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Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia M. Yusril Aziz; Hendra Harmain; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4231

The purpose of this research is to see how leverage (measured by Debt to Equity Ratio) and liquidity (measured by Current Ratio) affect profitability (measured by Return on Equity) in Indonesian Sharia Insurance Companies. The independent variables in this research are Debt to Equity Ratio and Current Ratio, while the dependent variable is Return on Equity. The data analyzed comes from the company's annual financial reports from 2017 to 2021. The research results show a simultaneous test result or F test of 7.129 with a sig value of 0.000. Fcount 7.129 > Ftable 2.76 with a sig value of 0.00 < 0.05 indicates that the hypothesis in this research or H1 can be accepted which states that the Debt to Equity Ratio and Current Ratio both have a significant influence on Return On Equity. The research results show that.

Pengaruh Pemahaman Muamalah dan Sikap Heuristik Terhadap Pengambilan Keputusan Investasi Syariah pada Mahasiswa Universitas Islam Negeri Sumatera Utara (UINSU) Fudla Azzuhra Rahmawan; Nur Ahmadi Bi Rahmani; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5494

This study aims to examine the effect of muamalah understanding and heuristic attitude on sharia investment decision making among students of the Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra (UINSU). Muamalah understanding refers to the knowledge of Islamic rules governing economic transactions, including the prohibition of riba, gharar, and maisir. Meanwhile, heuristic attitude involves the use of rules of thumb that help simplify the decision-making process, especially in complex and uncertain situations. This study was conducted using a quantitative approach through a survey of 271 students selected using purposive sampling technique. Data was collected through a Google Form-based questionnaire and analysed using multiple linear regression. The results showed that both muamalah understanding and heuristic attitude have a significant positive influence on Islamic investment decision making. Simultaneously, these two variables explain about 67,0% of the variation in Islamic investment decision-making. A deep understanding of muamalah helps students in choosing investments that are in accordance with sharia principles, while heuristic attitude allows them to make decisions more quickly and efficiently even in conditions of limited information.

ANALISIS PINJAMAN MODAL USAHA PADA SHOPE PAYLATTER MENURUT PERSPEKTIF EKONOMI ISLAM Neng Siska; Maulida Marpaung; Agung Prasektyo; Purnama Ramadani Silalahi
INTERNATIONAL, Journal of Sharia Business Management Vol 1 No 2 (2022): Desember
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

With the rapid development of technology, an application for online shopping (marketplace) appears. One of the biggest in Indonesia is the Shopee marketplace. Within the Shopee application there is a payment feature that can be made in installments, known as Spaylater. the author uses an analytical descriptive method to describe how the process of borrowing, payment, and settlement occurs in the event of a delay in payment on paylater practices in the shopee application. Then for data collection methods using literature review and interviews via online. The results of this study are related to the view of Islamic economics, in view of Spaylater that there are conditions from contracts that are not fulfilled in Spaylater. Because in it there is a late fine given by the Spaylater, this late fine is included in usury ignorance. Therefore the practice of spaylater is not allowed in Islam because it contains elements of usury

Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia M. Yusril Aziz; Hendra Harmain; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4231

The purpose of this research is to see how leverage (measured by Debt to Equity Ratio) and liquidity (measured by Current Ratio) affect profitability (measured by Return on Equity) in Indonesian Sharia Insurance Companies. The independent variables in this research are Debt to Equity Ratio and Current Ratio, while the dependent variable is Return on Equity. The data analyzed comes from the company's annual financial reports from 2017 to 2021. The research results show a simultaneous test result or F test of 7.129 with a sig value of 0.000. Fcount 7.129 > Ftable 2.76 with a sig value of 0.00 < 0.05 indicates that the hypothesis in this research or H1 can be accepted which states that the Debt to Equity Ratio and Current Ratio both have a significant influence on Return On Equity. The research results show that.

