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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
Pengaruh Tenaga Kerja dan Biaya Produksi Terhadap Pendapatan Masyarakat (Studi pada Petani Kopi di Kelurahan Topos Kabupaten Lebong) Fhatur Heksa Setiawan; Idwal B; Kustin Hartini
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.v10i5.29823

Abstract

This study aims to analyze the effect of labor and production costs on the income of coffee farmers in Topos Village, Lebong Regency. The study uses a quantitative approach with field research methods. Primary data was obtained by distributing questionnaires to respondents. The research population consisted of 431 coffee farmers, and the sample was determined using the simple random sampling technique with the Slovin formula, resulting in 82 respondents. Data analysis included descriptive statistics, data quality testing, reliability testing, normality testing, multicollinearity testing, multiple linear regression analysis, and hypothesis testing using t-tests, F-tests, and the coefficient of determination (R²) with the help of SPSS version 26. The results showed that, partially, the labor variable did not have a significant effect on coffee farmers' income. Conversely, the production cost variable had a positive and significant effect, meaning that the higher the production costs incurred, the higher the income obtained. Simultaneously, both variables, namely labor and production costs, were proven to have a significant effect on the income of coffee farmers in Topos Village. This finding illustrates that production cost management plays a more dominant role than labor in increasing farmers' income.
Implementasi Green Banking dalam Mendukung Transisi Ekonomi Hijau di Indonesia Studi Bank Syariah Indonesia Kantor Cabang Adam Malik Kota Bengkulu Meidhe Ade Maharani; Idwal B; Katra Pramadeka
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.31003

Abstract

This study aims to analyze the implementation of green banking in supporting Indonesia’s transition toward a green economy through a case study at Bank Syariah Indonesia (BSI) Bengkulu Adam Malik Branch. The research is motivated by climate change urgency and Indonesia’s Nationally Determined Contribution (NDC) commitment to reduce greenhouse gas emissions by 29% by 2030. Using a qualitative case study approach, data were collected through interviews and documentation. The analysis employs Edward III’s policy implementation theory and maqāṣid al-sharī‘ah framework. Findings indicate that green banking has not yet been formulated as a specific product but has been integrated through digital banking services, the BYOND by BSI application, e-Emas features, and paperless systems. The implementation aligns with Islamic objectives of protecting wealth and life while supporting sustainable finance.