cover
Contact Name
elex sarmigi
Contact Email
elexsarmigi@gmail.com
Phone
+6285382875611
Journal Mail Official
alfiddhoh@gmail.com
Editorial Address
Jl. Pelita IV, Sumur Gedang, Kec. Pesisir Bukit, Kabupaten Kerinci, Jambi 37112
Location
Kab. kerinci,
Jambi
INDONESIA
Al Fiddhoh: Journal of Banking, Insurance, and Finance
ISSN : 28087518     EISSN : 28087690     DOI : https://doi.org/10.32939/fdh.v3i1
Core Subject : Economy, Social,
Al-Fidhoh Jurnal Perbankan, Asuransi dan Keuangan yang dikelola oleh Fakultas Ekonomi dan Bisnis IAIN Kerinci dengan scope pada bidang Perbankan, Asuransi dan Keuangan.
Articles 57 Documents
ANALISIS PENGARUH TINGKAT PENDAPATAN PERKAPITA DAN PEMBENTUKAN MODAL TERHADAP PEREKONOMIAN DI PROVINSI JAMBI TAHUN 2016-2020 Masrida Zasriati
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 1 (2022): Al-Fiddhoh FEBI IAIN Kerinci: E-Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.879 KB) | DOI: 10.32939/fdh.v3i1.1134

Abstract

This study aims to determine whether there is an effect of the level of income per capita and the level of capital formation on the economy in Jambi Province during the period 2011-2020. The research method used is a descriptive quantitative approach, the type of data used in this study is secondary data obtained from related agencies which are then processed using SPSS.25 software through tests related to research needs. The results of the study indicate that there is a positive and significant effect between per capita income and formation on ADHK GRDP in Jambi Province during 2011-2020 either partially or simultaneously. The magnitude of the influence given by Per capita Income and Capital Formation on GRDP ADHK is 68.7%.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH : Studi Kasus Pada UMKM Ladu Arai Pinang Gusti Irni Yusnita; Maharani Putri; Wahyu Nurul Amaliah
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 1 (2022): Al-Fiddhoh FEBI IAIN Kerinci: E-Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.777 KB) | DOI: 10.32939/fdh.v3i1.1158

Abstract

This study aims to to know recording and our financial report conducted by small and medium businesses UMKM ladu arai pinang gusti, to see how recording and our financial report small and medium businesses UMKM ladu arai pinang gusti that is in accordance with the accounting standard entity micro small and medium enterprises ( SAK EMKM ). The qualitative method was used in the study with the approach descriptive, researchers used 2 the kind of data that is primary and secondary data. Researchers used in this research stage 4 which are (1) data collection , of the stages this researchers used interview techniques, observation and also documentation (2) reduction data (3) presentation of data (4) towing conclusion. The results of the study showed that the registration of a financial report done by the owners of the small and medium businesses umkm ladu arai pinang gusti use and very modest, the reason why small and medium businesses umkm in village records not financial report in accordance with SAK EMKM is the owner did not understand SAK EMKM  and how preparing financial reports that is in accordance with the accounting standard entity micro small and medium enterprises (SAK EMKM).
ANALISIS AKAD IJARAH DALAM PRAKTIK PRODUK PEMBIAYAAN LEMBAGA KEUANGAN DI INDONESIA Dyah Ayu Sekar Sukmaningrum; Muhammad Yazid
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1421

Abstract

This study aims to explain how Indonesian financial institutions apply ijarah applications to financial products.This study uses a descriptive analysis method to explain the concept of Islamic banks regarding al-Ijarah as a general lease, but the difference with Islamic banks is the lease that the customer can choose at the end of the contract. The results of this study indicate that Islamic banks and financial companies that borrow various financial products consistently exempt them from being prohibited by religious law. This indicates compliance with all applicable regulations, regardless of what is required by law by Government Agencies, DSN-MUI or Ulama Majma`al-Fiqh al-Islami. The results of this study are able to provide an overview to Islamic Financial Institutions both Bank and Non-Bank to always pay attention to the Ijarah services and processes offered to customers to create customer satisfaction.
PENGARUH EARNING PER SHARE (EPS), RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PT. INDOFOOD SUKSES MAKMUR TBK PERIODE 2009-2018 Maryanto Maryanto
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1503

