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<![CDATA[EFEKTIVITAS PROGRAM SUMUT MAKMUR OLEH BADAN AMIL ZAKAT NASIONAL SUMATERA UTARA DALAM PEMBERDAYAAN EKONOMI UMAT DI KECAMATAN KOTA PINANG (Studi Kasus Bantuan Modal Bergulir Badan Amil Zakat Nasional Labuhanbatu Selatan) ]]>
<![CDATA[Afifah Rahmadani]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VII | No. 2 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30821/se.v7i2.10619
<![CDATA[The revolving capital assistance program is the provision of capital loans from the National Amil Zakat Agency of South Labuhanbatu in reducing capital loans that borrow funds from moneylenders, banks, and cooperatives. This study aims to determine and analyze (1) regarding the revolving capital assistance program at the National Amil Zakat Agency of South Labuhanbatu. (2) The role of the revolving capital assistance program of the South Labuhanbatu National Amil Zakat Agency in empowering the economy of the people in the District of Kota Pinang. (3) The effectiveness of the revolving capital assistance program of the South Labuhanbatu National Amil Zakat Agency in empowering the economy of the people in Kota Pinang District. The research approach carried out in this research is descriptive quantitative with data collection methods using observation, interviews and documentation. To analyze the data, the author uses a Likert scale and Miles and Huberman data analysis techniques, namely data reduction, data presentation, and drawing conclusions. The results of the study concluded that (1) the revolving capital assistance program in BAZNAS Labuhanbatu Selatan aims to empower the people's economy so that traders can fulfill their daily needs to be more empowered. (2) The role of the revolving capital assistance program is to increase independence in entrepreneurship, motivate recipients to strengthen ties of friendship among mosque congregations and to improve the family's economic standard of living. (3) The South Labuhanbatu BAZNAS revolving capital assistance program has been implemented effectively in empowering the economy of the people in Kota Pinang District with the average distribution scale value for the effectiveness of the revolving capital assistance program is 2.63]]>
<![CDATA[ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN ]]>
<![CDATA[Hendra Hermain]]>;
<![CDATA[Aqwa Naser Daulay]]>;
<![CDATA[Debby Tamara Enre]]>
<![CDATA[ Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 4, No 02 (2020): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Al Hidayah Bogor ]]>
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DOI: 10.30868/ad.v4i2.843
<![CDATA[Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government]]>
<![CDATA[PENGARUH BI 7-DAY (REVERSE) REPO RATE, INFLASI DAN KURS TERHADAP HARGA SAHAM PT UNITED TRACTORS YANG LISTING DI JAKARTA ISLAMIC INDEX ]]>
<![CDATA[Dandi Ibnu Sutowo]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VIII | No. 1 | 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30821/se.v8i1.11034
<![CDATA[Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh BI 7-Day (Reverse) Repo Rate, Inflasi dan Kurs terhadap Harga Saham PT United Tractors Tbk secara parsial dan simultan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dan metode yang digunakan adalah metode analisis regresi linear berganda dengan data time series. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari Bank Indonesia dan Bursa Efek Indonesia. Populasi dan sampel dalam penelitian ini adalah keseluruhan data BI 7-Day (Reverse) Repo Rate, Inflasi, Kurs, dan Harga Saham PT United Tractors Tbk dari Januari 2015 -Desember 2019. Dan teknik pengambilan sampel menggunakan teknik total sampling atau sampel jenuh. Dalam menganalisis data dalam penelitian ini menggunakan teknik pengolahan data yaitu dengan menggunakan Software SPSS 23.0. Hasil penelitian menunjukkan bahwa secara parsial BI 7-Day (Reverse) Repo Rate berpengaruh negatif dan signifikan terhapad Harga Saham. Sedangkan Inflasi berpengaruh positif dan signifikan terhadap Harga Saham. Begitu juga dengan kurs berpengaruh positif dan signifikan terhadap Harga Saham. Sedangkan secara simultan atau bersama-sama BI 7-Day (Reverse) Repo Rate, Inflasi, dan Kurs berpengaruh signifikan terhadap Harga Saham.Kata Kunci : BI 7-Day (Reverse) Repo Rate, Inflasi, Kurs, Harga Saham]]>
<![CDATA[Integration of Science at Islamic Universities in Indonesia: Delving Lecturers’ Perception ]]>
<![CDATA[Muhammad Yafiz]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ AL-ISHLAH: Jurnal Pendidikan Vol 15, No 1 (2023): AL-ISHLAH: Jurnal Pendidikan ]]>
