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Mohd. Winario
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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 99 Documents
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Analisis Pengaruh Biaya Operasional Pendapatan Operasional Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Bank Mandiri Marangga Mantika; Alwi Alwi; Nafisah Nurulrahmatia
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
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.v4i2.50178

Abstract

This study aims to analyze the effect of operating costs, operating income, and Net Profit Margin (NPM) on profit growth at PT Bank Mandiri (Persero) Tbk. The study uses secondary data in the form of annual financial statements, which are analyzed using a quantitative approach. The analytical methods employed include multiple linear regression, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination to measure the contribution of each variable to profit growth. The results indicate that operating costs have a negative and significant effect on profit growth, suggesting that an increase in operating costs can reduce the bank’s profitability performance. In contrast, operating income and Net Profit Margin (NPM) have a positive and significant impact on profit growth, indicating that higher operating income and efficient profit management play an important role in improving the company’s financial performance. Simultaneously, operating costs, operating income, and NPM have a significant effect with a substantial contribution to profit growth, while the remaining variation is explained by other factors outside the research model. These findings emphasize the importance of cost efficiency, increasing operating income, and strengthening profit margins to ensure Bank Mandiri remains competitive in the increasingly intense national banking industry.  
Analisis Perkembangan Return On Asset (ROA) Dan Return On Equity (ROE) Untuk Mengukur Kinerja Keuangan Pada PT. Industri Jamu Dan Farmasi Sidomuncul, Tbk. Amin Rahmatullah; Nurhayati Nurhayati; Aris Munandar
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
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.v4i2.50279

Abstract

The purpose of this study is to examine how well Return on Assets (ROA) measures the financial performance of PT Industri Jamu dan Farmasi Sidomuncul, Tbk, and how well Return on Equity (ROE) measures the company’s financial performance. The data analysis technique employed in this study is a quantitative method, involving relevant calculations related to the research problem. Descriptive analysis is conducted on the Return on Assets (ROA) and Return on Equity (ROE) ratios, which are then interpreted by comparing them with the industry average standards for ROA and ROE. In addition, this study applies statistical analysis using a one-sample t-test with the assistance of SPSS version 22. Based on the results and discussion, it can be concluded that the Return on Assets (ROA) used to measure the financial performance of PT Industri Jamu dan Farmasi Sidomuncul, Tbk is greater than or equal to 5.98%, which meets the expected standard and is considered good. Likewise, the Return on Equity (ROE) used to measure the company’s financial performance is greater than or equal to 8.32%, which also meets the expected standard and is considered good.
Apakah BUMD Masih Relevan? (Kajian Literatur) Donal Devi Amdanata; Aulia Rani Annisava; Burhan Burhan
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
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.v4i2.52484

Abstract

This study aims to reassess the relevance of Regional-Owned Enterprises (BUMD) in supporting regional economic development in Indonesia by examining scientific literature that discusses their position, challenges, and effectiveness within the framework of modern governance and regulatory dynamics. Employing a qualitative literature review approach, this research synthesizes findings from primary sources, including national and international journals, that address legal, managerial, financial, governance, and political aspects of BUMD operations. The findings reveal that the current relevance of BUMD is increasingly questioned due to several critical issues, such as regulatory gaps and ambiguities, weak implementation of good corporate governance principles, limited and often non-professional human resources, high levels of political intervention, and the dualism in legal forms and governance structures between Perseroda and Perumda. Moreover, significant differences in oversight mechanisms between BUMD and state-owned enterprises (BUMN) contribute to greater legal uncertainty, heightened risks of criminalizing managerial decisions, and hindered managerial professionalism. Nevertheless, the potential for strengthening BUMD remains open through regulatory harmonization, enhanced oversight systems, management professionalization, and stricter application of governance standards. This study concludes that the sustainability and relevance of BUMD depend heavily on comprehensive reforms in regulation and governance to ensure that BUMD can effectively function as accountable drivers of regional development.
Kebijakan Lingkungan: Informasi Baik atau Buruk Bagi Investor? Aldiyanto Haseng; Yayu Isyana D. Pongoliu
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
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.v4i2.53232

