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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 Competitive Jurnal Akuntansi dan Keuangan Best Journal (Biology Education, Sains and Technology) Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah 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 Tsaqofah: Jurnal Penelitian Guru Indonesia YASIN: Jurnal Pendidikan dan Sosial Budaya QISTINA: Jurnal Multidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AHKAM : Jurnal Hukum Islam dan Humaniora 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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Implementasi Prinsip Washathiyah dalam Kontrak Bisnis Syariah: Perspektif Al-Qur'an Wirman, Wirman; Mustapa, Mustapa
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.13500

Abstract

This study aims to analyze the implementation of the washathiyah principle in Islamic business contracts from the perspective of the Qur’an, as well as to identify the obstacles that arise in practice. This research is classified as qualitative library research. The methodology combines a normative–theological approach with conceptual analysis of the washathiyah principle in Islamic business contracts. The findings indicate that the washathiyah principle is reflected in several components of Islamic contracts, such as mechanisms of information transparency, fairness in price determination, and proportional risk-sharing among the parties. Nevertheless, its implementation has not been fully consistent, as it is still influenced by limited sharia literacy, weak ethical business oversight, and the dynamics of the modern market, which often encourage practices that are not aligned with the values of moderation. Therefore, strengthening sharia education, improving the quality of regulation, and internalizing washathiyah values are essential steps toward realizing more just and sustainable Islamic business contracts.
Analisis Pengelolaan Keuangan pada Usaha Mikro Lestari, Kamini; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.C (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana perencanaan, pencatatan, pelaporan dan pengendalian keuangan yang dilakukan oleh pelaku usaha mikro di Kecamatan Ciasem. Metode yang digunakan yaitu kualitatif dengan jenis studi kasus, metode pengambilan data yaitu wawancara, observasi dan studi dokumen dengan menggunakan 9 informan dari 9 desa. Hasil penelitian menunjukkan bahwa pengelolaan keuangan yang dilakukan masih belum dikatakan baik sesuai dengan indikator yang ditetapkan, dari 9 informan, hanya ada 2 pelaku usaha mikro yang mengelola keuangannya dengan baik walaupun belum memenuhi seluruh indikator. Sedangkan yang lainnya hanya menerapkan 1 indikator yaitu perencanaan. Kedepannya di harapkan dapat mengelola keuangannya dengan baik, minimal mau melakukan pencatatan sederhana atas transaksi yang terjadi.
Pengaruh Return On Asset, Debt To Equity Dan Ukuran Perusahaan Terhadap Price To Book Value Pada Sektor Transportasi Dan Logistik Tahun 2019-2023 Nurhadyanti, Siti; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.C (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to analyze the influence of Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size on Price to Book Value (PBV) in transportation and logistics companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The research adopts a quantitative approach using multiple linear regression analysis. Data were collected from annual financial reports, with 55 observations selected through purposive sampling. The results show that simultaneously, ROA, DER, and Firm Size significantly affect PBV. However, partially, only DER has a significant and positive effect on PBV, while ROA and Firm Size do not show a significant impact. The Adjusted R Square value of 0.938 indicates that 93.8% of the variation in PBV can be explained by the three independent variables. These findings highlight the importance of capital structure as the main determinant of firm value, particularly during periods of economic uncertainty.
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 Hafidzah, Nur Haifa Amatulloh, Salma Hanafi, M. Agung Hardiansyah Indra Indra Katimin, Katimin Khairil Ihsan Kiki Fatmala, Kiki Lestari, Kamini Lubis, Gusti Erli Anggi 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 Siti Aisyah Siti Khoiriyah Wahidin Wahidin Wardannah, Mella Kusuma Widya Febryari Anita Yudhanto, Satrio Bhagas Yulia, Yulfa Zuhri, M Fadil Zulkarnaen Zulkarnaen Zulkhoir, Ibnu