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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Pendidikan Kimia Universitas Riau EL-BANAT: Jurnal Pemikiran dan Pendidikan Islam Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Aplikasi Akuntansi ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inovasi: Jurnal Diklat Keagamaan Jurnal Ilmiah Wahana Pendidikan Dawuh Guru: Jurnal Pendidikan MI/SD Prosiding Konferensi Nasional PKM-CSR Natural Science Education Research (NSER) El 'Aailah Eastasouth Journal of Impactive Community Services Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Nusantara Jurnal Teknologi dan Sains Modern Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember JIMEK
Abdul Mannan, Siti Sofiyah
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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KONSEP SYARIAH PADA PEMBIAYAAN JAMINAN SERTIFIKASI DAN DAMPAKNYA TERHADAP MANAJEMEN RISIKO (Studi Kasus Pada BPR Syariah Di Kota Mataram) Isnawati, Isnawati; Muttaqillah, Muttaqillah; Sofiyah, Siti
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): JAA - Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.454 KB)

Abstract

Semua produk perbankan syariah harus menganut prinsip-prinsip syariah yang ada, tidak terkecuali pada produk pembiayaan dengan jaminan Sertikat Pendidik. Mengingat produk ini dikeluarkan oleh semua BPR baik yang syariah maupun yang konvensional dengan mekanisme pemberian kredit yang hampir sama, mulai dari jenis jaminannya maupun besaran angsurannya. Oleh karena itu tulisan ini bertujuan untuk meninjau lebih dalam konsep syariah yang terdapat dalam produk pembiayaan dengan jaminan sertifikat pendidik tersebut, serta bagaimana dampaknya terhadap manajemen risiko perbankan dengan system angsuran yang mengandalkan saat pencairan sertifikasi yang sebagian besar tidak rutin setiap bulannya. 2 Penelitian ini merupakan penelitian social dengan jenis penelitian deskriptif yang digali dengan menggunakan metode pendekatan yang berdasar pada ketentuan peraturan perbankan seperti Surat Edaran Bank Indonesia, selain itu juga menggunakan asas-asas/ prinsip/konsep dalam hukum Islam terutama tentang mekanisme menjalankan perbankan syariah yang mendasarkan kerjanya pada prinsip hukum Islam. Yaitu penelitian ini tidak hanya mengacu pada peraturan perbankan, namun juga menggunakan pendekatan Konseptual ( conceptual approach ), yaitu mengacu pada konsep hukum Islam serta pandangan-pandangan para pakar hukum Islam tentang perbankan syariah. Dan hasil penelitian menjelaskan bahwa masih terdapat ketidak jelasan konsep Syariah pada produk pembiayaan dengan jaminan sertifikat pendidik. Karena produk perbankan Syariah harus tetap berpedoman pada syari’ah Islam, antara lain tidak mengandung unsur maysir, Gharar, riba, serta bidang usahanya harus halal. Jika menelusuri pada salah satu bukti yang ada dan berdasarkan hasil observasi peneliti, maka dapat disimpulkan bahwa produk ini sudah sepenuhnya memuat konsep Syariah, karena produk ini belum mampu terhindar dari unsur maysir, ghrarar secara 100%, maupun unsur kehalalan transaksinya masih diragukan. Jenis produk ini bisa dikatakan memiliki tingkat risiko yang tinggi jika melihat mekanisme pembiayaannya, namun berdasarkan data NPL yang dimiliki BPRS X tersebut, tidak berhasil membuktikan bahwa tingkat pendapatan yang tinggi akan diikuti oleh tingkat risiko yang tinggi pula.
Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) Oktaryani, G. A. Sri; Abdul Mannan, Siti Sofiyah; Putra, I Nyoman Nugraha Ardana
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.81

