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The Moderating Role of Information Technology in The Performance of Baitut Tamwil Muhammadiyah in Central Java Indonesia usamah, Usamah; Lutfiani, Hilda
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3869

This study aimed to analyze the moderating role of Information Technology in the performance of Baitut Tamwil Muhammadiyah (BTM) in Central Java, Indonesia. The target population was members of this Islamic Microfinance Institution. Data from 2015 to 2018 in the Central Java Sharia Office was used to obtain a sample size of 14 from 21 BTMs. Multiple Regression Analysis was then applied to analyze this data and explain the relationship between variables. The results showed that independent variables, including CAR, NPF, and BOPO ratios are positively correlated with ROA (Return on Assets) of BTM, except FDR. Information technology system moderation variables including FDR_SYSTEM and BOPO_SYSTEM significantly and positively affect ROA, while CAR_SYSTEM and NPF_SYSTEM are negatively correlated with the returns on total assets of the institution. In general, BTM should use I.T. for excellent performance and join academics and other stakeholders to increase awareness of the benefits of these computer-based systems in Islamic Microfinance institutions.

KONSEP DAN APLIKASI SUKUK NEGARA DALAM PEMBIAYAAN DEFISIT APBN DI INDONESIA Lutfiani, Hilda
Al Mashalih - Journal of Islamic Law Vol. 1 No. 2 (2018): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

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

Increasing government spending which is not accompanied by the rise of country Income can cause an enhancement State Budget deficit, so far the government still fond of closing the budget deficit with foreign debt, where foreign debt is never apart from the interest as return arising from the existence of the loan. Where as Islam expressly forbidden usury. Therefore raised the alternative in accordance with the principles of shari'ah which can become a source of financing of the state budget deficit. One of the source of the payment is the sale of State Islamic Bonds or sovereign sukuk that are defined as bonds that is issued based on the principles of sharia as evidence of ownership of the assets in a certain period of time. Based on this, the author want to analyzing sovereign sukuk in financing the deficit of the State Budget. This research aims to know more in the concept of the sovereign sukuk issuance in state budget financing and the knowledge position of sovereign sukuk in state budget deficit in Indonesia. In this research the authors use literature study. To discuss more in and achieve the goal, the author is attempting to collect data both primary and secondary. In the processing of collecting data the authors use the method of observation which is the first step to see and get the necessary data with how to observe the intensively books and other data source. Then analyzed using the way of thinking of the induction assisted with the wrong deductions method to draw a conclusion. In order to analyze which conveyed more depth, author continue analysis using descriptive analysis techniques analysis. This research results that sovereign sukuk potential to be developed as an alternative in accordance with the principles of shari'ah which can become a source of financing the deficit with 3 publishing mechanism, namely Private placement, bookbuilding and auction. Position of sovereign sukuk in state budget deficit in 2010- 2014 is not clear because the deficit increase from IDR 46.8 Trillion to IDR 241.5 Trillion, but in 2014- 2015 budget deficit decrease from IDR 241.5 Trillion to IDR 222.5 Trillion, while the financing of the state budget deficit source from the issuance of the sovereign sukuk on 2014-2015 experiencing an increase of IDR 265 Trillion to IDR 298 Trillion, this describes the issuance of sovereign sukuk can become the main instrument in State Budget deficit financing.

Buying and Selling of Wholesale Rice from an Islamic Economic Perspective(a Phenomenological Studi in the Urban Village Kotakulon Bondowoso) Hastacya, Dimas Jovanka; Saleh, Mohammad; Amijaya, Rachmania Nurul Fitri; Lutfiani, Hilda
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 12 No 2 (2024): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v12i2.9681

Sale and purchase that most often deviates from Islamic economics is the piecework system, one of which is the sale of agricultural crops. Deviations from Islamic economics in wholesale buying and selling transactions result in the risk of loss that must be borne by one of the parties involved, both the seller (farmer) and the buyer (contractor). The purpose of this research is to find out the factors that influence farmers in Kotakulon urban village Bondowoso to buy and sell rice in bulk, to find out the practice of buying and selling rice in bulk carried out in Kotakulon urban village Bondowoso and to find out whether buying and selling in bulk in Kotakulon urban village Bondowoso Village is in accordance or not with the perspective of Islamic economics (Maqashid sharia). This research uses a qualitative approach with phenomenological methods. Meanwhile, the data collection techniques used are observation, interviews, and documentation. The informants in this study consisted of farmers and contractors. The analysis method used is data reduction, data presentation and conclusion drawing or verification.The results of this study indicate that from the point of view of maqashid sharia theory on the practice of the wholesale system if green rice is traded as a whole, the practice of buying and selling rice by wholesale involving modern technology, fairness in pricing, flexibility in payment, and trust between the parties involved is a practice that can be in line with the five main elements of maqashid sharia as long as it complies with Islamic law.

