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Performance Comparison Amil Zakat Institutions Managed By The Government And Private Organization In West Sumatra Province Shabri, Husni; Huda, Nurul
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Human Falah: Jurnal Ekonomi dan Bisnis Islam | Vol. 1 | No.2 | 2014
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper aimed to compare the performance of Amil Zakat Board and Amil Zakat Institutions in managing zakat funds in the region of West Sumatra province, based on data in 2010. The Comparisons were made by measuring the performance of these two institutions which include five aspects of assessment namely 1) Performance of Shariah compliance, legality and institutional 2) Performance of Management 3) Financial Performance 4) Performance of economic empowerment and 5) Performance Social Legitimacy. The research was conducted with surveys and interviews using a questionnaire to four Amil Zakat Board and four Amil Zakat institutions. This study used the Mann Whitney U Test to see the significance of the difference. The results of analysis showed that significant difference between performance of zakat management at Amil Zakat Board and Amil Zakat Institutions in West Sumatera Province. The performance of Amil Zakat Board is better than the performance of Amil Zakat Institutions especially financial performance and the performance of social legitimacy.
Pengaruh Inflasi, BI Rate, Nilai Tukar, dan Jumlah Reksadana Terhadap Nilai Aktiva Bersih (NAB) Reksadana Syariah dan Konvensional di Indonesia R, Rizal; D, David; Shabri, Husni; Nengsih, Ifelda
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 5 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v5i2.22783

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, BI rate, nilai tukar dan jumlah reksadana terhadap nilai aktiva bersih (NAB) reksadana syariah dan konvensional di Indonesia. Penelitian ini merupakan penelitian lapangan dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan tahun 2010 sampai April 2021 yang terdaftar di Otoritas Jasa Keuangan (OJK). Jenis datanya adalah data panel yang di analisis menggunakan regresi linear berganda. Hasil penelitian menunjukan bahwa tingkat inflasi, BI rate, nilai tukar dan jumlah reksadana secara simultas memiliki pengaruh terhadap NAB baik syariah maupun konvensional. Secara partial NAB Reksadana syariah tidak dapat dipengaruhi oleh BI rate sedangkan NAB reksadana konvensional dapat dipengaruhi oleh jumlah reksadana.
Performance Comparison Amil Zakat Institutions Managed By The Government And Private Organization In West Sumatra Province Husni Shabri; Nurul Huda
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 1 | No. 2 | 2014
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper aimed to compare the performance of Amil Zakat Board and Amil Zakat Institutions in managing zakat funds in the region of West Sumatra province, based on data in 2010. The Comparisons were made by measuring the performance of these two institutions which include five aspects of assessment namely 1) Performance of Shariah compliance, legality and institutional 2) Performance of Management 3) Financial Performance 4) Performance of economic empowerment and 5) Performance Social Legitimacy. The research was conducted with surveys and interviews using a questionnaire to four Amil Zakat Board and four Amil Zakat institutions. This study used the Mann Whitney U Test to see the significance of the difference. The results of analysis showed that significant difference between performance of zakat management at Amil Zakat Board and Amil Zakat Institutions in West Sumatera Province. The performance of Amil Zakat Board is better than the performance of Amil Zakat Institutions especially financial performance and the performance of social legitimacy.
Analisis Fundamental dan Teknikal Saham PT. Bank BTPN Syariah Tbk Meidya Putri; Husni Shabri
Al-bank: Journal of Islamic Banking and Finance Vol 2, No 1 (2022): January - June 2022
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v2i1.4326

Abstract

The purpose of this study is to determine whether the company's fundamental performance is in line with stock price movements in the Capital Market. The research was conducted using a qualitative descriptive method. The analysis technique is fundamental analysis and technical analysis of PT. Bank BTPN Syariah Tbk. The data used are financial reports and stock trading statistics obtained from the Indonesia Stock Exchange. The results showed that the fundamental performance since 2015-2019 as measured by EPS, ROE, ROE and PER showed very good growth. Meanwhile, along with the ongoing pandemic in 2020, there was a decline in fundamental performance with indicators of EPS, ROE, ROA dropping significantly. Meanwhile, in terms of technical analysis, it is in line with the company's performance. Where from 2018 to 2019 the stock price experienced an uptrend (increase) phase and PER was at 14-15x, which means the stock price was considered cheap (undervalued). Meanwhile in 2020, along with the decline in fundamental performance, the movement of BTPS stock prices experienced a downtrend phase with stock valuations being quite expensive (overvalued) at 43x.
Profitabilitas PT BCA Syariah : Analisis Determinan Dana Pihak Ketiga, Modal Dan Financing To Deposit Rasio Husni Shabri; Anggia Nofasari
Al-bank: Journal of Islamic Banking and Finance Vol 2, No 1 (2022): January - June 2022
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v2i1.5507

