonesia and waqf institutions in Saudi Arabia. Cash waqf represents an innovative model of sustainable Islamic finance that integrates Sharia-compliant investment principles with broader socio-economic development objectives. This research aims to analyze the contribution of cash waqf investment funds to socio-economic outcomes, particularly income enhancement, healthcare improvement, and educational development. While also assessing their financial sustainability. Using a qualitative-descriptive and comparative approach based on financial reports and institutional data from 2022 to 2024, the findings indicate a significant increase in the implementation of productive waqf during the observed period. The results demonstrate that cash waqf funds have contributed positively to social welfare indicators, including poverty alleviation, hunger reduction, improved access to education, and the promotion of decent work opportunities. Furthermore, the integration of digital financial technology has enhanced efficiency and transparency in the collection and management of cash waqf, while simultaneously lowering entry barriers for waqif participation. The study also finds that the financial management of cash waqf institutions, particularly LAZ Al-Azhar Indonesia, reflects a high level of transparency and accountability, thereby strengthening institutional trust and sustainability. These findings highlight the strategic potential of cash waqf as a viable instrument for advancing inclusive and sustainable development within the framework of Islamic economics.
Economic and Psychological Factors in Determining Accounting Students’ Interest in Pursuing Careers as Public Accountants syurmita; Yusuf Hanafi; M.Abdul Ghoni
Jurnal Manajemen Pendidikan Vol. 16 No. 2 (2025): Jurnal Manajemen Pendidikan
Publisher : Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jmp.v16i2.66673

Abstract

Background: The public accounting profession plays an important role in ensuring the reliability of financial information. However, not all accounting students are interested in pursuing careers as public accountants. Understanding the factors that influence students’ career interest is important for accounting education and the development of the accounting profession. Purpose: This study aims to examine the influence of financial rewards, professional recognition, job market considerations, emotional intelligence, and subjective norms on accounting students’ interest in pursuing careers as public accountants. Design/method/approach: This study uses a quantitative research approach. The data were collected through a questionnaire distributed to 100 accounting students from private universities in Jakarta using purposive sampling. The data were analyzed using multiple linear regression with the help of SPSS software. Results: The results show that financial rewards, professional recognition, and job market considerations have positive and significant effects on accounting students’ interest in pursuing careers as public accountants. Meanwhile, emotional intelligence and subjective norms do not have significant effects on students’ career interest. Contribution/value: This study contributes to accounting education research by providing empirical evidence on the factors influencing accounting students’ career choices. The findings highlight the importance of financial incentives and job market opportunities in shaping students’ interest in the public accounting profession.
Granger Causality Between the Indonesian Exchange Rate and the Indonesia Sharia Stock Index (ISSI) 2015–2025 Abdul Ghoni; Syurmita; Syahruddin
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7763

Abstract

The aims of the study explores the Granger causality relationship between the Rupiah exchange rate and the Indonesian Sharia Stock Index (ISSI) from 2015 to 2025. The study tests whether the Rupiah exchange rate Granger-causes the ISSI, and vice versa. The results indicate that the hypothesis of the Rupiah exchange rate Granger-causing the ISSI is not supported, as the p-value (0.6826) outstrips the 0.05 limit, declining to refuse the null hypothesis. This indicates no significant causal relationship from the Rupiah exchange rate towards the ISSI. In dissimilarity, the study discloses a significant Granger-causal relationship in the opposite direction. Specifically, past changes in the ISSI significantly predict fluctuation of the Rupiah Currency pair value, as supported in passing test statistic F(2, 129) = 9.13995 through a p-value of 0.0002, which intensely reject of  the null hypothesis at the 1% significance degree. These findings highlight the Rupiah exchange rate does not influence the ISSI, the fluctuation in the ISSI have a meaningful impact on the Rupiah Currency, offering valued understandings into the dynamics between the Indonesian Sharia equity market and its currency.
Pengaruh Persepsi Kemudahan, Efektivitas Penyaluran,Kondisi Pendukung dan Pengaruh Sosial Terhadap minat membayar Zakat,Infaq dan Sedekah melalui Fintech Crowdfunding Karen Cahyaingrum Hasim; Syurmita Syurmita; Muhammad Abdul Ghoni
Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 1 (2026): Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam (IAI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jeps.v14i1.1563

Abstract

This study aims to analyze the effect of fintech crowdfunding on the intention to pay zakat, infaq, and Alms (Y) with independent variables: Payment Ease Perception (X1), Distribution Effectiveness (X2), Supporting Conditions (X3), and Social Influence (X4). Using a quantitative survey approach, data were collected from 138 respondents through purposive sampling and analyzed using validity and reliability tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with SPSS. The results show that collectively, all independent variables significantly affect the intention to pay. Partially, X2, X3, and X4 are significant, while X1 is not. An R² value of 76.5% indicates that the independent variables explain the majority of the intention to pay, while the remaining portion is influenced by other factors. These findings can provide input for zakat institutions and fintech developers to enhance digital payments of zakat, infaq, and sadaqah