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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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Korelasi Kearifan Lokal dengan Kepercayaan Lokal terhadap Tolak Bala di Paluta Pratama, Aji; Wirman, Wirman; Ryandi, Ryandi
YASIN Vol 3 No 6 (2023): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v3i6.1842

Abstract

This research is entitled Correlation of Local Wisdom with Local Trust in Rejecting Reinforcements in Paluta. The problem that arises in this research is How does local wisdom and local trust affect the rejection of reinforcements in Siancimun Village? To what extent does local wisdom play a role in local beliefs and what is the relationship between local wisdom and local beliefs towards Rejecting Bala. Based on the background of the problem above, the author is interested in studying more deeply about repulsion of reinforcements, by comparing two differences, namely, Local Wisdom and Local Beliefs. In this research, the researcher used this type of research, namely field research which is qualitative in nature. The research method used by researchers is a phenomenological approach. In this case, the author also divides it into two data sources, namely primary data and secondary data. The forms of research data are interviews, observation and documentation. The results of this research show that local wisdom is a concept that refers to knowledge, traditions, values and practices that have existed and developed in a particular society for many years. Local wisdom is often related to traditional knowledge, wisdom in adapting to the local natural environment, and ways of life that have been passed down from generation to generation. Meanwhile, local belief is a local belief system which is a belief system or spiritual belief, religion or faith that develops in a particular community or area. Rejecting reinforcements in Siancimun Village, Paluta started from the shrinking of the springs, therefore the ritual of rejecting reinforcements was carried out. This ritual is used to ward off evil in order to avoid the disaster that befell Siancimun Village. Then there is the ritual of rejecting reinforcements in Siancimun Village using offerings to commemorate ancestors. Until now, local wisdom and local beliefs regarding repelling reinforcements are still carried out by the people of Siancimun Village, Paluta.
Pengaruh CAR, ROA dan NPF Terhadap Pembiayaan Murabahah Putri, Anggia; Wirman, Wirman
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4237

Abstract

Peneliti ini bertujuan untuk mengetahui bagaimana dampak Capital Adequacy Ratio (CAR), Return On Asset (ROA) dan Non Performing Financial (NPF) terhadap Pembiayaan Murabahah pada Bank Usaha Syariah yang terdaftar di Bank Indonesia periode 2015-2019. Populasi dalam penelitian ini ialah seluruh Bank Usaha Syariah yang sudah teregistrasi di Otoritas Jasa Keuangan (OJK) dengan periode 2015- 2019. Sampel penelitian ini berjumlah 11 Bank Usaha Syariah  dengan menerapkan metode purposive sampling. Data yang diterapkan dalam penelitian ini yaitu data sekunder berupa laporan keuangan yang didapat dari situs masing-masing Bank yang menjadi sampel penelitian. Metode yang diterapkan pada penelitian ini yakni analisis kuantitatif yang menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa CAR dan NPF tidak berpengaruh terhadap pembiayaan murabahah sementara variabel ROA berpengaruh terhadap pembiayaan murabahah. Sedangkan secara simultan dari ketiga variabel CAR, ROA, dan NPF berpengaruh secara signifikan terhadap pembiayaan murabahah.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP RASIO LABA Hidayat, Rahmat; Wirman, Wirman
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.4693

Abstract

Dalam penelitian yang dilakukan ini ingin mengetahui pengaruh CAR, Return On Assets NPF Bank BNI Syariah dan Bank BRI Syariah. Dalam hal ini penulis menggunakan metode kuantitatif dan Jenis data dalam penelitian ini adalah data sekunder dalam bentuk time-series. Populasi yang dipakai yaitu suatu laporan keuangan berdasarkan triwulan pada Bank BNI Syariah dan Bank BRI Syariah periode 2011-2019 menjadi 72 laporan keuangan selama 9 tahun. Pemilihan sampel memakai sampel jenuh dimana semua yang menjadi populasi dijadikan sampel. Dari hasil temuan tersebut menunjukan bahwa Pertama, CAR memiliki pengaruh positif serta tidak signifikan terhadap ROA dengan pembuktian diketahui X1 memiliki sig. 0,688 > 0,05, t hitung 0,406 < ttabel 1,66724. Kedua, NPF memiliki pengaruh negatif serta signifikan terhadap ROA dibuktikan dengan diketahui X2 memiliki sig 0,000 < 0,05, t hitung -0,662 < ttabel 1,66724. Ketiga, CAR, NPF dengan bersama-sama memiliki pengaruh positif dan signifikan terhadap ROA dengan pembuktian diketahui variabel X1 dan X2 memiliki sig. 0,000 < 0,05. Fhitung 25,390 > Ftabel 3,13.
Industri Rumah Tangga Sebagai Upaya Membangkitkan Perekonomian di Kecamatan Tanjung Pura Desa Teluk Bakung Wirman, Wirman; Lubis, Gusti Erli Anggi; Siahaan, Melva Aliyah Royani
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3566

