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All Journal Nizham Journal of Islamic Studies Borneo Law Review Journal Jurnal Riset Akuntansi Politala Amalee: Indonesian Journal of Community Research & Engagement Jurnal Humaniora Teknologi Jurnal Humaniora Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) Journal of Islamic and Law Studies (JILS) Journal of International Multidisciplinary Research Falah: Jurnal Hukum Ekonomi Syariah
Muhammad Fahmi Nurani
UIN Antasari Banjarmasin
Religion Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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Financial Performance Analysis using Economic Value Added (EVA) Method at PT. Darma Henwa Tbk. Period 2017-2019 Abdul Muta Ali; Adi Saputro; Muhammad Fahmi Nurani; Marliza Noor Hayatie
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 1 No. 1 (2021): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.892 KB) | DOI: 10.53893/ijrvocas.v1i1.79

Abstract

Measurement of financial performance is the achievement of the company's achievements in a period that describes the financial health condition of the company. This study aims to determine the calculation and measurement of the financial performance of PT financial statements. Darma Henwa Tbk in 2017-2019. Analysis in this study using Economic Value Added (EVA) method. The results of research on PT. Darma Henwa Tbk. shows that 2017 with a value of $199,460 shows a positive value. This is because the value of NOPAT in that year is greater than the capital charge value generated. Meanwhile, in 2018 the value of EVA increased by $2,893,767, which still generated positive value in that year. However, in 2019 EVA value decreased and obtained a negative value of -$764,780. The decrease is caused because the value of NOPAT in 2019 is smaller than the capital charge value.
Pengetahuan Karyawan Terhadap Penyajian Laporan Keuangan Pada Lembaga Keuangan Syariah Di Banjarmasin Abdul Muta Ali; Muhammad Fahmi Nurani
Jurnal Riset Akuntansi Politala Vol 1 No 2 (2018): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.429 KB)

Abstract

Penelitian ini dilatarbelakangi oleh adanya kendala dalam pelaksanaan pencatatan akuntansi oleh karyawan di BMT/Koperasi Syariah. Lembaga yang bebentuk syariah telah memiliki karyawan yang sesuai dalam bekerja di bidangnya atau tidak.Khususnya di dalam prosedur penyajian laporan keuangan.Penelitian ini bertujuan untuk mengetahui pengetahuan karyawan terhadap prosedur penyajian laporan keuangan pada lembaga keuangan syariah yang ada di sekitar Banjarmasin. karyawan mengetahui tentang prosedur penyajian laporan keuangan dengan di dukung apa sehinga dapat mengetahui penyajian laporan keuangan.Penelitian ini merupakan penelitian diskriptif kualitatif dengan metode kuisiuner dan dokumentasi. Jenis penelitian ini adalah penelitian lapangan (field research)penelitian ini menghasilkan temuan-temuan mengenai pengetahuan karyawan terhadap prosedur penyajian laporan keuangan syariah di banjarmasin sudah mengetahui secara istimewa dengan terjawabnya semua jawaban dengan nilai presentase 81% - 100% yang di dapat oleh 4 responden / 66 % responden dan predikat baik begitu juga pada pengetahuan tentang prosedur penyajian laporan keuangan 2 responden / 33% responden karyawan atau pengelola keuangan sudah mengetahui secara baik dengan nilai presentase 61% - 80%. Pengetahuan karyawan atau pengelola keuangan megetahui secara istimewa dan baik di dukung oleh latar belakang pendidikan, pelatihan-pelatihan, dan lama pengalaman kerja pada lembaga tersebut.
Pelaksanaan Akad Murabahah pada Pembiayaan Hunian Syariah Muhammad Fahmi Nurani; Abdul Muta Ali
Jurnal Riset Akuntansi Politala Vol 2 No 2 (2019): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.542 KB) | DOI: 10.34128/jra.v2i2.34

