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Ihtiyath : Jurnal Manajemen Keuangan Syariah
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : -     EISSN : 25810219     DOI : https://doi.org/10.32505/ihtiyath.v7i1.5682
Core Subject : Religion, Economy, Humanities, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences
Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely September and Desember. And since 2021 Published Twice a year (June and December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 225 Documents
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IMPROVING THE ECONOMY OF SHARIA ECONOMIC COMMUNITY (MES) THROUGH THE “MAPARO GOAT LIVESTOCK” SYSTEM IN ERA 4.0 Rosidah, Muallifatur
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.2957

Abstract

Goat Farming Maparo System in Improving Community Economy. Sadabumi Village, Majenang District, Cilacap Regency, there is a mudharabah collaboration called maparo, maparo is one of the livestock business systems, where farmers do business with capital owners. People who have capital will invest in the form of goats, where later when the goats are adults then they are sold, and the proceeds from the sale will be shared with the owners of capital. This research was conducted in Sadabumi Village, Majenang, Cilacap. Where researchers go directly to the field to research, then the results of the research are in the form of descriptions in the field. In collecting data, researchers used three techniques, namely, observation, interviews and documentation. From the data and information obtained by researchers in the field, the results show that the business with the maparo system that is carried out includes mudharabah muqayyadah. Maparo is not only carried out as a business, but there are other purposes or purposes, including as one of the ways used to establish brotherly relations. Maparo is an alternative to invest for people who have capital, and become an additional job to increase income for people who raise livestock. Maparo business system is also one of the business development systems for capital owners. The mudharabah muqayyadah contract in the maparo system is a manifestation of the principles in sharia business, this is because the purpose of capital in this business is mutual help, fairness in terms of profit sharing, and the principle of sharing risks in losses that occur during the business. While other results found in the field, namely, maparo male goats are more profitable than female goats
MOYOKETEN AGRO TOURISM DEVELOPMENT STRATEGY DURING THE COVID-19 PANDEMIC IN ISLAMIC PERSPECTIVE Nindya, Devi; Astutiningsih, Sri Eka
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.3366

Abstract

Riset ini di latar belakangi oleh berkembangnya pariwisata yang semakin pesat. Dalam mengembangkan suatu pariwisata yang menjadi daya tarik harus dilaksanakan pengembangan yang baik. Satu di antara tempat wisata yang dimaksud ialah agrowisata belimbing. Perumusan masalah dan tujuan pada riset ini ialah kendala yang dihadapi oleh pengelola Agrowisata Belimbing Desa Moyoketen Kabupaten Tulungagung di masa pandemi Covid-19, dan strategi pengembangan yang dibuat pengelola di masa pandemi Covid-19 dalam perspektif islam. Riset ini mempergunakan pendekatan dengan kualitatif. Sedangkan data yang diambil ialah menggunakan metode observasi, dokumentasi, dan wawancara. Dengan menggunakan analisa SWOT. Hasil riset ini memperlihatkan bahwa kendala yang dialami wisata agro belimbing di Moyoketen ini memiliki kreativitas dan inovasi sumber daya manusia yang minim, mengalami penutrunan pada jumlah pengunjung dan pendapatan, perbaikan beberapa fasilitas untuk pengunjung yang belum dilakukan. Dengan melihat beberapa kendala tersebut, pengelola agro belimbing membuat strategi yang diantaranya melakukan pemasaran secara online, mengutamakan kualitas produk, mengubah belimbing menjadi sebuah produk seperti dodol, selai, dan keripik, serta melakukan kerjasama dengan pemerintah. Diantara strategi yang dilakukan pengelola agro belimbing tersebut sudah sesuai dengan etika islam, dan tidak menyimpang syariat islam yang berlaku.Dalam pengembangan agrowisata belimbing Moyoketen dari segi menata, merawat, menjaga, memanfaatkan, dan melestarikan kekayaan yang ada sudah sesuai dengan prinsip nilai-nilai dan etika islam.
EFFECT OF E-WOM AND PERCEIVED VALUE ON PURCHASE DECISIONS Zulkarnain, Muhammad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.3422

Abstract

This study was conducted with the aim of analyzing the effect of e-wom and perceived value on purchasing decisions at the Shopee online store for consumers in Langsa City. The study used primary data sourced from research questionnaires. The study used a sample of 96 people with data analysis methods using multiple linear regression equations, t test, F test and R2 test. The results of the study show that e-wom and perceived value have a positive and significant effect on purchasing decisions made by consumers at the Shopee online store. Keywords: e-wom; value perception, purchase decision, Shopee
THE ROLE OF CAPITAL ADEQUACY RATIO (CAR) IN CONTROLLING LIQUIDITY RISK AND CREDIT RISK, SO ABOUT PROFITABILITY IMPROVEMENTS Probowati, Lina; Nabhan, Faqih
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.3456

Abstract

Abstract This study aims to determine the effect of capital adequacy ratio (CAR) on profitability. This research was conducted on a sample of 10 Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the 2010-2020 period. This study uses path analysis with SPSS 26 application. The results of this study indicate that CAR is not able to directly increase profitability, but CAR has a negative effect on liquidity risk and credit risk. This study also found that credit risk has a negative effect on Profitability, but Liquidity Risk has no effect on Profitability.Keywords: Capital Adequacy Ratio, Liquidity Risk, Profitability
IMPLEMENTATION OF QANUN NUMBER 11 OF 2018 CONCERNING ISLAMIC FINANCIAL INSTITUTIONS AT STATE-OWNED BANKS IN LHOKSEUMAWE CITY Kamaly, Nurul; Bahri, M Irvanni
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.3506

