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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmu Manajemen Profitability BJRM (Bongaya Journal of Research in Management) Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Moneta: Jurnal Manajemen & Keuangan Syariah Al Rikaz : Jurnal Ekonomi Syariah Journal of Principles Management and Bussines FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review Jurnal Ilmiah Manajemen & Kewirausahaan
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KERJASAMA KINERJA KEUANGAN ANTARA TRAVEL PT. AN-NUR MA’ARIF SIDRAP DAN AMITRA SYARIAH (ANALISIS MANAJEMEN KEUANGAN SYARIAH) Nirmala Sari; Nurhayati Ali; Damirah
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 1 No 2 (2022): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.008 KB) | DOI: 10.35905/moneta.v1i2.3487

Abstract

Penelitian ini bertujuan mengetahui kerjasama pengelolaan keuangan antara An-nur Ma’arif dan Amitra Syariah, serta mengetahui analisis manajemen keuangan syariah antara An-nur Ma’arif dan Amitra Syariah. Jenis penelitian ini menggunakan deskriptif kualitatif dimana jenis data dalam penilaian ini adalah data primer dan data sekunder. Teknik pengumpulan data menggunakan Teknik observasi, wawancara, dan dokumentasi serta dianalisis dengan metode reduksi data dan display data hingga menghasilkan kesimpulan yang bersifat verifikasi. Hasil penelitian menunjukkan bahwa; pertama, kerjasama travel PT. An-nur Ma’arif dan Amitra Syariah fokus dipembiayaan Haji dan Umrah, saat ini hanya menjalankan khusus umrah karena kurangnya minat jama’ah untuk berangkat dikarenakan kondisi saat ini belum stabil. Pembiayaan didefinisikan sebagai “jual beli” artinya An-nur menawarkan produk Haji dan Umrah pada Amitra dibeli secara cash. Selanjutnya jama’ah membayar secara angsur di Amitra Syariah. Beberapa nasabah Amitra terkendala pada saat pembayaran yang sudah jatuh tempo namun dananya belum terkumpul. Serta pemberangkatan haji dan umrah tertunda dikarenakan sampai saat ini belum ada izin untuk melakukan perjalanan haji dan umrah. Kedua, analisis manajemen keuangan syariah dapat dijelaskan pada fungsi manajemen, cara merencanakan keuangan, mengelolanya dengan benar, melalui pengawasan, serta tidak lupa cara pengevaluasian yang sudah disusun di awal perencanaan.
Pengaruh Ekonomi Makro terhadap Perubahan Laba Operasional Bank Umum Syariah di Bursa Efek Indonesia Siti Nuraeni; Hj. St Nurhayati; Hamid, Abdul; Semaun, Syahriyah; Damirah
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 1 (2022): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v6i1.3646

Abstract

This study endeavors to achieve the following objectives: (1) assess the extent of fluctuation in the operational profit of Islamic commercial banks, (2) investigate the impact of inflation on operational profit changes in Islamic commercial banks, (3) analyze the correlation between changes in national income and operational profit in Islamic commercial banks, (4) establish a significant and positive macroeconomic relationship with operational profit variations in Islamic commercial banks, (5) quantify the magnitude of macroeconomic influences on operational profit changes in Islamic commercial banks, and (6) explore potential simultaneous effects of inflation and national income on operational profit changes in Islamic commercial banks. The research employs a descriptive quantitative approach. The findings indicate a substantial and sharp decline in the operational profit of Islamic commercial banks during the period 2019-2021. While the partial analysis reveals no significant impact of inflation on operational profit changes in Islamic commercial banks, a similar lack of influence is observed between national income changes and operational profit fluctuations in Sharia commercial banks. Conversely, the study establishes a positive and statistically significant correlation between macroeconomic variables and operational profit changes in Islamic commercial banks. The Adjusted R Square value stands at 10%. Notably, a simultaneous analysis of inflation and national income variables suggests no combined effect on operational profit changes in Islamic commercial banks.
Analisis Potensi Pasar Tradisional dalam Meningkatkan Perekonomian Daerah Sumiati; Sulkarnain; Sitti Jamilah Amin; Damirah
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2022): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v4i2.4823

