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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Tsarwah : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Akuntansi Soedirman
Rizka Khoirunnisa
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Economics, Econometrics & Finance Other

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Comparative Analysis of Maqashid Syariah Index Achievement at BPRS Muamalah Cilegon and BPRS Cilegon Mandiri After Covid-19 (2021–2023) Rizka Khoirunnisa; Susilawati, Erni; Aisya Latifadinar
TSARWAH Vol. 10 No. 1 (2025): June
Publisher : PROGRAM STUDI EKONOMI ISLAM PROGRAM PASCASARJANA IAIN SULTAN MAULANA HASANUDDIN BANTEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/tsarwah.v10i1.12475

Abstract

This study aims to compare the achievement of Maqashid Syariah Index (MSI) in two Sharia People's Financing Banks (BPRS) in Cilegon City, namely BPRS Cilegon Mandiri and BPRS Muamalah Cilegon, after the Covid-19 pandemic in the 2021-2023 period. The research method used is a comparative descriptive quantitative approach with secondary data analysis in the form of annual financial statements of the two BPRS and structured interviews with management. MSI measurement is carried out based on three main indicators, namely individual education, justice enforcement, and welfare improvement, which are adapted from the Abu Zahrah model and the Simple Additive Weighting (SAW) method. The results showed that BPRS Muamalah Cilegon consistently obtained a higher MSI score than BPRS Cilegon Mandiri, with an average MSI score of 0,62828 in the study period. This finding indicates that BPRS Muamalah Cilegon is more optimal in implementing maqashid sharia objectives, although both BPRS still have challenges in improving achievement in certain aspects. This study recommends the need to strengthen maqashid sharia-based strategies and program innovations for both BPRS in order to contribute more to the recovery and empowerment of the post-pandemic community economy.
PENGEMBANGAN BAHAN AJAR PENDIDIKAN AGAMA ISLAM BERBASIS KEARIFAN LOKAL UNTUK PENGUATAN TOLERANSI PESERTA DIDIK Wijayanti, Rizki; Rizka Khoirunnisa; Agus Budiyanto; Purwoko
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49136

Abstract

Penelitian ini bertujuan untuk mengkaji integrasi kearifan lokal dalam pengembangan bahan ajar Pendidikan Agama Islam (PAI) sebagai upaya penguatan sikap toleransi peserta didik. Penelitian ini menggunakan pendekatan kualitatif melalui studi kepustakaan dengan menganalisis literatur ilmiah terkini dengan teknik analisis konten yang bersifat representatif. Hasil kajian menunjukkan bahwa kearifan lokal mengandung nilai-nilai universal seperti gotong royong, musyawarah, dan penghormatan terhadap keberagaman yang sejalan dengan prinsip ajaran Islam, khususnya tasamuh, ta’awun, dan syura. Integrasi nilai tersebut dalam bahan ajar PAI yang bersifat kontekstual dan integratif terbukti mampu memperkuat internalisasi nilai toleransi secara lebih efektif dibandingkan pendekatan normatif. Penelitian ini menawarkan model konseptual pengembangan bahan ajar berbasis kearifan lokal sebagai strategi penguatan moderasi beragama di lingkungan pendidikan.
Dampak Capital Structure, Profitability, Inflation, dan Interest Rates terhadap Nilai Perusahaan Rizka Khoirunnisa; Anita Kusuma Dewi; Umarudin Kurniawan
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.17198

Abstract

This research aims to analyze and understand the impact of Capital Structure, Profitability, Inflation, and Interest Rates on Firm Value. The population of this research consists of companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. This study is based on signaling theory. A total of data from 83 companies was selected using purposive sampling method. The data analysis techniques used are descriptive statistical analysis, classical assumption testing, and hypothesis testing with the help of SPSS version 27. The results show that: (1) Capital Structure has a positive effect on firm value, (2) Profitability has a positive effect on firm value, (3) Inflation does not affect firm value. (4) Interest Rates does not effect firm value.
Co-Authors Agus Budiyanto Aisya Latifadinar Dewi, Anita Kusuma Erni Susilawati, Erni Purwoko Umarudin Kurniawan Wijayanti, Rizki