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Analisis determinan financial distress pada perusahaan asuransi syariah dan asuransi konvensional di Indonesia berdasarkan model Altman (studi kasus pada perusahaan asuransi periode 2015-2018) Ahmad Rijal Amiruddin; Yuni Nustini
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Financial distress/kesulitan keuangan mendahului kebangkrutan. Sebagian besar model kesulitan keuangan sebenarnya bergantung pada data kebangkrutan, yang lebih mudah diperoleh. Tujuan penelitian ini untuk menguji rasio keuangan yang mempengaruhi kondisi financial distress suatu perusahaan asuransi menggunakan model altman kemudian membandingkan financial distress asuransi syariah dan konvensional. Sampel penelitian ini terdiri dari 36 perusahaan asuransi syariah dan 49 perusahaan konvensional, dipilih secara purposive sampling. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dan sample t-test. Hasil penelitian menunjukkan bahwa Retained Earning To Total Asset (RETA), Earning Before Interest And Taxes To Total Asset (EBITTA), Book Value Of Equity To Book Value Of Total Debt (BVEBVTD) adalah variabel yang signifikan untuk menentukan financial distress perusahaan dan terdapat perbedaan antara kondisi financial distress asuransi syariah dengan financial distress asuransi konvensional.
Optimalisasi Kompetensi Guru MA As'adiyah Mattirowalie Kabupaten Bone Melalui Workshop Strategi Pembelajaran Kooperatif dan Desain Visual Menggunakan Canva M, Muhsyanur; S, Satriani; H, Hasriadi; Danil, Harling; Rahmi, Muarifah; Amiruddin, Ahmad Rijal; Wahyuni, Sri; Wafiyah, Ummul; Arsyad, Ahmad Yamani; Amiruddin, A; Sapri, Hasri Amaliah; Herianti, H; Hasbi, Muhammad; Nur, Muh. Yasin Ceh
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 13, No 1 (2025)
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v13i1.7653

Abstract

Peningkatan kompetensi guru merupakan aspek fundamental dalam upaya meningkatkan kualitas pendidikan. Pengabdian masyarakat ini bertujuan untuk mengoptimalkan kompetensi guru MA As'adiyah Mattirowalie Kabupaten Bone melalui workshop strategi pembelajaran kooperatif dan desain visual menggunakan aplikasi Canva. Metode yang digunakan berupa pelatihan interaktif yang terdiri dari tiga tahapan: persiapan, pelaksanaan workshop, dan evaluasi. Kegiatan ini melibatkan 25 guru dari berbagai bidang studi. Hasil pengabdian menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan guru mengenai implementasi strategi pembelajaran kooperatif seperti Jigsaw, Think-Pair-Share, dan Student Teams Achievement Division (STAD). Selain itu, keterampilan guru dalam mengembangkan media pembelajaran visual dengan Canva juga mengalami peningkatan dari 35% menjadi 87%. Evaluasi kepuasan peserta menunjukkan 92% guru merasa kegiatan ini sangat bermanfaat dan relevan dengan kebutuhan pembelajaran di era digital. Kegiatan pengabdian ini berkontribusi pada peningkatan kompetensi pedagogik dan profesional guru serta mendorong inovasi pembelajaran di lingkungan MA As'adiyah Mattirowalie Kabupaten Bone.
Altman model for measuring financial distress: Comparative analysis between sharia and conventional insurance companies Nustini, Yuni; Amiruddin, Ahmad Rijal
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art4

