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Riba in Islamic Economics and Finance: A Review Lina Marlina; Aisyah As Salafiyah; Ahlis Fatoni; Nurismalatri; Purnama Putra
Journal of Islamic Economics Literatures Vol. 4 No. 1 (2023): Journal of Islamic Economic Literature
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/jiel.v4i1.224

Islam, Judaism, and Christianity prohibit Riba from economic and finance. The firm refusal of the practice of riba is because it negatively affects society, spiritual morals, social life, and the economic sector. This study aims to find out the development map and trend of riba published in Islamic economics and finance. The data analyzed were more than 169 research publications indexed by Scopus. The export data is then processed and analyzed using R Biblioshiny software to determine the bibliometric map of the development of riba. The result shows that the number of publications on the development of riba in Islamic economics and finance research increases continuously. This study provides a comprehensive explanation of usury and finds that usury negatively impacts both spiritually, socially and economically. This study is a comprehensive study that discusses the theme of redefining riba in bibliometric analysis.

PENGARUH WORKING CAPITAL TURNOVER (WCTO), TOTAL ASSET TURNOVER (TATO), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAN MANUFAKTUR TEMBAKAU YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2023 Hidayat, Andri; Nurismalatri
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This research aims to determine the influence of the variables Working Capital Turnover (WCTO), Total Asset Turnover (TATO), and Debt To Equity Ratio (DER) on Return On Assets (ROA) in tobacco manufacturing companies listed on the Indonesian Stock Exchange (BEI). This type of research is quantitative. The data analysis technique used is panel data regression with an 11 (eleven) year time series, namely the 2013-2023 period and 4 (four) tobacco manufacturing companies. Based on the results of the partial test (T test) of Working Capital Turnover (WCTO), the T value is 1.264558 with a significance of 0.2133. Because Tcount < Ttable (1.264558 <1.68385) and the significance value > significant level (0.2133 > 0.05). So the conclusion is that Working Capital Turnover (WCTO) has no effect on Return On Assets (ROA). The research results for Total Asset Turnover (TATO), obtained a T value of 9.618405 with a significance of 0.0000. Because Tcount > Ttable (9.618405 > 1.68385) and the significance value < significant level (0.0000 < 0.05). So the conclusion is that Total Asset Turnover (TATO) has a positive effect on Return On Assets (ROA). Meanwhile, the Debt To Equity Ratio (DER) obtained a T value of 0.489860 with a significance of 0.6269. Because Tcount < Ttable (0.489860<1.68385) and the significance value > significant level (0.6269>0.05). So the conclusion is that Debt To Equity Ratio (DER) has no effect on Return On Assets (ROA). The results of simultaneous hypothesis testing (F test) can be seen that the Fcount value is 31.68553, which is greater than the Ftable of 2.838745 or 31.68553 > 2.838745, while the significance value of 0.000000 is smaller than 0.05 or 0.000000 < 0.05, so it can be concluded that Working Capital Turnover (WCTO), Total Asset Turnover (TATO) and Debt To Equity Ratio (DER) simultaneously have a significant effect on Return On Assets (ROA).

PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2022 Oktavia, Ami; Nurismalatri
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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The purpose of this study is to determine whether there is an influence between liquidity (Current Ratio) and solvency (Debt To Assets Ratio) on profitability (Return On Assets) in Food and Beverage Companies listed on the Indonesia Stock Exchange. This study uses a quantitative method in taking financial report data from Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2015-2022. The data collection technique used is secondary sources with library studies and internet research. The results of this study indicate that partially liquidity as measured by the current ratio has no effect on profitability (return on assets) with a significant value of 0.1878> 0.05. While solvency as measured by the debt to assets ratio has a negative and significant effect on profitability (return on assets) with a significant value of 0.0000 <0.05. Based on the results of the simultaneous test (F test) the current ratio and debt to assets ratio together have a significant effect on return on assets with a significant value of 0.000000 <0.05.

PENGARUH NET PROFIT MARGIN, DEBT TO ASSET RATIO DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA PERIODE 2018-2023 Amelia Putri Tri Utami; Nurismalatri
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This study aims to determine the influence of Net profit margin (NPM), Debt to asset ratio (DAR), and Current ratio (CR) partially and simultaneously on Stock Prices in coal sub-sector mining companies for the 2018-2023 period. This research is a quantitative research. The data collection technique used is a secondary source with documentation methods and literature studies. The data analysis technique used is panel data regression with a time series of 6 (six) years, namely the period 2018-2023 and with a cross section of 8 (eight) mining companies in the coal sub-sector. The results of the research conducted with a panel data regression test show that the best model used for this study is the Fixed Effect Model. Based on the results of the t-test, it shows that Net profit margin (X1) has a positive and significant effect on the stock price which is shown with a significant value of 0.0050 < 0.05. Meanwhile, the Debt to asset ratio (X2) and Current ratio (X3) have no significant effect on the stock price which is shown by a significant value in DAR of 0.9864 > 0.05, and a significant value in CR of 0.8572 > 0.05. Based on the results of the F Net profit margin test, Debt to asset ratio, and Current ratio together have a significant effect on the Stock Price with a significant value of 0.000000 < 0.05.

