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Modifikasi Altmant Z Score dan Integrasi Nilai Islam sebagai Factor Pengaruh Financial Distress terhadap RGEC (Studi Kasus BNI Syariah, BRI Syariah, Bank Syariah Mandiri) Sahrani; Mutmainah juniawati
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.031 KB)

Abstract

The survival of a company/ institution depends on several things. When a company / institution starts showing poor health, a financial manager must immediately take action so that the company / institution approaches safe conditions, one of the methods used is through financial distress identification. Identification of financial distress conditions is more important than bankruptcy, because companies / institutions will definitely experience financial distress first and then go bankrupt. Islamization of Knowledge is not a new thing in the development of Islamic economics. The integration of Islamic values ​​into existing theories is a mandate for the entire academic community. This research aims to make an integration of knowledge in the field of Islamic economics in describing and analyzing the effect of RGEC (Risk Profile, GCG, Earnings, and Capital) on Financial Distress after adding Islamic values ​​to BRI Syariah, BNI Syariah and Bank Syariah Mandiri in 2012- 2018. This study shows that the variables X1 (NPF), X2 (FDR), X3 (GCG), X4 (ROA), X5 (CAR) simultaneously influence the Islamic Financial Distress where the model used is PLS (Pooled Least Square). The analytical method used is panel data regression through the calculation of the Z Z Score where the data processing method uses Panel Data regression which is processed using STATA and SPSS. Keywords: Financial Distress, Islamic Financial Distress, RGEC, Altman Z Score, Regression Panel Data, STATA, SPS.
ISLAMIC FINANCIAL DISTRESS Sahrani
Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Vol 2 No 2 (2020): Asy-Syarikah Volume 2 Nomor 2 September Tahun 2020
Publisher : LP2M Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.509 KB) | DOI: 10.47435/asy-syarikah.v2i2.418

Abstract

Penelitan ini bertujuan untuk membuat sebuah integrasi ilmu pengetahuan di bidang Ekonomi Islam dalam membuat model persamaan untuk menghitung nilai-nilai kebangkrutan suatu perusahaan/lembaga. Metode analisis yang digunakan adalah regresi data panel melalui perhitungan altman Z Score. Ketika sebuah perusahaan/lembaga mulai menunjukkan tingkat kesehatan yang buruk, sebagai seorang manager keuangan kebijakan yang dilakukan haruslah didasarkan pada segala pertimbangan agar perusahaan/lembaga tersebut masuk ke dalam zona aman, salah satu metode yang digunakan adalah melalui identifikasi financial distress. Kondisi perusahaan di masa financial distress akan terlebih dahulu mendatangi perusahaan tersebut sebelum mengalami kebangkrutan. Integrasi nilai-nilai Islam terhadap teori-teori yang telah ada merupakan amanah kepada seluruh civitas akademik. Hasil penelitian ini adalah agar perusahaan terhindar dari kondisi financial distress yang mengarah kepada kebangkrutan. Caranya adalah dengan kemampuan memperoleh laba, likuiditas dan tingkat hutang dalam struktur permodalan serta tak kalah pentingnya peningkatan nilai ibadah. return saham mempengaruhi financial distress perusahaan. Penyebab turunnya return saham, yaitu kepekaan perusahaan terhadap tekanan kondisi ekonomi makro ini merupakan penyebab dari financial distress perusahaan.
Implementation of Al-Ijarah Al-Maushufah Fi Al-Dzimmah Acad at Indonesian Sharia Bank Sahrani Sahrani; Sitti Nurul Adha
DIKTUM: Jurnal Syariah dan Hukum Vol 20 No 2 (2022): DIKTUM: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

