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All Journal Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Samudra Ekonomika Jurnal Investasi Islam Mabsya: Jurnal Manajemen Bisnis Syariah Jurnal Mahasiswa Akuntansi Samudra ASNAF Jurnal Ilmiah Mahasiswa Malik Al-Shalih
Mutia Sumarni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Impact of the covid-19 pandemic on the distribution process and the appropriate target of zakat funds in Baitul Mal, Aceh Tamiang regency Yana Athiyah; Mutia Sumarni
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 2, No 2 (2023)
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.v2i2.7374

Abstract

Abstract Purpose – This research was conducted to determine how the impact of the Covid-19 pandemic on the distribution process and appropriate target of zakat funds in Baitul Mal Aceh Tamiang. Method – In this study using a descriptive method with a qualitative approach with primary and secondary data. Data collection methods are used by observation, interviews, and documentation. The informants of this study were two people from Baitul Mal Aceh Tamiang and five respondents who had the status of mustahik in Baitul Mal Aceh Tamiang. Respondents were selected based on considerations. First, Baitul Mal leaders or employees. Second, mustahik who have received zakat are described as follows: Results – The results of this study show that the distribution and appropriate of the target of zakat funds during the Covid-19 pandemic has many changes. Starting from changes in program planning, organizing that has changed the pattern of registration flow, the implementation of distribution has also changed by visiting the mustahik location directly and transferring via bank account, as well as supervision carried out before and after zakat funds are distributed. Lastly, the appropriate target during the Covid-19 pandemic remains well distributed even though Baitul Mal has not implemented a muqayyad (bound) zakat fund system and target appropriate during the Covid-19 pandemic has a broad view of which mustahik is entitled to receive it due to loss of income and other difficulties. Practical Implications – As a practical implication, the results of this study can be used as a reference to improved comprehend how attitudes and regulations must be engaged to make all changes due to the pandemic.
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.
Analisis Tingkat Literasi Keuangan Syariah Terhadap Kesejahteraan Pegawai Negeri Sipil di Desa Blang Bitra Kota Peureulak Mutia Sumarni; Fazillatul Rhina; Ade Fadillah FW Popos
Jurnal Investasi Islam Vol 10 No 2 (2025): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v10i2.9737

Abstract

Di Desa Blang Bitra terdapat PNS yang mengalami masalah di mana masih kurangnya program edukasi tentang keuangan syariah, masih jarang ada pelatihan atau seminar yang diadakan untuk meningkatkan pengetahuan PNS tentang keuangan syariah, metode penelitian ini menggunakan metode kualitatif. Jenis penelitian yang digunakan penelitian lapangan. Sumber data berupa informan yaitu dengan Pegawai Negeri Sipil di Desa Blang Bitra Kota Peureulak. Hasil dari penelitian ini menunjukkan bahwa, tingkat literasi keuangan syariah di kalangan Pegawai Negeri Sipil di Desa Blang Bitra Kota Peureulak menunjukkan variasi dalam pemahaman dan pengetahuan mengenai konsep, produk, dan layanan keuangan syariah. Selanjutnya Faktor tingkat literasi keuangan syariah di kalangan Pegawai Negeri Sipil di Desa Blang Bitra Kota Peureulak adalah faktor edukasi, pelatihan, seminar dan sosialisasi. Serta adanya Kendala yang dihadapi Pegawai Negeri Sipil di Desa Blang Bitra Kota Peureulak kurangnya informasi dan pemahaman mendalam tentang prinsip-prinsip keuangan syariah serta kompleksitas dalam menerapkannya dalam kehidupan sehari-hari, sehingga Tingkat kesejahteraan Pegawai Negeri Sipil di Desa Blang Bitra Kota Peureulak dalam Literasi Keuangan Syariah meningkat, adanya pemahaman dan penerapan literasi keuangan syariah, yang membantu PNS mengelola keuangan dengan lebih bijak dan stabil, serta menghindari praktik keuangan yang bertentangan dengan ajaran Islam seperti riba.
Investasi Syariah Pada Aset Riil UMKM Halal: Kedai Kopi, Ruang Digital, dan Reproduksi Identitas Perempuan Muda Pasca Shariatisme di Aceh Agustinar; Mutia Sumarni; Dessy Asnita
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qthkpy62

Abstract

Sharia investment in real assets constitutes a crucial pillar in strengthening the Islamic economy, particularly in relation to the sustainability of halal MSMEs. However, in much of the existing literature, Islamic investment is often narrowly understood as a purely financial activity, while the social and cultural dimensions that shape the value of real assets tend to be overlooked. Against this backdrop, this article examines coffee shops in Aceh as a form of halal MSME real asset that has developed within social and digital spaces following the implementation of Islamic law (Sharia).This study employs a qualitative case study approach. Data were collected through field observations, in-depth interviews with business owners, employees, and customers, as well as an analysis of coffee shops’ social media activities. The data were analyzed thematically to understand how Sharia investment value is constructed through everyday practices, social interactions, and digital representations. The findings reveal that coffee shops in Aceh function not merely as business entities but as spaces for the production of Sharia investment value grounded in social legitimacy, adherence to halal norms, and the strategic use of digital platforms. The reproduction of the syar’i-modern young female identity emerges as part of this process, operating as symbolic capital that fosters a sense of safety, social acceptance, and public trust. Nevertheless, the study also identifies tensions between symbolic imagery and managerial practices that may affect the sustainability of investment value.This research underscores that Sharia investment based on real assets should be understood as a dynamic and socially embedded socio-economic process, rather than merely a matter of financial returns.
Co-Authors Ade Fadillah FW Popos Agustinar, Agustinar Alya Zahwak Ayumi, mudia Chahayu Astina Dessy Asnita 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