Abstract

The potential of the market must be developed properly to improve the community's economy in accordance with Islamic law. The purpose of this study is to determine the potential of the market and the perspective of Islamic economic views on traditional markets in the Sidenreng Rappang area, especially in the Rappang area. By understanding the market's potential, it is hoped that the community can maximize management to have an impact on improving their economy. The research was conducted at the Rappang Central Market using a qualitative method with a sociological approach and data collection techniques through surveys, literature studies, observations, and interviews. The results showed that the Rappang Central Market has the potential to improve the economy of traders in the market by looking at the absorption of local commodities, as well as a short supply chain of basic needs from suppliers to consumers, having market segmentation in the area and increasing business opportunities for women. So, by maximizing the potential that exists in the Rappang Central Market is able to play a role in increasing the economic independence of the people around the Rappang Central Market. The results of research on the perspective of sharia economic views show that buying and selling transactions both in terms of merchandise sold, weighing tools, usury and Gharar, prices, and business ethics of traders at the Rappang Central Market do not violate Islamic law. The results of this study can be used as input for stakeholders to pay attention to the regional economy which is supported by traditional markets.
PENGARUH RASIO PROFITABILITAS TERHADAP KINERJA KEUANGAN BANK MEGA KC PAREPARE Milniati, Misna; Firman; Damirah
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 1 No 1 (2022): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.598 KB) | DOI: 10.35905/moneta.v1i1.3207

Abstract

Penelitian ini merupakan jenis penelitian kuantitatif, dengan menggunakan pendekatan deskriptif. Data kuantitatif merupakan data berupa angka-angka, laporan keuangan (neraca dan laba-rugi) dan rasio-rasio keuangan, Hasil penelitian Berdasarkan data laporan Kinerja Keuangan tahun 2019 total aset 100.800,8 miliar lebih < dari tahun sebelumnya yaitu 83.761,9 miliar, dengan Ikhtisar Kinerja aspek berkelanjutan yaitu :Pendapatan bunga bersih Rp 3.583,5 Miliar pada tahun 2019, Pendapatan selain Bunga Rp 2.389,6 Miliar Tahun 2019 danLaba bersih sebesar Rp 2.002,7 Miliar ditahun 2019. Total aset Bank Mega pada tahun 2020 meningkat menjadi Rp112,20 triliun atau tumbuh 11,31% dari tahun sebelumnya sebesar Rp100,80 triliun. Pertumbuhan laba tersebut dikontribusi dari naiknya pendapatan bunga bersih (Net Interest Income/NII) sebesar 9,21% menjadi Rp3,91 triliun dari Rp3,58 triliun di tahun 2019. Selain itu, juga ditopang dari naiknya fee based income sebesar 26,02% menjadi Rp2,92 triliun dari Rp2,32 triliun di tahun 2019. Dana Pihak Ketiga (DPK) meningkat sebesar 8,79% menjadi Rp79,19 triliun dari tahun 2019 sebesar Rp72,79 triliun. Pada tahun 2021 laporan posisi keuangan 31 Desember 2021 yang telah melalui proses audit dengan memperhatikan laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekitas dan laporan arus kas untuk tahun yang berakhir.Laporan Posisi Keuangan (Aset) memiliki Total Aset Keseluruhan Pa da tahun 2021 Sebesar 132.879.390., Laporan Posisi Keuangan (Liabilitas dan Ekuitas) Memiliki Total Liabilitas sebanyak 113.734.926, sedangkang untuk Ekuitas sendiri sebanyak 19.144.464. total dari keseluruhan Liabilitas dan Ekuitas Sebesar 132.879.390.danLaporan posisi keuangan pengahsilan Komprehensif tahun berjalan sebesar 3.036.314, adapun untuk laporan kas pada awal tahun 7.691.157 bertumbuh hingga akhir tahun sebesar 17.592.335
Pengelolaan Wakaf Tunai, Infaq dan Sedekah di LAZISNU Parepare (Analisis Maslahah Mursalah) hilda, Evi Andriana; St. Aminah; Damirah; Suarning; Syahriyah Semaun
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 2 (2024): Volume 6 No. 2 April 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i2.3522

