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Pengaruh Price Earning Ratio (PER), Current Ratio (CR), Total Asset Turnover (TAT), Net Profit Margin (NPM), dan Debt To Equity Ratio (DER) Terhadap Return Saham Syariah yang Terdaftar di Bursa Efek Indonesia: Perusahaan Sub Sektor Makanan dan Minuman Periode Januari - Desember Tahun 2023 Nessa Amanah; Idwal B; Herlina Yustati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5191

Abstract

The aim of this research is to determine the influence of the Price Earning Ratio (PER), Current Ratio (CR), Total Assets Turnover (TAT), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) partially on Sharia Stock Returns Food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period January-December 2023. This type of research is quantitative research in the form of comparative and time series. The method used in the data collection technique in this research is a purposive sampling data collection technique and the data used in this research is quantitative  data. The data collection techniques used are library research and documentation. From the research results it can be concluded as follows: 1. The PER variable has a positive and significant effect on Sharia Stock Returns. 2. The CR variable has a not positive and significant effect on Sharia Stock Returns. 3. The TAT variable has a positive and significant effect on Sharia Stock Returns. 4. The NPM variable has a positive and significant effect. significant on Sharia Stock Returns 5. The DER variable has a not positive and significant effect on Sharia Stock Returns
Penerapan Akad Rahn dalam Transaksi Gadai Lahan Pertanian Menurut Perspektif Ekonomi Islam (Studi pada Desa Tanjung Agung Kecamatan Ulu Musi Kabupaten Empat Lawang) Wina Afrika; Idwal B; Uswatun Hasanah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.29034

Abstract

This study aims to examine the implementation of the rahn (pledge) contract in agricultural land pawn transactions in Tanjung Agung Village, Ulu Musi District, Empat Lawang Regency. The background of this research is based on the fact that the practice of pawning agricultural land in the village is still carried out informally, mostly through verbal agreements and mutual trust. This research uses a qualitative method with data collection techniques consisting of observation, interviews with 14 informants, and documentation. The results of the study indicate that the implementation of the rahn contract in Tanjung Agung Village has fulfilled the pillars and conditions of pledge in Islam, which include the pledger (rahin), the pledgee (murtahin), the pledged asset in the form of agricultural land, a clear amount of debt, and the sighat (offer and acceptance), although most transactions are conducted without written documentation. During the pawn period, the land is fully managed by the pledgee, and the harvest becomes their right. From the perspective of Islamic economics, this practice is generally in accordance with sharia principles as it is based on mutual consent between both parties, although it still has weaknesses in terms of documentation and legal protection. The study recommends the need for written agreements and the involvement of witnesses or village authorities to minimize the risk of disputes