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Risk Management in Sharia Insurance Khairul Azmi; Sugianto Sugianto; Marliyah Marliyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4133

Abstract

Risk management is a benchmark for every institution and organization in minimizing the risks that occur. Where decisions taken must take into account Islamic law. All forms of risk that occur continue to prioritize the concept of sharia. This paper is descriptive qualitative, which explains about risk management, then risk management in sharia concepts, and risk management in insurance institutions. The results of this paper indicate that risk management has various processes, namely, identification, evaluation and measurement, and risk management. Insurance is one way to manage risk, it's just that until now there is still an assumption that insurance is against destiny. Sharia insurance as an endeavor, which is not contrary to the concept of trustworthiness. The form can be in the form of operational risk (operational risk) such as failure to pay, legal risk (legal risk), and reputation risk (reputation risk) in addition to moral hazard is also often encountered obstacles faced by the company is sourced from external and internal company. In managing risk, Islam provides a solution with the concept of risk sharing.
The Effect of Murabahah Financing and Profit Sharing on the Profitability of Return on Assets (ROA) Through Non Performing Financing (NPF) In Sharia Commercial Banks Marliyah Marliyah; Kamilah K; Rahmadina Rahmadina
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2275

Abstract

This study aims to determine how much influence murabahah financing and profit sharing (mudharabah and musyarakah) have on the profitability of Return On Assets (ROA) mediated by Non Performing Financing (NPF). The sample used in this study was 10 BUS in an annual form from 2014 to 2019, and the approach used was a quantitative approach. This study used 60 samples which were processed using the panel data regression analysis method using the eviews 9 application. The results of the analysis showed that this study produced a coefficient of determination (R-square) in the structural model I which was 70.7% of the murabahah, mudharabah, and musyarakah financing variables. affect ROA in Islamic commercial banks while 29.3% is explained by other variables. The results of the coefficient of determination (R-square) model II, which is 72.2% of the murabahah, mudharabah and musyarakah financing variables affect ROA in Islamic commercial banks while 27.8% is influenced by other variables. This study shows that murabahah, mudharabah, musyarakah and NPF financing have a simultaneous effect on ROA with a significance level of 0.001 < 0.05. From the results of the indirect effect significance test, it was found that there was no significant indirect effect of murabahah financing and profit sharing variables (mudharabah and musharaka on ROA profitability ratios through NPF as an intervening variable in Islamic commercial banks.
Effect of Work Stress and Work Environment on Employee Performance at PT. Alamjaya Wirasentosa Tanjung Morawa in 2021 Sisca Amini Cahya Agitsna; Marliyah Marliyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5398

Abstract

In general, employee performance is very important for the running of a company. Employee performance is one form of success of a company or failure of a company. Of course, to make the company's success a form of employee performance, companies need to pay attention to work stress and the employee's work environment. Where work stress and work environment can affect employee performance. This study aims to see how much influence work stress and work environment have on employee performance. The method used is a quantitative method. The object or target of this research is the employees of PT. Alamjaya Wirasentosa Tanjung Morawa. The results showed that based on the results of the T-test, the work stress variable had a significant level of 0.004 < 0.05 and the work environment variable had a significant level of 0.000 < 0.05. In the results of the F-test research, the significant value of the variable is 0.000 < 0.05. Seeing from these results, it is stated that all independent variables namely work stress and work environment have a simultaneous and significant influence on the dependent variable, namely employee performance at PT. Alamjaya Wirasentosa Tanjung Morawa.
Solution Priority of the Problems in the Implemantation of Zakat Financial Statement Accountability: ANP Approach Sri Rahayu; Asmuni Asmuni; Marliyah Marliyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6530

