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All Journal Banco: Jurnal Manajemen dan Perbankan Syariah Al-Hisbah Jurnal Ekonomi Syariah Jurnal Manajemen Bisnis Syariah Jurnal Penelitian Hukum Indonesia (J-PeHI) BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Nil Firdaus
UNIVERSITAS ISLAM NEGERI MAHMUD YUNUS BATUSANGKAR
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PRAKTIK PERWAKAFAN DI INDONESIA ANALISIS KOMPARATIF ERA PASCA- KEMERDEKAAN HINGGA IMPLEMENTASI UU NO. 41 TAHUN 2004 Aswandi Aswandi; Asasriwarni Asasriwarni; Nil Firdaus; Arif Bijaksana
JPeHI (Jurnal Penelitian Hukum Indonesia) Vol 5, No 02 (2024): Jurnal Penelitian Hukum Indonesia (JPeHI)
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/jpehi.v5i02.669

Abstract

ABSTRAK Penelitian ini menganalisis evolusi praktik dan regulasi wakaf di Indonesia dari era pra-kemerdekaan hingga pasca-kemerdekaan, dengan fokus khusus pada transformasi pengelolaan dan kerangka hukumnya. Menggunakan metode kualitatif dengan pendekatan historis-yuridis, penelitian ini mengungkapkan bahwa wakaf telah mengalami perubahan signifikan dari praktik tradisional berbasis kearifan lokal menuju sistem yang lebih terstruktur dan formal. Dimulai dari masa kolonial dengan regulasi yang mendapat resistensi masyarakat, berkembang melalui berbagai peraturan pasca-kemerdekaan, hingga mencapai tonggak penting dengan lahirnya UU No. 41 Tahun 2004 yang memperluas cakupan objek wakaf dan memperkenalkan konsep wakaf produktif. Hasil penelitian menunjukkan bahwa perkembangan regulasi wakaf mencerminkan upaya berkelanjutan untuk mengoptimalkan potensi wakaf dalam pembangunan sosial-ekonomi umat, meskipun masih menghadapi tantangan dalam implementasi dan profesionalisasi pengelolaannya. Kata Kunci : Praktik, Perwakafan, Pasca – Kemerdekaan, Indonesia
Pengaruh Sharia Compliance dan Non Performing Financing terhadap Nilai Perusahaan (Studi Empiris Pada Perbankan Syariah) Erliati Siregar; Nil Firdaus; Anggi Kartika
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 2 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i2.10760

Abstract

This study used the help of eviews 10 software as a data analysis tool. The population in this study are all Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the 2018-2022 period. Sampling in this study used purposive sampling in order to obtain 7 Islamic Commercial Banks as samples in this study.  The results of the study partially show that the IIR proxy for Sharia Compliance variable for NP obtained a tcount of -0.190307. tcount (-0.190307) < ttable (1.69552), the conclusion is that partially IIR has no significant negative effect on NP. The Sharia Compliance proxy ZPR variable for NP obtained a tcount of -1.772808. tcount (-1.772808) < ttable (1.69552), the conclusion is that partially ZPR has no significant negative effect on NP. The NPF variable on NP obtained a tcount of -2.658745. tcount (-2.658745) < ttable (1.69552), the conclusion is that partially NPF has a significant negative effect on NP. Based on the table above shows the R-Squared of 0.776780 or equal to 77.67%. This means that the variables IRR, ZPR and NPF are able to explain the NP of 77.67% while the remaining 22.33% is explained by other variables not included in this model. This means that there are other variables that explain the disclosure of NP in the company's annual report.
Analisis Penyebab Pengusaha Peron Kelapa Sawit Tidak Membayar Zakat Di Kecamatan Tigo Nagari Kabupaten Pasaman Perspektif Ekonomi Islam Asrul Gustomi; Rizal Fahlefi; Nil Firdaus
Al-Hisbah Jurnal Ekonomi Syariah Vol 5 No 2 (2025): Jurnal Alhisbah
Publisher : Institute Agama Islam Tafaqquh Fiddin Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57113/his.v5i2.473

