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Sofi Faiqotul Hikmah
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Jurnal Ekonomi Syariah Darussalam (Jesdar)
Published by Universitas KH. Mukhtar Syafaat
ISSN : -     EISSN : 27458407     DOI : https://doi.org/10.30739/jesdar.v7i2.5580
Core Subject :
Jurnal Ekonomi Syariah Darussalam (Jesdar) dikelola oleh Prodi Ekonomi Syariah Universitas KH. Mukhtar Syafaat Blokagung Banyuwangi. Sebagai jurnal elektronik, Jurnal Ekonomi Syariah Darussalam (Jesdar) menyediakan wadah untuk memublikasikan artikel penelitian orisinal, artikel tinjauan dari para kontributor, serta berita teknologi terkini yang berkaitan dengan ekonomi Islam. Cakupan jurnal ini meliputi artikel penelitian orisinal, artikel tinjauan, dan komunikasi singkat, yang mencakup bidang-bidang berikut: Akuntansi Syariah, Manajemen Bisnis Syariah, Manajemen Sumber Daya Manusia Syariah, Ekonomi Islam, Perbankan dan Keuangan Syariah, Manajemen Zakat dan Wakaf, Pasar Modal Syariah.
Arjuna Subject : -
Articles 127 Documents
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PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Denada Sari Puspita Kriestince; Arif Hartono; Ika Farida Ulfa
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1144

Abstract

This study examines the effect of Profitability, Solvency, Firm Size on Audit Delay. The subjects of this study are automotive companies listed on the Indonesia Stock Exchange. This study tested from 2017 to 2019. The sample in this study consisted of 32 and obtained 12 companies that met the criteria. The sampling method in this study used the purposive sampling method. Regression analysis in this study using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using t test and F test. The results of this study partially indicate that profitability has a positive effect on audit delay. This means that Ho1 is accepted, Ha1 is rejected. The results of the second hypothesis Solvency have a positive and significant effect on Audit Delay, it means that H02 is accepted and Ha2 is rejected. The results of the third hypothesis that Firm Size has a negative and significant effect on Audit Delay, it means that H03 is rejected and Ha3 is accepted. The results of the fourth hypothesis Profitability, solvency, and firm size have a significant effect on Audit Delay, it means that H04 is accepted and Ha4 is rejected.
PENGARUH RETURN ON ASSET (ROA), LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Hielda Faristria Rosa; Arif Hartono; Ika Farida Ulfah
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1146

Abstract

This study aims to examine the effect of Return On Assets, Leverage, and Capital Intensity on Tax Avoidance. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange during the 2017-2019 period, namely 10 companies. Sampling in this study using the purposive sampling method, in order to obtain 6 companies that meet the criteria. Regression analysis in this study using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using the t-test and F-test. The results of this study partially show that the first hypothesis of the Return On Assets variable has no effect on tax avoidance. This means, if the Return on Assets decreases, the company tends to do tax avoidance. The second hypothesis is that the Leverage variable has an effect on Tax Avoidance. This means that if Leverage increases, the company tends to do Tax Avoidance. The third hypothesis is that the Capital Intensity variable has an effect on Tax Avoidance. This means, if there is an increase in capital it will cause the company to tend to do tax avoidance. The fourth hypothesis is that Return on Assets, Leverage, and Capital Intensity simultaneously affect the practice of Tax Avoidance with an R2 value of 56.8%. This shows the effect of all these variables is 56.8% on the Tax Avoidance variable.
PENGARUH RASIO LIKUIDITAS, LAVERAGE, OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN COSMETICS AND HOUSEHOLD Rizki Novia Pertiwi; Arif Hartono; Ika Farida Ulfah
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1151

Abstract

This study examines the effect of the independent variables namely Liquidity, Leverage, and Operating Capacity on Financial Distress. The subjects in this study were all Cosmetics and Household companies listed on the Indonesia Stock Exchange in 2016-2019. The method of determining the sample in this study uses the Purposive Sampling Method. The results of the research on the first hypothesis indicate that the liquidity variable has no effect on financial distress. This means that liquidity has a significant influence in predicting financial distress conditions because there is no significant difference in the liquidity of companies experiencing financial distress with companies not experiencing financial distress. The results of the research on the second hypothesis indicate that the variables of Leverage and Operating Capacity have an effect on Financial Distress. This means that if the company has high debt with a good level of debt management, it can finance the purchase of company assets to support the continuity of company activities and support inventory. The results of simultaneous testing of Liquidity, Leverage, and Operating Capacity variables have an effect on Financial Distress
PENGARUH LINGKUNGAN KERJA, PELATIHAN DAN PENGEMBANGAN SUMBER DAYA INSANI TERHADAP ETOS KERJA KARYAWAN KOPPONTREN AUSATH BLOKAGUNG KARANGDORO TEGALSARI BANYUWANGI ahmad syafiul jazil
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1162

