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DETERMINAN FRAUD PADA PENGGUNAAN DANA DESA STUDI KASUS GAMPONG/DESA DI KOTA LANGSA Kismawadi, Early Ridho
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 3 No 1 (2019): Vol 3 No 1 September 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v3i1.1298

Abstract

Abstrak This study aims to discuss trends in the use of village funds. Basically, the village government is obliged to prosper the village community with a village fund budget that has been channeled directly by the central government because the village government is directly in contact with rural communities. However, in line with the village budget allocation to the village government more and more fraud has occurred. In the study, measuring the level of fraud on the use of village funds, in this study used two variables, the dependent variable (the tendency of fraud on the use of village funds) and the variable free (the nature of love of money and spiritual intelligence). The results of the regression calculations show that Love of Money (X1) has a partial effect on the Fraud Tendency on the use of village funds. Whereas Spiritual Intelligence (X2) has no partial effect on the Fraud Tendency on the use of village funds.
Between Sympathy and Hostility: Acehnese Attitudes towards Rohingya Refugees Bahri, M. Irvanni; Kismawadi, Early Ridho; Agustina, Tri Siwi
Analisa: Journal of Social Science and Religion Vol 9, No 2 (2024): Analisa Journal of Social Science and Religion
Publisher : Balai Penelitian dan Pengembangan Agama Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18784/analisa.v9i2.2541

Abstract

This research seeks to explore the perspectives of the Acehnese community regarding Rohingya refugees, emphasizing the contrast between compassion and animosity. The study utilizes a content analysis approach, drawing on secondary data from local Acehnese online media and relevant literature concerning refugee matters in Indonesia from 2022 to 2024.The findings reveal two predominant perspectives: sympathy driven by humanitarian compassion and Islamic solidarity, and hostility arising from concerns over socio-economic burdens and anti-immigrant sentiments. Sympathy is reflected in calls for aiding war victims, while hostility is linked to fears of resource competition and cultural tensions. The implications of this research are twofold. First, it highlights the necessity for culturally sensitive interventions to address misconceptions and fears that foster hostility. Second, it emphasizes the importance of public education campaigns and community engagement to strengthen values of compassion and solidarity. These findings provide valuable insights for policymakers and humanitarian organizations to develop strategies that balance humanitarian assistance with sustainable socio-economic policies, ensuring harmonious coexistence between host communities and refugees.
Interaksi Bank Syariah dan Variabel Makroekonomi dalam Mendorong Pertumbuhan Ekonomi di Negara Berkembang Kismawadi, Early Ridho
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i1.7055

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This study aims to examine the empirical impact of the Islamic banking sector, inflation rate, and currency exchange rate on the economic growth of Saudi Arabia, United Arab Emirates, Kuwait, Malaysia, Qatar, Bahrain, and Bangladesh from 2014 to 2022. For the purpose of further investigation, a total of 717 observations were selected according to certain criteria. The sample consisted of 24 banks from seven countries that have the highest aggregate assets on a global scale. Data is collected quarterly. This research approach is quantitative research using the Vector Error Correction Model as an analysis technique. Long-term analysis is tested using cointegration analysis. Impulse response function (IRF) and variance decomposition (VD) techniques were used in this study to show how each macroeconomic variable shock affects the short-term dynamic path of all system variables. The results of the study found that the shock of the majority of research variables was responded positively by GDP except for inflation which in the initial period of the shock was responded negatively by GDP. The results of the Variance Decomposition GDP analysis can be explained that in the initial period GDP variance was formed sequentially from the exchange rate variance, inflation, Total Assets of Islamic Banks, Total Assets of Islamic Banks, and the contribution of Islamic bank assets continued to increase during the observation period.
Assessing the Impact of Maqasid Shariah on National Happiness Index: An Empirical Simulation in the Indonesian Context Isnaini Harahap; Marliyah Marliyah; Chuzaimah Batubara; Khairina Tambunan; Early Ridho Kismawadi
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 13, No 1 (2026): January-June
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v13i1.8873