PENGARUH RASIO KECUKUPAN MODAL DAN RISIKO KREDIT TERHADAP PROFITABILITAS PADA PT BANK MANDIRI (PERSERO) TBK PERIODE 2012-2022 Dewi Ningsih; Nurismalatri
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This study aims to analyze the effect of Capital Adequacy Ratio and Credit Risk both partially and simultaneously on Profitability at PT Bank Mandiri (Persero) Tbk for the period 2012-2022. This research method uses quantitative methods. The sample of this study is financial statement data in the form of balance sheets and profit and loss at PT Bank Mandiri (Persero) Tbk for the period 2012 to 2022. The data analysis used includes classical assumption test, multiple linear regression test, coefficient of determination test, partial test and simultaneous test. The results of this study based on the classical assumption test did not find variables that deviated from the classical assumptions. These results indicate that the available data has met the requirements for using multiple regression equation models. The t test results show that partially the Capital Adequacy Ratio has no significant effect on Profitability, this is evidenced by the tcount result is smaller than the t table (0.50412 < 2.26216) and the significance level (0.6278> 0.05). Credit Risk has a significant effect on Profitability, this is evidenced by the results of tcount bigger than ttable (2.454481 > 2.26216) and the level of significance (0.0397 < 0.05). And simultaneously the Capital Adequacy Ratio and Credit Risk have a significant effect on Profitability, this is evidenced by the results of Fcount greater than Ftable (8.385> 4.26) and the level of significance (0.011 <0.005), with a contribution of 59.6%, while the remaining 40.4% is influenced by other factors.

PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSET (ROA) PADA SUB SEKTOR FOOD AND BEVERAGE PERIODE 2018-2023 Anis Stasya; Nurismalatri
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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This research aims to examine the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange. This type of research uses a quantitative approach. The number of samples used in this research was 6 food and beverage companies, namely PT. Aksha Wira Internasional Tbk. (ADES), PT. Sariguna Primatirta Tbk. (CLEO), PT. Ultrajaya Milk Industry Tbk. (ULTJ), PT Campina Ice Cream Industry Tbk. (CAMP), PT. Siantar Top Tbk. (STTP), PT. Indofood cbp is successful and prosperous Tbk. (ICBP) during the 2018-2023 observation period. This research uses secondary data obtained from annual financial reports. The analytical method used is Panel Data regression analysis of the EViews (Econometrics Views) program version 13. The research results show that the Current Ratio (CR) has no effect on Return on Assets (ROA) as indicated by the t-count value of 0.651689 and a significance of 0. 5201 > 0.05, Debt to Equity Ratio (DER) has a significant negative effect on Return on Assets (ROA) with a t-value of -2.444330 and a significance of 0.0213 < 0.05, and Total Assets Turnover (TATO) does not has an effect on Return on Assets (ROA) with a t-value of -0.500148 and a significance of 0.6210 > 0.05. Simultaneously, Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) have a significant effect on Return on Assets (ROA) with an f-count value of 4.882154 and a probability value of 0.000839 < 0, 05 in food and beverage companies listed on the Indonesia Stock Exchange in the 2018-2023 period.

PENGARUH PROFITABILITAS (NPM) DAN UKURAN PERUSAHAAN (FIRM SIZE) TERHADAP HARGA SAHAM (CLOSING PRICE) PT MITRA ADI PERKASA TAHUN 2014-2023 Karla Anggita Mutiarani; Nurismalatri
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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This study aims to analyze the effect of Profitability (NPM), as measured by profitability (NPM), and firm size on the stock price (closing price) of PT Mitra Adi Perkasa during the period 2014-2023. The research method used is a quantitative method with secondary data in the form of annual financial reports published during that period. This study uses descriptive statistical analysis, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination as data analysis methods. The results of this study indicate that partially Profitability (NPM) shows that the t-value is -1286 <1.894 with a significance value obtained of 0.239> 0.05, then Ho is accepted and Ha is rejected, meaning that Profitability (NPM) has no effect on the stock price (closing price) at PT Mitra Adi Perkasa. On the variable of company size (firm size) on Stock Price (Closing Price) shows that the calculated t value is 0.942 <1.894 with the significance value obtained is 0.377> 0.05 then Ho is rejected and Ha is accepted the company size (firm size) has no effect on the stock price (closing price) at PT. Mitra Adi Perkasa. Simultaneously the calculated F value is 0.834 <5.59 and the significance value is 0.473> 0.05 then together, profitability (NPM) and company size (firm size) have no effect on the stock price (closing price) of PT. Mitra Adiperkasa. Based on the results of the coefficient of determination test of the Profitability (NPM) and company size variables, the value obtained is 0.193 giving a significant impact of 19.3% on the stock price (closing price), while the remaining 80.7% is influenced by factors that have not been studied. The results of this study indicate that Profitability (NPM) and Firm Size do not affect stock prices (closing prices).