Pengaruh Pemahaman Muamalah dan Sikap Heuristik Terhadap Pengambilan Keputusan Investasi Syariah pada Mahasiswa Universitas Islam Negeri Sumatera Utara (UINSU) Fudla Azzuhra Rahmawan; Nur Ahmadi Bi Rahmani; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5494

This study aims to examine the effect of muamalah understanding and heuristic attitude on sharia investment decision making among students of the Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra (UINSU). Muamalah understanding refers to the knowledge of Islamic rules governing economic transactions, including the prohibition of riba, gharar, and maisir. Meanwhile, heuristic attitude involves the use of rules of thumb that help simplify the decision-making process, especially in complex and uncertain situations. This study was conducted using a quantitative approach through a survey of 271 students selected using purposive sampling technique. Data was collected through a Google Form-based questionnaire and analysed using multiple linear regression. The results showed that both muamalah understanding and heuristic attitude have a significant positive influence on Islamic investment decision making. Simultaneously, these two variables explain about 67,0% of the variation in Islamic investment decision-making. A deep understanding of muamalah helps students in choosing investments that are in accordance with sharia principles, while heuristic attitude allows them to make decisions more quickly and efficiently even in conditions of limited information.

Analisis Perdagangan Industri Halal Dunia Studi Kasus Indonesia Cina 2020-2024 Minda Agustina; Yusrizal; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7238

The purpose of this study is to analyze the World Halal Industry Trade Case Study Indonesia China 2020-2024. The method in this study uses library research with a narrative method. Primary data sources in this study are data obtained directly from primary sources, namely books and journals on the world halal industry trade. The data collection method used by the author is descriptive. The results of Indonesia's export trade to China in 2020 to 2024 show a positive trend of recovery and growth. China remains one of Indonesia's main trading partners, with an increase in various product sectors. Product diversification strategies and increasing added value are key to strengthening Indonesia's position in the Chinese market in the future.

An Employee Performance, Innovation, and Organizational Culture in The Perspective of Islamic Work Ethics and Maqāṣid al-Sharī‘ah (Evidence from PT Perkebunan Nusantara IV Sei Mangkei SEZ (Special Economic Zone), Indonesia Ridha Tri Handayani; Suhairi; Purnama Ramadani Silalahi
Al-Amwal : Journal of Islamic Economic Law Vol. 10 No. 2 (2025): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v10i2.8898

Purpose – This study aims to analyze the influence of innovation, organizational culture, and burnout on employee performance at PT Perkebunan Nusantara IV Sei Mangkei. In addition, this research examines employee performance through the perspective of Islamic Work Ethics and maqāṣid al-sharī‘ah, emphasizing values of amanah, ihsān, responsibility, and balance in work practices. Method – This study employed a quantitative approach using a survey method. Data were collected from 121 employees of PT Perkebunan Nusantara IV Sei Mangkei through structured questionnaires. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to assess the relationships among innovation, organizational culture, burnout, and employee performance. Result – The findings indicate that innovation and organizational culture have a positive and significant effect on employee performance, while burnout does not show a significant direct effect. From the perspective of Islamic Work Ethics, employee performance is understood not merely as a managerial or productivity outcome, but as the fulfillment of amanah and moral responsibility. These results align with the objectives of maqāṣid al-sharī‘ah, particularly the protection of wealth (ḥifẓ al-māl), the protection of life (ḥifẓ al-nafs), and the preservation of human dignity, where innovation and a supportive organizational culture contribute to sustainable performance and employee welfare. Implication – This study contributes to the literature on Islamic economic law by demonstrating that employee performance in a Special Economic Zone is not merely a managerial outcome, but also an ethical and legal expression shaped by Islamic Work Ethics and the objectives of maqāṣid al-sharī‘ah. By integrating Islamic Work Ethics and maqāṣid al-sharī‘ah, the findings support the development of organizational policies that promote justice, balance, and employee welfare while sustaining performance and organizational continuity

ANALISIS PINJAMAN MODAL USAHA PADA SHOPE PAYLATTER MENURUT PERSPEKTIF EKONOMI ISLAM Neng Siska; Maulida Marpaung; Agung Prasektyo; Purnama Ramadani Silalahi
INTERNATIONAL, Journal of Sharia Business Management Vol 1 No 2 (2022): Desember
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

With the rapid development of technology, an application for online shopping (marketplace) appears. One of the biggest in Indonesia is the Shopee marketplace. Within the Shopee application there is a payment feature that can be made in installments, known as Spaylater. the author uses an analytical descriptive method to describe how the process of borrowing, payment, and settlement occurs in the event of a delay in payment on paylater practices in the shopee application. Then for data collection methods using literature review and interviews via online. The results of this study are related to the view of Islamic economics, in view of Spaylater that there are conditions from contracts that are not fulfilled in Spaylater. Because in it there is a late fine given by the Spaylater, this late fine is included in usury ignorance. Therefore the practice of spaylater is not allowed in Islam because it contains elements of usury

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