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A Study of Mudaraba Financing in Indonesia: The Effect of Temporary Shirkah Fund, Return on Asset (ROA), Financing to Deposit Ratio (FDR) Asiyah, Binti Nur; Aidiawati, Ria; Wahyudi, Amin; Azis, Ishan; Qurratulaini, Intan
al-Uqud : Journal of Islamic Economics Vol 5, No 2 (2021): July
Publisher : Universitas Negeri Surabaya

This article discusses the decline of distribution of mudaraba financing from 2017 to 2019 in a sharia bank in Indonesia, which impacted asset productivity. This study intends to examine the effect of Temporary Shirkah Funds, and Financing to Deposit Ratio on Mudaraba Financing. This study uses a quantitative approach, especially associative research. The sampling technique is non-probability sampling, and the data analysis is multiple regression. The results of this study indicate that (1) Temporary Shirkah Funds have a positive and significant effect on Mudaraba Financing; (2) Return on Assets has a positive and significant effect on Mudaraba Financing; (3) The Financing to Deposit Ratio has a positive and significant effect on Mudaraba Financing; (4) simultaneously Temporary Shirkah Funds, Return on Assets, Financing to Deposit Ratio have a positive and significant effect on Mudaraba Financing. The practical implication of this research is that Islamic banks prioritize Mudaraba Financing to be in line with increasing Murabaha Financing.

CAREER WOMEN AND DAKWAH Intan Qurratulaini
Takammul : Jurnal Studi Gender dan Islam Serta Perlindungan Anak Vol 7, No 2 (2018): TAKAMMUL
Publisher : Pusat Studi Wanita UIN Ar-Raniry

Women who have multiple roles in the society known as "the" career woman "'. Various conditions of life faced, including the increase of the quality of education of women, leads to the rise of woman role in the public sphere, either as a part of her self-actualization or due to economic demands to support her family. However, the multi-role of women is still a matter of controversy in the community. Thus, the clarification is necessary to correct the perceptions between domestic and public functions and their relations to women actual function as caliphs in the earth, where they have an equal role with men in terms of amar ma 'ruf nahi mungkar, that is spreading the daâ€™wah values in the society. This will be the main focus of this paper.

A Study of Mudaraba Financing in Indonesia: The Effect of Temporary Shirkah Fund, Return on Asset (ROA), Financing to Deposit Ratio (FDR) Binti Nur Asiyah; Ria Aidiawati; Amin Wahyudi; Ishan Azis; Intan Qurratulaini
al-Uqud : Journal of Islamic Economics Vol. 5 No. 2 (2021): July
Publisher : Universitas Negeri Surabaya

This article discusses the decline of distribution of mudaraba financing from 2017 to 2019 in a sharia bank in Indonesia, which impacted asset productivity. This study intends to examine the effect of Temporary Shirkah Funds, and Financing to Deposit Ratio on Mudaraba Financing. This study uses a quantitative approach, especially associative research. The sampling technique is non-probability sampling, and the data analysis is multiple regression. The results of this study indicate that (1) Temporary Shirkah Funds have a positive and significant effect on Mudaraba Financing; (2) Return on Assets has a positive and significant effect on Mudaraba Financing; (3) The Financing to Deposit Ratio has a positive and significant effect on Mudaraba Financing; (4) simultaneously Temporary Shirkah Funds, Return on Assets, Financing to Deposit Ratio have a positive and significant effect on Mudaraba Financing. The practical implication of this research is that Islamic banks prioritize Mudaraba Financing to be in line with increasing Murabaha Financing.

Pengetahuan Konsumen dan Keputusan Menjadi Nasabah Lembaga Keuangan Mikro Syariah Intan Qurratulaini
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 4 No 1 (2020)
Publisher : Universitas Islam Raden Rahmat

This study aims to determine the effect of consumer knowledge about Islamic banking on the decision to become a customer at a Sharia Microfinance Institution (LKMS). A research method is a quantitative approach, where data is obtained through questionnaires (questionnaires), interviews, and documentation. After the data was obtained, the researcher analyzed it using regression analysis. Partial calculation results show that consumer knowledge about Islamic banking influences the decision to become a customer. One of the toughest challenges that many LKMS are now facing is the many accusations that LKMS is just conventional financial institutions with a sharia label added. LKMS consumers, becoming customers only want to secure their money or because of the profit-sharing offered by LKMS so that they can facilitate their economic path, besides that, they are also interested in the Islamic label or sharia system developed by the LKMS but in detail, they do not understand the process of implementing the sharia, but whether One's knowledge of sharia in the LKMS is a factor in the decision to become an interesting customer for further investigation.

