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Determination of The Ujrah of Gold Paid Goods at Mandiri Sharia Bank (BSM) Batusangkar Elimartati Elimartati; Muhammad Rizky Prima Sakti; Hebby Rahmatul Utamy; Utari Aulia Rifmadani
JURIS (Jurnal Ilmiah Syariah) Vol 20, No 2 (2021)
Publisher : Institut Agama Islam Negeri Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.344 KB) | DOI: 10.31958/juris.v20i2.4686

Abstract

This study analyzes the cost determination for a gold pawn ujrah at the branch of Banque Syariah Mandiri Batusangkar. This type of research is field research with qualitative methods. The analysis technique is based on the Fatwa DSN and the theory advanced by Rozalinda. The research results explain that the implementation of the gold pledge at the branch of Bank Syariah Mandiri Batusangkar in accordance with the Standar Operasional Prosedur (SOP) that have been set by the Bank. The costs of administration, maintenance and storage of the pledged goods are determined according to the amount of the customer's loan, the level of fees also depends on the amount of customer loans. So this is not in line with Fatwa DSN No. 25/DSN-MUI/III/2002 regarding Rahn, in point four, stated that maintenance and storage charges should not be based on loan amount. It is also not in line with the theory advanced by Rozalinda that the administration of administrative costs is based on the weight of the gold, the cost of maintaining and storing or renting the premises according to the content of the gold.
Comparative Analysis of Liquidity Ratios in the Renewable Energy Subsector Achmad Fawaid; Siti Nur Azizatul Luthfiyah; Slamet Wijiono; Muhammad Rizky Prima Sakti; Mohd Shahid Mohd Noh
Relasi : Jurnal Ekonomi Vol 22 No 1 (2026): Januari - Juni
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v22i1.1941

Abstract

This study aims to analyze the financial performance of PT Pertamina Geothermal Energy Tbk and PT Alamtri Resources Indonesia Tbk during the 2021-2025 period using a liquidity ratio approach including the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (ChR). The research method used is a quantitative method with secondary data obtained from the company's financial statements published through the Indonesia Stock Exchange (IDX) and annual reports. The data analysis technique is carried out by calculating and comparing the liquidity ratio values ​​between the this companies during the 2021-2025 period. The research results show that PT Alamtri Resources Indonesia Tbk's liquidity performance is excellent and continues to improve annually. A slight decline occurred in 2023, but significant progress has been made. Meanwhile, PT Pertamina Geothermal Energy is generally performing well, with excellent ratings across all its ratios. Despite a decline in 2022, the company has managed to achieve a strong and sustainable recovery through 2025. This study recommends that the two companies maintain their excellent liquidity performance going forward to avoid a downgrade in their financial performance rating.