Objective : This study aims to analyze and predict the financial distress conditions of halal food and beverage sub-sector companies listed on the Indonesia Sharia Stock Index (ISSI) before (2018–2019), during (2020–2022), and after the COVID- 19 pandemic (2023–2024) using the Altman Z-Score model. Methodology : The research employed a quantitative-descriptive method with secondar…
Objective: This study aims to analyze the differences in profitability ratios before, during, and after the COVID-19 pandemic in technology and information sector companies listed on the Indonesia Sharia Stock Index (ISSI). The profitability ratios used in this study are Return on Assets (ROA) and Return on Equity (ROE). Method: This research employs a quantitative approach using descrip…
Objectives: This study aims to analyze the impact of the VAT rate increase from 10% to 11% on the sales of food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2025 and to evaluate the projected impact of a further increase to 12% on their sales performance during the same period. Methods: This research employs a quantitative approach using panel data r…
Tujuan: Eco Palm sebuah produk pupuk organik yang dikembangkan dari limbah tandan kosong kelapa sawit (TKKS), melalui pendekatan Business Model Canvas dengan tujuan menentukan elemen customer segmentation dan value proposition. Metode: Metodologi penelitian mencakup observasi langsung serta wawancara mendalam terhadap 13 informan yang terdiri dari petani, pelaku usaha pertanian, ibu rumah tangg…
Objectives : This thesis aims to analyze whether Islamic Corporate Social Responsibility and Green Accounting have an impact on the financial performance on Transportation and Logistics Sector Listed on ISSI from 2019 to 2023). Methods : This study uses a quantitative approach. The data collection technique for this research employs purposive sampling tested on 10 transportation and …
Objectives: To analyze trends in the collection and distribution of BAZNAS zakat funds over the past nine years, as well as developments in optimization programs aimed at increasing zakat fund collection Methods: This study employs a quantitative approach using comparative analysis and trend analysis methods, utilizing secondary data from BAZNAS's annual reports Results/findings: The …
Objectives : This study aims to analyze the effect of operating cash flows, investing cash flows, financing cash flows, and Good Corporate Governance (GCG) on the profitability of Islamic banks in Indonesia, as measured by Return on assets (ROA) during the 2019–2024 period. The research is motivated by the importance of effective cash flow management in maintaining the financial p…
Objectives : This study aims to analyse the effect of Environmental, Social, and Governance (ESG) risk on corporate financial performance, with status of sharia-compliant shares as a moderating variable. Methods : This research uses descriptive quantitative techniques, namely the moderation regression analysis (MRA) tests. The sample consists of 80 companies from 10 industrial sec…
Objective : This study aims to analyze accountability in supporting the sustainability of Sharia Cooperative X. Methodology : The research method used is a descriptive qualitative approach, data was obtained through in-depth interviews, observations, and documentation studies, then analyzed using the Miles & Huberman model which includes data reduction, data presentation, and drawing …
"Goal : UD. Lumintu's beef skin crackers and krecek are processed beef skin products well-known and in demand, especially in Mojokerto. Despite its long history since 1958, UD. Lumintu faces challenges in maintaining and increasing revenue in the digital age. While many similar products exist in the market, UD. Lumintu strives to maintain quality in terms of raw materials, production pr…