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<![CDATA[Pengaruh Debt To Equity Ratio (DER), Return On Equity (ROE), dan Earning Per Share (EPS) Pada Indeks Saham Syariah ]]>
<![CDATA[Diah Ayu Nawang Wulan]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7678076
<![CDATA[This research aims to examine the effect of Return On Equity (ROE), Deb to Equity Ratio (DER), and Earning Per Share (EPS) which are several financial ratios used to see a company's performance effectively and efficiently. Withdrawal of research samples using purposive sampling. The sample used is 10 issuers in the Islamic consumer goods industry sector on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021 with a secondary data source in the form of annual financial reports. This study discusses the extent to which the financial ratios of these Islamic issuers affect stock prices so that they are expected to contribute to future investor analysis and decision making in investing and improving company performance in the future. By using multiple linear analysis method, the results of the study simultaneously show that ROE, DER and EPS have a significant effect on stock prices. Meanwhile, the partial test results show that only ROE and DER have no significant effect on stock prices, while the EPS ratio has a significant effect on stock prices. Therefore, Islamic issuers must maintain company performance, especially in generating profits. Profit achievement is the main indicator of investor interest in investing which will affect sharia stock prices to rise and have positive prospects.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga Dan Non Performing Financing Terhadap Return On Assets (Roa) Pada Bank Umum Syariah Di Indonesia ]]>
<![CDATA[Inka Triya Septiyani Dewi]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 5 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7740427
<![CDATA[This research is intended to determine, analyze and describe the effect of Third Party Funds and Non-Performing Financing on Return On Assets at Islamic Commercial Banks in Indonesia for the 2017-2021 period. The data used in this research is descriptive quantitative. This study uses secondary data taken from annual financial report data at Islamic Commercial Banks in Indonesia which are at the OJK and the official website of each bank for the 2017-2021 period. In the data analysis process, the software used is SPSS 21 which consists of descriptive statistical analysis. , classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity), multiple linear regression test, and hypothesis testing (determination test, partial t test and simultaneous F test). The results of this study partially, DPK has no effect on ROA. And NPF has a positive influence on ROA. While the results of the simultaneous test can be concluded that the results of this study are good fit, which means that DPK and NPF simultaneously have a positive and significant effect on ROA.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah terhadap Profitabilitas Return On Assets (ROA) pada PT Bank Syariah Indonesia Tbk (BSI) Periode 2015 – 2022 ]]>
<![CDATA[Rica Octavia Trinanda]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 5 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7752772
<![CDATA[This research was conducted aiming to determine the effect of mudharabah financing on the profitability of Islamic banks proxied by ROA (Return On Assets) with case studies on Indonesian Islamic banks for the 2015-2022 period. The method in this study uses a descriptive method with a quantitative approach. The data source used by the researcher is a secondary data source, namely the data obtained in this study are financial reports for quarters 1 to 4 at PT Bank Syariah Indonesia Tbk (BSI) for the period 2015 – 2022. The sampling method used purposive sampling. Data analysis techniques use classical assumption tests (Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test). Furthermore, hypothesis testing (test statistic t, test statistic f, and test the coefficient of determination) with the help of SPSS version 16.0 for windows. Based on the tests that have been carried out, that mudharabah financing on the level of ROA obtained a result of 62.7%. These results indicate that mudharabah financing affects 62.7% of the profitability of Bank Syariah Indonesia, and the remaining 37.3% is influenced by other factors that are not present in this study. Thus the effect of mudharabah financing on profitability shows a result of 62.7% and is significant. So it can be concluded that mudharabah financing has a positive effect on the profitability of Bank Syariah Indonesia in the 2015-2022 period.]]>
<![CDATA[Implementasi Manajemen Risiko Dalam Dunia Perbankan Syariah ]]>
<![CDATA[Siti Hajar]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 5 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7756555
<![CDATA[Every business activity is inseparable from risks that can interfere with business continuity, including in sharia banking business activities. The characteristics of products and services in Islamic banking require identification, measurement, monitoring and risk management functions in accordance with these activities. Islamic banks always face various types of risks with various complexities inherent in their business activities. Therefore, the application of risk management in Islamic banking is one of the most important things to be applied to identify, measure, and control the various risks that will be faced. Through this paper, we discuss the theoretical risk management of Islamic banking in Indonesia and its implementation. In this journal, we also discuss the classification of risk in Islamic banks as well as the implementation of risk management agreements in Islamic banks.]]>
<![CDATA[Analisis Transaksi Akad Istishna’ dalam Praktek Jual Beli Online ]]>
<![CDATA[Rani Maylinda]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7785395
<![CDATA[Along with the development of technology in making transactions that are increasingly developing, there are many conveniences for people to shop. such as selling bells online known as e-commerce. By concluding that buying and selling transactions on shopee, tokopedia, lazada, bibli, bukalapak e-commerce have been widely used by the public today. Online buying and selling is buying and selling with a purchase system by ordering and paying at the beginning, in the middle, or at the end with a predetermined grace period using technological sophistication. There are also contracts used such as istisna contracts in carrying out this transaction. The purpose of this study is to examine more deeply the istisna contract in online buying and selling transactions. This paper uses a qualitative method with a descriptive approach. The analysis used uses content analysis, with more depth to the information found. The results of this study found out buying and selling transactions in Islam with istisna contracts, the basis of Shari'a, istisna parallel, and how the transaction formed.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Laba Bersih PT Bank Rakyat Indonesia Syariah Tbk Tahun 2011-2020 ]]>
