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Optimalisasi Penyaluran Zakat Berbasis Digital Anggraini, Anggraini; Mismiwati, Mismiwati; Fakhrina, Fakhrina; Riduwansyah, Riduwansyah; Muhammadinah, Muhammadinah
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.385

Abstract

Penyaluran dari aplikasi ramah zakat yang melibatkan warung sebagai penyedia barang masih memiliki peluang untuk dibina dan diberdayakan dengan kegiatan produktif sebagai modal usaha, pemberdayaan ekonomi dan upaya kaum dhuafa untuk membiayai kebutuhannya. Permasalahan yang dibahas dalam penelitian ini adalah bagaimana optimalisasi penyaluran zakat berbasis digital guna meningkatkan ekonomi mustahik melalui aplikasi ramah zakat? Tujuan yang ingin dicapai yaitu untuk mengetahui optimalisasi penyaluran zakat berbasis digital guna meningkatkan ekonomi mustahik melalui aplikasi ramah zakat. Teknik analisis yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa berdasarkan aspek utama kesejahteraan dalam Islam menyatakan bahwa kesejahteraan mustahik setelah menerima bantuan belum mengalami peningkatan. Hal ini disebabkan dari aspek kekuatan ekonomi serta pemenuhan kebutuhan dasar dan sistem distribusi belum tercukupi. Sedangkan dalam aspek sistem nilai Islami serta keamanan dan ketertiban sosial sudah terpenuhi. Menurut pandangan islam masyarakat dikatakan sejahtera apabila dapat memenuhi empat aspek utama kesejahteraan yaitu sistem nilai Islami, kekuatan ekonomi di sektor riil, pemenuhan kebutuhan dasar dan sistem distribusi serta keamanan dan ketertiban sosial
Liquidity And Leverage's Impact On Profitability From 2018 To 2022 Mismiwati Mismiwati; Arifia Nurriqli; Nurlia Nurlia; Winda Lestari
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.75

Abstract

The purpose of this study is to determine the effect of liquidity and leverage on profitability in Mining Companies in the Coal Mining Sub Sector which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The researcher obtained 93 populations consisting of 18 companies which were used as a sample using the company's financial statements as secondary data. And using panel data regression analysis so that the results obtained are that Liquidity and Leverage simultaneously affect Profitability in mining companies in the coal mining sub-sector for the 2018-2022 period. Liquidity has a negative and insignificant effect on profitability. Whereas,
The Influence Of Ownership Structure On GCG Effectiveness And Its Implications For Financial Performance Mismiwati Mismiwati
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.412

Abstract

Ownership structure constitutes a fundamental component of corporate governance systems, influencing strategic decision-making processes, power distribution, and the allocation of economic rights within organizations. Variations in ownership composition—managerial, institutional, public, and foreign directly affect internal control and monitoring mechanisms. Significant managerial ownership can align management and shareholder interests, while institutional ownership enhances managerial discipline through superior monitoring capacity. Public ownership promotes information transparency, whereas foreign ownership often introduces international governance standards. Good Corporate Governance (GCG) operates as a formal mechanism to ensure that corporate management adheres to the principles of transparency, accountability, responsibility, independence, and fairness. The synergy between an optimal ownership structure and robust GCG can reduce agency costs, improve operational efficiency, and strengthen corporate reputation and competitiveness. Conversely, weak governance may lead to entrenchment effects, free rider problems, and moral hazard. This study employs a qualitative approach using a systematic literature review to examine the interplay between ownership structure, GCG effectiveness, and financial performance. The findings are expected to provide theoretical contributions by enriching the corporate governance and financial management literature, as well as practical implications for managers and regulators in designing ownership strategies and governance policies that promote sustainable corporate value creation.
The Effects of Asset Spread and Good Corporate Governance on Profit Distribution Management in Indonesian Islamic Commercial Banks Mismiwati; Riduwansah; Rika Lidyah
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1462

Abstract

Purpose : This study aims to examine the relationship between Asset Spread, Good Corporate Governance (GCG), and Profit Distribution Management (PDM) in Islamic Commercial Banks in Indonesia during the 2020–2025 period. The study specifically investigates whether Asset Spread and governance mechanisms are associated with banks’ profit distribution practices, while considering the potential relevance of Displaced Commercial Risk (DCR) as a theoretical perspective. Design/Methodology/Approach : This study employs a quantitative approach using secondary data from eight Islamic Commercial Banks in Indonesia selected through purposive sampling. The study utilizes a balanced panel dataset consisting of 48 bank-year observations. The empirical analysis is conducted using a Two-Way Fixed Effects (TWFE) model with bank-clustered robust standard errors. Robustness tests are performed by incorporating additional control variables, including the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing-to-Deposit Ratio (FDR). Findings : The findings indicate that Asset Spread has a statistically significant negative relationship with Profit Distribution Management, while Good Corporate Governance does not demonstrate a statistically significant relationship with PDM. The negative association between Asset Spread and PDM remains consistent across alternative model specifications after including additional control variables. These results suggest that Displaced Commercial Risk may provide a relevant theoretical explanation for understanding how banks’ return-generating capacity relates to profit distribution practices; however, the findings do not establish a causal relationship. Originality/Value : This study contributes to the literature by positioning Asset Spread as a potential explanatory factor for Profit Distribution Management and examining it alongside a composite measure of Good Corporate Governance within an integrated economic and governance framework. Furthermore, this study highlights the limitation of composite GCG self-assessment scores in capturing governance dimensions that may be more directly relevant to profit distribution decisions in Islamic banking.