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All Journal Jurnal EMT KITA Ekonis: Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Haris Al Amin
Politeknik Negeri Lhokseumawe
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal EMT KITA

 1 
Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Syawal Harianto; Haris Al Amin; Yusmika Indah
Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.136

Abstract

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.  The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%.
Model Penyaluran Zakat Sebagai Instrumen Keuangan Sosial untuk mencapai Maqashid Syariah dengan menggunakan Pendekatan Analytic Network Process Syawal Harianto; Marliyah Marliyah; Fuadi Fuadi; Haris Al Amin
Jurnal EMT KITA Vol 5 No 1 (2021): JANUARY-JUNE 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.355

Abstract

Islam requerer tompay zakat for wellbeing of Islamic people. Zakat is the forth of Islamic pillars. The contribution of zakat and maqashid syariah has the direct relations. This study aimed to know the relevale of zakat’s contribution to reach maqashid syariah with ANP method. ANP method is used to completed the problem in decomposition of synthesis and criterion scale. The study I s used techniques purposive sampling. Responden the study is expert and knowledgeable in this field (zakat). The result of this study showed the rank of each criterion from senif contribution of zakat. Senif fakir criterion is that have’nt anything. Senif miskin criterion is people that have the money less than the nisab. Senif amil criterion is mukallaf. Senif muallaf criterion is the new people in Islam religion. Senif gharimin criterion is the owed for his life. Senif fisabilillah criterion is established the dakwah center. Senif Ibnu sabil criterion is musafir for wealfare. The priority of maqashid syariah in senif contribution of zakat is religions. Then the priority contribution of zakat to reach maqasid syariah is fakir. The contribution of zakat should be distributed better for the welfare of muslims.
Struktur Pasar dalam Pandangan Islam Haris Al Amin; Marliyah Marliyah; Syawal Harianto; Asmaul Husna; Abi Waqqosh
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.448

Abstract

Market structure in Islam is based on the principle of freedom, including in carrying out economic activities but is still limited by rules without neglecting the principles of responsibility and justice. Fair in this case is not detrimental to consumers or producers, related to producer surplus and consumer surplus. In Islam, Muslims are encouraged to try anything as long as they are still within the corridor of sharia, meaning that as long as the effort does not violate the provisions stipulated by Allah SWT. Likewise, in terms of carrying out economic activities, everything is permissible as long as it does not violate these rules. One of the economic activities can be seen in the market, where sellers and buyers meet to make transactions for goods or services, both in the form of production and pricing.
Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Asmaul Husna; Marliyah Marliyah; Haris Al Amin; Julfan Saputra; Wahyu Syarvina
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.449

Abstract

The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
Pengaruh Non-Performing Financing, Financing to Deposit Ratio dan Capital Adequacy Ratio Terhadap Pembiayaan Mudharabah Musyarakah pada PT. Bank Syariah Bukopin Haris Al Amin; Reynold Herwinsyah; Syawal Harianto; Triyanda Putri Kharisma
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.549

Abstract

This research aims to determine whether or not the influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) on Mudharabah and Musyarakah financing to PT Bank Syariah Bukopin in Indonesia, both simultaneously and partially. This study uses secondary data in the form of quarterly reports and in the quantitative form obtained from the official site with time-series data, namely in the period 2009-2018. The statistical test used is by multiple linear regression analysis using SPSS version 17.0 software by considering the Classical Assumption Test, which is Normality Test, Autocorrelation Test, Heteroscedasticity Test, and Multicollinearity Test. The results of the study state that Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) simultaneously have a positive and significant effect on Mudharabah and Musyarakah financing. Non-Performing Financing (NPF) partially has a positive and significant effect on Mudharabah and Musyarakah financing because the significance value is smaller than 0.05, which is equal to 0.009. while the Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) partially have a negative and significant effect on Mudharabah and Musyarakah financing. The coefficient of determination (R2) in this study is 52.4%, this indicates that the variables of influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) can explain Mudharabah and Musyarakah financing variables of 52.4% and the remaining 47.6% is explained by other variables outside the research variable.
Co-Authors Abdul Halim Abi Waqqosh Abi Waqqosh Asmaul Husna Asmaul Husna Elsa Rozana Fuadi Fuadi Hilmi Hilmi Imsar Julfan Saputra M. Sabri Abd. Majid Marliyah Mizan Mizan Muhammad Suip Mutiah Khaira Sihotang Nursyidah Reynold Herwinsyah Rita Handayani Saparuddin Siregar Sugianto Sugianto Syawal Harianto Syawal Harianto Syawal Harianto Triyanda Putri Kharisma Uswah Hasanah Wahyu Syarvina Yusmika Indah