Abstract

Penelitian ini bertolak dari pesatnya pertumbuhan penduduk yang mengakibatkan tingginya akan kebutuhan tempat tinggal yang layak, namun dengan tingginya harga sebuah hunian maka kebanyakan orang tidak mampu membeli sebuah rumah secara kontan, dengan keadaan tersebut maka masyarakat lebih memilih untuk mencari jalan keluar dengan mengajukan pinjaman melalui pembiayaan untuk kepemilikan hunian dari lembaga keuangan. Penelitian ini bertujuan untuk mengetahui bagaimana pembiayaan hunian syariah di Bank Muamalat Cabang Banjarmasin, dan mengetahui bagaimana akad yang dilakukan dan kesesuaiannya dengan prinsip syariah. Analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif dengan penelaahan dan pengkajian secara mendalam terhadap hasil penelitian, yang menghasilkan temuan-temuan: Ada dua akad yang ditawarkan dalam pembiayaan hunian syariah, yaitu Murabahah dan Musyarakah, dan yang banyak dipilih adalah akad Murabahah, karena kemudahan memahami akad yang akan digunakan, dan karena angsuran yang tetap sampai dengan akhir dari pembiayaan. Akad yang dilaksanakan pada pembiayaan hunian syariah telah sesuai dengan rukun dan syarat jual beli maupun rukun dan syarat Murabahah dan Musyarakah, kecuali pada pembiayaan hunian syariah dengan rumah indent, yang terjadi masalah pada objek akadnya yang belum ada pada saat akad dilakukan, sehingga syarat dari jual beli dan murabahah tidak terpenuhi.
A ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 ABDUL MUTA ALI; Marliza Noor Hayatie; Muhammad Fahmi Nurani; Rahma Annisa
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

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Abstract

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.
TOKO MODERN DAN TRADISIONAL: KEADILAN REGULASI: TOKO MODERN DAN TRADISIONAL: KEADILAN REGULASI Muhammad Fahmi Nurani
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

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Abstract

With the growth of shopping centers, it can be said that every year there are many minimarkets, supermarkets, hypermarkets, and modern markets such as malls whose existence continues to shift traditional markets in cities throughout Indonesia. People in urban areas tend to prefer to shop for their daily needs at supermarkets or supermarkets. The rapid development of shopping centers raises concerns for some people, because the irregular development of modern markets can result in the extinction of traditional markets or small shops due to their declining turnover. The growing retail giant is a threat to traditional markets, distance rules, zoning and the absence of other restrictions. Even now the modern market is side by side with the traditional market. The sustainability of the efforts of domestic producers and SMEs to encourage domestic products to enter the modern retail market is also an important issue to pay attention to.
MEMBANGUN KETERLIBATAN SISWA DISEKOLAH SEBAGAI BAGIAN DARI MAKHLUK SOSIAL Yahya Mof; Muhammad Fahmi Nurani
Nizham Journal of Islamic Studies Vol 10 No 02 (2022): Nizham : Jurnal Studi Keislaman
Publisher : Postgraduate State Islamic Institute (IAIN) Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/nizham.v10i02.5441

Abstract

Students show negative behavior in class because they are not involved in the lessons that the teacher presents. This may happen because the material presented is not at the academic level for students. Lack of involvement can occur because students do not actively participate in class activities. teachers and administrators have the opportunity to observe the classroom and the learning strategies used to engage students. After the class visit, teachers and administrators have the opportunity to discuss strategies that score high and the types of activities that increase the level of involvement. Teachers who can experience and observe what high student engagement looks like by participating in the learning practice inventory guide can be the school's best resource in educating other teachers.
Relevansi Konsep Asuransi Anggota Tubuh Dengan Nilai-Nilai Maqashid Syariah Yamani Naufal; Muhammad Fahmi Nurani
Falah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 2 (2023): Falah: Jurnal Hukum Ekonomi Syariah
Publisher : LPPM Institut Al-Ma'arif Way Kanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55510/fjhes.v5i2.232

Abstract

Tujuan dari penelitian ini adalah untuk memberikan relevansi konsep pada anggota badan tubuh dalam maqashid syariah. Kepastian dalam penelitian ini berkaitan dengan maqashid syariah dalam kajian al-nafs (jiwa) dan al-mal (harta). Metodologi penelitian yang digunakan dalam penelitian ini adalah yuridis normatif, hal ini didasarkan pada peraturan perundang-undangan (law in books). Jenisasuransi kesehatan ini juga harus dimodifikasi sesuai dengan Fatwa Dewan Syariah Nasional untuk memberikan pedoman hukum mengenai penggunaan asuransi kesehatan. Oleh karena itu, jenis asuransi tubular ini tidak terbatas pada penggunaan selebritis, namun masyarakat awam juga bisa menggunakan asuransi jenis ini dengan menggunakan dana syariah.
Perbandingan Konseptual Biaya dan Permanfaatan Kartu Kredit Syariah Dan Konvensional Yamani Naufal; Muhammad Fahmi Nurani; Astri Wahyuni
Falah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 2 (2023): Falah: Jurnal Hukum Ekonomi Syariah
Publisher : LPPM Institut Al-Ma'arif Way Kanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55510/fjhes.v5i2.240

