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All Journal MODELING: Jurnal Program Studi PGMI NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Gorontalo Accounting Journal Ensiklopedia of Journal YUME : Journal of Management Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Competitive Jurnal Akuntansi dan Keuangan MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Best Journal (Biology Education, Sains and Technology) Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ekuilnomi Studia Sosia Religia: Jurnal Studi Agama-Agama Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Innovation Research and Knowledge ETAM: Jurnal Pengabdian kepada Masyarakat QISTINA: Jurnal Multidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Journal of Management Accounting, Tax and Production Jurnal Akuntansi Hukum dan Edukasi Media Riset Bisnis Ekonomi Sains dan Terapan Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Al-Infaq : Jurnal Ekonomi Islam
Wirman, Wirman
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REMODELLING MUSHARAKAH MUTANAQISHAH CONCEPT: CASE HOME EQUITY REFINANCING Hardiansyah, Hardiansyah; Septiano Abdillah Baysonni; Wirman, Wirman; Ade Wirman; Ade Ananto Terminanto
Journal of Innovation Research and Knowledge Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

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Abstract

This paper aims to remodel musharakah Mutanaqishah to transform your home equity into real wealth without taking on debt and riba-free, compared with the existing Musharakah Mutanaqishah (MMQ) in the Islamic Financial Institution (IFI)  model. This study uses secondary data and Islamic literature. We use simulation data to explain the proposed model. The calculation will be based on the risk-adjusted cost of capital for the capital eligible to finance. The results show that this proposed model through Islamic Finance can be an alternative financing method due to its ease and reliability, especially for Islamic fintech, which has a different business model from banking
Analisis Pengaruh Pembiayaan Murabahah & Musyarakah Terhadap Profitabilitas Bank Syariah Indonesia (BSI) Periode 2021-2023 Rachmasari, Ananda Putri; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

Faktor yang dapat meningkatkan profitabilitas bank syariah adalah pembiayaan. Tingkat profitabilitas dalam penelitian ini diukur melalui jenis pembiayaan Murabahah dan Musyarakah. Penelitian ini dilakukan untuk menganalisis pengaruh pembiayaan Musyarakah dan Murabahah terhadap profitabilitas Bank Syariah Indonesia (BSI) yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. Populasi penelitian adalah Bank Syariah Indonesia (BSI). Proses analisis dilakukan dengan bantuan perangkat lunak untuk Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, serta Uji Hipotesis. Hasil penelitian menunjukkan bahwa secara simultan, pembiayaan Musyarakah dan Murabahah memiliki pengaruh terhadap profitabilitas. Namun hasilnya secara parsial, pembiayaan secara keseluruhan tidak memiliki pengaruh signifikan terhadap profitabilitas. Sebaliknya, pembiayaan Musyarakah memiliki pengaruh negatif dan signifikan, sementara pembiayaan Murabahah memberikan pengaruh positif dan signifikan terhadap profitabilitas.
Analisis Common Size untuk Menganalisa Kinerja Keuangan PT. Industri Jamu dan Farmasi Sido Muncul Tbk Az-Zahro, Shofia; Wirman, Wirman
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19679

Abstract

This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sido Muncul Tbk during the 2021–2023 period using the common size analysis method. The data used are secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The results indicate that the company's financial structure is relatively stable, with a high proportion of current assets and a capital structure dominated by equity, reflecting good liquidity and solvency levels. However, there is a consistent decline in net profit each year due to increasing operating expenses, even though gross profit remains relatively stable. This suggests a decrease in the company’s operational efficiency. Therefore, managerial efforts are needed to manage operating expenses and improve efficiency in order to maintain and enhance the company’s financial performance in the future.
Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas Novyanti, Linda Ayu; Wirman, Wirman
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.07 KB) | DOI: 10.32662/gaj.v5i1.1968

Abstract

This study aims to determine the effect of Mudharabah, Murabahah simultaneously on profitability (ROE). In this method, the sample used in the population registered at the BRI Syariah bank in 2016 – 2020. The research method uses quantitative methods with statistical data analysis used is the Multiple Linear Regression method. The statistical results show that the mudharabah and murabahah variables partially have no effect on profitability. And simultaneously the mudharabah and murabahah variables have no effect on profitability which is calculated using ROE.
Pentingnya Perdamaian dalam Kerukunan Umat Beragama di Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Sumatera Utara (Studi Kasus Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara) Wirman, Wirman; Hanafi, M. Agung; Arif, Muhammad
MODELING: Jurnal Program Studi PGMI Vol. 10 No. 4 (2023): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v10i4.1491

Abstract

Kerukunan umat beragama suatu merupakan kebutuhan manusia. Dengan adanya kerukunan antar umat beragama, maka akan terciptanya perdamaian antara pemeluk agama. Untuk menciptakan kerukunan dan toleransi antar umat beragama agar bisa menjadi alat pemersatu bangsa, kemajemukan harus dikelola dengan baik dan benar, maka diperlukan cara yang efektif yaitu dialog antar umat beragama untuk permasalahan yang mengganjal antar masing-masing kelompok umat beragama. Kemudian dalam hal demi menjaga kerukunan, faktor peran nilai agama atau faktor pertukaran sosial yang lebih memiliki peran dalam kerukunan umat beragama khususnya dalam masyarakat di Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara.
Peran Partai Politik dalam Pembinaan Umat Beragama di Kota Medan Wirman, Wirman; Ihsan, Khairil; Zulkhoir, Ibnu
MODELING: Jurnal Program Studi PGMI Vol. 10 No. 4 (2023): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v10i4.1502