Abstract

The purpose of this study was to determine the effect of the work environment (X1), training (X2) and human resource development (X3) employees of Koppontren Ausath Blokagung Karangdoro Village, Tegalsari District, Banyuwangi Regency partially and simultaneously on work ethic (Y). The writing of this scientific article uses quantitative research methods using an explanatory research approach. The sample in the study amounted to 35 respondents. The results of the research are positive and significant work environment (X1), training (X2) and human resource development (X3) employees of Koppontren Ausath Blokagung Karangdoro Village, Tegalsari District, Banyuwangi Regency partially and simultaneously affect work ethic (Y). It is concluded that the research is able to answer the hypothesis which states that the variables of work environment (X1), training (X2) and human resource development (X3) employees of Koppontren Ausath Blokagung Karangdoro Village, Tegalsari District, Banyuwangi Regency have partial and simultaneous effect on work ethic (Y).
Strategi Pedagang Pasar Tradisional Senin Barokah Abadi Kecamatan Dolopo Dalam Mempertahankan Eksistensinya Pada Masa Pandemi COVID-19 Menurut Perspektif Ekonomi Islam Mevianti Nur Rahma; Amin Wahyudi
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1228

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui dampak pandemi COVID-19 terhadap pedagang di pasar tradisional senin barokah abadi Kecamatan Dolopo, strateginya dalam mempertahankan eksistensinya pada masa pandemi COVID-19 menurut perspektif Ekonomi Islam. Lokasi penelitian dilakukan di pasar tradisional senin barokah abadi Kecamatan Dolopo. Jenis penelitian yang dilakukan oleh peneliti adalah penelitian lapangan. Cara pengumpulan data untuk penelitian ini menggunakan observasi dan wawancara. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukan bahwa terjadinya pandemi COVID-19 memberikan dampak yang besar bagi perekonomian pasar tradisional senin barokah abadi Kecamatan Dolopo mulai dari penghasilan pedagang, jumlah pembeli/konsumen, dan jumlah barang yang terjual. Selanjutnya strategi bertahan yang dilakukan oleh pedagang pasar tradisional senin barokah abadi Kecamatan Dolopo dengan menggunakan Analisis SOAR dan juga memperhatikan variabel eksistensi agar bisa terus berjalan. Bukan hanya itu, pedagang pedagang pasar tradisional senin barokah abadi di masa pandemi COVID-19 juga menerapkan strategi bertahan pedagang muslim, yakni dengan menerapkan prinsip-prinsip ajaran agama Islam seperti penerapan sifat Siddiq, Amannah, Tabligh dan Fatonah. Kata Kunci : Strategi bertahan, Eksistensi, Pasar Tradisional, Pandemi COVID-19, Ekonomi Islam
PENGARUH HARGA DAN LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK WARDAH DIKALANGAN MAHASISWI FAKULTAS EKONOMI DAN BISNIS ISLAM INSTITUT AGAMA ISLAM DARUSSALAM BLOKAGUNG BANYUWANGI siti khoirul masruroh
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1229

Abstract

ANALISIS PERAN PARTISIPASI PEREMPUAN SECARA EKONOMI DAN SOSIAL DI PESISIR PANTAI MUNCAR BANYUWANGI Riza Pahlevi; Nur Anim Jauhariyah
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1373

Abstract

The main problem that is often associated with resource management in coastal areas is the weak involvement of interested parties in the implementation of marine and coastal development. The purpose of this study was to analyze the role of women's participation economically and socially on the Muncar coast of Banyuwangi. The method used in this study uses a qualitative approach with research instruments of observation, interviews, and documentation. The results show that young coastal women have a strategic role in managing and planning for the sustainability of the family economy because they have a dual role as housewives and family "operators". However, the dual roles of these young coastal women are not equipped with advanced knowledge, mindset and behavior so that the level of economy and welfare of coastal communities is generally relatively low.
PENGARUH MOTIVASI DAN SIKAP KEWIRAUSAHAAN ISLAM TERHADAP MINAT BERWIRAUSAHA Raka Malik Azid; Sofi Faiqotul Hikmah
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1414