Abstract

This study aims to analyze the effect of Third Party Funds and Capital on the Net Profit of PT BCA Syariah for the period 2011-2020 with the Financing to Deposit Ratio as the Intervening variable. This type of research is quantitative research with quantitative descriptive methods. Data collection techniques using documentation with secondary data sources in the form of quarterly financial statements of PT BCA Syariah. The data analysis technique used path analysis which was processed with SPSS 26 software. The results showed that Third Party Funds directly had a significant influence on the Net Profit of PT BCA Syariah. Likewise, capital directly has a significant effect on Net Profit. Third Party Funds and Capital indirectly through the Financing to Deposit Ratio have no effect on the Net Profit of PT BCA Syariah for the 2011-2020 period. This research can be an input for PT BCA Syariah in making policies related to increasing company profitability  
Profitability of Islamic Rural Banks in West Sumatra: Analysis of the Third Party Funds and Financial Ratios Husni Shabri; Anisa Azhari
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 5, No 2 (2021): July - December 2021
Publisher : Institut Agama Islam Negeri (IAIN) Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v5i2.4829

Abstract

This research examines the problem of profitability in Islamic Rural Bank (BPRS) in West Sumatra Province. The purpose of this study was to analyze Third Party Funds (DPK), Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) as determinants that affect Return on Asset (ROA) at BPRS in West Sumatra Province through the intervening variable Financing to Deposit Ratio (FDR) for the 2015-2020 period. The research method uses descriptive quantitative approach with statistical path analysis through Sobel test. This study uses secondary data obtained from the financial statements of the BPRS. The results showed that DPK, CAR and FDR had no direct effect on the ROA of BPRS in West Sumatra Province for the 2015-2020 period, only NPF had a direct effect on ROA. While indirectly through intervening variables, DPK and NPF have no effect on ROA, only CAR can be mediated by FDR on ROA. This research contributes to enriching knowledge about Islamic banking and can be used as consideration for entities in increasing the profitability of Islamic Rural Bank by looking at the factors that can affect profitability with FDR as the mediating variable. Penelitian mengkaji tentang masalah profitabilitas pada BPRS di Provinsi Sumatera Barat. Tujuan penelitian ini adalah untuk menganalisis DPK CAR dan NPF sebagai determinan yang mempengaruhi ROA pada BPRS di Provinsi Sumatera Barat melalui intervening variable FDR periode 2015-2020. Metode penelitian menggunakan kuantitatif deskriptif dengan pendekatan statistik path analysis melalui uji sobel. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan BPRS. Hasil penelitian menunjukan bahwa DPK, CAR dan FDR secara langsung tidak memiliki pengaruh terhadap ROA BPRS di Provinsi Sumatera Barat periode 2015-2020, hanya NPF yang berpengaruh langsung terhadap ROA. Sedangkan secara tidak langsung melalui variable intervening, DPK dan NPF tidak memiliki pengaruh terhadap ROA, hanya CAR yang mampu dimediasi oleh FDR terhadap ROA. Hasil penelitian ini berkontribusi menambah khazanah ilmu pengetahun tentang perbankan syariah dan dapat digunakan sebagai bahan pertimbangan bagi entitas dalam meningkatkan profitabilitas Bank Pembiayaan Rakyat Syariah dengan memperhatikan fator-faktor yang dapat mempengaruhi profitabilitas dengan FDR sebagai variabel mediasi nya.      
HARMONISASI PENGUKURAN KINERJA BANK SYARIAH: MAQASID SHARIAH INDEX DAN RASIO KEUANGAN Husni Shabri; Ahmad Rodoni
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.11517

Abstract

This paper aims to analyze the performance of Islamic Rural Banks in West Sumatra Province. This paper uses the quantitative method. The population of this research was all Islamic Rural Banks in West Sumatra Province of seven banks.  The paper uses The seven Islamic Rural Banks annual reports within 2018-2020 from website Otoritas Jasa Keuangan (OJK). The analysis uses the Integrated Maqashid al-Shariah based Performance Measure (IMSPM). The results showed that the performance of the Islamic Rural Banks in the Maqashid Syariah Index with the highest achievement on the object of faith (din) for a period of three years. The study found that there were no activities for the Islamic Rural Banks on the object of  intellect ('aql) and on the object of posterity (nasl).The results of performance measurement with the IMSPM model can be a notification for Islamic Rural Banks in West Sumatra regarding more efforts to realize maqashid shariah in the Islamic banking industry.
SISTEM NILAI DALAM PEMBANGUNAN EKONOMI ADIL DAN BERKELANJUTAN: ANALISIS AKSIOLOGI ISLAM Husni Shabri; Ivahzada Marella Edgina; Muhammad Said
Tamwil Vol 8, No 1 (2022)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v8i1.5852

