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Profitability Ratio Analysis in Measuring Financial Performance in Islamic Banking Listed on the IDX (2021-2023) Faizah, Iva; Ariyadi, Ariyadi; Ella May Rina, Dian; Yalil Rezkiani, Elis
Al-Mashrof: Islamic Banking and Finance Vol. 5 No. 2 (2024): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v5i2.24788

Abstract

This research discusses profitability ratio analysis in measuring the financial performance of sharia banking listed on the IDX for the 2021-2023 period. Profitability ratios are the ability of a company to generate profits during a certain period. This ratio also provides a measure of the level of effectiveness of a company's management. The research method used is quantitative descriptive. The results of analysis of profitability ratios such as Net Profit Margin (NPM) and Gross Profit Margin (GPM) from several Islamic banks show significant fluctuations and changes from year to year. Bank Aladin, BTPN and Panin Dubai showed significant variations in their ROA and ROE over the period. Aladin Bank in particular experienced difficulty in generating positive gross profits. This research aims to provide a deeper understanding of the financial performance of Islamic banks and provide recommendations for improving asset and equity management in order to improve the financial performance of these banks in the future.
Compromising Paradigm in the Dialectic of Islamic Civil Law and Customary Law in Central Kalimantan Ariyadi, Ariyadi; Tanjung, Ardi Akbar; Dlaifurrahman, Muhammad; Susilo, Adib
TATHO: International Journal of Islamic Thought and Sciences Volume 2, Issue 4 (2025)
Publisher : International Tatho Academics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70512/tatho.v2i4.146

Abstract

This study aims to describe Islamic family law, Sharia economic law, and customary law in marriage and inheritance practices in Central Kalimantan. This study uses a descriptive qualitative approach with literature studies and normative-sociological studies. The research data sources consist of legislation, the Compilation of Islamic Law (KHI), Islamic economic law literature, and Dayak and Malay customary law documents. Data analysis is interpretative. The results of the study show that the three legal systems interact dynamically. In marriage, Islamic law emphasizes the pillars and requirements of sharia. Meanwhile, Dayak customs add rituals and marriage expenses. This integration becomes both religious and social legitimacy. In inheritance, Islamic law rigidly regulates distribution according to the Qur'an. Meanwhile, customary law emphasizes deliberation and equality. In this context, Sharia economic law provides room for grants or wills. This study emphasizes that the practice of Islamic civil law in Indonesia can be dynamic and contextual even in the midst of existing social, cultural, and state norms.  
Pendampingan dan Peningkatan Kualitas Pengelolaan Administrasi Keuangan pada Usaha Industri Kecil Menengah “Tau Hinje” di Kelurahan Kereng Bangkirai: Assistance and Improvement of the Quality of Financial Administration Management in Small and Medium Industries "Tau Hinje" in Kereng Bangkirai Village Ariyadi, Ariyadi; Jariah, Ainun; Sari, Mita; Sutrisno, Edi; Hidayat, Nanang
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 12 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i12.8752

Abstract

Financial administration management is an important aspect of maintaining the continuity of micro and small businesses. So in seeing the development in the business carried out, orderly financial recording is needed. With accurate and regular financial records, business owners can more easily analyze financial performance and make more appropriate decisions to optimize profitability in business growth. With a better understanding of financial management, business actors can improve their competitiveness and make a greater contribution to the local economy. Thus, efforts to assist and improve the quality of financial administration management are strategic steps to support the development and progress of micro and small businesses in Kereng Bangkirai Village. The purpose of this activity is to improve the quality of financial administration management in small and micro enterprises in Kereng Bangkirai Village. In the context of outstanding students, this activity can be a forum for students to develop competencies and skills in the field of financial administration and community service. As part of the main performance indicators, this activity can be directed to achieve improvements in terms of the quality of financial administration management in small and micro enterprises in Kereng Bangkirai Village, such as increased revenue, operational efficiency, or compliance with tax and financial regulations. In the context of community service, this activity can provide direct benefits to micro and small business owners in Kereng Bangkirai Village by providing assistance and training to improve their financial administration management, so that it can be expected to help improve their economic welfare.
Perilaku Konsumtif dan Belanja Online: Sebuah Analisis Hukum Islam Budiman, Arif; Ariyadi, Ariyadi; Hidayat, Heru; Khasanah, Kusnia Nikmatul
AHKAM Vol 4 No 2 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v4i2.5529

