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All Journal Jurnal Penelitian Hukum Indonesia (J-PeHI) BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Nil Firdaus
UNIVERSITAS ISLAM NEGERI MAHMUD YUNUS BATUSANGKAR
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice 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.
Co-Authors Anggi Kartika Arif Bijaksana Asasriwarni Asasriwarni Aswandi Aswandi Erliati Siregar