Pengaruh Return on Asset (ROA), Total Asset Turnover (TATO), dan Debt to Equity Ratio (DER) terhadap Financial Distress pada PT Astra International Tbk Rafli, Andi Adam; Nurismalatri
Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 2 No. 1 (2025): Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/cakrawala.v2i1.306

Penelitian ini bertujuan untuk mengetahui pengaruh variabel return on asset (ROA), Total Asset Turnover (TATO), dan Debt To Equity Ratio (DER) terhadap Financial Distress pada PT Astra Internasional Tbk yang terdaftar di bursa efek indonesia (BEI). Jenis penelitian ini adalah kuantitatif. Teknik Analisa data yang digunakan yaitu regresi data linier dengan time series 10 (sepuluh) tahun yaitu periode 2014-2023. Berdasarkan hasil uji parsial (uji t) memperoleh bahwa Return On Asset (ROA) diperoleh nilai Thitung sebesar 3,881 dengan signifikansi sebesar 0.008. Karena Thitung > Ttabel (3,881 > 2,447) dan nilai signifikansi < tingkat signifikan (0.008 < 0,05). Maka kesimpulannya adalah Return on Asset (ROA) berpengaruh positif terhadap Financial Distress. Hasil penelitian untuk Total Asset Turnover (TATO), diperoleh nilai Thitung sebesar 17,329 dengan signifikansi sebesar 0.000. Karena Thitung > Ttabel (17,329 > 2,447) dan nilai signifikansi < tingkat signifikan (0.000 < 0,05). Maka kesimpulannya adalah Total Asset Turnover (TATO) berpengaruh positif terhadap Fiancial Distress. Sedangkan Debt To Equity Ratio (DER) diperoleh nilai Thitung sebesar 3,881 dengan signifikansi sebesar 0.008. Karena Thitung < Ttabel (-6,138 > 2,447) dan nilai signifikansi > tingkat signifikan (0.001 < 0.05). Maka kesimpulannya adalah Debt To Equity Ratio (DER) berpengaruh negatif terhadap Return On Assets (ROA). Hasil uji hipotesis secara simultan (uji F) dapat dilihat nilai Fhitung adalah sebesar 109,778 lebih besar dari Ftabel sebesar 4,76 atau 109,778 > 4,76 adapun nilai signifikansi sebesar 0.000000 lebih kecil dari 0,05 atau 0.000000 < 0,05 maka hal ini dapat disimpulkan bahwa Return On Assets (ROA), Total Asset Turnover (TATO) dan Debt To Equity Ratio (DER) secara simultan berpengaruh signifikan terhadap Financial Distress.

PERAN LEMBAGA FILANTROPI BAZNAS DALAM MENINGKATKAN SUMBER DAYA MANUSIA DI INDONESIA Nurismalatri; Gustiana, Restia; Bayu, Yunus
JSE: Jurnal Sharia Economica Vol. 4 No. 2 (2025): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i2.1881

Quality human resources (HR) are crucial assets for the progress of the nation. Islamic philanthropic institutions, such as the National Zakat Agency (BAZNAS), have great potential in contributing to improving the quality of HR. This study aims to analyze the role of BAZNAS Banten Province in efforts to improve HR in Indonesia through the programs it runs. The research method used is a case study with a qualitative approach, involving in-depth interviews with BAZNAS Banten Province administrators, program beneficiaries, and documentation studies related to HR empowerment programs. The results of the study indicate that BAZNAS Banten Province is active in implementing various programs oriented towards improving HR, including education, skills training, and economic empowerment. These programs have a positive impact on improving the knowledge, skills, and standard of living of mustahik, which in turn contributes to improving the quality of HR at the regional and national levels. This study recommends strengthening the synergy between BAZNAS, the government, and other civil society organizations to optimize the role of Islamic philanthropic institutions in HR development in Indonesia

Edukasi Financial Literacy dan Manajemen Usaha Sederhana Bagi Pelaku UMKM dan Calon Wirausaha Muda Di Desa Cihambulu, Subang, Jawa Barat Nufzatutsaniah; Nurismalatri; Irham Fachreza Anas
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 3 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i3.53849

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu sektor yang berperan penting dalam menopang perekonomian lokal, khususnya di wilayah pedesaan. Namun, keterbatasan literasi keuangan dan manajemen usaha seringkali menjadi kendala utama dalam pengembangan UMKM. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Cihambulu, Kecamatan Pabuaran, Kabupaten Subang, Jawa Barat, dengan tujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM serta calon wirausaha muda dalam mengelola keuangan dan usaha secara sederhana. Metode pelaksanaan meliputi ceramah interaktif, diskusi kelompok, simulasi pencatatan keuangan, dan pendampingan praktik manajemen usaha. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada aspek pengetahuan literasi keuangan, terutama terkait pencatatan kas harian, pemisahan keuangan pribadi dan usaha, serta penyusunan anggaran sederhana. Dari sisi manajemen usaha, peserta mulai mampu menyusun perhitungan biaya produksi, menentukan harga jual yang sesuai, serta memahami pentingnya pengelolaan persediaan dan pemasaran sederhana. Walaupun masih terdapat kendala berupa keterbatasan literasi digital, akses pembiayaan, dan konsistensi praktik pencatatan, program ini terbukti efektif dalam membuka wawasan dan membangun keterampilan dasar kewirausahaan.

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