Abstract

This study aims to analyze the capital market reaction arising from the information contained in the announcement of environmental policies related to carbon trading among energy sector companies indexed on the Indonesia Stock Exchange. The study employs secondary data using a documentation method approach in the form of individual historical stock price data. The research sample consists of 64 energy sector companies listed and indexed on the Indonesia Stock Exchange. The research method applied is an event study to observe market responses to a specific event, with abnormal return analysis used as an indicator of market reaction. Furthermore, differences in abnormal returns before and after the event are examined using the Wilcoxon Signed Rank Test with the assistance of SPSS version 25. The results of the test indicate that the Wilcoxon Signed Rank Test reveals a significant difference in abnormal returns between the periods before and after the announcement of the environmental policy on carbon trading. These findings suggest that the market responds significantly to the policy-related information. This study is expected to contribute empirical evidence to the development of capital market research and serve as a consideration for policymakers in evaluating and refining carbon trading policies, so that efforts to reduce carbon emissions can be optimized in support of Indonesia’s goal of achieving net-zero emissions by 2030.
Pengaruh Upah Minimum Dan Pendidikan Terhadap Tingkat Partisipasi Angkatan Kerja Di Provinsi Sumatera Barat Khairul Abrar; Nini Sumarni
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
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.v5i1.17328

Abstract

This study aims to analyze the influence of minimum wages and education levels on the Labor Force Participation Rate (TPAK) in West Sumatra Province. The study uses a quantitative method with an associative approach that focuses on the relationship between variables to test relevant theories. The data used are numerical data so that they can be analyzed statistically to determine the level of influence of each independent variable on the dependent variable. The research instrument was designed to measure the variables of minimum wages, education levels, and TPAK systematically and objectively. Data analysis techniques were carried out using inferential statistical methods to obtain accurate and accountable results. The results show that minimum wages have a significant influence on TPAK in West Sumatra. This is evidenced by a significance value of 0.001, which is smaller than the significance level of 0.05. Thus, an increase in the minimum wage contributes to changes in the community's labor force participation rate.
Efektivitas Program Balai Latihan Kerja (BLK) Dalam Upaya Penurunan Tingkat Pengangguran Berdasarkan Perspektif Ekonomi Islam Di Kota Payakumbuh Annisa Mardhotillah Maulina; Gina Havieza Elmizan
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
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.v5i1.17631

Abstract

This study aims to analyze the effectiveness of the Vocational Training Center (BLK) program in reducing unemployment in Payakumbuh City. The study employed qualitative methods with field research. Data collection techniques included interviews, observation, and documentation. The results indicate that the BLK program is effective based on nine indicators. The program is able to help the community improve their skills and work abilities. The implementation strategy involved socialization and a survey of participant needs. The available facilities and infrastructure were deemed adequate, and all training costs were covered by the government. The program was structured and directly monitored by competent instructors. The training duration was deemed effective in improving participant skills. Furthermore, the program's targeting was deemed appropriate, as it targeted communities in need of job training, thus supporting efforts to reduce unemployment in Payakumbuh City.
Analisis Pengukuran Zakat Menggunakan Indeks Zakat Nasional (IZN) 2.0 (Studi: BAZNAS Kabupaten Lima Puluh Kota) Nur Aziah; Rika Wedia Nita
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
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.v5i1.17632

