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All Journal Kutubkhanah Jurnal Penelitian Sosial Keagamaan Jurnal Penelitian Ekonomi Manajemen dan Bisnis JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Economic and Law (JIEL) Jurnal Manajemen dan Bisnis (J-Mabis) Jurnal of Islamic Economic Studies
Pidola, Viras Alti
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Value Added Intellectual Capital (VAIC) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Periode 2015 – 2019 Viras Alti Pidola; Julina Julina
Kutubkhanah Vol 21, No 1 (2021): Januari - Juni
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (999.806 KB) | DOI: 10.24014/kutubkhanah.v21i1.13354

Abstract

Intellectual Capital adalah komponen yang dimiliki oleh suatu perusahaan dalammengukur nilai sumber daya manusia didalamnya yang memberikan keunggulanbersaing. Intellectual Capital perusahaan tidak dapat diukur langsung tetapimengajukan suatu ukuran untuk menilai efisiensi dari nilai tambah sebagai hasildari kemampuan intelektual perusahaan. Penelitian ini adalah penelitian denganmenggunakan data sekunder dengan metode penelitian kuantitatif. Teknikpengumpulan data melalui dokumentasi berupa pencatatan laporan keuanganpada Bank Umum Syariah Periode 2015-2019 yang dipilih menggunakan metodepurposive sampling dengan pengolahan data menggunakan program SmartPLS3.0. Teknik analisis data yang digunakan adalah metode Partial Least Square(PLS). Hasil penelitian yang di dapat dari program PLS adalah Intellectual Capitalmempunyai pengaruh terhadap Return On Asset (ROA), Net Imbalan (NI), BebanOperasional terhadap Pendapatan Operasional (BOPO), dan Finance to DepositRatio (FDR) tetapi Intellectual Capital tidak memiliki pengaruh terhadap CapitalAdequancy Ratio (CAR) dan terhadap Zakat Performing Ratio (ZPR).
ANALISIS KEUNTUNGAN BERINVESTASI PADA SAHAM SYARIAH LQ45 PERIODE 2017-2021 DI PASAR MODAL INDONESIA Arfah, Arfah; Pratiwi Nur Hidayati; Viras Alti Pidola; Riyani Fitri Lubis
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 3 (2022): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.75 KB) | DOI: 10.55606/jekombis.v1i3.484

Abstract

Tujuan utama berinvestasi adalah untuk menghasilkan dan meningkatkan keuntungan dalam bentuk sejumlah uang tertentu. Pertimbangan keuntungan bagi investor akan memengaruhi hasil keputusan perencanaan investasi Tantangan baru bagi investor Muslim adalah apakah berinvestasi di saham syariah dapat menghasilkan pengembalian yang lebih baik dan meminimalkan risiko. Atau risikonya lebih besar dari pengembalian yang dicapai. Permasalahan yang sering terjadi di lapangan yang dialami para investor adalah salah menilai dan menganalisis terhadap saham yang yang dibeli, lemahnya pengetahuan tentang saham, gagal memperoleh keuntungan (Capital Loss), tidak memperoleh capital again, tidak mendapatkan deviden, perusahaan tidak likuit. Melihat fenomena tersebut perlu melakukan analisis tingkat keuntungan berinvestasi di saham syariah LQ45 di Pasar Modal Indonesia. Jenis penelitian ini adalah deskriptif kuantitatif dan korelatif dengan pendekatan studi literatur dengan sumber data yaitu data sekunder. Berdasarkan hasil analisis deskriptif dalam kurun waktu 5 tahun menunjukkan bahwa rata-rata return saham syariah sebesar sebesar-0,010424062 atau -1 %. Hal tersebut 17 perusahaan saham syariah, terdapat 10 perusahaan mendapatkan hasil return yang negatif sehingga sangat berdampak pada rata-rata return saham syariah secara keseluruhan.
SISTEM MONOPOLI MENURUT PANDANGAN YUSUF QARDHAWI DALAM KITAB HALAL HARAM FIL ISLAM DITINJAU DALAM PERSPEKTIF EKONOMI SYARIAH Alti Pidola, Viras; Arfah; Nurhaida
Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 2 (2024): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i1.1731

