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IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 23033568     EISSN : 26848228     DOI : https://doi.org/10.46367/iqtishaduna
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita was published in print and online by LPPM ISNJ Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), and other parties who are interested in developing economics knowledge and practice. IQTISHADUNA accepts written contributions from various parties through field research. IQTISHADUNA contains research results about economics, especially Islamic economics. The main focuses of IQTISHADUNA include Economics, Islamic Economics, Islamic Financial Institutions, Accounting, Finance, Islamic Banking and Management, Public Sector Management, Zakat, Infaq, Sadaqah, Waqf, Inheritance, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Business, Business Management, Sharia Business Management, e-Commerce, Capital Markets and Investment, Taxation, Financial Management, Sharia Financial Management, Economic Law and Sharia Economic Law.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 253 Documents
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Factors affecting dividend payment policy in Indonesian banking sectors moderated by return on assets Susilowati, Dwi
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2461

Abstract

Purpose – This study analyses how the debt-to-equity ratio, current ratio, and free cash flow influence the dividend payment policy moderated by return on assets. Method – This study uses a quantitative approach with secondary data. Every Indonesian bank listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 as the research population amounts to 47 companies. Observation data of 90 were taken from 18 banks as samples selected using a purposive sampling technique. The data is analyzed using moderated regression analysis (MRA). Based on the results of the Chow and Hausman tests, the random effect model was chosen. Findings – The findings of this study show that the current ratio, free cash flow, and return on assets positively impact the dividend payment policy. In contrast, the debt-to-equity ratio does not impact dividend policy. Return on assets can strengthen the influence of the current ratio and free cash flows on dividend payout. However, return on assets cannot moderate the relationship between debt-to-equity ratio and dividend payout. Implications – This study can complement existing theories and provide a starting point for researchers to investigate dividend theory in the stock market further, advancing the understanding of this complex financial dynamic on a global scale. These findings provide valuable insights for management in setting dividend policy and highlight potential strategies to enhance shareholder value.
Determinant factors affecting employee’s performance in the state-owned banks sector: mediated by job satisfaction Herizal, Herizal; Abubakar, Al Asri; Hernita, Nita
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2469

Abstract

Purpose – This study analyses job satisfaction, mediating the influence of work-life balance, workplace culture, and compensation on employee performance. Method – This study used a causally associative methodology and a quantitative approach. Employees working in state-owned banking sectors in Aceh were the population in this study. The research sample was 156 employees who were chosen using purposive sampling. The data source uses primary data as a survey by providing questionnaires for employees to fill out. Data analysis techniques use partial least squares-structural equality modeling (PLS-SEM) with statistical tools in SmartPLS software. Findings – Based on the study's findings, work-life balance positively affects employee performance. In contrast, work environment, compensation, and job satisfaction did not affect employees' performance. Job satisfaction can mediate the relationship between compensation and work-life balance on employee performance. However, job satisfaction cannot mediate the relationship between work environment and employee performance. Implications – Theoretically, the results of this study strengthen the understanding that job satisfaction is an important psychological variable that links work environment factors with performance outcomes. These results provide strategic direction for state-owned bank management to focus on creating a work environment that supports work-life balance, a healthy work culture, and an appropriate compensation system to increase satisfaction and ultimately drive optimal employee performance.
The development of Islamic economics in the Malay Lands: a historical study and economic practice Selamat, Muhammad Isa
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2529

Abstract

Purpose – This study aims to examine the historical development of Islamic economic civilization in the Malay Lands and analyze how Islamic economic values ​​and institutions are applied in the socio-economic practices of local communities. Method – Using a descriptive qualitative approach and library research methods, this study traces historical sources, classical manuscripts, and scientific literature that discuss the Islamic economic system in regions such as the Sultanates of Malacca, Aceh, Johor, and Kedah. Findings – The study results show that the Islamic economic system has been firmly integrated into the social structure of Malay society through the practices of zakat, waqf, baitul mal, and Islamic trade ethics based on justice and social welfare. These institutions are not only mechanisms for distributing wealth but also act as instruments of da'wah and strengthen public morals. However, the main obstacles to revitalizing the system are modern challenges such as secularizing the economic system, limited sharia regulations, and the dominance of the capitalist model. Implications – The implications of this study emphasize the importance of the reconstruction of Islamic economics that is not only normative but also contextual and operational to be able to answer the needs of contemporary society sustainably.

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