Abstract

Partai politik merupakan sekelompok orang yang terorganisasir yang anggota-anggotanya mempunyai orientasi, nilai-nilai, dan citacita yang sama. Tujuan kelompok ini ialah untuk memperoleh kekuasaan politik dan merebut kedudukan politik (biasanya) dengan cara konstitusional untuk melkasnakan programnya. Sedangkan menurut Giovani Sartori partai politik adalah suatu kelompok poloitik yang mengikuti pemilihan umum dan, melalui pemilihan umum itu mampu menempatkan calon-calonya untuk menduduki jabatn-jabatan politik. Peneliti menggunakan pendekatan kualitatif dengan tujuan mengungkap data-data yang di uraikan oleh sumber data dan partisipan untuk mengetahui mengenai bagaimana aspek teknologi dalam jaringan kerja sama perpustakaan dan informasi perpustakaan digital di kota Medan, untuk memperoleh hasil yang berkualitas dari penelitian yang dilakukan. Hasil penelitian ini menghasilkan bahwa Peran partai politik dalam pembinaan kerukunan umat beragama di kota Medan, tercermin dari partisipasi aktif aktor dari partai politik yang berkecimpung langsung dan turut andil dalam kegiatan pembinaan kerukunan umat bergama kota Medan melalui Forum Kerukunan Umat Beragama (FKUB) kota Medan.
PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA Fatmala, Kiki; Wirman, Wirman
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4971

Abstract

AbstractThis study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial performance and Islamic social reporting has a negative effect on financial performance. Simultaneously, profit sharing ratio, zakat performance ratio and Islamic social reporting have a positive effect on financial performance Keywords : Profit Sharing Ratio; Zakat Performance Ratio; Islamic social reporting ; financial performance
PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Wardannah, Mella Kusuma; Wirman, Wirman
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4975

Abstract

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non                       Performing Financing (NPF), Profitabilitas (ROA)
Pengaruh DPK, FDR dan NPF Terhadap Pembiayaan Murabahah Pada BPR Syariah Harta Insan Karimah Untuk Periode 2020-2022 Cahya, Nilam; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 9 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11180281

Abstract

This examination intends to find out and test whether there is an impact between the DPK, FDR and NPF factors on murabahah supporting at the Harta Insan Karimah Sharia Individuals' Funding Bank. This exploration utilizes quantitative techniques with auxiliary information got as Quarterly Monetary Reports on the authority BPR Syariah Harta Insan Karimah site. The information investigation strategy utilizes the old style supposition test, numerous relapse examination test and speculation testing utilizing the T test and F test. The exploration results show that to some extent the DPK, FDR and NPF factors meaningfully no affect Murabahah funding. This can be demonstrated that the DPK got an importance worth of 0.194 > 0.05. For the FDR variable, the importance esteem was 0.534 > 0.05. Then, at that point, the NPF variable got an importance worth of 0.490 > 0.05. In the interim, at the same time the factors DPK, FDR, and NPF impact Murabahah with an importance worth of 0.009 < 0.05
Analisis Tingkat Kesehatan Bank Pembiayaan Rakyat Syariah (BPRS) Menggunakan Metode RGEC (Studi pada BPRS di Kota Semarang yang Terdaftar di OJK Periode 2019-2022) Miranda, Ariadna Madyaratri; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11338889

Abstract

Apart from providing loan funds for the community, health level of BPRS also needs to be considered so that they can carry out their roles and functions well. A poor level of health will have a negative impact on the performance and management of the bank and can endanger other parties such as customers who have entrusted their funds to be managed. To assess the level of health or good or bad performance of bank, it can be assessed using several indicator. Bank Indonesia uses the RBRR approach as a replacement for the previous method which was less effective. The research method used is descriptive quantitative. The data used is secondary data in the form of BPRS financial reports which can be accessed on the official website http://www.ojk.go.id. The result of the research show that based on the RGEC analysis that has been carried out at the BPRS in Semarang City, it categorized as healthy with PK value of 2, which means it classified as healthy so it is able to overcome all negative influences but there are still weaknesses that should be immediately acted upon or overcome.
Co-Authors Ade Ananto Terminanto Ade Wirman Adinda Adinda Afiva, Nazwa Ahmadi, Fikri Amini, Nabila ANGGIA PUTRI Anzaikhan, M. Anzaikhan Ausaa, Khairul Az-Zahro, Shofia Cahya, Nilam Dedeng Abdul Gani Amruloh Fadil Mas’ud Fahnizar, Andika Hafidzah, Nur Haifa Amatulloh, Salma Hanafi, M. Agung Hardiansyah Indra Indra Katimin, Katimin Khairil Ihsan Kiki Fatmala, Kiki Lestari, Kamini Lubis, Gusti Erli Anggi Lubis, Muhammad Nasar Miranda, Ariadna Madyaratri Muhamad Risal Tawil Muhammad Arif Mustapa, Mustapa Nazwa, Windy Sakila Novyanti, Linda Ayu Nur Hayati Nurainun Nurainun Nurhadyanti, Siti Nurmalina, Fani Pramana, Pandu Pratama, Aji Priyandini, Syntia Rachmasari, Ananda Putri Rahman, Anggi Meisya Rahman, Khalilul Rahmani, Novia Rifdah Rahmat Hidayat Rahmiyanti, Sev Rambe, Aminah Razak, Sandra Angelina Rika Lidyah Rozi, Abdul Fachrur Ryandi Ryandi, Ryandi Safitri, Yuli Saputra, Arief Dwi Septiano Abdillah Baysonni Sharmila, Sharmila Siahaan, Melva Aliyah Royani Siregar, M Parlin Rahmadhana Siregar, Paisal Siswahyudianto Siti Aisyah Siti Khoiriyah Wahidin Wahidin Wardannah, Mella Kusuma Widya Febryari Anita Yudhanto, Satrio Bhagas Yulia, Yulfa Zulkarnaen Zulkarnaen Zulkhoir, Ibnu