Abstract

The Monopoly System According to Yusuf Qardhawi’s Perspective in the Book Halal wa Haram fil Islam. The concept found in this study is that monopoly can be either permissible or impermissible. Thus, there is a distinction between monopoly and hoarding. In Islam, storing goods for inventory purposes is not considered haram as long as it does not disrupt market mechanisms. This study employs library research, which is conducted using literature sources such as books, journals, notes, and reports from previous studies. Therefore, this type of research aims to examine the ideas, perspectives, and views on monopoly as expressed by Yusuf Qardhawi in his book Halal wa Haram fil Islam. The results of this study explore Yusuf Qardhawi’s view on monopolistic practices and how monopoly is perceived within Islamic economics. According to Yusuf Qardhawi, monopoly involves withholding goods from market circulation to raise prices. He prohibits monopolizing all essential human needs and states that this prohibition applies at all times, without distinguishing between times of scarcity and times of surplus. The study concludes that monopoly practices are acts that are forbidden and haram in Islam, as such practices can harm society by potentially causing economic crises and making essential goods difficult to obtain. However, in Islam, the concept of hoarding for the benefit of the ummah is permissible by scholars—provided that the goods are sold at fair prices.
Efektivitas Pengelolaan Badan Usaha Milik Desa (BUMDes) Dalam Meningkatkan Ekonomi Masyarakat Desa Serumpun Jaya Ditinjau Dari Perspektif Ekonomi Syariah Anggraini, Ayu; Alti Pidola, Viras
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1752

Abstract

Village-Owned Enterprises (BUMDes) serve as a strategic instrument in rural economic development, aiming to improve community welfare through the management of local potential. However, in practice, many BUMDes have not demonstrated optimal performance due to weak governance, low community participation, and insufficient application of Islamic economic principles as foundational values. This study aims to analyze the effectiveness of the management of BUMDes Jaya Bersama in improving the economy of the Serumpun Jaya village community from an Islamic economic perspective. This research employs a qualitative approach with data collection techniques including observation, interviews, and documentation. The results of the observation indicate that the effectiveness of BUMDes Jaya Bersama’s management falls into the “less optimal” category, with an implementation rate of 57.1%. Interview findings reveal that the management has incorporated principles such as cooperation, participation, emancipation, transparency, accountability, and sustainability. However, the application of Islamic economic principles—such as justice, honesty, transparency, and the avoidance of usury (riba)—has not been fully understood or consistently implemented by all administrators and the community.Factors influencing the effectiveness of BUMDes include community participation, human resource capacity, planning and evaluation systems, and information transparency. The conclusion of this study indicates that although BUMDes Jaya Bersama has made efforts to fulfill its role, improvements in governance and the comprehensive integration of Islamic values are still necessary to promote the village's economic independence.
Analisis Pengaruh Tingkat Suku Bunga Dan Jangka Waktu Pinjaman Terhadap Permintaan Kredit Pada Koperasi Unit Desa Periode 2020-2024 Nawang Kinasih, Mellya; Alti Pidola, Viras
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1762

