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ANALISIS KINERJA KEUANGAN PT. SARIMELATI KENCANA TBK DI BURSA EFEK INDONESIA Rachman Amir, Abdul; Hamang, Nasri; Damirah, 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 (203.656 KB) | DOI: 10.35905/moneta.v1i1.3213

Abstract

Analisis kinerja keuangan adalah gambaran prestasi atau kondisi keuangan perusahaan dari tahun ke tahun. Analisis Rasio Keuangan merupakan suatu alat analisis yang digunakan oleh perusahaan untuk menilai kinerja keuangan berdasarkan data perbandingan masing-masing pos yang terdapat di laporan keuangan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Sarimelati Kencana Tbk yang di ukur menggunakan rasio likuiditas, solvabilitas, profitabilitas dan aktivitas.Metode penelitian kuantitatif deskriptif dengan pendekatan studi kasus dan dalam mengumpulkan data menggunakan teknik dokumentasi berupa data sekunder yaitu laporan keuangan PT Sarimelati Kencana Tbk periode 2019-2021. Adapun teknik analisis data yang digunakan yaitu analisis rasio keuangan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Sarimelati Kencana Tbk yang diukur dengan beberapa rasio keuangan menunjukkan bahwa kinerja keuangan perusahaan berfluktuasi. Rasio Likuiditas PT Sarimelati Kencana Tbk pada Current Ratio tahun 2019-2021 sebesar 131,8%, 83,1%, 93,1%. Quick Ratio pada tahun 2019-2021 sebesar 73,2%, 30,5%, 41,0%. Cash Ratio pada tahun 2019-2021 sebesar 23,6%, 12,6%, 20,8%. Rasio Solvabilitas PT Sarimelati Kencana Tbk dari Debt to Asset Ratio pada tahun 2019-2021 sebesar 36,4%, 48,4%, 47,4%. Debt to Equity Ratio pada tahun 2019-2021 sebesar 57,4%, 93,9%, 90,1%. Rasio Profitabilitas PT Sarimelati Kencana Tbk dari Return On Assets pada tahun 2019-2021 sebesar 9,48%, (4,19%), 2,74%. Return On Equity pada tahun 2019-2021 sebesar 14,9%, (8,12%), 5,21%. Net Profit Margin pada tahun 2019-2021 sebesar 5,01%, (2,70%), 1,77%. Rasio Aktivitas PT Sarimelati Kencana Tbk dari Receivable Turnover pada tahun 2019-2021 sebesar 202,7 kali, 128,9 kali, 117 kali. Fixed Assets Turnover pada tahun 2019-2021 sebesar 3,56 kali, 2,81 kali 2,83 kali.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP ECONOMIC VALUE ADDED PADA PERUSAHAAN BURSA EFEK INDONESIA MELALUI PENDEKATAN STRUKTURAL EQUATION MODEL – PARTIAL LEAST SQUARE Hanike, Yusrianti; Damirah, Damirah
AMAL: Jurnal Ekonomi Syariah Vol. 1 No. 2 (2019)
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.422 KB) | DOI: 10.33477/eksy.v1i02.1259

