Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Islamic Contemporary Accounting and Business Risalah Iqtisadiyah
Izzul Haq Firman Maulana
Unknown Affiliation
Religion Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Mediating Effects of Earnings after Tax: Cost of Good Sold, Sales Growth, and Dividend Payout Ratio Gina Sakinah; Ponirah, Ade; Iwan Setiawan; Awang Dody Kardeli; Izzul Haq Firman Maulana
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.382

Abstract

The research aims to analyze the mediating effect of Earning After Tax on the influence of Cost of Good Sold (COGS) and Sales Growth on the Dividend Payout Ratio (DPR). This research uses a descriptive verification method with a quantitative approach. The research method uses classical assumption, associative, and path analyses. The analysis in this research is supported by the use of SPSS for Windows version 23. The data is secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the research results, it was concluded that there is a significant influence between the Cost of Good Sold (COGS) on the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period with the results t count > t table (2.075 > 2.042) so Ha is accepted. There is an insignificant influence between Sales Growth on the Dividend Payout Ratio (DPR) in consumer good industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period because t count < t table (1.458 < 2.042), so Ho is accepted. There is a significant influence between Earning After Tax (EAT) and the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period. Ha is accepted with the results t count > t table (4.237 > 2.042). Meanwhile, the Cost of Good Sold (COGS) influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.702) and p-value 0.006 < 0.050. Moreover, Sales Growth influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.178) and p-value 0.0296 < 0.050.
Waqf Management Strategy In Accelerating Digitalisation And Islamic Financial Literacy For UMKM Under Micro Waqf Bank's Guidance Fithri Dzikrayah; Fahmi Hasan Nugroho; Mia Lasmi Wardiyah; Izzul Haq Firman Maulana; Rika Afrianti Putri
Risalah Iqtishadiyah Vol 3 No 2 (2024): July - December 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze waqf strategy management in an effort to accelerate digitalization and Islamic financial literacy for micro waqf bank-assisted MSMEs. This research is a descriptive study using a qualitative approach. Data collection techniques are observation, interview, and documentary study. Data collection was carried out using interviews and observations to LKMS-BWM Barokah Pondok Pesantren Al-Masthuriyah and assisted MSMEs as BWM customers and literature studies. This research was analyzed using the SWOT method. The results showed that the development strategy for accelerating digitalization and Islamic financial literacy for MSMEs assisted by the Micro Waqf Bank in quadrant 1 is an aggressive strategy or S-O (Strengh-Opportunity) strategy, meaning that BWM can use existing strengths to take advantage of opportunities. This strategy is positive, meaning that basically, the development of BWM is good and can be developed further by utilizing existing opportunities. BWM can optimize programs registered and supervised by the Financial Services Authority, government-supported programs, implementation in accordance with Sharia principles/SOPs that have been established, cooperation with various parties, implementation in accordance with Sharia principles/SOPs that have been established, and catalysts for bankable MSME customers. I am also able to maximize current financing opportunities with joint responsibility for the use of developing technology with the BWM mobile application. Business coaching and mentoring are always presented to customers.
Co-Authors Awang Dody Kardeli Dzikrayah, Fithri Fahmi Hasan Nugroho Gina Sakinah Iwan Setiawan Mia Lasmi Wardiyah, Mia Lasmi Ponirah, Ade Rika Afrianti Putri