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All Journal Al-Ulum Madani: Jurnal Pengabdian Ilmiah.
Sofhian Sofhian
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Perjanjian Asuransi Modern dalam Hukum Islam Sofhian Sofhian
Al-Ulum Vol. 10 No. 1 (2010): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.068 KB)

Abstract

This paper explores some thoughts on modern insurance in the study of Islamic law. Also the commercialized insurance agreement in implementation which is classified haram according to Islamic law. And, the social-oriented insurance in order to create social welfare is acceptable of Islamic shari'ah. The concept of insurance is prohibited in the Islamic shari'ah is the concept of insurance in the treaty should be based on “aqad takafuli” or mutual help and in easing the burden or unprecedented risk, which is also called the "Kafal deed".
Baitul Maal wat Tamwil (BMT) Berbasis Kearifan Lokal Gorontalo Sofhian Sofhian
Al-Ulum Vol. 17 No. 1 (2017): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.17 KB) | DOI: 10.30603/au.v17i1.112

Abstract

This paper is inspired by the practice of helping the people of Gorontalo called it “Huyula”. The huyula are aimed to enhence solidarity among fellow community to mutually share the burden when facing problems, including economic issues. The author focuses on the incorporation of the huyulapractice to theBaitul Maal wa Tamwil (BMT) system. This article aims to provide motivation for practitioners of financial institutions particularly the islamic financial institutions, in this case the Baitul Maal wa Tamwil (BMT) in order to increase productivity and cost savings. Because the practice of Baitul Maal wa Tamwil (BMT) with Huyula cultural practices have a common goal which is helping.The focus of this paper is to provide an overview of Gorontalonese symboliccultural indigenous locus:“Culture is basedshariah and the shariah is based on the Qur’an”. This study finds out that practice of thehuyulaamong the Gorontalonese is genuinely compatible with the implementation of Baitul Maal wa Tamwil (BMT).
The Rationality Prohibition of Riba (Usury) Sofhian Sofhian
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.334 KB) | DOI: 10.30603/au.v15i1.224

Abstract

Usury (henceforth called as riba) in fact has long been known and have been progressing in meaning. The study of riba was not only discussed seriously by Muslims but also other religions. If flashed back to more than two thousand years ago, the study of riba has been discussed by non-Muslims, such as Hindu, Buddhist, Jewish, Greek, Roman and Christian. In Islam, debate about riba and bank interest indicated that the problem of riba very closely related to the issue of muamalah especially those that occur in Banks and Non- Bank financial. Riba evolution concept toward interest cannot be separated from the development of the financial institutions. Therefore, this journal examine and analyze the substance of the issues of interest in a rational perspective, and at the end of this journal offers loss and profit sharing system as an alternative solution to the system of interest in transaction systems of bank and non- bank.
Eksistensi Pertumbuhan Laba pada Perusahaan di Jakarta Islamic Index (JII) (Tahun 2016-2018) Sofhian Sofhian
Al-Ulum Vol. 20 No. 1 (2020): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1513.346 KB) | DOI: 10.30603/au.v20i1.1338

Abstract

This study aims to determine the partial profit growth of company stock prices (companies registered in the Jakarta Islamic Index - JII). The article is the result of stock analysis and annual financial statements of companies that enter the 2016-2018 Jakarta Islamic Index, by using a quantitative research. The sample used was obtained from 90 Jakarta Islamic Index companies using the simple regression analysis method. From the results of the hypothesis test, the variable earnings growth showed no significant effect on stock prices at companies listed on the Jakarta Islamic Index (JII). From the results of partial testing between earnings growth variables and stock price variables, the T count is smaller than the T table with a value of 0.436 <1.987 and a sig value of 0.664 is greater than 0.05. Therefore, it can be said that the profit growth variable does not have a significant effect on stock prices. According to the researchers, this occurs because there are other influences, one of which is the fluctuation of the rupiah exchange rate against foreign currencies.
Analisis Tingkat Kesehatan Bank Perkreditan Rakyat Syariah Berdasarkan Peraturan Bank Indonesia Nomor: 9/17/PBI/2007 Hamzah Muslimin; Sofhian Sofhian
Madani: Jurnal Pengabdian Ilmiah Vol. 3 No. 2 (2020): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.529 KB) | DOI: 10.30603/md.v3i2.2022

Abstract

This study aims to determine how the analysis of the development of the soundness level of Islamic Rural Banks (BPRS) based on the Bank Indonesia Regulation Number: 9/17/PBI/2007, this study uses a qualitative approach. The population in this study is to use the BPRS financial reports from 2010-2014. The sample selection used purposive sampling technique and used secondary data. The data analysis technique uses trend analysis. This trend analysis aims to determine the tendencies or trends in the financial condition of a company in the future, either up, down or fixed. This analysis technique is usually used to analyze financial statements. This analysis is intended to determine the development of the company through the past time travel and projecting the situation from that period to the next. Research Results From the assessment of banking health and its relation to the CAMEL ratio, the Sharia Rural Bank (BPRS) has experienced an increase and decrease in the percentage due to the lack of ability of the BPRS to face the competition that occurs in the banking system which is the cause of the fluctuation in Islamic Rural Banks.
Co-Authors Hamzah Muslimin