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Analisis Kinerja Keuangan Sebelum dan Sesudah Merger Pada PT. Bank Syariah Indonesia : Financial Performance Analysis Before and After the Merger at PT. Bank Syariah Indonesia Adenan, Moh.; Puspita, Desi Dwi Prabaswara; Suparman, Suparman
IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies Vol. 1 No. 1 (2023): IJABAH Volume 1 Number 1 Year 2023
Publisher : IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i1.292

Abstract

Bank Syariah Indonesia, Bank BSI, is a merger of bank state owned state as Bank Syariah Mandiri, BSM, Bank Negara Indonesia Syariah, BNIS, and Bank Rakyat Indonesia Syariah, BRIS to empower and develop sharia economic ecosystem and national halal industry. This study aims to analyze the differences financial performance before and after merger into BSI. This research utilized descriptive comparative financial ratio as follows Capital Adequacy, CAR, Non-Performing Financing, NPF, Return on Assets, ROA, and Short Term Mismatch, STM. The results concluded that the three banks state banks before the merger had categorized good in capital and asset quality, and after the merger they showed an increase so that their capital and asset quality became very good. The average profitability of Sharia banks before the merger was good, except Bank BSM was still not good, then after merger resulted into Bank BSI categorized better profitability. The liquidity of the three banks before the merger was not good, but after the merger, Bank BSI had increased so that it became very good. So the merger into Bank BSI can increase financial performance.
Pengaruh Peningkatan Tarif Pajak Konsumen terhadap Perilaku Konsumen Muslim di Kabupaten Jember: The Impact of Increasing Consumer Tax Rates on Muslim Consumer Behavior in Jember Regency Aghnini, Hanim; Adenan, Moh.; Cholifah, Umi
IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies Vol. 3 No. 1 (2025): IJABAH Volume 3 Number 1 Year 2025
Publisher : IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i1.1372

Abstract

The State Budget mechanism manages tobacco excise, which is state revenue, and has an important and strategic role in financing government programs and performance as well as development throughout the territory of the Republic of Indonesia in a planned, orderly, safe, fair, and sustainable manner. The government raises excise almost every year as part of their fiscal policy. The increase in excise rates has an impact on the economy, especially state revenue and tobacco production. This study will look at how the policy of increasing excise rates has an impact on state revenues and cigarette consumers because of its huge impact. A descriptive qualitative research method was used to explain the causal relationship between the increase in excise rates on state revenue and Muslim cigarette consumers in Jember district. The results of the study show that the policy of increasing excise rates for tobacco products implemented by the government increases excise revenue every year, despite the challenges faced by the government. However, the policy has a negative impact on the production of tobacco products due to the implementation of the policy. Therefore, the implementation of the excise rate increase policy will be contrary to the purpose of imposing excise rates, namely reducing the number of goods subject to excise and the amount received by the state.
Analisis Keuangan Publik Islam Pada Anggaran Pendapatan dan Belanja Daerah Kabupaten Jember Tahun 2021: Islamic Public Finance Analysis in the 2021 Jember Regency Regional Revenue and Expenditure Budget Ezra, Pradipta Imam; Adenan, Moh.; Fatah, Abdul
IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies Vol. 3 No. 2 (2025): IJABAH Volume 3 Number 2 Year 2025
Publisher : IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.801

Abstract

This study aims to analyze the implementation of the 2021 Regional Revenue and Expenditure Budget (APBD) of Jember Regency from the perspective of Islamic public finance. The approach used is descriptive qualitative, with primary data obtained through interviews with the Regional Financial and Asset Management Agency (BPKAD), the Regional Development Planning Agency (Bappeda), and academics, while secondary data is sourced from APBD documents and related literature. The results of the study show that in terms of revenue, Jember Regency is still highly dependent on transfer revenues from the central government, which account for 74% of total regional revenue, while the contribution of Regional Original Revenue (PAD) is relatively small. From an Islamic public finance perspective, this condition shows that the management of local economic potential in accordance with the principle of al-maliyah al-'ammah is not yet optimal. In terms of expenditure, the largest allocation is focused on personnel expenditure, while expenditure for the poor and public welfare is still low. This is not in line with the principle put forward by Ibn Taymiyyah, that state expenditure should prioritize the welfare of the poor and public needs. Thus, the application of the principles of justice, trustworthiness, and welfare in Islamic public finance in Jember Regency still needs to be strengthened
Competitiveness of Indonesian Coffee Commodities in Global Market Erlambang Budi Darmanto; Suhartono Suhartono; Yunita Satya Pratiwi; Moh. Adenan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7293

