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All Journal IQTISHODUNA Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Ilmiah Ekonomi Islam Media Mahardhika
Syarifudin Syarifudin
State Islamic of Sunan Ampel University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Modal Terhadap Profitabilitas dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan dalam Indeks JII Periode 2017-2019) Rifky Fathoni; Syarifudin Syarifudin
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.688 KB) | DOI: 10.29040/jiei.v7i3.2761

Abstract

Salah satu topik menarik dalam literatur keuangan yang dibahas dalam beberapa tahun terakhir ini yakni struktur modal. Struktur modal didefinisikan sebagai gabungan dari hutang dan ekuitas perusahaan guna mencapai tujuan dalam memaksimalkan profitabilitas. Penelitian ini bertujuan untuk menganalisis dan mengetahui apakah variabel struktur modal memiliki pengaruh terhadap profitabilitas yang dimoderasi oleh variabel ukuran perusahaan. Dalam mengolah data pada penelitian ini digunakan metode kuantitatif dengan model MRA (Moderated Regression Analysis). Penelitian ini menunjukkan bahwa struktur modal memiliki pengaruh negatif terhadap profitabilitas. Pada struktur modal diproyeksikan dengan DAR dan DER yang kemudian profitabilitas diproyeksikan dengan ROA. Hasil pada penelitian ini diketahui bahwa adanya pengaruh negatif dan signifikan DAR terhadap ROA, sedangkan pengaruh negatif dan tidak signifikan ditunjukkan oleh DER terhadap ROA. Pada ukuran perusahaan yang berperan sebagai variabel moderasi mampu memperkuat hubungan antara DAR dan DER terhadap ROA. Dengan adanya penelitian ini dapat memberikan tambahan wawasan ilmu sekaligus kontribusi kepada perusahaan untuk mampu menarik investor untuk berinvestasi di perusahaannya sehingga suatu perusahaan mampu meningkatkan profitabilitasnya.
THE ALLOCATION OF TABARRU’ FUND UNDERWRITING SURPLUS OF IPLAN SHARIA PRODUCT IN PT. ASURANSI JIWA GENERALI INDONESIA Syarifudin Syarifudin; Nurlailah Nurlailah; Ana Toni Roby Candra Yudha
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 9 (2020): September-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20209pp1804-1817

Abstract

ABSTRAKKehidupan yang semakin kompleks memungkinkan manusia dihadapkan berbagai risiko yang mengancam aktivitas keseharian bahkan jiwanya. Banyaknya masyarakat muslim di Indonesia menjadi asuransi syariah sebagai tempat yang tepat dalam memperoleh perlindungan atas risiko yang terjadi. Salah satu keberhasilan asuransi syariah dapat dilihat dengan pengelolaan dana tabarru’ yang baik sehingga dapat memenuhi ketika peserta mengajukan klaim dan dapat mengalokasikan surplus underwriting dana tabarru’ diakhir tahunnya. Sehingga tujuan dari studi ini adalah untuk menganalisis alokasi surplus underwriting dana tabarru’ pada salah satu produk asuransi syariah di PT. Asuransi Jiwa Generali Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif dengan strategi studi kasus guna memberikan gambaran detail terkait latar belakang, sifat, dan karakter unik dari alokasi surplus underwriting dana tabarru'. Hasil penelitian ini adalah diperolehnya kesesuaian pengalokasian dana tabarru’ yang diterapkan oleh PT Asuransi Jiwa Generali Indonesia dengan fatwa DSN-MUI Nomor 53/DSN-MUI/III/2006 tentang Akad Tabarru’ dengan pembagian 50% untuk cadangan dana tabarru’, 30% diperuntukan kepada perusahaan dan 20% sisanya dikembalikan lagi pada peserta. Bersesuaian dengan ulasan sebelumnya mulai dari tujuan, metode penelitian dan hasil maka saran yang relevan dengan studi adalah adanya perhatian khusus pada pembagian surplus underwriting dana tabarru’ pada peserta agar semakin banyak peserta yang tertarik menggunakan produk ini.Kata Kunci: Asuransi Syariah, Alokasi Surplus Underwriting Dana Tabarru’, Generali Indonesia ABSTRACTAn increasingly complex life allows humans to face a variety of risks that threaten daily activities and even the soul. A large number of Muslim communities in Indonesia are sharia insurance as an appropriate place in obtaining protection against the risks that occur. One of the successes of sharia insurance can be seen by tabarru' proper fund management so that it can meet when participants submit claims and can allocate tabarru' fund underwriting surpluses at the end of the year. So, the purpose of this study is to analyze the allocation of tabarru' fund underwriting surplus to one of the sharia insurance products at PT. Generali Indonesia Life Insurance. This study used a descriptive qualitative method with a case study strategy to provide a detailed description of the background MUI / III / 2006, nature, and unique character of the tabarru' fund underwriting surplus allocation. The results of this study have obtained the suitability of the tabarru' fund allocation which was implemented by PT Asuransi Jiwa Generali Indonesia with DSN-MUI fatwa number 53/ DSN- concerning Tabarru' Agreement with a 50% distribution for tabarru' fund reserves, 30% was allocated to the company, and the remaining 20% is returned to the participants. Following previous reviews starting from the objectives, the research methods, and the results, the suggestion that is relevant to the study is that there is special attention to the distribution of tabarru' fund underwriting surplus to participants so that more participants are interested in using this product.Keywords: Sharia Insurance, Tabarru' Fund Underwriting Surplus Allocation, Generali Indonesia
BUMDes Syariah sebagai Solusi Pembangunan Perekonomian Syariah Desa yang Berkeadilan Sundari Sundari; Syarifudin Syarifudin
IQTISHODUNA IQTISHODUNA (VOL.18, No.1, 2022)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.459 KB) | DOI: 10.18860/iq.v18i1.13311

