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

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Pengaruh Pembiayaan Mudharabah terhadap Profitabilitas Pada PT.Bank Muamalat Indonesia Tbk Periode 2013-2020 Anggi Aulia Putri; Wirman Wirman
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1354

Abstract

Abstrak Penelitian ini dilakukan bertujuan untuk mengukur seberapa besar pengaruh Pembiayaan Mudharabah terhadap Profitabilitas pada PT.Bank Muamalat Indonesia,Tbk. Metode yang digunakan untuk penelitian ini adalah metode deskriptif melalui pendekatan kuantitatif. Data yang diperoleh dalam penelitian ini yaitu data sekunder berupa laporan keuangan triwulan PT.Bank Muamalat Indonesia,Tbk. Penelitian ini menggunakan model analisis regresi sederhana melalui tiga uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Berdasarkan hasil penelitian yang telah diperoleh menggunakan program SPSS versi 24 dengan model analisis regresi sederhana menunjukkan bahwa pembiayaan mudharabah berpengaruh terhadap profitabilitas pada PT.Bank Muamalat Indonesia,Tbk namun pengaruhnya sangat rendah. Hal tersebut dibuktikan dengan nilai sig sebesar 0.011 < 0,05 dan nilai t hitung 2.727 > t tabel 2.042. Kata Kunci: Pembiayaan Mudharabah, Profitabilitas, Akuntansi Syariah. AbstractThis study aims to measure how much influence Mudharabah Financing has on Profitability at PT. Bank Muamalat Indonesia, Tbk. The method used for this research is descriptive method through a quantitative approach. The data obtained in this study are secondary data in the form of quarterly financial statements of PT. Bank Muamalat Indonesia, Tbk. This study uses a simple regression analysis model through three classical assumption tests, namely normality test, multicollinearity test, and heteroscedasticity test. Based on the results of research that has been obtained using the SPSS version 24 program with a simple regression analysis model, it shows that mudharabah financing has an effect on profitability at PT. Bank Muamalat Indonesia, Tbk but the effect is very low. This is evidenced by the sig value of 0.011 < 0.05 and the t arithmetic value of 2.727 > t table 2.042. Keywords: Mudharabah Financing, Profitability, Syariah Accounting.
The Influence of Indonesian Religious Youtuber in Socializing Interfaith Dialogue Zaitun Saftia; Wirman Wirman
Bulletin of Indonesian Islamic Studies Vol. 4 No. 1 (2025): Bulletin of Indonesian Islamic Studies
Publisher : KURAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/biis.v4i1.1534

Abstract

This article analyzes the content of religious preaching delivered by Habib Ja'far on YouTube, focusing on interfaith dialogue and its impact on the understanding of diversity among viewers. In Indonesia, which is known for its diversity, intolerance often arises where differences are considered negative and subjective truths are imposed. To overcome this, efforts are needed to raise awareness of the importance of respecting differences. One method that has proven effective is religious preaching through social media, such as that carried out by Habib Ja'far, who emphasized the importance of moderation in religion in a country with high diversity. The main problems in this study: First, how is the message of religious moderation conveyed by Habib Ja'far on YouTube? Second, how do viewers react to the preaching? Third, how much does Habib Ja'far's religious preaching content contribute to shaping the understanding of diversity among viewers? The research method used is qualitative with a content analysis approach, which allows researchers to systematically assess video content and viewer responses through comments on YouTube. The theories applied include religious moderation and digital communication, which are the basis for analyzing the spread of moderation messages in the context of digital platforms. The results of the study show that the positive reaction of the audience to Habib Ja'far's preaching can play a significant role in increasing the understanding of diversity and instilling an attitude of tolerance. Many comments from the audience expressed appreciation for this moderate preaching, which helped them realize the importance of respecting differences. Habib Ja'far's preaching has succeeded in creating an inclusive discussion space where religious diversity is respected, while also demonstrating the potential of social media in effectively disseminating messages of diversity and tolerance in the digital era.
The Modernity and Religious Practices: A Sociological Analysis of the State Islamic University of North Sumatra Students from the 2021–2023 Cohorts Khoidir Khoidir; Wirman Wirman
Bulletin of Indonesian Islamic Studies Vol. 4 No. 2 (2025): Bulletin of Indonesian Islamic Studies
Publisher : KURAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/biis.v4i2.1618

Abstract

This study aims to analyze the influence of modernity on religious practices among students of the State Islamic University of North Sumatra (UINSU) from the 2021–2023 cohorts. Modernity, characterized by the advancement of science, technology, and digital culture, has significantly impacted students’ religious understanding, practices, and the authority of religion. This research employs a qualitative approach using purposive sampling with three participants representing each cohort (2021, 2022, and 2023). Data were collected through in-depth interviews, participatory observation, and document studies, and were analyzed thematically. The findings reveal that modernity presents both opportunities and challenges. On the one hand, digital technology facilitates access to religious information, expands the scope of da’wah, and supports worship practices through reminder applications and online lectures. On the other hand, modernity also creates distractions from social media, encourages individualism, and raises concerns about the validity of religious information. Students respond to these challenges with various strategies, including time management, selective use of technology, and strengthening spiritual awareness. Thus, modernity does not merely weaken religious practices but can also serve as a means of reinforcing religious identity when approached wisely.
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