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All Journal Negotium: Jurnal Ilmu Administrasi Bisnis Socius: Social Sciences Research Journal Media Hukum Indonesia (MHI)
Fitri, Nurul Amalia
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Belanja Modal, Dana Perimbangan Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 Malik, Imam; Fitri, Nurul Amalia
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 7, No 1 (2024): Negotium Vol.7 No.1 Januari-Juni 2024
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v7i1.18501

Abstract

Penelitian bertujuan untuk mengetahui Pengaruh Belanja Modal,dana perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan.Tempat penelitian yaitu Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023.Metode yang digunakan yaitu metode kuantitatif dengan model regresi linear berganda,untuk menganalisis pengaruh variabel bebas terhadap variabel terikat dengan menggunakan SPSS 25.Berdasarkan hasil penelitian diketahui bahwa Belanja Modal berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan nilai ????ℎ????????????????g 8.463 > ???????????????????????? 1.75305 dan nilai signifikasi t dari X1 sebesar 0,000 < 0,05.Dana Perimbangan berpengaruh negatif terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan nilai ????ℎ????????????????g -0.679 < ???????????????????????? 1.75305 dan nilai signifikasi t dari X2 sebesar 0,000 < 0,05.Pendapatan Asli Daerah tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan Nilai ????ℎ????????????????g -1.378 < ???????????????????????? 1.75305 dan nilai signifikasi t dari X3 sebesar 0.188 > 0,05.Belanja Modal, Dana Perimbangan dan Pendapatan Asli Daerah secara simultan berpengaruh terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan nilai Fhitung 36.592 ≥ Ftabel 3.29 dengan nilai signifikannya 0,00 ≤ 0,05.Nilai estimasi R2 sebesar 0.856 artinya sebesar 85,6% variabel variabel Belanja Modal,dana Perimbangan dan Pendapatan Asli Daerah berpengaruh terhadap variabel Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023.
Epistemologi Empirisme Fitri, Nurul Amalia
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 6 (2025): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14619830

Abstract

Knowledge is a fundamental aspect of human life. One branch of philosophy that discusses knowledge is epistemology. In the development of philosophy, there are various schools of thought that try to explain how knowledge is obtained, and two of the most influential are rationalism and empiricism. This study is a literature review with a qualitative descriptive approach. The main data in this study is literature data used to see the epistemology of empiricism in the philosophy of science. The data collected is coded, then reduced and finally conclusions are drawn based on qualitative analysis. The results of the study show that Epistemology is a branch of philosophy that studies knowledge, its origins, limitations, and truth. In epistemology, there are fundamental questions such as: "What do we know?", How do we know something?", and "What makes knowledge valid?" Epistemology discusses concepts such as legitimate belief, justification, and truth, as well as various theories about how to acquire knowledge. Empiricism is one school of thought in epistemology that states that knowledge comes from sensory experience or direct observation of the world. According to empiricism, all knowledge we have comes from data obtained through the senses, such as sight, hearing, or touch.
Pada Konsep Penganiayaan Berat Sebagai Penghalang Kewarisan Dalam KHI Muhammad, Mar'i; Fitri, Nurul Amalia; Maloko, M. Thahir; Hasan, Hamzah
Media Hukum Indonesia (MHI) Vol 3, No 2 (2025): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

In the Compilation of Islamic Law (KHI), Article 173 states that a person who kills or attempts to kill an heir, is not entitled to receive an inheritance. Nevertheless, in judicial practice, issues arise on the application of the concept of “serious mistreatment” as a form of action that obstructs heir rights. The term is often used to refer to acts of violence that have not necessarily caused death, but are nonetheless considered severe enough to disfranchise someone. Unfortunately, the KHI does not provide clear restrictions or definitions regarding what is meant by “severe persecution”. This raises questions from the point of view of the principles of legal clarity and certainty, which are fundamental principles in national legal systems. The concept of severe persecution as a barrier to inheritance in the KHI has strong moral and philosophical urgency because it is aligned with the values of justice and maqashid al-shari’ah. However, in the context of positive legal norms, the term still harbors fundamental questions in terms of redactional clarity and certainty of application. The absence of a clear normative definition in the KHI leaves the term “severe maltreatment” prone to being interpreted subjectively by individual judges. As a result, inconsistencies occur in court judgments, which ultimately harm the parties seeking justice. From the perspective of the basis of legal clarity, legal norms are supposed to be formulated in language that is concrete and easy to understand. Whereas from the grounds side of legal certainty, the norm must be consistently enforceable and immutable.
Aspek Hukum Pembiayaan Ijarah dan IMBT Antara Fikih dan PenerapanPerbankan Muhamad, Mar’ie; Fitri, Nurul Amalia; Masse, Rahman Ambo; Sapa, Nasrullah
Media Hukum Indonesia (MHI) Vol 3, No 2 (2025): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16033408

Abstract

This study examines the legal aspects of the Ijarah and Ijarah Muntahiyah Bit Tamlik (IMBT) contracts, two commonly used instruments in asset-based Islamic financing. The Ijarah contract refers to a lease agreement for the use of goods or services in exchange for a specified payment, while IMBT is an extended form of Ijarah that concludes with the transfer of asset ownership to the lessee at the end of the lease term. The objective of this research is to analyze the conformity of these contracts with Islamic legal principles (fiqh muamalah) and their implementation within Indonesia’s positive legal framework, including regulations issued by the Financial Services Authority (OJK) and the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). This study employs a normative-juridical approach by analyzing fatwas, statutory regulations, and case studies on the application of Ijarah and IMBT contracts in Islamic financial institutions. The findings reveal that although both contracts have gained legitimacy under Sharia and national law, challenges remain in their practical implementation, regulatory supervision, and legal certainty. The study recommends enhanced awareness of Islamic legal principles, regulatory harmonization, and strengthened oversight mechanisms in the execution of Ijarah and IMBT contracts.
Co-Authors Hamzah Hasan, Hamzah M. Thahir Maloko, M. Thahir Muhamad, Mar’ie Muhammad, Mar'i Rahman Ambo Masse Sapa, Nasrullah