Abstract

Penulis melakukan pendekatan penelitian dengan metode kualitatif. teknik pengumpulan data adalah observasi partisipasi, wawancara terfokus, dengan pengujian keabsahan hasil penelitian yaitu credibility, transferability, dependability, dan confirmability. Hasil penelitian ini adalah Pemasukan Dana Wakaf Tunai, Infaq dan Sedekah di Lazisnu Parepare yaitu LAZISNU Parepare melakukan proses pengumpulan dana wakaf tunai, infaq, dan sedekah dengan menerima dan mencatat setiap sumbangan yang masuk dari masyarakat dengan melakukan sosialisasi untuk menyebarkan informasi kepada masyarakat mengenai program dan kegiatan yang didukung oleh dana wakaf tunai, Infaq dan sedekah serta menerima berbagai sumbangan melalui opsi pembayaran yang fleksibel dengan tetap menjaga transparansi dan integritas dalam seluruh proses pemasukan dana sesuai dengan regulasi yang berlaku dan diterapkan di Lazisnu Kota Parepare.
Small Medium Micro Business Strategies During Covid-19 Time In Barru District, Barru Regency (Sharia Financial Management Analysis) Sultan, Sudarmi; H, M Nasri; Damirah
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3200

Abstract

The Covid-19 pandemic that occurred in Indonesia caused health attacks but also attacked the economic side. MSMEs as the Micro, Small and Medium Enterprises sectors are experiencing the impact caused by the Covid-19 pandemic. Many MSMEs are affected by this pandemic, especially those in Barru District. So this research aims to see the extent of the economic impact, especially for MSMEs in Barru District. Given that MSMEs are a source of income for the community. The type of research used is field research that uses a qualitative approach generated from written words and behaviours that can be observed through observation, interviews, and documentation. Data reduction, data presentation, and conclusion drawing are the data analysis techniques used. The results of this study indicate that MSMEs during the COVID-19 period greatly impacted the incomes of MSMEs from Barru's perspective. Many SMEs have had to stop their business due to various problems caused by the Covid-19 pandemic. Various strategies are carried out using Islamic financial management strategies, namely planning to keep the business running, implementation in planning is by previous plans, and evaluation is to measure the extent to which the Islamic frame has achieved performance.
ANALYSIS OF PROFIT MARGIN IN MURABAHAH FINANCING AT BMT FAUZAN AZHIIMA, PAREPARE CITY S, Mirna; Damirah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5448

Abstract

This study aims to determine the form of a murabahah financing contract at BMT Fauzan Azhiima Parepare city, determining the profit margin on murabahah financing and calculating the profit margin on murabahah financing at BMT Fauzan Azhiima Parepare city. This research is a quantitative descriptive model with case studies. This research describes the form of a murabahah contract , determining the margin of a murabahah contract and calculating the financing of a murabahah contract in 2015, 2016, 2017, 2018, 2019 and 2020 The results of this study indicate that (1) The form of the murabahah contract at BMT Fauzan Azhiima, Parepare City uses predetermined stages (2) Determination of the profit margin is seen from the financing proposed by the customer and the result of the agreement between the customer and BMT Fauzan Azhiima, Parepare City. (3) The calculation of the profit margin on murabahah financing illustrates the condition of the BMT when measured by the net profit margin ratio, which has fluctuated , namely in 2015 in very good condition, in 2016 in very good condition, in 2017 in very poor condition, in 2018 in the situation is very lacking, in 2019 it is sufficient, and in 2020 it is in very good condition.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COST OF EQUITY IN COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII) INDONESIA STOCK EXCHANGE Riska; Damirah; Semaun, Syahriyah
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10657

