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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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PENGARUH KOMUNIKASI DAN KOMITMEN ORGANISASI TERHADAP SEMANGAT KERJA PEGAWAI PADA KANTOR CAMAT LAMBU KABUPATEN BIMA Ayunda Rusdyanti; Firmansyah Kusumayadi
Sharing: Journal of Islamic Economics Management and Business Vol. 2 No. 2 (2023): Desember 2023
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.v2i2.16776

Abstract

This study aims to find out and analyze the effect of communication and organizational commitment on employee morale at the Lambu sub-district office, Bima district. Types of associative research . research instrument using a Likert scale questionnaire. The population used in this study were all employees at the Lambu sub-district office as many as 60 respondents. The sample in this study were all employees at the Lambu sub-district office as many as 60 respondents. The sampling technique uses saturated sampling technique, saturated sampling technique is a sampling technique that uses all members of the population to be sampled. Data collection techniques in this study were observation, interviews, questionnaires and literature study. Data analysis techniques using validity test, reliability test, classical assumption test, multiple regression, multiple correlation coefficient, t test and f test. The results showed that communication and organizational commitment had a positive and significant simultaneous effect on morale at the Lambu sub-district office, Bima district, financial performance.
Pengaruh Pendapatan Dan Pendidikan Terhadap Konsumsi Rumah Tangga Miskin Di Nagari Panti Timur Kecamatan Panti Kabupaten Pasaman Deni Pratama Saputra; Yuwarman Mansur
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.17360

Abstract

This study aims to analyze the effect of income and education on the consumption of poor households in Nagari Panti Timur. The study used a quantitative approach with multiple linear regression analysis. Data were obtained through distributing questionnaires to 86 respondents. The results of the analysis showed a regression equation Y = 2.422 + 0.655X₁ + 0.251X₂, which indicates that income and education have a positive effect on household consumption. The results of the t-test showed that income had a significant effect on household consumption with a significance value of 0.000 <0.05 and a calculated t of 5.557 > 1.988. Education also had a significant effect with a significance value of 0.028 <0.05 and a calculated t of 2.236 > 1.988. The F-test showed a significance value of 0.000 <0.05 and a calculated F of 75.163 > 3.10, so that income and education simultaneously had an effect on the consumption of poor households. The coefficient of determination (R²) value of 0.644 shows that 64.4% of the variation in household consumption can be explained by income and education..
Studi Inflasi Dan Stabilitas Nilai Mata Uang Dalam Ekonomi Islam Henry Martin Adriansyah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.58101

Abstract

Inflation is a financial phenomenon of major concern in a global context. From an Islamic perspective, the view of inflation is not merely economic but also encompasses profound moral and ethical dimensions. This study seeks to provide a comprehensive overview of inflation from an Islamic perspective, encompassing its definition, causes, impacts, and solutions in accordance with Islamic economic principles. Through a qualitative approach, including document and literature analysis, the concept of inflation in Islam and its implications for Muslim society are investigated. The discussion explores the causes of inflation from an Islamic perspective, including usury (interest), market instability, and unequal distribution of wealth. Furthermore, the impact of inflation on society, such as unfair redistribution of wealth and declining purchasing power, is analyzed. Finally, the study outlines proposed Islamic solutions to address inflation, such as regulating the financial system in accordance with Sharia law, controlling equitable production and distribution, and providing morally based economic education. With a deeper understanding of inflation from an Islamic perspective, it is hoped that the solutions implemented can address the problem of inflation effectively and fairly, in accordance with religious values.  
Pengaruh Leverage, Ukuran Perusahaan, Dan Komisaris Independen Terhadap Penghindaran Pajak Pada Perusahaan Retail Di BEI Naufal Hafiz Haryono; Zirman Zirman; Donal Devi Amdanata
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.58118

