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Mutia Sumarni
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Pengaruh Pendapatan, Perencanaan dan Pengelolaan Keuangan Terhadap Gaya Hidup Masyarakat Sungai Pauh Kota Langsa Mutia Sumarni; Alya Zahwak; Hairatun Hisan
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 5 No. 2 (2023): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v5i2.9535

Abstract

Pendapatan merupakan salah satu faktor menarik untuk mengetahui gaya hidup masyarakat, karena pendapatan bisa mempengaruhi cara hidup masyarakat. Masyarakat dengan pendapatan lebih besar cenderung mempunyai gaya hidup lebih baik. Bertujuan untuk mengetahui bagaimana gaya hidup masyarakat Sungai Pauh Kota Langsa dipengaruhi oleh pendapatan, perencanaan keuangan, dan pengelolaan keuangan. Metode kuantitaif yang digunlan pada penelitain ini, yang berupa angka dan menganalis menggunkana statistik. Keseluruhan dari penelitian sebanyak 1.136 KK (Kepala Keluarga), sedangkan yang akan di ambil untuk mewakili penelitian ini sampel berjumlah 90 KK dengan teknik Accidental Sampling. Pengambilan sampel non-probabilitas digunakan dalam proses pengambilan sampel penelitian ini, yang dilakukan bersamaan dengan analisis regresi berganda. Masyarakat Sungai Pauh dipengaruhi oleh pendapatan, pengelolaan keuangan, dan perencanaan keuangan secara simultan (secara keseluruhan).
THE EFFECT OF PROFITABILITY AND COMPANY VALUE ON STOCK RETURNS IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC Mutia Sumarni; Sophia Rahmah; Chahayu Astina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 1 (2023): Vol.7 No.1 Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i1.5774

Abstract

THE EFFECT OF PROFITABILITY AND COMPANY VALUE ON STOCK RETURNS IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC Abstract Purpose: This study aims to analyze the influence of return on assets (ROA) and price book value (PBV) on stock returns of companies listed in the Indonesian Sharia Stock Index during the COVID-19 pandemic. Design/methodology/approach: The research focuses on five companies within the Indonesian Sharia Stock Index, observed from 2019 to 2021. Panel data regression is employed, specifically using the fixed effect model with individual components to estimate the panel data model suitable for company stock values. Findings: The study reveals a positive and significant impact of return on assets (ROA) on stock returns, indicating that profitability influences stock performance. Additionally, price book value (PBV) is found to be significant in affecting stock returns. Research limitations/implications: The research is limited to the selected companies in the Indonesian Sharia Stock Index, and results may vary with different companies or industries. The study period covers the years 2019 to 2021, and subsequent developments may alter the dynamics of the relationships explored. Practical implications: The findings suggest that investors and financial analysts should consider both profitability (ROA) and price book value (PBV) when evaluating the potential returns of companies listed in the Indonesian Sharia Stock Index, particularly during the COVID-19 pandemic. Keywords: Fixed Effect Model, Return on Assets, Price Book Value, Stock Return, Indonesian Sharia Stock Index. PENGARUH PROFITABILITAS DAN NILAI PERUSAHAAN TERHADAP RETURN SAHAM DALAM INDEKS SAHAM SYARIAH INDONESIA SELAMA PANDEMI COVID-19 Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh return on asset (ROA) dan price book value (PBV) terhadap return saham perusahaan yang tercatat dalam Indeks Saham Syariah Indonesia selama pandemi COVID-19. Desain/metodologi/pendekatan: Penelitian ini berfokus pada lima perusahaan dalam Indeks Saham Syariah Indonesia, yang diamati dari 2019 hingga 2021. Regresi data panel digunakan, khususnya menggunakan model efek tetap dengan komponen individual untuk memperkirakan model data panel yang sesuai dengan nilai saham perusahaan. Temuan: Studi ini mengungkapkan dampak positif dan signifikan dari pengembalian aset (ROA) terhadap pengembalian saham, menunjukkan bahwa profitabilitas mempengaruhi kinerja saham. Selain itu, nilai price book (PBV) ditemukan signifikan dalam mempengaruhi pengembalian saham. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada perusahaan yang dipilih dalam Indeks Saham Syariah Indonesia, dan hasilnya dapat bervariasi dengan perusahaan atau industri yang berbeda. Periode studi mencakup tahun 2019 hingga 2021, dan perkembangan selanjutnya dapat mengubah dinamika hubungan yang dieksplorasi. Implikasi praktis: Temuan menunjukkan bahwa investor dan analis keuangan harus mempertimbangkan profitabilitas (ROA) dan nilai buku harga (PBV) ketika mengevaluasi potensi pengembalian perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia, terutama selama pandemi COVID-19. Kata kunci: Fixed Effect Model, Return on Assets, Price Book Value, Stock Return, Indeks Saham Syariah Indonesia.
DETERMINAN KUALITAS LAPORAN KEUANGAN DESA PADA KECAMATAN LANGSA BARO Mutia Sumarni
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.9785

