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All Journal ACCOUNTHIK : Journal of Accounting and Finance Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Syariah dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Tashdiq: Jurnal Kajian Agama dan Dakwah PESHUM
Wirman
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK SYARIAH BRI (2012-2019) Mega Lusyana; Wirman
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 4 No. 1 (2021)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.642 KB) | DOI: 10.31949/maro.v4i1.821

Abstract

Syariah banking has experienced a fairly rapid and widespread development in Indonesia. Syariah banking is currently experiencing very significant progress, the occurrence of the global financial crisis on the one hand has made Islamic banking develop rapidly. This study aims to examine the effect of mudharabah and musyarakah financing on profitability at BRI Syariah Bank (2012-2019). Sources of data in this study are secondary data in the form of financial reports on the Bank BRI Syariah website www.brisyariah.co.id. The method used in this research is quantitative with descriptive research type. The data analysis technique used in this study is multiple linear regression analysis. In mudharabah financing, capital is provided by the bank as the owner of the funds to facilitate capital for customers as managers in running a business. The results showed that the funding of mudharabah and musyarakah results had a significant effect on profitability (ROA). This influence can be seen from the amount of mudharabah and musyarakah funds distributed by Islamic Commercial Banks. Testing and data analysis found that mudharabah and musyarakah had a significant effect on profitability. Profit sharing financing for mudharabah and musyarakah has a positive and significant effect on profitability at BRI Syariah banks. This shows that an increase in mudharabah and musyarakah financing can increase the profitability of BRI Syariah Bank.
Pengaruh ROA, BOPO, dan FDR Terhadap Tingkat Bagi Hasil Deposito Mudharabah Hani Dwi Yuliana; Wirman
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.169

Abstract

The purpose of this study was to determine the effect of ROA, BOPO, and FDR on the profit sharing rate of mudharabah deposits at islamic commercial banks in Indonesia from 2016 to 2019. The population this study were all Islamic commercial banks that have been registered with Bank Indonesia. The population of this study were 11 Islamic banks and the total sample used was 4 banks. The analysis technique used by researchers is multiple linear regression. In this study, the hypothesis test used is the t-test to test the partial regression coefficient and the f-test to test significance simultaneously with a significance level of 5%. The results in this study indicate that ROA has a significant effect on the profit sharing rate of mudharabah deposits and ROA, BOPO, FDR simultaneously have a significant effect on the profit sharing rate of mudharabah deposits.
The Influence of Murabahah, Musyarakah, Ijarah and Qardh Financing on The Net Profit of Sharia Commercial Banks (BUS) in Indonesia 2017-2022 Wirman; Amilin; Rini
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12088

Abstract

The purpose of this study is to ascertain how partial and simultaneous financing for ijarah, murabahah, shariah, and qardh affects the net profit of Indonesia's sharia commercial banks between 2017 and 2022. All Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK) for the period of 2017–2022 comprise the population included in this study. The Purposive Sampling Method technique was employed to obtain the samples that were used. Verification, multiple linear regression analysis, and quantitative descriptive methods are the data analysis techniques employed. The findings demonstrated that net profit was significantly impacted by murabahah financing, significantly impacted by ijarah financing, nil by musharakah financing, and unaffected by qardh financing.
KAJIAN SEMANTIK AL-QUR’AN TENTANG KEMATIAN Sitorus, Gustina Zulfiani; Wirman; Ryandi
Tashdiq: Jurnal Kajian Agama dan Dakwah Vol. 10 No. 4 (2025): Tashdiq: Jurnal Kajian Agama dan Dakwah
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4236/tashdiq.v10i4.10199

Abstract

Kajian semantik adalah cabang linguistik yang fokus pada makna dalam bahasa termasuk bagaimana makna dibentuk dan digunakan dalam komunikasi. Penelitian ini menggunakan studi Pustaka dan analisis deskriptif-kualitatif dengan pendekatan semantik Toshihiko Izutsu untuk menggali makna dasar, relasional dan makna sinkronik dan diakronik. Hasil penelitian menunjukkan pada kata maut dalam al-Qur’an memiliki makna dasar sebagai mati atau diam, namun juga memiliki makna relasional yang merujuk pada perih dan kesulitan sebelum ruh meninggalkan jasad. Sementara itu, kata wafā memiliki makna dasar sebagai menyempurnakan sesuatu, dengan makna relasional mencakup perintah beriman, menepati janji, menyempurnakan balasan, keadilan, kematian, dan tidur. Kata ajal memiliki makna dasar sebagai batas waktu, dengan makna relasional mencakup jiwa, kematian, waktu yang ditetapkan, kehidupan, dan kerusakan. Secara pra-Qur’anik dan pasca-Qur’anik, ketiga kata ini mengalami perkembangan makna yang signifikan, dengan cakupan yang semakin luas mencakup aspek spiritual dan ketuhanan.
PENGARUH PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK SYARIAH BRI (2012-2019) Mega Lusyana; Wirman
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 4 No. 1 (2021)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v4i1.821

