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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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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementation Analysis of Financial Report as PSAK 108 in PT. Prudential Life Insurance in Indonesia Fatur Ramadhan, Muhammad Annazhi; Soumena, Yasin; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3206

Abstract

The purpose of this study was to determine how the application of financial statements based on PSAK 108 on the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report on the underwriting surplus/deficit of tabarru' funds and the 2018-2021 financial position report, using a quantitative approach with a descriptive type of research. The results showed that the presentation of the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report of the underwriting surplus/deficit of the tabarru' fund of PT. Prudential Life Assurance in Indonesia in 2018-2020 there are differences with the report of the underwriting surplus/deficit of tabarru' funds of PT. Prudential Life Assurance in Indonesia in 2021, the difference is in different postal (account) names. Statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 there are differences in the order of postal names (accounts). The form of application of financial statements based on PSAK 108 does not only regulate the name of the post (account) but in its application PSAK 108 also regulates the recognition, measurement, presentation, and transactions of sharia insurance. The report on the underwriting surplus/deficit of tabarru' funds and the statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 in terms of applying the name of the post (account) has not fully implemented the underwriting surplus/deficit report of tabarru' funds and the statement of financial position based on PSAK 108, while in terms of recognition, measurement, presentation, and report of surplus/deficit underwriting fund tabarru' and statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 has implemented a surplus/deficit underwriting report for tabarru' funds and a statement of financial position based on PSAK 108.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 105 PADA BANK MUAMALAT KANTOR CABANG PEMBANTU PAREPARE Sartika, Dewi; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.3609

Abstract

Abstract the purpose of this research is to find out what are the conditions for implementing Statement of Financial accounting Standards (PSAK) 105, the factors that influence the application of Statement of Financial accounting Standards (PSAK) 105, and how PSAK 105 is applied at Bank muamalat KCP Parepare. The research method used is a qualitative method using data namely data reduction, presentation, and conclusion. The results of this study indicate that : the condition of the mudharabah accounting treatment at Bank Muamalat Parepare sub branch office shows a good condition which can be seen in the financial summary report presented and the journalizing transactions that occur.
PENGARUH KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PT CHAROEN POKPHAND INDONESIA TBK Kasmawati, sabilawati; Rezki Fani; Damirah
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 3 No 2 (2025): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v3i2.13445

Abstract

Menentukan rasio kebijakan dividen terhadap kebijakan utang dan pengaruh pertumbuhan perusahaan terhadap kebijakan utang adalah tujuan dari penelitian ini. Metodologi penelitian kuantitatif, yang menampilkan penelitian lapangan dan pendekatan asosiatif, diimplementasikan dalam investigasi ini. Penelitian ini menggunakan Rasio Hutang terhadap Ekuitas, Pertumbuhan, dan Rasio Pembayaran Dividen. Data laporan keuangan dari PT Charoen Pokphand Indonesia Tbk, yang diperdagangkan secara publik di Bursa Efek Indonesia, digunakan dalam penelitian ini selama lima tahun terakhir. Hasil perhitungan Dividend Payout Ratio (DPR) lebih kecil dari nilai tabel, yaitu -2,262 lebih kecil dari -7,762, seperti yang ditunjukkan oleh hasil uji parsial atau T-test. Hal ini merupakan bukti lebih lanjut dari pengaruh yang signifikan, karena nilai Sig t sebesar 0,000 lebih kecil dari 0,05. Dengan demikian, telah terbukti bahwa Dividend Payout Ratio (X1) memiliki pengaruh yang signifikan terhadap Debt-to-Equity Ratio (Y). Nilai t hitung Growth lebih signifikan dibandingkan dengan nilai t tabel sebesar 2,545. Dengan tingkat signifikansi sebesar 0,05, maka nilai t tabel adalah 2,262. Berdasarkan nilai t hitung sebesar 2,545 yang melebihi nilai t tabel sebesar 2,262, maka hipotesis nol yang menyatakan bahwa Growth berpengaruh signifikan terhadap Debt to Equity Ratio (Y) ditolak. Lebih lanjut, 0,031 merupakan nilai yang lebih kecil dari 0,05, seperti yang ditunjukkan oleh nilai Sig t. Penelitian ini menunjukkan bahwa pertumbuhan memiliki dampak yang substansial dan menguntungkan terhadap DER.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PT SEMEN INDONESIA (PERSERO) TBK Aris, Muhammad Saleh; Darwis; Damirah; Ismayanti
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.230

