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All Journal MODELING: Jurnal Program Studi PGMI Competitive Jurnal Akuntansi dan Keuangan Studia Sosia Religia: Jurnal Studi Agama-Agama Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI ETAM: Jurnal Pengabdian kepada Masyarakat Tsaqofah: Jurnal Penelitian Guru Indonesia YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AHKAM : Jurnal Hukum Islam dan Humaniora Journal of Management Accounting, Tax and Production
Wirman, Wirman
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DAMPAK PANDEMI COVID-19 TERHADAP PROSES PEMBELAJARAN Wirman, Wirman
Studia Sosia Religia Vol 3, No 2 (2020)
Publisher : UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51900/ssr.v3i2.8877

Abstract

AbstractThe Covid-19 pandemic has changed various aspects of human life in a special world in Indonesia. One aspect that plays a role is the impact of the 19th world, namely the world of education. Education is a basic element in a country that can develop that country. Disorders that occur in the process of direct learning between students and teachers, now turn to distance learning. Online learning is the most effective solution in this pandemic. Covid-19 Pandemic. In a pandemic that requires students to study at home, they need to be in accordance with the needs of the facilities and the ability of parents to provide learning facilities for every student in Indonesia.Keywords: Pandemic, Covid-19, LearningAbstrakPandemi Covid-19 telah mengubah  berbagai  aspek  kehidupan manusia di dunia khususnya di Indonesia.Salah satu  aspek yang terkena dampak akibat Covid-19 yaitu dunia pendidikan.Pendidikan merupakan elemen dasar  dalam  suatu  Negara  yang  dapat membangun Negara tersebut. Gangguan yang terjadi dalam proses pembelajaran secara langsung antara siswa dan guru, kini beralih ke dalam situasi belajar jarak jauh. Pembelajaran online menjadi solusi paling efektif pada masa pandemik ini.Penelitian ini bertujuan untuk mengetahui situasi belajar pada masa Pandemi Covid-19.Di masa pandemi yang mengharuskan siswa belajar di rumah perlu di evaluasi sesuai dengan kondisi setempat mengingat fasilitas dan kemampuan orang tua dalam memberikan fasilitas pembelajaran online berbeda kepada setiap siswa di Indonesia.Kata Kunci: pandemic, Covid-19, Pembelajaran
PENGARUH NILAI TUKAR (KURS) DAN INFLASI TERHADAP NILAI AKTIVA BERSIH REKSA DANA SYARIAH DI INDONESIA TAHUN 2015-2019 Priyandini, Syntia; Wirman, Wirman

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.813 KB) | DOI: 10.31955/mea.v5i1.493

Abstract

Tujuan dari riset ini adalah untuk melakukan pengujian pada nilai tukar serta inflasi apakah terdapat pengaruh terhadap NAB Reksadana Syariah. Populasi yang dipakai di riset ini jumlahnya 265 Reksadana Syariah, dengan laporan NAB setiap bulannya selama periode 2015 hingga 2019 yang dipakai sebagai sampel yang didapatkan dari 54 Reksa Dana Syariah. Riset ini menggunakan metode analisis sebagai berikut, yaitu analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan analisis regresi linier berganda dibantu dengan aplikasi SPSS. Bersumber pada hasil pengujian menyimpulkan nilai tukar mempunyai pengaruh positif serta signifikan pada NAB Reksadana Syariah. Sedangkan inflasi mempunyai pengaruh negatif dan signifikan pada NAB Reksadana Syariah. Secara simultan nilai dan inflasi mempengaruhi secara signifikan pada NAB Reksa Dana Syariah.
PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILTAS RETURN ON ASSETS PADA BANK SYARIAH MANDIRI Amini, Nabila; Wirman, Wirman

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.741 KB) | DOI: 10.31955/mea.v5i2.1016