Abstract

Village Unit Cooperatives (KUD) play a significant role in the rural economy of Indonesia, particularly by providing financial access to members who often face barriers in accessing formal financial institutions. One of the crucial functions of KUD is credit distribution, which enables members to develop micro-enterprises, agricultural activities, and fulfill consumptive needs. The interest rate is the compensation paid for the use of borrowed funds, while the loan term refers to the agreed period between the creditor and the debtor for repaying both principal and interest. Credit refers to the provision of money or claims that can be equated to money. This study aims to analyze the effect of interest rates and loan terms on credit demand at the KUD Mekar Abadi in Tasik Juang Village during the 2020–2024 period. Using a quantitative approach with multiple linear regression analysis, a sample of 78 respondents was selected from a population of 356 cooperative members. The regression test results indicate that both independent variables—interest rate and loan term—significantly affect credit demand. The t-test shows that the interest rate (X1) has a significance value of 0.000 with a t-value of 74.541 > t-table 1.992, while the loan term (X2) is also significant with a t-value of 4.175 > t-table. The F-test shows an F-value of 2786.918 > F-table 3.114 with a significance level of 0.000. The coefficient of determination (R²) is 0.987, indicating that 98.7% of the variation in credit demand is explained by the two variables. The data also passed the normality test and showed no signs of heteroscedasticity. These findings emphasize the importance of interest rate and loan term policies in influencing rural community credit demand.
Analisis Implementasi Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Ramp Kelapa Sawit Fjb Group Berdasarkan (Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sak Emkm) Susan Oktaviani, Prita; Alti Pidola, Viras
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1763

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of Indonesia's economy, playing a key role in job creation and contributing significantly to the Gross Domestic Product (GDP). However, despite their great potential, most MSMEs still face challenges in financial management, particularly in preparing financial reports that comply with applicable standards. Many MSME actors rely only on simple record-keeping without referring to established accounting standards.To address this issue, the Financial Accounting Standards Board (DSAK) and the Indonesian Institute of Accountants (IAI) issued the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in 2018. SAK EMKM is designed to enable MSMEs to prepare financial reports that are simple, yet informative and compliant with standards. This study aims to analyze the implementation of financial reporting at the FJB Group Palm Oil Ramp MSME located in Block E, Seresam Village, Seberida District, Indragiri Hulu Regency, based on the SAK EMKM. The study uses a descriptive qualitative method through observation, interviews, and documentation techniques. The results show that the FJB Group MSME has not yet applied financial reporting in accordance with SAK EMKM standards. The financial records are still maintained manually and limited to daily income and expenditure, without preparing a proper balance sheet or income statement. The main obstacles in implementing this standard are limited accounting knowledge and a lack of competent human resources in the field of finance.This study recommends SAK EMKM-based accounting training and support from the government and other stakeholders to improve financial literacy among MSME actors. The adoption of these accounting standards is expected to improve the accuracy of financial reports and support better business decision-making.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Usaha Keripik Singkong Kube Serumpun Kesumawati, Maya; Alti Pidola, Viras
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1785

Abstract

Product quality is the ability of a product to perform its functions including performance, features, reliability, suitability, durability, aesthetics. Price is the amount of money that consumers exchange for the benefits of owning or using products and services. Customer satisfaction is a feeling of pleasure or disappointment that arises after comparing the estimated product performance with the expected performance. The study aims to determine the quality of the product and price on customer satisfaction in buying cassava chips kube serumpun. This study uses a quantitative research method that has 2 (two) variables, namely independent and dependent. The sampling technique uses the lemeshow formula with the accidental sampling method. Based on the results of research that has been conducted by researchers that product quality has a positive effect on customer satisfaction in buying cassava chips as evidenced by the t test which can be seen from the calculated t value of 4.325> t table 1.985 and has a sig of 0.00 <0.05. the price variable does not affect the customer satisfaction variable in buying cassava chips kube serumpun. This is proven by the t-test -2.950 <1.985 and has a sig of 0.06>0.05. for the determination coefficient test (R2) explains that product quality and price have a very strong influence on customer satisfaction in buying cassava chips kube serumpun by 71.7% while the remaining 28.3% is influenced by other variables.
Analisis Prinsip 5C untuk Meminimalisir Kredit Macet pada BUMDEsa Amanah Perspektif Syariah di Desa Bukit Gajah Sulistiya, Anisa; Prima Aldi, Muli; Alti Pidola, Viras; Widiyan, Tika
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 2 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i2.1910

