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All Journal ASNAF Jurnal Ilmiah Mahasiswa
Anwar Puteh
UNIMAL
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Dynamics of waqf in the city of Langsa (Case Study of Understanding Religious Figures) Fatahillah fatah; Anwar Puteh
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 1, No 2 (2022)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v1i2.4621

Abstract

Purpose – to reveal and explain the dynamics of waqf in Langsa City starting from waqf regulation, public understanding, and understanding of Langsa City religious leaders. Method – This research uses a descriptive method with a qualitative approach with primary and secondary data. Data collection methods used by observation, interviews, and documentation. This study can find that the community and religious leaders in Langsa City use the Syafi'i school of jurisprudence in the legal basis, including waqf. Research Results - The results of this study related to the polemic of understanding religious leaders in Langsa City is because Aceh has its own fatwa institution not under the central MUI institution and Aceh's MPU so far has not issued a fatwa related to whether or not the practice of cash waqf is allowed. In this case, the researcher sees that if the Aceh MPU issues a regulation or fatwa regarding the permissible practice of cash waqf, then the harmony of understanding of religious leaders in Aceh, especially Langsa City will be reconciled over time. Practical Implications – As a practical implication, the results of this study can be used as a reference by the government, especially waqf organizations.
The Effect of Liquidity and Solvency on Return on Assets: Evidence from Property and Real Estate Companies Listed in the Jakarta Islamic Index 70 Alfian; Putri Meiliana; Safwandi; Safwan Kamal; Anwar Puteh; Yulius Dharma
JIM: Jurnal Ilmiah Mahasiswa Vol. 8 No. 2 (2026): Juli - Oktober 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v8i2.15488

Abstract

This study aims to analyze the effect of liquidity and solvency ratios on financial performance, as measured by Return on Assets (ROA), in property and real estate companies listed on the Jakarta Islamic Index 70 (JII70) during the 2019–2024 period. The study was motivated by fluctuations in the property sector and the importance of financial management in maintaining corporate profitability. A quantitative approach was employed using secondary data obtained from the annual financial reports of selected companies. The sample consisted of eight companies selected through purposive sampling. Data were analyzed using panel data regression with the Fixed Effects Model (FEM) as the most appropriate estimation model. The results indicate that the Debt-to-Equity Ratio (DER) has a negative and significant effect on ROA. Meanwhile, the Current Ratio (CR), Cash Ratio, Debt-to-Asset Ratio (DAR), and Long-Term Debt-to-Equity Ratio (LTDER) do not individually have a significant effect on ROA. However, the simultaneous test reveals that liquidity and solvency variables collectively have a significant effect on financial performance. The adjusted R-squared value of 0.5998 indicates that approximately 59.98% of the variation in ROA can be explained by the liquidity and solvency variables included in the model, while the remaining 40.02% is influenced by other factors beyond the scope of this study. These results suggest that financial performance is not determined solely by liquidity and solvency conditions but is also affected by other internal and external factors. Therefore, maintaining an appropriate balance between liquidity and leverage is essential for improving profitability and supporting sustainable financial performance.
Co-Authors Alfian Fatahillah fatah Putri Meiliana Safwan Kamal Safwandi Yulius Dharma