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BAGI HASIL PERTANIAN SEMANGKA DALAM PRESPEKTIF EKONOMI ISLAM ( Studi Kasus Di Desa Talang Bukit ) Defri Amanda; Eja Armaz Hardi; Nurfitri Martaliah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.254

Abstract

This research aims to find out the profit sharing in watermelon farming in Talang Bukit village and find out the overview of Islamic economics in watermelon farming practices in Talang Bukit village. This research uses qualitative methods with a field research approach and data collection through observation, interviews and documentation. The results of this research show that the profit sharing system for watermelon farming cooperation in Talang Bukit Village, Kec. North Bahar District. Muaro Jambi is carried out by two parties, namely between the land owner and the cultivator in the form of an oral statement, based on trust and without presenting witnesses with a profit sharing system, namely parohan or pertelon depending on the agreement at the beginning of the contract, and the time period is not clearly specified. In its implementation, the watermelon farming cooperation agreement in Talang Bukit Village, North Bahar District, Muaro Jambi Regency aims to help each other among humans. However, in terms of covering losses, it can be said to be in conflict with the jumhur ulama, because in practice if a loss occurs then only one party will bear it. In this way, one party feels disadvantaged. However, land owners and cultivators are still willing to implement a profit sharing system because this is driven by necessity.
Pengaruh Dana Pihak Ketiga, Financing to Deposit Ratio dan Non Performing Finacing Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah di Indonesia Tahun 2018-2022 Wawan Hendriawan; Erwin Saputra Siregar; Nurfitri Martaliah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.345

Abstract

Financing is one type of sharia banking activity which is meant by financing is the provision of funds or bills which are equivalent to profit sharing transactions in the form of mudharabah and musyarakah, rental transactions in the form of ijarah or hire purchase in the form of ijarah, mutaniya bittamlik, sale and purchase transactions in in the form of murabhahah, salam and istisna receivables, lending and borrowing transactions in the form of qards and service rental transactions in the form of ijarah for multi-service transactions. This research aims to determine the influence of DPK, FDR and NPF on murabahah financing in Islamic commercial banks for the 2018-2022 period. This type of quantitative research, the data used is secondary data taken from the OJK website. This research uses the multiple linear regression method. The research results show that the variables third party funds (DPK), financing to deposit ratio (FDR) and non-performing financing (NPF) simultaneously have a significant influence on murabahah financing in Islamic commercial banks for the 2018 - 2022 period.
KERJASAMA PENGELOLAAN KEBUN (MUKHABARAH) DAN DAMPAKNYA TERHADAP PENDAPATAN MASYARAKAT DESA KERTOPATI M. Darul Qutni; A.A Miftah; Nurfitri Martaliah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.348

Abstract

This research aims to determine cooperation in agricultural land management and its impact on the income of the Kertopati Village community. This research is qualitative type using primary and secondary data sources. The object of this research is a number of communities who collaborate with . Data was obtained directly from respondents by carrying out data analysis methods, namely observation, interviews and personal documentation, then the data was processed using data processing techniques. The results of the research show that: That the mechanism for implementing cooperation in managing gardens uses the Mukhabarah agreement in Kertopati Village, which has two mechanisms for carrying out cooperation with the Mukhabarah agreement or profit sharing system. Then the profit sharing or Bagi due hasil system is able to provide welfare to people who do not own land at all but have capital. And the people of Kertopati Village who work as farmers have carried out Bagi due hasil in accordance with the Mukhrabah agreement indirectly, because they initially knew that the systems in the Bagi due hasil process were part of the application of customs but had been synchronized by religious leaders in accordance with views in the Islamic religion.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN STRUKTUR AKTIVA SEBAGAI VARIABEL MODERATING Elyanti Rosmanindar; Nurfitri Martaliah; Retno Wulandari
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1208