Abstract

One of the objectives of managing finance is to increase shareholder prosperity as measured by the company’s stock price. There are many factors that influence Stock Price, in this study the factors used are Earning Per Share (EPS), Return On Equity (ROE), and Debt to Equity Ratio (DER). In this study the company that was examined was PT. Indofood Sukses Makmur Tbk for the 2009-2018. This study aims to find out partially and simultaneously the influence of Earning Per Share (EPS), Return On Equity (ROE), and Debt to Equity Ratio (DER) on Stock Price in PT. Indofood Sukses Makmur Tbk for the 2009-2018. Researchers use quantitative research methods. The type of data used is secondary data. Data collection techniques, namely with financial statement. With data analysis techniques that use multiple linear regression analysis and hypothesis testing SPSS Version 20.0. The results showed that Earning Per Share (EPS) had a possitive effect and have a significant effect on Stock Prices, Return On Equity (ROE) had a negative effect and did have a significant effect on Stock Price, Debt to Equity Ratio (DER) had a possitive effect and not have a significant effect on Stock Price. Simultaneously Earning Per Share (EPS), Return On Equity (ROE) and Debt to Equity Ratio (DER) affect Stock Price.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH Osi Hayuni Putri
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1506

Abstract

This study aims to determine: level of efficiency and effectiveness in the financial management. The object of this research is Tanjung Jabung Timur Regency with a range of research years, namely 2010-2020. The analytical tool used is the formula Efficiency and Effectiveness. Based on the results of the study show that: The ability of the government of Tanjung Jabung Timur Regency in 2010-2020 is still less efficient, it is seen from the average level of efficiency in the management of regional finances which shows 97.01% results with the criteria of Not Efficient. From the results of the effectiveness analysis shows that the average value of the effectiveness of the level of financial management in Tanjung Jabung Timur Regency in 2010-2020 is 92.49%,which is asufficiently effective criteria.
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN PONDOK PESANTREN DI KOTA JAMBI Muhammad Zulpan; Putri Apri Ningsih; Mohammad Orinaldi
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1513

Abstract

Islamic boarding schools are non-profit entities and have a very important role in the preparation of financial statements, until now Islamic boarding schools in Indonesia still use simple financial statements. Therefore, BI cooperates with IAI to issue Islamic boarding school accounting guidelines (PAP) and PSAK 45. The method used in this research is qualitative with a descriptive approach. This study aims to determine and analyze the recording of financial statements in Islamic boarding schools in Jambi in accordance with Islamic boarding school accounting guidelines and PSAK 45. In the results of the study, the components of Islamic boarding schools accounting guidelines consist of statements of financial position, reports on changes in net assets, cash flow statements, notes on financial statements. whereas in PSAK 45, statements of financial position, activity reports, cash flow statements, and notes to financial statements, until now Islamic boarding schools only use simple financial reports because they do not understand well about Islamic boarding school accounting guidelines, due to lack of knowledge and information about accounting guidelines pesantren and PSAK 45.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PT. MEDIA NUSANTARA CITRA TBK. PERIODE 2011-2020 Ida Yusnita
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1517

Abstract

This study aims to determine the effect of Liquidity, Solvency, and Activity Ratio on Profitability of Pt. Media Nusantara Citra Tbk. In 2011-2020, partially and simultaneously, this study explains the factors that affect profitability. These factors are the influence of Liquidity, Solvency, and Activity Ratio. The data used in this study is secondary data, namely Summary of Financial Statement data obtained from the financial statements of PT. Unilever Indonesia Tbk. Listed on the Indonesia Stock Exchange 2011-2020. Based on the results of data analysis that has been carried out on all data obtained, it can be concluded as follows: 1) Liquidity has no partial and insignificant effect. It is proven by the value of tcount < ttable (0.396 < 2,447) with a value of sig = 0.706 > 0.05 so that hypothesis I cannot be accepted. 2) Solvency has no partial and insignificant effect. It is proven by the value of tcount < ttable (-1.562 < -2.447) with a value of sig = 0.169 > 0.05 so that hypothesis II cannot be accepted. 3) Activities have a partial and significant effect on profitability. It is proven by the value of tcount > ttable (6.398 > 2,447) with a value of sig =0.001 <0.05 so that the third hypothesis can be accepted. 4) Liquidity, Solvency, and Activity have a simultaneous effect on Profitability, as evidenced by the value of Fcount > Ftable or 19.656 > 4.76, and with a significant value of 0.002 < 0.05 so that hypothesis IV can be accepted. 5) The magnitude of the influence of each The independent variables on the dependent variable are Liquidity, Solvency and Activity on Profitability at PT. Media Nusantara Citra Tbk. The 2011-2020 period is 90.8%. While the rest (100%-90.8%) which is equal to 9.2% is influenced by other variables not examined in this study
ANALISIS KOMPARASI PROFITABILITAS PT. BANK RAKYAT INDONESIA SYARIAH, TBK SEBELUM DAN SELAMA MASA PANDEMI COVID-19 Eva Sumanti; Faisal Amri; Elex Sarmigi
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 2 (2022): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i2.1518

