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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 810 Documents
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PRODUCTIVE ZAKAT AS A FINANCIAL INSTRUMENT IN ECONOMIC EMPOWERMENT IN INDONESIA : A LITERATURE STUDY Ismail; Gea, Dalmaisyah; Shabri Abd. Majid, M.; Marliyah, Marliyah; Handayani, Rita
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.122

Abstract

The Muslim population who has great potential in tithing is Indonesia. As the largest Muslim country in Asia, one of the financial instruments that should be appreciated is productive zakat. This program can not only help underprivileged people but also can make people who have been lacking in the economy and have always been recipients of zakat can change their positions into muzakki. This study describes the extent of research on productive zakat and its empowerment in Indonesia by obtaining the results of 375 published articles that have been eliminated according to search data from 2017 to 2021. Besides that, it also shows that productive zakat is very great in playing its role as one of the Islamic financial instruments in Indonesia in empowering and alleviating poverty through philanthropic institutions that shelter it.
A STUDY OF LITERATURE: CRYPTOCURRENCY OF SYARIAH PERSPECTIVE Shabri Abd. Majid, M.; Marliyah, Marliyah; Handayani, Rita; Fuadi, Fuadi; Afrizal, Afrizal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.174

Abstract

Cryptocurrency is a digital or virtual currency, which does not have a physical form like fiat money. This crypto currency can only be used through devices such as PCs, laptops, smartphones and other devices that are connected to the internet. There are several advantages in a crypto system that uses blockchain system, such as transaction security, convenience, speed and can be used across countries and continents, however cryptocurrency which is currently circulating also still have weaknesses, including there is no supervisory authority, even many countries have disagreements over the legality of this cryptocurrency. The debate about the pros and cons regarding to the use of cryptocurrency becomes dynamics among the experts including the scholars who have study from Islamic point of view. This research aims to examine the dynamics of using cryptocurrency from ushul fiqh point of view, where the methods which used in this research are al-qur'an, al-Hadith, Qiyas and Sad-Adzariyah. Basically the use of cryptocurrency is allowed to meet cetain conditions that is by removing batil elements as in Quran surah An-Nisa verse 29, those batil elements are gharar and mayshir. Moreover, cryptocurrency must also have clear legality in a country for security in their use.
INVESTMENT AND OWNERSHIP FROM AN ISLAMIC PERSPECTIVE Okri Handoko, Dodi; Abd. Majid, M. Shabri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.316

Abstract

Classifying ownership in the concept of standard ownership, obligations and needs in Islam, then the concept of ownership must be studied in depth, what is the Islamic view of ownership, how to invest, develop, use it and how to distribute it.Through descriptive-analytical research method by collecting primary and secondary data including books, as well as empirical facts related to the theme that the author is studying using the fiqh approach. then the two discussions become complex matters to be discussed. From here it is analyzed through literature searches, trusted sources and expert opinions in their fields.After conducting research, the author concludes that the Islamic ownership system has advantages and is in accordance with human nature because it will have an impact on justice and benefit according to the maqhosid shari'ah and the beginning is inversely proportional to the capitalist economic concept which only recognizes private ownership and the socialist economic system which only recognizes private ownership. private ownership. understand the concept of state ownership.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFITABILITY AS A VARIABLE MODERATION IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sirait, Fransiska; Bukit, Rina; Bulan Siregar, Narumondang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.317

Abstract

This study aims to determine the effect of good corporate governance, namely the size of the board of commissioners, managerial ownership, institutional ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether profitability can be used as a moderating variable in the model.The research design is a causal relationship research with a quantitative approach. The sample in this study was 57 manufacturing companies listed on the IDX from 2016 to 2020. The type of data used in this study is secondary data. The sampling technique used was purposive sampling. And the data analysis technique used multiple linear regression analysis and interaction test (moderating) which was carried out with the help of SPSS software.The results in this study indicate that partially the size of the board of commissioners has no significant effect on firm value. Institutional ownership has a negative and significant effect on firm value. Managerial ownership, independent commissioners and risk management have a positive and significant impact on firm value. Meanwhile, profitability cannot moderate the size of the board of commissioners, institutional ownership, managerial ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange.
THE EFFECT OF RETURN ON ASSET, EARNING PER SHARE, FREE CASHFLOW AND DEBT TO EQUITY RATIO ON COMPANY VALUE WITH DIVIDEND POLICY AS INTERVENING VARIABLES (STUDY THE CASE OF REGISTERED MINING COMPANIES IN INDONESIA STOCK EXCHANGE) YEAR 2016-2020 Permata Hati Hulu, Intan; Yahya, Idhar; Absah, Yeni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.327

