Ihtiyath : Jurnal Manajemen Keuangan Syariah最新文献_第2页

ROOT CAUSE ANALYSIS OF NON PERFORMING FINANCING ON MURABAHAH FINANCING (STUDY OF COSTUMER AT BPRS ADECO KOTA LANGSA DURING COVID-19 PANDEMIC) murabahah融资不良融资的根本原因分析(对2019冠状病毒病大流行期间BPRS adeco kota langsa客户的研究)

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2022-06-19 DOI: 10.32505/ihtiyath.v6i1.3905

Tajul Ula Tajul

{"title":"ROOT CAUSE ANALYSIS OF NON PERFORMING FINANCING ON MURABAHAH FINANCING (STUDY OF COSTUMER AT BPRS ADECO KOTA LANGSA DURING COVID-19 PANDEMIC)","authors":"Tajul Ula Tajul","doi":"10.32505/ihtiyath.v6i1.3905","DOIUrl":"https://doi.org/10.32505/ihtiyath.v6i1.3905","url":null,"abstract":"This study aims to examine root cause analysis on murābaḥah financing at BPRS Adeco Langsa City during covid-19. This study uses a qualitative descriptive research method. The main data used in this research is primary data by conducting interviews with the Director and Account Officer (AO) and customers of BPRS Adeco Langsa city. The results of this study reveal that the COVID-19 pandemic has had a major impact on various sectors, especially banking, which caused problems in non-performing financing. This study uses root cause analysis using the 5 why analysis method. The results of the analysis in this study find several root causes which were concluded based on information provided by research informants which exhibit that non-performing murabahah financing of the customers at the bank is basically because of economic conditions in the midst of this pandemic which forced customers to delay their obligation to pay their installment. There are 3 main factors or root causes of customers that cause non-performing murabahah financing of the customers at the bank as follows a decrease in income, huge cost of educationalneedss, and the abundance of household needs to prioritize.","PeriodicalId":265060,"journal":{"name":"Ihtiyath : Jurnal Manajemen Keuangan Syariah","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114319642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA 印尼伊斯兰商业银行公众持股、公司特征及企业社会责任披露率分析

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2022-06-19 DOI: 10.32505/ihtiyath.v6i1.3882

B. Cahya, Inada Rizqy, Widi Savitri Andriasari Widi

{"title":"ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA","authors":"B. Cahya, Inada Rizqy, Widi Savitri Andriasari Widi","doi":"10.32505/ihtiyath.v6i1.3882","DOIUrl":"https://doi.org/10.32505/ihtiyath.v6i1.3882","url":null,"abstract":"CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. \u0000Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility","PeriodicalId":265060,"journal":{"name":"Ihtiyath : Jurnal Manajemen Keuangan Syariah","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130351407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PEMBIAYAAN MURABAHAH DAN MARGIN MURABAHAH TERHADAP RETURN ON ASSET BANK UMUM SYARIAH DI INDONESIA

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2022-06-19 DOI: 10.32505/ihtiyath.v6i1.3817

Tabrani Tabrani

引用次数: 0

ANALYSIS OF TIMELINESS OF FINANCIAL REPORTING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 印尼证券交易所上市公司财务报告及时性分析

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2022-01-21 DOI: 10.32505/ihtiyath.v5i2.3741

Silviana Pebruary

引用次数: 0

MOYOKETEN AGRO TOURISM DEVELOPMENT STRATEGY DURING THE COVID-19 PANDEMIC IN ISLAMIC PERSPECTIVE 伊斯兰视角下2019冠状病毒病大流行期间Moyoketen农业旅游发展战略

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2021-12-31 DOI: 10.32505/ihtiyath.v5i2.3366