Abstract

This study aims to empirically examine the effect of leverage, company size, and independent board of commissioners on tax avoidance in retail companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is proxied using the Effective Tax Rate (ETR). This study uses a quantitative method with secondary data in the form of annual reports of retail companies classified as IDX-IC for the period 2021–2024. The sample was determined through purposive sampling and resulted in 14 companies with 56 observational data. After data transformation using square root and outlier elimination to meet the normality assumption, the final sample size was 46 data. The analysis was conducted using multiple linear regression with the help of SPSS 27. The results of the partial test (T-Test) showed that leverage had a significant effect on tax avoidance (ETR), while company size and independent board of commissioners had no significant effect. The coefficient of determination test showed that the independent variables were able to explain 10.3% of the variation in tax avoidance, while the remaining 89.7% was influenced by other factors outside the research model.
Konsep Hak Milik Dalam Al-Qur’an Sebagai Kerangka Etika Ekonomi Islam: Analisis Tafsir Tematik Terhadap Distribusi Kekayaan, Serta Larangan Penumpukan Harta Dan Tanggung Jawab Sosial Adryan Irawan; Achmad Abubakar; Sohrah Sohrah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.58546

Abstract

This study aims to reveal and analyze the concept of ownership in the Qur'an from the perspective of thematic interpretation (tafsir maudhu'i) in order to construct a comprehensive framework of Islamic economic ethics, particularly in the aspects of wealth distribution, the prohibition of wealth accumulation, and social responsibility as a normative solution to the problem of economic inequality faced by contemporary Muslims. This research employs a qualitative approach based on library research using the thematic tafsir method (maudhu'i), integrating a linguistic (lughawi) interpretative approach to analyze the meanings of Qur'anic terms related to ownership and wealth distribution, in order to uncover the normative implications of these verses in shaping an Islamic economic ethical framework that includes the prohibition of wealth hoarding and the obligation of social responsibility. The findings indicate that the Qur'an systematically constructs a holistic framework of Islamic economic ethics through the concept of ownership as a trust (amanah) entrusted by Allah, the obligation of wealth distribution, the prohibition of wealth accumulation, and social responsibility, all of which are interconnected as an inseparable normative unity. Thus, it is expected that the Qur'anic concept of ownership can serve as an academic and policy foundation for the development of contemporary Islamic economic systems, particularly in formulating regulations on zakat, waqf, and Islamic financial instruments that are more just and oriented toward the overall welfare (maslahah) of the ummah.
Pengaruh Current Account Saving Account Terhadap Profitabilitas Pada Bank Muamalat Indonesia Periode 2021-2025 Ellina Rahmah; Nurlaila Safira; Yani Aguspriyani
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.59075

Abstract

A large proportion of Current Account Savings Account (CASA) balances can help banks reduce their cost of funds and potentially increase profits. This study examines the effect of CASA on profits, as measured by Return on Assets (ROA) at Bank Muamalat Indonesia. This study used a quantitative approach, utilizing secondary data in the form of Bank Muamalat Indonesia's quarterly financial reports for the 2021-2025 period, resulting in 20 observation units (5 years × 4 quarters). Sampling was conducted using purposive sampling with the criteria of the availability of official quarterly financial reports during the study period. Data processing was performed using simple linear regression using Stata software and tested using the classical assumption test. The findings indicate a negative relationship between CASA and ROA with a regression coefficient of -0.0024243, although it is not statistically significant at the 5% significance level (p = 0.084). This means that a high proportion of CASA does not always directly contribute to increased bank profitability, as it is also determined by other factors such as operational efficiency and productive fund management.
Ekonomi Hijau: Integrasi Bisnis, Teknologi, Pemasaran, Dan Sistem Sertifikasi Berkelanjutan Elisabeth Tamara Ratu Hutauruk; Irna Della Br Ginting; Nataline Simanjuntak; Bonaraja Purba
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.59116