Abstract

Happiness (falah) constitutes the ultimate objective of Islamic economics, encompassing both material prosperity and spiritual well-being within the framework of Maqāṣid al-Sharī‘ah. However, conventional welfare indicators—such as GDP and income—remain limited in capturing the moral, psychological, and social dimensions of human well-being. This study aims to empirically examine the contribution of the five dimensions of Maqāṣid al-Sharī‘ah—preservation of religion (ḥifẓ al-dīn), intellect (ḥifẓ al-‘aql), life (ḥifẓ al-nafs), progeny (ḥifẓ al-nasl), and wealth (ḥifẓ al-māl)—to Indonesia’s National Happiness Index. Using balanced provincial panel data covering 34 provinces across three observation periods (2014, 2017, and 2021), this research applies a Fixed Effects panel regression model, selected based on Chow and Hausman tests, to estimate the impact of each dimension. The findings indicate that ḥifẓ al-nafs (proxied by labor force participation) and ḥifẓ al-nasl (life expectancy) exert statistically significant but negative effects on happiness. In contrast, ḥifẓ al-dīn (zakat), ḥifẓ al-‘aql (literacy rate), and ḥifẓ al-māl (GRDP per capita) show positive but statistically insignificant relationships. These results suggest the presence of non-material trade-offs, where increased economic participation and demographic improvements do not necessarily translate into higher subjective well-being. The study provides empirical support for the argument that national happiness cannot be adequately explained by economic growth alone. Instead, it requires a multidimensional framework that integrates spiritual, social, and ethical dimensions, as emphasized in Islamic welfare theory. This research contributes to the literature by bridging Maqāṣid al-Sharī‘ah with empirical happiness measurement and offers policy implications for designing more holistic and value-based development indicators in Muslim-majority contexts.
HUBUNGAN ANTARA RENTABILITAS DENGAN LIKUIDITAS PADA PT.BANK PEMBIAYAAN RAKYAT SYARIAH PUDUARTA INSANI TEMBUNG Kismawadi, Early Ridho
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1096

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Penelitian ini bertujuan untuk melihat apakah terdapat hubungan negatif  antara return on asset,  return on equity,  dan efisiensi operasi dengan cash rasio. Populasi dalam  penelitian ini adalah rasio keuangan dari PT. BPRS Puduarta Insani Tembung periode Januari 2009 sampai Maret 2011. Variabel dalam penelitian ini terdiri dari cash rasio (Y) dan return on asset (X1), return on equity(X2) dan efisiensi operasi (X3). Dari hasil pengolahan data diketahui bahwa Variabel return on asset mempunyai hubungan yang  negatif  dan signifikan  terhadap   cash rasio.  Selanjutnya Variabel return on equity mempunyai hubungan yang positif dan signifikan terhadap  cash rasio. Variabel efisiensi operasi mempunyai hubungan yang positif dan tidak signifikan terhadap cash rasio.Kata Kunci: likuiditas, profitabilitas, rasio.RELATIONSHIP    BETWEEN     RENTABILITY     AND LIQUIDITY IN PT BPRS PUDUARTA INSANI TEMBUNG This study  is proposed  to know whether  there  is any negative relationship   between   return on  asset.return  on  equity   and operational  efficiency with cash ratio. Population  of this study is financial ratio of PT BPRS PuduartaInsaniTembung from January 2009 to March 2011. Variable of this study consists of cash ratio (Y), return on asset (X1), return on equity (X2), and operational efficiency (X3). From the processing data showed that return on asset variable has negative and significant relationship toward cash ratio. Then, return on equity variable has positive and significant relationship toward cash ratio. Operational  efficiency variable has positive and insignificant relationship toward cash ratio.Keywords: Liquidity, Profitability, Ratio
Pengaruh Nilai Tukar dan Inflasi pada Reksadana Syariah di Indonesia Hartati, Yuliana Eva; Kismawadi, Early Ridho; Hamid, Abdul; Mardhiah, Ainun
BISNIS Vol 9, No 1 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i1.9791

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The increasing development of Islamic mutual funds and making a more varied and more promising sharia capital market instrument for investors who want to invest their capital in the Islamic capital market, are able to make Indonesia the largest country in establishing a sharia capital market. However, the development of Islamic mutual funds is not easy to make the largest sharia-based investment container in Indonesia because there are still many factors that can affect the rise and fall of NAVs in Islamic mutual funds that Investment Managers still find difficult to overcome. The purpose of this study is to analyze the factors that influence the development of Islamic mutual funds in Indonesia. In this study the data used is secondary data. Data obtained from various sources, namely part of the Indonesia Stock Exchange (BEI) Annual Report and also a portion of the Sharia Mutual Fund Development Statistics in the Financial Services Authority (OJK) and Bank Indonesia (BI) taken in the third quarter of 2015-Quarterly III 2018. Data were analyzed using multiple linear regression methods and using SPSS software. The results obtained showed that partially Islamic NAV mutual funds were only influenced by inflation and the number of RDS, while the Jakarta Islamic Indeks and the exchange rate did not affect the NAV of Islamic mutual funds. Simultaneously shows that Jakarta Islamic Indeks, exchange rate, inflation and the amount of RDS have a simultaneous influence on the dependent variable (Islamic mutual fund NAV.
Determinan Profitabilitas PT. Unilever Indonesia Tbk Erlindawati, Erlindawati; Kismawadi, Early Ridho
BISNIS Vol 7, No 2 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i2.6275

