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Miftah
Published by Yayasan Pondok Pesantren Sunan Bonang Tuban
ISSN : -     EISSN : 2986982X     DOI : https://doi.org/10.61231/miftah.v1i2.162
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Miftah : Jurnal Ekonomi dan Bisnis Islam adalah jurnal penelitian peer-review yang menerima manuskrip dalam bidang : 1. Ilmu Manajemen 2. Ilmu Ekonomi 3. Ilmu Makro Ekonomi Islam 4. Ilmu Makro Ekonomi 4. Ekonomi Syariah 5. Keuangan Syariah 6. Manajemen Operasional dan Produksi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 49 Documents
 1   2   3   4   5 
Peran Financial Distress, Persistensi Laba dan Earning Pressure terhadap Konservatisme Akuntansi : Bukti Empiris Sektor Keuangan di Indonesia Andiny, Zella Arfi; Prayogi, Agung
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/tdceat78

Abstract

This study aims to examine the effect of financial distress, earnings persistence, and earning pressure on accounting conservatism in financial sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs secondary data obtained from companies’ annual financial statements, resulting in a total of 88 firm-year observations. The analytical method used is panel data regression with a common effect model approach. The results indicate that financial distress has a positive and significant effect on accounting conservatism, suggesting that firms experiencing higher levels of financial difficulty tend to adopt more conservative accounting practices. In contrast, earnings persistence has a negative and significant effect on accounting conservatism, implying that firms with more stable earnings are less likely to apply higher levels of conservatism. Meanwhile, earning pressure does not have a significant effect on accounting conservatism. These findings highlight that a firm’s financial condition and earnings characteristics play an important role in determining the level of accounting conservatism. The results provide practical implications for management in formulating accounting policies that consider the firm’s financial condition, as well as for investors and regulators in assessing the quality of financial reporting
Identifikasi Faktor Yang Mempengaruhi Keputusan Penggunaan Bank Digital Generasi Z Di Purwokerto Sulasih, Sulasih; Kurnia, Maulidha Tri; Afifah, Yans Nur
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/m9wcwz44

Abstract

The study aims to examine the influence of three independent variables: digital literacy, brand image, and promotion on the decision to use Superbank. This study uses a quantitative approach with a survey method through a questionnaire distributed to 385 Generation Z respondents who are superbank users in Purwokerto. The sampling technique used purposive sampling with criteria such as age and use of superbank. Data were analyzed using classical assumption tests and multiple linear regression using SPSS version 26. The results showed that all three variables simultaneously had a significant effect on the decision to use. Partially, digital literacy and promotion had a positive and significant effect. Meanwhile, brand image did not have a significant effect. The insignificance of brand image is because superbanks are still relatively new and do not have strong differentiation. This generation is more driven by direct experience and practical value offered through promotions or service features, rather than solely brand image.
Analisis Sistem Pengendalian Internal Kas Pada PT. Sukses Transport Raya Nuraidah, Risna; Makhdalena, Makhdalena; Trisnawati, Fenny
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/k1m1pe25

Abstract

This study aims to analyze the effectiveness of the internal control system for cash management at PT Sukses Transport Raya, a company engaged in heavy equipment rental and scrap metal management in Pangkalan Kerinci, Riau. This research employs a qualitative approach with a case study method. Data were collected through interviews with three key informants, observation, and documentation, then analyzed using thematic analysis assisted by NVivo 15 software. The results show that the internal control system has been running quite effectively based on the five components of COSO 2013. The company has implemented a clear organizational structure with segregation of functions between large cash managed by the cashier and petty cash managed by each admin, a layered authorization system with the director as highest authority for expenditures above Rp10 million, computer-based recording, and monthly internal audits conducted routinely by the accounting department. However, several weaknesses were identified, including the absence of written standard operating procedures, reactive risk assessment without formal documentation, use of the site manager's personal bank account for field operations, and concentration of payroll responsibilities in one individual without adequate task segregation. It is concluded that the internal control system at PT Sukses Transport Raya has been sufficiently effective in preventing fraud, but still requires procedural formalization and strengthening of several COSO 2013 components to achieve optimal standards.
Efektivitas Layanan Pembayaran Digital Dalam Meningkatkan Pengumpulan Zakat : Studi Kasus Inisiatif Zakat Indonesia Dikota Palembang Hasanah, Dilan; Umari , Zuul Fitriani; Sidik, Abubakar; Azwari , Peny Cahaya
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/q73spf79

Abstract

This study aims to analyze the effectiveness of digital payment services in increasing zakat collection at Inisiatif Zakat Indonesia (IZI) Palembang. This research uses a qualitative descriptive method through interviews, observations, and documentation. The results show that digital payment services implemented by IZI Palembang are quite effective in increasing the amount of zakat collection, although the number of muzakki fluctuates. Bank transfers remain the most dominant payment method, while the use of QRIS and the ZakatPedia application is not yet stable. The main obstacles include limited digital content creativity and low social media interaction. Improvement efforts are carried out through the use of social media and cooperation with communities; however, these efforts still need to be optimized. Therefore, strengthening digital communication strategies and content management is necessary to enhance zakat collection
Analisis Kesadaran Petani Kopi Dalam Membayar Zakat Pertanian(Studi Kasus Desa Aromantai Kecamatan Pulau BeringinKabupaten Oku Selatan) Fitria, Veby Reza; Umari, Zuul Fitriani; Sidik , Abubakar; Azwari, Peny Cahaya
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: 10.61231/6ah6jr40