Abstract

Bad debts are a serious problem in the management of BUMDEsa, so the application of the 5C principle is needed to assess the eligibility of prospective debtors and maintain the sustainability of financing. This study aims to analyze the application of the 5C principle in minimizing bad debts at BUMDEsa Amanah Desa Bukit Gajah as an effort to maintain the sustainability of financing. This type of research is qualitative. Data collection techniques, namely using observation, interviews, documentation. Data were obtained from the results of observations, interviews, and documentation. Based on the data collected starting from the results of observations, it can present the answer "yes" to the observation: 60%. Thus it can be concluded that analyzing the application of the 5C principle to minimize bad debts in village-owned enterprises(BUMDEsa) Amanah Bukit Gajah Village is categorized as Quite Optimal because it is 41% -60%. This result of a study that illustrates the importance of implementing the 5 C principle before providing credit to customers. To gain confidence and financing interests, financing must conduct a thorough assessment of character, ability, capital, collateral and economic conditions known as "5 C".
Edukasi Perbankan Syariah Dalam Meningkatkan Literasi Gen Z Terhadap Perbankan Syariah Satriana, Desmi; Daulay, Muhammad Apis; Pidola, Viras Alti
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Agustus 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i4.1183

Abstract

Seminar ini bertujuan untuk meningkatkan literasi keuangan syariah, khususnya dalam bidang perbankan syariah, di kalangan Generasi Z yang merupakan generasi digital dan calon pelaku ekonomi masa depan. Dengan mengangkat tema "Edukasi Perbankan Syariah dalam Meningkatkan Literasi Gen Z terhadap Perbankan Syariah", kegiatan ini diselenggarakan di STAI Nurul Falah Airmolek sebagai bentuk kontribusi institusi pendidikan tinggi dalam mendukung perkembangan industri keuangan syariah di Indonesia. Materi seminar mencakup pengenalan prinsip dasar perbankan syariah, produk dan layanan perbankan syariah, serta perbedaannya dengan sistem konvensional. Melalui pendekatan interaktif dan berbasis teknologi, peserta diharapkan mampu memahami nilai-nilai keuangan Islam serta menjadi agen literasi keuangan syariah di lingkungan masing-masing. Hasil dari seminar ini menunjukkan adanya peningkatan pemahaman peserta terhadap konsep dan praktik perbankan syariah, serta tumbuhnya minat untuk terlibat aktif dalam mendukung ekosistem keuangan syariah di era digital.
Etika Bisnis Islam Dalam Pengendalian Persediaan Material Pada Pabrik PT Sawit Inti Raya Pidola, Viras Alti; Arfah; Fairus, Imam
Journal of Islamic Economic Studies Vol. 1 No. 1 (2025): March 2025
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

From the perspective of Islamic business ethics, behavior in the business world must align with the teachings of the Qur'an. The purpose of this study is to examine Islamic business ethics in the implementation of control systems at PT. SIR (Sawit Inti Raya) to achieve inventory cost efficiency. This research uses a qualitative approach, with the research subjects being employees at PT Sawit Inti Raya, located in Bongkal Malang Village, Kelayang District, Indragiri Hulu Regency, Riau Province. The analysis results show that the volume of incoming and outgoing goods is relatively balanced, indicating a fairly stable inventory management system. The main challenge in material management is ensuring that stock is available without shortages or surpluses. Effective inventory management can optimize the availability of goods and reduce the risk of errors that could harm the company. Organized arrangement and storage of goods in the warehouse greatly contribute to stock control and support the smooth operation of activities at PT Sawit Inti Raya.
Co-Authors Arfah Arfah, Arfah Ayu Anggraini Daulay, Muhammad Apis Fairus, Imam Hidayati, Pratiwi Nur Julina Julina Kesumawati, Maya Nawang Kinasih, Mellya Nurhaida, . Pratiwi Nur Hidayati Prima Aldi, Muli Riyani Fitri Lubis Satriana, Desmi Sulistiya, Anisa Susan Oktaviani, Prita Widiyan, Tika