Abstract

This study will look into how regional regulation in Aceh is applied, specifically Qanun No.11 Year 2018 in terms of shari'a financial affiliate. This study is conducted at Bank Negara Indonesia (BNI), Bank Tabungan Negara (BTN), and Bank Mandiri, all of which are state-owned enterprises (BUMN) in the city of Lhokseumawe. This study's goal is to examine Qanun adoption by the aforementioned conventional banks, as well as the forecasts that those affiliates face in the process of implementing the Qanun of shari'a financial affiliate. This study is qualitative in nature since it completely and comprehensively explains the phenomena under investigation. Data was gathered by observation, interview, and documentation. The interactive model of inquiry was used to assess all of the data collected. According to the findings of this study, traditional banks have been devoted to Qanun implementation since 2019, starting with survey management and piloting public education linked to shari'a financial affiliate qanun. Traditional banks are currently in a 'ongoing' phase when it comes to the conversion of traditional accounts to shari'a accounts. Furthermore, asset asymmetry and employment management efforts have been ongoing. Nonetheless, there were a slew of roadblocks in the actual world. Among these were the growing lines of everyday customers wishing to convert their accounts to shari'a, the frequent occurrence of issues in the shari'a IT system, and the lack of clarity on the status of employees converting to shari'a. However, by 2021, every conventional bank in Aceh will have to be converted to shari'a law in accordance with Qanun No.11 of 2018.
ANALYSIS OF TIMELINESS OF FINANCIAL REPORTING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Pebruary, Silviana
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.3741

Abstract

This study aims to analyze the factors that affect the timeliness of financial reporting in manufacturing companies in the transportation subsector listed on the Indonesia Stock Exchange for the 2016-2020 period, based on previous research, these factors are profitability, liquidity, solvency, and size. The type of research carried out is a quantitative approach. Hypothesis testing is carried out using binary logistic regression, which is used because there are variables used in the form of dummy (binary). Logistic regression consists of categories 1 and 0. The results show that profitability, liquidity, and company liquidity have no significant effect on the timeliness of financial statement submission. While solvency has a significant effect on the possibility of timeliness of financial statements.
PENGARUH PEMBIAYAAN MURABAHAH DAN MARGIN MURABAHAH TERHADAP RETURN ON ASSET BANK UMUM SYARIAH DI INDONESIA Tabrani, Tabrani
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3817

Abstract

This study aims to analyze the effect of financing on the profitability of Islamic commercial banks as proxied by the ROA ratio for the 2017-2021 period, and analyze the magnitude of the contribution of financing to the ROA of Islamic commercial banks. The analysis technique used in this research is descriptive quantitative and simple linear regression. The results show that financing has a positive effect on ROA of Islamic commercial banks. The contribution of financing to the ROA of Islamic commercial banks is 59.4%. Murabahah receivables provide the largest contribution to the ROA of Islamic commercial banks compared to mudharabah financing, musyarakah financing, ijarah financing, qard receivables, and istishna receivables.
The COMPARISON OF SHARIA BANKING PERFORMANCE IN INDONESIA AND MALAYSIA REVIEWING FROM MAQASHID SHARIA INDEX Alfadri, Ferri Alfadri
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3825

Abstract

The purpose of this study was to determine whether there is a difference in the performance of Islamic banks in Indonesia and Malaysia on the Maqashid Syariah Index. This study was a quantitative study using the independent samples t-test for comparative analysis. The study targets 8 Indonesian Islamic Commercial Banks and 8 Malaysian Islamic Banks. The data type used is the secondary data in the form of 2021 company financial statements obtained from the official websites of each bank. The research sampling method adopts purposeful sampling. The results showed that Indonesian and Malaysian Islamic banks did not differ in their performance in terms of educational goals, and Indonesian and Malaysian Islamic banks differed significantly and significantly in their performance in achieving justice. There was no significant difference in the performance of Islamic banks in Indonesia and Malaysia.Malaysia is viewed from the public interest. And there is a significant difference between the performance of Islamic banking in Indonesia and Malaysia in terms of the Maqashid Syariah Index (MSI).
ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Cahya, Bayu Tri; Rizqy, Inada; Widi, Widi Savitri Andriasari
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3882

Abstract

CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility
ROOT CAUSE ANALYSIS OF NON PERFORMING FINANCING ON MURABAHAH FINANCING (STUDY OF COSTUMER AT BPRS ADECO KOTA LANGSA DURING COVID-19 PANDEMIC) Tajul, Tajul Ula; Safwan Kamal; Khairul Fuady; Annisa Ul Husna ZF
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3905

Abstract

This study aims to examine root cause analysis on murābaḥah financing at BPRS Adeco Langsa City during covid-19. This study uses a qualitative descriptive research method. The main data used in this research is primary data by conducting interviews with the Director and Account Officer (AO) and customers of BPRS Adeco Langsa city. The results of this study reveal that the COVID-19 pandemic has had a major impact on various sectors, especially banking, which caused problems in non-performing financing. This study uses root cause analysis using the 5 why analysis method. The results of the analysis in this study find several root causes which were concluded based on information provided by research informants which exhibit that non-performing murabahah financing of the customers at the bank is basically because of economic conditions in the midst of this pandemic which forced customers to delay their obligation to pay their installment. There are 3 main factors or root causes of customers that cause non-performing murabahah financing of the customers at the bank as follows a decrease in income, huge cost of educationalneedss, and the abundance of household needs to prioritize.

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