Publisher : <![CDATA[STAI Hubbulwathan Duri ]]>
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DOI: 10.35445/alishlah.v15i1.2886
<![CDATA[In the application of the concept of scientific integration, there are still hurdles in changing the learning curriculum and lecturers' understanding of Islam and science. Therefore, this study intends to examine the perspectives of lecturers at Islamic universities in Indonesia about the concept and implementation of science integration. This descriptive study employs three data-gathering methods, namely a literature review, in-depth interviews, and perception surveys using a two-tier system. 73 lecturers from the Faculties of Islamic Business Economy were recruited as participants. According to the findings of the analysis, the concept and implementation of science integration depend on the lecturers’ Islamic insight, where at the time of implementation 97.5% of lecturers answered that they believed they could teach the subjects. Moreover, the teaching contains Islamic issues with an Islamic scientific orientation; 76% of lecturers argue that as long as lecturers have attended training, seminars, workshops, and articles that review the integration of science according to the themes discussed. Furthermore, this research shows that the integration of science understood and implemented by lecturers is based on a dialogical approach that views the human relationship with God as a source of knowledge, which is a form of view and understanding of science that is open and respects knowledge types that exist proportionally and considerations as academics and Muslims.]]>
<![CDATA[Pengaruh Inflasi, Kurs, dan PDB terhadap Profitabilitas Bank Umum Syariah di Indonesia dengan Pembiayaan Sebagai Variabel Intervening ]]>
<![CDATA[Asyaadatun Nazila Selayan]]>;
<![CDATA[Muhammad Yafiz]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Intelektualita Vol 12 No 2 (2023): Jurnal Intelektualita: Keislaman, Sosial, dan Sains ]]>
Publisher : <![CDATA[Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama ]]>
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DOI: 10.19109/intelektualita.v12i2.19364
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh variabel Inflasi, Kurs, dan PDB terhadap Profitabilitas Bank Umum Syariah dengan pembiayaaan sebagai lembaga intervening yang diproyeksikan dengan Retrun On Asset (ROA). Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan data sekunder yang Ä‘iperoleh dari website resmi Statistik Perbankan Syariah, Ojk , BI, dan BPS. Data yang digunakan merupakan data runtut waktu dari Maret 2015 sampai dengan Desember 2022. Analisis data menggunakan uji asumsi klasik yang terdiri dari : (a) Uji Normalitas; (b) Uji Multikolonieritas; (c) Uji Linieritas; (d) Uji Autokorelasi; (e) Uji Heteroskedastisitas. Selanjutnya digunakan uji statistik yang terdiri dari: (a) Uji t; (b) Uji F; (c) Uji Koefisien Determinasi; dan (d) uji jalur. Berdasarkan hasil penelitian ini diperoleh kesimpulan sebagai berikut : Hasil penelitian menunjukkan bahwa Inflasi dan Kurs berpengaruh tidak signifikan terhadap pembiayaan, PDB berpengaruh positif dan signifikan terhadap pembiayaan. Inflasi, Kurs, dan Pembiayaan berpengaruh tidak signifikan terhadap Profitabilitas, PDB berpengaruh positif signifikan terhadap Profitabilitas. Namun, Pembiayaan tidak dapat memediasi pengaruh antara variabel Inflasi, Kurs, dan PDB terhadap Profitabilitas.]]>
<![CDATA[Pengaruh Inflasi, Nilai Tukar Rupiah dan Penyaluran Dana Zakat terhadap Daya Beli Masyarakat di Sumatera Utara ]]>
<![CDATA[Rizky Febrian Saragih]]>;
<![CDATA[Juliana Nasution]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Intelektualita Vol 12 No 2 (2023): Jurnal Intelektualita: Keislaman, Sosial, dan Sains ]]>
Publisher : <![CDATA[Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama ]]>
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DOI: 10.19109/intelektualita.v12i2.19365
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, nilai tukar rupiah dan distribusi dana zakat terhadap daya beli masyarakat di sumatera utara. Metode penelitian ini menggunakan analisis deskriptif kuantitatif dengan jenis data time series. Data sekunder yang didapatkan dari Badan Pusat Statistik, Bank Indonesia, dan Badan Amil Zakat Sumatera Utara. Teknik analisis data dengan SPSS 22 menggunakan uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa inflasi dan distribusi dana zakat berpengaruh signifikan terhadap daya beli masyarakat di Sumatera Utara. Karena, inflasi membuat nilai mata uang menjadi turun sehingga daya beli pun juga melemah. Melemahnya daya beli tersebut terjadi karena peningkatan harga yang dilakukan penjual sebagai upaya mendapatkan nilai agar tetap untung setelah terjadi inflasi. Sedangkan distribusi zakat berpengaruh karena Zakat berfungsi dalam menyediakan Jaring Pengaman Sosial (JPS) dan menjamin terpenuhinya kebutuhan dasar bagi masyarakat, mengurangi kesenjangan, mendorong berputarnya roda perekonomian, dan mendorong pemanfaatan dana yang digunakan secara produktif serta meningkatkan daya beli masyarakat. Nilai tukar rupiah tidak berpengaruh signifikan terhadap daya beli masyarakat, Karena Nilai tukar valuta asing senantiasa mengalami perubahan, sehingga salah satu dampak yang terlihat jelas dalam masyarakat adalah perubahan daya beli.]]>