Abstract

This study aims to determine how the effect of Return On Assets, Earning Per Share, Free Cash Flow and Debt to Equity Ratio on the value of mining companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether dividend policy can be used as an intervening variable in this research model.This type of research is quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was determined using a purpose sampling technique. The number of observations in this study amounted to 45 data. In this study, the data analysis method used to test the effect of Return On Assets (ROA), Earning Per Share (EPS), Free Cash Flow, and Debt to Equity Ratio (DER)) on firm value by using software eviews.The results in this study indicate that Return On Assets (ROA), Earning Per Share (EPS), FCF, and Debt to Equty Ratio (DER) have no effect on firm value. Return on Assets (ROA) and Earning Per Share (EPS), have an effect on dividend policy, while FCF and DER have no effect on dividend policy. Dividend policy variables cannot mediate On Asset (ROA), Earning Per Share (EPS), FCF, and Debt to Equty Ratio (DER) to Firm Value.
THE EFFECT OF CAPITAL INTENSITY RATIO, RETURN ON ASSET, AND FIRM SIZE ON TAX AGRESSIVINESS Wahyu Ferawati, Indah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.328

Abstract

This research aims to analyze the effect of capital intensity ratio, return on asset, and firm size on tax agressiviness. The sample of this research are property and real estate companies which listed in Indonesian Stock Exchange period 2017-2019. The method which used in this research is purposive sampling and multiple linear regression analysis to analyze data and supported by SPSS version 2.2. The result of this research show simustaneously the capital intensity ratio, return on asset, and firm size on tax agressiviness. While partially show the caapital intesity ratio and return on asset has influence on tax agressiviness. Firm size doesn’t have an influence on tax agressiviness. For the result of coefficient determination testing (R2) show the value 0,231, which mean that 23,1% has influence by independent variable and the rest influenced by another factors.
MAPPING OF THE TRIGGER VARIABLES OF DISTRIBUTION OF INCOME DISTRIBUTION IN ACEH PROVINCE BEFORE AND AFTER THE COVID-19 PANDEMIC Andriyani , Devi; Nailufar , Fanny; Anwar , Khairil; Cut Tiara Rizki
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.335

Abstract

The income distribution gap (KDP) between regions is an unavoidable reality in both developed and developing countries, and is a major concern during the pandemic. The COVID-19 pandemic that has emerged since 2019, has caused governments in various countries to set various policies to deal with the virus, which has hampered and restricted the economic activities of the community, resulting in higher KDP and dependence on the government. The higher the KDP number, it can indicate the condition of uneven economic development in each region. In addition, each region has the characteristics of different economic problems, therefore strategic policies are needed for each region to be able to overcome regional problems. This strategic policy is also expected to overcome economic disparities between regions. So that strategic policies can be formulated properly and appropriately, it is necessary to conduct research on macroeconomic variables that affect the KDP of each region. This study aims to analyze how big the gap in income distribution between regions in districts/cities in Aceh Province is and how big the influence of the variables of Gross Regional Domestic Product (GRDP), population and open unemployment rate (TPT) on KDP in districts/cities in the province. Aceh before and after the covid-19 pandemic. The research was conducted by calculating the Williamson Index to determine the size of the income gap between regions, and the data analysis model using the panel data regression model. The results of the Williamson index calculation show that KDP in the district / city of Aceh Province during the pre-pandemic period was in the low category and increased in the post-pandemic period. Even some areas such as Aceh Besar, North Aceh and Bireuen, the KDP is in the moderate category during the pandemic. The results of the regression analysis show that GRDP does not have a dominant effect on KDP districts/cities in Aceh Province before and after the covid 19 pandemic. Meanwhile, Population and TPT have a positive and significant effect on districts/cities in Aceh Province before and after the covid 19 pandemic. Results Gini ratio constant calculation shows that Langsa is the city with the largest Gini Ratio value from other regions,
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN PALM OIL PLANTATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Noviantika, Lessy; Erlina, Erlina; Aulia Adnans, Abdhy
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.348

