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Sarmadi, Ahmad
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Economics, Econometrics & Finance

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PRE-DISPUTE OF LAND WAKAF IN THE PERSPECTIVE OF ARTICLE 40 OF LAW NO. 41 OF 2004 ON WAKAF AS A SOLUTION TO EDUCATIONAL ISSUES IN INDONESIA Hidayatullah, Syarif; Sarmadi, Ahmad
EKOSSISTEM : Islamic Economics, Banking, Law, System Vol. 2 No. 2 (2025): Ekossistem Vol 2 Number 2 Agustus (2025)
Publisher : EKOSSISTEM : Islamic Economics, Banking, Law, System

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Abstract

This is study examines the pre-dispute of land waqf in the perspective of Article 40 of Law No. 41 of 2004 as a solution to education problems in Indonesia, with a focus on the community in Tangerang. The complex issue of secondary education raises tensions between the legal meaning and practice of waqf, especially related to the use of waqf assets for education. The research method used was qualitative with data collection through interviews, observations, and documentation at the Al Mabrurotul Munawwaroh Al Amanah Foundation. Interviews were conducted with education managers, related officials, and administrators of the Indonesian Waqf Board (BWI). The results of the study show that the prevention of waqf disputes is highly dependent on transparent and participatory asset management, as well as the understanding of rights and obligations through socialization. The ambiguity of the waqf pledge deed needs to be overcome to strengthen the legitimacy of management. The conflict between the heirs and the nadzir reflects a social dynamic that requires a constructive solution. These findings confirm that a clear legal framework and collaboration between parties are essential to utilize land waqf in improving access and quality of education in Indonesia.
THE CRITERIA FOR PROSPECTIVE LIFE PARTNERS IN FORMING A FAMILY OF SAKINAH MAWADDAH WAROHMAH ACCORDING TO COMMUNITY LEADERS OF PANANCANGAN VILLAGE (CASE STUDY IN CIPOCOK JAYA DISTRICT) Sarmadi, Ahmad; Hidayatullah, Syarif; Setyawan, Bambang
EKOSSISTEM : Islamic Economics, Banking, Law, System Vol. 2 No. 2 (2025): Ekossistem Vol 2 Number 2 Agustus (2025)
Publisher : EKOSSISTEM : Islamic Economics, Banking, Law, System

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The family of Sakinah Mawaddah Warahmah is the dream of every Muslim, but the reality of the high divorce rate indicates the need for careful consideration in choosing a life partner. This study aims to criticize and uncover the criteria for prospective life partners according to the perspective of local wisdom of community leaders in Panancangan Village, Cipocok Jaya District. This qualitative case study collected data through in-depth interviews with religious leaders, traditional leaders, and parents who were considered successful in fostering households, as well as observations and document studies. The data were analyzed interactively using the Miles and Huberman models. The results of the study form a hierarchical-integrative framework of criteria, consisting of: (1) the foundation of religion and morals as the central axis and value filter, (2) psychological and mental readiness as a tool for navigating relationships, (3) economic and social aspects as a support for household operational stability, and (4) education and insight as a driver of adaptation and family development. These four pillars synergize dynamically with each other, representing a holistic model that blends spiritual idealism with social reality to realize family resilience.
Analisis Determinan Kinerja Keuangan Pada Lima Asset Perbankan Syariah Periode Tahun 2019-2022: Islamic Banking Financial Performance, ROA, CAR, EATAR, LDR, and NIM Sarmadi, Ahmad; Widana, IGN Oka
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1865

Abstract

This research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability.
Co-Authors Bambang Setyawan Syarif Hidayatullah Widana, IGN Oka