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All Journal Ekonis : Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mahasiswa Akuntansi Samudra
Haris Al Amin
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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DETERMINAN PEMBIAYAAN MURABAHAH (Studi Pada Bank Pembiayaan Rakyat Syariah Periode 2012-2017) Syawal Harianto; Mizan Mizan; Haris Al Amin; Dwi Meilvinasvita
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.686 KB) | DOI: 10.30811/ekonis.v21i1.897

Abstract

Abstract: This article was created to examine the determinants of murabahah financing as seen from the indicators: (a) Number of Sharia Rural Banks; (b) Third Party Funds; (c) Non Performing Financing. The data used is secondary data obtained from Sharia Banking publications by the Financial Services Authority and Bank Indonesia in the 2012-2017 period. This research approach method in two ways, namely associative and quantitative analysis. For the purpose of data analysis used multiple linear regression analysis and uses a hypothesis test that is Fisher test and student test. The test results show that simultaneously the number of sharia people's finance bank offices, third party funds and non-performing financing have a significant effect on murabahah financing and partially the number of sharia people's financing bank offices, third party funds and non-performing financing have a positive and significant impact on murabahah financing. This study recommends the Sharia People's Financing Bank (BPRS) to continuously monitor the number of sharia people's finance bank offices, third party funds and non-performing financing so that murabahah financing is able to deal with the monetary crisis Keywords: Murabahah Financing, Determinan,F isher Test, Studet Test
PROFITABILITAS SEBELUM DAN SAAT TERJADI COVID-19 PADA PT BANK ACEH SYARIAH Rauzatul Jannah; Haris Al Amin; Abdul Halim; Syawal Harianto; Abi Waqqash
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9527

Abstract

The Covid-19 pandemic that emerged in early 2020 had an impact on several sectors in Indonesia, including the banking sector. The consequences of the Covid-19 pandemic had an impact on banking profitability. One of them is PT Bank Aceh Syariah. This study aims to determine differences in profitability values as measured by the ratio of Return On Assets (ROA) and Return On Equity (ROE) at PT Bank Aceh Syariah before and during the Covid-19 pandemic. This research was conducted using quarterly data for 6 years from 2017 to 2022 which was published on the official website of PT Bank Aceh Syariah. The analytical method used in this study is the difference test by testing the hypothesis of the paired sample t test with a significance standard of 0.05. Data processing was carried out using the SPSS analysis tool. The results showed that there was a significant difference in profitability before the pandemic and during the Covid-19 pandemic as measured by the ROA ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic 19 obtained an Asymp value. Sig. (2-tailed) of 0.004, which is more than the specified significance level, which is <0.05. In the ROE ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic obtained an Asymp value. Sig. (2-tailed) of 0.001 which is smaller than the specified significance level, which is <0.05.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.
MEASURING INFLUENCEUNDERSTANDING OF ISAK 35 ON THE PREPARATION OF MOSQUE FINANCIAL REPORTS Abdul Halim; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.776

Abstract

This study aims to determine the effect of understanding ISAK 35 on the desire of management in preparing financial statements for mosques in Kota Juang Bireuen sub-district. This research is a quantitative research using primary data in the form of the results of filling out questionnaires and interviews with mosque administrators in Kota Juang Bireun District. The model used in this study is a simple linear regression model with a sampling technique based on the census, with a sample of 60 mosque management respondents in Kota Juang Bireuen District. The results showed that there was a significant influence between the independent variables, i.e. Understanding of ISAK 35 (X1) on the dependent variable, namely the Preparation of Financial Statements (Y) with a t count value of 0.509 > t table of 0. 235 and with a value of Sig. of 0.000 <0.05 which means that the independent variable, namely understanding of ISAK 35 (X1), has an influence on the dependent variable, namely the preparation of financial statements (Y). The test results for the Coefficient of Determination are indicated by the R Square value of 0.299 which illustrates that there is a not so strong influence between the independent variables namely Understanding of ISAK 35 (X1) on the dependent variable namely Preparation of Financial Statements (Y), this is due to a weak understanding of the concept ISAK 35 for mosque administrators in Kota Juang Bireun District, and training and guidance received by administrators has not been optimal so that the level of understanding of ISAK 35 for mosque administrators needs to be increased. 05 which means that the independent variable, namely Understanding of ISAK 35 (X1), has an influence on the dependent variable, namely the Preparation of Financial Statements (Y).
THE EFFECT OF WORKING CAPITAL EFFICIENCY ON BPRS PROFITABILITY IN ACEH Syawal harianto; Haris Al Amin; Abdul Halim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.788

