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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 67 Documents
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Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Dividend Payout Ratio Pada Perusahaan Indeks LQ45 Mawarsih, Dila; 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: 10.61231/2rcp5453

Abstract

This study aims to examine the effect of Current Ratio, Debt to Equity Ratio, and Return on Equity on Dividend Payout Ratio in LQ45 index companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from published financial statements. The research sample consisted of 45 companies with a three-year observation period (2022–2024), resulting in 48 observations. The data were analyzed using multiple linear regression analysis. The results showed that partially the Current Ratio did not have a significant effect on Dividend Payout Ratio with a t-statistic value of -0,575 > t-table value of -2,01410 and a significance value of 0,568 > 0,05. The Debt to Equity Ratio did not have a significant effect on Dividend Payout Ratio with a t-statistic value of -1,938 > t-table value of -2,01410 and a significance value of 0,059 > 0,05. The Return on Equity showed a significant effect on Dividend Payout Ratio with a t-statistic value of 3,643 > t-table value of 2,01410 and a significance value of 0,001 < 0,05
Optimalisasi Peran Filantropi Islam ( Zakat Dan Wakaf ) Dalam Pembangunan Pendidikan Yang Berkelanjutan  Pada Madrasah Adiniya Al - Munawarah Kecamatan Payaraman Farhanah, Nur; Umari, Zuul Fitriani
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/c38wwj60

Abstract

This study aims to analyze the optimization of Islamic philanthropy in the form of zakat and waqf in supporting sustainable educational development at Madrasah Diniyah Al-Munawarah, Payaraman District. This research uses a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings show that the collection of zakat and waqf is still simple and depends on voluntary community participation without a structured system. In terms of distribution, zakat is mainly used to support teachers’ welfare, while waqf is utilized for the development of educational facilities. The use of zakat funds tends to be consumptive, whereas waqf is more productive as it supports long-term educational infrastructure. The management of zakat and waqf is not yet professional due to limited human resources and the absence of an organized administrative system. The effectiveness of fund utilization shows that zakat and waqf provide real benefits for teachers, students, and the community, although still limited. However, several obstacles exist, such as unstable economic conditions of the community, unstructured management, and suboptimal utilization. Thus, it can be concluded that zakat and waqf have contributed to the sustainability of education at Madrasah Diniyah Al-Munawarah, but their implementation is not yet optimal. Therefore, more professional and structured management is needed to support sustainable education.
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.
Pengaruh Profitabilitas, Kebijakan Deviden, Dan Total Asset Turnover Terhadap Keputusan Investasi Pada Perusahaan Sub Sektor  Otomotif dan Komponen Yang Terdaftar dI BEI Manurung, Abdul Jailani; 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/w2wahe97

Abstract

This study aims to determine the partial and simultaneous effects of Return on Assets (ROA), Dividend Payout Ratio (DPR), and Total Asset Turnover (TATO) on the Price Earnings Ratio (PER) in Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The population is 45 companies, and a sample of 8 companies, multiplied by 4 years of observation (2021-2024), yields 32 samples. Data analysis uses multiple linear regression. The results of the test (t), partially the Return On Asset Variable (X1) has a t-value of 2.191 with a significance level of 0.037 because the t-value> t-table is 2.191> 1.69913 and the significance value is 0.037 <0.05, meaning that H0 is rejected and H1 is accepted. Thus, it can be concluded that the ROA variable has an effect and is significant on the Price Earning Ratio. The Dividend Payout Ratio variable (X2) has a t-value of -2.100 with a significance level of 0.045 because the -t-value <-t-table is -2.100 <-1.69913 and the significance value is 0.05, so H0 is rejected and H1 is accepted..
Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER) dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan LQ45 Yang Terdaftar di BEI Andini, Larasati; 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/d2fvmx98

Abstract

The study aims to determine the partial and simultaneous influence of the test results (t), partially the Return On Asset (ROA) variable does not affect stock prices with a calculated t value of 0.948 < t table 2.04227 with a significance value of 0.351> 0.05, partially the Debt to Equity Ratio (DER) variable does not affect stock prices with a calculated t value of 1.750 < t table 2.04227 with a significance value of 0.091> 0.05, partially the Earning Per Share (EPS) variable affects stock prices with a calculated t value of 3.635> t table 2.04227 with a significance value of 0.001 < 0.05. it is known that the Adjusted Square value is 0.326. The results of the simultaneous test (F) in this study, with a calculated F of 6.166 > 2.93 (Ftable) and a significance value of 0.002 < 0.05, simultaneously indicate that the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) influence stock prices in LQ45 companies listed on the Indonesia Stock Exchange (IDX).
Financial Literacy and Tasawuf Values as Determinants of Financial Behavior Among Food Market Traders: Evidence from Pasar Ciawi, Tasikmalaya Regency Haryati, Sani; Amida, Iis Amanah
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/wh4qw358