Abstract

Good corporate governance is important in maintaining the integrity and sustainability of the company, including in a sharia-based business environment. This research aims to find out how good Good Corporate Governance is at companies listed on the Jakarta Islamic Index (JII) and the effect of implementing Good Corporate Governance on the Cost of Equity during the 2020-2022 period in companies listed on JII. Quantitative research method with an associative research approach, namely field research (Filed Research) using documentation techniques in the form of secondary data, annual reports and historical data of companies listed on the JII Indonesia Stock Exchange. The results of the research show that the Good Corporate Governance implemented by companies on the Jakarta Islamic Index (JII) during the 2020-2022 period is included in the good category in the analysis of the company's annual report and the shares are suitable for investment. The results of the Pearson correlation coefficient test were obtained at 0.639 (63.9%) indicating a strong and positive relationship that was significant at the significance level or Sig. (2-tailed) 0.04 and the test results from the partial test (t) show that the significant value is 0.004 <0.05 or the Sig t value is smaller than 0.05 so it can be concluded that the Good Corporate Governance variable has an effect on the Cost of equity.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Wulandari, Yusma; Damirah; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
THE INFLUENCE OF LIQUIDITY AND SALES GROWTH ON CAPITAL ADEQUACY RATIO IN SHARIA COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE -, Nur Wahidah; Damirah; Sahara, Ira
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13201

Abstract

The growth of the sharia banking industry in Indonesia has attracted the attention of both market players and regulators. Along with this growth, attention to the factors that influence the health and stability of Islamic banks has become increasingly important. One of the main indicators used to measure a bank's financial health is the capital adequacy ratio (CAR), which reflects the bank's ability to bear the risks that arise in its operations. This research aims to determine the effect of liquidity and sales growth on capital. Adequacy ratio in sharia commercial banks listed on the Indonesian stock exchange. This research uses an associative quantitative method with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 25. The data analysis techniques for this research are classical assumption testing and hypothesis testing. The research results obtained show 1) Partial liquidity has a significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value (5.53) > t table (2.03) and a significant value of 0.000 < 0.05 are obtained. 2) Sales Growth has no significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value was obtained (-0.60) < t table (2.03) and a significant value of 0.549 > 0.05. 3) Simultaneously Liquidity and Sales Growth have a significant influence on the Capital Adequacy Ratio which has been proven from the F-Test results where the calculated f value (15.34) > f table (3.27) and a significant value of 0.00 < 0, are obtained. 05.
Co-Authors -, Nur Wahidah Abdul Hamid Adani S, Andi Putri Zahirah An Ras Try Astuti Aris, Muhammad Saleh Darmawati Darwis DEWI SARTIKA Fahmiah Akilah Fatur Ramadhan, Muhammad Annazhi Firman Gustia H, M Nasri hilda, Evi Andriana Hj. St Nurhayati Ismayanti Jumaisah Kasmawati, sabilawati M.M, Besse Faradiba Milniati, Misna Muliati Multazam Mansyur Addury Musmulyadi Musmulyadi, Musmulyadi Nirmala Sari Nur, Sri Wahyuni Nurfadhilah Nurhayati Ali Ramadhan, Fitrah Anugrah Rezki Fani Rini Purnamasari, Rini Riska Rismala Rizal Rizkyanti, Rizkyanti S, Mirna Sahara, Ira Sahriani Siti Nuraeni Sitti Jamilah Amin Soumena, Yasin St. Aminah St. Nurhayati Suarning Sulkarnain Sultan, Sudarmi Sumiati Syahriyah Semaun Wulandari, Yusma