D. Nindya, S. Astutiningsih

{"title":"MOYOKETEN AGRO TOURISM DEVELOPMENT STRATEGY DURING THE COVID-19 PANDEMIC IN ISLAMIC PERSPECTIVE","authors":"D. Nindya, S. Astutiningsih","doi":"10.32505/ihtiyath.v5i2.3366","DOIUrl":"https://doi.org/10.32505/ihtiyath.v5i2.3366","url":null,"abstract":"Riset ini di latar belakangi oleh berkembangnya pariwisata yang semakin pesat. Dalam mengembangkan suatu pariwisata yang menjadi daya tarik harus dilaksanakan pengembangan yang baik. Satu di antara tempat wisata yang dimaksud ialah agrowisata belimbing. Perumusan masalah dan tujuan pada riset ini ialah kendala yang dihadapi oleh pengelola Agrowisata Belimbing Desa Moyoketen Kabupaten Tulungagung di masa pandemi Covid-19, dan strategi pengembangan yang dibuat pengelola di masa pandemi Covid-19 dalam perspektif islam. Riset ini mempergunakan pendekatan dengan kualitatif. Sedangkan data yang diambil ialah menggunakan metode observasi, dokumentasi, dan wawancara. Dengan menggunakan analisa SWOT. Hasil riset ini memperlihatkan bahwa kendala yang dialami wisata agro belimbing di Moyoketen ini memiliki kreativitas dan inovasi sumber daya manusia yang minim, mengalami penutrunan pada jumlah pengunjung dan pendapatan, perbaikan beberapa fasilitas untuk pengunjung yang belum dilakukan. Dengan melihat beberapa kendala tersebut, pengelola agro belimbing membuat strategi yang diantaranya melakukan pemasaran secara online, mengutamakan kualitas produk, mengubah belimbing menjadi sebuah produk seperti dodol, selai, dan keripik, serta melakukan kerjasama dengan pemerintah. Diantara strategi yang dilakukan pengelola agro belimbing tersebut sudah sesuai dengan etika islam, dan tidak menyimpang syariat islam yang berlaku.Dalam pengembangan agrowisata belimbing Moyoketen dari segi menata, merawat, menjaga, memanfaatkan, dan melestarikan kekayaan yang ada sudah sesuai dengan prinsip nilai-nilai dan etika islam.","PeriodicalId":265060,"journal":{"name":"Ihtiyath : Jurnal Manajemen Keuangan Syariah","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128908788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPLEMENTATION OF QANUN NUMBER 11 OF 2018 CONCERNING ISLAMIC FINANCIAL INSTITUTIONS AT STATE-OWNED BANKS IN LHOKSEUMAWE CITY 执行2018年第11号卡农令，该法令涉及洛克修马威市国有银行的伊斯兰金融机构

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2021-12-31 DOI: 10.32505/ihtiyath.v5i2.3506

Nurul Kamaly, M. Bahri

{"title":"IMPLEMENTATION OF QANUN NUMBER 11 OF 2018 CONCERNING ISLAMIC FINANCIAL INSTITUTIONS AT STATE-OWNED BANKS IN LHOKSEUMAWE CITY","authors":"Nurul Kamaly, M. Bahri","doi":"10.32505/ihtiyath.v5i2.3506","DOIUrl":"https://doi.org/10.32505/ihtiyath.v5i2.3506","url":null,"abstract":"This study will look into how regional regulation in Aceh is applied, specifically Qanun No.11 Year 2018 in terms of shari'a financial affiliate. This study is conducted at Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN), and Bank Mandiri, all of which are state-owned enterprises (BUMN) in the city of Lhokseumawe. This study's goal is to examine Qanun adoption by the aforementioned conventional banks, as well as the forecasts that those affiliates face in the process of implementing the Qanun of shari'a financial affiliate. This study is qualitative in nature since it completely and comprehensively explains the phenomena under investigation. Data was gathered by observation, interview, and documentation. The interactive model of inquiry was used to assess all of the data collected. According to the findings of this study, traditional banks have been devoted to Qanun implementation since 2019, starting with survey management and piloting public education linked to shari'a financial affiliate qanun. Traditional banks are currently in a 'ongoing' phase when it comes to the conversion of traditional accounts to shari'a accounts. Furthermore, asset asymmetry and employment management efforts have been ongoing. Nonetheless, there were a slew of roadblocks in the actual world. Among these were the growing lines of everyday customers wishing to convert their accounts to shari'a, the frequent occurrence of issues in the shari'a IT system, and the lack of clarity on the status of employees converting to shari'a. However, by 2021, every conventional bank in Aceh will have to be converted to shari'a law in accordance with Qanun No.11 of 2018.","PeriodicalId":265060,"journal":{"name":"Ihtiyath : Jurnal Manajemen Keuangan Syariah","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133191504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EFFECT OF E-WOM AND PERCEIVED VALUE ON PURCHASE DECISIONS 网络口碑与感知价值对购买决策的影响

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2021-12-31 DOI: 10.32505/ihtiyath.v5i2.3422

M. Zulkarnain

引用次数: 0

THE ROLE OF CAPITAL ADEQUACY RATIO (CAR) IN CONTROLLING LIQUIDITY RISK AND CREDIT RISK, SO ABOUT PROFITABILITY IMPROVEMENTS 资本充足率在控制流动性风险和信用风险，从而提高盈利能力方面的作用

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2021-12-31 DOI: 10.32505/ihtiyath.v5i2.3456

Lina Probowati, F. Nabhan

引用次数: 0

IMPROVING THE ECONOMY OF SHARIA ECONOMIC COMMUNITY (MES) THROUGH THE “MAPARO GOAT LIVESTOCK” SYSTEM IN ERA 4.0 通过4.0时代的“马帕罗山羊家畜”系统改善伊斯兰教经济共同体(mes)的经济

