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Nuri Aslami
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Journal Research of Economics and Bussiness
Published by Ali Institute of Research and Publication
ISSN : 28283708     EISSN : 28283716     DOI : https://doi.org/10.55537/jreb.v1i01
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Focus J-Reb : Journal- Research of Economic and Bussiness covers in detail a large number of topics related to Economics and Bussiness, comprising the latest empirical studies, country-specific studies, policy evaluations on economics and bussiness. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Microeconomics Macroeconomics Monetary Economics Development Economics International Economics Public and Fiscal Economics Human Resource Management Natural Resource Management Marketing Management Quality Management System Digital Economy Entrepreneur Finance Accounting Banking System Capital Market and Commodities Insurance and Reinsurance Financial Technology Financial Market Finance Strategy Financial Planning Social Fund and Crowdfunding corporate finance Investment Strategy Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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Cash Wakf Implementation Viewed From Bi Al-Urfi Ijtihad Methodology Nurul Inayah
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.536

Abstract

This study aims to implement cash waqf in terms of the Istihsan Bi Al-Urfi ijtihad methodology. This is related to the phenomenon that there are still those who doubt the permissibility of cash waqf (cash waqf). The research method used is qualitative analysis. The data collection technique used in this paper is literature study and observation. The technical analysis of the data used is by using a qualitative analysis approach, namely by explaining various arguments regarding the law of cash waqf from various ijtihad methodologies of fiqh scholars. From the results of the research conducted, the authors conclude that the Hanafi School also allows waqf as a conclusion, on the basis of what has been done (custom), many people have done. The way of doing cash waqf according to the Hanafi school is the modality of the mudharabah method while the profits are donated to the waqf. According to al Bakri, the Shafi'i school does not allow cash waqf, because dinars and dirhams (money) will be discontinued. However, some followers of the Shafi'i school allow cash waqf. And the opinion of scholars regarding the object of waqf explains that the conditions for waqf objects (must be objects, useful, not disposable, not unlawful in substance and must belong to the wakif perfectly).
Analisis Keunggulan Bersaing Terhadap Keberhasilan Usaha Zikriatul Ulya Zikri; Noer Zainora
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.218

Abstract

Success in entrepreneurship has a goal to build competitive advantage and must have a clear direction and do not hesitate to start a business from a new direction to be able to initiate major changes, in order to obtain high income and be able to survive in the long term. The purpose of this study was to determine the effect of entrepreneurial motivation and competitive advantage on business success at fashion stores in the Blok B market, Langsa City. This study uses primary data sourced from research questionnaires with a sample of 50 respondents. The quantitative descriptive data analysis method uses multiple linear regression equations, t test, F test and the coefficient of determination (R2) test. The results showed that entrepreneurial motivation and competitive advantage have a positive effect on business success in fashion stores in the Blok B market, Langsa City, which is known from the multiple linear regression equation Y = 13.556 + 0.543X1 + 0.287X2. The results of the t test show that entrepreneurial motivation has a significant effect on business success. Competitive advantage has a significant effect on business success. Then the results of the F test, simultaneously entrepreneurial motivation and competitive advantage have a significant effect on business success. The results of the coefficient of determination (R2) showed that 69.3% entrepreneurial motivation and competitive advantage were able to explain the dependent variable of business success.
Pengaruh Pengetahuan, Kemudahan dan Risiko Terhadap Keputusan Penggunaan Quick Response Indonesian Standart (QRIS) Zikriatul Ulya Zikri; Safwandi; Miftahul Jannah
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.230

Abstract

This study aims to determine the effect of knowledge of use, convenience and risk on the decision to use QRIS in Langsa City Supermarkets. This study uses quantitative research to determine the effect of knowledge, benefits and risks on the decision to use QRIS at the Langsa City supermarket. The population of this research is all people of Langsa City who shop and make payments using QRIS and it is not known how many. The sampling technique in this study used Accidental Sampling which is a sampling technique based on chance, that is, anyone who coincidentally meets the researcher can be used as a sample using the Wibisono formula, the number of samples in this study was 96 respondents. The results showed that the tcount of knowledge was 3.341 > from ttable of 1.661, with a significance value of 0.002 < alpha 0.05. The t-count value of the convenience is 2.462> from the t-table of 1.661, with a significance value of 0.018 <0.05, then Ha2 is accepted. The tcount value of risk is 4.922> from ttable of 1.661, with a significance value of 0.000 <0.05, then Ha3 is accepted. The results showed that simultaneously the variables of knowledge, convenience and risk had a positive and significant influence on the decision to use QRIS at the Langsa City Supermarket. This can be seen by the value of Fcount = 20,695> from Ftable 2.47 with a significance value of 0.000.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021 Nur Amalia; Nurwani; Yenni Samri Juliati Nasution
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.525

Abstract

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50
The Analisis Prediksi Kebangkrutan Pada PT. Ferdinan Mandiri di Masa Pandemi Covid-19 Umi kalsum Umi
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.551

