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Sharing: Journal Of Islamic Economics, Management And Business
Published by Universitas Pahlawan Tuanku Tambusai
ISSN : 29648645     EISSN : 29853370     DOI : https://doi.org/10.31004/sharing
Core Subject : Economy,
Economics, Econometrics & Finance
Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku Tambusai
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol. 3 No. 1 (2024): Juni 2024" : 13 Documents clear
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan BUMN Sektor Konstruksi Tahun 2017-2022 Rahmad, Faizal; Rudianto, Dudi
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.17883

Abstract

This research aims to analyze the relationship between corporate governance, solvency and Corporate Social Responsibility (CSR) variables with the financial performance of State-Owned Enterprises (BUMN) in the construction sector for the period 2017 to 2022. This research method uses secondary research data from company annual reports with research sample of 4 state-owned companies in the construction sector. Secondary data sources were taken from the annual reports of the companies that were the research sample. Data analysis uses the Chow, Hausman Test with the help of the E-views application. The results of this research provide important information for company management in improving financial performance and asset management strategies in BUMN in the construction sector. So it can be concluded as follows: (1) There is a negative and significant influence of corporate governance as measured by community ownership (KM) on the measured financial performance with return on assets (ROA), (2) There is a positive and significant influence of corporate governance as measured by institutional ownership (KI) on financial performance as measured by return on assets (ROA), (3)  There is a positive and significant influence on solvency as measured with debt to equity ratio (DER) on financial performance as measured by return on assets (ROA), (4)  There is a negative and significant influence of solvency as measured by debt to asset ratio (DAR) on financial performance as measured by return on assets ( ROA), (5) There is no influence of Corporate Social Responsibility as measured by the global reporting initiative (GRI) on financial performance as measured by return on assets (ROA), (6) Corporate governance mechanisms, solvency and corporate social responsibility have a significant effect simultaneously on the financial performance of BUMN in the Construction Sector.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Kpri Usaha Sakerja Bblitvet Bogor Tahun 2017-2021 Anwar, Diana Lutfiyyah
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.20411

Abstract

Financial peirformancei is a deiscription of thei achieiveimeint of suicceiss which can bei inteirpreiteid as thei reisuilts that havei beiein achieiveid for variouis activitieis that havei beiein carrieid ouit. This financial peirformancei asseissmeint is a way to asseiss thei deiveilopmeint of thei coopeirativei and at thei samei timei a form of financial reisponsibility. KPRI Uisaha Sakeirja BBLITVEiT Bogor is a muilti-buisineiss coopeirativei which has a savings and loan buisineiss uinit, buisineiss stall, buisineiss spacei reintal coopeirativei and goods procuireimeint. Thei aim of this reiseiarch is to deiteirminei thei financial peirformancei of coopeirativeis baseid on thei Reiguilation of thei Ministeir of Coopeirativeis and Small and Meidiuim Einteirpriseis of thei Reipuiblic of Indoneisia Nuimbeir 06/Peir/M.KUiKM/V/2006. Reigarding thei Guiideilineis for asseissing Achieiveimeint Coopeirativeis/Award Coopeirativeis and thei financial condition of coopeirativeis in 2017-2021. This reiseiarch uiseis a quiantitativei reiseiarch deisign with a deiscriptivei approach beicauisei this reiseiarch uiseis data in thei form of nuimbeirs which arei thein proceisseid and analyzeid to makei deicisions. In this reiseiarch, thei financial peirformancei of coopeirativeis baseid on calcuilations of thei Reiguilation of thei Ministeir of Coopeirativeis and Small and Meidiuim Einteirpriseis of thei Reipuiblic of Indoneisia Nuimbeir 06/Peir/M.KUiKM/V/2006 KPRI Uisaha Sakeirja BBLITVEiT Bogor 2017-2021 is in poor condition with a scorei of <50 beicauisei eiveiry yeiar eixpeirieinceid a deiclinei which reisuilteid in thei valuiei continuiing to deiclinei and had an impact on thei condition of thei coopeirativei.
Pengaruh “Five C”S Of Kredit Terhadap Pengambilan Keputusan Kredit Tanpa Agunan (KTA) Meilany, Merry
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.23913

