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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah al-Afkar, Journal For Islamic Studies Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Airlangga Journal of Innovation Management Economics and Digital Business Review International Journal of Health, Economics, and Social Sciences (IJHESS) Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi 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 Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam Referensi Islamika: Jurnal Studi Islam
Damirah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : islamic financial and accounting review

 1 
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.
TRANSFORMATION OF PAYMENT METHODS AMONG MILLENIALS: A STUDY ON THE ADOPTION AND EFFECTIVENESS OF ELECTRONIC MONEY IN PAREPARE CITY Ramadhan, Fitrah Anugrah; Nur, Sri Wahyuni; Damirah; Addury, Multazam Mansyur
Islamic Financial And Accounting Review Vol 4 No 1 (2025): 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.v4i1.15569

Abstract

The digital revolution has changed the landscape of the payment system in Indonesia, especially among millennials who are increasingly adopting electronic money as the primary method of transactions. This study aims to analyze the adoption of factors that affect the use, as well as the effectiveness of electronic money in meeting the transaction needs of the millennial generation in Parepare City. Using a qualitative approach with a case study method, this study collected data through in-depth interviews with electronic money users from various social and economic backgrounds. The results of the study show that ease of use, transaction security, various incentives such as cashback and discounts, and social factors are the main factors in the adoption of electronic money. In addition, the effectiveness of electronic money can be seen in transaction efficiency, transaction automation, Accessibility and Flexibility, and Multitransactions. However, challenges such as uneven digital literacy and growing payment infrastructure are obstacles to wider adoption. These findings provide insights for financial service providers, governments, and the public in improving a more inclusive and effective digital payments ecosystem.
Co-Authors -, Nur Wahidah Abdul Hamid Adani S, Andi Putri Zahirah Ahmad Dzul Ilmi Syarifuddin Ahmad Hudaifah, Ahmad Ahsan Abdissalam AkbarAkbar Hidayat Ahmad An Ras Try Astuti Andi Ayu Frihatni Andi Bahri S Andi Bahri. S Aris, Muhammad Saleh Arjun Aulia Nur Irsha Citra Dewi Darmawati Darnawati Darwis DEWI SARTIKA Fahmiah Akilah Fatur Ramadhan, Muhammad Annazhi Firman Gustia H, M Nasri Hannani Hansa Heriangrum, Sri hilda, Evi Andriana Hj. St Nurhayati Ida Ilmiah Mursidin Ismayanti Jumaisah Kasmawati, sabilawati Lestari, Nurrizka Puji M.M, Besse Faradiba Milniati, Misna Muhammad Kamal Zubair Muhammad Rusydi Navri Muliati Multazam Mansyur Addury Musmulyadi Musmulyadi Muzdalifah Muhammadun Nirmala Sari Nur, Sri Wahyuni Nurbaba, Gusnawati Nurfadhilah Nurhayati Ali Nurhidayatullah Rahma Rahman Rahman Ramadhan, Fitrah Anugrah Rezki Fani Rini Purnamasari, Rini Riska Rismah Rismala Rizal Rizkyanti, Rizkyanti S, Mirna Sahara, Ira Siti Nuraeni Sitti Jamilah Amin Soumena, Yasin St Aminah St. Aminah St. Nurhayati Suarning Sulkarnain Sultan, Sudarmi Sumiati Syahriah Semaun Syahriyah Semaun, Syahriyah Syaifullah Wulandari, Yusma