Abstract

The aim is to determine the effect of education level, quality of training, work experience and office facilities on the quality of village financial statements in Langsa Baro sub-district. By using quantitative methods with a sample of 48 respondents. The sampling method in this study uses the census / total sampling method, this data analysis model uses multiple linear regression. The results of the study variable level of education have a positive and significant effect on the quality of village financial statements, variable quality of training has a positive and significant effect on the quality of village financial statements, variable of positive and significant work experience on the quality of village financial statements and variable facilities has a positive and significant effect on the quality of village financial statements while simultaneously the level of education, quality of training, Work experience and office facilities have a positive and significant effect on the quality of village financial statements .
Persepsi masyarakat terhadap gadai lahan tambak di Gampong Rantau Panjang Kabupaten Aceh Timur Fahdina Rizki; Mutia Sumarni; Friska Anggi Siregar
JIM: Jurnal Ilmiah Mahasiswa Vol 6, No 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v6i2.9272

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat terhadap gadai lahan tambak di Gampong Rantau Panjang Kecamatan Ranau Selamat Kabupaten Aceh Timur, dan Untuk mengetahui praktek gadai lahan tambak di Gampong Rantau Panjang Bayeun Kecamatan Rantau Selamat Kabupaten Aceh Timur tinjauan perspektif ekonomi Islam. Untuk memperoleh jawaban peneliti menggunakan metode penelitian lapangan (field research) bersifat kualitatif. Hasil penelitian menunjukkan bahwa Presepsi Masyarakat terhadap praktik gadai lahan tambak yang dilaksanakan oleh masyarakat Gampong Rantau Panjang Kabupaten Aceh Timur yakni masyarakat merasa sangat terbantu karena adanya kebiasaan sistem gadai tersebut dikarenakan masyarakat tidak perlu repot mengurus gadai pada lembaga keuangan non bank yang tentunya prosesnya lebih terstuktur namun lama. Serta masyarakat melakukan sistem gadai sesuai kesepakatan kedua belah pihak sehingga masyarakat mengira hal itu menjadi boleh. Pelaksanaan praktik gadai lahan tambak yang dilaksanakan olehmasyarakat Gampong Rantau Panjang Kabupaten Aceh Timur belum sesuai dengan prinsip ekonomi Islam. Hal ini dikarenakan praktik gadai belum berlandaskan prinsip ekonomi Islam yaitu prinsip tauhid, keseimbangan, dan prinsip keadilan. Hal paling mendasar dan yang belum sesuai dengan prinsip ekonomi Islam ialah penambahan pokok hutang dan pemberian bagi hasil, walaupun dengan alasan untuk mendisiplinkan rahin dalam membayar hutangnya serta dilakukan dengan musyawarah itu dilarang dalam konsep ekonomi Islam karena setiap hutang yang menarik manfaat adalah riba.
The Role of External and Internal Factors in Determining the NAV Movement of Sharia Mutual Funds Riska Adetya; Mutia Sumarni; Tajul ‘Ula; Rahmini Hadi; Mustaniroh
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 7 No. 1 (2025): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v7i1.12206