Abstract

This study is aimed to determine the effect of Good Corporate Governance on profitability. Good Corporate Governance consist of three variables, which are independent commissioner, managerial ownership and institutional ownership. While profitability is measured by Return on Equity (ROE). The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. There are 43 companies as samples in this study which were obtained by purposive sampling method. Data collected by combining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that independent commissioners, managerial ownership and institutional ownership has no significant effect on profitability
KONSEP SYARIAH PADA PEMBIAYAAN JAMINAN SERTIFIKASI DAN DAMPAKNYA TERHADAP MANAJEMEN RISIKO (Studi Kasus Pada BPR Syariah Di Kota Mataram) Isnawati Isnawati; Muttaqillah Muttaqillah; Siti Sofiyah
Jurnal Aplikasi Akuntansi Vol 3 No 1 (2018): Jurnal Aplikasi Akuntansi, Oktober 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.454 KB) | DOI: 10.29303/jaa.v3i1.38

Abstract

PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING G. A Sri Oktaryani; Siti Sofiyah; I Nyoman Nugraha A.P; I Dewa Gde Bisma; I Gede Mandra
Distribusi - Journal of Management and Business Vol. 4 No. 2 (2016): Distribusi, September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v4i2.10

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan leverage terhadap harga saham dengan menggunakan kebijakan dividen sebagai variabel intervening, dimana kebijakan dividen diproksikan dengan dividend payout ratio (DPR).  Penelitian ini menggunakan pendekatan kuantitatif dan analisis dilakukan menggunakan metode analisis jalur (path analysis). Sampel penelitian diambil dari industri manufaktur di Bursa Efek Indonesia (BEI) selama kurun waktu 2010 – 2014 dengan metode purposive sampling. Diperoleh 16 perusahaan sebagai sampel, yang diobservasi selama 5 tahun dengan total observasi sebanyak 80. Hasil penelitian menunjukkan bahwa free cash flow dan leverage memiliki pengaruh langsung yang signifikan terhadap harga saham. Pengaruh langsung free cash flow terhadap kebijakan dividen adalah signifikan, sedangkan leverage tidak berpengaruh terhadap kebijakan dividen. Hasil penelitian juga menunjukkan bahwa kebijakan dividen tidak dapat memediasi pengaruh free cash flow dan leverage terhadap harga saham. Kata kunci: free cash flow, leverage, harga saham, kebijakan dividen.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia) G. A Sri Oktaryani; I Nyoman Nugraha Ardana P; Iwan Kusuma Negara; Siti Sofiyah; I Gede Mandra
Distribusi - Journal of Management and Business Vol. 5 No. 2 (2017): Distribusi, September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v5i2.36

Abstract

This research examines the effect of Good Corporate Governance (GCG) on firm value by using profitability as intervening variable.  Profitability is proxied by Return On Asset (ROA) and Return On Equity (ROE). This study used a quantitative approach and path analysis. The population consists of 35 firms that were listed in Banking sector of Indonesian Stock Exchange over period 2013 – 2015. There are 34 firms are choosen as samples which has published GCG composit index throughout observation years and has not done corporate action that could affect the stock price directly. The findings show that GCG has positive and significant direct effect on firm value. Furthermore, ROA has positive impact on firm value; meanwhile ROE has negative impact on firm value. The results also show that the better the implementation of GCG the higher the Return on Asset. Moreover, the indirect effect of GCG on firm value through profitability is not significant. Keywords: GCG, profitability, ROA, ROE, firm value.
The Moderating Effect of Dividend Policy on Free Cash Flow and Profitability Towards Firm Value G.A Sri Oktaryani; Siti Sofiyah Abdul Mannan
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 3 (2018): JMM September 2018
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.817 KB) | DOI: 10.29303/jmm.v7i3.311