Abstract

The aim of this research is to analyze the effect of applying the 5C principles on decision making for credit without collateral (KTA) at PT. BPR Anugerah Bintang Sejaterah Pekanbaru. This research uses a quantitative approach with data collection techniques, namely literature study, field study, interviews, observation, documentation and questionnaires. Meanwhile, the data analysis technique uses multiple regression analysis. A). Character (X1): With tcount 3.796 greater than ttable 2.65 with a significance level of 0.000 smaller than 0.05. So H0 is accepted and Ha is accepted, meaning that the Character variable influences credit decision making. B). Capacity (X2): With tcount -0.013 smaller than ttable 2.65 with a significance level of 0.990 greater than 0.05. So H0 is rejected and Ha is rejected, meaning that the Capacity variable has no effect on credit decision making. C). Capital (X3): With tcount 1.502 smaller than ttable 2.65 with a significance level of 0.139 greater than 0.05. So H0 is rejected and Ha is rejected, meaning that the Capital variable has no effect on credit decision making. D). Collateral (X4): With tcount -1.953 smaller than ttable 2.65 with a significance level of 0.056 greater than 0.05. So H0 is rejected and Ha is rejected, meaning that the Collateral variable has no effect on credit decision making. E). Condition (X5): With tcount 2.120 smaller than ttable 2.65 with a significance level of 0.038 smaller than 0.05. So H0 is rejected and Ha is accepted, meaning that the Condition variable has no effect on credit decision making.
Strategi Pemasaran Pedagang Pasar Tradisional Dalam Perspektif Ekonomi Islam : (Studi Kasus Di Pasar Tradisional Desa Sidoharjo Jati Agung Lampung Selatan) Harits, Afish Rizqiya; Efrina, Lisa; Akbar, Estelee Elora
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.24693

Abstract

The point of this exploration is to figure out how mudharabah contracts are executed in Sidoharjo Town and to figure out the perspective on sharia monetary regulation in regards to the framework utilized. In this examination, the strategy utilized is field research with a subjective graphic methodology and the information assortment techniques utilized are organized perception, meetings and documentation. The sources in this examination were individuals who keep cows and cow proprietors in Sidoharjo Town. The examination results show that assuming that there is a benefit sharing framework in bringing cows up in Sidoharjo Town, Jati Agung Locale, South Lampung Rule, there are two benefit sharing frameworks, the first is by separating the calves that have been conceived. cows that have been cared for by their managers. Second, by isolating the benefits from the offer of steers that have been raised by the rancher subsequent to returning the capital. This collaboration is clear in deciding beginning capital and steers costs. Concerning the survey of Sharia Monetary Regulation in view of the Accumulation of Sharia Financial Regulation, the execution of the benefit sharing framework in bringing dairy cattle up in Sidoharjo Town, Jati Agung Locale, South Lampung Rule as far as benefit imparting is in agreement to appropriate guidelines. type of thought. Be that as it may, assuming a misfortune happens, this cooperation doesn't contain a component of dharar (risk) since it is commonly useful when it comes time to share the benefits and both will encounter more noteworthy misfortunes in the event that the cow they are raising kicks the bucket. Consequently, the benefit sharing collaboration did by the local area in Sidoharjo Town is as per what has been managed in the Sharia Financial Regulation Accumulation.
Pengaruh Keberadaan Kampus Universitas Islam An Nur Lampung Terhadap Kondisi Ekonomi Masyarakat Desa Sidoharjo Dalam Prespektif Ekonomi Syariah Alvina, Alvina; Efrina, Lisa; Rohmawati, Zulfa
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.26046