Abstract

Pergerakan saham menjadi topik hangat terutama dengan berkembangnya pasar modal di tanah air. Rasio keuangan adalah salah ukuran dalam melihat kemampuan perusahaan dalam mengelola kemampuan ekonominya. Sementara Economic Value Added merupakan penilaian kinerja yang dapat mendorong kinerja perusahaan. Melalui SEM-PLS, model yang dihasilkan mampu mengidentifikasi indikator-indikator rasio keuangan terhadap EVA. SEM-PLS merupakan pemodelan kuantitatif faktor-faktor yang menunjukkan hubungan antara beberapa faktor dependen dan independen melalui indikator-indikatornya. Analisis SEM – PLS merupakan kombinasi analisis jalur (Path Analysis) dan analisis regresi. Pada penelitan ini rasio keuangan meliputi rasio likuiditas, aktivitas, profitabilitas dan solvabillitas. Analisis meliputi data BEI di bidang Manufaktur tahun 2016. Berdasarkan hasil penelitian dapat diambil kesimpulan bahwa melalui rasio keuangan yakni rasio profitabilitas dan rasio aktivitas mampu menunjukkan bahwa unsur-unsurnya memiliki hubungan terhadap unsur-unsur pada laporan keuangan yakni EVA. Indikator-indikator yang kurang baik dalam menjelaskan rasio keuangan mempengaruhi hubungannya terhadap variabel laporan keuangan yakni EVA. Keywords : Rasio keuangan, EVA, SEM-PLS
STRATEGI BAURAN PEMASARAN 9P DAN CUSTOMER CENTRISM TERHADAP PENINGKATAN JAMAAH PERSPEKTIF PEMASARAN SYARIAH (Studi: Travel Haji dan Umrah di Ajattapareng) Umar, Umrah Yani; Darmawati, Darmawati; Damirah, Damirah; Semaun, Syahriyah; Muliati, Muliati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.710

Abstract

Marketing is important for business success. The right marketing strategy is very diverse, such as the 9P marketing mix and Costumer Centrism. The application of marketing strategies is important in achieving business goals. The purpose of this study is to analyze the application of sharia marketing strategies using the 9P marketing mix concept in the Hajj and Umrah travel business, and to see how this strategy can increase the number of pilgrims and customer satisfaction. This research uses the interview method to collect data. Interviews were conducted with the leaders and pilgrims of the four travel agents that became the object of research. The results showed that the 9P marketing mix increased the number of pilgrims of Hajj and Umrah travel agents in Ajattapareng. Sharia marketing principles such as transparency, honesty, and good service help increase customer satisfaction and create a competitive advantage. Data for 2019-2023 shows an increase in the number of pilgrims in 2023 thanks to packages that comply with regulations, competitive prices, satisfactory facilities, effective promotions, friendly service, and simple processes. A customer centrism approach is also applied to focus on customer satisfaction.
Sharia-Compliant Digital Marketing Strategies to Boost Sales Revenue for Micro, Small, and Medium Enterprises in Parepare City Asih, Nur; Nurhayati, St.; Zubair, Muhammad Kamal; Semaun, Syahriah; Damirah, Damirah
Jurnal Ar-Ribh Vol 7, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i2.13239

Abstract

This study investigates the implementation of sharia-compliant digital marketing strategies to enhance the sales turnover of Micro, Small, and Medium Enterprises (MSMEs) in Parepare City. Using a qualitative approach with a case study methodology, data were collected through direct observation, in-depth interviews, and documentation. The research focuses on understanding the effectiveness of digital marketing through social media platforms such as Facebook, Instagram, and TikTok while adhering to Islamic ethical principles. The findings reveal that before adopting digital marketing strategies, MSMEs in Parepare City experienced stagnant, declining, or inconsistent turnover due to reliance on traditional marketing methods. However, after utilizing social media for product promotion, most MSMEs reported turnover increases ranging from 20% to 80%. Facebook emerged as the most widely used platform, providing significant outreach and engagement opportunities. Additionally, TikTok and Instagram contributed to customer engagement through creative and interactive content. From an Islamic perspective, the study highlights that MSME actors operate their businesses in line with the principles of falah (worldly and spiritual prosperity), emphasizing transparency, fairness, and ethical practices in their marketing efforts. The adoption of sharia-compliant digital marketing strategies not only enhanced sales performance but also supported sustainable and ethical business operations. This study underscores the potential of digital marketing as a transformative tool for MSMEs, particularly when aligned with Islamic values. Future research could expand the scope by exploring additional sectors or regions to provide a more comprehensive understanding of the impact of digital marketing strategies on business growth.
ANALISIS AKAD MURABAHAH TERHADAP PEMBIAYAAN KPR BTN BERSUBSIDI IBDI BANK BTN SYARIAH Faradhiba, Yulia; Bahri, Andi; Damirah, Damirah; Muliati, Hj.; Semaun, Hj. Syahriyah
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.2274

