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Pengaruh Financial Distress, Ukuran Perusahaan Terhadap Manajemen Laba: Studi Kasus pada Perusahaan yang Terdaftar di Jakarta Islamic Index 30 Periode 2020-2022 Wahyu Hidayat; Evan Hamzah Muchtar; Lala Amelia
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.605

Abstract

Financial Distress is a situation where the cash in a company cannot fulfill its obligations so that a company is required to take action. This research is to find out how much influence financial distress and company size have on earnings management. This research uses independent variables, namely Financial Distress, Company Size and the dependent variable Profit Management. The population in this research is the 2020-2022 research period and the sample size is the 30 most liquid sharia shares listed on the Jakarta Islamic Index. The type of research in this research is quantitative descriptive research. The analysis used in this research is descriptive statistics, panel data regression, Chow test, Hausman test, hypothesis test, t test, f test, and coefficient of determination. This research will use the Eviews 12 programprogram to process data. The research results show that there is a positive influence of financial distress on earnings management. Meanwhile, the regression equation obtained a value of 0.263111 so that the analysis results show that the t-value is greater than t-table 1.66543 and P-value = 0.7932 > 0.05 so it can be concluded that company size has an effect on company performance. there is no influence on earnings management, and the calculated F value is greater than F table (-36.00000 > 1.99210), then it can be concluded that financial distress and company size simultaneously have a significant effect on earnings management.
Literasi Cara Kerja Bank Syariah dan Konvensional bagi Masyarakat Batuceper Indah Tangerang Alim, Muhammad Nurul; Evan Hamzah Muchtar; Irwan Maulana; Wahyu Hidayat; Edy Junaedi; Muslim
ABDIMAS Iqtishadia Vol. 3 No. 1 (2025): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v3i1.49586

Abstract

Kegiatan literasi ini bertujuan meningkatkan pemahaman masyarakat Batuceper Indah, Kota Tangerang, mengenai perbandingan cara kerja bank syariah dan konvensional. Pemahaman mendasar ini krusial agar masyarakat mampu membuat keputusan finansial yang bijak di tengah pesatnya perkembangan perbankan. Penelitian menggunakan metode penyuluhan untuk mendidik peserta tentang prinsip, produk, dan mekanisme operasional kedua jenis bank. Hasilnya menunjukkan peningkatan signifikan dalam pemahaman peserta sebelum dan sesudah literasi. Mayoritas peserta juga menyatakan kegiatan ini sangat bermanfaat, dengan 75% peserta puas terhadap pelaksanaannya. Meskipun demikian, literasi perbankan masyarakat masih relatif rendah, menghambat pemanfaatan optimal layanan keuangan. Oleh karena itu, direkomendasikan peningkatan program edukasi dan penyuluhan untuk meningkatkan kesadaran dan pemahaman masyarakat terhadap kedua sistem perbankan. Dengan demikian, diharapkan masyarakat Batuceper Indah dapat mengambil keputusan finansial yang lebih terinformasi dan sesuai nilai-nilai pribadi mereka.
Organizational Support, Mustahiq Micro-Business Development and Poverty Alleviation: A Comparison Analysis Between BAZNAS and LAZNAS budi trianto; Evan Hamzah Muchtar; Ade Chandra; Masrizal; Tasiu Tijjani Sabiu
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 2 (2021): Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3731

Abstract

This study aims to investigate whether the organizational support provided by BAZNAS and LAZNAS has a positive impact on the success of micro business development programs and poverty alleviation. Population in this study are mustahiq who have received empowerment program from BAZNAS and LAZNAS with the total sample size are 89 mustahiq. Data were collected using questionnaire with Likert scale 1 – 5 and were analyzed using Path Analysis. The results of this study indicate that the organizational support provided by LAZNAS tends to be better when compared BAZNAS. From three kinds of the supporting by BAZNAS, only business assistance support that affect to the successful of mustahiq micro-business development, even though two of them have a negative relationship. Meanwhile, all of supporting from LAZNAS has a positive relationship with successful of mustahiq micro-business development, despite two of them are insignificant. This study also found an important fact that the mustahiq micro-business development program was able to alleviate poverty. The results of this study imply that BAZNAS must evaluate and innovate the mustahiq micro-business development program. Meanwhile LAZNAS must provide more optimum support for capital assistance and mentoring to get a maximum impact.
Does Sharia Financial Literacy of MSMEs Influencing in Sharia Banking Financing: Investigating the Creative Economy Habriyanto; Budi Trianto; Nik Hadiyan Nik Azman; Busiradi; Evan Hamzah Muchtar; Elida Elvi Barus
International Journal of Islamic Business and Economics (IJIBEC) Vol 6 No 2 (2022): Volume 6 Nomor 2 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v6i2.6090

Abstract

This study aims to determine what factors influence MSMEs in the creative economy sector in deciding on Islamic Banking financing in Indonesia. We investigated the role of Islamic financial awareness, Islamic financial knowledge, and Islamic financial skills. We also examine whether the decision to use Islamic Banking financing impacts business performance. By using a path analysis approach, the results of this study show that Islamic financial awareness and financial skills positively impact the decision to finance in Islamic banking. Meanwhile, the decision to finance in Islamic banking has a positive effect on business performance, but insignificant. Other results show that Islamic financial skills positively and significantly impact MSME business performance. The results of this study imply that business actors in the creative economy sector must be given an understanding of Islamic financial skills and Islamic financial awareness. On the other hand, Islamic banking must expand financing in the creative economy sector through a more competitive financing scheme so that MSMEs can easily access it. Expanding access to Islamic financing for MSMEs is expected to accelerate the inclusion of Islamic finance in Indonesia. This study is a preliminary investigation in Indonesia of Islamic Banking Financing for the creative economy.