Abstract

The scope of this research includes international trade in coffee commodities using the Harmonized System (HS) code 0901. The method used in this research uses Revealed Comparative Advantage (RCA) and Trade Specialization Index (ISP). RCA method, the four largest coffee exporting countries in Indonesia have an average value of 3.10. These values ​​mean that Indonesia has a strong comparative advantage but is still below Colombia, Brazil, and Vietnam. Based on ISP analysis, the position or stage of development of the Indonesia’s coffee trade with a value of 0.88. This indicates that the coffee commodity is at the fourth stage or maturity stage. Indonesian coffee is already at the stage of standardizing the technology used and shows that Indonesia as a coffee exporter in the global market.
A PENGARUH JUMLAH UANG BEREDAR, KAPITALISASI PASAR ISSI, DAN DANA PIHAK KETIGA PERBANKAN KONVENSIONAL TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH 2020-2025: THE EFFECT OF MONEY SUPPLY, ISSI MARKET CAPITALIZATION, AND CONVENTIONAL BANKING THIRD-PARTY FUNDS ON SHARIA BANKING THIRD-PARTY FUNDS 2020-2025 Alifian, Desta; Moh. Adenan
IJABAH Vol. 4 No. 1 (2026): IJABAH Volume 4 Number 1 Year 2026
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v4i1.60000

Abstract

Perbankan syariah memiliki peran strategis dalam mendukung sistem keuangan nasional melalui fungsi intermediasi, khususnya dalam menghimpun Dana Pihak Ketiga (DPK). Penelitian ini bertujuan untuk menganalisis pengaruh jumlah uang beredar, kapitalisasi pasar ISSI, dan Dana Pihak Ketiga perbankan konvensional terhadap pertumbuhan DPK perbankan syariah di Indonesia periode 2020–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data runtun waktu bulanan dari Mei 2020 hingga Juni 2025 yang diperoleh dari Bank Indonesia, Otoritas Jasa Keuangan, dan Bursa Efek Indonesia, serta dianalisis menggunakan regresi linear berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa jumlah uang beredar dan kapitalisasi pasar ISSI tidak berpengaruh signifikan terhadap pertumbuhan DPK perbankan syariah, sedangkan DPK perbankan konvensional berpengaruh positif dan signifikan. Simpulan penelitian ini menunjukkan bahwa dinamika persaingan antarbank dalam sistem perbankan ganda lebih dominan dibandingkan faktor makroekonomi dan pasar modal. Implikasi penelitian ini adalah perlunya perbankan syariah memperkuat strategi kompetitif dan meningkatkan daya tarik produk untuk mengoptimalkan penghimpunan dana.
Penguatan Kemandirian Ekonomi Desa Sumber Salam Kecamatan Tenggarang Bondowoso melalui Innovative Business Matching dengan Pendekatan Sustainable Livelihood Approach Fajar Wahyu Prianto; Susanti Prasetiyaningtiyas; Dwi Perwitasari Wiryaningtyas; Moh. Adenan
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7662

Abstract

The Village Development-Based Community Service Activity is proposed to be implemented in Sumber Salam Village, Tenggarang Subdistrict, Bondowoso Regency based on the following considerations: 1) Sumber Salam Village has been designated as an Independent Village but does not yet have its own income from the village's potential; 2) The performance achievement of SDGs in Sumber Salam Village is still low, namely 37.52 (scale of 100), particularly goal 8 (Equitable Village Economic Growth) and goal 9 (Partnerships for Village Development); 3) The village government is interested in developing a roadmap for revitalizing the village market and link and match as a priority for developing village economic independence. The objectives of this community service program are 1) Strengthening village economic independence and increasing Village Original Income (PADes) through a sustainable livelihood approach (SLA); 2) Developing local product markets using a market area model; 3) Economic resilience of the community based on link and match between local MSMEs and BUMDes with business associations, innovative business matching activities, and MSME clinics; and 4) Updating IDM and SDGs Village data, especially goals 8 and 17 related to village economic independence. The results of the 2025 community service activities are: (1) Roadmap for increasing PADes and strengthening village independence with a sustainable livelihood approach (SLA); (2) Roadmap for developing local product markets with a market area model; (3) Innovative business matching and coaching clinic activities that result in partnerships between local MSMEs and BUMDes with business associations (HIPMI and KADIN). The results of these activities were then published on the village website and in the mass media. In addition, they were also used as content in the local business database on the village website. The results of the activities are expected to update the data and improve the village's SDG achievements.
ANALISIS ISU-ISU AQIDAH DI INDONESIA DALAM MEMILIH PEMIMPIN NON MUSLIM PERSPEKTIF WALA’ DAN BARA’ Yuli Safitri; Adenan Adenan; Katimin Katimin
Lisyabab : Jurnal Studi Islam dan Sosial Vol 6 No 2 (2025): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v6i2.402