Abstract

Accountability is a good Governance principle that must be realized, preparing a report of accountability at the time and in an appropriate manner by the trustee to account, report, and disclose the results of the activities that have been carried out to the trustee who has the right and authority to hold those activities accountable. Badan Amil Zakat Nasional (BAZNAS) as the manager of zakat funds must always report the activities of collecting and disbursing funds to gain public trust, therefore it must have a financial report that is a reflection of good financial management by following under the regulation of zakat management UU No. 23 of 2011. This research aims to analyze the priority of problems and solutions to the implementation of financial accountability that needs to be reviewed by BAZNAS in North Sumatra in-depth to increase public trust. This type of research is a qualitative research that is transformed into quantitative research with the ANP method that uses super decision software. The data used is the primary data obtained from interviews with seven informants consisting of Sharia financial experts, practitioners, and academics who have an understanding of the issues discussed. The results of this study show that the priority of the problem in the implementation of financial accountability is the issue of internal audit. The priority of solutions in the implementation of financial accountability is human resources. 
Co-Authors Abdul Kholid Azhari Adelia Adelia Adila Husna Adinda Fitri Adjie Ahmad Nugraha Afrizal Afrizal Agung Setia Ahmad Fikri Ihsan Nasution Ahmad Kurnia Ahmad Kurnia Ahmad Muhaisin B. Syarbaini Ahmad Suwandi Ahmad Thoriq Alfan Aida Ulviani Nst Alya Ratu Balqis Anggi Pratiwi Sitorus Anysa Putri Aqwa Naser Daulay Arif Riyukuri Ariyadi Ariyadi Arman Syafii Harahap Arnida Wahyuni Lubis Arnida Wahyuni Lubis Asmaul Husna Asmaul Husna Asmuni Asmuni Asmuni Asmuni Asraaf Efendi Batubara Atika Atika Atika Atika Atika Atika Aulia Ramadani Pane Aumalia Hanipah Ayu Wulandari S. Tanjung Azhari Akmal Tarigan Bagus Mulya Pratama Bakia Sarmita Utari Siregar Bambang Gunawan Bambang Lesmono Banjirul Akbar Bismi Purnama Dalyanto Dedek Melisa Dedy Dwi Arseto Denisa Felia Putri Munthe Dharma, Budi Dhea Maura Azhari Dian Adila Putra Dini Vira Khairuni Disna Anum Siregar Dita Zakia Rahmah Siahaan Diza Rahmi Puteri Rahayu Dwi Indah Pertiwi Dwi Nur Annisa Dwi Septialamsyah Dwi Vita Lestari Soehardi Edi Marjan Nasution Elanda, Yochi Ella Fadilla Damanik Emi Yani Teta Br Tarigan Ernida Siregar Fadhillah Insani Fadilah Andriani Falahuddin Falahuddin Fanny Asyifa Br. Lumban Tobing Fara Sofia Ashari Fathur Rahman Fuadi Fuadi Fuadi Fuadi Ghina Rosadina Sadli Gina Maulida Ndraha Graudi Haekal Gultom, Selfi Afriani Habibul Mubarok Hade Chandra Batubara Haidir Arianja Halim Afif Siregar Halimatussakdiyah Halimatussakdiyah Handoko, Dodi Okri Hanifah Ramadhani Harahap, Muhammad Ikhsan Harianto Harianto Harianto Harianto Haris Al Amin Herwan Nafil Hilman Fauzi Harahap Humaidi Sitompul Ibnu Habib Wahyudi Icha Ferina Putri Ida Ayu Putu Sri Widnyani Idham Mahrivi Idzni Hadziyah Ika Darma Yuni Imsar Imsar