Abstract

Syariah banking has experienced a fairly rapid and widespread development in Indonesia. Syariah banking is currently experiencing very significant progress, the occurrence of the global financial crisis on the one hand has made Islamic banking develop rapidly. This study aims to examine the effect of mudharabah and musyarakah financing on profitability at BRI Syariah Bank (2012-2019). Sources of data in this study are secondary data in the form of financial reports on the Bank BRI Syariah website www.brisyariah.co.id. The method used in this research is quantitative with descriptive research type. The data analysis technique used in this study is multiple linear regression analysis. In mudharabah financing, capital is provided by the bank as the owner of the funds to facilitate capital for customers as managers in running a business. The results showed that the funding of mudharabah and musyarakah results had a significant effect on profitability (ROA). This influence can be seen from the amount of mudharabah and musyarakah funds distributed by Islamic Commercial Banks. Testing and data analysis found that mudharabah and musyarakah had a significant effect on profitability. Profit sharing financing for mudharabah and musyarakah has a positive and significant effect on profitability at BRI Syariah banks. This shows that an increase in mudharabah and musyarakah financing can increase the profitability of BRI Syariah Bank.
Peran Kementerian Agama Kota Medan Dalam Membina Kerukunan Umat Beragama Wirman; Nur Ainun Br. Barasa; Sharmila; Siti Hadijah Manopo; Yohana Mariska; Khoidir; Muhammad Fauzan Azhima
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.9111

Abstract

Kerukunan antar umat beragama adalah kondisi di mana individu, kelompok, dan komunitas dengan  keyakinan  yang  berbeda  dapat  hidup  bersama  secara  harmonis  dalam  suasana damai  dan  saling  menghargai,  mengakui  serta menghormati  perbedaan  agama,  keyakinan, dan  budaya. Kementerian Agama, seharusnya tetap   memainkan   peran   penting dalam   memperkuat   moderasi   beragama. Mengingat Kementerian Agama adalah badan pemerintahan yang mengurusi bagiaan keagaman. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi lapangan, dengan mengunakan metode wawancara. Sumber data dalam   penelitian   ini   berupa   primer,   meliputi   data-data  hasil  wawancara  dan   sekunder, meliputi  dokumen  yang  terkait, serta hasil temuan dilapangan melalui observasi.
Candi Sipamutung sebagai Simbol Budaya Batak Angkola Harahap, Parlaungan; Wirman
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4042

Abstract

Candi Sipamutung is an archealogical site lacated in padang lawas, North Sumatra, with significant historical value, particularly within the context of the Batak Angkola community. This temple is not merely seen as a relic of the past, but also as a cultural symbol that reflects the identity and ancestral values of the local people. This study aims to reveal the symbolic meaning of candi sipamutung in Batak Angkola culture using a Phenomenological approach. The research empoloys a qualitative method with data collected through in-depth interviews with traditional leaders, cultural experets, and local residents around the temple site. The phenomenological approach is used to understand how people’s experiences and perceptions shape the meaning of the site. The findings indicate that the local community interprets Candi Sipamutung as part of their spiritual and historical heritage, lingking them to their origins and cultural identity. Although the temple is archeologically rooted in Hindu-Buddhist civilization, local interpretations have reconstructed its meaning within the Batak Angkola cultural framework. Thus, Candi Sipamutung serves as a living symbol in the collective memory and a medium for preserving cultural identity and local wisdom.
Co-Authors Amilin Hani Dwi Yuliana Harahap, Parlaungan Khoidir Mega Lusyana Muhammad Fauzan Azhima Nur Ainun Br. Barasa RINI Ryandi Sharmila Siti Hadijah Manopo Sitorus, Gustina Zulfiani Yohana Mariska