Abstract

The purpose of this study was to examine the effect of the use of working capital on profitability (ROA) at Islamic People's Financing Banks (BPRS) in Aceh by using secondary data in the form of panel data. The results of the analysis show that simultaneously, cash turnover, accounts receivable turnover, and working capital turnover have a significant effect on ROA. Partially, cash turnover and accounts receivable turnover do not have a significant negative effect on ROA, while working capital turnover has a significant positive effect on ROA. The effect of the three variables on ROA is 44.78%, while the remaining 55.22% is explained by other factors not included in this study. All classical assumptions have been fulfilled and the analytical method used is panel data regression with the Common Effects model.
ANALYSIS OF MURABAHAH FINANCING MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS ACCORDING TO PSAK 102: STUDY OF SHARIA ACCOUNTING PRACTICES Nursyidah; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.791

Abstract

Islamic banks provide a financial solution for individuals who have surplus funds and wish to channel them towards those who require funding. One way in which banks can distribute funds to the community is through the sale and purchase of goods based on sharia principles, such as murabaha, salam and istishna. At PT Bank Aceh Syariah, murabahah financing is popular among customers, which adheres to the sharia principles as per the DSN-MUI Fatwa No. 4/DSN-MUI/IV/2000, while the accounting standards used are PSAK No. 102 and PAPSI 2013 for Islamic Banking Accounting Guidelines. The aim of this study is to examine the application of sharia accounting practices at PT Bank Aceh Syariah by analyzing the suitability of murabahah financing in accordance with the guidelines set out in the DSN-MUI Fatwa, PSAK No. 102, and PAPSI 2013. This research uses a qualitative approach to analyze the implementation of murabahah accounting at PT Bank Aceh Syariah, using both fieldwork and library research.The study findings reveal that the implementation of murabahah financing at PT Bank Aceh Syariah is in compliance with sharia principles, as per the DSN-MUI Fatwa, and accounting standards, as per PSAK No. 102 and PAPSI 2013, in terms of recognition, measurement, presentation, and disclosure. However, PT Bank Aceh Syariah does not impose any penalty on customers who experience delays or arrears in repayment. This policy is based on a decision by the Sharia Supervisory Board (DPS) of PT Bank Aceh Syariah, which states that penalties are not allowed in the bank's operations.
SHARIA EQUITY CROWDFUNDING MODEL WAQF Syawal Harianto; Mizan Mizan; Haris Al Amin; Abdul Halim
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.613

Abstract

The concept of inclusive finance in the fintech era encourages Islamic banking to improve the quality and innovation of technology-based products. Currently, the development of financial technology is starting to move towards the digitization of financial institutions The purpose of this research is: first, to know the concept of Sharia equity crowdfunding in Indonesia from the perspective of sharia compliance; second, to find out the implementation of crowdfunding-sharia from the perspective of shariah compliance. The method used by researchers is the thematic approach method. The results of this study show that transactions in the concept of Sharia equity crowdfunding can be developed and granted but must be in accordance with sharia compliance with the orentation of economic transactions in the real sector. As for the agreement that can be used in the form of mudharabah, musyarakah, salam, ijarah, and qard, The field of construction/agriculture/agricultural plantations can be a partner (mudharib). The implementation of the sharia equity crowdfunding (SEC) model must still pay attention to risk management and legal issues and become an alternative solution for Islamic banks. Based on the findings of this study, the following recommendations are made: Islamic banking must innovate products using the SEC model to reach MSMEs and startups through the use of mobile platforms and collaboration with fintect; improve SEC literacy and socialization of Sharia economy through financial technology; sec.The SEC model can be an alternative to my banking innovation in financial instruments by targeting MSMEs, startups. By supporting the implementation of the SEC model, it is expected that there will be technological modernization and improvement in the quality of Islamic banking human resources.
ANALYSIS OF REGIONAL ORIGINAL REVENUE ACCOUNTING SYSTEM (PAD) OF THE ZAKAT SECTOR AT BPKD NORTH ACEH DISTRICT Abdul Halim; Syawal Harianto; Haris Al Amin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 6 (2022): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i6.789