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas (ROA) pada Bank Syariah Mandiri. Jenis penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian yaitu laporan keuangan triwulan Bank Syariah Mandiri periode 2013 – 2019 yang diterbitkan melalui website resmi www.syariahmandiri.co.id. Teknik pengambilan sampel yang digunakan adalah teknik pengambilan sampel jenuh sehingga diperoleh sampel sebanyak 28 data. Metode analisis yang digunakan adalah regresi berganda dengan bantuan program Software SPSS 16. Hasil penelitian : (1) Pembiayaan Murabahah secara parsial berpengaruh negatif dan tidak signifikan terhadap Profitabilitas (ROA). (2) Pembiayaan Mudharabah secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (3) Pembiayaan Musyarakah secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (4) Pendapatan Murabahah, Mudharabah, dan Musyarakah secara simultan berpengaruh positif dan signifikan terhadap Profitabilitas (ROA). Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas (ROA) pada Bank Syariah Mandiri. Jenis penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian yaitu laporan keuangan triwulan Bank Syariah Mandiri periode 2013 – 2019 yang diterbitkan melalui website resmi www.syariahmandiri.co.id. Teknik pengambilan sampel yang digunakan adalah teknik pengambilan sampel jenuh sehingga diperoleh sampel sebanyak 28 data. Metode analisis yang digunakan adalah regresi berganda dengan bantuan program Software SPSS 16. Hasil penelitian : (1) Pembiayaan Murabahah secara parsial berpengaruh negatif dan tidak signifikan terhadap Profitabilitas (ROA). (2) Pembiayaan Mudharabah secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (3) Pembiayaan Musyarakah secara parsial berpengaruh positif dan tidak signifikan terhadap Profitabilitas (ROA). (4) Pendapatan Murabahah, Mudharabah, dan Musyarakah secara simultan berpengaruh positif dan signifikan terhadap Profitabilitas (ROA).
Implementasi Musik terhadap Nilai-nilai Religius bagi Umat Islam dan Kristen Rozi, Abdul Fachrur; Wirman, Wirman
TSAQOFAH Vol 3 No 6 (2023): NOVEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v3i6.1652

Abstract

Music comes from the Greek language mousike which is translated into Latin misuca. The noun mousik or the adjective mousikos is formed from the root mousa, the name of a goddess of the arts and sciences in Greek myth. The influence of music on Islam and Christianity, music can motivate people to be more enthusiastic in carrying out activities such as work. Trigger enthusiasm to work harder. Because the message contained in the poetry of religious music makes you think about the life of the world and the hereafter, because in life you have to balance between the two, but if you listen to music too often to forget the time you can neglect the five daily prayers for Muslims. The method used in this thesis is a library method through a phenomenological approach. This thesis explores data from two sources, namely primary and secondary. Primary data are the Bible and Al-Qur'an, while secondary data are articles, books, documents and websites. The aim is to find out about music in Islam and Christianity, the influence of music on religious values and to broaden thinking and to increase understanding of music. The results of this study want to know the implementation of music on Islamic and Christian values. Music is part of the daily life of the desert people which functions as a complement to public meetings. The application of music in Islam as a welcome for pilgrims to the holy house of the Kaaba, as a motivator and spirit for warriors and travelers. The musical instruments used are made of wood with themes such as war, victory, romance and religion and turn the lyrics into songs. Meanwhile, in Christianity, music is one of the tools during worship. The music server must understand well the meaning of the liturgical elements and implement them in the singing of musical accompaniment. Therefore music in Islam is makruh, but it can be haram if it has a bad impact on the listener.
PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Wardannah, Mella Kusuma; Wirman, Wirman
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.114 KB) | DOI: 10.26618/inv.v3i1.4975

Abstract

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non                       Performing Financing (NPF), Profitabilitas (ROA)
PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA Fatmala, Kiki; Wirman, Wirman
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.395 KB) | DOI: 10.26618/inv.v3i1.4971

Abstract

AbstractThis study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial performance and Islamic social reporting has a negative effect on financial performance. Simultaneously, profit sharing ratio, zakat performance ratio and Islamic social reporting have a positive effect on financial performance Keywords : Profit Sharing Ratio; Zakat Performance Ratio; Islamic social reporting ; financial performance
Pengaruh DPK, FDR dan NPF Terhadap Pembiayaan Murabahah Pada BPR Syariah Harta Insan Karimah Untuk Periode 2020-2022 Cahya, Nilam; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 9 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11180281

Abstract

This examination intends to find out and test whether there is an impact between the DPK, FDR and NPF factors on murabahah supporting at the Harta Insan Karimah Sharia Individuals' Funding Bank. This exploration utilizes quantitative techniques with auxiliary information got as Quarterly Monetary Reports on the authority BPR Syariah Harta Insan Karimah site. The information investigation strategy utilizes the old style supposition test, numerous relapse examination test and speculation testing utilizing the T test and F test. The exploration results show that to some extent the DPK, FDR and NPF factors meaningfully no affect Murabahah funding. This can be demonstrated that the DPK got an importance worth of 0.194 > 0.05. For the FDR variable, the importance esteem was 0.534 > 0.05. Then, at that point, the NPF variable got an importance worth of 0.490 > 0.05. In the interim, at the same time the factors DPK, FDR, and NPF impact Murabahah with an importance worth of 0.009 < 0.05
Analisis Tingkat Kesehatan Bank Pembiayaan Rakyat Syariah (BPRS) Menggunakan Metode RGEC (Studi pada BPRS di Kota Semarang yang Terdaftar di OJK Periode 2019-2022) Miranda, Ariadna Madyaratri; Wirman, Wirman
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11338889