Abstract

This study investigates the factors influencing the performance of Islamic Balanced Mutual Funds in Indonesia, with a specific focus on fluctuations in Net Asset Value (NAV). The declining growth of these funds is hypothesized to be associated with a weakening macroeconomic environment. External variables considered in this study include inflation and the Bank Indonesia benchmark interest rate (BI Rate), while internal variables encompass trading volume and transaction timing. The objective is to examine the impact of both internal and external factors on the NAV performance of Islamic Balanced Mutual Funds. The sample consists of two actively managed Islamic mutual funds operating between 2016 and 2023. Panel regression analysis is employed to evaluate the relationships. The findings reveal that internal and external factors jointly influence NAV performance. Specifically, trading volume and transaction timing exhibit statistically significant effects, while inflation and the BI Rate do not show a significant impact on NAV. These results suggest that fund performance is more sensitive to internal market dynamics than to macroeconomic indicators.
DETERMINAN VARIABEL MAKRO EKONOMI TERHADAP PEMBIAYAAN MUDHARABAH BANK MUAMALAT INDONESIA Mutia Sumarni
Jurnal Samudra Ekonomika Vol 9 No 1 (2025): Jurnal Samuka
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v9i1.10992

Abstract

Tujuan penelitian ini untuk menganalisis Determinan Variabel Makro ekonomi Terhadap Pembiayaan Mudharabah Bank Muamalat Indonesia. Populasi dalam penelitian ini Bank Muamalat periode 2018-2023. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang dipergunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah analisis deskriptif variabel, uji asumsi klasik, regresi linier berganda dan koefisien determinasi. Pengujian hipotesis menggunakan uji F dan uji t. Hasil penelitian menunjukan bahwa hasil uji f menunjukkan bahwa variabel Inflasi, Kurs dan BI Rate secara bersama-sama tidak berpengaruh terhadap pembiayaan mudharabah pada Bank Muamalat. Secara parsial inflasi berpengaruh tidak signifikan 0.2715 > 0.05, kurs berpengaruh tidak signifikan 0.6922 > 0.05, dan BI Rate berpengaruh tidak signifikan 0.0747 > 0.05. Kemampuan prediksi dari ketiga variabel tersebut terhadap pembiayaan mudharabah adalah sebesar 4% yang ditunjukkan dari besarnya adjusted R2, sedangkan sisanya sebesar 96% yang dijelaskan oleh variabel lainnya diluar model penelitian.
Improving The Community Economy Through The Empowerment Of Patchouli Oil Farmer Groups In Cempa Village, Aceh Tamiang Mutia Sumarni; Ikhwan , Ihsanul; Iskandar , Darwisy Nurul; Irhamsyah , Ikhsan; Rambe, Khairunnisa; Hisan, Khairtun; Ulya , Zikritul; Eliza , Zulfa; Mastura
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v4i1.5911

Abstract

Through community economic empowerment, farmer groups in improving the economy of the community in Cempa Village through patchouli oil which is not only a high-value natural product, but also a natural miracle that supports local economic empowerment and sustainability. This research uses a descriptive method, the type of data used is skin, the data sources used are primary and secondary data while the data collection techniques used in the study are observation, interviews, and documentation studies.  It is hoped that the results of community empowerment will help farmer groups in improving prosperity by strengthening brand identity, seizing market opportunities, and committing to sustainability so that Cempa Village towards greater global recognition so that ultimately helping the community of Cempa Village farmer groups create opportunities and start their own businesses and become financially independent.
Persepsi masyarakat terhadap gadai lahan tambak di Gampong Rantau Panjang Kabupaten Aceh Timur Fahdina Rizki; Mutia Sumarni; Friska Anggi Siregar
JIM: Jurnal Ilmiah Mahasiswa Vol 6, No 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v6i2.9272

