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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal EMT KITA AKTSAR: Jurnal Akuntansi Syariah Ekonis : Jurnal Ekonomi dan Bisnis el-Amwal
Syawal Harianto
Politeknik Negeri Lhokseumawe
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah Syawal Harianto
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 1 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i1.4076

Abstract

Financial Ratio and It's Impact on Profitability in The Indonesian Islamic Rural BanksIslamic rural banks same like as usual Islamic commercial banks that profit oriented. The aim of this research is to examine the factors that influenc the profitability in Islamic rural banks. The methods that used in this research is multiple regression. The result shows that only efficiency operational ratio (BOPO) and non-performing finance (NPF) that had impact on profitability. The profitability measured by return on asset (ROA). Otherwise, financing to deposit ratio (FDR) and capital adequacy ratio (CAR) doesn’t had an impact on Islamic rural bank’s profitability. This research implies that Islamic rural banks should increase the operational efficiency and reduce the non-performing finance.DOI:  10.15408/ess.v7i1.4076 
Model Penyaluran Zakat Sebagai Instrumen Keuangan Sosial untuk mencapai Maqashid Syariah dengan menggunakan Pendekatan Analytic Network Process Syawal Harianto; Marliyah Marliyah; Fuadi Fuadi; Haris Al Amin
Jurnal EMT KITA Vol 5 No 1 (2021): JANUARY-JUNE 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.355

Abstract

Islam requerer tompay zakat for wellbeing of Islamic people. Zakat is the forth of Islamic pillars. The contribution of zakat and maqashid syariah has the direct relations. This study aimed to know the relevale of zakat’s contribution to reach maqashid syariah with ANP method. ANP method is used to completed the problem in decomposition of synthesis and criterion scale. The study I s used techniques purposive sampling. Responden the study is expert and knowledgeable in this field (zakat). The result of this study showed the rank of each criterion from senif contribution of zakat. Senif fakir criterion is that have’nt anything. Senif miskin criterion is people that have the money less than the nisab. Senif amil criterion is mukallaf. Senif muallaf criterion is the new people in Islam religion. Senif gharimin criterion is the owed for his life. Senif fisabilillah criterion is established the dakwah center. Senif Ibnu sabil criterion is musafir for wealfare. The priority of maqashid syariah in senif contribution of zakat is religions. Then the priority contribution of zakat to reach maqasid syariah is fakir. The contribution of zakat should be distributed better for the welfare of muslims.
Analisis Pengaruh Dana Pihak Ketiga, Total Aset, dan Non-Performing Finance Terhadap Pembiayaan Bagi Hasil Syawal Harianto; Saparuddin Siregar; Sugianto
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.542

Abstract

The purpose of this study is to know and analyze the factors that affect total revenue-sharing financing in sharia business units in Indonesia.   These factors are Third Party Funds (DPK), Non-Performing Financing (NPF), and Total Assets (TA). The data used in this study is panel data with the period 2010-2020 published by the Financial Ministry and in the annual financial statements of Islamic banking. The population of 21 companies with a sample of 5 companies with purposive sampling methods. The analysis tools used are Eviews10 and SPSS 18. The analysis technique in this study is a regression of panel data by testing using a fixed-effect model. The results of this study showed that DPK, NPF, and simultaneously had a significant effect on total revenue-sharing financing in sharia business units in Indonesia. The results of the study partially showed that the variables of DPK and TA had a significant positive effect on the total financing in the Sharia Business Unit in Indonesia. The NPF variable does not have a significant negative effect on the total financing in the Sharia Business Unit in Indonesia. The results of the R-Square adjusted value showed a value of 51.9%.
Pengaruh Non-Performing Financing, Financing to Deposit Ratio dan Capital Adequacy Ratio Terhadap Pembiayaan Mudharabah Musyarakah pada PT. Bank Syariah Bukopin Haris Al Amin; Reynold Herwinsyah; Syawal Harianto; Triyanda Putri Kharisma
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.549

Abstract

This research aims to determine whether or not the influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) on Mudharabah and Musyarakah financing to PT Bank Syariah Bukopin in Indonesia, both simultaneously and partially. This study uses secondary data in the form of quarterly reports and in the quantitative form obtained from the official site with time-series data, namely in the period 2009-2018. The statistical test used is by multiple linear regression analysis using SPSS version 17.0 software by considering the Classical Assumption Test, which is Normality Test, Autocorrelation Test, Heteroscedasticity Test, and Multicollinearity Test. The results of the study state that Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) simultaneously have a positive and significant effect on Mudharabah and Musyarakah financing. Non-Performing Financing (NPF) partially has a positive and significant effect on Mudharabah and Musyarakah financing because the significance value is smaller than 0.05, which is equal to 0.009. while the Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) partially have a negative and significant effect on Mudharabah and Musyarakah financing. The coefficient of determination (R2) in this study is 52.4%, this indicates that the variables of influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) can explain Mudharabah and Musyarakah financing variables of 52.4% and the remaining 47.6% is explained by other variables outside the research variable.
DETERMINAN PEMBIAYAAN MURABAHAH (Studi Pada Bank Pembiayaan Rakyat Syariah Periode 2012-2017) Syawal Harianto; Mizan Mizan; Haris Al Amin; Dwi Meilvinasvita
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.686 KB) | DOI: 10.30811/ekonis.v21i1.897