<![CDATA[Siti Nuraminah]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7785845
<![CDATA[increase the level of income earned. This will ultimately increase the net income of the bank will be able to face competition while simultaneously expanding the market and the continuity of the bank's business will be more guaranteed. with an even level of income earned by each product with a not too distant comparison, it will make the bank's position more stable and at the same time optimize profit achievement. This study was designed using quantitative methods. The data collection technique uses secondary data, namely the annual financial statements of PT Bank Rakyat Indonesia Syariah Tbk using three variables, namely two independent variables and one dependent variable. The independent variable or independent variable is mudharabah financing and musyarakah financing, while the dependent variable or dependent variable is the net profit of PT Bank Rakyat Indonesia Syariah Tbk in 2011-2020. Based on the results of the study, partially the independent variable, namely mudharabah financing, has no effect on net income at PT Bank Rakyat Indonesia Syariah Tbk for the 2011-2020 period. Meanwhile, musyarakah financing has a significant and significant effect on net profit at PT Bank Rakyat Indonesia Syariah Tbk for the 2011-2020 period. However, mudharabah financing and musyarakah financing simultaneously or simultaneously have an effect or significant impact on net income at PT Bank Rakyat Indonesia Syariah Tbk for the 2011-2020 period.]]>
<![CDATA[Analisis Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Rasio Profitabilitas (ROE) Return On Equity ]]>
<![CDATA[Andika Yanuar Ramadani]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 7 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7802080
<![CDATA[The research this study aims to find out and analyze how the influence of mudharabah financing and musyarakah financing on the level of profitability at PT Bank Muamalat Indonesia, Tbk with the variable studied is Return On Equity. This study uses monthly financial report data taken in the 2018-2021 period published on www.ojk.go.id. The independent variable (X) used in this study includes: mudharabah financing and musyarakah financing. The dependent variable (Y) used in this study is Return On Equity (ROE). The method used is descriptive statistical analysis method, multiple linear regression analysis, simultaneous test (F test), partial test (t test), and the data is processed using SPSS 25 software. The embodiment, the results of the mudharabah financing t test have no effect on Return On Equity , however, the partial Musyarakah financing (t test) has an effect on Return On Equity, and the simultaneous test of Mudharabah and Musyarakah financing has an effect on Return On Equity of PT Bank Muamalat Indonesia.]]>
<![CDATA[Analisis Mekanisme dan Penerapan Pengelolaan Dana Pensiun Syariah Terhadap Fatwa DSN-MUI NOMOR 88/DSM-MUI/XI/2013 Pada Bank BTPN Syariah ]]>
<![CDATA[Alivia Nurhasanah]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7865530
<![CDATA[This study intends to determine the System and Implementation of Sharia Annuity Assets for administrators according to the DSN MUI Fatwa Number 88/DSN-MUI/XI/2013 at Bank BTPN Syariah. This research uses a qualitative descriptive case study research. According to the author's analysis, the results of the Sharia Pension Fund Management Mechanism at Bank BTPN Syariah are very straightforward. Starting with a salary transfer from Bank BTPN Syariah to PT TASPEN. From there the customer has the option to choose Sharia Pension Fund Services at Bank BTPN Syariah, such as financing through a Murabahah or Ijarah contract or a Pension Payment Partner through Mudharabah Muthlaqah Implementation of Sharia Pension Fund Management in accordance with DSN MUI Fatwa Number 88/DSNMUI/XI/2013 at the Bank Sharia BTPN, except for PT TASPEN participant membership provisions.]]>
<![CDATA[Penerapan PSAK No.109 Tentang Pelaporan Keuangan Akuntansi Zakat/Infaq/Sedekah Pada Badan Amil Zakat Kabupaten Karawang Tahun 2021 ]]>
<![CDATA[Gina Sonia]]>;
<![CDATA[Wirman Wirman]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7885970
<![CDATA[The zakat collection agency functions to collect, distribute and use zakat, infaq/alms, manage it in a professional, open and in accordance with financial resporting standards because these funds will be accounted for. The standard used by PSAK 109 explains the Accounting for Zakat, Infak, and Alms, the aim is to find responses regarding all the provisions of PSAK 109. This study aims to determine the process of financial reporting for Baznas, Karawang city in applying PSAK 109. This method uses a quantitative method. Secondary data is document. The document contains a government regulation law and financial reports for 2021. Baznas Karawang Regency has adopted Accounting Standard Regulation 109 regarding Financial Reporting Accounting for Zakat, Infak/alms. then they must comply with these standards in reporting financial and accounting zakat, infaq, or alms they receive.]]>
<![CDATA[Analisis Pembiayaan Istishna dan Musyarakah Terhadap Laba Bank Rakyat Indonesia (Bri) Syariah ]]>
<![CDATA[Alya Suci Faridhah Safitri]]>;
<![CDATA[Wirman Wirman]]>;
<![CDATA[Adhityo Dwi Nugraha]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
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DOI: 10.5281/zenodo.7929757
<![CDATA[This study aims to determine the results of the analysis on the effect of istishna and musharaka on profits at Bank Rakyat Indonesia (BRI). In terms of doing business, there are several mindsets in our society, one of which is cooperation. Cooperation is carried out with other banks so that the bank can compete. The results of this cooperation will later be used to finance investment and also working capital in returning capital from the bank. This case study was conducted at Bank Rakyat Indonesia (BRI). This study uses a quantitative method which uses sources from literature studies and present the numeric data of analysis. The results of this analysis are musharaka which has a positif and have a significant effect on profits at BRI Bank. Meanwhile, the istishna have the same results which is positive and a significant effect on Bank Rakyat Indonesia's profit.]]>
