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Key Drivers of Profitability in Indonesian Sharia Banks: Faktor Utama Profitabilitas Bank Syariah di Indonesia Septiani, Neli; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1278

Background: The banking sector significantly contributes to Indonesia's economic growth, with profitability serving as a key measure of performance and credibility, particularly in sharia banking. Knowledge Gap: Despite the importance of factors like Financing to Deposit Ratio (FDR), Operating Expense to Operating Income (BOPO), and Non-Performing Financing (NPF), their combined impact on profitability in Islamic banking remains underexplored. Aims: This study examines the influence of FDR, BOPO, and NPF on the profitability of Indonesian sharia banks. Methods and Results: Using data from 11 sharia banks listed on the Indonesian Stock Exchange (2018–2022) and multiple linear regression analysis, the study finds FDR and NPF have no significant effect, while BOPO negatively impacts profitability, emphasizing the importance of operational efficiency. Novelty and Implications: This study highlights the critical role of prudential and efficient financial management in Islamic banking, offering insights for enhancing profitability and resilience in Indonesia's sharia banking sector. Highlight : BOPO significantly impacts profitability, highlighting the need for operational efficiency in sharia banking. FDR and NPF show no significant influence on profitability, indicating other factors may play a role. Prudential financial management is crucial for enhancing resilience and growth in Islamic banks Keywords: Sharia banking, profitability, FDR, BOPO, NPF

Murabahah and Entrepreneurial Factors Driving MSME Growth in Sidoarjo: Murabahah dan Faktor Kewirausahaan yang Mendorong Pertumbuhan UMKM di Sidoarjo Susetyo, Qotrunnada Aisyah Mega; Rahmawati , Imelda Dian
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1806

General background: Micro, Small, and Medium Enterprises (MSMEs) are vital drivers of Indonesia’s economic resilience, particularly in sustaining employment and regional income distribution. Specific background: Despite their contribution, many MSMEs in Sidoarjo struggle to grow due to limited access to capital, weak entrepreneurial characteristics, and inadequate marketing strategies. Knowledge gap: Previous studies rarely integrated Islamic financing instruments, entrepreneurial behavior, and marketing strategies in one comprehensive model to explain MSME growth. Aims: This study aims to examine how Murabahah contracts, entrepreneurial characteristics, business capital, and marketing strategies contribute to MSME development in Sidoarjo Regency. Results: Using multiple linear regression with 62 food and beverage MSME respondents, all four variables showed a significant positive relationship with MSME growth. Novelty: The integration of Murabahah financing within a holistic model of MSME development demonstrates how Islamic economic values strengthen business sustainability. Implications: The findings emphasize the importance of syariah-based financial accessibility, improved entrepreneurial competence, and adaptive marketing strategies to enhance local economic empowerment. Highlights: Murabahah financing fosters sustainable MSME growth. Entrepreneurial character strongly supports competitiveness. Marketing innovation enhances regional economic resilience. Keywords: Murabahah, Entrepreneurial Characteristics, Business Capital, Marketing Strategy, MSME Development

Sharia Financial Instruments and Banking Roles in Strengthening Financial Deepening: Instrumen Keuangan Syariah dan Peran Perbankan dalam Menguatkan Pendalaman Keuangan Rulitasari, Shindy Gresilya; Rahmawati , Imelda Dian
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1812

General Background: Financial deepening serves as an essential indicator of a nation’s financial system maturity, reflecting its ability to channel funds efficiently to drive sustainable economic growth.Specific Background: In Indonesia, the Sharia financial sector—through instruments such as sukuk and Islamic banking—has grown significantly, providing alternative channels for liquidity and capital distribution.Knowledge Gap: Despite this growth, comprehensive empirical studies integrating both Sharia capital market and banking variables in assessing financial deepening remain scarce.Aims: This study investigates the roles of corporate sukuk, state sukuk, third-party funds, and financing from Islamic banks in strengthening financial deepening in Indonesia from 2017 to 2020.Results: Using multiple linear regression analysis, findings indicate that all four variables positively and significantly contribute to financial deepening, demonstrating the vital role of Islamic finance in national liquidity expansion.Novelty: The study integrates dual-sector variables—Sharia capital market and banking—into a unified model, offering a holistic view of Indonesia’s Islamic financial ecosystem.Implications: Results underscore the necessity for policymakers to optimize Sharia-based instruments to improve liquidity, promote financial inclusion, and sustain economic resilience. Highlights: Sharia finance strengthens Indonesia’s financial depth through sukuk and banking. Dual-sector integration provides a broader analytical perspective. Findings guide policy development for sustainable financial systems. Keywords: Islamic Finance, Sukuk, Sharia Banking, Financial Deepening, Indonesia

