Muh. Alim Fasieh
Institut Agama Islam Negeri Parepare

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The effect of sharia supervisory board (DPS), board of directors, and board of commissioners on the financial performance of sharia people financing (BPRS) Ahmad Fahrurrozi; Muh. Alim Fasieh
Indonesian Journal of Islamic Economics Research Vol 2, No 1 (2020): Indonesian Journal of Islamic Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v2i1.3560

Abstract

This study aims to determine the effect of the Sharia Supervisory Board (DPS), the board of directors, and the board of commissioners on the financial performance of BPR Syariah in Sleman Regency 2013-2018. The dependent variable is financial performance proxied by Return on Assets (ROA), while the independent variable is the Sharia Supervisory Board, Board of Directors, and Board of Commissioners. The data analysis technique in this study uses panel data analysis techniques with the Least Square Panel method. The results show that the Sharia Supervisory Board (DPS), the board of directors, and the board of commissioners simultaneously influence the financial performance of BPR Syariah. Then the partial test results show that the Sharia Supervisory Board does not affect the financial performance of Sharia BPRS. At the same time, the Board of Directors has a positive effect on Sharia financial performance, and the Board of Commissioners hurts BPR Syariah.
The Implementation of the Mukhabarah Contract and Its Impact on Farmers’ Well-being in Mallongilongi Village Wanda Wulandari; Muh. Alim Fasieh; H. Mukhtar Yunus; Jumaedi Nagga
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10245

Abstract

This study aims to analyze the implementation of the mukhabarah contract and its impact on farmers’ welfare in Mallongilongi Village. The background of this study is based on the discrepancy between profit-sharing practices in the field and the principles of justice in Islamic economics. This study employs a qualitative approach using a case study design. Data were collected through observation and interviews, then analyzed descriptively. The results indicate that mukhabarah practices are still dominated by verbal agreements without clear documentation, potentially leading to a lack of transparency in profit-sharing. Additionally, a tendency toward profit-sharing that is not yet fully fair was identified, which impacts the low level of well-being among some farmers. From an Islamic economic perspective, these conditions do not yet reflect the principles of justice, balance, and public interest. Strengthening the understanding of Sharia contracts and improving the profit-sharing system to make it fairer are necessary, and these should serve as the foundation for further research.