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All Journal Jurnal Ilmu Manajemen (JIM) INFERENSI AT-TASYRI' Jurnal Ilmiah Prodi Muamalah AT-TIJARAH: Journal Islamic Banking and Finance Research
Ali Muhayatsyah
IAIN Lhokseumawe
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Overlaping Fungsi Baitul Mal dan Kantor Urusan Agama sebagai Lembaga Pengelola Wakaf (Kritik terhadap Peran Baitul Mal sebagai Lembaga Pengelola Wakaf di Aceh) Hidayatina MA; Ali Muhayatsyah
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 2 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i2.329-350

Abstract

Although Aceh Qanun Number 10 of 2007 mandated Baitul Mal as a waqf manager, there was overlapping both in regulation and implementation between the Baitul Mal, KUA and BWI. The purpose of this study is to examine the obstacles and opportunities of Baitul Mal as waqf management institution in developing waqf management in Aceh. The method used is in the form of field research with the normative juridical approach. The results of this study are: a) The obstacles of Baitul Mal as Waqf Managers are: (1) the regulation of waqf management function in Baitul mal does not yet have rules for the management of waqf property; (2) the KUA function is not optimal in managing waqf because it is still limited to administrative issues and the law has not been fully implemented; and (3t The emergence of BWI to take over management of waqf has resulted in many rules and more overlapping of management of waqf; b) Baitul Mal is very likely to manage waqf because of regulation. Even though there are other institutions such as KUA and BWI that also have regulations, autonomously, the Aceh Government still has a strategic place to manage waqf.
Studi Pemasaran Jasa Pendidikan: Faktor-Faktor yang Memengaruhi Mahasiswa Memilih Program Studi Baru Ismaulina Ismaulina; Ali Muhayatsyah; Suryani Suryani; Putri Sri Anita
Jurnal Ilmu Manajemen Vol 9 No 1 (2021)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.646 KB) | DOI: 10.26740/jim.v9n1.p392-401

Abstract

Instititut Agama Islam Negeri (IAIN) Lhokseumawe is the only Islamic education campus in Lhokseumawe city, which one of its faculties is the Faculty of Islamic Economics and Business, consisting of Sharia banking and Sharia Accounting study programs. This research tries to determine factors influencing the students' decision to choose the new study program in the Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This research used analysis factor methods using SPSS. The study samples are Sharia banking and Sharia Accounting students. The research results explained that the investigated two-factor groups: the first-factor group includes the place, process, physical evidence, price, product, decision, and economy. The second-factor group includes positive issues and promotion. The positive issue factor is the highest and dominated the students' decision to choose the study programs. The following factors included place, process, physical evidence, price, product, promotion, decision, and economy. Thus, there is no difference between factor 1 and factor 2 variables influencing the students' decision when choosing the departments. This research is limited to two study programs in an Islamic higher education institution. Future research can involve students' parents and compare with other study programs using other research methods to get a complete picture to deepen the factors influencing students to choose a new study program.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA (Studi Empiris Perusahaan di Jakarta Islamic Index) Ali Muhayatsyah; Nur Fatia
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 11, No. 1 (Juni 2019)
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.23 KB) | DOI: 10.47498/tasyri.v11i1.276

Abstract

Financial ratio analysis is one of the techniques of financial statement analysis. Financial ratio analysis can be used to predict changes in earnings in the future. The research that will be conducted aims to test the ability of financial ratios to predict changes in earnings in the future. Prediction of profit changes in this study uses 31 financial ratios as independent variables and relative earnings changes as the dependent variable. The samples to be tested are companieslisted in the Jakarta Islamic Index for the 2014-2017 period by purposive sampling. Data analysis using the Stepwise Regression method, namely regression analysis that selects the variables that will be members of the regression equation by making selections based on the tolerance criteria of the variables. The conclusion of this study is that there are several financial ratios to predict changes in earnings in the future. These ratios OINIBT (Operating Income toNet Income Before Taxes) have a positive effect on future earnings predictions, OITL (Operating Income to Total Liabilities) has a negative effect on future earnings predictions, CATA (Current Assets to Total Assets) have a positive effect on earnings predictions in the future, and WCTA (Working Capital to Total Assets) has a negative effect on future earnings predictions.
THE EXISTENCE OF ISLAMIC SHARIA AND SECURITY AS THE EFFORT FOR INVESTMENT INCREASING IN ACEH PROVINCE Malahayatie; Ali Muhayatsyah
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 3 No. 2 (2021): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/attijarah.v3i2.144

Abstract

The Research tries to identify the existence factor of Islamic sharia also the security issue that still constrain the invesment because Aceh as the area with conflict history of long term conflict. The existence of security factor for investor is the most important variable in investment climate because the investors expect that the security guarantee for investment sustainability in an area. Islamic Syari’ah is supposed as one of factor that Aceh goverment policy in its implementation faced many problems itself so that, it will become an obstacle in investment.Islamic Syari’ah not become as all the contrainst or obstacle in investment. The initial and fisrt objective from Islamic syari’ah implementation is to implement and realize the benefit of people in community and it was implemented in Maqashid Asy-Syariah. Related with the investment that tightly related with maqashid Hifzul Al-Maal Principles (secure and keep the property well). Islamic Syari’ah Existence is the sequence of security existence as the manifestation from benefit of the soul maintenence and care. Maqashid Asy-Syariah become benchmark in Islamic syari’ah implementation in Aceh could be applied and implemented in many policies program in all aspect especially in economy. By paying attention to the benefit of the security factor in Aceh, it will be created by itself because security and peace in muamalah is the goal of Islamic Sharia itself.
Co-Authors Hidayatina Hidayatina Ismaulina, Ismaulina Malahayatie Nur Fatia Putri Sri Anita Suryani Suryani