Digital Marketing Drives MSME Sales Growth in Indonesia: Pemasaran Digital Dorong Pertumbuhan Penjualan UMKM di Indonesia Sulistiyowati, Elik; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1090

This study investigates the impact of marketplace effectiveness, social media use, and promotional activities on the sales of Micro, Small, and Medium Enterprises (MSMEs) in Sidoarjo District. Using primary data from 67 MSME actors selected through simple random sampling, we applied descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and t-tests with SPSS version 26. The findings reveal that effective marketplace utilization, strategic social media use, and targeted promotions significantly enhance MSME sales. These insights suggest that MSMEs should leverage digital tools and strategic marketing to improve their sales performance. Highlights: 1. Marketplaces and social media boost MSME sales.2. Proper promotions increase sales performance.3. Digital tools are essential for MSME growth. Keywords: MSMEs, marketplace effectiveness, social media, promotion, sales growth

Unlocking Small Business Growth Strategies for Success in Indonesia: Mengungkap Strategi Pertumbuhan Usaha Kecil untuk Sukses di Indonesia Rochani, Oktavia Siti; Pradhana, Muhammad Farid Fathul Huda; Ramadhin S, Ede; Zahrina A, Nilamsari; Haris, Abdul; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1139

This study analyzes the development strategy of "Kenangan Fried Chicken," a small business in Sidoarjo Regency. Using qualitative research and a phenomenological approach, data were gathered through interviews, observations, and SWOT analysis. The findings highlight that product quality, marketing, and competition are crucial for growth. Strengths include a strategic location, while weaknesses involve limited capital. High community enthusiasm presents opportunities, but competition poses a threat. Recommended strategies include improving product quality, diversifying the menu, and enhancing marketing efforts to boost business competitiveness and sustainability. Highlights: Strategic Location: Prime spot in a residential area near main road. Marketing Importance: Essential for growth and overcoming competition. Capital Constraints: Major weakness hindering business sustainability. Keywords: small business development, Kenangan Fried Chicken, qualitative research, SWOT analysis, marketing strategy

Masterplan for Developing Human Capital of Tahfizh Teachers at Daarul Qur'an: Rencana Pengembangan Sumber Daya Manusia Guru Tahfizh di Daarul Qur'an Cahyono, Teguh Catur; Rahmawati , Imelda Dian
Indonesian Journal of Education Methods Development Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v19i4.852

This research explores the development of human capital for Tahfizh teachers at Pesantren Tahfizh Daarul Qur’an in Malang, East Java, addressing the unique qualifications required for these educators. While general teachers must possess pedagogical competence as mandated by law, Tahfizh teachers must also attain core competencies related to the memorization of the Quran, underpinned by traditional knowledge and lineage known as Sanad Al-Qur'an. The study employs a qualitative, descriptive-explorative design to analyze the master plan for human capital development. The findings reveal a structured approach to enhancing Tahfizh teachers' competencies, encompassing pedagogical, social, personal, and professional aspects. The development process is organized into three stages: improving reading (tahsinul qiro'ah), strengthening memorization (itqonul hifzh), and acquiring the Quranic sanad from historical figures. By establishing quality standards for Tahfizh teachers' human capital, this research aims to elevate the quality of Tahfizh education, thereby positively influencing the overall performance of the institution. The study underscores the importance of specialized training for Tahfizh teachers in contributing to effective Quranic learning environments. Highlights: Unique Competencies: Tahfizh teachers require both pedagogical skills and Quranic memorization expertise, emphasizing the need for specialized training. Structured Development: The human capital development plan includes three stages: improving reading, strengthening memorization, and acquiring the Quranic sanad. Performance Enhancement: A focus on quality standards for teachers aims to improve Tahfizh education and overall institutional performance. Keywords: Tahfizh, Sanad, Human Capital, Education, Competencies

Financial Report Quality through Accounting Information System Implementation: Kualitas Laporan Keuangan Melalui Implementasi Sistem Informasi Akuntansi Hayuningtyas, Widya Retno; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1418

