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All Journal Jurnal Tabarru': Islamic Banking and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rohmawati, Laila
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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OPTIMALISASI PENDISTRIBUSIAN ZIS MELALUI PROGRAM PEMBERDAYAAN UMKM DI LAZISMU SIDOARJO DALAM PERSPEKTIF MAQASHID SYARIAH Rohmawati, Laila; Masruchin
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 1 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(1).16228

Abstract

Rendahnya tingkat pendidikan masyarakat, tingginya angka kemiskinan, tingginya angka pengangguran, dan banyak masalah lainnya. Dapat diatasi dengan adanya usaha mikro, kecil, dan menengah (UMKM) di Indonesia  karena UMKM memiliki peran dalam meningkatkan pertumbuhan perekonomian negara. Salah satu lembaga yang dapat mendukung aksi dalam memberdayakan perekonomian negara dan UMKM adalah lembaga zakat. Tujuan penelitian ini bertujuan untuk mengetahui bagaimana pendistribusian dana ZIS yang ada di Lazismu Sidoarjo dan menggunakan maqashid syariah untuk mengukur tingkat optimalisasi pendistribusian kepada mustahik. Penelitian ini menggunakan metode kualitatif dengan menerapkan pendekatan studi kasus yang sedang terjadi di lapangan. Hasil penelitian menunjukkan bahwa Lazismu Kabupaten Sidoarjo telah menerapkan langkah optimalisasi pengalokasian dana ZIS sebagai bagian dari upaya pengentasan kemiskinan. Program pemberdayaan UMKM  juga berjalan maksimal, berdasarkan pemenuhan kebutuhan usaha para mustahik. Berdasarkan penilaian maqāṣhid syarī'ah dapat dinyatakan telah memenuhi kelima aspek tingkat maqāṣhid syariah, meskipun masih ada yang belum mencapai level maksimal.
Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector : Companies Listed on the IDX in 2018-2021 Rohmawati, Laila; Mursito, Bambang; Pawenang, Supawi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.210

Abstract

Lailia Rohmawati Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector. Thesis Management Studies Program. Strata 1. Islamic University of Batik Surakarta. 2023. In the coal industry world with intense competition, it causes competition to develop and involves the importance of the organization's monetary exhibition. Concentrating on the organization's monetary performance is vital in terms of solvency, liquidity and solvency ratios. This study expects to decide the impact of CR, DER and DAR, on ROA in coal mining companies. It is hoped that it will provide knowledge about the impact of CR, DER, and DAR on ROA. This research is in the form of quantitative descriptive with secondary data types. the population of coal area mining organizations recorded on the IDX in 2018-2021 totaled 23 companies. Samples with purposive sampling amounted to 10 mining companies in the coal sector. The data collection method uses the annual financial report data documentation method. tested by multiple linear regression analysis. CR has signifficant negatif impact, DER has signifficant negatif impact, DAR has signifficant positif impact on ROA in Mining Companies in the Coal Sector. The consequences of the Assurance Coefficient Investigation got 83.5% where ROA can be made sense of by the free factors CR, DER, and DAR. Furthermore, can develop this research using other independent variables considering that there are still other independent variables such as Asset Turnover, EPS, TATO and other variables that can affect ROA.
Co-Authors Masruchin Mursito, Bambang Supawi Pawenang