Abstract

This study is aimed to determine the moderating effect of Dividend Policy on Free Cash Flow and Profitability towards Firm Value. This study use Moderate Regression Analysis (MRA) as tool to analyze the moderating effect of Dividend Policy on the sample tested. Sample are chosen by using purposive sampling method from all manufacture firms that listed on Indonesian Stock Exchange throughout 2010-2015 which offered cash dividend to their shareholders. By using panel data, the findings show that Free Cash Flow and Profitability themselves have significant effect on Firm Value. But conversely, each Free Cash Flow and Profitability does not have significant effect on Firm Value after being moderated by Dividend Policy. It is because the direct effect of Free Cash Flow and Profitability toward Firm value is bigger than the indirect effect. The results indicate that Dividend Policy is just predictor moderation in this case.Dividend Policy, Free Cash Flow, Profitability, Firm Value, Manufacture, MRA
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN INVESTASI INVESTOR INDIVIDU DI KOTA MATARAM G A Sri Oktaryani; Siti Sofiyah Abdul Manan
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 9 No. 4 (2020): JMM November 2020
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.266 KB) | DOI: 10.29303/jmm.v9i4.584

Abstract

This study is aimed to identify the factors that influence investment decision making by individual investors in the city of Mataram. Due to the importance of investment decision for individual investor, various factors surely are taken into consideration before deciding into some kind of invesment transaction. Survey is conducted on 100 people from different age groups and professions in the city of Mataram. Most of the respondents choose to invest in asset such as real estate and gold, only a few of them choose market securities as investment. The results of the factor analysis show that there are five factors which affect investment decisions of individual investors in the city Mataram, namely financial literacy, advice and protection, future needs, time duration of investment, and risk and return. Keywords: investment decision, individual investor, financial literacy, advice, future needs,time duration, risk and return
Pengembangan Entrepreneurship Melalui Peningkatan Hasil Perkebunan (Jantung Pisang) Menjadi Olahan Makanan (Abon) Di Desa Bonjeruk Kecamatan Jonggat Kabupaten Lombok Tengah Siti Aisyah Hidayati; Sri Wahyulina; Embun Suryani; Siti Sofiyah
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 1 (2018): Prosiding PKM-CSR Konferensi Nasional Pengabdian kepada Masyarakat dan Corporate Socia
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.036 KB)

Abstract

Bonjeruk adalah salah satu desa yang terletak di Kecamatan Jonggat Kabupaten Lombok Tengah Provinsi Nusa Tenggara Barat. Desa Bonjeruk termasuk daerah yang banyak ditumbuhi pohon pisang. Selama ini yang banyak dimanfaatkan dari pohon pisang adalah buah, batang dan daun pisang. Kegiatan pengabdian ini memanfaatkan bagian lain dari pohon pisang yaitu jantung pisang sebagai bahan makanan dan dapat juga dijual untuk menambah pendapatan masyarakat. . Selama ini pemanfaatan jantung pisang belum pernah dilakukan.. Ada alternatif lain yang dapat meningkatkan nilai pohon pisang, yaitu dengan membuat abon dari jantung pisang yang mempunyai nilai ekonomi lebih tinggi dibandingkan dengan makanan olahan dari pisang yang sudah ada.Tujuan dari kegiatan ini adalah untuk mengembangkann entrepreneurship melalui peningkatan nilai ekonomi hasil perkebunan (jantung pisang) menjadi olahan makanan (abon). Metode pelaksanaan kegiatan yang dilakukan adalah penyuluhan tentang kewirausahaan kepada masyarakat sehingga dapat mengembangkan jiwa wirausaha dan praktik pembuatan abon dari jantung pisang sehingga terjadi peningkatan nilai ekonomi jantung pisang dan harga jualnya relatif lebih tinggi. Kegiatan pengabdian ini diharapkan dapat mencapai luaran yaitu meningkatnya pengetahuan masyarakat tentang kewirausahaan dan tersajinya produk abon berbahan jantung pisang.
Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) Sri Oktaryani; Siti Sofiyah Abdul Mannan; I Nyoman Nugraha Ardana Putra
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 6 No. 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.907 KB)

Abstract

This study is aimed to determine the effect of Good Corporate Governance on profitability. Good Corporate Governance consist of three variables, which are independent commissioner, managerial ownership and institutional ownership. While profitability is measured by Return on Equity (ROE). The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. There are 43 companies as samples in this study which were obtained by purposive sampling method. Data collected by combining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that independent commissioners, managerial ownership and institutional ownership has no significant effect on profitability.
TINJAUAN MAQASHID SYARI'AH TERHADAP FATWA PENGHARAMAN NIKAH SIRRI OLEH PCNU CIREBON Eka; Sofiyah, Siti
El 'Ailaah Vol 3 No 2 (2024): El 'Aailah: Jurnal Kajian Hukum Keluarga
Publisher : Program Studi Hukum Keluarga (Ahwal Syakhshiyah)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59270/aailah.v3i2.251

