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Husain Insawan
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Analisis Rasio Keuangan terhadap Tingkat Profitabilitas (Return on Equity) di PT. Bank Muamalat Indonesia TBK Wahyudin Maguni; Beti Mulu; H.Muh. Turmudi; Husain Insawan; Fitratin Ni'mah
Al-Ulum Vol. 20 No. 1 (2020): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1544.958 KB) | DOI: 10.30603/au.v20i1.696

Abstract

Profitability Ratio is a ratio to measure the level of profit obtained by a company. One of the Islamic banks in Indonesia since 1992, namely Bank Muamalat Indonesia (BMI). Based on financial report data for 2014-2016, BMI experienced a decline in assets, causing a decline in profitability at the bank. Therefore, BMI issued new shares through HMTD (Pre-emptive Rights) to obtain fresh funds in order to meet the shortage of liquidity that had occurred to BMIs for the past 4 years. So this study was conducted to determine what factors affect the level of profitability in BMI since the last 4 years with indicators of assessment, among others: CAR (Capital Adequate Ratio), FDR (Financing Deposit Ratio), NPF (Non Performing Financing), and BOPO (Cost Operations on Operating Income). Based on the results of the analysis in this study, it was found that the indicators that affect the profitability of BMI are Capital Adapty Ratio and Operational Costs to Operating Income with a significance value of 0.012 smaller than 0.05, H1 is accepted and CAR to ROE has a significant effect and a significance value of 0.005 smaller than 0.05 then H4 is accepted and BOPO of ROE has a significant effect.
Perkawinan Beda Agama Menakar nilai-Nilai Keadilan KHI Resensi Karya M. Karsayuda Husain Insawan
Al-'Adl Vol 1, No 1 (2008): Al-'Adl
Publisher : Institut Agama Islam Negeri (IAIN) Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.508 KB) | DOI: 10.31332/aladl.v1i1.746

Abstract

Perkawinan beda agama merupakan persoalan yang tidak kunjung usai diperdebatkan. Ada yang mengatakan setuju; adapula yang keras menentangnya, tetapi keduanya mendasarkan argumennya dengan bersandar pada teks Kitab Suci. Pendapat pertama dengan paradigma antropologisnya mengatakan bahwa apabila kawin beda agama dilarang, maka di mana letak penghargaan terhadap hak asasi manusia. Demikian pula dampak sosialnya dapat terjadi “kumpul kebo” dengan lahirnya bayi-bayi manusia yang tidak berdosa serta akibat lain yang bakal muncul. Pendapat lain yang berparadigma teologis menilai bahwa apapun alasannya, kawin beda agama tetap dilarang secara syar’i. Melihat masalah ini,  pemerintah justru mengeluarkan INPRES No. 1/1991 tentang Kompilasi Hukum Islam (KHI) yang benar-benar tidak memberi ruang bagi pelaksanaan nikah beda agama. Karya M. Karsayuda ini mengasah wawasan akademis kita dengan memberikan kajian tentang takaran nilai keadilan yang terakomodir dalam KHI ketika merespons kawin beda agama, sekaligus menawarkan agar  pemerintah melakukan reposisi terhadap KHI agar lebih luwes dan ”mengintip” peluang legislasinya.
Co-Authors Beti Mulu Fitratin Ni'mah H.Muh. Turmudi Wahyudin Maguni