Abstract

Along with the times, many sharia products have started to appear, ranging from food, fashion trends in clothing, make-up, to not forgetting to take part in the development of BUMDes. These concepts are very strategic in building Islamic economics and finance. This article aims to analyze the equitable distribution of BUMDes economic development by implementing the sharia system in it. The Library Research method is used to strengthen facts to compare the differences and/or similarities between the theory and practice that the researcher examines. This study shows that with the existence of BUMDes, very few use the sharia system and more use the conventional system. In fact, the village community has carried out daily economic activities using a profit-sharing system such as maro, gadoh, profit-sharing, livestock revenue-sharing, and others. This system was formed by them because the profit-sharing system has a fairer value and transparency for the businesses they have run so far. In addition, the researcher also found that the seasonal murabahah financing system is very appropriate considering the large number of BUMDes members who work as farmers in the village.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERBUKA TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (Pada Perusahaan yang Tercatat di BEI Tahun 2020) Alphasyah Lazuardy Sidarta; Ade Irma Suryani Lating; Syarifudin Syarifudin
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.288

Abstract

This study aims to determine whether the ongoing global pandemic affects the company's financial performance. This is evidenced by testing the effect of Return On Assets, Debt to Equity Ratio, and Current Ratio on stock returns of companies listed on the Indonesia Stock Exchange in 2020. This study uses a quantitative approach method with multiple linear regression analysis method in partial (Test t) and in simultaneous (Test F) research variables. The sample is taken using a purposive sampling method, so that 35 data are obtained in the form of company financial report which is acquired from the official website www.idx.co.id. The secondary data analysis process in this study is assisted by using the STATA MP14 assistance program. The result shows that all the independent variables used, including the current ratio, debt to equity ratio, and return on assets have an effect on the dependent variable, that is stock returns. By the presence of this result on the study, it is hoped that the company's management can pay attention to various factors that can attract investors to invest in the company, so it will be able to provide optimal returns for investors and for investors will be able to choose and identify a company by analyzing its financial reports that have been published and also by analyzing external factors that can affect the company's performance before investing, in order to get optimal returns in the future
Analis Kinerja PT. Bank Syariah Indonesia Dengan Metode Sharia Conformity And Profitability (SCNP) Dan Maqashid Sharia Index (MSI) Hastanti Agustin Rahayu; Aniswatun Masruroh; Syarifudin Syarifudin
Jurnal Ilmiah Ekonomi Islam Vol 8, No 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.6651

Abstract

Measurement of Islamic banking performance still using conventional methods and market penetration in Islamic banking still lag far behind conventional bank so that the Indonesian government merged the red plate Islamic bank namely BRIS, BNIS, BSM which changed their names to BSI. This study used descriptive quantitative method. The data used in this research is secondary data. Secondary data is obtained from the annual report BRIS, BNIS, BSM period 2016-2020 and BSI period 2021. Based on the data that has been obtained and the results of the analysis show that the difference in BSI performance in the 2016-2020 periode before the merger when viewed from the courtesies diagram of SCnP BRIS, BNIS, and BSM is in the same LRQ quadrant (Lower Right Quadrant) with MSI ranking results BSM ranked 1st, BRIS 2nd, and BNIS 3rd. In the 2021 period after the merger when viewed from the courtesies diagram of SCnP BSI be in the LRQ quadrant with a 4th MSI ranked. This suggests that the comparison results would be better if they had the same period i.e. before and after the merger of five years each.
Co-Authors Alphasyah Lazuardy Sidarta Ana Toni Roby Candra Yudha Aniswatun Masruroh Lating, Ade Irma Suryani Nurlailah Nurlailah Rahayu, Hastanti Agustin Rifky Fathoni Sundari Sundari