Abstract

The purpose of this study is: to partially and simultaneously influence the influence of Islamic Entrepreneurship Motivation and Attitudes simultaneously on Entrepreneurial Interest in Members of HIPMI PT IAIDA Blokagung Banyuwangi. This type of research is explanatory research and uses quantitative methods. The data analysis technique used multiple regression data analysis techniques. The results of this study are that there is an influence between Islamic Motivation and Entrepreneurial Attitudes partially on Entrepreneurial Interest in Members of HIPMI PT IAIDA Blokagung Banyuwangi with a tcount of 2,376 and 3,934 greater than the ttable value of 2,034. And there is an influence between Islamic Motivation and Entrepreneurial Attitudes simultaneously or jointly on Entrepreneurial Interest in Members of HIPMI PT IAIDA Blokagung Banyuwangi with a Fcount value of 19.464 greater than Ftable of 3.30. it can be concluded that there is an influence between Motivation and Islamic Entrepreneurial Attitudes partially and simultaneously on the Entrepreneurial Interest in Members of HIPMI PT IAIDA Blokagung Banyuwangi.
ANALISIS PREDIKSI KEBANGKRUTAN PADA BANK UMUM SYARIAH DEVISA DI INDONESIA DENGAN MENGGUNAKAN METODE ALTMAN Z SCORE TAHUN 2013 SAMPAI 2015 Imam Khusnudin; Munawir Munawir
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i1.1417

Abstract

The aim is to find out the Altman Z-Score variables are able to predict bankruptcy and to determine the significant effect between working capital/total assets, retained earnings/total assets, earnings before interest and taxes/total assets, and book value equity/total liabilities on predictions. Bankruptcy in the Foreign Exchange BUS in Indonesia for the period 2013-2015. The results of the first test show that during the period 2013-2015 Foreign Exchange BUS is predicted to be in a healthy condition, except in the second quarter Mega Syariah is predicted to go bankrupt. And the results of the second test show that partially working capital/total assets and retained earnings/total assets have no effect on the prediction of bank bankruptcy, while the variables of earnings before interest and taxes/total assets and book value of equity/total liabilities have a significant effect on bankruptcy prediction. From the results of the f test simultaneously the four Altman Z-Score variables together have a significant effect on the prediction of bank bankruptcy. And the results of the multiple correlation determinant that 36% of the Z-Score value is influenced by the variables of MKTA, LDTA, LSBPTA, and NBETK.
ANALISIS EFEK RAMADHAN TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA PERIODE 2015-2019 AHMAD FAIH
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 2 (2022): Agustus 2022
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v3i2.1510

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak dari adanya bulan Ramadhan terhadap perusahaan-perusahaan yang ada di indeks saham LQ-45 di Bursa Efek Indonesia (BEI) selama periode 2015-2019. Variabel dalam penelitian ini adalah abnormal return dan trading volume activity. Penelitian ini menggunakan data sekunder yaitu Indeks Harga Saham Gabungan (IHSG) beserta volume perdagangan yang aktif, harga indeks saham harian setiap perusahaan selama periode penelitian. Metode analisis data yang digunakan adalah uji one sample t-test, uji one sample Wilcoxon signed rank test, uji paired sample t-test, uji paired samples Wilcoxon signed rank test dengan menggunakan program SPSS 22. Hasil penelitian menyatakan bahwa terdapat adanya abnormal return dan trading volume activity yang signifikan pada hari-hari selama bulan Ramadhan pada perusahaan yang terdaftar di indeks saham LQ-45 dan tidak terdapat adanya perbedaan rata-rata abnormal return dan trading volume activity yang signifikan pada hari-hari awal bulan Ramadhan dan hari-hari akhir bulan Ramadhan pada perusahaan yang terdaftar di indeks saham LQ-45. Kata Kunci: Ramadhan Effect, Abnormal Return, Trading Volume Activity, Indeks Saham LQ-45, Event Study

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