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All Journal Owner : Riset dan Jurnal Akuntansi Borneo : Journal of Islamic Studies
Muhammad , Rifqi
Unknown Affiliation
Religion Economics, Econometrics & Finance

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PEMBERDAYAAN MASYARAKAT ISLAM MELALUI BIMBINGAN KEAGAMAAN DI KAMPUNG PUEH, SEMATAN, MALAYSIA Safitri , Ayu; Nunung, Nunung; Sofia, Sofia; Muhammad , Rifqi; Manja, Manja
Borneo : Journal of Islamic Studies Vol. 4 No. 1 (2023): BORNEO: Journal of Islamic Studies
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/borneo.v4i1.2532

Abstract

The aim of this study is to describe community empowerment through religious guidance in Kampung Pueh, Sematan, Sarawak, Malaysia, in 2023. The research method uses a qualitative-descriptive approach. Data collection was done using interview guidelines aimed at informants, namely Iran as the Pueh Village Leader, Muhammad Asnizan Mahadi as the Manager of Baitul Quddus Shrine, and Nurhayati binti Jali as an empowerment participant. The results of the research in this study are that empowerment activities through religious guidance were carried out in Pueh Village, namely 1) The place of implementation of empowerment at Surau Baitul Quddus; 2) the target of empowerment is converts (new brothers); 3) form of activity through Yasin reading Yasin Friday night, Knowledge Assembly, Learning to read the Koran and Iqra; The obstacle is that not everyone can attend each activity because they are busy. Lack of syiar in learning programs to read the Koran and Iqra; Lack of counseling for learning the Koran and Iqra, including counseling about why you should learn, the benefits of learning, and the disadvantages of not learning; 5) Supporting this is a strong desire to learn religion. 5) Supporting it is a strong desire to learn religion.
Profit Growth: Redefining Success with an Advanced ROA Model Arwani, Agus; Masrur , Muhamad; Muhammad , Rifqi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2489

Abstract

This study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings.
Co-Authors Agus Arwani Manja, Manja Masrur , Muhamad nunung nunung Safitri , Ayu Sofia Sofia, Sofia