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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmu Manajemen Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Islamic and Muhammadiyah Studies Journal of Business Studies and Management Review International Journal of Economics and Management Research Journal Markcount Finance I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf IEB: Journal of Islamic Economics and Business International Journal of Economics and Management Research
MISMIWATI, MISMIWATI MISMIWATI
Universitas Islam Negeri Raden Fatah Palembang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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
Corporate Governance and Earnings Management: Empirical Study of Public Companies in Indonesia Mismiwati, Mismiwati; Dara, Ravi; Kiri, Ming
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2063

Abstract

Corporate governance plays a pivotal role in ensuring transparency and accountability in financial reporting, particularly in mitigating earnings management practices. Earnings management, which involves the manipulation of financial statements to present a desired image, undermines the reliability of financial information. In Indonesia, where corporate governance practices are still evolving, understanding the relationship between corporate governance and earnings management is critical for improving financial reporting quality. This study aims to examine the impact of corporate governance mechanisms on earnings management practices in public companies listed on the Indonesia Stock Exchange (IDX), providing insights into how governance structures can deter manipulative financial reporting. A quantitative research design was employed, utilizing data from 150 public companies listed on the IDX over a five-year period (2017-2021). Multiple regression analysis was used to analyze the relationship between corporate governance variables (e.g., board independence, audit committee effectiveness) and earnings management, measured using discretionary accruals. The findings reveal that stronger corporate governance mechanisms, particularly board independence and audit committee effectiveness, significantly reduce earnings management practices. Companies with higher governance scores reported lower levels of discretionary accruals, indicating more transparent financial reporting. This study highlights the importance of robust corporate governance in curbing earnings management.
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,
Co-Authors Africano, Fernando Alfiana Anggraini Anggraini Arifia Nurriqli Arifia Nurriqli Asiati, Diah Isnaini Bunga Mar’atush Shalihah Dara, Ravi Diky Satria Dini Mardiani Enggar Diah Puspa Arum Fakhrina Helisia Krisdayanti Indah Khairunnisa Indriyani, Selvi Dwi Karinta Fakhira Khoiron Pratama Kiri, Ming Krisdayanti, Helicia Krisdayanti, Helisia Lidia Desiana Lismiana, Lismiana Lita Ayudha Ningsih Loso Judijanto Muhammadinah Muhammadinah, Muhammadinah Nurlia Nurlia Nurlia Nurlia Oki Sania Riski Pertiwi, Citra Ramadhani, Fitri Kurnia Riduwansah Riduwansah Riduwansah Riduwansah, Riduwansah Riduwansyah, Riduwansyah Rika Lidyah Sintia, Ina Siti Juairiah Syadzwina Ramadhana Fitriza Tanti Widia Nurdiani Tariza Putri Ramayanti Titin Hartini Tona Aurora Lubis Usman, Hamid Winda Lestari winda lestari Yoga, M Satria Tirta Zahrani, Syamsiar