Abstract

The purpose of this study is to examine the financial ratios that affect the condition of financial distress of an insurance company employing the Altman model and then comparing the financial distress of Islamic and conventional insurance companies. The sample of this study consisted of 36 Islamic insurance companies and 49 conventional, the sample was selected by purposive sampling. The statistical method used to test the research hypothesis is multiple linear regression analysis and sample t-test. The results showed that Retained Earning to Total Asset (RETA), Earning Before Interest and Taxes to Total Asset (EBITTA), Book Value of Equity to Book Value of Total Debt (BVEBVTD) are significant variables to determine the financial company's distress and there are differences between the financial distress of Islamic financial distress insurance and conventional insurance. The results of this study are expected to provide information for internal and external parties about the Altman ratio which is very dominant in predicting financial distress as well as providing information on which insurance company is good for avoiding financial distress. For parties with an interest in the differences between Islamic insurance companies and conventional insurance, the results of this study can be used as material for consideration and evaluation of determining which company to choose.
Membangun Kemandirian Ekonomi Santri: Optimalisasi Literasi dan Hukum Syariah dalam Praktik Kewirausahaan di Pesantren Muhsyanur, Muhsyanur; Hasriadi, Hasriadi; Danil, Harling; Rahmi, Muarifah; Amiruddin, Ahmad Rijal; Wahyuni, Sri; Wafiyah, Ummul; Arsyad, Ahmad Yamani; Amiruddin, Amiruddin; Sapri, Hasri Amaliah; Harianti, Harianti; Hasbi, Muhammad; Nur, Muh. Yasin Ceh
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Welfare : March 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i1.2150

Abstract

This community service research aims to empower santri at the As'adiyah Islamic Boarding School Lapai Branch through an integrative approach that synergizes Indonesian language literacy, Islamic economic law, character education, and entrepreneurship. The implementation method uses a participatory approach with stages of preparation, needs identification, collaborative planning, scientific aspect integration, and student bazaar implementation. Results show significant improvements in santri capabilities, with 18 out of 25 business groups achieving sales targets. Program impacts include institutional transformation of the pesantren, improved literacy, understanding of Islamic economics, and Islamic character formation. The research conclusion affirms the effectiveness of a holistic approach in empowering santri and the potential of pesantren as an adaptive educational institution.
Bridging the Islamic Banking Literacy Gap: The Role of Islamic Economics Education in Shaping Public Understanding of Islamic and Conventional Banking Hasriadi; Zahru Ramadhan; Tarmizi Tahir; Ahmad Rijal Amiruddin; Ummul Wafiyah; Juhasdi Susono
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i1.3504

Abstract

This study discusses Islamic Economics Education in Improving Public Understanding of the Differences Between Conventional and Islamic Banks. The problems in this study are: (1) What is the level of public understanding regarding the differences between conventional banks and Islamic banks? (2) What forms of Islamic economics education can be used to improve public understanding of these differences? (3) How does Islamic economics education affect public understanding of the differences between conventional and Islamic banks?. This research is a qualitative study focused on document analysis. It employs educational, Islamic economic, and comparative approaches to analyze data obtained from literature or existing reference sources. These approaches aim to facilitate the comparison and evaluation of the collected data to gain a deeper understanding of the research subject. The research findings show that: (1) The level of public understanding regarding the differences between conventional and Islamic banks is still low. Therefore, this study suggests that Islamic economics education is a relevant solution as it significantly contributes to improving public understanding of the differences between the two banking systems. (2) Forms of Islamic economics education include Android-based applications, promotional education, YouTube education, mosque-based programs, lectures, and even educational games. (3) With Islamic economics education, public understanding—previously limited or nonexistent—improves regarding the distinctions between conventional and Islamic banks.
Maqashid Sharia Framework for Product Innovation in BMT As'adiyah Sharia Cooperative in the Digital Era Ahmad Rijal Amiruddin; Samsuddin; Achmad Syawal Nurhidayatullah
al-Afkar, Journal For Islamic Studies Vol. 9 No. 2 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i2.2207

Abstract

This study examines the application of maqashid syariah as a framework for product innovation at BMT As’adiyah, an Islamic cooperative, in the digital era. The five core principles of maqashid syariah hifdz ad-din (religion), hifdz an-nafs (life), hifdz al-aql (intellect), hifdz an-nasl (lineage), and hifdz al-mal (wealth) serve as the foundation for developing financial products aligned with Islamic values. Using a qualitative approach and a descriptive case study method, data were collected through interviews, observations, and document analysis, then processed using thematic analysis and triangulation techniques. The findings show that digitalization has improved operational efficiency, expanded access to Islamic financial services, and strengthened the protection of maqashid principles. Innovations such as Islamic education savings and digital ZIS (zakat, infaq, and sadaqah) platforms illustrate strategic developments. The study concludes that integrating maqashid syariah with digital technology can enhance the relevance, competitiveness, and social impact of Islamic cooperatives.