Abstract

This study aims to analyze the level of awareness of coffee farmers in paying agricultural zakat and the factors that influence this awareness in Aromantai Village, Pulau Beringin District, South OKU Regency. Data were obtained through in-depth interviews with coffee farmers, religious leaders, and village officials as research informants. Data analysis techniques were carried out through the processes of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the level of awareness of coffee farmers in paying agricultural zakat in Aromantai Village is still relatively low. This is evident from the fact that coffee agricultural zakat has not yet become a routine obligation. Farmers generally only understand zakat in general and are more familiar with rice agricultural zakat than coffee agricultural zakat. Factors that influence the level of awareness of coffee farmers in paying agricultural zakat include low knowledge of the provisions of coffee agricultural zakat, community customs and culture, minimal socialization from religious leaders and zakat institutions, and the assumption that coffee agricultural zakat is not obligatory
Pengaruh CR, DER, dan TATO terhadap ROA Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Yang Terdaftar di BEI Tobing, Daniel Suryadi Cornelius Lumban; Batubara, Zulfa Khairina
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/xrs8xz24

Abstract

This study aims to examine the influence of CR, DER, and TATO variables on ROA in consumer goods subsector manufacturing companies listed on the IDX. With a sample of 11 companies, 4 years with a total of 44 observations, quantitative research methods and using multiple linear regression. The results of the simultaneous F test of CR, DER, and TATO variables have a significant effect on ROA obtained F count value > F table (3.211 > 2.84). The results of the partial t test of the CR variable have no effect on ROA because the t count value < t table (0.120 < 2.02108) and a significance of 0.905 > 0.05. The DER variable has no effect and is not significant on ROA t count value < t table (1.955 < 2.02108) and a significance of 0.058 > 0.05. The TATO variable has a significant effect on ROA with a calculated t value > t table (2.130 > 2.02108) and a significance of 0.039 < 0.05. The R2 test, Adjusted R Square value of 0.134 means that 13.4% of the variation or change in Return On Assets is explained by the CR, DER, and TATO variables, while 86.6% is influenced by other variables outside the study.
From Halal Integrity to Halal Washing: Toward a Conceptual Framework of Ethical Deviation in the Halal Industry Ramadhani, Ayulita; Apriyanti, Ira; Putri, Devana Anisha Indra
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/rf9t9m75

Abstract

This study develops a diagnostic framework to explain how halal integrity degrades into halal-washing within contemporary halal governance. While existing research addresses halal compliance and supply chain practices, it remains fragmented in explaining the transition from operational failure to representational deviation. Using a conceptual research design based on theory synthesis, this study reconstructs halal integrity as a multilayer system, models the process of cumulative degradation leading to institutional decoupling, and identifies structural mediators that condition this transition.The findings show that halal-washing is not merely a communication issue, but a systemic outcome of misalignment across operational practices, governance mechanisms, and institutional legitimacy under structural pressure. The study contributes by integrating fragmented halal literature and extending washing theory within a context shaped by institutional and theological implications. It further demonstrates that preventing halal-washing requires systemic intervention to ensure alignment between symbolic claims and operational reality.
Pengaruh Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio, Dan Risk Based Capital Terhadap Profitabilitas Perusahaan Asuransi Di Bursa Efek Indonesia Zulkifli, Ahmad; Andriani, Dian Ayu
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: 10.61231/18z6ec58

Abstract

This study aimed to determine the partial and simultaneous effect of the Current Ratio (CR), Debt-to-Equity Ratio (DER), Debt-to-Asset Ratio (DAR), and Risk-Based Capital (RBC) on profitability in insurance companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This study employed a quantitative approach with a descriptive nature. The data collection included 18 insurance companies listed on the Indonesia Stock Exchange. The study period was 2021-2024. The sampling technique used purposive sampling, resulting in 40 observations from 10 companies over four years. Data were collected using secondary data and desk research. This study employed multiple linear regression analysis to analyze the data. The partial results showed that CR, DER, and DAR had no significant effect on profitability, while RBC had a significant effect. Simultaneously, the results showed that CR, DER, DAR, and RBC had a significant effect on profitability in insurance companies listed on the Indonesia Stock Exchange
Strategi Digital Branding melalui Media Sosial dalam Mendorong Engagement dan Kinerja Usaha UMKM di Kalimantan Barat: Systematic Literature Review Diansyah, Refor; Resvan, Resvan; Wahyudhi, Syukron; Indriani, Tari; Purnamasari, Wulan; Ainun, Nur
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: 10.61231/7pjrhk86

Abstract

This study systematically reviews literature on Instagram-based digital branding strategies and their influence on engagement and business performance of MSMEs (UMKM) in West Kalimantan. It aims to identify key strategies, assess their effectiveness, and synthesize findings related to brand awareness, customer engagement, and business growth outcomes.The research adopts a Systematic Literature Review (SLR) using the PRISMA framework. Literature was sourced from Google Scholar, Scopus, and peer-reviewed journals on digital marketing and MSMEs. Findings show that Instagram digital branding improves engagement through visual content, storytelling, consistent posting, reels, live streaming, and hashtags. Higher engagement increases brand awareness, customer loyalty, and purchase decisions, leading to improved sales, market expansion, and revenue growth. However, limited digital literacy and weak content optimization remain major challenges for MSMEs.

Page 5 of 5 | Total Record : 49

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