Abstract

Desa Teluk Bakung di Kecamatan Tanjung Pura memiliki potensi besar untuk mengembangkan industri rumah tangga berupa tanaman Nypa fruticans yang tumbuh subur di wilayah tersebut. Tantangan perekonomian seperti tingginya tingkat pengangguran dan rendahnya pendapatan per kapita menjadikan pemanfaatan daun nipah sebagai alternatif potensial untuk meningkatkan perekonomian daerah. Industri rumah tangga yang menggunakan daun nipah menghasilkan berbagai produk, antara lain atap rumah, rokok lintingan, dan gagang sapu.Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis inisiatif masyarakat dalam pengembangan industri rumah tangga berbasis daun nipah serta dampaknya terhadap perekonomian lokal. Metode observasi langsung, wawancara, dan studi pustaka digunakan untuk mengumpulkan data. Studi ini menunjukkan bahwa ketersediaan bahan baku, keterampilan masyarakat, serta dukungan dari pemerintah dan LSM merupakan faktor pendukung utama dalam pengembangan industri ini. Namun, masyarakat juga menghadapi berbagai tantangan, seperti keterbatasan modal dan terbatasnya akses terhadap teknologi dan pemasaran produk. Solusi yang diterapkan untuk mengatasi tantangan ini meliputi peningkatan akses terhadap modal, pelatihan keterampilan, dan perluasan pemasaran. Masyarakat bekerja sama dengan koperasi lokal dan lembaga keuangan mikro untuk mendapatkan akses permodalan, sementara pemerintah dan LSM menyelenggarakan program pelatihan dan workshop yang berkelanjutan untuk meningkatkan keterampilan pengolahan dan manajemen usaha masyarakat. Selain itu, pemasaran produk daun nipah diperluas melalui partisipasi dalam pameran regional dan nasional serta peningkatan penggunaan media sosial untuk promosi. Berkembangnya industri rumah tangga berbasis daun nipah telah memberikan dampak positif terhadap peningkatan pendapatan rumah tangga, penciptaan lapangan kerja, dan peningkatan keterampilan masyarakat. Penelitian ini memberikan gambaran komprehensif mengenai dinamika pengembangan industri rumah tangga di daerah pedesaan yang berbasis sumber daya alam lokal, seperti daun nipah.
Sosialisasi Penggunaan Pegadaian Digital di Desa Jayamulya, Kecamatan Cibuaya, Kabupaten Karawang Anita, Widya Febryari; Amruloh, Dedeng Abdul Gani; Wahidin, Wahidin; Wirman, Wirman
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.1028

Abstract

Until now, pawnshop institutions have not played an optimal role in reducing the practices of loan sharks, debt bondage, and illegal banking. It is based on the fact that these practices are currently still occurring and are even becoming more common. It has an impact on reducing people's welfare in real terms. For this reason, it is necessary to carry out public education activities to access financial institutions, including pawnshops. The effort is carried out by socializing the use of Pegadaian Digital Service, a form of innovation PT. Pegadaian (Persero) produce. Socialization methods use formal socialization and direct socialization. The results of this community service activity provided various benefits felt by the Jayamulya Village Government, Cibuaya District, Karawang Regency, PT. Pegadaian (Persero), and the local community.
Dampak Media Sosial terhadap Perilaku Keagamaan pada Masyarakat di Desa Tanjung Medan Kabupaten Labuhanbatu Wirman, Wirman; Zulkarnaen, Zulkarnaen; Rambe, Aminah
AHKAM Vol 3 No 1 (2024): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v3i1.2665

Abstract

This research aims to investigate the impact of social media on religious behavior in the community of Tanjung Medan Village, Labuhanbatu Regency. Social media has become an integral part of everyday life, influencing various aspects including religion. Tanjung Medan Village was chosen as the research location because it has characteristics of a community that is still strong in traditional religious values. The research method used is field research with a qualitative approach. Data was collected through in-depth interviews, observation and analysis of social media content. Respondents consisted of various age groups and religious backgrounds to gain a comprehensive understanding. The research results show that social media has a significant impact on religious behavior in Tanjung Medan Village. Openness of information through social media accelerates the spread of religious values, but can also trigger changes in attitudes and interpretations of religion. Social media also facilitates interaction between individuals with diverse religious understandings, producing new dynamics in society's religious practices. Although social media provides widespread access to religious information, this research also identifies challenges, such as the spread of false information or religious radicalism. Therefore, efforts are needed to increase media literacy and people's religious understanding in dealing with the impact of social media.
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