Abstract

Apart from providing loan funds for the community, health level of BPRS also needs to be considered so that they can carry out their roles and functions well. A poor level of health will have a negative impact on the performance and management of the bank and can endanger other parties such as customers who have entrusted their funds to be managed. To assess the level of health or good or bad performance of bank, it can be assessed using several indicator. Bank Indonesia uses the RBRR approach as a replacement for the previous method which was less effective. The research method used is descriptive quantitative. The data used is secondary data in the form of BPRS financial reports which can be accessed on the official website http://www.ojk.go.id. The result of the research show that based on the RGEC analysis that has been carried out at the BPRS in Semarang City, it categorized as healthy with PK value of 2, which means it classified as healthy so it is able to overcome all negative influences but there are still weaknesses that should be immediately acted upon or overcome.
Pentingnya Perdamaian dalam Kerukunan Umat Beragama di Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Sumatera Utara (Studi Kasus Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara) Wirman, Wirman; Hanafi, M. Agung; Arif, Muhammad
MODELING: Jurnal Program Studi PGMI Vol 10 No 4 (2023): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v10i4.1491

Abstract

Kerukunan umat beragama suatu merupakan kebutuhan manusia. Dengan adanya kerukunan antar umat beragama, maka akan terciptanya perdamaian antara pemeluk agama. Untuk menciptakan kerukunan dan toleransi antar umat beragama agar bisa menjadi alat pemersatu bangsa, kemajemukan harus dikelola dengan baik dan benar, maka diperlukan cara yang efektif yaitu dialog antar umat beragama untuk permasalahan yang mengganjal antar masing-masing kelompok umat beragama. Kemudian dalam hal demi menjaga kerukunan, faktor peran nilai agama atau faktor pertukaran sosial yang lebih memiliki peran dalam kerukunan umat beragama khususnya dalam masyarakat di Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara.
Peran Partai Politik dalam Pembinaan Umat Beragama di Kota Medan Wirman, Wirman; Ihsan, Khairil; Zulkhoir, Ibnu
MODELING: Jurnal Program Studi PGMI Vol 10 No 4 (2023): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v10i4.1502

Abstract

Partai politik merupakan sekelompok orang yang terorganisasir yang anggota-anggotanya mempunyai orientasi, nilai-nilai, dan citacita yang sama. Tujuan kelompok ini ialah untuk memperoleh kekuasaan politik dan merebut kedudukan politik (biasanya) dengan cara konstitusional untuk melkasnakan programnya. Sedangkan menurut Giovani Sartori partai politik adalah suatu kelompok poloitik yang mengikuti pemilihan umum dan, melalui pemilihan umum itu mampu menempatkan calon-calonya untuk menduduki jabatn-jabatan politik. Peneliti menggunakan pendekatan kualitatif dengan tujuan mengungkap data-data yang di uraikan oleh sumber data dan partisipan untuk mengetahui mengenai bagaimana aspek teknologi dalam jaringan kerja sama perpustakaan dan informasi perpustakaan digital di kota Medan, untuk memperoleh hasil yang berkualitas dari penelitian yang dilakukan. Hasil penelitian ini menghasilkan bahwa Peran partai politik dalam pembinaan kerukunan umat beragama di kota Medan, tercermin dari partisipasi aktif aktor dari partai politik yang berkecimpung langsung dan turut andil dalam kegiatan pembinaan kerukunan umat bergama kota Medan melalui Forum Kerukunan Umat Beragama (FKUB) kota Medan.
Co-Authors Amini, Nabila ANGGIA PUTRI Anita, Widya Febryari Cahya, Nilam Dedeng Abdul Gani Amruloh Hanafi, M. Agung Khairil Ihsan Kiki Fatmala, Kiki Lubis, Gusti Erli Anggi Miranda, Ariadna Madyaratri Muhammad Arif Pratama, Aji Priyandini, Syntia Rahmat Hidayat Rambe, Aminah Rozi, Abdul Fachrur Ryandi Ryandi, Ryandi Siahaan, Melva Aliyah Royani Wahidin Wahidin Wardannah, Mella Kusuma Zulkarnaen Zulkarnaen Zulkhoir, Ibnu