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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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REGIONAL ASSET MANAGEMENT MECHANISM OF WEST ACEH DISTRICT (SHARIA ASSET MANAGEMENT PERSPECTIVE ANALYSIS AND PERMENDAGRI NO. 19 YEAR 2016) Husin, M
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 1 (2021): Vol 5 No 1 Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i1.2587

Abstract

This Study aims to describe the management of regional management in west Aceh regency and to determine whether or not the regional asset management is appropriate from the perspective of sharia asset management and PERMENDAGRI number 19 of 2016. the approach of this research is qualitative with descriptive analysis method. the sample used in this study is the civil servants of the West Aceh regional financial management agency (BPKD) who have a relationship whit regional asset management policies. the result of the study show that the management of fixed assets/regional property at the regional management agency (BPKD) Aceh Barat has done it optimally and in accordance with the systems and procedures of the cycle of managing the property of the region as stipulated in domestic regulation number 19 of 2016 concerning guidelines for the management of regional property. planning according to needs and procurement of asset carried out in a transparent manner as well as utilization that can be utilized by the community with a borrow and use system. the implementation of asset management is also in accordance with Islamic law, namely management which is based on Islamic values such as trust, reliability and freedom, balance and can be accounted for. these Islamic principles are applied and used as the basis for the asset management mechanism. some of the obstacles or inhibiting factors encounted in implementing the regional property management cycle are human resources due to the need for specific knowledge and understanding of the regional-owned asset management mechanism.
PENGARUH NILAI TUKAR, INFLASI, VOLUME PERDAGANGAN, DAN DIVIDEND PAYOUT RATIO TERHADAP SHARE PRICE VOLATILITY PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS KOMPAS100 TAHUN 2014 – 2018 mastura, Mastura
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 1 (2021): Vol 5 No 1 Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i1.2598

Abstract

This research aims to analyze partial and simultaneous influence between exchange rate, inflation, trading volume, and dividend payout ratio to share price volatility in Kompas100 index. This research uses 23 companies listed in Kompas100 index as a research sample during the period of 2014 to 2018, where sampling uses purposive sampling technique. In order to analyze, and test each research hypotheses, the technique used is panel data regression using the random effect model. The results of data analysis show that partially, the excgange rate, inflation, and trading volume have a positive and significant effect to share price volatility while the dividend payout ratio has a negative and significant effect to share price volatility. the results of data analysis show simultaneously, the exchange rate, inflation, trading volume, and dividend payout ratio have significant influence to share price volatility. The amount of testing the coefficient of determinastion (adjusted R square) is 0.416174, indicating that dependen variable which is share price volatility can be explained by independent variables those are exchange rate, inflation, trading volume, and dividend payout ratio was 41.6%, while 58.4% can be explained by the other variables outside the models
ANALISA VALUASI EMITEN KARYA LISTED IDX ., M Aditya Ananda
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 1 (2021): Vol 5 No 1 Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i1.2633

Abstract

ABSTRACT This study aims to analyze the stock valuation of construction issuers, especially BUMN Karya using data for the first quarter – third quarter of 2020 obtained from financial statements. The ratio used is the valuation ratio such as Price to Book Value and Price to Earning to Share. The solvency ratio used is the Debt to Equity Ratio and the market cap value. The three construction issuers that are the focus of the analysis are PT Waskita Karya (WSKT), Tbk, PT Wijaya Karya, Tbk (WIKA) and PT. Pembangunan Perumahan, Tbk (PTPP). From the results of the analysis obtained in the third quarter of 2020, WSKT has a value of PBV 0.84, PER -7.56, DER 3.87 with a Market Cap of 19.9T. WIKA has a value of PBV 1.00, PER 320.79, DER 2.80 and Market Cap 16.1T. while PTPP, has PBV 0.66, PER 358.82, DER 2.79, Market Cap 9.4T. among the three issuers, WSKT has a negative value due to having a corrected profit in the third quarter of 2020. While the lowest PBV is owned by PTPP while the highest DER is owned by WSKT.
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.

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