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All Journal Finansha: Journal of Sharia Financial Management Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah ISLAMICA : Jurnal Ilmu-Ilmu Agama Islam LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Husni Rofiq
UIN Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance Education Other

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PERAN INTELLECTUAL CAPITAL DALAM MEMODERASI PENGARUH ISLAMICITY PERFORMANCE INDEX TERHADAP PROFITABILITAS Risa Phasima Putri; Widiawati Widiawati; Husni Rofiq
Finansha: Journal of Sharia Financial Management Vol 3, No 2 (2022): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v3i2.20862

Abstract

Pengungkapan peningkatan kinerja perbankan syariah dapat dilakukan dengan menggunakan Islamicity Performance Index yang dapat diukur menggunakan indikator Profit Sharing Ratio, Zakat Performance Index, dan Islamic Income Ratio. Penelitian bertujuan untuk mengetahui pengaruh Islamicity Performance Index terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi. Kerangka pemikiran dalam penelitian ini didasarkan pada teori yang menyatakan bahwa artinya jika Profit Sharing Ratio, Zakat Performance Index, Islamic Income Ratio, dan Intellectual capital naik maka profitabilitas perusahaan pun akan ikut meningkat. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan regresi moderasi sebagai analisis data. Hasil penelitian ini menunjukkan indikator Profit Sharing Ratio mempunyai tidak berpengaruh terhadap profitabilitas. Zakat Performance Ratio mempunyai pengaruh signifikan terhadap profitabilitas.  Islamic Income Ratio mempunyai pengaruh signifikan terhadap profitabilitas. Intellectual Capital tidak memoderasi hubungan antara Profit Sharing Ratio, Zakat Performance Ratio dan Islamic Income Ratio terhadap profitbilitas.
Optimalisasi Pendidikan Agama Islam Melalui Program Gerakan Cinta Al-Qur’an (Studi Di SMP Unggulan Al-Amin Ngamprah) Pipih Nurhayati; Arif Hidayatulloh; Husni Rofiq
ISLAMICA Vol 5 No 2 (2022): ISLAMICA
Publisher : STAI Siliwangi Bandung

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Abstract

Al-Qur’an al-Karim is the book of Allah SWT. which is a guide for humans. Humans will not be able to use the Qur'an as a guide if they do not understand the content and meaning of the Qur'an. The first step to understanding the Qur'an is to study the Qur'an. However, in reality, today's students are still many who have not been able to read the Qur'an properly. Based on the results of the BAQI STAI test in 2018/2019, students who have not been able to read the Qur'an are still 77.55%. This condition is very concerning with many students who have not been able to read the Qur'an, let alone make the Qur'an a guide in their lives. One of the reasons is the lack of love for the Qur'an. Researchers conducted research in an educational institution, namely Al-Amin Superior Middle School, which focused on the al-Qur’an Love Movement Program to overcome this condition. This study aims to determine how the al-Qur’an Love Movement Program results can optimize Islamic religious education in schools. This study uses descriptive qualitative research methods. The data collection techniques used are interviews, observation, and documentation studies. This data is analyzed by reducing, presenting, triangulation, and concluding. The results of this study found that the Qur'an Love Movement Program The al-Qur’an Love Movement has a series of activities: murojaah al-Qur’an, tadarus Al-Qur’an, tahsin al-Qur’an, tahfidz al-Qur’an, tafhim Al-Qur’an, lectures, comprehensive session, and graduation tahfidz. Furthermore, in the operationalization of each activity, including planning, implementation, monitoring, and evaluation, it is considered good and quite good when viewed from Permendiknas Number 47 of 2007 concerning Standards for Management of Education by Non-formal Education Units. This al-Qur’an Love Movement program produces students who can read the Qur'an well, hafidz Qur'an 1-2 Juz, and students have good manners, are honest, and are accustomed to doing good in their daily lives as a practice of the Qur'an. Thus the al-Qur’an Love Movement program can optimize Islamic Religious Education in schools.
PENGARUH FINANCING TO DEPOSIT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON EQUITY PADA PT. BANK CENTRAL ASIA SYARIAH PERIODE 2011-2020 Maulana, Irfan; Rofiq, Husni; Dzikrayah, Fithri
Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2023): Maret
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/arps.v3i1.3364