Abstract

This study aims to analyze the factors causing palm oil platform entrepreneurs not to pay zakat from an Islamic economic perspective, analyze the obstacles and challenges of palm oil platform entrepreneurs in paying zakat and to describe how religious leaders socialize the importance of paying zakat in palm oil platform businesses. This study was conducted on Palm Oil Platform entrepreneurs in Tigo Nagari District, Pasaman Regency. This type of research is field research with a qualitative approach. Data sources in this study are primary data sources and secondary data sources. The techniques used in data collection are observation, interviews and documentation. The techniques for analyzing data in this study are data reduction, data presentation and conclusions. The techniques for guaranteeing the validity of data in this study are source triangulation and time triangulation. The results of this study reveal that the factors causing palm oil platform entrepreneurs in Tigo Nagari District, Pasaman Regency not to pay zakat are understanding, low trust in amil zakat, excessive lifestyle, religiosity, social environment and the absence of sanctions by the government. Obstacles and challenges in the palm oil platform business are caused by unstable palm oil harvests and price fluctuations, difficulties in financial record-keeping, and high competition among platform owners. Religious leaders have been promoting the importance of paying zakat for palm oil platform businesses by visiting the homes of platform owners and holding lectures and religious studies.
Kinerja UMKM di Era Ekonomi Digital: Kajian Literasi Keuangan, Orientasi Kewirausahaan dan Akses Permodalan Dengan Moderasi Teknologi Digital Chitra Indah Sari; Rizal; Nil Firdaus
MABIS Jurnal Manajemen Bisnis Syariah Vol. 5 No. 2 (2025): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v5i2.16046

Abstract

This study aims to analyze the effect of financial literacy, entrepreneurial orientation, and access to capital on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the digital economy era, considering the role of digital technology as a mediating variable. The research method uses a quantitative approach with a survey of 100 active MSME players in Indonesia who have been running their businesses for at least two years and utilize digital technology in one aspect of their operations. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The results show that financial literacy, entrepreneurial orientation, and access to capital have a positive and significant effect on MSME performance. Entrepreneurial orientation contributes the most, followed by financial literacy and access to capital. In addition, digital technology was found to mediate the relationship between these three independent variables and MSME performance, strengthening the internal contribution of businesses to increasing competitiveness. These findings confirm that digitalization is not merely an additional tool, but functions as a strategic catalyst in strengthening MSME performance. This study provides practical implications that the government and stakeholders need to expand support for financial literacy, entrepreneurship coaching, and digital-based access to capital so that MSMEs can survive and develop sustainably amid disruption.
Resistance to the Conversion of Nagari Bank from the Perspective of the Minangkabaunese Community: Political and Economic Aspects Nofrivul Nofrivul; Syukri Iska; Nil Firdaus; Deswita; Arifki Budia Warman; Hasse Jubba
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol. 8 No. 2 (2026): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v8i2.16691

Abstract

Purpose – This study aims to analyze the dynamics of the conversion of Nagari Bank into Sharia Nagari Bank, focusing on the forms and causes of potential failure. Method – This research employs a qualitative approach based on in-depth interviews with 19 informants who were directly and indirectly involved in the conversion policy, including regional stakeholders and decision-makers. The primary data are complemented by document analysis to capture regulatory, institutional, and socio-political contexts. The data are analyzed using a political economy framework to identify patterns of resistance, interests, and underlying motivations shaping the conversion process. Findings – The findings reveal that resistance to the conversion is significantly influenced by pragmatic political and economic concerns rather than normative or philosophical objections. Politically, several shareholders—particularly regional leaders—express concern that the conversion could enhance the electability and public image of political rivals in the 2024 elections. Economically, apprehensions center on the potential decline in dividends post-conversion. However, these concerns are not supported by robust quantitative evidence or empirical financial projections. Furthermore, the study finds a weakening role of traditional Minangkabau values as a guiding framework, indicating a shift from value-based decision-making toward interest-based calculation. Practical implications – The study highlights the need for transparent financial analysis and stronger integration of Islamic and customary values to enhance policy legitimacy and reduce resistance. Originality/value – This research offers a novel contribution by linking political economy with Islamic and customary frameworks, revealing the shift from value-based to interest-based decision-making in regional policy.
Co-Authors Anggi Kartika Arif Bijaksana Asasriwarni Asasriwarni Asrul Gustomi Aswandi Aswandi Chitra Indah Sari Deswita Erliati Siregar Jubba, Hasse Nofrivul Nofrivul Rizal Rizal Fahlefi Syukri Iska, Syukri Warman, Arifki Budia