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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Al Maal: Journal of Islamic Economics and Banking Jurnal Iqtisaduna
Akramunnas Akramunnas
Universitas Islam Negeri Alauddin Makassar
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan Andi Kohar; Akramunnas Akramunnas
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 1 (2017): Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i1.3688

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor struktur modal dan kebijakan dividen terhadap nilai perusahaan pada sektor manufaktur dibursa efek Indonesia tahun 2013-2015. Penelitian ini merupakan penelitiankuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalahseluruh perusahaan manufaktur yang terdaftar di Bura Efek Indonesia tahun2013-2015 sesuai publikasi Indonesian capital market directory (ICMD) denganteknik pengambilan sampel purposive sampling. Data yang digunakan dalampenelitian ini merupakan data sekunder yang didasarkan pada pengumpulan data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Analisis data menggunakan analisi regresi linierberganda. Hasil penelitian menunjukkan bahwa: 1) struktur modal dan kebijakandividen berpengaruh secara simultan terhadap nilai perusahaan, 2) strukturmodal berpengaruh positif dan signifikan terhadap nilai perusahaan dan 3)kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilaiperusahaan.
Pengetahuan Masyarakat Tentang Riba Terhadap Perilaku Utang Piutang di Kecamatan Anreapi Polewali Mandar Irawati Irawati; Akramunnas Akramunnas
LAA MAISYIR: Jurnal Ekonomi Islam Vol 5 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v5i2.7275

Abstract

Penelitian ini bertujuan untuk mengetahui pengetahuan tentang riba mempengaruhi perilaku utang piutang masyarakat. Jumlah sampel 386 orang yang merupakan masyarakat yang melakukan praktik utang piutang dengan pengumpulan data yang digunakan dalam penelitian ini yaitu data primer yaitu informasi yang diperoleh langsung dari responden dengan metode yang digunakan adalah angket yang berisi sejumlah pernyataan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa tingkat hubugan pengetahuan masyarakat akan riba dalam kegiatan utang piutang masih sangat rendah. Sebab, masyarakat mengaku mengetahui riba tetapi masih banyak praktek utang piutang yang dilakukan yang mengandung unsur riba. Masyarakat hanya mengetahui apa itu riba tetapi belum memahami betul yang dimaksud dengan riba sebenarnya. Maka dari itu diperlukan kewajiban bagi para ulama’ dan juga cendekiawan untuk memberikan pemahaman agar masyarakat mengetahui dengan jelas bahwa apapun jenis tambahan yang diambil dari pinjaman itu diharamkan, serta perekonomian apa saja yang dilarang dan dibolehkan dalam Islam sehingga Islam yang disebut sebagai petunjuk dan pedoman hidup baik di dunia maupun di akhirat dapat terwujud.
Pengaruh Religiusitas dan Pendapatan terhadap Kepatuhan Membayar Zakat Hasil Tambak Rifqah Mursidah; Sirajuddin Sirajuddin; Akramunnas Akramunnas
Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v4i1.5918

Abstract

The collection of zakat malls in Indonesia is growing every year. However, the collection rate is still low. One type of zakat mal is zakat from ponds. Pond cultivation until now is counted as a business that provides extraordinary income. The revenue generated by the product encourages the community to develop the business. This study aims to determine the effect of religiosity and income on compliance with paying zakat from ponds. This study uses a survey method with a quantitative research approach. The population in this study were pond farmers in Ma'rang District, Pangkep Regency. Determination of the sample using non-probability sampling method with purposive sampling type. The criteria that have been set by the author in this case the respondents are pond farmers who are Muslim, have been farming for at least 3 years and are obliged to pay zakat. The sample used in this study was 100 respondents. The data analysis used was multiple linear regression analysis using the IBM Statistics SPSS version 26 application. The results showed that religiosity had an effect on compliance with paying zakat from ponds. Income has an effect on compliance with paying zakat from ponds.
Islamic Philanthropic Solution In Handling The Economy During Pandemic Covid-19 Indonesia Syarifuddin Syarifuddin; Akramunnas Akramunnas; Heri Iswandi; Muhammad Yaasiin Raya; Ade Darmawan Basri
Jurnal Iqtisaduna Proceeding of International Conference on Islamic Economics and Business 2020
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.25399

Abstract

COVID-19, globally reported as much as 15,665,350, died as many as 638,169 recovered as many as 8,982,020, for Indonesia case COVID 19 reported as much as 95,418, died as much as 4,665 recovered as many as 53,945, and South Sulawesi case 19 reported as much as 8,612, died as much as 290 recovered as much as 5,675. Even predicted this case will still happen spike again. Of course, this will cause an impact on the economy in Indonesia. The purpose of this research is to offer Islamic philanthropy solutions during Covid-19 pandemic in Indonesia. This study uses document studies with a literature approach review. The results of this study showed that the Islamic philanthropy solution in dealing with the impact of pandemic Covid-19 There were two solutions to the Islamic Philanthropy Management System (ZISWAF) namely the first, one-way management system. In this system the accepted Community funds are distributed simultaneously to the community with a scale of micro-economic priorities. Second, the feed back management system, the distribution feedback management system with mudharabah muqayyadah (a financing product with entrusted entrepreneurs to manage funds with a profit sharing system in order to increase the benefits received by mustahik)
Co-Authors Ade Darmawan Basri Andi Kohar Heri Iswandi Irawati Irawati Muhammad Yaasiin Raya Rifqah Mursidah Sirajuddin Sirajuddin Syarifuddin Syarifuddin