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All Journal Jurnal Diskursus Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Nomico
Kara, Muslimin H.
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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RASIO KECUKUPAN MODAL BANK SYARIAH: ANTARA MITIGASI DAN EFISIENSI Astuti, An Ras Try; Pagalung, Gagaring; Kara, Muslimin H.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1798

Abstract

Investor diharapkan mendapatkan informasi yang valid terkait kondisi keuangan perbankan syariah di Indonesia, olehnya paper ini perlu meninjau kaitan CAR dan OEOI dengan ROE pada perbankan syariah di Indonesia. Populasi dari 14 Bank Umum Syariah yang terkumpul di Bursa Efek Indonesia tahun 2020, berdasarkan kriteria sampel sebanyak 2 bank yakni Bank Panin Dubai Syariah dan Bank Tabungan Pensiun Nasional Syariah. Hasil uji mendapatkan CAR tidak memiliki efek pada ROE di Bank Panin Dubai Syariah, sementara Bank Tabungan Pensiun Nasional Syariah CAR memiliki efek pada ROE. Kemudian OEOI memiliki efek negative pada ROE baik di Bank Panin Dubai Syariah maupun di BTPN Syariah.
KECURANGAN : ANTARA KETAATAN SYARIAH DAN TATA KELOLA Amin, Asbi; Pagalung, Gagaring; Kara, Muslimin H.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1799

Abstract

Rendahnya tingkat ketaatan dengan prinsip-prinsip syariah menawarkan kemungkinan bank-bank Islam bertindak curang. Studi ini ingin meninjau pengaruh ketaatan Syariah yakni Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR) dan Zakat Performance Ratio (ZPR) terhadap fraud kemudian Islamic Corporate Governance (ICG) terhadap kecurangan. Metode kuantitatif dengan populasi laporan keuangan Bank Umum Syariah yang diterbitkan periode 2015, 2016, 2017, 2018, 2019, 2020 dengan teknik Purposive Sampling ditetapkan jumlah sampel adalah 6 Bank Umum Syariah dan 6 periode laporan keuangan sehingga jumah data adalah 36 data. Data dianalisis regresi logistic dan diolah dengan bantuan software eviews 12. Hasil penelitian menemukan IsIR dan PSR tidak berpengaruh terhadap fraud. Sementara ZPR positif signifikan berefek pada fraud dan ICG negatif signifikan berefek pada fraud.
Halal Certification in Micro, Small and Medium Enterprises (MSMEs) of the Fish Processing Industry in Sambas Regency Muslimah, Muslimah; Kara, Muslimin H.; Masse, Rahman Ambo; Purnamasari, Wulan
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4a015y83

Abstract

This research departs from the phenomenon that many MSME actors in the fish processing industry sector in Sambas Regency do not register for halal certification. This study aims to identify the obstacles and problems faced by MSMEs in the Fish Processing Industry Business in Sambas Regency in obtaining Halal Certificates. This type of research is classified as qualitative with the research approach applied is field research. Data collection techniques were pursued through interviews, observation, and documentation. The results of this study indicate that the obstacles and problems faced by business actors in obtaining Halal Certificates in the fish processing industry include limited resources, inability to afford the costs required to meet halal requirements, and limited knowledge and abilities in managing production processes that meet halal standards. In addition, other problems faced are the lack of knowledge and understanding of MSME actors regarding halal certification, the low awareness and obedience of MSME actors to register halal certification, the confidence of MSME actors in the halalness of their products, and limited human resources.
NILAI FALAH PADA KEARIFAN LOKAL DALAM PERDAGANGAN PERBATASAN INDONESIA-MALAYSIA Iswanto, Budi; Kara, Muslimin H.; Amiruddin, Amiruddin; AR, Moh. Sabri
Jurnal Diskursus Islam Vol 5 No 2 (2017): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v5i2.7027

Abstract

The aim of this essay is to analyze the influence of falah value in culture and local wisdom trade of Sambas  in Malay Temajuk people. Then we will find a tremendous fact, that our culture and local wisdom has an falah value. Talking about culture, culture is something very important in a society, because culture is an identity. Culture makes a society different with the other society. In a society, culture has a value, but it different in every societies, because it is influence by society background. Temajuk culture is different with Arabic culture. Arabic culture influnce by desert, so they live in hard life, that is completely different with Temajuk life because they live in fertile area. Fertile area will create a tremendous culture, namely local wisdom. Local wisdom in a society could influenced by religion. In Temajuk, local wisdom was influenced by Islamic value. It happened, since Islam had becomed a majority that influenced every people in our society. Further, Temajuk had a local wisdom trade than it was combined with Islam, especially Islamic value. It made a trade culture has Falah value.
IMPLEMENTATION OF THE AL-ADL CONCEPT IN THE PRACTICE OF MUZARA'AH AND MUKHABARAH IN THE DISTRICT'S LEADING AGRICULTURAL SECTOR BANTAENG SOUTH SULAWESI Halim, Hasriliandi; Kara, Muslimin H.; Haddade, Abdul Wahid
Jurnal Diskursus Islam Vol 10 No 2 (2022): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v10i2.30675

Abstract

The primary purpose of this research was to investigate the implementation of the al-Adl Concept on the Practices of Muzara'ah and Mukhabarah. This research particularly examined and determined the most suitable profit-sharing contract decisions to be applied to the leading agricultural sector in Bantaeng Regency. A qualitative research design was adopted in this study by using a phenomenological research approach. The data collection methods used in this study were observation, document analysis, and direct interviews with several informants. The data of this research were analyzed using descriptive qualitative data analysis and pairwise comparison scale qualitative analysis using the Analytical Hierarchy Process (AHP) method. The study results indicated that the community's practices of muzara'ah and mukhabarah in Bantaeng Regency had been well conducted.
Co-Authors Amin, Asbi Amiruddin Amiruddin AR, Moh. Sabri Astuti, An Ras Try Gagaring Pagalung Haddade, Abdul Wahid Hasriliandi Halim Iswanto, Budi Muslimah Muslimah Rahman Ambo Masse WULAN PURNAMASARI, WULAN