Abstract

This study investigates the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings Per Share (EPS) on stock prices, both individually and collectively. Employing a quantitative approach, the research utilizes secondary data sourced from the financial statements of PT Semen Indonesia (Persero) Tbk. The analysis involves classical assumption testing, multiple linear regression, and both t-tests and F-tests conducted using SPSS software. The findings reveal that ROE has a positive and significant impact on stock prices, while NPM exhibits a significant but negative influence. In contrast, ROA and EPS show no meaningful effect when examined separately. However, when tested simultaneously, all four variables demonstrate a significant relationship with stock price fluctuations. This study acknowledges certain limitations, particularly regarding the scope of data, variables, and methodology. Future research is encouraged to incorporate external macroeconomic factors such as inflation, interest rates, and government policy to provide a more comprehensive analysis.
Implementasi KUR Syariah Berbasis Rahn Tasjily dalam Pengembangan UMKM di PT Pegadaian Rizkyanti, Rizkyanti; Damirah; Nurfadhilah; Musmulyadi
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.703

Abstract

This study aims to analyze the implementation of Sharia-based People’s Business Credit (KUR Syariah) using the Rahn Tasjilycontract in supporting Micro, Small, and Medium Enterprises (MSMEs) at PT Pegadaian CP Parepare. It focuses on the procedural compliance with Maqashid Shariah and its contribution to MSME growth. A qualitative case study was conducted through semi-structured interviews, observation, and documentation involving Pegadaian staff and financing recipients. Data were thematically analyzed and validated through source triangulation. Findings show that the KUR Syariah disbursement process is efficient, with simple requirements and fast procedures. The Rahn Tasjily contract complies with DSN-MUI Fatwa No. 68/DSN-MUI/III/2008 and upholds Maqashid Shariah by avoiding riba, gharar, and maysir, with a maintenance costs (mu’nah) of 0.14 % every month. This financing has positively impacted MSMEs by increasing turnover, production capacity, market reach, and employment. However, some issues remain, such as fund misallocation and limited mentoring. The study highlights the importance of inclusive, fair, and Sharia-compliant financing for sustainable MSME development. Its originality lies in the integration of normative and empirical analysis of Rahn Tasjily practices in a non-bank institution, based on real client experiences.
Cryptocurrency di Tengah Norma Keagamaan: Studi tentang Persepsi Risiko dan Kepatuhan Syariah terhadap Minat Penggunaan di Kalangan Mahasiswa Muslim Kota Parepare Rizal; Damirah
Al Rikaz: Jurnal Ekonomi Syariah Vol 3 No 2 (2025): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v3i2.14787

Abstract

This study examines the impact of risk perception and Sharia compliance on the intention to use cryptocurrency among Muslim students in Parepare City. With the rapid development of digital currencies such as Bitcoin and Ethereum, concerns regarding their compliance with Islamic principles and the high volatility associated with them have emerged, particularly among religious communities. Utilizing a quantitative approach, data were collected from 88 respondents of youth muslim in parepare city. The research employs multiple regression analysis to assess the influence of both independent variables on students' willingness to adopt cryptocurrency. The results indicate that both risk perception and Sharia compliance significantly influence the intention to use cryptocurrency, with Sharia compliance having a slightly stronger effect. Furthermore, the study reveals that uncertainty regarding the religious legitimacy of cryptocurrency increases perceived risk, thus reducing interest in its adoption. These findings highlight the importance of addressing religious and ethical considerations in the acceptance of new financial technologies within Muslim communities. This research contributes to the growing body of literature on Islamic finance and provides insights for policymakers and financial institutions aiming to develop Sharia-compliant digital financial products. It also underscores the necessity for clearer religious guidelines on cryptocurrency to support informed financial decision-making among Muslim youth.
Implementasi Kebijakan Pengelolaan Retribusi Pasar dalam menunjang pendapatan asli daerah di Pasar Kampiri Kecamatan Pammana Kabupaten Wajo Darmawati; Damirah; Adani S, Andi Putri Zahirah; St. Nurhayati; Semaun, Syahriyah
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 6 No 1 (2024): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v6i1.7633

