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Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Syawal Harianto; Haris Al Amin; Yusmika Indah
Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020
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.v4i2.136

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.Â The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%.

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

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 zakatâ€™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 haveâ€™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 Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Asmaul Husna; Marliyah Marliyah; Haris Al Amin; Julfan Saputra; Wahyu Syarvina
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 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.v5i2.449

The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.

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

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.

PENGARUH BAGI HASIL, NON PERFORMING FINANCING (NPF) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PT BANK SYARIAH BUKOPIN Haris Al Amin; Hilmi Hilmi; Elsa Rozana
Ekonis: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2018): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Abstract: This research aims to understand the influence for the results, non performing financing, financing to deposit ratio against profitability of pt bank bukopin syariah. He data used in this research was data quarter 2009-2016 published by bank bukopin syariah in quarter financial report bank bukopin syariah. The process of analysis undertaken is classic test assumptions and next conducted the testing of hypotheses. Statistical methods used is linear regression worship of idols. Based on the research done or, indicate that all variable influential simultaneously to profitability, While the results of the study in partial showed that only one variable just an influential in partial to profitability namely variable profit sharing, While variable non performing financing and financing to deposit ratio has proven to be not influential in partial to profitability in a bank bukopin syariahkeyword : Profit Sharing , Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) , dan Profitability.

Optimizing Zakat Management: A Case Study on Zakat Institution's Functions and Challenges Ariani, Safrina Dewi; Al Amin, Haris; Dwi Gustiaralani, Wiranada
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 2 (2024): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v8i2.3219

This article analyzes the determinants of MSME financing at Islamic Commercial Banks. This is measured by internal bank factors, namely Third-Party Funds, Return on Assets, and Financing to Deposit Ratio. The data used is time series data sourced from the Financial Services Authority for the period January 2021 - December 2023. Through multiple linear regression analysis with the Ordinary Least Square (OLS) method, it can be concluded that: First, partially, the TPF and FDR variables have a significant positive effect on MSME Financing, while the ROA variable has an insignificant negative effect on MSME Financing for Islamic Commercial Banks. Second, simultaneously, TPF, ROA, and FDR have a significant positive effect on MSME Financing for Islamic Commercial Banks. With these results, it is hoped that this research can contribute to policy or decision making for Islamic Commercial Banks to increase financing to the MSME sector, both working capital financing and investment financing for the MSME sector in Indonesia.

Islamic Banking and Agricultural Development in Aceh: A Strategic Partnership Model Using ANP Methodology Al Amin, Haris; Ramadhan, Muhammad; Sugianto, Sugianto
Share: Jurnal Ekonomi dan Keuangan Islam Vol 14, No 1 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.24028