Abstract

The purpose of this study is to analyze aspects of equitable and sustainable economic development through a system of values with Islamic axiological analysis. The research method uses qualitative methods with data collection techniques using literature studies from various sources in the form of books, journal articles and other documents. The results show that fair, equitable and sustainable economic development has not been able to be realized optimally by the government, development is only concentrated in the city center so that there are still many areas that are categorized as underdeveloped villages, limited facilities and infrastructure in economic activity, educational institutions that do not adequate and the communication network is still difficult. The economic development that has been carried out at this time has not been able to be felt and enjoyed by the entire Indonesian people, only a small number of people enjoy it, so that welfare and justice for all Indonesian people cannot be realized. Zakat and Waqf are financial instruments which are social funds in the Islamic economic system that can be used in alleviating poverty and distributing wealth in realizing equity and justice..
Profitability of Islamic Rural Banks in West Sumatra: Analysis of the Third Party Funds and Financial Ratios Husni Shabri; Anisa Azhari
EKONOMIKA SYARIAH : Journal of Economic Studies Vol 5, No 2 (2021): July - December 2021
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.886 KB) | DOI: 10.30983/es.v5i2.4829

Abstract

This research examines the problem of profitability in Islamic Rural Bank (BPRS) in West Sumatra Province. The purpose of this study was to analyze Third Party Funds (DPK), Capital Adequacy Ratio (CAR) and Non Performing Financing (NPF) as determinants that affect Return on Asset (ROA) at BPRS in West Sumatra Province through the intervening variable Financing to Deposit Ratio (FDR) for the 2015-2020 period. The research method uses descriptive quantitative approach with statistical path analysis through Sobel test. This study uses secondary data obtained from the financial statements of the BPRS. The results showed that DPK, CAR and FDR had no direct effect on the ROA of BPRS in West Sumatra Province for the 2015-2020 period, only NPF had a direct effect on ROA. While indirectly through intervening variables, DPK and NPF have no effect on ROA, only CAR can be mediated by FDR on ROA. This research contributes to enriching knowledge about Islamic banking and can be used as consideration for entities in increasing the profitability of Islamic Rural Bank by looking at the factors that can affect profitability with FDR as the mediating variable. Penelitian mengkaji tentang masalah profitabilitas pada BPRS di Provinsi Sumatera Barat. Tujuan penelitian ini adalah untuk menganalisis DPK CAR dan NPF sebagai determinan yang mempengaruhi ROA pada BPRS di Provinsi Sumatera Barat melalui intervening variable FDR periode 2015-2020. Metode penelitian menggunakan kuantitatif deskriptif dengan pendekatan statistik path analysis melalui uji sobel. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan BPRS. Hasil penelitian menunjukan bahwa DPK, CAR dan FDR secara langsung tidak memiliki pengaruh terhadap ROA BPRS di Provinsi Sumatera Barat periode 2015-2020, hanya NPF yang berpengaruh langsung terhadap ROA. Sedangkan secara tidak langsung melalui variable intervening, DPK dan NPF tidak memiliki pengaruh terhadap ROA, hanya CAR yang mampu dimediasi oleh FDR terhadap ROA. Hasil penelitian ini berkontribusi menambah khazanah ilmu pengetahun tentang perbankan syariah dan dapat digunakan sebagai bahan pertimbangan bagi entitas dalam meningkatkan profitabilitas Bank Pembiayaan Rakyat Syariah dengan memperhatikan fator-faktor yang dapat mempengaruhi profitabilitas dengan FDR sebagai variabel mediasi nya.      
Eksplorasi Transaksi Derivatif Dalam Keuangan Islam Husni Shabri
Al-bank: Journal of Islamic Banking and Finance Vol 2, No 2 (2022): July - Desember 2022
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v2i2.6628

Abstract

This study aims to explore the application of derivative transactions in Islamic financial institutions in Indonesia, Malaysia and Pakistan. The research method uses descriptive qualitative approach with Systematic Literature Review. Data collection techniques using documentation. The results show that derivative transactions are permitted only for Future Trading on the Commodity Exchange at the Jakarta Futures Exchange which is regulated in fatwa DSN No. 82 of 2011. Derivative transactions are also allowed to hedging aims to mitigate risk in foreign exchange transactions, not for speculation. This view is also in line with the application in Malaysia and Pakistan that the practice of derivatives is only a hedging to minimize risk. The challenge faced in derivative transactions is the difficulty of operating sharia-compliant derivatives so that in the future it is hoped that there will be derivative innovations with sharia principles