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Zakat Literacy: Digital Islamic Finance in Community Economic Development Damirah, Damirah; Sahrani, Sahrani; Musmulyadi, Musmulyadi
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 1: Januari 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v11i1.27549

The purpose of this study is to explore the pivotal roles of Islamic finance and Zakat, particularly in the context of digital transformation, in improving financial literacy and fostering economic growth within communities. The study specifically examines how the digitalization of Zakat collection and distribution, alongside other Islamic finance principles, contributes to the development of an inclusive and ethical economy rooted in Islamic values.This study employs a mixed-method approach, combining qualitative and quantitative analyses. Data is gathered through interviews, case studies, and statistical analysis to explore the impact of digital Islamic finance and Zakat management on community economic development. The study focuses on how digital literacy in Islamic finance, particularly Zakat, can enhance economic outcomes and the effectiveness of these tools for poverty alleviation.The study reveals that integrating Islamic finance and Zakat with digital technology significantly improves financial literacy, leading to better economic decision-making and sustainable economic development. The digitalization of Zakat processes not only increases transparency and efficiency but also broadens the reach and impact of Zakat, reinforcing its role as a crucial instrument in Islamic finance for poverty alleviation. However, key challenges, such as gaps in public understanding and limited access to financial education, need to be addressed to fully leverage the potential of digital Islamic finance and Zakat.

Moderasi Beragama dalam Perbankan Syariah: Evaluasi Nilai-nilai Agama terhadap Preferensi Keputusan Keuangan Sahrani, Sahrani
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 5 No 2 (2023): 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.v5i2.13065

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh nilai moderasi beragama terhadap keputusan keuangan individu dalam konteks perbankan syariah di Indonesia. Metode – Dengan pendekatan kuantitatif dan desain eksperimen kelompok kontrol acak, penelitian ini melibatkan 120 responden yang dipilih secara acak dari berbagai latar belakang demografi di Sulawesi Selatan. Data dianalisis menggunakan metode Analisis Variansi (ANOVA) dan regresi berganda untuk mengevaluasi hubungan antara nilai-nilai agama dan preferensi dalam keputusan keuangan. Findings – Hasil penelitian menunjukkan bahwa moderasi beragama memberikan kontribusi signifikan terhadap preferensi individu dalam memilih produk perbankan syariah. Responden dengan tingkat pemahaman moderasi beragama yang lebih tinggi cenderung lebih selektif dalam memilih produk keuangan yang sesuai dengan prinsip syariah. Selain itu, faktor usia dan tingkat pendidikan turut memperkuat pengaruh nilai-nilai ini dalam keputusan finansial. Hasil ini menegaskan bahwa perbankan syariah perlu mempertimbangkan aspek nilai-nilai agama dalam penyediaan layanan mereka guna memenuhi kebutuhan nasabah secara lebih efektif. Practical implications – Implikasi praktis dari penelitian ini menunjukkan bahwa strategi berbasis nilai dapat meningkatkan kepuasan nasabah dan mendukung pertumbuhan perbankan syariah. Pengembangan produk perbankan syariah yang lebih adaptif dan sesuai dengan nilai-nilai moderasi beragama akan mendukung keberlanjutan industri perbankan yang inklusif dan berbasis nilai. Originality/value – penelitian ini membahas integrasi moderasi beragama terhadap keputusan keuangan.

Application Of Psak 101 In The Sharia Savings And Loans Cooperative Bakti Huria Syariah K.C. Parepare Putri; Ambo Masse, Rahman; Sahrani
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3204

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out by observation, documentation and direct interviews with branch leaders and Admin Teller staff related to financial statements. The Interview Method is used to strengthen and deepen the study of the object under study. The focus of this research is focused on the application of PSAK 101 in KSPPS Bakti Huria Syariah K.C.Parepare based on sharia accounting principles, namely accountability, justice and truth. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow.The application of PSAK 101 was in accordance with the principle of accountability because the data presented were concrete and real. However, it is not fully in accordance with the principles of justice and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall)

PENGARUH PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM DALAM KELOMPOK JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2018 Sahrani; Febrianti, Asti; Nurhayato, St,
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.4313

The facts and the theory of stock prices, which holds that economic fundamentals and corporate fundamentals have an impact on stock prices, are at odds with one another. As a result, it is important to investigate financial parameters, one of which is the Price Earning Ratio. This study attempts to ascertain how the Price Earning Ratio has changed over time and how it has affected stock prices in the Jakarta Islamic Index group.This study's methodology is quantitative research, which collects data in numerical form. With this kind of associative research, the impact of one variable on other variables can be ascertained. Simple regression analysis, descriptive statistical assumption testing, and hypothesis testing are the data analysis techniques used.The findings of this study show that the Price Earning Ratio has a positive and significant impact on stock prices in companies listed on the Jakarta Islamic Index in 2015–2018, and investors should take this ratio into consideration. Based in part on the T test, the significance value for this ratio is 0.000 0.05.