General Background: Public sector financial reporting requires reliable systems to enhance transparency and accountability. Specific Background: Regional governments continue to face issues such as errors, overpayments, and weak compliance that indicate insufficient report quality. Knowledge Gap: Prior studies show inconsistent findings regarding the roles of accounting information systems (AIS) and human resource quality in improving report quality. Aims: This study aims to analyze the contribution of AIS implementation and human resource quality to the financial report quality in a local government office. Results: The findings indicate that AIS implementation contributes significantly to improving report quality, while human resource quality strengthens the relationship between AIS and reporting outcomes. Novelty: This study integrates signaling theory and contextual issues from the selected region to provide a more comprehensive understanding of reporting practices. Implications: The results highlight the importance of strengthening AIS utilization and enhancing staff competency to support transparent and accountable public financial management. Highlights : Examines AIS implementation within local government context. Identifies HR quality as a moderating factor. Provides evidence aligned with signaling theory. Keywords:Accounting Information System, Financial Reporting, Human Resources, Public Sector, Moderation

Determinants of Profit in Local Creative Bag UMKM Production: Penentu Keuntungan dalam Produksi UMKM Tas Kreatif Lokal Murtafi’a, Lutfi Ainun; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1432

Background: UMKM play a crucial role in supporting local economic growth, making profit analysis essential for business sustainability. Specific Background: Local bag-production UMKM face fluctuations in production costs, marketing expenses, and sales volume, which directly shape profitability. Knowledge Gap: However, limited studies have examined these three variables simultaneously within the context of small-scale creative industries. Aim: This study aims to analyze how production costs, marketing costs, and sales volume contribute to UMKM profit. Results: The findings show that production costs and marketing costs have measurable statistical relationships with profit, while sales volume emerges as the most influential determinant of financial outcomes. Novelty: This research offers new insight by focusing on a specific local bag-production UMKM with unique cost structures and operational constraints. Implications: The study highlights the importance of optimizing cost efficiency and strengthening sales strategies to support sustainable profit growth for similar creative UMKM sectors. Highlights:• Significant factors determining UMKM profit• Sales volume as primary profit determinant• Cost structures shaping financial outcomes Keywords: UMKM, Production Cost, Marketing Cost, Sales Volume, Profitability

Intellectual Capital and Firm Value Evidence from Indonesian Companies: Kapital Intelektual dan Nilai Perusahaan: Bukti dari Perusahaan-Perusahaan Indonesia Noviyanti , Vivi; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1451

General Background Firm value represents a key indicator of corporate performance and market perception. Specific Background Intellectual capital has increasingly been recognized as an intangible resource that contributes to value creation in modern firms. Knowledge Gap Empirical findings regarding the relationship between intellectual capital and firm value remain inconsistent across sectors and periods. Aims This study aims to examine the relationship between intellectual capital and firm value based on empirical evidence from Indonesian companies. Results Using quantitative analysis, the findings indicate that intellectual capital demonstrates a significant association with firm value. Novelty This research provides updated empirical evidence on intellectual capital measurement within the Indonesian corporate context. Implications The results offer insights for companies and stakeholders in managing intellectual capital as part of strategic value creation. Keywords: Intellectual Capital, Firm Value, Financial Performance, Corporate Performance, Indonesia Key Findings Highlights: Intangible resources are empirically associated with market-based company valuation. Intellectual capital indicators show measurable links with corporate outcomes. Evidence supports the relevance of non-physical assets in value creation analysis.

Accounting Information System Design for UMKM Cash Transactions: Desain Sistem Informasi Akuntansi untuk Transaksi Tunai UMKM a Fitri , Evi Kurni; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1455

General Background Micro, small, and medium enterprises play a vital role in national economic sustainability, yet many operate without structured accounting information systems. Specific Background This condition is evident in UMKM Tahu Jaya Sentosa, where cash receipt and cash disbursement activities are conducted using simple practices without formal recording. Knowledge Gap Limited understanding and implementation of accounting information systems constrain internal control and financial transparency in UMKM operations. Aims This study aims to design an accounting information system for cash receipts and cash disbursements that can be applied as a practical guideline for UMKM. Results Using a qualitative descriptive approach through interviews and observations, the study finds that cash transactions are not recorded in journals or ledgers, internal control is informal, and financial information is not systematically documented. Novelty The study presents a context-based accounting information system design tailored to the operational realities of a small-scale UMKM. Implications The proposed design provides practical guidance for improving cash transaction recording and internal control, supporting better financial management practices in UMKM environments. Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Internal Control, UMKM Key Findings Highlights: Cash transaction activities are conducted without formal accounting records. Internal control relies on informal practices and owner experience. A structured system design offers practical guidance for UMKM financial management.

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