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How to Control Children's Consumption Behavior? Sa'adah, Silky Roudhotus; Najib, M. Thoha Ainun
Journal of Economics Education and Entrepreneurship Vol 5, No 1 (2024): JEE, APRIL 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i1.9169

This study aims to find out how parents internalize the control of consumption behavior of elementary school age children (7 -12 years). This research uses qualitative research with exploratory descriptive approach. Participants in this study were 200 elementary school students aged 7-12 years. Data was collected through interview, observation, and documentation techniques and analyzed. The results showed that the internalization of wise consumption as a control of children's consumption behavior was carried out by 1) Habitating relevant actions, 2) Introducing money from an early age, 3) Providing verbal explanations to children, 4) Giving direct examples to children, 5) Teaching manage finances to children from an early age, 6) Teach children about rationality in consumption, 7) Children are taught how to make economic decisions, 8) Give children confidence in financial management, 9) Discuss the use of money between children and parents, 10) Familiarize children to live economically from an early age, 11) Teach children to save.

Praktek Predatory Pricing dalam Perspektif Maqashid Syariah Faishol, Muhammad; Nisak, Luluk Nur Sayidatin; Najib, M. Thoha Ainun; Mukminin, mas Ach Azmi; Sadid, M. Ashilus
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 4 No 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i1.1580

Export and import activities cannot be denied by a country in order to meet the needs of its people, as well as a means of development, especially to increase the export aspect of state products. Competition is something that cannot be avoided from every country in seizing international market share and even world market share. Competition is not only carried out in a healthy manner, sometimes even in an unhealthy way, such as selling products at prices above the market price in general, even selling below a fair price with the aim of seizing market share and causing damage to market mechanisms, one of which is by conducting predatory pricing practices price. This unhealthy practice makes MSME actors and domestic industries feel disadvantaged, it will even have a negative impact on the economy of a country. This study is to see predatory pricing practices in the eyes of maqahid sharia using the pheno approach which is currently being sought after by MSME activists. The method used is descriptive analysis as an effort to solve problems by describing and explaining predatory pricing and its relationship with sharia maqashid. In the view of Islamic economics, the term predatory pricing is known as إغراق (ighraq), and Islam forbids ighraq because it is a trade practice that contains harm.

ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN RASIO PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT. NIPPON INDOSARI CORPINDO TBK Ajeng Kartika Aprilia Santi; Cahyani, Anisa’ Dwi; Anita; Najib, M. Thoha Ainun
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.5251

Kesehatan keuangan perusahaan bisa dievaluasi melalui analisis finansial menggunakan rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Hal Ini membantu memahami bagaimana manajemen aset beroperasi, mengurangi risiko operasional dan keuangan. Khususnya, dalam konteks PT. Nippon Indosari Corpindo Tbk., analisis rasio ini memberi wawasan lebih dalam tentang kinerja perusahaan. Laporan keuangan yang diajukan ke Bursa Efek Indonesia menjadi sumber data utama untuk menganalisis rasio ini. Penelitian ini bersifat deskriptif kuantitatif, menggunakan data laporan keuangan tahunan dari 2022-2023 untuk mengevaluasi kinerja fiskal PT. Nippon Indosari Corpindo Tbk.

Pengelolaan Dana Zakat Produktif untuk Pemberdayaan Mustahiq (Studi Kasus di Kecamatan Jenangan, Kabupaten Ponorogo) Muttaqin, Abdul Azis; Azizah, Diah Ayu; Taslim, M. Muslih; Albab, Moh. Faris; Hanifah, Mufidlatul; N. , Yusmaniar Afifah; Najib, M. Thoha Ainun
Nidhomiya: Research Journal of Islamic Philanthropy and Disaster Vol. 3 No. 1 (2024): Islamic Philanthropy and Disaster
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/nidhomiya.v3i1.3113