Inna Insana Intan Mutia Iqbal Fahri Tobing Ira Amalia Khairunnisa Ismail Nura Isnaini Harahap Jania Fadila Aryanti Jannah, Nurul Jihan Humairoh Jodihartandi Jodihartandi Julfan Saputra Juliana Nasution Juliana Nasution Kamaruddin Kamaruddin Kamilah K Kamilah, K Khairina Tambunan Kusmilawaty Kusmilawaty Kusmilawaty Kusmilawaty Laila Alfi Laylan Syafina Layyinatus Shifah Lia Nur Fatmawati Lidya Asterina Liska Febrianti Liska Febrianti Liska Febrianti Lisna Limbong Lukman Hakim M. Dhafa Maulana Nasution M. Fadli Chaniago M. Ridwan M. Riswan Azifi M. Sabri A. Majid M. Sabri Abd. Majid M. Satrio Al Ridho M. Shabri A. Majid M. Shabri A. Majid M. Shabri Abd. Majid M. Shabri Abd. Majid M. Shabri Abd. Majid M. Ziqhri Anhar Nst M.Sabri A.Majid M.Shabri Abd.Majid M.Shabri Abd.Majid M.Shabri Abd.Majid Madiha Putri Khairat Ritonga Mahlel Mai Simahatie Maryam Batubara Maryam Batubara Maulana Aksan Mauliza Nur Fadhillah Maysarah Andini Mhd. Zulkifli Hsb Muhammad Adam Muhammad Arfan Harahap Muhammad Arif MUhammad Azrai Nasution Muhammad Idris Nst Muhammad Iqbal Sani Muhammad Reza Muhammad Rizal Muhammad Suhaimi Muhammad Syahbudi Muhammad Yafiz Muharram Al Baraqy Musliyani Musliyani Mustafa Kamal Rokan Nadia Amalia Nadia Evira Nadia Mayang Rukmana Naili Nuril Aufa Manik Neila Susanti Neng Siska Nikita Zulyan Batubara Nirmadarningsih Hiya Nur Ahmadi Bi Rahmani Nur Mustika Syahputri Nur Rahmadi Nur Salsabila Arwan Nst Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurdin Nasution Nurhayati Nurhayati Nurlaila Nurlaila Nurlaili Nurlaili Nursantri Yanti Nurul Adilla Nurul Annisa Nurul Hidayah Nurul Rafiqoh Lubis Nurwani Nurwani Pandapotan Pandapotan Pani Akhiruddin Siregar Piter Andrean Popi Adiyes Putra Putri Ayuni Sari Putri Nazli Putri Oktavia Rahmadina Rahmadina Rahmah, Dewi Chofifah Rahmansyah Rahmansyah Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Ramdansyah Fitrah Rani Febriyanni Raniwati Siregar Razali Razali Retnawati Siregar Ridayanti Ridayanti Ridha Alhamdi Rifka Fachrina Rijal Allamah Harahap Riska Nasution Rita Handayani Rivai, Ahmad Rizky Nabila Tanjung Rodhiatul Aslamah Meuraxa Rokan, Mustafa Kamal Roos Nelly Roos Nelly Royhan Hasyim Hutapea Sahnila Sikumbang Saidah Ulfah Pohan Salpiani Munthe Salsabilla Siagian Sanusi Gazali Pane Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sarah Fitria Harahap Sari, Deva Kumala Silvana Dwi Novianty Sinta Aulia Haikal Sisca Amini Cahya Agitsna Siti Hawa Rahma Sari Pane Siti Kadariah Siti Maisyarah Siti Maisyarah SRI RAHAYU sri sudiarti Sufiati Annisa Sugianto Sugianto Sugianto Sugianto Suryani Rezeki Siregar Suwarni Suwarni Syachrul Wahyudi Syavira Raniya Syawal Harianto Syuhada Fela Yudha Tambunan, Khairina Tanzila Arifah Putri Tree Engel Natalia Tsamara Balqis Tumanggor, Arief Hidayat Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Ujang Sumarwan Umi Nabila Suci Utia Elja Rizki Uun Dwi Al Muddatstsir Wahyu Sahara Ramadhana Manurung Wahyu Syarvina Wandi Riyaldi Ahmad Telaumbanua Yena Puspita Yenni Arfah Arfah Yenni Samri Juliati Nasution Yuni Fatma Sari Yusuf Wildan Nasution Zainarti Zainarti Zein Zahara br Surbakti Zuhrinal M. Nawawi Zulhazzi Siregar Zulkifli