Abstract

This research is motivated by the limited research on Islamic law related to consumptive behavior in online shopping. This study aims to analyze the consumptive behavior of students in online shopping activities in terms of the principles of Islamic law. This research adopts a normative-empirical approach through semi-structured interviews with students of IAIN Palangka Raya with a sample of 5 people randomly selected, as well as adopting literature studies from relevant journals published in 2023-2025. Data were collected using interview instruments and literature data were obtained through publish or perish and the data used were journals related to consumptive attitudes in online shopping related to Islamic law. The findings reveal that online shopping encourages consumptive behavior, but can be controlled through self-efficacy, understanding of Islamic law, and good financial literacy. The study concluded that the level of self-efficacy and understanding of Islamic economic values is very influential in suppressing excessive consumptive behavior. Students who have good self-control and sharia insight tend to shop wisely and responsibly. Thus, it is necessary to strengthen financial literacy and understanding of Islamic law so that people, especially students, can utilize online shopping in a balanced manner and in accordance with religious values. Opportunities that can be taken by future researchers can continue to examine the consumptive behavior of students in the long term, such as what the impact is before and after being given Islamic-based financial literacy education.
The Effect of Zakat Transparency and Government Support on Public Trust and Poverty Alleviation in West Java Mansyuri, Ahmad Ari; Lasmiatun, KMT; Mardianto, Dedi; Ariyadi, Ariyadi
West Science Social and Humanities Studies Vol. 3 No. 01 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i01.1589

Abstract

This study examines the effects of zakat transparency and government support on community trust and poverty alleviation in West Java. Using a quantitative approach, data were collected from 120 respondents through a structured questionnaire employing a Likert scale (1-5). The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results reveal that both zakat transparency and government support positively influence community trust, which acts as a mediator between zakat transparency, government support, and poverty alleviation. The findings indicate that when zakat institutions are transparent and the government provides adequate support, community trust is fostered, leading to more effective poverty alleviation efforts. This study underscores the importance of transparency and government involvement in poverty reduction programs, offering valuable implications for policymakers and zakat institutions.
Halal Certificate Implementation and Purchasing Power of Muslim Teenagers Ariyadi, Ariyadi; Norhani; A'ini, Nova Nur
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8719

Abstract

Halal certification plays an important role in the purchasing decisions of muslim youth, who are increasingly aware of the importance of halalness in the products they consume. This study aims to analyze how halal certificates affect product attractiveness and trust of muslim consumers. The method used is a qualitative approach with the type of phenomenology, this research collects data through observation, interviews, and documentation. The results showed that the existence of halal certificates provides a sense of security, increases loyalty, and contributes to product competitiveness in domestic and international markets. In addition, in the digital and e-commerce era, halal labeling is increasingly relevant in building consumer trust. Therefore, halal certification not only has religious value, but also serves as an effective marketing strategy for manufacturers.
PENEGAKAN HUKUM PIDANA TERHADAP PELAKU UJARAN KEBENCIAN DI MEDIA SOSIAL MENGGUNAKAN AKUN PALSU Ariyadi, Ariyadi; Mohamad Noor Fajar Al Arif; Dadang Herli
Journal of Innovation Research and Knowledge Vol. 4 No. 6: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i6.8858

Abstract

Dampak negatif dari kemajuan teknologi berupa fenomena ujaran kebencian di media sosial telah melanda di berbagai negara, hal ini pun tak luput di Indonesia yang dalam beberapa tahun terakhir trennya meningkat. Dari fenomena tersebut, maka penelitian ini bertujuan untuk mengetahui dan mengkaji penegakan hukum pidana terhadap tindak pidana ujaran kebencian di media sosial dengan menggunakan akun palsu berserta kendala-kendala yang dialami oleh penegak hukum Kepolisian dengan rumusan masalah 1. Bagaimana modus operandi terhadap tindak pidana ujaran kebencian di media sosial dengan menggunakan akun palsu? dan 2. Bagaimana penegakan hukum atas tindak pidana ujaran kebencian di media sosial dengan menggunakan akun palsu?. Jenis penelitian ini ialah hukum normatif yang di dukung studi lapangan, Pendekatan penelitian berupa pendekatan perundang-undangan dengan sumber data primer dan sekunder. Kemudian, dianalisis dengan cara kualitatif. Hasil penelitian menunjukan bahwa Terdapat 3 level akun palsu (anonimitas) yang menjadi modus operandi pelaku ujaran kebencian di media sosial, yakni Pseudonym (tingkat ringan), Visual anonymity (tingkat sedang) dan Fully anonymous (tingkat sulit). Dalam praktiknya, akun anonimitas ini setidaknya melakukan Pembuatan Identitas yang disamarkan, Memilih Jaringan Internet tertentu yang bersifat sulit terjangkau, seperti Virtual Private Network (VPN) dan Menggunakan platform media sosial yang besar dan resmi hingga menggunakan teknik manipulasi data. Dari hal tersebut, untuk tetap menjaga ketertiban negara membuat Undang-Undang ITE dan terhadap pelaku ujaran kebencian di media sosial dengan menggunakan akun palsu harus menerima konsekuensi atas perbuatan hukumnya tersebut sebagai bentuk pertanggungjawabannya. Kemudian, terdapat 2 (dua) metode penegakan hukum terhadap pelaku tindak pidana ujaran kebencian di media sosial dengan menggunakan akun palsu yang saat ini dilakukan Bareskrim Polri. Secara pemidanaan telah diatur dalam KUHP pada Pasal 156 dan 157. Sedangkan pada Undang-Undang ITE terdapat pada Pasal 27 ayat (3) dan Pasal 28 ayat (2) yang hukumannya diatur pada Pasal 45 dan 45A, serta terdapat pula peraturan turunan, yakni Peraturan Pemerintah Nomor 71 Tahun 2019, Peraturan Menteri Komunikasi dan Informatika Nomor 5 Tahun 2020 dan Surat Edaran Kapolri Nomor SE/06/X/2015 terkait tindak pidana ujaran kebencian. Selain secara pemidaan, Kepolisian juga melakukan penegakan dengan Pemblokiran.
Pemikiran Fikih Perempuan dalam Kitab Parukunan Banjar Yamani, Antung; Ariyadi, Ariyadi; Muhammad Wahdini
Al-Qalam: Jurnal Kajian Islam dan Pendidikan Vol 15 No 2 (2023): Volume 15 Nomor 2 2023
Publisher : LP2M Universitas Islam Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-qalam.v15i2.2323

