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Effect of Current Ratio (Cr), Quick Ratio (Qr), Debt To Asset Ratio (Dar) and Debt To Equity Ratio (Der) on Return On Assets (Roa) Widya Novita Sari; Eri Novari; Yuda Septia Fitri; Ade Iskadar Nasution
Journal of Islamic Economics and Business Vol 2, No 1 (2022): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.623 KB) | DOI: 10.15575/jieb.v2i1.20173

Abstract

This research is motivated by differences in the results of previous studies regarding the Effect of Current Ratio (CR), Quick Ratio (QR), Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) on Return On Assets (ROA) in Companies Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange for the 2015-2019 Period. This study aims to determine the effect of the Current Ratio (CR), Quick Ratio (QR), Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) on Return On Assets (ROA). This study uses several data analyzes, namely descriptive analysis, model selection test, data selection method test (Chow test, Hausman test, and Langrange multiplier test), panel data regression analysis test, hypothesis testing (partial test and simultaneous test), and coefficients. determination by using the Eviews version 10 program. Based on the results of this study, it shows that the measurement results on the Current Ratio (X1) have no significant effect on Return On Assets (Y), Quick Ratio (X2) have no significant effect on Return On Assets (Y), Debt to Assets Ratio (X3) has an effect on Return On Asset (Y), and finally Debt to Equity Ratio (X4) has an effect on Return On Asset (Y).
CASH WAQF LINKED SUKUK (CWLS) FOR AGRICULTURE SECTOR FINANCING BASED ON SALAM CONTRACT: BOOSTING EQUALITY AND EMPOWERMENT OF SMALLHOLDERS Annisa Nur Salam; Yuda Septia Fitri; Neneng Hartati; Yulia Fithriany Rahmah; Widiawati
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Abstract

Sektor pertanian memiliki kontribusi positif terhadap pendapatan nasional dan penyerapan tenaga kerja. Namun, masih banyak petani yang hidup di bawah garis kemiskinan, sehingga perlu adanya kesetaraan dan pemberdayaan petani kecil. Pendanaan melalui Cash Waqf Linked Sukuk (CWLS) merupakan salah satu inovasi untuk meningkatkan produktivitas dan keuntungan petani kecil. Penelitian ini bertujuan untuk menganalisis kerangka kerja maqashid syariah dalam pembiayaan petani kecil serta mengusulkan model CWLS untuk pembiayaan pertanian berdasarkan akad salam. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis data menggunakan analisis deskriptif. Hasil dari penelitian ini yakni maslahah mursalah dari implementasi CWLS untuk pembiayaan pertanian meliputi kesetaraan dan keadilan sosial serta pemberdayaan petani kecil melalui peningkatan kapasitas, akses, produktivitas, pengaruh rumah tangga dan lingkungan yang mendukung. Selain itu, CWLS dapat digunakan untuk membiayai pertanian dengan akad salam, sehingga memiliki potensi untuk diaplikasikan.