The study aims to explore the management of a productive zakat program to empower mustahiq in Jenangan District, Ponorogo Regency carried out using the ABCD method. The research data is collected through interviews with zakat managers, mustahiq, and stakeholders. Data analysis used is a qualitative method to examine the performance of the management of the productive zakat program and its impact on mustahiq. The results show that the management of productive zakat can provide significant benefits in improving the well-being of mustahiq through various economic empowerment programs. Nevertheless, the challenges related to management, monitoring, and evaluation remained an important focus in ensuring the effectiveness and sustainability of the program. The implications of this research provide valuable insights for the zakat management institutions and other stakeholders in refining the effectiveness of the mustahiq empowerment program through the management of productive zakat. Studi ini bertujuan untuk mengeksplorasi pengelolaan dana zakat produktif dalam upaya pemberdayaan mustahiq di Kecamatan Jenangan, Kabupaten Ponorogo. Studi ini menggunakan pendekatan ABCD. Data penelitian dikumpulkan melalui wawancara dengan pengelola zakat, mustahiq, dan pemangku kepentingan. Analisis data dilakukan dengan menggunakan metode kualitatif untuk memahami praktik pengelolaan dana zakat produktif dan dampaknya terhadap pemberdayaan mustahiq. Hasil penelitian menunjukkan bahwa pengelolaan dana zakat produktif dapat memberikan manfaat yang signifikan dalam meningkatkan kesejahteraan mustahiq melalui berbagai program pemberdayaan ekonomi. Namun, tantangan terkait manajemen, pengawasan, dan evaluasi tetap menjadi fokus penting dalam memastikan efektivitas dan keberlanjutan program zakat produktif. Implikasi dari penelitian ini memberikan wawasan yang berharga bagi lembaga pengelola zakat dan pemangku kepentingan lainnya dalam meningkatkan efektivitas program pemberdayaan mustahiq melalui pengelolaan dana zakat produktif.

Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan PT. Adhi Karya 2021-2023 Krusdewinta, Heva Auliya; Triana, Ginza; Aby, Ferizky Sedayu; Najib, M. Thoha Ainun
Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2024): JEB Vol 16 No 2 Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Selama tahun 2021-2023, PT. Adhi Karya Tbk. menghadapi berbagai tantangan dan peluang yang mempengaruhi kinerjanya. Penelitian ini bertujuan untuk mengukur kinerja keuangan PT. Adhi Karya periode 2021-2023 menggunakan rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Data penelitian ini bersumber dari laporan keuangan PT. Adhi Karya. Hasil penelitian ini menunjukkan bahwa PT. Adhi Karya Tbk. menunjukkan perbaikan struktur likuiditas dan ekuitas pada tahun 2021 hingga 2023, meskipun menghadapi tantangan pengelolaan kas pada tahun 2022. Efisiensi operasional dan pengelolaan aset membaik pada tahun 2023 setelah mengalami penurunan pada tahun 2022. Profitabilitas perseroan juga meningkat, terlihat dari peningkatan margin laba bersih , ROI, dan ROE, mencerminkan peningkatan kinerja keuangan dan manajemen.

Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan PT Ultra Jaya Milk Industry & Trading Co. Tbk. Tahun 2022-2023 Putri, Aprianita Widyaning; Nurrohman, Arina L; Irsyadillah, Muh Iqbal; Najib, M. Thoha Ainun
Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2024): JEB Vol 16 No 2 Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis rasio keuangan PT. Perusahaan Industri & Perdagangan Susu Ultrajaya, Tbk untuk periode tahun 2022 dan 2023. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan laporan keuangan, termasuk neraca dan laporan laba rugi, selama periode tersebut. Hasil analisis rasio keuangan menunjukkan bahwa likuiditas perusahaan dalam kondisi baik. Perusahaan dianggap sangat baik karena dapat memenuhi kewajibannya dengan jaminan aset dan modal yang dimiliki. Namun, karena perusahaan tidak mampu menggunakan asetnya secara efisien, rasio aktivitas dinilai kurang optimal, dan rasio profitabilitasnya juga dinilai kurang baik karena perusahaan tidak mampu menghasilkan laba yang memadai.

Efficiency of Bank-Linked Zakat Institutions in Indonesia: A DEA Approach Nisak, Khoirun; Najib, M. Thoha Ainun; Setyowati, Endah
El-Barka Journal of Islamic Economics and Business Vol. 8 No. 1 (2025)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v8i1.11754

The remarkable potential of zakat in Indonesia has not been fully realized due to an optimal collection rate, necessitating more efficient management. One strategic step is the integration of zakat institutions with banking to leverage the network, technology, and governance of banks in enhancing the collection and distribution of zakat. However, the efficiency performance of zakat institutions affiliated with banks is still rarely studied using a quantitative approach. This study aims to measure the efficiency of zakat management institutions affiliated with banks in Indonesia and compare their performance using the Data Envelopment Analysis (DEA) method. This research utilizes data from the period 2017–2023, with the unit of analysis being two bank zakat institutions: Baitul Maal Muamalat (BMM) and YBM BRILiaN. Input variables include annual salaries, operational costs, and socialization costs, while output variables consist of collected and distributed zakat funds. The analysis was conducted using the DEA BCC (Banker, Charnes, Cooper) and CCR (Charnes, Cooper, Rhodes) models to identify technical and scale efficiency. The research results show that Baitul Maal Muamalat (BMM) was only at an optimal efficiency level during the 2017–2019 period, while its performance declined in the 2020–2022 period. On the other hand, YBM BRILiaN consistently achieved full efficiency throughout 2021–2023. These findings provide an empirical basis for managerial improvements and the strengthening of the capacity of bank zakat institutions, while also reinforcing the integration of zakat with the banking system in Indonesia.

