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All Journal Miftah Malacca: Journal of Management and Business Development
Shalihah, Bunga Mar’atush
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinant Factors of Company Value Putri, Adetia; Muhammadinah, Muhammadinah; Shalihah, Bunga Mar’atush
Malacca: Journal of Management and Business Development Vol. 2 No. 2 (2025): Management and Business Development
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/malacca.v2i2.187

Abstract

This study aims to analyze the effect of dividend policy and Corporate Social Responsibility on company value. The population of this study is food and beverage companies registered with ISSI for the 2019-2023 period totaling 30 companies. The sample was determined based on the criteria so that a sample of 9 food and beverage companies was obtained. The data was processed using multiple linear regression analysis using the Eviews application. The results of this study indicate that both partially and simultaneously the variables of dividend policy and Corporate Social Responsibility have a positive and significant effect on company value.    
Analisis Pemahaman Petani Kopi Dalam Membayar Zakat Hasil Pertanian (Studi Kasus Desa Tunggul Bute Kecamatan Kota Agung Kabupaten Lahat) Saputri, Via Yuki; Shalihah, Bunga Mar’Atush; Zulfikri, Zulfikri
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/zzkadf70

Abstract

Zakat is one of the pillars of Islam. It is obligatory for Muslims who are able to pay a portion of their wealth in accordance with Islamic law. It purifies wealth and souls, and distributes it to those entitled to it (mustahik). Tunggul Bute Village, home to extensive coffee plantations, has a significant portion of the population's income from agricultural products. However, farmers lack understanding of agricultural zakat, and they are still lacking in their practice. This study aims to determine coffee farmers' understanding of paying zakat on agricultural produce.This research uses a qualitative approach. Data sources include primary and secondary data. Primary data were obtained through observation and interviews with eleven informants, while secondary data were obtained through a literature review of scientific journals and books. Data collection techniques used in this study included observation, interviews, and documentation.The results of this study indicate that coffee farmers' understanding of zakat on coffee crops is still limited. Factors influencing their understanding include education, social environment, and habits. This limited understanding results in zakat practices not fully complying with applicable regulations. Although farmers continue to pay zakat, their practice is based more on habit than on a proper understanding of zakat regulations.
Co-Authors Muhammadinah Muhammadinah, Muhammadinah Putri, Adetia Saputri, Via Yuki Zulfikri Zulfikri, Zulfikri