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2021-12-31 DOI: 10.32505/ihtiyath.v5i2.2957

Muallifatur Rosidah

{"title":"IMPROVING THE ECONOMY OF SHARIA ECONOMIC COMMUNITY (MES) THROUGH THE “MAPARO GOAT LIVESTOCK” SYSTEM IN ERA 4.0","authors":"Muallifatur Rosidah","doi":"10.32505/ihtiyath.v5i2.2957","DOIUrl":"https://doi.org/10.32505/ihtiyath.v5i2.2957","url":null,"abstract":"Goat Farming Maparo System in Improving Community Economy. Sadabumi Village, Majenang District, Cilacap Regency, there is a mudharabah collaboration called maparo, maparo is one of the livestock business systems, where farmers do business with capital owners. People who have capital will invest in the form of goats, where later when the goats are adults then they are sold, and the proceeds from the sale will be shared with the owners of capital. This research was conducted in Sadabumi Village, Majenang, Cilacap. Where researchers go directly to the field to research, then the results of the research are in the form of descriptions in the field. In collecting data, researchers used three techniques, namely, observation, interviews and documentation. From the data and information obtained by researchers in the field, the results show that the business with the maparo system that is carried out includes mudharabah muqayyadah. Maparo is not only carried out as a business, but there are other purposes or purposes, including as one of the ways used to establish brotherly relations. Maparo is an alternative to invest for people who have capital, and become an additional job to increase income for people who raise livestock. Maparo business system is also one of the business development systems for capital owners. The mudharabah muqayyadah contract in the maparo system is a manifestation of the principles in sharia business, this is because the purpose of capital in this business is mutual help, fairness in terms of profit sharing, and the principle of sharing risks in losses that occur during the business. While other results found in the field, namely, maparo male goats are more profitable than female goats","PeriodicalId":265060,"journal":{"name":"Ihtiyath : Jurnal Manajemen Keuangan Syariah","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114412339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA RUMAH MAKAN AYAM PENYET CABE IJO KOTA LANGSA 价格、产品质量和服务质量对朗萨市辣椒酱餐厅的购买决定的影响

Ihtiyath : Jurnal Manajemen Keuangan Syariah Pub Date : 2021-06-23 DOI: 10.32505/ihtiyath.v5i1.2573

Yulina Astuti

{"title":"PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA RUMAH MAKAN AYAM PENYET CABE IJO KOTA LANGSA","authors":"Yulina Astuti","doi":"10.32505/ihtiyath.v5i1.2573","DOIUrl":"https://doi.org/10.32505/ihtiyath.v5i1.2573","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh harga, kualitas produk dan kualitas pelayanan terhadap keputusan pembelian pada Rumah Makan Ayam Penyet Cabe Ijo Kota Langsa baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah konsumen yang melakukan keputusan pembelian pada Rumah Makan Ayam Penyet Cabe ijo Kota Langsa. Sampel penelitian diambil 10% dari keseluruhan jumlah populasi penelitian sehingga jumlah sampel dalam penelitian ini berjumlah 55 orang responden. Teknik pengambilan sampel menggunakan non probability sampling menggunakan purposive sampling. Metode analisis data menggunakan persamaan regresi linier berganda dengan bantuan software SPSS dilakukan uji t, uji F dan uji Koefisien Determinasi. Untuk membuktikan hipotesis secara parsial dilakukan uji t untuk masing – masing variabel, dimana variabel harga diperoleh t sig < 5% sehingga dapat dinyatakan bahwa harga berpengaruh signifikan terhadap keputusan pembelian, variabel kualitas produk diperoleh t sig < 5% sehingga dapat dinyatakan bahwa kualitas produk berpengaruh signifikan terhadap keputusan pembelian, dan variabel kualitas pelayanan diperoleh t sig < 5% sehingga dapat dinyatakan bahwa kualitas pelayanan berpengaruh signifikan terhadap keputusan pembelian. dan untuk membuktikan hipotesis secara simultan dilakukan uji F, sehingga diperoleh F Sig < 5% sehingga dapat dinyatakan bahwa harga, kualitas produk dan kualitas pelayanan secara simultan berpengaruh terhadap keputusan pembelian pada Rumah Makan Ayam Penyet Cabe Ijo Kota Langsa. Uji koefisien determinasi (R2) diperoleh sebesar 52,8% harga, kualitas produk dan kualitas pelayanan mempengaruhi keputusan Pembelian pada Ruma Makan Ayam Penyet Cabe Ijo Kota Langsa.","PeriodicalId":265060,"journal":{"name":"Ihtiyath : Jurnal Manajemen Keuangan Syariah","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130884666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0