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Market Potential of Halal Products in Aceh: Case Study of Halal Industry Based on Halal Product Data 2014-2022 Ramadhan, Ramadhan; Ulfah, Almira Keumala; Nurzianti, Rahma; Bunkes, Panetir; Kadriyani, Emilda
AL-FALAH : Journal of Islamic Economics Vol. 8 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v8i2.7083

Purpose: The majority of people in Aceh Province are Muslims, and the region strictly adheres to Sharia law, particularly in the halal products sector. With a focus on Aceh region, this study attempts to assess growth, obstacles, and solutions in the development of the halal business and halal goods in Indonesia.Design/Method/Approach: This study employed qualitative approaches to find material from secondary sources, including books, journals, and national statistics organizations, and to gather data.Findings: The provincial administration of Aceh has worked to establish the halal market and halal goods as an important economic driver.Originality/Values: The number of visits from visitors, particularly those from outside, is rising year after year, which reflects this expansion. The administration of Aceh province anticipates advantages from this research in the growth of the halal sector and halal goods.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Indonesia dan BCA Syariah Tahun 2021-2023 Nurzianti, Rahma; Fitri Yunina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.9045

This study aims to compare the financial performance of BSI and BCA Syariah in 2021-2023 using the Sharia Conformity and Profitability (SCnP) method. This research uses a descriptive quantitative approach and secondary data in the form of financial statements from BSI and BCA Syariah for the period 2021 to 2023. The results show that the comparison of the financial performance of BSI and BCA Syariah based on the SCnP method shows BSI's superiority in profitability, while BCA Syariah is superior in sharia compliance. Data and graphical analysis from 2021 to 2023 indicate that BSI's financial performance is in the Lower Right Quadrant (LRQ), while BCA Syariah during this period showed financial performance in the Upper Left Quadrant (ULQ). This research seeks to apply aspects of sharia compliance to Islamic banks through financial analysis. In addition, the recent transfer of priority customers from BSI to BCA Syariah is an important concern. Therefore, it is necessary to improve sharia compliance in all Islamic Commercial Banks. Indonesian Islamic banking can further develop, improve service quality, and maintain its sharia integrity, which in turn will strengthen its position in the domestic and international markets

ANALYSIS OF TOTAL DEBT TO ASSET RATIO AND PROFIT MARGIN AS A MEASURE OF COMPANY FINANCIAL PERFORMANCE Ulfah, Almira Keumala; Nurzianti, Rahma
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.1951

This research aims to analyze the Total Debt to Asset Ratio (TDTAR) and Profit margin as a measure of a company's financial performance. TDTAR is used to measure a company's debt level in relation to its total assets, while Profit margin is used to measure a company's efficiency in generating net profit from its operating income. These two ratios provide valuable insight into a company's financial condition and profitability. This research identifies that the relationship between TDTAR and Profit margin has important implications in company decision making. A high TDTAR can indicate greater financial risk, especially if it is not balanced with a healthy Profit margin. Conversely, a low Profit margin can indicate operational efficiency problems that need to be corrected. In addition, this research highlights the importance of good financial risk management in managing the relationship between TDTAR and Profit margin. Companies need to understand the impact of these two ratios on their profitability, financial stability and financial decisions. Clear communication with stakeholders is also a key factor in building trust and support. In conclusion, TDTAR and Profit margin analysis are important tools in measuring a company's financial performance. Wise use of these two ratios can help companies plan, manage risks and achieve their financial goals well. This research provides a deeper understanding of the relationship between these two ratios and their implications in the context of corporate decision making.

The Impact of Non-Performing Financing and Liquidity Risk on Return on Asset at PT Bank Central Asia Syariah Nurzianti, Rahma; MA, Rosdaniah; Paraswati, Melisa
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2246

This research aims to find out how the influence Non Performing Financing (NPF) and Liquidity Risk partially and simultaneously on Profitability at PT BCA Syariah (Period 2015-2022)”. The research method used is a quantitative method. This research uses secondary data obtained from www.bcasyariah.co.id, the sample data is the quarterly financial report of PT BCA Syariah for the period 2015-2022, with data taken for 8 years with The quarterly method is the latest data or this period has not been studied by many people. The analysis techniques used are classical assumption tests, multiple linear regression analysis and hypothesis testing with a significance level of 0.05%. The results of this research partially show that NPF does not have a significant effect on profitability at PT BCA Syariah. The partial Liquidity Risk (FDR) variable has no significant effect on Profitability. Meanwhile, simultaneously NPF and Liquidity Risk (FDR) have a significant effect on PT BCA Syariah's profitability. This is quite interesting if you look at the coefficient values of the two variables, namely NPF and FDR, which influence the profitability of PT BCA Syariah.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Indonesia dan BCA Syariah Tahun 2021-2023 Nurzianti, Rahma; Fitri Yunina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.9045

This study aims to compare the financial performance of BSI and BCA Syariah in 2021-2023 using the Sharia Conformity and Profitability (SCnP) method. This research uses a descriptive quantitative approach and secondary data in the form of financial statements from BSI and BCA Syariah for the period 2021 to 2023. The results show that the comparison of the financial performance of BSI and BCA Syariah based on the SCnP method shows BSI's superiority in profitability, while BCA Syariah is superior in sharia compliance. Data and graphical analysis from 2021 to 2023 indicate that BSI's financial performance is in the Lower Right Quadrant (LRQ), while BCA Syariah during this period showed financial performance in the Upper Left Quadrant (ULQ). This research seeks to apply aspects of sharia compliance to Islamic banks through financial analysis. In addition, the recent transfer of priority customers from BSI to BCA Syariah is an important concern. Therefore, it is necessary to improve sharia compliance in all Islamic Commercial Banks. Indonesian Islamic banking can further develop, improve service quality, and maintain its sharia integrity, which in turn will strengthen its position in the domestic and international markets

The Impact of Corporate Governance Mechanisms on Strategic Risk Management and Firm Performance Nurzianti, Rahma; Rahmaddian, Tosi; Hadi, Mokhamad Yaurizqika
Journal Management & Economics Review (JUMPER) Vol. 3 No. 7 (2026): On Progress
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i7.827

This study investigates the impact of corporate governance mechanisms on strategic risk management (SRM) and firm performance, with SRM examined as a mediating variable. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from managerial-level respondents across firms operating in dynamic and high-risk environments. The results reveal that board independence and board expertise significantly enhance SRM practices, underscoring the role of effective oversight and domain knowledge in shaping strategic responses to risk. SRM is also found to have a strong positive effect on firm performance, demonstrating its strategic value in improving organizational resilience and competitive advantage. However, board independence, board expertise, and board size show no direct effect on firm performance, indicating that governance mechanisms influence outcomes primarily through risk management processes rather than direct governance intervention. Board size also exhibits no significant relationship with SRM, suggesting that capability and functional effectiveness matter more than structural characteristics. Furthermore, SRM significantly mediates the relationships between board independence and firm performance, and between board expertise and firm performance, confirming its role as a crucial conduit through which governance affects organizational results. Overall, the findings reinforce the importance of aligning governance quality with strategic risk practices to enhance firm performance in increasingly unpredictable business environments.

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