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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah YUME : Journal of Management ACCOUNTHIK : Journal of Accounting and Finance JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah Wahana Pendidikan Bulletin of Indonesian Islamic Studies

Wirman Wirman

Unknown Affiliation

Author-ID : 3248245

Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Social Sciences Other

Published : 33 Documents Claim Missing Document

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Pengaruh Financing To Deposit Ratio (FDR) Dan Tingkat Bagi Hasil Deposito Mudharabah Terhadap Pertumbuhan Deposito Mudharabah Pada Bank Umum Syariah Di Indonesia Alipah Alipah; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 3 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The purpose of this study is to find out and explain how the Effect of Financing to Deposit Ratio (FDR) and Profit Sharing Rate of Mudharabah Deposits to Growth of Mudharabah Deposits simultaneously and partially in Islamic Commercial Banks in Indonesia. This study uses a causal associative design. The population is 11 Islamic Banks in Indonesia, and the whole is observed. The observation period is from 2013 to 2015, so there are 33 units of analysis together. The sample for this study used a census sampling technique or sampling saturatedData processing uses multiple linear regression with the help of the software program SPSS. The test was carried out using multiple linear regression analysis, which is a method commonly used to examine the relationship between a dependent variable and several independent variables. The results of the study show that the Financing to Deposit Ratio (FDR) and the Profit Sharing Rate of Mudharabah Deposits, both simultaneously and partially affect the Growth of Mudharabah Deposits in Islamic Commercial Banks in Indonesia.

Persepsi dan Minat Mahasiswa Jurusan Akuntansi TerhadapMata Kuliah Akuntansi Syariah Rika Amelia; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 3 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This research aims to find out how the perceptions and interests of students majoring in accounting towards sharia accounting courses. For this study using a qualitative method approach. The location of this research was conducted at the Faculty of Economics and Business of Karawang Singaperbangsa University. And for data collection using a questionnaire and distributed to 50 respondents. Testing this hypothesis using regression analysis. The result is that simultaneously student perceptions and student interests have a significant effect on sharia accounting courses. Partially, student perceptions and student interests have a positive effect on sharia accounting courses.

Analisis Pengaruh Pembiayaan Bagi Hasil Mudharabah dan Musyarakah Terhadap Pendapatan Bagi Hasil Di Bank Muamalat Indonesia Periode 2017- 2021 Ervina Aulia Budiman; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 3 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Mudharabah dan musyarakah adalah dua prinsip penting dari penerapan ekonomi Islam di bidang perbankan Islam (bagi hasil). Kesepakatan bisnis semacam ini mencontohkan gagasan Islam dalam mencapai keadilan sosial dengan struktur bagi hasil. Maka dari itu, pembiayaan bagi hasil harus dikelola dengan sangat terampil karena diharapkan dapat memperluas kontribusinya terhadap pendapatan bank syariah. Penelitian ini bertujuan yaitu untuk melihat pengaruh simultan dan signifikan pembiayaan musyarakah dan pembiayaan mudharabah terhadap bagi hasil. Kuantitatif Asosiatif merupakan merupakan metode yang menentukan hubungan antara dua atau lebih variable dan menjadi metode yang dipakai dalam metode ini. Sebanyak 20 data dan sampel dari laporan keuangan triwulan pada bank umum syariah di Indonesia yaitu Bank Muamalat Indonesia. Data diambil dari situs OJK pada periode 2017-2021. Untuk menguji penelitian ini menggunakan Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedasitas, dan Uji Autokorelasi) serta Uji Asumsi Regresi Berganda dengan menggunakan SPSS 25. Kesimpulan dari penelitian ini memberikan hasil bahawa tidak ada pembiayaan mudharabah dan musyarakah tidak ada hubungan signifikan dan parsial terhadap pendapatn bagi hasil.

Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Roa) Pada Bank Syariah Indonesia Periode 2017-2021 Meyliani Anggie S; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Muslims follow sharia guidelines by behaving in an equivalent way in life. The economy in Indonesia is mostly engaged in the banking sector, almost all financial activities are related to banking in order to assist business actors when managing their finances to analyze the effect of mudharabah financing and musyarakah financing on profitability (ROA) at Indonesian Sharia Banks is the purpose of this study. The method required by the author is to use a quantitative descriptive method and the population is quarterly financial report data by Bank Syariah Indonesia for a period of five years during the 2017-2021 period. The results of the research examined by the authors show that: (1) partially, mudharabah financing has a negative and significant effect on the profitability of Return On Assets (ROA) at Bank Syariah Indonesia in the 2017-2021 period. The recognition is guaranteed on a sig. 0.000 < 0.05 and t count = -6.196 < t table = 2.110. (2) musyarakah financing has a significant positive effect on the profitability of Return On Assets (ROA) at Bank Syariah Indonesia with a nominal sig. 0.003 < α 0.05 and t count = 3.464 > t table = 2.110. (3) simultaneously, mudharabah financing and musyarakah financing have a significant influence on the profitability of Return on Assets (ROA) at Bank Syariah Indonesia for the 2017-2021 period. this is evident in the nominal sig. 0.000 < α 0.05 and f count = 45.169 > f table 3.55.

Pengaruh Pendapatan Mudharabah Dan Musyarakah Terhadap Profitabilitas (ROA) Bank Syariah Mandiri Periode 2015-2020 Firdaus Ananta Ababiel; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The purpose of this study was to determine the effect of Mudharabah Income and Musyarakah Income on Profitability (ROA) at Mandiri Syariah Banks listed on the Indonesia Stock Exchange. The object of this research is Bank Syariah Mandiri on the Indonesia Stock Exchange. The samples in this study were 6 samples obtained from the financial statements of Bank Syariah Mandiri for the period 2015 to 2020 using a saturated sampling technique. From the research results using the coefficient of determination test (R Square) the results obtained are 94.8% Mudharabah Income and Musyarakah Income jointly affect Profitability, while the remaining 5.2% is influenced by other factors not examined, for example FDR, NFR, Inflation and others. Based on the results of the t (partial) test for the Mudharabah Income variable, it was obtained sig 0.105 > 0.05 and the calculated t value of Mudharabah Income was -2.296 <t table 3.18 so it can be concluded that Mudharabah Income has no effect on Profitability. Musyarakah income obtained sig 0.068 > 0.05 and the t value of Musyarakah income is 2.794 <t table 3.18 so it can be concluded that Musyarakah income has no effect on profitability. And from the F test (simultaneous) obtained sig 0.012 <0.05 and Fcount 27.294 > Ftable 3.28, it can be concluded that Mudharabah Income and Musyarakah Income simultaneously influence the Profitability of Mandiri Syariah Banks Listed on the Indonesia Stock Exchange.

Pengembangan Teori dan Praktek Akuntansi Syariah Di Indonesia Rabiahaladawiyah Rabiahaladawiyah; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Accounting practice in Indonesia initially only implemented a conventional-based accounting system, but over time with the majority of Indonesian people adhering to Islam this led to the emergence of sharia accounting in Indonesia, because the system taught by Islam requires a system that is fair, honest, and avoids from usury. This is inversely proportional to conventional accounting which contains ribawi elements in it, for this reason the development of sharia accounting theory and practice is very important to educate the public that sharia accounting is a solution for Islamic communities in complying with and implementing Islamic Shari'a. This research uses descriptive analysis method in its preparation, so this study aims to explain some important points related to sharia accounting practice and theory in Indonesia. Thus, the sharia accounting theory studied by the author aims to maintain Allah's sharia both conceptually and practically.

Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Murabahah Terhadap Profitabilitas (Pada Bank Umum Syariah Di Indonesia) Lala Apriani; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This research was conducted to examine the effect of the variable mudharabah financing and murabahah financing on the profitability of Islamic commercial banks registered at Bank Indonesia (BI) for the 2018-2020 period. The population used in this study is a quarterly financial report at Bank BRI Syariah, Bank Muamalat Indonesia and Bank BNI Syariah and the sampling technique in this study used a purposive sampling technique. Data is obtained by accessing the Financial Services Authority's website (www.ojk.go.id). Data analysis techniques in this study used the classical assumption test, hypothesis testing and multiple linear regression analysis tests. The results showed: (1) Mudharabah has a positive and significant effect on profitability and (2) Murabahah has a positive and significant effect on profitability.

Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia Wida Ayu Ningsih; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to determine how much influence mudharabah and musyarakah financing have on profitability by using the Return On Assets (ROA) ratio. The objects in this study were the financial reports of Islamic Commercial Banks for the quarterly period 2017-2020 of 3 Islamic Commercial Banks and 48 financial statements were taken as a sample. In this study, the samples were taken using a purposive sampling technique. The method used for data collection uses secondary data. The analysis used uses multiple linear regression. The results showed that mudharabah and musyarakah financing simultaneously had a significant effect on profitability. The partial test results show that mudharabah financing has a significant positive effect on profitability while musyarakah financing also has no positive effect on profitability.

Pengaruh Pembiayaan Mudharabah dan Pembiayaan Murabahah Terhadap Laba Bersih Pada Bank Mega Syariah Tahun 2019-2021 Nisrina Hasna Luthfitah; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to test how much influence Mudharabah and Murabahah Financing has on Net Profit at Bank Mega Syariah for the 2019-2021 period. The population and sample in this study are the Monthly Financial Statements of Bank Mega Syariah, January 2019- December 2021, which total 36 data. The analytical method used in this study is using descriptive analysis method, classical assumption test, multiple linear regression analysis, hypothesis testing which is processed using SPSS version 22. The results of this study indicate that the independent variable Mudharabah and Murabahah simultaneously influences the dependent variable Profit Clean.financing Mudharabah has no partial effect on net income.financing Murabaha has a partial negative effect on net income.

Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Musyarakah Terhadap Return On Assset Pada bank Umum Syariah Di Indonesia Periode 2015-2020 Intan Arba S; Wirman Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to analyze the effect of mudharabah, murabaha and musyarakah financing on the level of profitability in banks by using the Return on Assets (ROA) ratio simultaneously and partially. The data in this study are the financial statements of Islamic banking in Indonesia with a purposive sampling technique and obtained a sample of 5 samples of 30 data. For the dependent variable (Y) of this study is Return On Assets (ROA). For the independent variable (X) includes: Murabahah, Mudharabah, and Musyarakah. The method used is a quantitative research method. The data source is secondary data using SPSS 21 data processing analysis. The data analysis method used in this study is multiple linear regression. The results of this study indicate that mudharabah financing partially has no significant negative efffect on the level of profitability, while murabahah partially has a positive effect on the level of profitability. Musyarakah financing has a significant positive effect on profitability.

Co-Authors Adhityo Dwi Nugraha Alipah Alipah Alivia Nurhasanah Alya Suci Faridhah Safitri Andika Yanuar Ramadani Anggi Aulia Putri Diah Ayu Nawang Wulan Dony Firmansyah Arizal Gustavo Ervina Aulia Budiman Firdaus Ananta Ababiel Gina Sonia Inka Triya Septiyani Dewi Intan Arba S Juan Marshaputra Khoidir Khoidir Lala Apriani Meyliani Anggie S Nabila Amini Nisrina Hasna Luthfitah Qory Qurotulaeni Rabiahaladawiyah Rabiahaladawiyah Rani Maylinda Regita Azkia Putriadi Rica Octavia Trinanda Rika Amelia Salsa Mey Lenzya Sayyidati Mutmainnah Siti Hajar Siti Nuraminah Siti Yuningsih Suteja Syntia Priyandini Wida Ayu Ningsih Yonaya Salma Yuliana Fitri Zaitun Saftia

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