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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Investasi Islam Jurnal Bisnis dan Kewirausahaan
Arsyad, Muh Rifai
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Indeks Saham Syariah IDXGrowth Dimoderasi Pengungkapan Corporate Social Responsibility Arsyad, Muh Rifai; Hakim, Abdur Rahman; Giantama, Haprila Putri; Alim, Muhammad Taqdirul
Jurnal Investasi Islam Vol 10 No 1 (2025): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v10i1.12477

Abstract

Dengan CSR sebagai moderator, penelitian ini bertujuan untuk menganalisis profitabilitas, leverage, dan nilai perusahaan Perusahaan Indeks Saham Syariah IDXGrowth. Penelitian ini mengandalkan data sekunder yang bersumber dari www.idx.co.id, yaitu Laporan Tahunan 2022–2024, dan menggunakan teknik purposive sampling untuk memilih responden. Preliminary Least Square (PLS) dan statistik deskriptif digunakan untuk menganalisis data. Berdasarkan temuan ini, nilai perusahaan dipengaruhi secara positif oleh profitabilitas, leverage, dan ukuran perusahaan. Nilai perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas, menurut uji hipotesis. Akibatnya, peningkatan nilai perusahaan akan mengikuti peningkatan profitabilitas. Hubungan positif dan signifikan secara statistik antara leverage dan nilai perusahaan ditemukan dalam uji hipotesis. Oleh karena itu, leverage yang lebih besar dikaitkan dengan peningkatan nilai bisnis. Pada saat yang sama, CSR memperkuat dampak laba terhadap nilai perusahaan. Tanggung jawab sosial perusahaan memiliki pengaruh positif dan signifikan secara statistik terhadap nilai perusahaan, yang menunjukkan bahwa tingkat profitabilitas yang lebih tinggi dikaitkan dengan tingkat nilai perusahaan yang lebih tinggi. Hipotesis keempat diterima berdasarkan hasil uji hipotesis. Tanggung jawab sosial perusahaan memperkuat dampak leverage terhadap nilai bisnis, menurut uji hipotesis. Korelasi positif dan signifikan secara statistik antara CSR, leverage, dan nilai perusahaan menunjukkan bahwa dampak CSR terhadap leverage memiliki korelasi langsung dengan dampak CSR terhadap nilai bisnis
Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar Arsyad, Muh Rifai; Nurwanah, Andi; Nur, Muhammad
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.43398

Abstract

The SME sector plays an important role in national economic growth. The recovery adaptation period brings new opportunities for the SME sector to develop and improve. This research aims to provide a more comprehensive view of how the application of financial recording system transformation, digital marketing and the role of financial technology can increase SME profitability, especially in Makassar City. The data in this study were obtained from SMEs in Makassar City under the auspices of the Makassar City Cooperative and SME Office who were willing to be respondents. This study uses primary and secondary data by conducting direct research in the field by giving a questionnaire / statement sheet to 102 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Transformation of the Financial Recording System and Digital Marketing had a positive and significant effect on the Profitability of SMEs in Makassar City.
Peran Inklusi Keuangan dalam Memediasi Pengaruh Ekonomi Kreatif dan Blue Economy terhadap Kesejahteraan Ekonomi Nelayan Pesisir Lubis, Nurliza; Ainul Yusna Harahap; Najihatul Faridy; Muh Rifai Arrasyid
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 3 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i3.185-198

Abstract

This study aims to analyze the influence of Creative Economy and Blue Economy on the Economic Welfare of Coastal Fishermen, with Financial Inclusion as a mediating variable. Langsa City, Aceh, was chosen as the research site due to its significant marine potential, yet facing a decline in the number of fishermen from 3,194 in 2023 to 2,359 in 2024, despite the increasing contribution of the fisheries sector to regional GDP. This phenomenon highlights the need for an inclusive and sustainable coastal economic development strategy. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. A total of 150 fishermen were selected using Slovin’s formula and purposive sampling. The analysis covered outer model evaluation (validity and reliability) and inner model testing (direct effects, moderation, and mediation). The results reveal that the Blue Economy has a positive and significant effect on fishermen’s welfare, while the Creative Economy shows no significant effect. Financial Inclusion positively and significantly influences welfare, but its interaction with the Blue Economy is negative, indicating potential overcapitalization risks if financing is not environmentally sustainable. Mediation by Financial Inclusion is also significantly negative for the Blue Economy pathway, but not significant for the Creative Economy pathway. This study emphasizes the importance of strengthening the Blue Economy, providing supportive ecosystems for the creative economy, and implementing sustainability-based financial inclusion (green finance) to improve fishermen’s welfare without compromising marine ecosystems.
Co-Authors Ainul Yusna Harahap Alim, Muhammad Taqdirul Giantama, Haprila Putri Hakim, Abdur Rahman Muhammad Nur Najihatul Faridy Nurliza Lubis Nurwanah, Andi