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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis TAMWIL: Jurnal Ekonomi Islam Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Benefit : Journal of Bussiness, Economics, and Finance Imara: Jurnal Riset Ekonomi Islam Journal Economic Business Innovation Jurnal International Economic Sharia
Karmila, Yusri
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Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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PENGARUH GOLD PRICE DAN LOAN INTEREST RATES TERHADAP ACCOUNTS RECEIVABLE PADA PT PEGADAIAN (PERSERO) Ramli, Anwar; Nurman, Nurman; Karmila, Yusri
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5319

Abstract

PT Pegadaian (Persero) is one of the BUMN that has an important role in providing financing services with collateral, one of which is gold. One of the factors that can affect the financial performance of PT Pegadaian is the gold price and loan interest rates. Both play an important role in determining the volume and quality of the company's receivables, especially those related to pawn financing. So the purpose of the article is to determine the effect of gold price and loan interest rates on accounts receivable at PT Pegadaian (Persero) in Makassar City. This study was conducted at PT Pegadaian in Makassar City. The data collection method used interviews, documentation studies, observations. The data analysis technique used in this study is statistical analysis. Therefore, the data must be quantitative data. The results and discussion, it can be concluded that: 1) The impact of gold price has a significant positive effect on accounts receivable at PT. Pegadaian. The impact of gold price plays an important role in the pawn business, especially at PT Pegadaian, which is the main collateral for loans. Fluctuations in gold prices have a direct impact on the value of collateral, which in turn affects the amount of loans that can be disbursed by PT Pegadaian. When the gold price increases, the value of collateral increases, allowing PT Pegadaian to offer higher loans. This of course causes an increase in the volume of pawn transactions and accounts receivable; 2) The impact of loan interest has a significant negative effect on accounts receivable at PT. Pegadaian. The impact of loan interest plays an important role in shaping borrowers' decisions. When loan interest is low, the cost of borrowing is more affordable, and this encourages more people to take out loans. As a result, this leads to an increase in the number of pawn transactions, which in turn results in an increase in accounts receivable at PT Pegadaian. To manage receivables effectively, PT Pegadaian needs to monitor changes in gold prices and loan interest closely, adjusting its lending policies as necessary to optimize the balance between loan volume and receivable quality. By understanding and anticipating the impact of these factors, PT Pegadaian can better manage risk.
Investment In The Qur'an: A Thematic Interpretation Approach Based On Sharia Economic Principles Karmila, Yusri; Yusuf, Muhammad; Mujahid, Ahmad; Supatminingsih, Tuti
Imara: Jurnal Riset Ekonomi Islam Vol 8, No 2 (2024): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v8i2.14052

Abstract

Background. Along with the development of the global sharia investment market, guidance based on the values of the Qur'an is needed to ensure that investments are carried out in accordance with the principles of sharia ethics. Many modern investment practices are contrary to sharia values, such as speculation, usury, or uncertainty (gharar). This study can be a guide for Muslim investors. with a thematic interpretation approach to the verses of the Qur'an related to investment can provide a deeper understanding of investment practices.Purpose. The aim of this research is to determine investment in the Al-Qur'an through thematic interpretation based on sharia economic principles.Method. The research method used is a qualitative research method. Qualitative research allows researchers to deeply and comprehensively understand the concepts contained in the Koran and sharia economic principles.Results. The Several verses that are relevant to investment are 1) The assets invested in will be multiplied by Allah SWT in QS Al-Baqarah (2) verse 261. 2) Investment as a form of lending in QS Al-Baqarah (2) verse 245. 3) Investment is a muamalah activity, which is explained in QS An Nisa (4) verse 29. 4) The principle of investment is to help in QS Al Maidah (5) verse 2. 5) and prepare for possibilities that will occur in the future by investing, QS Al Hashr (59) paragraph 18.Conclusion. This study has it is necessary to pay attention to the principles of sharia that need to be adhered to when investing. Like the principles in sharia economics, namely implementing justice, honesty, transparency, and avoiding usury or interest which is considered haram in Islam and it is very important to pay attention to investment strategies, as a form of benefit to society and worship of Allah SWT in generating investment profits
Implementation of Sharia Payment Accounting Treatment (RAHN) Karmila, Yusri; Muin, Rahmawati; Abdullah, Wahyuddin; Supatminingsih, Tuti
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13120