Abstract

Green economy is a development concept that emphasizes the balance between economic growth, environmental sustainability, and natural resource conservation. This concept has become increasingly important in addressing global environmental challenges. This article aims to analyze the relationship between the green economy and key sectors such as business, technology, marketing, and green certification in supporting sustainable development. This study uses a literature review method with a qualitative descriptive approach based on various relevant scientific sources. The findings show that the implementation of a green economy encourages business transformation toward more environmentally friendly practices, supported by sustainable technological innovation. In addition, green marketing plays an important role in increasing consumer awareness of sustainable products, while green certification serves as a standard to ensure compliance with sustainability principles. Thus, the green economy has a strategic role in building an integrated and sustainable economic system.
Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Bank Syariah Di Indonesia Nataline Simanjuntak; Irma Siagian; Elisabeth Tamara Ratu Hutauruk; Irna Della Br Ginting; Bona Vintura Suyana Pandiangan
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.59349

Abstract

Risk management is a crucial aspect in maintaining stability and improving the financial performance of Islamic banks. Islamic banking operations are inherently subject to various risks. Suboptimal risk management can impact bank health and undermine public trust in Islamic financial institutions. This study aims to analyze the implementation of risk management and its relationship to the financial performance of Islamic banks in Indonesia. The method used is descriptive qualitative, utilizing secondary data obtained from reports from the Financial Services Authority (OJK), Bank Indonesia, scientific journals, books, and various relevant literature sources. Data collection techniques were conducted through literature and documentation studies. The study results indicate that effective risk management implementation can assist Islamic banks in controlling problem financing, maintaining liquidity levels, increasing profitability, and strengthening financial stability. Furthermore, sound risk management supports increased public trust and the competitiveness of Islamic banks amidst the increasingly dynamic development of the financial industry. Thus, risk management not only functions as a risk control mechanism but also plays a vital role in supporting the well-being and financial performance of Islamic banks.
Tata Kelola Bank Syariah Di Era Digital: Studi Literatur Peran Dewan Pengawas Syariah Ade Asminaria Sihombing; Evi Syuriani Harahap; Excaudia Mazmuris Siringo-Ringo; Erikson Sinaga; Pintar Rohsangapta Padang
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.59372

Abstract

This study aims to systematically examine the role of the Sharia Supervisory Board (DPS) in Islamic bank governance amidst the acceleration of digital transformation. Using a Systematic Literature Review (SLR) methodology, this research analyzes 47 scientific articles published between 2015 and 2024 from Scopus, Web of Science, and Google Scholar databases. The findings reveal that the DPS faces three primary challenges in the digital era: (1) limited digital competency in supervising financial technology (fintech)-based products and services; (2) inadequate regulatory frameworks for blockchain and artificial intelligence (AI)-based transactions; and (3) the potential for deviations from Sharia principles in digital banking operations. Conversely, digitalization opens opportunities for the DPS to enhance supervisory effectiveness through technologies such as RegTech and SupTech. This study recommends strengthening the digital competency of DPS human resources, harmonizing cross-country regulations, and developing a comprehensive digital Sharia governance framework.
Analisis Metode Perataan Penghasilan Dan Refinancing Dalam Manajemen Keuangan Perusahaan: Perspektif Teori Agensi Dan Prinsip Syariah Gilang Ahdi Ramadhan; Syukri Iska; Azifah Hidayati
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 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.v5i2.59410

Abstract

This study aims to analyze the concepts, methods, driving factors, benefits, risks, and ethical implications of income smoothing and refinancing from the perspective of agency theory and sharia principles. The study used a descriptive qualitative method with a Systematic Literature Review (SLR) approach to 47 national and international journal articles published between 2001 and 2026. Data sources were obtained from the Scopus, Web of Science, Google Scholar, and DOAJ databases. The results show that income smoothing can increase the perception of company stability and reduce the cost of capital, but has the potential to reduce the quality of accounting information and create legal risks if carried out excessively and without transparency. Meanwhile, refinancing has been proven to improve financial structure and increase the efficiency of the cost of capital, although it can increase leverage if not managed carefully. From a sharia perspective, both strategies are permissible as long as they do not contain elements of usury, gharar, or fraud, and still uphold transparency and fairness. Therefore, their implementation needs to be supported by good corporate governance, effective risk management, and compliance with financial reporting standards.

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