<![CDATA[Analisis Common Size dalam Mengukur Kinerja Keuangan Bank Umum Syariah di Indonesia ]]>
<![CDATA[Khofifah Hasibuan]]>;
<![CDATA[Nurbaiti Nurbaiti]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Intizar Vol 29 No 1 (2023): Intizar ]]>
Publisher : <![CDATA[Pusat Penelitian dan Penerbitan Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Negeri Raden Fatah Palembang ]]>
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DOI: 10.19109/intizar.v29i1.19366
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja keuangan Bank Umum Syariah periode 2019-2022 dengan metode analisis common size statement. Jenis penelitian ini adalah penelitian deskriptif. Penelitian deskriptif merupakan penelitian yang hanya mengumpulkan, menyusun, mengklasifikasikan data sehingga dapat mengetahui gambaran yang jelas mengenai masalah yang diteliti. Jenis data yang digunakan adalah berupa data kuantitatif berupa laporan keuangan perusahaan dan sumber data yang digunakan yaitu data sekunder yaitu data yang diperoleh dari perusahaan. Hasil penelitian dengan menggunakan analisis common size statement dari laporan keuangan yang terdiri dari laporan posisi keuangan dan laporan laba rugi periode tahun 2019-2022. Hasil perhitungan menggunakan teknik analisis common size. Pada Bank Mualamat Indonesia dalam kategori “cukupâ€, Bank BCA Syariah dalam kategori “cukupâ€, Bank Mega Syariah dalam kategori “cukupâ€, Bank Panin Syariah dalam kategori “baikâ€. Dapat dilihat bahwa dari 4 bank umum syariah yang dianalisis, hanya satu bank dengan ketegori nilai baik yaitu pada Bank Panin Syariah.]]>
<![CDATA[Pengaruh Rasio Keuangan Early Warning System terhadap Tingkat Solvabilitas pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Feri Prayogi]]>;
<![CDATA[Nurul Inayah]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Intizar Vol 29 No 1 (2023): Intizar ]]>
Publisher : <![CDATA[Pusat Penelitian dan Penerbitan Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Negeri Raden Fatah Palembang ]]>
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DOI: 10.19109/intizar.v29i1.19481
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh rasio likuiditas, rasio beban klaim, dan rasio pertumbuhan premi terhadap tingkat solvabilitas yang diproksikan dengan Risk Based Capital (RBC). Adapun populasi dalam penelitian ini adalah 16 perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan berjumlah 10 perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Data yang diperoleh dari laporan tahunan perusahaan yang diperoleh dari website resmi BEI yaitu www.idx.co.id dengan metode analisis data menggunakan uji statistic deskrptif, uji regresi linear berganda, uji t parsial, uji f simultan dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa: Likuiditas berpengaruh positif dan signifikan terhadap risk based capital artinya menunjukkan bahwa likuiditas memberikan kontribusi yang besar terhadap risk based capital; Rasio beban klaim berpengaruh positif dan signifikan terhadap risk based capital artinya menunjukkan bahwa rasio beban klaim memberikan kontribusi yang besar terhadap risk based capital; Pertumbuhan premi berpengaruh positif dan signifikan terhadap risk based capital artinya menunjukkan bahwa pertumbuhan premi memberikan kontribusi yang besar terhadap risk based capital. Berdasarkan Uji F, likuiditas, rasio beban klaim, dan pertumbuhan premi berpengaruh positif dan signifikan terhadap risk-based capital.]]>
<![CDATA[The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022 ]]>
<![CDATA[Maulida Jam’ah]]>;
<![CDATA[Andri Seomitra]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.4833
<![CDATA[This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.]]>
<![CDATA[Analisis Value For Money Dalam Mengukur Kinerja Keuangan ]]>
<![CDATA[Dila Wandasari]]>;
<![CDATA[Aqwa Naser Daulay]]>
<![CDATA[ Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/makreju.v1i4.2155
<![CDATA[Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.]]>