Abstract

The prohibition of unregistered marriage is the formulation of Bahtsul Masail Fatwa of the PCNU Cirebon District. According to the Bahtsul Masail Nahdlatul Ulama Institute (LBMNU), unregistered marriages are marriages that occur without any notification and registration at the Religious Affairs Office (KUA) and it occurs because there is a problem. This research aims to find out the contents of the fatwa formulating the prohibition of unregistered marriages and to find out the Maqosid Sharia review of the fatwa prohibiting unregistered marriages in the Bahtsul Masail of PCNU Cirebon Regency. This research uses qualitative research methods, with the type of field research. There are two types of data sources in this research, namely primary data and secondary data as supporting data. Then, this research uses two types of data collection techniques, namely semi-structured interviews and documentation. The results of this research, based on the results of the Bahtsul Masail of PCNU Cirebon Regency, state that unregistered marriages are prohibited based on the reasons of the parents/guardians who disapprove the marriage, economics, not being old enough, pregnancy out of wedlock, unclear status of divorce, difficulty in polygamy regulations and contract marriage. Then, the fatwa on the prohibition of unregistered marriages based on a review of Maqosid Sharia is that the marriage that is not in accordance with the principles of Maqosid Sharia Hifzh al-Din (protecting religion), namely the issue of the marriage guardian's disagreement. Then, there are economic issues and not being old enough, if someone continues to carry out the marriage according to the rules then it is valid, and this is in accordance with the Maqosid Sharia principles of Hifzh al-Din (protecting religion), Hifzhal-Nasl (protecting offspring) and Hifzh al-Nafs (protecting soul/honor). Then the issue of pregnancy out of wedlock, if the marriage is by the aim of getting protection from the state, then it is in accordance with Hifzh al-Din (protecting religion), hifzh al-Nafs (protecting soul/honor), and hifzh al-Nasl (protecting offspring). Then, the issue of the difficulty of polygamy regulations is in accordance with the Maqosid Sharia principles of Hifzh al-Nasl (protecting offspring) for children, Hifzh al-Mal (protecting assets) for living and Hifzh al-Nafs (protecting the soul/honor) for one's wife. And the last one is a contract marriage. Contract marriage is not permitted because it is not in accordance with the Maqosid Sharia principles of Hifzh al-Din (protecting religion), Hifzh al-Nasl (protecting offspring), and Hifzh al-Nafs (protecting soul/honor).
Co-Authors Abdi Ramdan Ade Paranata Aditya Rakhmawan, Aditya Afifatuzzahro, Salwa Aida Fikriyah Asriani, Nora Dian Evariana Dian Purbasari Eka G A Sri Oktaryani G. A Sri Oktaryani G. A. Sri Oktaryani G.A Sri Oktaryani I Dewa Gde Bisma I Gede Mandra I Gede Mandra I Nyoman Nugraha A.P I Nyoman Nugraha Ardana P I Nyoman Nugraha Ardana Putra Irma Noviana, Irma Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Laila Wardani M. Nur Ghufron Muhit, Abdul Muttaqillah Muttaqillah Muttaqillah, Muttaqillah Nelly Sugianti NOFITASARI NOFITASARI Oktaryani, G. A. Sri Putri, Desy Elisya Qomaria, Nur Rani Apriani Resita Septia Rahma Romadhon Romadhon Silmia, Ami Siti Aisyah Hidayati Sri Oktaryani Sri Wahyulina Suherman, Usep Suryani, Embun Wibowo, Ryzna Dwi Anitania Widiana, Harmi Wiwin Puspita Hadi Yanto Heryanto Yeti Asmawati