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat terhadap gadai lahan tambak di Gampong Rantau Panjang Kecamatan Ranau Selamat Kabupaten Aceh Timur, dan Untuk mengetahui praktek gadai lahan tambak di Gampong Rantau Panjang Bayeun Kecamatan Rantau Selamat Kabupaten Aceh Timur tinjauan perspektif ekonomi Islam. Untuk memperoleh jawaban peneliti menggunakan metode penelitian lapangan (field research) bersifat kualitatif. Hasil penelitian menunjukkan bahwa Presepsi Masyarakat terhadap praktik gadai lahan tambak yang dilaksanakan oleh masyarakat Gampong Rantau Panjang Kabupaten Aceh Timur yakni masyarakat merasa sangat terbantu karena adanya kebiasaan sistem gadai tersebut dikarenakan masyarakat tidak perlu repot mengurus gadai pada lembaga keuangan non bank yang tentunya prosesnya lebih terstuktur namun lama. Serta masyarakat melakukan sistem gadai sesuai kesepakatan kedua belah pihak sehingga masyarakat mengira hal itu menjadi boleh. Pelaksanaan praktik gadai lahan tambak yang dilaksanakan olehmasyarakat Gampong Rantau Panjang Kabupaten Aceh Timur belum sesuai dengan prinsip ekonomi Islam. Hal ini dikarenakan praktik gadai belum berlandaskan prinsip ekonomi Islam yaitu prinsip tauhid, keseimbangan, dan prinsip keadilan. Hal paling mendasar dan yang belum sesuai dengan prinsip ekonomi Islam ialah penambahan pokok hutang dan pemberian bagi hasil, walaupun dengan alasan untuk mendisiplinkan rahin dalam membayar hutangnya serta dilakukan dengan musyawarah itu dilarang dalam konsep ekonomi Islam karena setiap hutang yang menarik manfaat adalah riba.
Bahasa Inggris Ridwan, Zainal Muttaqin; Fahriansah; Mutia Sumarni; Di Ami Fitri
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 1, No 1 (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.v1i1.4010

Abstract

Purpose – The purpose of this research is knowing the level of effectiveness and implementation of the productive infaq distribution program in improving the mustahik economy. Method – This research uses descriptive qualitative research, is a research that describes the state of the object of research at the present time as it is based on the results of observations, interviews, and documentation. Result – The results showed that the distribution of productive infaq has been effective, it can be seen from the increase in the income of mustahik after receiving productive infaq from Baitul Mal Aceh Tamiang. The results also show that the distribution of productive infaq aims to help the poor who have small and medium businesses to provide capital injections to suppress the movement of moneylenders and increase family income. Limitation – This research has limitations in terms of the relatively small number of research subjects, then the research subjects are mustahik from the Baitul Mal Aceh Tamiang food security program which will be distributed productive infaq to mustahik who are entitled to receive it. Practical Implication – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in distributing productive infaq to improve the mustahik economy. So that by maintaining all existing SOPs, it provides an optimal impact in the distribution process of all kinds of activities.
Strategi penghimpunan dana zakat profesi pada pegawai swasta di Baitul Mal Aceh Tamiang Ayumi, mudia; Muslem; mutia Sumarni
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.v1i2.4769

Abstract

Objectives – This study aims (1) to determine the strategy in collecting professional zakat funds carried out by Baitul Mal Aceh Tamiang, (2) to determine the implementation of professional zakat fund collection carried out by Baitul Mal Aceh Tamiang Method – The type of research used in this study was descriptive qualitative with a normative-juridical approach, with data collection techniques namely observation, interviews and documentation. Research Results – The results of this study indicate that: (1) the strategy of Baitul Mal Aceh Tamiang in collecting professional zakat funds for private employees in their environment has been carried out properly, namely by providing zakat education for proppective muzzaki (persons who pay zakat), (2) implementation carried out by Baitul Mal, namely by forming a special zakat collection unit for private employees to make it easier for muzakki to pay their zakat obligations. Limitations – This study has limitations in terms of the relatively small number of research subjects, then the research subjects are people who consistently pay professional zakat. Practical Implications – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in encouraging professional zakat fund collection strategies that are in accordance with the behavior of the community in paying professional zakat.
Co-Authors Ade Fadillah FW Popos Alya Zahwak Ayumi, mudia Chahayu Astina Di Ami Fitri Eliza , Zulfa Fahdina Rizki Fahriansah Fazillatul Rhina Friska Anggi Siregar Hairatun Hisan Hisan, Khairtun Ikhwan , Ihsanul Irhamsyah , Ikhsan Iskandar , Darwisy Nurul Mastura Muslem Mustaniroh Rahmini hadi Rambe, Khairunnisa Ridwan, Zainal Muttaqin Riska Adetya Sophia Rahmah Tajul ‘Ula Ulya , Zikritul Yana Athiyah