Abstract

Abstrak Tesis ini membahas tentang bagaimana pelaku usaha dan pengelolaan retribusi pasar dapat mengoptimalkan penerimaan/pendapatan yang di terima sehinggah retibusi pasar dapat menunjang endapatan Asli Daerah (PAD) dengan menyesuaikan kebijakan-kebijakan yang ada, Hal ini didasari pada retribusi di pasar Kampiri belum terpenuhi sehinggah membutuhkan pengimplementasian kebijakan terhadap pembayaran retibusi pasar Kampiri yang akan meningkatkan Pendapatan Asli Daerah (PAD). Permasalahan utama dalam penelitian ini adalah (1) Bagaimana sistem pengelolaan retribusi dalam menunjang Pendapatan Asli Daerah (PAD) (2) Bagaimana bentuk implementasi kebijakan pengelolaan Pendapatan Asli Daerah (PAD) lewat retribusi pasar Kampiri.Metode penetilian menggunakan jenis penilitian kualitatif dan pendekatan penelitian menggunakan studi kasus. Suber data adalah pelaku uaha dan Dinas Pengelolaan Retribusi; alat pengumpulan data yaitu pedoman wawancara; Teknik pengumulan data adalah observasi, wawancara dan dokumentasi; dan pengujian keabsahan data menggunakan Teknik trangulasi.Hasil penelitian: (1) Sistem pengelolaan retribusi pasar Kampiri yaitu: (a) Subjek/Objek retribusi memiliki 466 fasiitas yang disediakan (b) Tarif Retribusi pasar Kampiri diseduaikan dengan Peraturan DaerahKabupaten Wajo Nomor 1 Tahun 2021 pelaku usaha mematuhi tarif retribusi (c) Sistem Pemungutan Retribusi yang dilakukan oleh kolektor pasar ialah memberikan karcis kepada pedagang menandakan pedagang tersebut telah membayar retribusi. (2) Upaya pemerintah dalam meningkatkan Pendapatan Asli Daerah (PAD) dengan menyesuaikan Peraturan Daerah Kabupaten Wajo Nomor 1 Tahun 2021tentang Pelayanan Retribusi Pasar (a) Memperkuat basis penerimaan,memberikan tempat bagi pedgang, (b) Memperkuat proses pemungutan, penyesuaian tarif retribusi, (c) Peningkatan pengelolaan, meningkatkan pengelolaan retibusi pasar, (d) Meningkatkan pengawasan guna memperbaiki proses pemungutan, (f) Menignkatkan kesadaran wajib retribusi, memberikan pembinaan kepada pedagang agar melakukan pembayaran retribusi tepat waktu. Hasil analisis meunjukkan retribusi pasar di pasar Kampiri dapat menunjang Pendapatan Asli Daera (PAD) jika pedagang memenuhi tempat yang telah disediakan serta pembayaran retribusi dilakukan secara tepat sesuai aturan pemerintah. Kata Kunci: Kebijakan, Pendapatan Asli Daerah (PAD) dan Retribusi Pasar
Keadilan Ekonomi dalam Intervensi Harga Gabah oleh Bulog: Kajian Nilai Maslahah bagi Petani di Duampanua Gustia; Syahriyah Semaun; An Ras Try Astuti; Muliati; Damirah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.29004

