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All Journal ILTIZAM Journal of Sharia Economic Research Jurnal Manajemen Keuangan Syariah
Agusriandi
UIN Sulthan Thaha Saifuddin Jambi
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tinjauan Maqoshid Syariah pada Marketplace Otomotif (Studi Komparatif pada OLX dan OtoDeals) Saijun; Syahril Ahmad; Victor Diwantara; Agusriandi
ILTIZAM Journal of Shariah Economics Research Vol. 6 No. 1 (2022): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

This research aims to review the practice of buying and selling in automotive marketplaces in Indonesia based on the maqoshid sharia aspect. The marketplace cases are taken from OLX and OtoDeals. Content analysis on the marketplace is used to describe the object of research, while the normative descriptive method is used to review the maqoshid sharia aspects. The results of the study show that in general the two marketplaces already support the maqoshid sharia aspect, but there are still aspects such as hifzul maal such as the certainty of the originality of goods and using riab as payment term
Pengaruh Anggaran Biaya Operasional dan Anggaran Pendapatan terhadap Kinerja Keuangan pada Pt. Sinar Mas Smart Tbk erma novalina; Efni Anita; Agusriandi
Manajemen Keuangan Syariah Vol. 3 No. 1 (2023): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

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ABSTRACT The purpose of this study was to analyze the effect of operating expense budget and revenue budget on financial performance at PT Sinar Mas SMART Tbk. This research is a type of quantitative research. The sample uses purposive sampling method, namely the company's Gross Profit Margin (GMP) as well as the operating expense and revenue budgets for the 2015-2021 period. The data were analyzed by multiple linear regression and hypothesis testing using the t-test and R2 test with the help of SPSS 24.0 for windows software. The results showed that: The Operating Cost Budget partially has a significant effect on financial performance, this can be seen from the significance value (P Value) 0.003 which is smaller than 0.05. Budget Revenue partially has a significant effect on financial performance with a significance level (P Value) of 0.006 which is smaller than 0.05. And the contribution value of the coefficient of determination (Adjusted R-Square) of 0. 803 which means that the variation that occurs in the dependent variable (Financial performance) is 80.3% influenced by the independent variable (Operating cost budget and revenue budget) the rest is 19.7% (100% - 80.3%) while the rest is influenced by other factors. Keywords: Operating Expense Budget, Revenue Budget, Financial Performance
Co-Authors Efni Anita erma novalina Saijun Syahril Ahmad Victor Diwantara