Abstract

This study aims to find out whether the application of sharia pawn accounting in several sharia pawnshop companies is in accordance with PSAK 107 and the Fatwa of the National Sharia Council. This study uses a descriptive qualitative method. The data was obtained through in-depth interviews with related parties, such as Pegadaian Syariah financial managers and staff, as well as through the study of relevant internal and external documents. As a result of the research, it can be concluded that the implementation of rahn in Makassar Sharia Pawnshops has supported the principles of transparency and justice in accordance with sharia values. However, the study also found several challenges in implementation, such as a lack of understanding of the details of Sharia accounting standards on the part of staff and the need for ongoing training to improve compliance with Sharia accounting standards.
Unveiling the Impact of Good Corporate Governance and Temporary Shirkah Funds on Maqashid Shariah Performance Dwianto, Agus; Qurrota A'yun, Annisa; Hardina, Lulu; Arum, Nurlita; Karmila, Yusri
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.40

Abstract

This study investigates the influence of Good Corporate Governance (GCG) and Temporary Shirkah Fund (TSF) on the performance of Maqashid Shariah in Islamic banks in Indonesia from 2018 to 2023. Using secondary data analysis, the study employs regression analysis to test the hypotheses. The findings reveal that neither Good Corporate Governance nor TSF significantly affects the performance of Maqashid Shariah during the study period. These results are consistent with previous research indicating a lack of significant impact Good Corporate Governance and TSF on Maqashid Shariah performance in Islamic banks. The discussion suggests that the implementation of Good corporate governance may not directly translate into improved Maqashid Shariah performance due to potential misalignment between governance practices and Shariah principles. Moreover, the study highlights the importance of further research and enhanced implementation of Good Corporate Governance and TSF practices to promote the achievement of Maqashid Shariah objectives in Islamic banking institutions. This research contributes to the ongoing discourse on corporate governance and Shariah compliance in Islamic finance and provides insights for policymakers, regulators, and practitioners aiming to strengthen governance frameworks and enhance Shariah-based performance in Islamic banks
Evaluasi Kebijakan Pajak Progresif Untuk Kendaraan Bermotor Di Kabupeten Gowa : Dampak Dan Tantangan Arfah, Dwi Astuty; Amril, Amril; Karmila, Yusri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1118

Abstract

This research aims to evaluate the implementation of progressive motor vehicle tax policy in Gowa Regency, focusing on the impacts and challenges faced in its implementation. The method used in this research is qualitative with a descriptive approach. Data was collected through in-depth interviews with relevant parties, including Samsat employees, policy observers, and the public as taxpayers. The results show that the progressive tax policy has a positive impact on increasing local revenue as well as being an instrument to control the growth of private vehicles. However, its implementation still faces a number of obstacles, including the lack of integrated data systems between agencies, low public understanding of the policy, and the lack of adequate public transportation infrastructure. In addition, there are tax evasion practices carried out by some people. This study recommends the need for increased data integration, more intensive socialization, simplification of payment procedures, and development of public transportation as an effort to support the success of the policy. The findings are expected to be an input for local governments in formulating strategies to improve progressive tax policies in the future.
Impact of Business Development Services on Women Entrepreneur Performance with Managerial Support Karmila, Yusri; Nuraini
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.247

Abstract

Purpose: Using data from a multi-stakeholder project in Cameroon, this paper investigates the direct and interactive effects of training and skills development, market access facilitation and business advisory services on the performance of women entrepreneur.Method: They employed a quantitative cross-sectional design and collected data via a structured questionnaire, adjusted from validated measures from earlier studies. Data were analysed using IBM SPSS 26 and analysed by multiple regression for direct effects and the PROCESS macro for moderation effects.Findings: Each of the three BDS components has significant positive impact-performance effects on entrepreneurs, with training and skills development rated as the most impactful of the three BDS components. Managerial support very significantly moderates all relationships suggesting that strong team leadership engagement enhances the value derived from BDS interventions.Novelty: Using the Resource-Based View and Capability Theory, this study provides unique empirical insight into the interplay of managerial support in maximizing the impact of BDS on women-led MSMEs. Answering a fundamental question that has been missing in previous studies, it examines the relationship between external service delivery and internal leadership capacity.Implications: Results highlight the need for combining leadership development with BDS in order to increase impacts. Fifth, policymakers and practitioners should focus on a multi-faceted approach to align incentives through external levers with capability-building efforts to promote sustainable growth in MSMEs.
Implementation of Freedom in Islamic Economics Karmila, Yusri; Wahab, Abdul; Sabbar, Sabbar; Bado, Basri
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11524452