The persistent challenges to farmer welfare in Aceh, Indonesia, stem from interconnected internal and external constraints. Bank Aceh Syariah (BAS) has emerged as a pivotal institution in addressing these issues through partnership-driven empowerment models. This study develops a comprehensive empowerment framework leveraging BAS strategic role to enhance agricultural sustainability and farmer livelihoods. Employing a mixed-methods approach, it integrated qualitative interviews with multi-stakeholder perspectives (academics, government agencies, farming communities, and BAS policymakers) into an Analytic Network Process (ANP) analysis using Super Decisions Software 3.10. The findings identify significant internal barriers, such as knowledge deficits, limited access to technology, and innovation stagnation, alongside external challenges like climate risks, market volatility, and restricted access to Islamic financial services. The study highlights the interdependent dynamics of socioeconomic, environmental, and institutional factors shaping agricultural development. The proposed strategic framework emphasizes coordinated actions in resource distribution, policy alignment, and market integration, facilitated through strengthened BAS-farmer partnerships. This research contributes to the discourse on sustainable agricultural ecosystems by offering actionable recommendations for policymakers, emphasizing the critical role of integrated financial and institutional strategies in fostering resilience and development.========================================================================================================ABSTRAK - Perbankan Syariah dan Pembangunan Pertanian: Model Kemitraan Strategis dengan Metode ANP. Kesejahteraan petani di Aceh, Indonesia, terus menghadapi tantangan yang kompleks akibat berbagai hambatan internal dan eksternal yang saling terkait. Bank Aceh Syariah (BAS) telah berperan sebagai institusi strategis dalam upaya mengatasi permasalahan tersebut melalui implementasi model pemberdayaan berbasis kemitraan. Penelitian ini merumuskan sebuah kerangka pemberdayaan yang komprehensif dengan memanfaatkan peran strategis BAS untuk meningkatkan keberlanjutan sektor pertanian sekaligus kesejahteraan petani. Dengan menerapkan pendekatan metode campuran, penelitian ini mengintegrasikan wawancara kualitatif dari berbagai pemangku kepentingan—meliputi akademisi, instansi pemerintah, komunitas petani, dan pembuat kebijakan BAS—ke dalam analisis Analytic Network Process (ANP) menggunakan perangkat lunak Super Decisions 3.10. Hasil analisis mengidentifikasi hambatan internal utama, seperti kesenjangan pengetahuan, keterbatasan akses terhadap teknologi, dan minimnya inovasi, serta tantangan eksternal berupa kerentanan terhadap perubahan iklim, ketidakstabilan pasar, dan akses yang terbatas ke layanan keuangan syariah. Temuan penelitian ini mengungkapkan adanya keterkaitan yang erat antara faktor sosial-ekonomi, lingkungan, dan kelembagaan yang memengaruhi pembangunan sektor pertanian. Kerangka strategis yang dihasilkan menekankan pentingnya intervensi terkoordinasi dalam alokasi sumber daya, harmonisasi kebijakan, dan penguatan akses pasar melalui kemitraan yang diperkuat antara BAS dan petani. Penelitian ini menegaskan urgensi pendekatan finansial-kelembagaan yang terintegrasi untuk menciptakan ekosistem pertanian yang tangguh serta memberikan rekomendasi strategis yang relevan bagi pembuat kebijakan dalam mendukung inisiatif pembangunan berkelanjutan.

Islamic Banking and Agricultural Development in Aceh: A Strategic Partnership Model Using ANP Methodology Al Amin, Haris; Ramadhan, Muhammad; Sugianto, Sugianto
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.24028

The persistent challenges to farmer welfare in Aceh, Indonesia, stem from interconnected internal and external constraints. Bank Aceh Syariah (BAS) has emerged as a pivotal institution in addressing these issues through partnership-driven empowerment models. This study develops a comprehensive empowerment framework leveraging BAS strategic role to enhance agricultural sustainability and farmer livelihoods. Employing a mixed-methods approach, it integrated qualitative interviews with multi-stakeholder perspectives (academics, government agencies, farming communities, and BAS policymakers) into an Analytic Network Process (ANP) analysis using Super Decisions Software 3.10. The findings identify significant internal barriers, such as knowledge deficits, limited access to technology, and innovation stagnation, alongside external challenges like climate risks, market volatility, and restricted access to Islamic financial services. The study highlights the interdependent dynamics of socioeconomic, environmental, and institutional factors shaping agricultural development. The proposed strategic framework emphasizes coordinated actions in resource distribution, policy alignment, and market integration, facilitated through strengthened BAS-farmer partnerships. This research contributes to the discourse on sustainable agricultural ecosystems by offering actionable recommendations for policymakers, emphasizing the critical role of integrated financial and institutional strategies in fostering resilience and development.========================================================================================================ABSTRAK - Perbankan Syariah dan Pembangunan Pertanian: Model Kemitraan Strategis dengan Metode ANP. Kesejahteraan petani di Aceh, Indonesia, terus menghadapi tantangan yang kompleks akibat berbagai hambatan internal dan eksternal yang saling terkait. Bank Aceh Syariah (BAS) telah berperan sebagai institusi strategis dalam upaya mengatasi permasalahan tersebut melalui implementasi model pemberdayaan berbasis kemitraan. Penelitian ini merumuskan sebuah kerangka pemberdayaan yang komprehensif dengan memanfaatkan peran strategis BAS untuk meningkatkan keberlanjutan sektor pertanian sekaligus kesejahteraan petani. Dengan menerapkan pendekatan metode campuran, penelitian ini mengintegrasikan wawancara kualitatif dari berbagai pemangku kepentingan—meliputi akademisi, instansi pemerintah, komunitas petani, dan pembuat kebijakan BAS—ke dalam analisis Analytic Network Process (ANP) menggunakan perangkat lunak Super Decisions 3.10. Hasil analisis mengidentifikasi hambatan internal utama, seperti kesenjangan pengetahuan, keterbatasan akses terhadap teknologi, dan minimnya inovasi, serta tantangan eksternal berupa kerentanan terhadap perubahan iklim, ketidakstabilan pasar, dan akses yang terbatas ke layanan keuangan syariah. Temuan penelitian ini mengungkapkan adanya keterkaitan yang erat antara faktor sosial-ekonomi, lingkungan, dan kelembagaan yang memengaruhi pembangunan sektor pertanian. Kerangka strategis yang dihasilkan menekankan pentingnya intervensi terkoordinasi dalam alokasi sumber daya, harmonisasi kebijakan, dan penguatan akses pasar melalui kemitraan yang diperkuat antara BAS dan petani. Penelitian ini menegaskan urgensi pendekatan finansial-kelembagaan yang terintegrasi untuk menciptakan ekosistem pertanian yang tangguh serta memberikan rekomendasi strategis yang relevan bagi pembuat kebijakan dalam mendukung inisiatif pembangunan berkelanjutan.