Praktek Predatory Pricing dalam Perspektif Maqashid Syariah Faishol, Muhammad; Nisak, Luluk Nur Sayidatin; Najib, M. Thoha Ainun; Mukminin, mas Ach Azmi; Sadid, M. Ashilus
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i1.1580

Export and import activities cannot be denied by a country in order to meet the needs of its people, as well as a means of development, especially to increase the export aspect of state products. Competition is something that cannot be avoided from every country in seizing international market share and even world market share. Competition is not only carried out in a healthy manner, sometimes even in an unhealthy way, such as selling products at prices above the market price in general, even selling below a fair price with the aim of seizing market share and causing damage to market mechanisms, one of which is by conducting predatory pricing practices price. This unhealthy practice makes MSME actors and domestic industries feel disadvantaged, it will even have a negative impact on the economy of a country. This study is to see predatory pricing practices in the eyes of maqahid sharia using the pheno approach which is currently being sought after by MSME activists. The method used is descriptive analysis as an effort to solve problems by describing and explaining predatory pricing and its relationship with sharia maqashid. In the view of Islamic economics, the term predatory pricing is known as إغراق (ighraq), and Islam forbids ighraq because it is a trade practice that contains harm.

Analisis Fatwa DSN-MUI No. 73/DSN-MUI/XI/2008 tentang Musyarakah Mutanaqisah Najib, M. Thoha Ainun; Ilmiyah, Izzatul
Journal of Industrial and Syariah Economics Vol. 3 No. 1 (2025): October
Publisher : Program Studi Ekonomi Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jise.v3i1.132

The Murabahah contract, which has long been widely used by Islamic banking institutions to realize their financing functions, has shown several weaknesses, despite being a relatively certain and simple mode to implement. Such certainty, however, becomes a drawback for banks when the banking industry, including Islamic banks, must adjust the amount of credit payments made by customers in accordance with prevailing interest-based models within Islamic banking systems. The objective of this study is to analyze the legal foundations, rationality, and relevance of implementing the Musyarakah Mutanaqisah contract as a solution to the weaknesses of the Murabahan contract in modern Islamic financing. The research methodology employed in this study is library research, which involves examining various primary and secondary sources such as the fatwas of the National Sharia Council og the Indonesian Ulema Council (DSN-MUI), opinions of classical scholars related to partnership-based financing. The findings of this study indicate that the ijtihad of DSN-MUI in formulating the fatwa on Musyarakah Mutanaqisah is strongly supported by both naqli arguments and the views of previous scholars. Although Musyarakah Mutanaqisah represents a new form of business partnership, the application of a hybrid contract approach can serve as an innovative solution for Islamic banking, providing both convenience and fairness for customers

Measuring the Financial Resilience of Indonesian Banking Sector under Geopolitical Uncertainty Using Panel Vector Autoregression (PVAR) Nisak, Khoirun; Setyowati, Endah; Najib, M. Thoha Ainun
The International Journal of Financial Systems Vol. 3 No. 2 (2025)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v3i2.88

Geopolitical tensions can affect the stability of companies, including Indonesia's banking sector. Geopolitical risk, as measured by the Geopolitical Risk Index (GRI), is an external factor that reflects economic and political uncertainty arising from global adverse events. This study aims to understand the dynamics of the interaction of geopolitical risk on the stability of banking indicators, including ROA, ROE, CAR, and NPL. Furthermore, this study aims to assess financial resilience in the banking sector amid geopolitical tensions. Sampling was conducted across banking categories, including KBMI 4, KBMI 3, Islamic banks, and regional development banks. The data used are quarterly panel time series from 2015 to 2024. The analysis was conducted using Panel Vector Autoregression (PVAR) with the Generalised Method of Moments (GMM) approach. The results show that the impact of the GRI shock on banking indicators is short to medium-term, with the most significant effects on profitability (ROA, ROE) and credit quality (NPL). The results confirm that global geopolitical pressures play a dominant role in explaining fluctuations in bank indicators in Indonesia, particularly capital efficiency and capital structure. Based on the dynamics of these interactions, Bank A, Bank B, Bank D, and Bank E are classified as more resilient, and Bank C, Bank F, Bank G, and Bank H are classified as less resilient. More resilient banks are characterised by a low GRI impact on ROA and CAR, and a quick return to stability, while less resilient banks have a high GRI impact on ROE and CAR.

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