Abstract

This study aims to analyze the impact of zakat management using the National Zakat Index (IZN) 2.0 at BAZNAS Lima Puluh Kota Regency. IZN was introduced in 2016 as a standard measurement tool to evaluate the performance of national zakat management in Indonesia. The study used a qualitative method with a literature study approach and field research. Data were obtained through interviews with zakat leaders and amil, observations, and documentation related to zakat collection and management practices. Analysis was conducted by filling out the IZN form provided by the Baznas center and comparing it with indicators in the NZI book. The results showed that the National Zakat Index value of Baznas Lima Puluh Kota Regency reached a score of 0.74 and is in the good category. This value exceeds the standard score of 0.60 which is included in the very good category. This achievement indicates that zakat management at Baznas Lima Puluh Kota Regency is running effectively and places it among the top three best Baznas in West Sumatra.
Peran Layanan Digital dalam Perbankan Syariah dan Strategi Mitigasi Risiko Siber Intan Putri Nurkhanifah; Vina Melinda; Vitakhil Ilmiyah; Binti Nur Asiyah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
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.v5i1.47151

Abstract

The development of digital technology has driven significant transformation in the banking sector, including Islamic banking which is now adopting digital services to improve efficiency and quality of service. The main issues raised in this study are how digital services play a role in supporting Islamic banking operations and what strategies are implemented to mitigate the accompany cyber risks. This study aims to analyze the contribution of digital services to Islamic banking performance and identify risks and mitigation strategies implementd in dealing with cyber threats. The method used is a qualitative study with an analytical approach through literature review, case studies, and semi-structured interviews with Islamic banking practitioners. The results of the study show that digital services play an important role in increasing financial inclusion, operational efficiency, and customer satisfaction. However, the use of digital technology also presents risks such as cyber attacks, data leaks, and regulatory uncertainty. The mitigation strategies identified include trengthening IT governance, implementing a multilayered security system, human resource training, and compliance with OJK regulation and sharia principles. In conclusion, digital service are a strategic asset in the developmentof Islamic banking, but require careful cyber risk governance to maintain trust and service sustainability.
Integrasi Zakat Dalam Mendorong Keuangan Inklusif Di Indonesia Aditya Yoga Kusuma; Muhammad Ihsan Jindy; Dzakwan Fathurahman; Hendra Kurniawan
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
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.v5i1.47284

Abstract

The purpose of this study is to analyze the strategic contribution of zakat management in strengthening inclusive financial structures and supporting a just socio-economic development agenda in Indonesia. This study uses a qualitative approach through a literature review of various scientific publications and policies related to zakat and inclusive finance. The goal is to analyze the strategic contribution of zakat management in strengthening inclusive financial structures and supporting a just socio-economic development agenda in Indonesia. Zakat plays a strategic role in promoting financial inclusion in Indonesia through a productive approach that empowers those entitled to receive zakat (mustahik), proven to improve welfare and reduce poverty. The integration of digital technology and Islamic fintech strengthens the efficiency and transparency of zakat management. However, challenges such as low zakat literacy and institutional limitations still need to be addressed. Cross-sector collaboration is key to maximizing zakat's role as an instrument for sustainable economic development and part of a just Islamic fiscal policy.
Rasionalitas Ekonomi: Perspektif Pilihan Konsumsi Rumah Tangga Muslim Khairul Hanif; Mahyarni Mahyarni; Kiki Hardiansyah Siregar
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
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.v5i1.54003

Abstract

Rationality is a mindset and action pattern based on human reason and logic in making choices, including in economic activities. This study aims to examine and analyze the fundamental differences between the concepts of rationality in conventional economics and rationality in Islamic economics. The method used in this study is library research with a qualitative-descriptive approach. Data collection techniques were conducted through documentation of various relevant literature sources, such as books, scientific journals, and other academic works. The results of the analysis indicate that rationality from an Islamic perspective is more holistic in nature because it emphasizes not only material aspects but also moral and spiritual dimensions, with the primary goal of achieving falah, namely, well-being in this world and the hereafter. Muslim household consumption patterns are not solely directed at fulfilling personal needs but also consider social obligations and spiritual values. Factors influencing Muslim household consumption choices include religion, economic conditions, socio-cultural factors, and level of knowledge. The implications of this research are expected to provide a conceptual understanding that Islamic economic rationality offers an alternative paradigm to conventional rationality in explaining Muslim household consumption behavior.

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