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IQTISHODUNA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam merupakan jurnal yang fokus terhadap kajian-kajian yang berkaitan dengan bidang Ekonomi dan Manajemen, yang meliputi beberapa sub bidang, yang diantaranya adalah Ekonomi Islam, Manajemen Bisnis, Manajemen Pemasaran, Manajemen Sumberdaya Manusia, Manajemen Keuangan, dan lain-lain.
Arjuna Subject : -
Articles 336 Documents
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Pengaruh Struktur Kepemilikan Asing, Free Cash Flow, Pajak Tangguhan, Leverage, dan Profitabilitas terhadap Manajemen Laba di Era Pandemi Covid-19 Kurniawan, Setia Budi; Hidayanti, Heny
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.26612

Abstract

Manajemen laba adalah upaya seorang manajer untuk memanipulasi hasil keuangan dengan cara memilih metode akuntansi yang sesuai dengan motivasi atau tujuan yang diinginkan. Tujuan dari penelitian ini yaitu menganalisis kejadian manajemen laba yang dipengaruhi oleh arus kas bebas, pajak tangguhan, leverage, profitabilitas, dan struktur kepemilikan asing di era pandemi Covid-19. Studi ini dilakukan di Bursa Efek Indonesia pada perusahaan manufaktur di sektor industri dan kimia. Sampel yang digunakan terdiri dari 39 perusahaan selama periode 4 tahun, sehingga menghasilkan total 156 data. Teknik analisis data menggunakan analisis regresi linier berganda. Temuan penelitian memperlihatkan bahwa arus kas bebas, pajak tangguhan, leverage, profitabilitas, dan struktur kepemilikan asing tidak memengaruhi terhadap manajemen laba sebelum pandemi Covid-19, namun arus kas bebas dan profitabilitas memiliki pengaruh selama pandemi Covid-19.
Assessment of Students' Satisfaction with Higher Education Services: Customer Satisfaction Index Method Nurhidayah, Larasati Sukma; Slamet, Slamet
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.23583

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan mahasiswa terhadap fasilitas dan pelayanan di salah satu Universitas Islam Negeri di Jawa Timur. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode Customer Satisfaction Index (CSI). Hasil penelitian menunjukkan bahwa tingkat kepuasan mahasiswa berada pada kategori 62,07% yang artinya cukup puas. Dimensi tangible berkontribusi sebesar 74,40%, dimensi responsiveness sebesar 54,59%, dimensi reliability sebesar 56,96%, dimensi assurance sebesar 61,06%, dan dimensi empathy sebesar 63,34%. Hasil penelitian juga menunjukkan bahwa seluruh data yang diperoleh sifatnya seragam, hal ini berdasarkan hasil uji standar deviasi dimensi tangible nilai standar deviasinya sebesar 7,72, dimensi responsiveness 4,56, dimensi reliabel 5,09, dimensi assurance 7,71, dimensi empathy 4,77. Hasil penelitian ini membuktikan bahwa tingkat respon staf, baik staf akademik maupun staf administrasi kurang responsif terhadap mahasiswa dalam memberikan layanan, sehingga universitas perlu meningkatkan kualitas pelayanannya agar dapat mencapai kepuasan tinggi.
Empowering Local Communities Through Zakat to Achieve Sustainable Development Goals Zunaidi, Arif; Maghfiroh, Fachrial Lailatul; Setiawan, Firman
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.23771

Abstract

The Prosperous Village Livestock Program at LAZNAS Nurul Hayat Kediri City serves as a model for utilizing zakat to bolster local communities towards sustainable development goals. This qualitative case study employs document analysis, interviews, and field observations to delve into the efficacy of this program. Despite challenges in zakat fund administration and economic limitations, findings indicate its effectiveness in community empowerment through livestock company financing, training, and social network enhancement. This study uniquely focuses on zakat-driven empowerment to combat poverty and foster sustainable development at the grassroots level. By addressing the research problem of how zakat can be leveraged for long-term community development, it fills a critical gap in existing literature. Phenomenologically, the subject of this study encompasses individuals involved in or affected by the Prosperous Village Livestock Program, while the object is the empowerment process facilitated by zakat utilization.
Dinamika Ojek Konvensional: Studi Fenomenologi dalam Menghadapi Ketidakpastian Pendapatan dan Mempertahankan Eksistensi Mubaroq, Afiq Chamim; Setyorini, Christina Tri; Budiarti, Laeli
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i1.23948

Abstract

Penelitian ini bertujuan untuk memahami profesi ojek konvensional dan bagaimana mereka mempertahankan keberadaannya. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi dengan melibatkan tujuh informan pengemudi ojek konvensional. Sampel diambil menggunakan teknik purposive sampling dengan kriteria penelitian yang telah ditentukan. Data diolah melalui proses data reduction, data display, dan conclusion. Penelitian ini menghasilkan lima tema utama yaitu: ketidakpastian, keterbatasan, kompromi, strategi dan relasi, dan kepercayaan. Selanjutnya, peneliti mendeskripsikan esensi konstruksi dari tema yang dialami oleh subjek. Penelitian ini berkontribusi pada literasi dalam memahami dinamika ojek konvensional secara mendalam yang disebabkan oleh transformasi budaya kerja didorong dengan akselerasi teknologi yang tinggi.
Intelligence, Financial Literacy, and Financial Behavior: A Study on Generation Z Ningtyas, Mega Noerman; Putra, Rafli Sahrian
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.26528