Abstract

The point of this examination is to decide the impact of the presence of A Nur Lampung Islamic College on the monetary states of the encompassing local area. The Impact of the Presence of A Nur Lampung Islamic College on the Financial States of the Sidoharjo Town People group in a Sharia Monetary Viewpoint (Contextual investigation of the Sidoharjo Town People group, Jatiagung Locale, South Lampung Rule). The strategy utilized in this exploration is a quantitative examination technique. The number of inhabitants in this study were occupants of Sidoharjo Town who had the situation with Head of Family. Corresponding arbitrary examining method. The example in this study was 25 heads of families spread across two villas in Sidoharjo Town. The information utilized is information on the quantity of family heads (KK) in every villa. The assortment strategy is as documentation and surveys. The information was handled and dissected utilizing the cross organization information examination strategy (crosstab). The exploration results show that the presence of the A Nur Lampung Islamic College grounds for the most part emphatically affects new financial development. In light of the presence of the A Nur Lampung Islamic College people group, financial circumstances should be visible from the synchronous cost assurance coefficient r table. The consequences of the examination acquired a rtable cost of 0.511. In this manner, it shows that the presence of A Nur Lampung Islamic College impacts financial circumstancesWatchwords: Islamic Economics¸ Social Circumstances, College
Analisis Perhitungan Harga Pokok Produksi Pada UMKM Dengan Menerapkan Metode Full Costing Dalam Menentukan Harga Jual (Studi Kasus Pada Usaha Tahu Bapak Suwardi) Fauzan, Ahmad; Irfan, Andi
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.27483

Abstract

The purpose of this research is to determine the determination of the cost of production at Mr Suwardi's Tofu Business before and after using the Full Costing method. The research method used is a descriptive method, namely a research method by collecting data that is appropriate to the actual situation, then the data is compiled, processed and analyzed to provide an overview of the existing problem. Primary data collection techniques were carried out by means of structured interviews and observations, secondary data collection techniques were carried out by means of literature study. The data analysis technique used in determining the cost of production is by applying the Full Costing method. Based on the research results, there are differences in HPP calculations before and after using the Full Costing method. So that the selling price is set higher than the selling price set by the company, because the higher the production costs incurred, the higher the selling price set.
Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penentuan Harga Jual Pada Usaha UMKM Ayam Penyet Syakilah Mawarni, Dila Putri; Irfan, Andi
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.27485

Abstract

The aim of this research is to determine the cost of production based on the method practiced by MSMEs and the Full Costing method, to compare selling prices between the MSME method and the Full Costing method, as well as preparing a profit and loss report based on the MSME and Full Costing methods. The method used in this research is descriptive qualitative by collecting data from interviews, observation and documentation. The informants in the research were the owner, cashier, chef and waiter. Data analysis techniques used in determining the cost of production using the Full Costing method. The results of this research are that in determining the cost of production based on the MSME method, factory overhead costs are not taken into account in detail, while the full costing method takes fixed factory overhead costs into account in detail. Comparison of selling prices using the full costing method is higher than that of MSMEs and the profit and loss report also shows that net profit at full costing is higher compared to the MSME method  
Transformasi Digital Pada Perbankan Syariah Indonesia: Produk It Dan Jenis Transaksi Islamiah, Ifa Nurul; Nasrina, Nur; Salman, Nola Fibriyani Bte; Huda, Nurul
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.27503