Faktor Yang Berhubungan Dengan Kejadian Stunting Usia 24-59 Bulan Di Wilayah Kerja Puskesmas Maiwa Sahrani; Andi Surahman Batara; Reza Aril Ahri; Arman; Mansur Sididi
Window of Public Health Journal Vol. 6 No. 4 (2025)
Publisher : Pusat Kajian dan Pengelolaan Jurnal FKM UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/ddwjtm56

Stunting, or short stature, is a nutritional status based on the height-for-age (W/A) index with a z-score of less than -2 SD (Standard Deviation). Stunting is not only a problem of impaired physical growth but also makes children susceptible to illness. In addition, brain development and intelligence are also impaired. Therefore, stunting is a major threat to the quality of human resources in Indonesia. This study aims to determine the factors associated with the incidence of stunting in children aged 24-59 months at the Maiwa District Health Center, Enrekang Regency. The study is an analytical observational study with a quantitative approach using a cross-sectional study. The population in this study was toddlers aged 24-59 months. The sampling technique used was purposive sampling. The data analysis method used was bivariate analysis with the chi-square test. The results of this study obtained maternal knowledge, maternal MUAC (mid-upper arm circumference) during pregnancy, LBW, birth length did not have a significant relationship with the incidence of stunting where ρ = 0.072, ρ = 0.093, ρ = 0.082, ρ = 0.119 means ρ> 0.05, and a history of infectious diseases had a significant relationship with the incidence of stunting where ρ = 0.024 means ρ <0.05. It can be concluded that there is no significant relationship between knowledge, maternal LILA during pregnancy, LBW, and birth length with the incidence of stunting, so Ha is rejected. And there is a significant relationship between the history of infectious diseases and the incidence of stunting, so Ha is accepted.

Al-Ãwamil al-Lughawiyah wa Ghair al-Lughawiyah li ShuÃºbat QiraÃ¡h al-Nushush al-Ãrabiyyah (Bahts Maidany fi al-Shaf al-Tsamin bi Maâ€™had Mathlaâ€™ al-Anwar Pontianak Sahrani, Sahrani; Yoviyani, Salis Hilda
Arabiyatuna: Jurnal Bahasa Arab Vol. 6 No. 1 May (2022)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jba.v6i1.3713

The aims of this study were: 1) To determine the linguistic factor which is the biggest cause of difficulty in reading Arabic texts in class VIII students of Mathlaâ€™u al-AnwÃ¢r Pontianak in the academic year 2020/2021; 2) Knowing non-linguistic factors is the biggest cause of difficulty in reading Arabic texts by grade VIII students of Mathlaâ€™u al-AnwÃ¢r Pontianak for the 2020/2021 academic year. This study uses a quantitative approach using descriptive methods and the type of field research. The data collection instruments used oral and written tests, questionnaires and documentation. The data analysis technique that we used is quantitative data analysis with average analysis and factor analysis with confirmatory factor analysis techniques. The results of this study are: 1) The linguistic factor which is the biggest cause of difficulty in reading Arabic texts in Class VIII students of Mathlaâ€™u al-AnwÃ¢r Pontianak Academic Year 2020/2021 is a grammar factor with an average score of 42.35. 2) The non-linguistic factors that became the biggest cause of difficulty in reading Arabic texts in class VIII students of Mathlaâ€™u al-AnwÃ¢r Pontianak for the 2020/2021 academic year were student factors with an eigenvalue of 10.641 and a variance of 53.2%.Â

Arabic Interference in Manuscript of Hadza Kitab Mujarrobat: A Study of Arabic Philology and Sociolinguistics Ardiansyah, Ardiansyah; Sahrani, Sahrani; Izzati, Dinda
Arabiyatuna: Jurnal Bahasa Arab Vol. 8 No. 1 May (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jba.v8i1.9496

This research aims to describe the manuscript of the Hadza Kitab Mujarrobat and reveal the form of Arabic interference found in the manuscript of the Mujarrobat. This research uses a descriptive mix methode with two analysis tools, namely philology and sociolinguistics. This study uses Weinreich's interference theory which applies three types of interference. The Hadza Kitab Mujarrobat manuscript uses Malay Pegon Arabic script printed in 1317 AH. There are several holes caused by termites, and it uses simple illumination and has a colophon. The use of Arabic interference in the manuscript of the Hadza Kitab Mujarobat in the form of prayers (141 times), propositions (7 times), names (39 times), opening words (5 times), subtitles (48 times) and expressions Islamic (33 times). Meanwhile, the use of interference from Arabic lingual elements in the manuscript of the Hadza Kitab Mujarobat uses the form of Arabic paragraphs (41 times), Arabic sentences (118 times), Arabic phrases (158 times), and Arabic words (93 times).