Abstract

This study aims to analyze bankruptcy predictions at PT. Ferdinan Mandiri with conditions before Covid-19 and two years after covid-19 by looking at financial ratios and the Altman Z-Score to predict bankruptcy. The analysis technique in this study uses quantitative descriptive. The population in this study is PT. Ferdinan Mandiri engaged in services. The results of this study indicate that the profitability ratio proxied by ROA is in a negative position because the company suffered losses after the impact of covid-19. The ROA value at PT. Ferdinand Mandiri is not very good because it is very low compared to industry standards. The liquidity ratio, which is proxied by the Current ratio, shows that there is a decrease in the current ratio, so that the company experiences liquidity problems to pay off short-term debt. The solvency ratio which is proportional to the debt to equity ratio shows that there is an increase in this ratio. The results show that the company's retained earnings are getting smaller due to losses, so the company's equity has fallen sharply. Based on the Altman Z-Score analysis, the company's condition has been in a position of potential bankruptcy since two years after covid-19.
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI) Aditya Gede Pratama; Nasution, Yenni Samri Juliati; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.530

Abstract

This study aims to determine the effect of profit management on firm value with corporate governance as a moderating variable (a case study of consumer goods companies listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an associative approach. The sample presentation technique uses purposive sampling with a data population of 61 companies which then becomes the sample of 14 companies for the 2018-2020 period. data collection techniques use documentation. Data analysis techniques using simple linear regression, moderation regression and hypothesis testing. The results of this study indicate that earnings management has an insignificant effect on firm value. Meanwhile, good corporate governance can to moderate the relationship between earnings management and firm value.
Pengaruh Inflasi dan Kurs Terhadap Dana Pihak Ketiga (DPK) Bank Syariah Bukopin Zulfa Eliza; Iskandar; Sarah
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.626

Abstract

This study aims to analyze the effect of inflation and exchange rates on the Bukopin Syariah Bank Funds. The source of data in this study is the financial statements of Bank Syariah Bukopin,the exchange rate and inflation data of Bank Indonesia in 2013-1018. The data was obtained from literature study, documentation and archive data trough the Bukopin Bank Islamic financial report websitevin the from Third Party Funds, and Bank Indonesian publication data in the from of exchange rates and interest rates and Central Statistics Agency data in the from of inflation. The type of reseach is quantitative research. The results of this study indicate that the inflation variable has a negatife and not significant effect on Bank syariah bukopin’s third party funds. The exchange rates variable has a negatife and not significant effect on Bank Syariah Bukopin’s third party funds.
Analisis Pengaruh Hasil Investasi Terhadap Laba Perusahaan Asuransi Jiwa Syariah di Indonesia Tab, Hendra
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.653

Abstract

This study aims to determine the effect of investment returns on profits of Islamic life insurance companies in Indonesia. This study consists of the investment return variable as the independent variable and company profit as the dependent variable. The data analyzed are the company's annual financial statements for the period 2017 to 2022. The results showed that investment returns show a value at an alpha coefficient of 5% (t-stat = 2.498 > 1.667) and prob. 0.015 <0.05. So based on the research results show that the hypothesis is accepted, namely investment results have a significant effect on net income at PT. Sharia Life Insurance Period 2017-2022.
Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Aceh A. Chalil Gibran; Batubara, Chuzaimah; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.677

Abstract

This research aims to determine the extent of shopping compatibility at Bappeda of Aceh Province during 2017-2021 based on analysis of direct and indirect expenditure growth at Bappeda of Aceh Province during 2017-2021. This research method used is descriptive quantitative with data collection techniques through documentation. The subjects of this study are the parties involved in the research that is the Head of Finance Section of the Bappeda Aceh Province. The object of this study is the Financial Performance of Bappeda Aceh Province by looking at the Budget Realization Report (LRA) for five fiscal years during 2017-2021. The result of the study indicate that the compatibility of direct and indirect spending during 2017-2021 is categorized as good. This is because the percentage of direct compatibility during 2017-2021 is greater than the percentage of indirect spending. The biggest decrease in testing direct spending on total spending is in 2019 which is 61%. The lowest percentage in the indirect analysis of total spending is in 2021, which is 34%. The growth of spending with the fiscal years during 2017-2021 is positive or negative. The results of the analysis on the growth of spending in 2017-2018 was positive of 12%.  Furthermore, in 2018-2019 it was negative of -3%, in 2019-2020 it was positive of 3%, and in 2020-2021 it was positive of 1%.
Pelaksanaan Akad Pembiayaan Murabahah Pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia Waruwu, Noviza Asni
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.695

Abstract

The aim of this research is to analyze the recognition and measurement, presentation and disclosure of murabahah financing transactions based on PSAK 102 murabahah financing at PT. Bank BTPN Syariah Tbk. The research approach used is a qualitative approach with descriptive methods. The research location taken by the author was at PT. Bank BTPN Syariah Tbk. The data used by researchers is secondary data, which collects data through documentation and literature. This research compares the results of the annual report published by PT. Bank BTPN Syariah Tbk with PSAK 102 concerning murabahah financing. The research results show that the recognition and measurement of murabahah income at PT. Bank BTPN Syariah Tbk, murabahah financing consists of recording acquired assets, recognition and measurement of murabahah profits that are not in accordance with the implementation of PSAK 102, and recognition and measurement of receivables regarding murabahah accounting in practice for murabahah financing carried out by PT. Bank BTPN Syariah is in accordance with PSAK 102 concerning murabahah accounting as a guideline.

Page 2 of 4 | Total Record : 40

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