Abstract

This study aims to determine the effect of profitability, liquidity, and firm size on capital structure with asset structure as a moderating variable. This study uses the independent variable, namely capital structure. The data used in this study is secondary data, namely in the form of financial statements of transportation service companies registered with ISSI of 18 companies during 2016-2021. This research is descriptive with a quantitative approach. The data analysis method used is panel data analysis, model testing, classic assumption test, hypothesis testing, moderating regression analysis. The results of this study indicate that profitability has an effect on capital structure, liquidity has no effect on capital structure, firm size has no effect on capital structure, profitability liquidity and firm size simultaneously have an effect on capital structure, asset structure cannot moderate the relationship between profitability and capital structure, asset structure cannot moderate the relationship between liquidity and capital structure, asset structure cannot moderate the relationship between firm size and capital structure.
PENGARUH LITERASI, EDUKASI DAN SELF EFFICACY TERHADAP KEPUTUSAN BERINVESTASI DI PASAR MODAL SYARIAH (Studi pada Mahasiswa FEBI UIN Sulthan Thaha Saifuddin Jambi) M. Siddiqi; Youdhi Prayogo; Nurfitri Martaliah
Journal of Student Research Vol. 1 No. 5 (2023): September: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1716

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh literasi, edukasi dan self efficacy terhadap keputusan berinvestasi di pasar modal syariah (studi pada mahasiswa FEBI UIN STS Jambi). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dan metode analisis data yang digunakan adalah uji koefisien determinasi. Sampel pada penelitian ini sebanyak 100 sampel mahasiswa FEBI UIN STS Jambi angkatan 2019, 2020 dan 2021 dengan menyebarkan kuesioner skala likert. Hasil penelitian menunjukan bahwa tidak terdapat pengaruh secara signifikan positif antara Literasi (X1) terhadap keputusan berinvestasi (Y). Hal ini dibuktikan dengan Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Literasi sebesar 2.460 > 1.985 dengan nilai signifikansi sebesar 0.016 > 0.05. Sehingga dapat disimpulkan bahwa Ha1 ditolak dan Ho1 diterima. Edukasi (X2) menunjukkan bahwa tidak terdapat pengaruh secara signifikan positif terhadap keputusan berinvestasi (Y). Hal ini dibuktikan dengan Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Edukasi sebesar 2.060 > 1.985 dengan nilai signifikansi sebesar 0.042 > 0.05. Sehingga dapat disimpulkan bahwa Ha2 ditolak dan Ho2 diterima. Self Efficacy (X3) menunjukkan bahwa terdapat pengaruh secara signifikan positif terhadap keputusan berinvestasi (Y). Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Self Efficacy sebesar 4.865 > 1.985 dengan nilai signifikansi sebesar 0.000 < 0.05. Sehingga dapat disimpulkan bahwa Ha3 diterima dan Ho3 ditolak. literasi, edukasi dan self efficacy secara simultan secara bersamaan berpengaruh terhadap keputusan berinvestasi. Hal tersebut diketahui nili signifikasi X1, X2 dan X3 secara simultan berpengaruh terhadap (Y) adalah sebesar 0,000 < 0,05 dan nilai f hitung > f tabel (76.603 > 3,09). Maka dapat disimpulkan bahwa Ha diterima dan HO ditolak. Adapun pengeruh ketiga variabel tersebut adalah sebesar 69,6% dan sisanya sebesar 30,4% dipengaruhi oleh variabel lain diluar penelitian ini.
TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Pudji Lestari; Usdeldi; Nurfitri Martaliah
Journal of Student Research Vol. 1 No. 6 (2023): November: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1797

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilita, ukuran perusahaan, kualitas audit dan komite audit terhadap penghindaran pajak. Penelitan ini dilakukan pada perusahaan sektor pertambangan yang terdaftar di Daftar Efek Syariah pada periode 2017-2021. Metode penentuan sampel menggunakan purposive sampling yang terdiri dari 67 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini adalah ; (1) Secara simultan, profitabilitas, ukuran perusahaan, dan kualitas audit berpengaruh signifikan terhadap tax avoidance. Profitabilitas yang digambarkan dengan return on assets berpengaruh secara parsial terhadap penghindaran pajak, sedangkan ukuran perusahaan, kualitas audit dan komite audit tidak berpengaruh secara parsial terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar Efek Syariah (DES) tahun 2017-2021. (2) Variabel profitabilitas (ROA) berpengaruh searah negatif atau bergerak berlawanan arah terhadap tax avoidance. (3) Variabel ukuran perusahaan, kualitas audit dan komite audit tidak memiliki pengaruh apapun terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar efek Syariah tahun 2017-2021.