Abstract

This study aims to determine the Zakat Sector Regional Original Income Accounting System at the Regional Financial Management Board (BPKD) of North Aceh Regency. This type of research is qualitative research. The data used are primary data in the form of interview results and secondary data in the form of financial reports and documents related to the financial data of the zakat sector's own-source revenue (PAD). Data collection techniques used were interviews and literature studies which were then analyzed using descriptive qualitative analysis methods. The results of the study show that the Zakat Sector Regional Original Revenue Accounting System (PAD) at the Regional Financial Management Board (BPKD) of North Aceh Regency has been carried out properly in accordance with the applicable laws and regulations.
MURABAHAH FINANCING PROBLEM SOLVING STRATEGIES: ANALYSIS AND EVALUATION Haris al Amin; Syawal Harianto; Abi Waqqosh; Abdul Halim
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.790

Abstract

The research was conducted wtith the aim of analyzing the settlement of troubled murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe. This research is a type of field research conducted in BPRS to obtain relevant data or data sources (primary and secondary) the author conducts data collection through observation, documentation and interviews. Then the data obtained were analyzed using descriptive methods. Based on the research and discussion that the author has done, it can be concluded that the factors that cause problematic murabahah financing can be caused by bank who are not careful in analyzing financing and lack of supervision after funding is given in addition it is also caused by customers who intentionally do not want to fulfill their obligations or because the customer’s business has decreased. The handling of murabahah financing is problematic in the BPRS Rahmah Hijrah Agung Lhokseumawe, namely by collecting incentives, granting warning letters or reprimand, extension of the installment period and execution of collateral. Settlement of troubled financing carried. Out by BPRS Rahmah Hijrah Agung Lhokseumawe is not contrary to islamic because in accordance with the fatwa of the national shariah council of the Indonesia ulama council in handling troubled financing BPRS provides time allowance for customers who have not been able to pay their obligations by giving an ectended period of time to pay installments for customers who fall into the category of experiencing a disaster or a business downturn but still be saved.
PUBLIC PERCEPTION IN CHOOSING SHARIA INSURANCE Haris Al Amin; Muhammad Suip; Imsar; Nursyidah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 6 (2022): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i6.792

Abstract

This research aims to determine the influence of public perception in choosing Islamic Insurance at Kecamatan Silih Nara, Kabupaten Aceh Tengah. this research using quantitative analysis methods, the variables are public perception (x) and decision making (y), the model used in this study is a simple linear regression model that will be done after the classic assumption test which consist of a normality test and a heteroscedasticity test, using the SPSS Version 18. The data used is primary data.collected using a questionnaire who given to 100 respondents. The results of this research showed partially that public perception had a positive and significant influence in decision making to choosing Islamic Insurance at Kecamatan Silih Nara, Kabupaten Aceh Tengah. Based on the results of the t test, it was found that public perception variable obtained t – value > t – table (9,580 > 1,984), and sig. value 0,000 < 0,05. The results of the coefficient of determination test (R2) in this research are 0,484 (48,4%), which means that public perception has a 48% influence for the decision making process in choosing Islamic insurance. The results of Simple linear regression in this test is 0,695 (Positive value) which means there is a significant influence between public perception and decision making in choosing Islamic Insurane at Kecamatan Silih Nara, Kabupaten Aceh Tengah.
Co-Authors A Halim Abdul Halim Abi Waqqash Abi Waqqosh Aisara Rizkya Dwi Meilvinasvita Imsar Mizan Mizan Muhammad Suip Nursyidah Rauzatul Jannah Syawal Harianto Syawal Harianto