Abstract

Freedom in liberal and Islamic economic systems is interesting to study. This research aims to explore the implementation of freedom in Islamic economics. This research describes this phenomenon as it exists according to the point of view or approach used. Documentation techniques are used to collect data in the form of the Al-Qur'an, books and articles referenced from online, print and internet journals. Data collection is carried out to obtain materials that are relevant, accurate and reliable. This research is qualitative research in which the research procedures produce descriptive data in both written and verbal form from the object under study. The data that has been collected is then analyzed and concluded deductively, namely drawing conclusions from general statements to specific statements. It is concluded that the implementation of the concept of freedom in the Islamic economic system can be explained in two perspectives, namely: the theological perspective and the ushul fiqh perspective. Meanwhile, the implementation of freedom in the Islamic economic system is freedom in morals, namely morals in consumption, morals in production, and morals in distribution. Even though there is freedom in the Islamic economy, there are still limitations to Islamic law that must be obeyed.
Dynamics of the Development of Halal Guarantees Indonesia in the Framework of Islamic Economics Karmila, Yusri; Siradjuddin; Kessi, Andi Muhammad Fara; Supatminingsih, Tuti
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.10300

Abstract

The purpose of this research is to describe the dynamics of the development of halal guarantees in Indonesia through a qualitative approach. The research method is a qualitative descriptive analysis, during which information from various sources, including legal regulations, scientific journals and official documents, is examined. The dynamics of the development of halal guarantees in Indonesia show progress, but challenges still need to be addressed. Effective regulations, industry readiness and public understanding are the most important keys to the success of a halal guarantee system. In the Islamic economic framework, the halal guarantee must be seen as an effort to achieve sustainable prosperity and social justice. The qualitative approach of this study provides a deeper understanding of the various aspects that affect the halal guarantee in Indonesia. The researcher's proposal is that the government should continue to improve the regulation related to halal guarantees, including specifying the roles and responsibilities of different institutions. For example, 1) Supporting SMEs, 2) Information and awareness campaigns 3) Cooperation and synergy.
Implementation of Identification of Critical Points for the Halalness of Vegetable Materials and Their Derivative Products from an Islamic Economic Perspective Karmila, Yusri; Parakkasi, Idris; Muthiadin, Cut; Supatminingsih, Tuti
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11874

Abstract

The aim of this research is to determine the implementation of identifying critical points for halal vegetable materials and their derivative products and the implementation of identifying critical points for halal vegetable materials and their derivative products from an Islamic economic perspective. This research uses a literature review of various main references in halal certification criteria and knowledge about ingredients and processing processes for products originating from plants (plant based products). It is concluded that vegetable ingredients in the sharia specifically mention that nothing is haram, so vegetable ingredients (vegetables) are basically halal. However, if the product is processed using additional ingredients or processing aids that are not halal, then the product status can change to non-halal. Identification of critical points for vegetable ingredients can be analyzed using a decision tree to identify critical points for halal vegetable ingredients.
Determinants of Fraud Prevention PT Perkebunan Nusantara XIV Takalar Karmila, Yusri; Wahad, Abdul; Wahidah. R, Wardatul
Formosa Journal of Applied Sciences Vol. 3 No. 2 (2024): Februari 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i2.7981

Abstract

The following are the research objectives in accordance with the goals of this study: Examining the following four topics will help us better understand how fraud is prevented: 1) the impact of internal audit; 2) the impact of audit quality; 3) the impact of good corporate governance; and 4) the combined impact of internal audit, internal control, audit quality, and good corporate governance. The effect of Audit Quality, Internal Audit, Good Corporate Governance has a positive and significant effect on Fraud Prevention at PT Perkebunan Nusantara XIV Takalar. PT Perkebunan Nusantara XIV Takalar has the desired rate with good financial quality, therefore with these criteria it can convince stakeholders in making all decisions, one of which is investing in the company.
Co-Authors Abdul Wahab Abdullah, Wahyuddin Ahmad Mujahid, Ahmad Amril Amril Anwar Anwar Anwar Ramli Arfah, Dwi Astuty Arum, Nurlita Basri Bado, Basri Cut Muthiadin Dwianto, Agus Hardina, Lulu Kessi, Andi Muhammad Fara Muhammad Yusuf Muin, Rahmawati Nuraini Nurman Nurman Parakkasi, Idris Qurrota A'yun, Annisa Sabbar, Sabbar Siradjuddin Tuti Supatminingsih Wahad, Abdul Wahidah. R, Wardatul