Abstract

Isu kepemimpinan non-Muslim di Indonesia telah menjadi perdebatan hangat dalam wacana keagamaan dan politik, terutama di kalangan umat Islam. Perdebatan ini bukan hanya menyangkut aspek politik semata, tetapi juga bersinggungan langsung dengan isu-isu aqidah, terutama terkait prinsip wala' dan bara', serta interpretasi terhadap ayat-ayat Al-Qur'an dan hadits yang berbicara tentang loyalitas dan kepemimpinan. Penelitian ini bertujuan untuk menganalisis bagaimana umat Islam di Indonesia memahami dan merespons isu pemilihan pemimpin non-Muslim dari perspektif aqidah. Dengan menggunakan pendekatan kualitatif dan studi literatur terhadap sumber-sumber primer dan sekunder dalam Islam, ditemukan bahwa perbedaan pandangan muncul karena adanya variasi dalam penafsiran teks keagamaan dan perbedaan mazhab berpikir di kalangan umat Islam. Sebagian kelompok menilai memilih pemimpin non-Muslim sebagai bentuk pelanggaran terhadap prinsip aqidah, sedangkan kelompok lain melihatnya dalam konteks kemaslahatan, pluralisme, dan kewarganegaraan. Kajian ini merekomendasikan perlunya dialog intra dan antar umat beragama untuk membangun pemahaman bersama yang seimbang antara nilai-nilai aqidah dan realitas kebangsaan dalam konteks negara demokratis seperti Indonesia.
Peran Tokoh Agama dalam Pembinaan Etika Remaja di Desa Sinah Kasih Kecamatan Sei Rampah Mitta Syahrani Ritonga; Adenan Adenan; Salahuddin Harahap
ANWARUL Vol 3 No 6 (2023): ANWARUL: Jurnal Pendidikan dan Dakwah
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v3i6.1691

Abstract

Sinah Kasih Village is included in the Sei Rampah subdistrict, most of the residents of this village have a livelihood by gardening. Currently Sinah Kasih village is led by Mrs. Rahmawati, S.Pd.I as the village head. Sinah Kasih is part of a plantation company called PT. Soeloeng Laoet. This study uses a qualitative method, which aims to determine the influence of religious leaders in developing youth ethics in Sinah Kasih Village, Sei Rampah District. The purpose of this research was carried out because there were many fights and delinquency against teenagers in Sinah Kasih Village. For this reason, this study aims to find out the role of religious leaders in fostering adolescent ethics in the village of Sinah Kasih. The results of this study are that the role of religious leaders in fostering youth ethics in Sinah Kasih village is very influential, for this reason religious leaders provide religious guidance to adolescents and invite youth to pray in congregation at the mosque. From that, little by little the youth in Sinah Kasih village were able to control their emotions.
Konsep Cinta kepada Allah Menurut Zulfikar Ahmad Naqshabandi (Studi Kasus Pernikahan Ta’aruf di Kelurahan Paya Pasir Kecamatan Medan Marelan) Diana Sari Harahap; Adenan Adenan; Kasron Nasution
ANWARUL Vol 3 No 4 (2023): ANWARUL: Jurnal Pendidikan dan Dakwah
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v3i4.1724