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis potensi perbedaan biaya dan manfaat antara kedua jenis kartu kredit. Metode yang digunakan dalam penelitian ini adalah hukum normatif dengan mengkaji bahan pustaka ( law in books ) terhadap biaya dan manfaat yang terkait dengan penggunaan kartu kredit syariah dan konvensional. Hasil Penelitian menunjukkan bahwa terdapat perbedaan konsep dalam pembiayaan dan manfaat antara kartu kredit syariah dan konvesional Dimana konsep biaya dan pemanfaatan Kartu kredit konvensional dinyatakan sebagai bentuk perjanjian hutang dengan pemberlakuan riba (bunga). Dimana konteks biaya dan pemanfaatan Kartu kartu kredit syariah menggunakan bentuk akad Qardh dan akad Kafalah.
KEBERADAAN TOKO TRADISIONAL DAN TOKO MODERN; ASPIRASI PEDAGANG KECIL DAN REGULASI PEMERINTAH KABUPATEN TANAH LAUT Muhammad Fahmi Nurani; Abdul Muta Ali
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.368

Abstract

As modern stores dominate and traditional shops cannot compete, various threats emerge, including the loss of traditional shops owing to changing consumer behaviors. The existence of modern shops today creates a dilemma for the government, including in the Tanah Laut Regency area. On the one hand, it creates job opportunities, but on the other, it has the potential to paralyze established traditional shop businesses. It requires the participation of the state, which has the authority to issue regulations. This is a descriptive field research using qualitative methods, with a focus on the sustainability of traditional stores following the existence of modern shops, the aspirations of small traders, and Tanah Laut district government regulations. This research, conducted in 2023, Traditional shop owners experience the influence of modern stores both before and after they open, particularly in terms of income. Because modern stores are more organized and tidier, and rooms are air-conditioned, consumer preferences have shifted. Their aspirations are to progress together, and the site or development zone for modern shops is not close to traditional shops, despite the fact that some are already barely 50 meters away. The sustainability of modern shops today has a significant impact on the sustainability of traditional shops in Tanah Laut Regency. This involves shop development zoning arrangements, collaboration between modern and traditional stores, government assistance in the construction of traditional shops to balance the development of modern shops.
Empowering Students Through Increasing Santriprenuer Knowledge Fuady, Muhammad Noor; Ramadan, Willy; Nurani, Muhammad Fahmi; Pranajaya, Syatria Adymas
Amalee: Indonesian Journal of Community Research and Engagement Vol 5 No 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.5256

Abstract

Islamic boarding schools are required to be agents of development, playing an active role in contributing to and transforming the field of economic empowerment and the quality of their resources. Many Islamic boarding schools have adapted and transformed into institutions that participate in economic empowerment efforts, but the programme only involves motivators and target groups without the involvement of the students, both cognitively and in terms of action. Thus, students must be empowered. Among the skills that students should be prepared with are those that will enable them to support the pesantren's economy and also add value for them when they return to society. The objective of this assistance is to enhance the understanding and awareness of students and pesantren on the significance of the creative industry for the advancement of pesantren and as a precursor for students after graduating from these educational institutions. Therefore, the research team/servant and the pesantren together explore the potential or assets that they have, develop appropriate programmes, and also evaluate the implemented programmes. The ABCD approach is a service methodology employed in this mentoring programme. This service technique is broadly divided into five stages: (1) Identification of community strengths; (2) Asset mapping of the community, (3) Planning the form of the mentoring programme; (4) programme implementation; (5) monitoring and evaluation (M&E) is conducted using the Most Significant Change (MSC) technique.
Co-Authors Abdul Muta Ali Abdul Muta Ali Adi Saputro Annisa, Rahma Astri Wahyuni Dian May Syifa Febrianti, Resha Hayatie, Marliza Noor Hayatie, Marliza Noor Hernayanti, Rini Muhammad Noor Fuady, Muhammad Noor Muhammad Syarif Hidayatullah, Muhammad Syarif MUTA ALI, ABDUL Rabiatul Adawiyah rahma annisa Ramadan, Willy Rena Zulfaidah Syatria Adymas Pranajaya Yahya Mof Yamani Naufal