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Good Corporate Governance (GCG) proxied through the Audit Committee, Independent Commissioners and Institutional Ownership on Firm Value through Financial Performance as a mediating variable. The population of this study is all oil palm plantation companies listed on Indonesia Stock Exchange for the period 2016-2020. The sample used in this study amounted to 11 companies. This type of research uses quantitative research methods. Data analysis using Path Analysis approach, with analysis tools using SPSS. The results show that institutional ownership has a negative effect on firm value (Tobin's Q). Audit Committee, CSR Disclosure and Financial Performance have no effect on Firm Value. Independent Commissioner has a positive effect on Firm Value. Institutional ownership has a positive effect on financial performance. However, the Audit Committee, Independent Commissioner and CSR Disclosure have no effect on Financial Performance. Based on the results of the mediation test, it shows that Financial Performance is able to act as a mediating variable between CSR Disclosures, Audit Committees and Institutional Ownership on Firm Value, but Financial Performance is not a mediating variable in the relationship between Independent Commissioners and Firm Value.
PRODUCTION EFFICIENCY ANALYSIS OF RICE WITH JAJAR LEGOWO METHOD ON SRI IN LIMA PULUH KOTA REGENCY Zia Aznur, Tifany; R. Pulungan, Delyana; Febriamansyah, Rudi; Ifdal, Ifdal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.356

Abstract

This study aimed to analyzed the factors that affect the rice production, and to determine the level of production efficiency of rice with jajar legowo method on SRI in Nagari Situjuah Gadang. The study was conducted with survey method on 30 samples taken by proporsionate purposive sampling. The data analysis used multiple linear regression analysis and production efficiency analysis of Cobb-Douglass. The results showed that the use of factors of production of seeds, organic fertilizer, inorganic fertilizer and labor impact together on rice production with a calculated F value of 52.387. Partially, the use of each factor of production have a significant effect on rice production. The results of production efficiency analysis showed that the production process is already technically efficient with a value TER 0,97. The use of factors of production of seed, fertilizer organic and inorganic fertilizer are not economically efficient, and the use of production factor of labor is economically inefficient. Scale rice farming is at a level increasing returns to scale so that the level of optimum use of production factors can not be determined. To increase production, farmers should use as much as 1-3 seeds per planting hole; pay attention to the rules of the use of balanced fertilizer; increase the amount of organic fertilizer use; and reduce the use of labor at harvest.
ACCOUNTING TREATMENT OF PRODUCING PLANTS AND NOT YEARING PALM OIL CULTIVATION AT PT PERKEBUNAN NUSANTARA III (HOLDING) Sinaga, Nurkhotimah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.357

Abstract

This research aims to know describing briefly about accounting treatment of mature plants and immature plants of palm oil cultivation at PT Perkebunan Nusantara III (holding). This research is in case/field research, with the characteristics of the problem referring to the background and condition nowdays of the subjects studied, it is immature plants and mature plants, so that a complete picture is obtained regarding this matter. In this research, using descriptive method and comparative method in analyzing the data. In descriptive method, the researcher collected, compiled, classified the data obtained and then interpreted and analyzed it so as to provide complete information and description regarding the accounting treatment of immature plants and mature plants of palm oil cultivation at PT Perkebunan Nusantara III (holding). Eventhough in comparative method is used to compare the accounting treatment of mature plants and immature plants of palm oil cultivation in the company's financial statements with the accounting treatment in the financial statements that refers to PSAK No. 16 (2015), OJK Regulation (2021), and Pedoman Akuntansi BUMN Perkebunan (PABP) 2008, which are generally accepted in Indonesia. The data collected is secondary data. Using documentation techniques in data collection. The results of this study indicate that the accounting treatment for immature plants and mature plant of Palm Oil Cultivation at PT Perkebunan Nusantara III (holding). is generally in accordance with PSAK No. 16 (2015), OJK Regulation (2021), and Pedoman Akuntansi BUMN Perkebunan (PABP) 2008.

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