Abstract

This study aims to analyze the financial perfomace of one of the islamic banks in Indonesia based on the profitability ratios before and during the covid-19 pandemic. As for the object in this study, namely PT. Bank Rakyat Indonesia Syariah Tbk. In this study the authors manage all aspects of the research contained in the profitability ratios including return on asset, return on equity, operating costs, net profit margi and gross profit margin with the hope that the final result of the research can find out whether there is a profitability comparasion at PT. Bank Rakyat Indonesia Syariah before and during covid-19 or there is no comparasion of profitability at PT. Bank Rakyat Indonesia Syariah before and during covid-19. As for this type of research is a type of comparative descriptive research with a quantitative approach. The data contained in this study is non-parametric data with the Wilxocon test analysis technique using SPSS. With the results of the study there is a comparasion of profitability at PT. Bank Rakyat Indonesia Syariah Tbk, before and during covid-19 on the ratio return on asset while in other research aspects such as retun on equity, operating costs,net profit margin and gross profit margin there is no comparasion of profitability at PT. Bank Rakyat Indonesia Syariah Tbk,before and during covid-19.
PENGARUH FASILITAS DAN INTELEKTUALITAS TERHADAP KINERJA KARYAWAN PT. BANK PERKREDITAN RAKYAT PEMBANGUNAN KERINCI Elex Sarmigi; Edia Satria; Syukrawati Syukrawati; Desiana Desiana
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 4 No. 1 (2023): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v4i1.1133

Abstract

This study aims to determine the effect of facilities and intellectuality on employee performance at PT. Bank Perkreditan Rakyat Pembangunan Kerinci. The population in this study amounted to 40 people, namely all employees of PT. People's Credit Bank for Kerinci Development. While the sample size of 35 respondents with the sampling technique Probability Sampling is a sampling method in which every member of the population has the same opportunity to be selected as a sample. The data analysis technique used in this research is Multiple Linear Regression Analysis. The study results stated a significant influence between facilities and intellect on the performance of employees of PT. BPR Pembangunan Kerinci partially or simultaneously has a significant influence.
STRATEGI PEMASARAN PRODUK PEMBIAYAAN ARRUM HAJI DI PT. PEGADAIAN SYARIAH CABANG JELUTUNG JAMBI Addiarrahman Addiarrahman; Umi Toeba
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 4 No. 1 (2023): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v4i1.1542

Abstract

This research is based on the number of customers for Arrum Haji products which are not as many as other products issued by Pegadaian Syariah Cabang Jelutung Jambi. There were very few customers who used this product at the beginning of the interview. The problem in this study is what are the obstacles faced by Pegadaian Syariah Cabang Jelutung Jambi in marketing Arum Haji products and how is the marketing strategy of Arrum Haji products in increasing the number of customers. The marketing strategy at Pegadaian Syariah Cabang Jambi applies a marketing mix, namely product strategy, price strategy, place strategy, and promotion strategy. The price strategy and location strategy are good, because the price given by the pawnshop has been determined by the head office, while for the location strategy before the Pegadaian Syariah Cabang Jelutung Jambi was established, a survey was carried out first. However, the product strategy and promotion strategy are not good, because the Pegadaian Syariah Cabang Jelutung Jambi has not been maximal in introducing its products, as well as its marketing strategy, it is necessary to improve promotional strategies to increase the number of customers, for example socializing to the public.