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Ana Billah
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anabillah.rahman@gmail.com
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jurnaljse.staimpro@gmail.com
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Jalan Mahakam No. 1, Kedopok, Kota Probolinggo
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INDONESIA
JSE: Jurnal Sharia Economica
Published by Sekolah Tinggi Agama Islam Muhammadiyah Probolinggo
ISSN : 28285514     EISSN : 28284585     DOI : https://doi.org/10.46773/jse
Core Subject : Economy,
Economics, Econometrics & Finance
JSE: Jurnal Sharia Economica(E-ISSN : 2828-4585)|(P-ISSN: 2828-5514) is a journal publishes a scientific papers on the results of the study or research and review of the literature in the scope and focus of Islamic Economics. Editor accepts the article has not been published in other media with the writing format as listed on page manuscript writing guidelines. This journal was established in 2022 and published two times a year, on January and July. The purpose of this journal is for the publication of scientific articles covering studies within the scope of Islamic Economics, such as: 1. Philosophy of Islamic Economics; 2. Islamic Economic Thought; 3. Islamic Economics and Contemporary Issues; 4. Contemporary issues in Islamic Financial Institutions; 5. Islamic Management; 6. Islamic Accounting; 7. Legal Aspects in Islamic Economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 23 Documents
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Search results for , issue "Vol. 4 No. 4 (2025): Oktober" : 23 Documents clear
SISTEM BAGI HASIL USAHA FATTENING SAPI PERSPEKTIF EKONOMI ISLAM DI DESA SUKASARI, KECAMATAN AIR PERIUKAN, KABUPATEN SELUMA Rehan Nur Kholis
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2774

Abstract

This study aims to determine the profit-sharing system in a cattle Fattening business in Sukasari Village, Air Periukan District, Seluma Regency, and to determine the cattle Fattening system from an Islamic economic perspective. The research method used in this study is qualitative research. The informants who will become the subjects of this study are cattle owners and cattle breeders. Data collection techniques used include observation, interviews, and documentation. Data analysis in this study was conducted qualitatively by describing the overall results. The results of this study indicate that the profit-sharing system in the cattle Fattening business in Sukasari Village can be considered an adaptive, efficient, and sustainable business model. The cattle Fattening system in Sukasari Village complies with Islamic economic principles, both in terms of the contract, the absence of prohibited elements, the application of the value of ihsan (charity), and its contribution to the economic and social well-being of the community.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN SISTEM AKUNTANSI KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Desa Ulupulu: Kecamatan Nangaroro, Kabupaten Nagekeo) Hermanus Reo; Yuliana Sedho
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2776

Abstract

The aim of the research is to determine the influence of Accountability, Transparency and Village Financial Accounting Systems on Village Financial Management in Ulupulu Village, Nangaroro District, Nagekeo Regency. The type of research used in this research is quantitative research. In this study, a multiple linear regression model test was used. The sampling technique in this research was purposive sampling where the sample determined by the researcher was 94 respondents consisting of the people of Ulupulu village, Nangaroro subdistrict, Nagekeo district who had criteria determined by the researcher. Primary data and secondary data are used by researchers to test several variables, where related data is collected through questionnaire techniques. The research results show that accountability influences village financial management. The test results show that the coefficient value (β) of the Accountability variable is 0.185 with tcount > ttable (2.105 > 1.98667) and a significant level of 0.038 < 0.05. Transparency influences Village Financial Management. The test results show that the coefficient value (β) of the Transparency variable is 0.209 with tcount > ttable (2.127 > 1.98667) and a significance level of 0.036 < 0.05. The Village Financial Accounting System influences Village Financial Management. The test results show that the coefficient value (β) of the Village Financial Accounting System variable is 0.196 with tcount > ttable (2.022 > 1.98667) and a significant level of 0.046 < 0.05.
PENGARUH CAR DAN NPF TERHADAP ROA PADA PT.BANK NTB SYARIAH TAHUN 2018-2024 Fatiha, Nur; M. Wakhid Mustofa
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2786

Abstract

This research investigates the impact of the Capital Adequacy Ratio (CAR) and Non-Performing Financing (NPF) on the Return on Assets (ROA) of PT Bank NTB Syariah over the period 2018–2024. The study applies a quantitative method utilizing multiple linear regression analysis based on secondary data sourced from the bank’s official financial reports. The findings reveal that CAR exerts a significantly positive influence on ROA, while NPF has no significant relationship with it. When analyzed together, CAR and NPF were also found to have no joint significant effect on ROA, implying that additional factors such as operational efficiency might play a role in determining profitability. These results highlight the crucial role of effective capital management in enhancing the financial performance of Islamic banks following their conversion to the Sharia system. Moreover, this study extends the body of knowledge on Islamic finance by providing new insights within the context of regional Islamic banking institutions.

Page 3 of 3 | Total Record : 23

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