Modifikasi Altmant Z Score dan Integrasi Nilai Islam sebagai Factor Pengaruh Financial Distress terhadap RGEC (Studi Kasus BNI Syariah, BRI Syariah, Bank Syariah Mandiri) Sahrani, Sahrani; juniawati , Mutmainah
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The survival of a company/ institution depends on several things. When a company / institution starts showing poor health, a financial manager must immediately take action so that the company / institution approaches safe conditions, one of the methods used is through financial distress identification. Identification of financial distress conditions is more important than bankruptcy, because companies / institutions will definitely experience financial distress first and then go bankrupt. Islamization of Knowledge is not a new thing in the development of Islamic economics. The integration of Islamic values "‹"‹into existing theories is a mandate for the entire academic community. This research aims to make an integration of knowledge in the field of Islamic economics in describing and analyzing the effect of RGEC (Risk Profile, GCG, Earnings, and Capital) on Financial Distress after adding Islamic values "‹"‹to BRI Syariah, BNI Syariah and Bank Syariah Mandiri in 2012- 2018. This study shows that the variables X1 (NPF), X2 (FDR), X3 (GCG), X4 (ROA), X5 (CAR) simultaneously influence the Islamic Financial Distress where the model used is PLS (Pooled Least Square). The analytical method used is panel data regression through the calculation of the Z Z Score where the data processing method uses Panel Data regression which is processed using STATA and SPSS. Keywords: Financial Distress, Islamic Financial Distress, RGEC, Altman Z Score, Regression Panel Data, STATA, SPS.

PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Mutmainna, Mutmainna; Darwis, Darwis; Semaun , Syahriyah; Sahrani, Sahrani
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i1.9438

The study was conducted to test whether there is an effect of working capital turnover, cash turnover and accounts receivable turnover on Return On Asset (ROA) of 7 automotive and component sub-sector companies for the period 2021-2023.This study uses a quantitative method with an associative quantitative approach that uses the field research type. Data processing using SPSS version 22. The data analysis technique uses classical assumption testing, multiple linear analysis and hypothesis testing.The results of the study obtained 1) Working Capital Turnover (X1) has a probability value (Sig.) Of 0.000 <0.05 and has a t count of 6.758> t table 2.10982 which means that Working Capital Turnover (X1) has a positive effect on Profitability (Y). 2) Cash Turnover (X2) has a probability value (Sig) of 0.118 > 0.05 and has a calculated t of -1.646 < t table 2.10982 which means that Cash Turnover (X1) has a negative effect on Profitability (Y). 3) Receivables Turnover (X3) has a probability value (Sig) of 0.047 < 0.05 and has a calculated t of -2.142 < t table 2.10982 which means that Receivables Turnover (X1) has a positive effect on Profitability (Y). 4) Working Capital Turnover (X1), cash turnover (X2) and Accounts Receivable Turnover (X3) have a probability (Sig) of 0.000 < 0.05 and show a calculated f value of 15.489 > f table 3.16, which means they simultaneously influence Profitability (Y).

Modifikasi Altmant Z Score dan Integrasi Nilai Islam sebagai Factor Pengaruh Financial Distress terhadap RGEC (Studi Kasus BNI Syariah, BRI Syariah, Bank Syariah Mandiri) Sahrani, Sahrani; juniawati , Mutmainah
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The survival of a company/ institution depends on several things. When a company / institution starts showing poor health, a financial manager must immediately take action so that the company / institution approaches safe conditions, one of the methods used is through financial distress identification. Identification of financial distress conditions is more important than bankruptcy, because companies / institutions will definitely experience financial distress first and then go bankrupt. Islamization of Knowledge is not a new thing in the development of Islamic economics. The integration of Islamic values "‹"‹into existing theories is a mandate for the entire academic community. This research aims to make an integration of knowledge in the field of Islamic economics in describing and analyzing the effect of RGEC (Risk Profile, GCG, Earnings, and Capital) on Financial Distress after adding Islamic values "‹"‹to BRI Syariah, BNI Syariah and Bank Syariah Mandiri in 2012- 2018. This study shows that the variables X1 (NPF), X2 (FDR), X3 (GCG), X4 (ROA), X5 (CAR) simultaneously influence the Islamic Financial Distress where the model used is PLS (Pooled Least Square). The analytical method used is panel data regression through the calculation of the Z Z Score where the data processing method uses Panel Data regression which is processed using STATA and SPSS. Keywords: Financial Distress, Islamic Financial Distress, RGEC, Altman Z Score, Regression Panel Data, STATA, SPS.

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