Abstract

Financial behavior plays an important role in determining individual welfare. A person will behave financially well when he understands the concept of finance well. In addition, each individual is also endowed with intelligence to help him in carrying out every activity that will be carried out. The purpose of this study is to examine the role of financial literacy on financial behavior in Generation Z and also to examine intelligence as a moderating role. The analysis used was the SEM-PLS approach. We collected 400 respondents using an online questionnaire. The results of this study indicate that financial literacy has a positive effect on financial behavior and intelligence has a positive impact on financial behavior. However, intelligence cannot strengthen the influence between financial literacy and financial behavior. The financial behavior of Gen Z needs to get more attention from the government considering that Indonesia is now entering the demographic bonus era where this generation dominates the overall population. 
Relavansi ISR sebagai mediasi hubungan Intectual capital terhadap profitabilitas Supami, Setiyowati Wahyu; Mardiana, Mardiana
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.25678

Abstract

Profitability is the financial performance of a company. The financial performance of Islamic banking shows its potential to generate profits while utilizing the resources it has. The aim of this research is to determine the impact of intellectual on profitability mediated by corporate social responsibility. The population used is sharia banks in the 2017-2023 Financial Services Authorization. The sampling technique used was proportional sampling. The total sample is 5 sharia banks. Multiple linear regression using SPSS is used in the data analysis method. The test's findings indicate that intellectual capital and profitability are related. Social responsibility is influenced by intellectual capital. Profitability is impacted by social responsibility. Through social responsibility, intellectual capital affects profitability. The implication of this research is that sharia banking must increase intellectual capital and increase social responsibility optimally to obtain value from investors and potential investors.
Determinants of Customer Loyalty in Sharia Commercial Bank Financing in The Semarang Area Putri, Alifia Tiara; Widowati, Mustika; Hasanah, Siti
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.28267

Abstract

This study aims to analyze the significance of service quality, trust, customer engagement, and customer value on the loyalty of financing customers at Sharia Commercial Banks in the Semarang area, both simultaneously and partially. The population in this study is all customers of Sharia Commercial Banks in the Semarang area. The sampling technique uses purposive sampling of 100 respondents. The data used in this study is primary data obtained through the distribution of questionnaires. The multiple linear regression data analysis model with the analysis technique of statistical test F, determination coefficient test (R2), and t-statistic was processed using the SPSS 25.00 program. The results of the analysis show that service quality, trust, customer engagement, and customer value simultaneously have a significant effect on the loyalty of financing customers at Sharia Commercial Banks in the Semarang area. Partially, service quality and trust have a positive and insignificant effect on customer loyalty. Meanwhile, customer engagement and customer value have a positive and significant effect on the loyalty of financing customers at Sharia Commercial Banks in the Semarang area. 
Perkembangan Penelitian Green Sukuk: Analisis Bibliometrik dan Systematic Literature Review (SLR) Adillah, Nurazizah; Handoko, Luqman Hakim; Firmansyah, Firmansyah
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.28506

Abstract

This study aims to analyze the publication trend of green sukuk. The data retrieved from Google Scholar using Publish or Perish. To analyze the data, bibliometric analysis using VOSviewer, and Systematic Literature Review were used in this study. The research findings indicate that the distribution of green sukuk studies can be grouped into 96 documents, with 22 documents (23%) being articles, 67 documents (70%) being journals, and 7 documents (7%) being proceedings. Based on language, the majority of the research is conducted in English (68%). The productivity of green sukuk research is evaluated in terms of the most productive journal, which is Environmental Economics (3), the most productive author, S Merlinda (4), the most productive country, Indonesia (69), and the most productive institution, the University of Indonesia. The most cited articles and authors are MA Naeem with 94 citations. The trend of research topics is analyzed based on the use of keywords with network visualization, and overlay visualization. Based on keywords, and SLR analysis, this study reveals 30 topics approximately need further investigation. Since this study focused on bibliometric, next study might deeply focused on SLR. 
Disclosure of Environmental Accounting, Institutional Ownership, and Corporate Social Responsibility on Company Value Moderated by Financial Performance Malindha, Tasya Rizki; Permatasari, Ditya
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.23826

Abstract

This study aims to find out that the disclosure of environmental accounting, institutional ownership, and Corporate Social Responsibility moderated by financial performance has an effect on the company's value. The population in this study is mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. This study uses a quantitative approach, using multiple linear regression analysis techniques and Moderated Analysis Regression. The results of this study show that the disclosure of environmental accounting and institutional ownership has an influence on company value while corporate social responsibility has no effect on company value. This research will provide insight into the function of corporate governance in companies, especially in environmental cost management, the importance of institutional ownership percentages and corporate social responsibility in increasing company value. 
Measurement of Antecedent Factors of E-Commerce Shopee Purchase Decisions for Creative Industry Consumers Murtianingsih, Murtianingsih -; Fitriani, Yuniar
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.28596

Abstract

Online shopping behavior has become a trend in society today, the development of information technology has given rise to various e-commerce platforms. Shopee is one of the best E-Commerce in the Appstore and Playstore, providing opportunities for business actors to improve their business and expand market reach. In line with the Go-Digital program, creative industry entrepreneurs, especially crafts and fashion, have the opportunity to grow by utilizing stores on Shopee. This research is to examine the antecedents’ factors of purchasing decision factors which include price, product variety, advertising who have made transactions purchasing craft and fashion products from several stores at the E-Commerce Shoppe. The sample used was 100 respondents and complete data was obtained in accordance with research needs 96. The questionnaire distributed used a Linkert scale. This research uses an explanatory research method with a multiple linear regression, the indicators for each variable have fulfilled the elements of validity and reliability with a Cronbach Alpha more than 0,600 and the research results show that price, product variety and advertising have a significant positive effect on buying decision. Consumers on the Shopee e-commerce consider these three factors when deciding to purchase creative industry products.

Page 32 of 34 | Total Record : 336

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