Abstract

AbstrakPengukuran keberhasilan suatu perusahaan dapat dilihat melalui perolehan laba guna meningkatkan kinerja perusahaan. Salah satu yang dapat mempengaruhi Return On Equityadalah Financing to Deposit Rati dan Capital Adequacy Ratio. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Financing to Deposit Ratio dan Capital Adequacy Ratio terhadap Return On Equity pada PT. Bank Central Asia Syariah. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder dari publikasi laporan keuangan pada PT. Bank Central Asia Syariah. Hasil penelitian ini menunjukkan bahwa secara parsial Financing to Deposit Ratio berpengaruh positif terhadap Return On Equity dengan nilai koefisien determinasi sebesar 19,7%. Secara parsial Capital Adequacy Ratio berpengaruh negatif terhadap Return On Equity dengan nilai koefisien determinasi 56,0%. Secara simultan Financing to Deposit Ratio dan Capital Adequacy Ratio berpengaruh terhadap Return On Equity dengan nilai koefisien determinasi sebesar 50,58% pada PT. Bank Central Asia Syariah. AbstractThe measurement of the success of a company can be seen through the acquisition of profits in order to improve the company's performance. One that can affect Return On Equity is the Financing to Deposit Ratio and Capital Adequacy Ratio. This study aims to determine and analyze the effect of Financing to Deposit Ratio and Capital Adequacy Ratio on Return On Equity at PT. Bank Central Asia Syariah. The method used in this study is a descriptive method with a quantitative approach. The source of data used in this study is secondary data from the publication of financial statements at PT. Bank Central Asia Syariah. The results of this study indicate that partially Financing to Deposit Ratio has a positive effect on Return On Equity with a coefficient of determination of 19.7%. Partially, the Capital Adequacy Ratio has a negative effect on Return On Equity with a coefficient of determination of 56.0%. Simultaneously, Financing to Deposit Ratio and Capital Adequacy Ratio have an effect on Return On Equity with a coefficient of determination of 50.58% at PT. Bank Central Asia Syariah.
THE INFLUENCE OF TRADE PAYABLES AND TAXES PAYABLES ON LIABILITIES AT PT. STEEL PIPE INDUSTRY OF INDONESIA TBK LISTED ON THE INDONESIAN SHARIA STOCK INDEX (ISSI) FOR THE 2014-2024 PERIOD Ki Agus Ahmad Jauhar Lisanulhak; Husni Rofiq
Lobi Vol. 2 No. 2 (2025): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v2i2.2200

Abstract

The Companies face increasingly complex challenges in financial management. Many elements inside and outside the company affect financial performance, so that more careful and efficient financial management is needed. Among the most important conditions of a company's financial structure are the obligations that must be met to maintain business continuity and comply with applicable regula­tions. The conceptual framework of this study explains that there is a positive im­pact between Trade Payables & Taxes Payables on Liabilities, which means that changes in the ratio value affect the increase or decrease in liabilities. Furthermore, this conceptual framework also shows that Liabilities are affected by other ele­ments that are not the focus of this study. Internal factors include the company's capital structure, profitability level & debt policy. External factors include interest rates, inflation, government policies, market conditions, and competition. The re­search method used in this study is a descriptive method with a quantitative approach. The types and sources of data used in this study are secondary data sources obtained from the financial statements of PT. Steel Pipe Industry of Indonesia Tbk for the period 2014–2024, the official website.  
PRODUK HALAL SEBAGAI INSTRUMEN PEMBENTUKAN KARAKTER : TINJAUAN USHUL FIQIH Husni Rofiq; Nadhir Muammar
Lobi Vol. 3 No. 01 (2026): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v3i01.3171

Abstract

This research aims to analyze the concept of halal from the perspective of Ushul Fiqh and its normative, ethical, and spiritual functions in human life. Furthermore, this study examines the mechanism of halal products as an instrument for character building through the integration of ushuliyah values. The research method employed is descriptive quali­ta­tive through library research. Primary data are sourced from classical Ushul Fiqh li­te­ra­ture, halal regulations, and related fatwas, while secondary data are obtained from supporting books and journal articles. Data analysis was conducted inductively using con­tent analysis. The results indicate that the concept of halal in Ushul Fiqh does not only determine the legal validity of a product but also serves as a means of moral education. The integration of the principles of maqāṣid al-syarī‘ah, al-amr wa al-nahy, and sadd al-dha­rī‘ah explains that the consumption of halal products directly contributes to spiritual cla­rity, discipline, and individual responsibility. Socially, the halal industry fosters a culture of trustworthiness (amanah) and integrity, positioning the role of halal as fundamental in shaping the character of both individuals and society.
Co-Authors Arif Hidayatulloh Dzikrayah, Fithri Irfan Maulana, Irfan Ki Agus Ahmad Jauhar Lisanulhak Nadhir Muammar Pipih Nurhayati Risa Phasima Putri Widiawati Widiawati