Analysis Of Msmes Performance And Strategy During Covid-19 Pandemic (Case Study on Halwa Cakes in Aceh) Ahmad Munawar; Husnul Mirzal; Intan Qurratulaini; Fitria Idham Chalid
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 8, No 2 (2022)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v8i2.5616

This study aims to analyze Performance that Including production costs, income, profit and efficiency of Micro, Small and Medium Enterprises (MSMEs) during the Covid-19 Pandemic. In addition, it also aims to know the strategy and factors that affect the results of the efficiency analysis. The research was conducted using a qualitative method with a Case Study approach on home industry businesses with the Halwa Cakes brand, located in Aceh Province. Data obtained by conducting interviews and observations. The results of this study indicate that the total cost of production is IDR 4,337,800 per month, with fixed costs of IDR 28,800 per month and variable costs of IDR 4,050,000 per month. Meanwhile, operating revenues amounted to IDR 7,560,000 with a profit of IDR 3,222,200. The efficiency value of the R / C ratio is 1.74. This means that the Halwa Cake business is considered efficient and profitable even during the Covid-19 Pandemic. This efficiency is influenced by good business and production planning, strategic location and the right product marketing strategy. The results of this study are expected to be useful for MSMEs owners and all related parties as a strategy to survive in time of Covid-19 pandemic.Penelitian ini bertujuan untuk menganalisis performa usaha yang mencakup biaya produksi, pendapatan, keuntungan dan efisiensi dari Usaha Mikro Kecil dan Menengah (UMKM) di masa Pandemi Covid-19. Selain itu penelitian ini juga ingin mengetahui strategi dan faktor yang menyebabkan hasil dari analisis tersebut. penelitian dilakukan dengan metode kualitatif dengan pendekatan studi kasus pada usaha rumah tangga dengan nama Halwa Cakes yang berlokasi di Provinsi Aceh. Pengumpulan data dilakukan dengan wawancara dan observasi. Hasil dari penelitian ini menunjukkan bahwa biaya total produksi adalah 4,337,800 perbulan, yang terdiri dari biaya tetap 28,800 Rupiah dan biaya variabel sebesar 4,050,000 Rupiah. Pendapatan usaha adalah sebesar 7,560,000 dengan keuntungan sebesar 3,222,200 Rupiah perbulan. Nilai efisiensi R/C rasio adalah 1,74, yang artinya usaha Halwa Cakes terhitung efisien dan menguntungkan meski di masa pandem Covid-19. Efisiensi tersebut disebabkan oleh perencanaan bisnis dan produksi yang baik, lokasi usaha yang strategis dan metode pemasaran produk yang tepat. Hasil dari penelitian ini diharapkan bermanfaat bagi pelaku UMKM dan pihak terkait sebagai bagian dari strategi untuk bertahan di masa Pandemi Covid-19.

Nilai Kejujuran dan Amanah dalam Ekonomi dan Bisnis Islam Qurratulaini, Intan
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 1 (2024): Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/iqtishadiah.v5i1.5240

Kejujuran dan amanah adalah nilai transaksi terpenting dalam ekonomi dan bisnis Islam. Dalam perspektif teologis filosofis, segala aktivitas yang dilakukan terikat dengan nilai-nilai yang bersumber dengan ajaran ilahi, yaitu perilaku yang mencerminkan ketauhidan, terutama sifat jujur dan amanah. Sementara dalam perspektif teoritis filosofis jujur adalah segala aktivitas ekonomi dan bisnis sesuai dengan antara perkataan dan perbuatan, sedangkan amanah adalah mampu menjaga kepercayaan dan menghindari hal-hal yang tidak sesuai dengan Islam. Oleh karena itu, nilai jujur dan amanah dalam ekonomi dan bisnis Islam adalah sebuah keharusan dan tanggung jawab yang dimiliki oleh setiap muslim sebagai khalifah yang mengatur kehidupan di muka bumi ini agar terhindar dari kecurangan dan menyebankan kerugian bagi bagi diri sendiri dan orang lain