Abstract

In BTN Sejahtera iB KPR financing, one of the obligations given by the bank to subsidized Sharia KPR customers is to pay home ownership credit before the 20th of each month. In providing subsidized Sharia KPR financing, BTN Syariah Parepare collaborates with subsidized housing in Parepare City. The aim of this research is to analyze murabahah contracts for sharia mortgage financing for subsidized housing, a case study at Bank BTN Syariah Parepare. This study used qualitative research methods. The location of this research is Bank BTN Syariah Parepare City Branch. The interviewees were 3 people from marketing at Bank BTN Syariah, Parepare City and 10 customers of Bank BTN Syariah, Parepare City, who took subsidized mortgages. The data analysis techniques in this research are data reduction, data presentation, and drawing conclusions. The research results show that the forms of financing at the BTN Syariah Bank in the city of Parepare are divided into three, namely FLPP (Housing Financing Liquidity Facility), Public Housing Savings (TAPERA), and Savings-based housing financing assistance (BP2BT). Where Islamic banks provide financing with the aim of obtaining income and helping customers or other communities who need these financing funds in developing their various businesses so that the economy becomes prosperous
Zakat Literacy: Digital Islamic Finance in Community Economic Development Damirah, Damirah; Sahrani, Sahrani; Musmulyadi, Musmulyadi
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 1: Januari 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v11i1.27549

Abstract

The purpose of this study is to explore the pivotal roles of Islamic finance and Zakat, particularly in the context of digital transformation, in improving financial literacy and fostering economic growth within communities. The study specifically examines how the digitalization of Zakat collection and distribution, alongside other Islamic finance principles, contributes to the development of an inclusive and ethical economy rooted in Islamic values.This study employs a mixed-method approach, combining qualitative and quantitative analyses. Data is gathered through interviews, case studies, and statistical analysis to explore the impact of digital Islamic finance and Zakat management on community economic development. The study focuses on how digital literacy in Islamic finance, particularly Zakat, can enhance economic outcomes and the effectiveness of these tools for poverty alleviation.The study reveals that integrating Islamic finance and Zakat with digital technology significantly improves financial literacy, leading to better economic decision-making and sustainable economic development. The digitalization of Zakat processes not only increases transparency and efficiency but also broadens the reach and impact of Zakat, reinforcing its role as a crucial instrument in Islamic finance for poverty alleviation. However, key challenges, such as gaps in public understanding and limited access to financial education, need to be addressed to fully leverage the potential of digital Islamic finance and Zakat.
Exploring Trends And Dimensions In Islamic Leadership Research: A Bibliometric Approach Syaifullah, syaifullah; Lestari, Nurrizka Puji; Juirah, Juirah; Damirah, Damirah
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12740

Abstract

This research aims to examine the trends and the extent of research related to Islamic Leadership in Indonesia published through the Scopus database from 2013 to 2023. The research method employed is quantitative, applying bibliometric analysis and utilizing R-Packages and WebInterface Biblioshiny software for visual data analysis and detailing. The study indicates that the theme of Islamic Leadership in Indonesia continues to capture the attention of researchers to the present day. One of the most influential works is Sholikhah's publication in 2019, cited 32 times. Diponegoro University has the highest affiliation with 13 publications, and Indonesia stands out as the most productive country with a total of 319 citations. The bibliometric analysis conducted is limited to Scopus data, with other national and international databases not considered in this study. This research examines relevant studies on Islamic leadership in Indonesia, presenting a brief literature review accessible to researchers in this field and providing recommendations for future research.
Evaluating the Effectiveness of BAZNAS Zakat Distribution on Mustahik Welfare in Ajatappareng Using the CIBEST Model Yusriadi, Aditya; Damirah, Damirah; Fikri, Fikri; Darmawati, Darmawati; Zubair, Muhammad Kamal
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.13965