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Abstract

This study aims to determine the inhibiting factors for the implementation of the Ijarah Maushufah Fi Dzimmah contract in Islamic banks, especially in the city of Makassar. This study uses a literature study research method, with research data collected through books, articles, journals, and interviews and then analyzed by descriptive methods. A descriptive method is used to describe and explain the opinions of fiqh scholars about the Ijarah Maushufah Fi Dzimmah contract in Islamic law, as well as describe the results of the analysis of Islamic banking records and documents to determine the inhibiting factors for the implementation of the Maushufah Fi Dzimmah ijarah contract at the Makassar City Sharia Bank by conducting personal interviews. with banking practitioners in the marketing division of financing at Bank BNI Syariah, Bank BTN Syariah, and Bank Muamalat. The results showed that the inhibiting factors for the implementation of the Maushufah Fi Dzimmah contract include: (1) the absence of standard regulations from the government (OJK and BI) regarding the implementation of the Maushufah Fi Dzimmah contract; and (2) the methods of implementing the product development process and system transformation that have been implemented run by Islamic banks is still difficult; (3) lack of knowledge of Islamic bank practitioners on Al-Ijarah Al-Maushufah Fi Dzimmah contracts; (4) Islamic banking financing is dominated by murabahah contracts; and (5) low public interest in Ijarah-based products.
Konsep Nilai Tukar Uang Perspektif Ekonomi Islam Nur Amaliah Nasir; Sahrani
BALANCA : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2022): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v4i2.4702

Abstract

Along with increasing interaction, communication and cooperation between countries, both bilateral and multilateral, in meeting their needs, this has encouraged countries to carry out economic activities, for example in trade. It is based on that no country really lives alone without help from other countries. Economic activity demands the existence of a tool as a medium of exchange and a measure of value that can be accepted by all individuals or groups, namely money. Changes in exchange rates are an important issue because exchange rates are always changing and not permanent. In economic theory, reducing and increasing the amount of money for a person if pursued fairly, because without money can not develop by itself any work done. In the Islamic economic system currency exchange is still a controversial change caused by circulating exchange rates. Likewise with the implications of changes in exchange rates, in Islamic economics the discourse is important, so its principles must be reviewed according to the perspective of Islamic economics. Methods In this study using library research (library research), which is a method of collecting data by understanding and studying theories from various literature related to research. In Islamic economics, the activity of exchanging currency or exchange rates is called sharf activity. Where the sharf activity is permissible. Sharf is buying and selling or exchanging one foreign currency with another foreign currency, such as rupiah for dollars, dollars for yen and so on.
Mengevaluasi Kesiapan Penerapan Sistem Digitalisasi Lembang Bo'ne Buntu Sisong Rizky Binti Kisman; Waliyuddin; Didi Eza Rizaldy; Ahmad Kamil Makarim; Sahrani; Dian Resky Pangestu; Musmulyadi
Makkareso: Riset Pengabdian Masyarakat Vol 1 No 2 (2023): Makkareso Journal: Jurnal Pengabdian kepada Masyarakat IAIN Parepare
Publisher : Jurnal Makkareso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/makkareso.v1i2.6583

Abstract

Advances in digital technology are currently expected to support service programs to the community in Indonesia, one of which is through a website that has adopted a digitization system with the development of the Lembang Bo'ne Buntu Sisong website. Its application in Lembang Bo'ne Buntu Sisong, there are still several evaluations that need to be done because the target in understanding and using the digitalization system has not been fully achieved. The purpose of this activity is to explore and evaluate the readiness of the implementation of the digitization system at Lembang Bo'ne Buntu Sisong. The service method used is the Asset Based Community Development (ABCD) method. The results of the service showed that the implementation of the digitization system in Lembang Bo'ne Buntu Sisong was successfully developed with the Lembang government as an effort to improve information and administrative services. Several evaluations in its development such as: human resources to review the success of human resources in maintaining the continuity of website performance; infrastructure and internet access. The benefit of this service is the presence of a digitalization policy carried out in Lembang Bo'ne Buntu Sisong to facilitate digital-based citizen services. It also adds to the experience of students to increase competence and concern for changes in their social environment and build collaboration with the community