LITERATURE REVIEW OF AGRIBUSINESS PRODUCT FINANCING DEVELOPMENT MODEL AT SHARIA BANK Al Amin, Haris; Siregar, Saparuddin; Sugianto, Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.188

This study aims to analyze the development model of agribusiness product financing in Islamic banks in Indonesia. The data used in the analysis related to the research topic were taken from journal articles on Google Scholar. Data from these sources were then analyzed using a literature review approach. Based on the results of the analysis, it was found that several models of agribusiness product development at Islamic banks in Indonesia are different from the credit model, this Islamic financing is interest free, profit sharing is based on profit sharing made after the transaction period ends. This paper aims to introduce the Islamic financing model and the prospects for its implementation in the agricultural sector. The results of the study show that Islamic financing is prospective enough to strengthen capital in the agricultural sector. To support its implementation in the agricultural sector, it is necessary to take sides with policy makers as well as intensive socialization of the principles of Islamic financing. The modeling used in this research is a literature study or literature review. The literature study in this research was conducted to study the definition of keywords, to deepen theories and concepts and to identify variables related to the background and context of the research. Study of literature related to the model of developing financing for agribusiness products at Islamic banks in Indonesia, searching for journals using Google Scholar with the keywords "Agribusiness Products" and "Islamic Banks". ” found as many as 1040 papers but after reviewing there were 8 appropriate journal papers related to the title "Development of Agribusiness Products in Islamic Banks" with category years (2008-2021).

STUDI OF LITERATURE: HISTORI ISLAMIC FINANCE AND DEVELOPMENT al Amin, Haris; Harianto, Syawal; Sabri Abd. Majid, M.; Marliyah, Marliyah; Handayani, Rita
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 3 (2022): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i3.264

Islamic finance is one of the fastest growing sectors of the Islamic economy in the last two decades. This rapid development is not only driven by a religious spirit in implementing Islamic teachings, but is also motivated by pragmatic practical interests in building the people's economy. In this article the author will review how the history and background of the emergence of Islamic finance, banking practices at the time of the prophet Muhammad and his companions, banking practices in the Umayyad and Abbasid eras, banking practices in Europe and modern Islamic banking. Islamic finance stands on the foundation of Islamic sharia. Therefore, it must always be in line with sharia (sharia compliance) both in spirit and in technical aspects. In Islamic teachings, financial transactions must be free from transactions that are unlawful, with the principle of benefit (tayyib), for example free from usury, gharar, riswah and maysir. In general, it can be said that Islamic finance must follow the rules and regulations in fiqh mu'amalah. These requirements will result in a relatively substantial difference between Islamic finance and conventional finance.

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