Abstract

This study looks at the idea of love for Allah as explained by Zufikar Ahmad Naqshabandi. The researcher will try to explain the ideas of Mahabbah Zulfikar Ahmad Naqshabandi and what love for Allah looks like in practice. In Paya Pasir Village, Medan Marelan District, Ta'aruf Marriage is used by researchers as an illustration of how love for God is shown. Ta'aruf is designed to help people get to know each other's personality, background, social, culture, education, family, and religion. This type of research is qualitative, which uses a series of sentences to describe the data. Descriptive method used in this research.The findings of this study suggest that Zulfikar Ahmad Naqshbandi's definition of love for Allah Swt. is correct: deep love for Allah Swt. is a proof of flawless faith. This love endures through the ages, undeterred by how life's circumstances change constantly. Marriage in Ta'aruf is a sign of being a lover of Allah SWT with an approach to love for Him. By abstaining from the forbidden and following His instructions. Then offer what has been predetermined to Allah Swt.
Pengaruh Menghafal Al-Qur'an terhadap Pembentukan Kecerdasan Spiritual Santri Pondok Pesantren Darul Musthofa dalam Perspektif Tafsir An-Nur Tresa Amelia; Adenan Adenan
Tabsyir: Jurnal Dakwah dan Sosial Humaniora Vol. 7 No. 2 (2026): April : Tabsyir: Jurnal Dakwah dan Sosial Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/tabsyir.v7i2.3340

Abstract

This study aims to analyze the influence of Qur’an memorization activities on the development of spiritual intelligence among students at Darul Muthofa Islamic Boarding School from the perspective of Tafsir An-Nur by T.M. Hasbi Ash-Shiddieqy. Spiritual intelligence is understood as the ability to discover the meaning of life, develop noble character, maintain inner peace, and strengthen closeness to Allah through the process of tazkiyah al-nafs. This study employs a descriptive qualitative method with a maudhu’i exegetical approach. Data were obtained through observations and interviews with individuals involved in the implementation of the tahfiz program and the students’ spiritual activities. The data were then analyzed based on the interpretation of relevant Qur’anic verses in Tafsir An-Nur. The findings indicate that Qur’an memorization contributes to the development of students’ spiritual intelligence through habituation of worship, discipline, patience, self-control, and strengthening of Prophetic manners. Consistent memorization not only improves students’ ability to read and remember Qur’anic verses but also encourages the internalization of Qur’anic values in daily behavior. Tafsir An-Nur emphasizes that interaction with the Qur’an should be accompanied by understanding, practice, and purification of the heart. Therefore, the tahfiz program contributes to developing balanced spiritual character among students and supports their pursuit of success in both worldly life and the Hereafter.
Co-Authors . Suhartono Abdul Fatah Achmad Fawaid Hasan Aghnini, Hanim Agus Luthfi Agus Sumanto Aisah Jumiati Aisiyah Andini Rahmasari Akhmad Munir Alifian, Desta Angling Agustin Pawiengla Anifatul Hanim Badara Shofi Dana Badjuri Badjuri Coniq Putri Andinata Darma, Reza Dwi Darmanto, Erlambang Budi Deasy Wulandari Deasy Wulandari Diana Sari Harahap Doni Waluyo Duwi Yunitasari Dwi Perwitasari Wiryaningtyas Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Elvida Wati Hasibuan Erlambang Budi Darmanto Erlambang Budi Darmanto Erman Arif Ezra, Pradipta Imam Fadiatul Ismaniah Fajar Afandi Fajar Wahyu P Fajar Wahyu Prianto Fajar Wahyu Prianto Ferlianto Putro Dwi Nurwahyu Fitri Rusdianasari Fivien Muslihatinningsih Ghaluh Hermawati Safitri Handayani Novika Sari Hanim Aghnini Hasti Aringga Suminar I Wayan Subagiarta Kasron Nasution Katimin Katimin Lilis Yuliati Lilis Yuliati Linawati Linawati Luh Putu Suciati Meila Nasih Amlauni Mitta Syahrani Ritonga Mochamad Miftahul Huda N. Ari Subagio N. Ari Subagio Nanik Istiyani P. Edi Suswandi Priyanto, Fajar Puspita, Desi Dwi Prabaswara Qoriah, Ciplis G Rebecca Stephani Ririn Irmadariyani Ririn Irmadayani salahuddin harahap Salianto Salianto Sebastiana Viphindrartin Seli Ika Setia Tantri Siti Komariah Siti Komariyah Siti Komariyah Subagio, Ari Suhartono Suhartono Suparman Suparman Suraya, Rani Susanti P, Susanti P Susanti Prasetiyaningtiyas Susanti Prasetiyaningtiyas Susanti Prasetiyaningtiyas Susilawati Susilawati Syara Aulia Febiatillah Teguh Hadi Priyono Thomas Soseco Tresa Amelia Umi Cholifah umi cholifah Wahyu Prianto, Fajar Wibisono, Sunlip Yuli Safitri Yunita Satya Pratiwi Yunita Satya Pratiwi Zainuri Zainuri