Abstract

Zakat distribution in Indonesia has generally been limited to material measurements, which often results in an imbalanced impact on mustahik , especially in the context of productive zakat. To address this gap, the CIBEST (Center for Islamic Business and Economic Studies) model is recognized as an effective tool for measuring both material and spiritual dimensions of welfare. This study focuses on productive zakat recipients ( mustahik ) under the auspices of BAZNAS in the Ajatappareng region, specifically in Parepare City and Sidenreng Rappang Regency. The research adopts a mixed-methods approach, combining quantitative and descriptive qualitative analysis, while using the CIBEST model to evaluate the impact of zakat distribution. Findings reveal that BAZNAS distributes both productive and consumptive zakat—including cash assistance, business equipment, and staple food—alongside training, mentoring, and empowerment programs. Based on the CIBEST quadrant analysis, significant shifts occurred in the material and spiritual poverty classifications of mustahik . Before receiving zakat, households were distributed as follows: Quadrant I (10 households), Quadrant II (22), Quadrant III (0), and Quadrant IV (3). After receiving productive zakat, the distribution changed markedly to: Quadrant I (29 households), Quadrant II (6), Quadrant III (0), and Quadrant IV (0). A paired-sample statistical test showed a significant difference in household income before and after zakat assistance, with a p-value (Sig. 2-tailed) of 0.000 ( 0.05). These findings confirm that productive zakat distribution by BAZNAS has a positive and statistically significant impact on improving the economic welfare of mustahik in the Ajatappareng region.
Efektivitas Penerapan Sistem Informasi Manajemen Baznas (SIMBA) Terhadap Peningkatan Good Corporate Governance Syam, Nuradillah; Said, Zainal; Haq, Islamul; Damirah, Damirah; Suarning, Suarning
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1496

Abstract

Perkembangan teknologi digital telah mendorong lembaga pengelola zakat seperti BAZNAS untuk meningkatkan tata kelola keuangan secara transparan dan akuntabel. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan Sistem Informasi Manajemen BAZNAS (SIMBA) dalam meningkatkan prinsip-prinsip good corporate governance (GCG) di BAZNAS Parepare. Studi ini menggunakan pendekatan kualitatif deskriptif dengan metode observasi, wawancara mendalam, dan dokumentasi terhadap pengelola SIMBA dan laporan operasional di BAZNAS Parepare. Hasil penelitian menunjukkan bahwa penggunaan SIMBA mempercepat pendataan, meningkatkan akurasi pelaporan, dan memperkuat akuntabilitas lembaga. Transparansi informasi, partisipasi stakeholder, serta peningkatan kepercayaan publik menjadi bukti implementasi prinsip GCG yang lebih baik melalui SIMBA. Hambatan teknis seperti keterbatasan infrastruktur dan keterampilan operator tetap menjadi tantangan, namun tidak mengurangi dampak positif sistem terhadap efektivitas manajemen zakat. Dengan demikian, SIMBA terbukti mendukung tata kelola zakat yang responsif dan profesional.
Buying and Selling Broker: The Management and Islamic View Damirah, Damirah; Shalilah, Mar’atun; Iryanto, Rivaldo Kurniawan; Alaaraj, Hassan
IKONOMIKA Vol 8, No 1 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v8i1.15744

Abstract

The rise of intermediaries in buying and selling transactions, where the seller uses another person to sell the goods, and vice versa, the buyer hires someone to look for goods to buy. However, in several facts on the ground, there were still irregularities that caused losses to both parties. This study aims to find out and understand the samsarah or broker contract in car buying and selling transactions at the Showroom Kab. bones. This research is a qualitative method with data collection through interviews, observation, and documentation. The results of the study show that samsarah contracts, which refer to transactions that use the services of people as an exchange, include samsarah contracts, which in Islamic fiqh can take the form of brokers, distributors, agents, and so on. The practice of buying and selling used car dealers or samsarah by Showroom in Kab. Bone in general fulfills the principles of honesty, transparency, and responsibility. The owner of the goods being sold will pay the intermediary by giving the broker permission to increase the selling price. According to scholars, buying and selling through intermediaries is legal as long as all parties benefit including sellers, buyers, and intermediaries, then this type of intermediary business is permissible. However, this business activity must carry out payment transactions through Islamic banks so that they run perfectly according to Islamic principles.