Abstract

The purpose of this study was to determine the effect of debt to equity ratio, selection, size, and curent ratio on profitability at PT. Unilever Indonesia Tbk, which is listed on the Indonesia Stock Exchange for the period 2013-2018. The population in this study consisted of 30 companies belonging to the Jakarta Islamic Index with a 6-year research period. While the sample from this study is PT. Unilever Indonesia Tbk. Data were analyzed using multiple regression methods and using SPSS software. The results showed that partially DER had no significant effect (with a value of t -2.008 and a significant value of 0.061) on profitability. Sales do not have a significant effect (with t count -0.070 and significant value 0.945) on profitability. Size does not have a significant effect (with a t-value of -0.696 and a significant value of 0.496) on profitability. CR has a significant effect (with t count 2,249 and significant value 0,038) on profitability. Simultaneously shows that the debt to equity ratio, sales, size and curent ratio have a simultaneous effect on the dependent variable (profitability) where F count is 5.347 and F table is 2.96.
The Effect of Sharia Share, Sukuk, Sharia Mutual Funds and Exchange on the National Economic Growth Yani, Devi; Kismawadi, Early Ridho; Nasution, Ismail Fahmi Ar Rauf; Bahri, M. Irvanni
BISNIS Vol 10, No 1 (2022): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v10i1.13395

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The thesis entitled "The Influence of Sharia Sukuk Shares, Sharia Mutual Funds and Exchange Rates Against National Economic Growth" was written by Devi Yani aims to find out how much influence sharia stocks, Sukuk, Islamic mutual funds, and exchange rates have on the national economic growth in 2013-2018. quantitative with secondary data types and data used based on time series data. Data is obtained from the financial services authority (OJK) and Bank Indonesia. The variables used in this study are national economic growth as the dependent variable (Y), with the independent variables of sharia shares (X1), Sukuk (X2), Islamic mutual funds (X3), and exchange rates (X4). Data were analyzed using multiple linear regression analysis using the SPSS application. The results showed that partially sharia shares had a negative and significant effect with a significance value of 0.006 and t count of -3.088 for national economic growth. Sukuk had a positive and significant effect with a significance value of 0.001 t count of 4.191. positive sharia mutual funds and not significant with a significance value of 0.465 and t count of 0.648. in contrast, the negative effect rate is insignificant with a significance value of 0,000 and at a count of -6,506 for economic growth. Simultaneously it shows that Islamic stocks, Sukuk, Islamic mutual funds, and exchange rates on economic growth have a positive and significant influence on the dependent variable (economic growth) with a significance value of 0,000 and F count 11,542.
Analisis Strategi Pemetaan Mustahik Sebagai Upaya Optimalisasi Efektivitas Program Zakat di Baitul Mal Kota Langsa Putri Nathasyah; Nanda Safarida; Friska Anggi Siregar; Early Ridho Kismawadi
Jurnal Investasi Islam Vol. 10 No. 2 (2025): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/at0c5b46

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Penelitian ini bertujuan untuk menganalisis strategi pemetaan mustahik yang diterapkan oleh Baitul Mal Kota Langsa guna meningkatkan efektivitas distribusi zakat. Dengan pendekatan deskriptif kualitatif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Baitul Mal Kota Langsa telah mengalami perubahan signifikan dalam sistem pendataan mustahik, dari pendekatan kolektif menuju sistem berbasis individu yang lebih akurat. Perubahan ini meningkatkan cakupan penerima zakat secara signifikan, dari 19 orang pada tahun 2023 menjadi lebih dari 2.000 orang pada tahun 2024. Kolaborasi antara Baitul Mal, pemerintah daerah, dan tokoh masyarakat turut memperkuat keberhasilan program. Namun demikian, masih terdapat tantangan dalam hal sistem digitalisasi dan kapasitas sumber daya manusia. Penelitian ini merekomendasikan penguatan digitalisasi data serta peningkatan kompetensi amil untuk mencapai distribusi zakat yang efektif dan berkelanjutan.