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Konsep Pemikiran Ekonomi Islam Imam Al-Ghazali Zahra, Shofia; Janwari, Yadi
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2023): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v14i2.3083

Abstract

This research aims to the concept of Imam Al-Ghazali’s thought through his famous work, it is Ihya ‘Ulum Al-din, al-Mustashfa, Mizan Al-‘Amal and al-Tibr al-Masbuk fi Nasihat al-Muluk. The method used in this research is literature study. Based on the results, it can be seen that Imam Al-Ghazali’s concept of economic thinking is Maslahah oriented. Benefit in Al-Ghazali’s perspective consists of dharuriyah, hajiyah and tahsiniyah. Business orientation in the economic cycle doesn’t only prioritize worldly life but is also oriented toward the afterlife. Apart from that, the ideas related to the economy consist of exchance and market evolution, production activities and hierarchies, the barter system and the function of money, the role of the state in fair, peaceful, and stable economic development, and public finance.
Pengaruh Intellectual Capital terhadap Return on Assets pada Bank Umum Syariah (BUS) di Indonesia Periode 2017 - 2023 Fadhillah, Muhammad Haris; Zahra, Shofia
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 6 No. 2 (2025): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v6i2.4996

Abstract

Penelitian bertujuan untuk mengetahui pengaruh intellectual capital yang terdiri dari value added capital employed (VACA), value added human capital (VAHU), dan structural capital value added (STVA) terhadap return on assets (ROA) pada Bank Umum Syariah (BUS) di Indonesia periode 2017-2023. Alat analisis yang digunakan yaitu regresi data panel dengan data sekunder dari pengumpulan laporan keuangan bank umum syariah yang terdiri dari 8 BUS yang terdaftar di OJK dengan beberapa kriteria tertentu. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara VACA dan VAHU terhadap ROA, sedangkan STVA tidak berpengaruh terhadap ROA.