Abstract

Abstract: This article was created to examine the determinants of murabahah financing as seen from the indicators: (a) Number of Sharia Rural Banks; (b) Third Party Funds; (c) Non Performing Financing. The data used is secondary data obtained from Sharia Banking publications by the Financial Services Authority and Bank Indonesia in the 2012-2017 period. This research approach method in two ways, namely associative and quantitative analysis. For the purpose of data analysis used multiple linear regression analysis and uses a hypothesis test that is Fisher test and student test. The test results show that simultaneously the number of sharia people's finance bank offices, third party funds and non-performing financing have a significant effect on murabahah financing and partially the number of sharia people's financing bank offices, third party funds and non-performing financing have a positive and significant impact on murabahah financing. This study recommends the Sharia People's Financing Bank (BPRS) to continuously monitor the number of sharia people's finance bank offices, third party funds and non-performing financing so that murabahah financing is able to deal with the monetary crisis Keywords: Murabahah Financing, Determinan,F isher Test, Studet Test
Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah Syawal Harianto; Nurul Mawaddah; Anhar Firdaus; Abdul Halim; Silvia Lestari
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.13032

Abstract

This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.
Implementasi Fungsi Actuating Pada Pendayagunaan Dana Zakat Dan Infak Di LAZISMU Lhokseumawe Shafira Maharani; Syawal Harianto; Nurul Mawaddah
el-Amwal Vol 4, No 2 (2021): Volume 4 Nomor 2, September 2021
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v4i2.5372

Abstract

Pendayagunaan merupakan salah satu fungsi dari Lembaga Amil Zakat. Sesuai dengan fungsinya, LAZISMU Lhokseumawe menciptakan berbagai macam program kerja melalui beberapa bentuk untuk menjalankan tugasnya. Pelaksanaan tugas-tugas ini memerlukan peran actuating agar pendayagunaan dapat terealisasi dengan baik. Adapun maksud dari penelitian ini ialah untuk meninjau pengimplementasian actuating di LAZISMU Lhokseumawe sehingga dapat melaksanakan pendayagunaan, serta melihat sejauh mana actuating dan pendayagunaan tersebut telah terlaksana.Penelitian ini bersifat kualitatif dengan sumber data berupa wawancara, observasi, dokumentasi, dan penyebaran angket. Penelitian ini menggunakan teori fungsi manajemen oleh George R. Terry yaitu actuating. Adapun indikatornya meliputi motivating, directing, communicating, serta leading. Selanjutnya, data yang diperoleh akan dianalisis dengan melakukan reduksi, penyajian, dan verifikasi.Berdasarkan penelitian ini, dapat diketahui bahwa indikator actuating yang lebih dominan diimplementasikan di LAZISMU Lhokseumawe terkait pendayagunaan dana zakat dan infak ialah leading. Melalui pengimplementasian fungsi actuating, berbagai bentuk program pendayagunaan dapat diciptakan dan dilaksanakan sesuai empat bentuk pendayagunaan.Terkait peningkatan actuating, indikator directing perlu perhatian lebih karena masih memiliki potensi untuk dikembangkan. Hal ini dapat dilakukan dengan menciptakan pedoman khusus terkait pelaksanaan pendayagunaan di LAZISMU Lhokseumawe.
Analisis Kinerja Keuangan Pada PT. Bank Aceh Syariah Rais Riadatul Rifka; Syawal Harianto; Zulkarnaini Zulkarnaini
el-Amwal Vol 6, No 2 (2023): September
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v6i2.12894

Abstract

Tugas akhir ini bertujuan untuk menganalisis Kinerja Keuangan pada PT Bank Aceh Syariah Setelah Konversi Periode 2018-2022. Adapun metode penelitian yang digunakan dalam penelitian ini yaitu menggunakan metode penelitian kuantitatif dengan teknik analisis data menggunakan analisis linear berganda. Adapun berdasarkan pembahasan dan penelitian penulis di atas maka, penulis mengambil beberapa kesimpulan dan saran sebagai berikut: Variabel NPF, FDR dan BOPO secara simultan berpengaruh secara signifikan terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022. Variabel NPF secara parsial berpengaruh signifikan terhadap ROA terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022. Variabel FDR secara parsial berpengaruh signifikan terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022. Variabel BOPO secara parsial berpengaruh terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022
Co-Authors Abdul Halim Anhar Firdaus Firdaus Dwi Meilvinasvita Fuadi Fuadi Haris Al Amin Haris Al Amin Marliyah Mizan Mizan Nurul Mawaddah Rais Riadatul Rifka Reynold Herwinsyah Saparuddin Siregar Shafira Maharani Silvia Lestari Sugianto Triyanda Putri Kharisma Zulkarnaini Zulkarnaini