Abstract

Sound financial management remains a persistent challenge among food market traders in Indonesia, where limited financial knowledge and underdeveloped spiritual self-regulation often coexist. Drawing on data from 30 purposively selected traders at Pasar Ciawi, Tasikmalaya Regency, this study examines how financial literacy and tasawuf values —two theoretically distinct yet practically interrelated constructs— shape traders' financial behavior. A quantitative survey design was adopted, employing a five-point Likert instrument validated through Pearson correlation (r-table = 0.361) and assessed for internal consistency via Cronbach's Alpha. Multiple linear regression served as the primary analytical tool. Findings reveal that financial literacy exerts a pronounced positive effect on financial behavior (β = 0.703; t = 9.472; p < .001), whereas tasawuf values fall short of statistical significance at the partial level (β = −0.056; t = −0.702; p = .488).
Studi Empiris mengenai Dampak Return on Assets (ROA) terhadap Harga Saham Perusahaan Sub-sektor Penerbangan yang Terdaftar di BEI Periode 2020–2023. Fitriani, Fitriani; Wardhana, Dava; Wibowo, Agoes Hari Edy
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/cfbcmk65

Abstract

This study aims to examine the effect of Return On Assets (ROA) on stock prices in airline subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research method used is quantitative with a causal associative approach. The research sample includes PT Garuda Indonesia Tbk, PT AirAsia Indonesia Tbk, and PT Jaya Trishindo Tbk. The data used are secondary data in the form of annual financial reports obtained from the official IDX website. Data analysis was conducted using simple linear regression, t-test, and the coefficient of determination with SPSS version 25. The results indicate that Return On Assets (ROA) has a positive and significant effect on stock prices, with a t-value of 2.520 greater than the t-table value of 2.228 and a significance level of 0.030 < 0.05. The coefficient of determination (R²) of 0.388 shows that ROA explains 38.8% of stock price variations, while the remaining 61.2% is influenced by other factors outside the research model
Pengaruh Kepuasan Kerja, Lingkungan Kerja Dan Budaya Kerja Terhadap Komitmen Kerja Karyawan Pada PT. Sumber Sawit Makmur Kabupaten Batu Bara Diyan Dwi Lestari; Normansyah Normansyah
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/e3rqte10

Abstract

This study aims to determine the effect of job satisfaction, work environment and work culture partially on employee work commitment at PT. Sumber Sawit Makmur, Batu Bara Regency. This type of research is quantitative descriptive, data analysis uses multiple linear regression and involves a sample of 54 respondents determined by the slovin method from a total of 117 employees. The results of the study through the regression equation are Y = 3.190 + 0.190X1 + 0.257X2 + 0.249X3. The results of the t-test prove that H1 is accepted, namely partially job satisfaction influences work commitment with a t-count value (2.942) > t-table (2.007), partially the work environment influences work commitment with a t-count value (3.046) > t-table (2.007) and partially work culture influences work commitment with a t-count value (2.134) > t-table (2.007). The F-test results confirmed that H2 was accepted, namely that job satisfaction, work environment, and work culture simultaneously influence work commitment, with the calculated F value > F table (22.726 > 2.79).
Pengaruh Kepuasan Kerja, Sikap Kerja dan Loyalitas Kerja Terhadap Kinerja Karyawan Pada PT. Buana Sawit Indah Kabupaten Batu Bara Lenny Williani; Abdul Rahman
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/erksf718

Abstract

This study aims to determine the partial effect of job satisfaction, work attitude and work loyalty on employee performance at PT. Buana Sawit Indah, Batu Bara Regency. This type of research is quantitative, data analysis uses multiple linear regression, and involves a sample of 58 respondents determined by the slovin method from a total of 139 employees. The results of the t-test prove that H0 is rejected while H1 is accepted, namely partially job satisfaction influences employee performance with a t-value (7.832) > t-table (2.004), work attitude influences employee performance with a t-value (2.533) > t-table (2.004) and work loyalty influences employee performance with a t-value (3.042) > t-table (2.004). The F-test results prove that H0 is rejected while H2 is accepted, namely that job satisfaction, work attitude, and work loyalty influence employee performance, with the calculated F value > F table (34.662 > 2.78). The results of the coefficient of determination analysis (R2 test) show that the adjusted R-square value is 0.639, meaning that the variables of job satisfaction, work attitude, and work loyalty contribute 63.9% to employee performance, while the remaining 36.1% is influenced or explained by other variables not included in this study.
Pengaruh Produk Domestik Bruto, Nilai Tukar Rupiah dan Harga Minyak Dunia terhadap Neraca Perdagangan Lisa Fadilla Sitorus; Bima Hardi
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/qptz1491

Abstract

This study aims to determine the effect of gross domestic product, the rupiah exchange rate, and world oil prices on the trade balance partially and simultaneously. The method used is associative quantitative research with the Error Correction Model (ECM). The results of the study state that in the short term, gross domestic product and world oil prices do not affect the trade balance, but the rupiah exchange rate does. In the long term, GDP and world oil prices affect the trade balance, but the rupiah exchange rate does not. Simultaneously, in the short term, the F-count value < t-table (1.971849 < 2.048) with a probability value of 0.128531 > 0.05. And in the long term, the F-count value > t-table (21..71070 > 2.048) with a probability value of 0.000000 < 0.05, the long-term Adjusted R-square value is 0.769 (76%) meaning that 76% of the models in the study can explain the trade balance. and the rest is influenced by other variables outside the model.

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