Abstract

This paper discusses the thoughts of Banjar women scholars as outlined in the great Parkununan book. The book which was originally given the name "Parukunan Besar" is thought to have been written in the 1820s. Parukunan is a basic book which contains the basic pillars of purification or thhaharoh such as ablution, bathing, tayammum, prayer, attribute 20 and other important prayers. This Parkunan book was written by a Banjar woman scholar named Fatimah bint Syekh Abdul Wahab Bugis. The urgency of this research is shown that the role of female clerics at that time was evidently present in the absence of freedom of expression for women, even the Parukunan book by Fatimah had to attribute the author's name to her uncle, Sheikh Jamaludin. This research is classified as library research by studying literature or classic manuscripts. In this book, various chapters are explained, namely matters of Aqidah, Worship, and some of the interesting mu'amalahs, there are special chapters that discuss women's issues, namely menstruation, childbirth, wiladah and istihadhah
Moderation of Homosexual Fiqh in Indonesia: A Study of The Huzaemah Tahido Yanggo’s thought Ariyadi, Ariyadi; Muzainah, Gusti; Setiawan, Alfiandri; Islamy, Athoillah; Susilo, Adib
AL-ISTINBATH : Jurnal Hukum Islam Vol 7 No 2 November (2022)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.918 KB) | DOI: 10.29240/jhi.v7i2.5462

Abstract

This study aims to identify the moderation of Huzaemah Tahido Yanggo's fiqh of the law of purity over homosexual acts. This is a qualitative research in the form of heirloom studies which uses a normative-philosophical approach. The paradigm of moderate fiqh conceptualized by M. Quraish Shihab becomes the theory of analysis. The results show that there is a paradigm basis for moderate fiqh in the construction of Huzaemah's fiqh on the law of purity over homosexual acts. This great conclusion can be seen from the following various aspects. The first aspect is the dimensions of the paradigm of fiqh al-maqashid and fiqh al-awlawiyat in the use of theological foundations that emphasize the realization of the benefit orientation of Islamic sharia, namely the regeneration of offspring (hifz al-nasl) and the protection of honor (hifz al-'ird). The second aspect is the paradigm pattern of fiqh al-muwazanat, and fiqh al-ma'alat in the basis of consideration of the impact of disease from a medical perspective, and violations of national legal norms in Indonesia. The pattern of the fiqh al-ma'alat paradigm can also be seen from Huzaemah's advice to the community and the government to realize preventive efforts, healing as well as rehabilitation and empowerment of homosexual actors to positive things. The theoretical implications of this study show that a holistic fiqh paradigm is needed in prohibiting homosexual acts, namely by involving multiple perspectives, such as medical, state norms, psychology and socio-cultural norms.
Correlation of Zakat and Tax in the Framework of Sharia Economic Law Ariyadi, Ariyadi
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 6(2), June 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v6i2.8175

Abstract

Talking about welfare issues, of course, one of the instruments that can be drawn to solve it through zakat and taxes, in making policies of course we will be faced with whether zakat is the same, or even the opposite is contradictory and can be taken both for the word category of artistic benefit is trying to elaborate whether it is an understanding of Islamic economic law? The tax system according to Islam is the tax system applied during the reign of the Prophet and the government of Khulafarusshidin. At that time, the state budget was still very simple and not as complicated as the modern budget system. The state uses the principle of a balanced budget (balance budjet). State revenues can be very different from year to year, even from day to day.and so is zakat.