Buying and Selling of Wholesale Rice from an Islamic Economic Perspective(a Phenomenological Studi in the Urban Village Kotakulon Bondowoso) Hastacya, Dimas Jovanka; Saleh, Mohammad; Amijaya, Rachmania Nurul Fitri; Lutfiani, Hilda
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 12 No 2 (2024): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v12i2.9681

Sale and purchase that most often deviates from Islamic economics is the piecework system, one of which is the sale of agricultural crops. Deviations from Islamic economics in wholesale buying and selling transactions result in the risk of loss that must be borne by one of the parties involved, both the seller (farmer) and the buyer (contractor). The purpose of this research is to find out the factors that influence farmers in Kotakulon urban village Bondowoso to buy and sell rice in bulk, to find out the practice of buying and selling rice in bulk carried out in Kotakulon urban village Bondowoso and to find out whether buying and selling in bulk in Kotakulon urban village Bondowoso Village is in accordance or not with the perspective of Islamic economics (Maqashid sharia). This research uses a qualitative approach with phenomenological methods. Meanwhile, the data collection techniques used are observation, interviews, and documentation. The informants in this study consisted of farmers and contractors. The analysis method used is data reduction, data presentation and conclusion drawing or verification.The results of this study indicate that from the point of view of maqashid sharia theory on the practice of the wholesale system if green rice is traded as a whole, the practice of buying and selling rice by wholesale involving modern technology, fairness in pricing, flexibility in payment, and trust between the parties involved is a practice that can be in line with the five main elements of maqashid sharia as long as it complies with Islamic law.

KONSEP DAN APLIKASI SUKUK NEGARA DALAM PEMBIAYAAN DEFISIT APBN DI INDONESIA Lutfiani, Hilda
AL-MASHALIH (Journal of Islamic Law) Vol. 1 No. 2 (2018): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

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

Increasing government spending which is not accompanied by the rise of country Income can cause an enhancement State Budget deficit, so far the government still fond of closing the budget deficit with foreign debt, where foreign debt is never apart from the interest as return arising from the existence of the loan. Where as Islam expressly forbidden usury. Therefore raised the alternative in accordance with the principles of shari'ah which can become a source of financing of the state budget deficit. One of the source of the payment is the sale of State Islamic Bonds or sovereign sukuk that are defined as bonds that is issued based on the principles of sharia as evidence of ownership of the assets in a certain period of time. Based on this, the author want to analyzing sovereign sukuk in financing the deficit of the State Budget. This research aims to know more in the concept of the sovereign sukuk issuance in state budget financing and the knowledge position of sovereign sukuk in state budget deficit in Indonesia. In this research the authors use literature study. To discuss more in and achieve the goal, the author is attempting to collect data both primary and secondary. In the processing of collecting data the authors use the method of observation which is the first step to see and get the necessary data with how to observe the intensively books and other data source. Then analyzed using the way of thinking of the induction assisted with the wrong deductions method to draw a conclusion. In order to analyze which conveyed more depth, author continue analysis using descriptive analysis techniques analysis. This research results that sovereign sukuk potential to be developed as an alternative in accordance with the principles of shari'ah which can become a source of financing the deficit with 3 publishing mechanism, namely Private placement, bookbuilding and auction. Position of sovereign sukuk in state budget deficit in 2010- 2014 is not clear because the deficit increase from IDR 46.8 Trillion to IDR 241.5 Trillion, but in 2014- 2015 budget deficit decrease from IDR 241.5 Trillion to IDR 222.5 Trillion, while the financing of the state budget deficit source from the issuance of the sovereign sukuk on 2014-2015 experiencing an increase of IDR 265 Trillion to IDR 298 Trillion, this describes the issuance of sovereign sukuk can become the main instrument in State Budget deficit financing.

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