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All Journal Tawazun: Journal of Sharia Economic Law Jurnal Akuntansi dan Audit Syariah (JAAIS)
Nurul Hidayah
IAIN Kudus
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Profitabilitas Terhadap Kinerja Keuangan PT Adaro Energy.Tbk Sebelum dan Sesudah Pandemi Nurul Hidayah; Muhammad Aqdam Baihaqi; Nofita Rahmawati; Adelina Citradewi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 2 (2022): December 2022
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v3i2.5847

Abstract

The profitability ratio is used to measure the effectiveness of management of the output of returns obtained by sales and investment to know the company's ability to generate profits during a certain period and carry out the duties of its operations. This study aims to determine the value of Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Assets (ROA), and Return On Equity (ROE) during the pandemic and after the covid-19 pandemic. This study uses a descriptive method and the data collection technique in this research is a sampling technique. Net Profit Margin (NPM) tends to increase, this is because the components of net profit and income also increase. Gross Profit Margin (GPM) tends to increase. This is because the components of gross profit and income have also increased. Return on Assets (ROA) tends to increase, this is because the components of net income and total assets also increase. Return On Equity (ROE) in 2015 to 2016 has increased, this is because the components of net income and equity also increased
Analisis Praktik Sewa Lahan Kowen dalam Perspektif Abu Yusuf (Studi Kasus Desa Agungmulyo Kecamatan Juwana Kabupaten Pati) Nurul Hidayah
TAWAZUN : Journal of Sharia Economic Law Vol 7, No 1 (2024): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v7i1.20960

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui praktik sewa lahan kowendalam pandangan Abu Yusuf di Desa Agungmulyo Kecamatan Juwana KabupatenPati. Penelitian ini menggunakan pendekatan penelitian lapangan kualitatif denganstudi kasus. Data primer dan sekunder yang digunakan dalam penelitian inidikumpulkan dari hasil wawancara, observasi, dan pengumpulan penelitian.Berdasarkan temuan penelitian ini, praktik persewaan lahan kowen di desaAgungmulyo dilakukan melalui mekanisme bagi hasil yang dikenal dengan sistembeo di masyarakat setempat. Di desa Agungmulyo, sepertiga hasil panen untukpemilik lahan dan dua pertiga untuk penggarap lahan, dengan modal berasal darikowen pemilik lahan. Klausula ini didasarkan pada kesepakatan antara kedua belah pihakpihak di awal kontrak. Transaksi tersebut dilakukan secara lisan oleh warga DesaAgungmulyo tanpa kehadiran saksi. Dalam praktiknya, Abu Yusuf menilai persewaan lahan kowen di Desa Agungmulyo telah memenuhi rukun dan syarat.
Co-Authors Adelina Citradewi Muhammad Aqdam Baihaqi Nofita Rahmawati