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All Journal Mizania : Jurnal Ekonomi dan Akuntansi Al-Hiwalah : Journal Syariah Economic Law
Natasya Stifani
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Tradition of Donating Celebrations with the Potangan System in a Review of Sharia Economic Law Natasya Stifani; Kurniawati, Fitri
Al-Hiwalah: Journal of Sharia Economic Law Vol. 3 No. 1 (2024): Al-Hiwalah : Journal Syariah Economic Law
Publisher : Department of Islamic Economic Law, Faculty of Sharia, Sultanah Nahrasiyah State Islamic University, Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/alhiwalah.v3i1.2612

Abstract

This research aims to explain in depth the description of sharia economic law regarding the deduction system in the tradition of nyumbang to celebrations in the Ulujami community. This research is library research with a qualitative approach. The data sources used in this research come from various literature journal articles that are relevant to the research topic and describe the facts which are then continued with analysis. The data analysis method used is content analysis of the literature sources used in the research. The tradition of nyumbang in Ulujami shows a strong sense of mutual trust and cooperation between givers and recipients. Trust is a type of trust that people have in each other when interacting with each other in activities based on bonds of brotherhood, mutual giving, and mutual agreement with the aim of producing moral and material benefits for both parties. The Ulujami community has various types of celebrations, including circumcisions, weddings, house building, and even recitation of the Koran. They also carry out a tradition of donating called "potangan" which means bequeathing some of their wealth in the hope that it will be returned during future celebrations. With this phenomenon, how Islam responds to the phenomenon of the cutting system is through the tradition of contributing to the Ulujami.
Pengaruh Profitabilitas dan Leverage Dengan Earning Per Share Sebagai Variabel Moderating Terhadap Harga Saham Syariah Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2019-2023 Natasya Stifani; Ria Anisatus Sholihah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 2 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i2.1743

Abstract

Stock prices fluctuate frequently, so investors must really choose the stocks to buy. Before making an investment, investors should check the financial performance of the company. To select an investment, this will be used as a basis. Investors see the company's performance by analyzing profitability and leverage ratios. By analyzing these ratios, investors can see the progress and development of a company. The purpose of this research is to analyze the effect of profitability proxied by Return On Equity (ROE) and Leverage proxied by Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable in the Islamic mining sector listed on the Indonesia Stock Exchange 2019-2023. This research is a type of quantitative research. The data collection method in this study is documentation and literature study using a sample of 15 companies. The sampling technique used purposive sampling technique. This research uses data analysis methods with panel data regression tests with the help of Eviews Version 12. The findings of this research indicate that Return On Equity (ROE) has an effect on stock prices. Meanwhile, Debt to Equity Ratio (DER) has no effect on stock prices. Earning Per Share (EPS) does not moderate the effect of ROE and DER on stock prices. Simultaneously, Return On Equity (ROE) and Debt to Equity Ratio (DER) affect the price of Islamic shares in the mining sector listed on the Indonesia Stock Exchange 2019-2023.
Co-Authors Fitri Kurniawati Ria Anisatus Sholihah