ANALYSIS OF MANAGEMENT ACCOUNTABILITY OF KPN BINA ACCORDING TO THE CONCEPT OF SHIRKAH 'INÂN IN ISLAMIC ECONOMIC LAW Qurratulaini, Intan; Chamsa Amara
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3251

Every cooperative operation must be closely monitored by the supervisory board, including KPN Bina Sejahtera which periodically based on the provisions in the AD/ART must audit operations and financial bookkeeping with all its business activities, but KPN Bina Sejahtera which is located in Kec. In the Aceh Besar Seulimeum, there are still many problems that are not in synergy with cooperative regulations, including their internal rules. The formulation of the problem is what the provisions for auditing KPN Bina Sejahtera's financial reporting are and the responsibility of the management to implement the results of the pre-RAT audit and the syirkah 'inân review of the financial reporting audit system at KPN Bina Sejahtera. The research approach uses normative sociological research with descriptive analytical research. Data collection techniques use interviews and documentation data. The research results showed that the auditing carried out by KPN Bina Sejahtera supervisors was carried out only as a formality in fulfilling the needs of the RAT. The KPN Bina Sejahtera management did not make the latest provisions regarding the management of cooperative businesses in accordance with the latest cooperative regulations, so the AD/ART still does not meet the standard provisions for cooperatives in Aceh which must comply with the principles based on the LKS Qanun as its formal juridical basis. Weaknesses in KPN Bina Sejahtera's supervisory audit were also found in principal savings and mandatory savings which were not in accordance with cooperative capital provisions. Based on the data obtained, the determination of profit sharing at KPN Bina Sejahtera is relevant to the concept of syirkah 'inan, however, the audit system carried out by the supervisory board for the accountability needs of the RAT KPN Bina Sejahtera towards the management of the cooperative for the needs for profit sharing is not accountable and transparent, so it can be stated that the management of KPN Bina Sejahtera is not relevant to the provisions of business management using the syirkah 'inan pattern.

The Effect of Product Innovation and Entrepreneurial Orientation on the Competitive Advantage of Halal Culinary MSMEs in Banda Aceh City Abrar, Duta; Farma, Junia; Qurratulaini, Intan
International Journal of Kita Kreatif Vol 2, No 2 (2025): International Journals Kita Kreatif Vol.2 No. 2 Mei 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v2i2.46246

The Effect of Product Innovation and Entrepreneurial Orientation on the Competitive Advantage of Halal Culinary MSMEs in Banda Aceh City. Every company, including MSMEs, must have an entrepreneurial orientation toward creating innovative products with high selling power to correctly and effectively create competitive advantages. This study aims to determine the partial and simultaneous effects of product innovation and entrepreneurial orientation on the competitive advantage of halal MSMEs in Banda Aceh City. This quantitative study involved distributing questionnaires to 104 respondents. The results showed that the variables of product innovation and entrepreneurial orientation had a significant, simultaneous effect on the competitive advantage of halal MSMEs in Banda Aceh City. These results prove that product innovation and entrepreneurial orientation play an important role in influencing the competitive advantage of halal MSMEs, especially from an Islamic economic perspective.

ZAKAT GOVERNANCE MODEL IN ALLEVIATING POVERTY: A BIBLIOMETRIC STUDY Fawwaz , Yudisth; Syahputra, Hendra; Hafidhah, Hafidhah; Qurratulaini, Intan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8296

This study aims to analyze the development of scholarly research on zakat governance models in poverty alleviation through a bibliometric approach. Data were collected from international indexed publications within the period 2012–2025, comprising a total of 48 documents. A bibliometric method was employed to identify publication trends, leading sources, authors, institutions, and country contributions in zakat-related studies. The analysis was conducted using Biblioshiny and VOSviewer software. The findings reveal that research on zakat has grown significantly since 2019, with peak productivity observed between 2021 and 2023. Indonesia and Malaysia emerged as the main contributors, with Universitas Airlangga and University Utara Malaysia being the most productive institutions. In terms of sources, the Journal of Islamic Accounting and Business Research was identified as the most influential journal, while Malaysia ranked highest in citation impact. Overall, the study confirms that zakat plays a vital role as a strategic instrument for poverty alleviation; however, strengthening governance, enhancing transparency, adopting digital innovation, and fostering international collaboration remain crucial to optimizing its contribution.

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