Abstract

The development of sharia banking in Indonesia has advances in information technology (IT) which have brought significant changes in the way sharia banks offer their products and services. This research discusses sharia banking in Indonesia. This research uses a qualitative study using a liberal research approach by looking for reliable information from written sources, such as books, journals and websites. In the results of this research, E-Banking not only provides comfort but also convenience because the menus on internet banking can be used without having to have special skills, and is safe because internet banking is equipped with a layered security system and is equipped with a token (a tool that issues password numbers). which always changes every time you make a financial transaction). Internet Banking services have many features and provide convenience, comfort and security so that sharia banking services can run easily and efficiently with qualified bank security services, smooth and easy e-banking services are obtained by customers who use e-banking products, in Islamic transactions contain sharia contracts that are applied in the sharia financial institution industry such as: Murabahah Mudharabah, Mudharabah Muqayyadah, Wadiah, Musyarokah, Musyarakah Mutanaqisah, Salam, Istishna, Ijarah, Ijarah Muntahiyah bit Tamlik, Wakalah, Kafalah, hawalah, Rahn, Qordh.
Pengaruh Online Shop Terhadap Uang Saku Santri Putra dan Putri (Studi Kasus Di Pondok Pesantren Hidayatul Mubtadi’in Jati Agung Lampung Selatan) Nabila, Nindri Fara; Efrina, Lisa; Rohmawati, Zulfa
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.28590

Abstract

This examination means to decide the impact of online shops on the pocket cash of santri and female understudies at the Hidayatul Mubtadiin Islamic Live-in School, South Lampung. The kind of examination utilized is quantitative exploration. The examination populace taken by the creator was all understudies and understudies at the Hidayatul Mubtadi'in Jati Agung Islamic Life experience School. For this situation, a straightforward irregular examining strategy in view of likelihood testing method is utilized. Test the legitimacy of the information utilizing the t test, legitimacy and unwavering quality. The information assortment strategies utilized recorded as a hard copy this exploration were: perception, meetings, polls and documentation. Information examination in this exploration utilized illustrative rate information examination methods. In light of the exploration results, it was found that web-based shops affect the pocket cash for understudies at the Hidayatul Mubtadi'in Jati Agung Islamic Live-in School. Where in the event that web-based shop costs increment, the degree of understudy pocket cash use will likewise increment. should be visible from the coefficient of assurance r esteem in the table. Where on the off chance that the impact of online stores on pocket cash increments, understudy utilization conduct will likewise increment by 0.502. This intends that assuming somebody's pocket cash builds, their utilization conduct will likewise increment. In expanding endeavors to oversee male and female understudies in web-based shop buys, directors should give pocket cash as per their necessities. The lawful reason for web based shopping in Islam is that trading is remembered for muamalah exercises. The essential law of muamalah is Al-ibahah (passable) for however long there is no contention that precludes it. Accordingly, the legitimate reason for web based trading is equivalent to trading and the As-salam contract, which is allowed in Islam.
Analisis Pengaruh Sektor Pertanian Terhadap Pertumbuhan Ekonomi Desa Sidoharjo dalam Perspektif Ekonomi Islam Mahdalena, Mahdalena; Arrosyid, Afif; Ningsih, Sri Rahayu
Sharing: Journal of Islamic Economics Management and Business Vol. 3 No. 1 (2024): Juni 2024
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v3i1.28880

Abstract

This examination means to break down the impact of the farming area on the monetary development of Sidoharjo town from an Islamic financial viewpoint. In this examination the creator utilizes a quantitative exploration approach. According to its temperament, this exploration is elucidating investigation. The examination populace taken was the whole local area of Sidoharjo Town. The technique utilized in gathering test information for this exploration was purposive examining. The information assortment methods utilized were perception, documentation, polls and meetings. In view of the examination of the farming area on the monetary development of Sidoharjo Town, it tends to be seen from the coefficient of assurance of the cost variable r table. In light of the examination results, the r table worth is 0.000. Consequently, it shows that the examination of the horticultural area on financial development has a huge positive impact. One of the standards of financial improvement according to an Islamic viewpoint. Islam helps us to use normal assets as per the orders of Allah SWT, specifically by securing and really focusing on assets well, not obliterating existing assets, and having the option to use the economy of a district. This is demonstrated in the rural area, particularly in South Lampung Rule, the agrarian area is exceptionally advantageous for the economy, specifically it can give amazing chances to work creation, work on the wheels of the economy and impact the advancement of the business world. . so it can diminish joblessness with countless specialists from the farming area.

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