Abstract

Abstract The fluctuation of rice grain prices in Duampanua District, Pinrang Regency, reflects structural market imbalances dominated by middlemen (tengkulak). This condition creates economic injustice for farmers who are forced to sell their harvests below the Government Purchase Price (HPP). This study aims to analyze economic justice within Bulog’s price intervention policy and to assess the extent to which the policy embodies the value of maslahah (public benefit) for farmers from the perspective of Islamic economics. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews with farmers, middlemen, and Bulog officials, as well as documentation of policies and relevant literature. Data analysis was carried out through reduction, presentation, and conclusion drawing based on distributive justice and maslahah principles. The results show that Bulog’s intervention through the establishment of HPP and direct purchase mechanisms has contributed to price stability; however, its effectiveness remains limited due to bureaucratic constraints, lack of socialization, and limited farmer access. From an Islamic economic perspective, Bulog’s policy reflects elements of economic justice and protection for the weak (al-mustadh‘afin), yet the value of maslahah has not been fully realized since most farmers still depend on middlemen. Therefore, strengthening Bulog’s institutional capacity and enhancing coordination with local governments are essential to achieving a fair and sustainable grain distribution system in line with Islamic economic principles. Keywords: Economic Justice, Price Intervention, Bulog, Maslahah, Rice Farmers Abstrak Fenomena ketidakstabilan harga gabah di Kecamatan Duampanua, Kabupaten Pinrang, menunjukkan adanya ketimpangan dalam struktur pasar yang didominasi oleh tengkulak. Kondisi ini menimbulkan ketidakadilan ekonomi bagi petani yang terpaksa menjual hasil panennya di bawah Harga Pembelian Pemerintah (HPP). Penelitian ini bertujuan untuk menganalisis keadilan ekonomi dalam kebijakan intervensi harga yang dilakukan oleh Perum Bulog serta menilai sejauh mana kebijakan tersebut mencerminkan nilai maslahah bagi petani dalam perspektif ekonomi Islam. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam dengan petani, tengkulak, dan pihak Bulog, serta dokumentasi kebijakan dan literatur terkait. Analisis dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan berdasarkan prinsip keadilan distributif dan nilai maslahah. Hasil penelitian menunjukkan bahwa intervensi Bulog melalui penetapan HPP dan pembelian langsung telah berkontribusi terhadap stabilitas harga, namun efektivitasnya masih terbatas akibat kendala birokrasi, minimnya sosialisasi, dan keterbatasan akses petani. Dalam perspektif ekonomi Islam, kebijakan Bulog mengandung unsur keadilan ekonomi dan perlindungan terhadap pihak yang lemah (al-mustadh‘afin), namun nilai maslahah belum sepenuhnya terwujud karena sebagian besar petani masih bergantung pada tengkulak. Oleh karena itu, diperlukan penguatan kelembagaan Bulog dan sinergi dengan pemerintah daerah untuk mewujudkan sistem distribusi gabah yang berkeadilan dan berkelanjutan sesuai prinsip ekonomi syariah. Kata Kunci: Keadilan Ekonomi, Intervensi Harga, Bulog, Maslahah, Petani Gabah
Faktor-Faktor Yang Mempengaruhi Tingkat Kunjungan di Taman Syariah Kota Parepare Akilah, Fahmiah; Faradiba, Besse; Damirah; Jumaisah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 2 (2022): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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

Abstract

Penelitian ini berjudul “Faktor-Faktor yang Mempengaruhi Tingkat Kunjungan Wisatawan di Kota Parepare Penelitian ini bertujuan untuk mendeskripsikan pengaruh fasilitas terhadap tingkat kunjungan wisatawan, mendeskripsikan pengaruh lingkungan wisata terhadap tingkat kunjungan wisatawan dan mendeskripskripsikan pengaruh simultan fasilitas dan lingkungan terhadap tingkat kunjungan di Taman Syariah Kota Parepare. Taman Syariah Parepare terletak di jalan Ganggawa Kecamatan Ujung Kota Parepare, Sulawesi Selatan. Jumlah sampel dalam penelitian ini sebanyak 30 responden. Metode penelitian ini menggunakan metode kuantitatif dengan model analisis Regresi Linear Berganda kemudian untuk analisis data menggunakan analisis deskriptif dalam mendeskripsikan pengaruh fasilitas dan lingkungan terhadap tingkat kunjungandi taman Syariah Kota Parepare. Hasil penelitian menunjukkan terdapat pengaruh secara parsial fasilitas terhadap kunjungan wisatawan dan lingkungan tehadap kunjungan wisatawan serta pengaruh secara simultan fasilitas dan lingkungan terhada tingkat kunjungan wisatawan berdasarkan hasil pengujian Uji F dan Uji t.
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 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