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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

Isro’iyatul Mubarokah

Unknown Affiliation

Author-ID : 3582278

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

Analisis Perencanaan Dan Pertanggungjawaban Pengelolaan APBDES Di Desa Medangasem Dan Ciptamarga Kecamatan Jayakerta Kabupaten Karawang Rika Nurfadilah; Isro’iyatul Mubarokah
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 15 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The purpose of this analysis is to analyze and explain the planning and accountability of APBDes management in Medangasem and Ciptamrga villages and their compliance with applicable regulations. The research method used in this research is descriptive with a qualitative approach. The data used in this study are primary and secondary, data collection using interview techniques and document studies. The results of this study indicate that the planning and accountability carried out by the village of Medangasem and the village of Ciptamarga are in accordance with Permendagri Number 20 of 2018 but based on the principles that apply to this regulation, namely the principle of transparency, Ciptamarga Village is more transparent than Medangasem Village. In the allocation of the use of the Medangasem and Ciptamarga village budgets in 2018-2019 the Medangasem village is in accordance with Government Regulation Number 43 of 2014 while the Ciptamrga village is not yet appropriate. However, in 2020 the allocation of the Medangasep and Ciptamarga village budgets was not in accordance with government regulation No. 43 of 2014 because the total allocation for the use of the budget for development, coaching, and empowerment was less than the maximum limit of 70%. This is due to the handling and prevention of COVID-19.

Analisis Pengaruh Mudharabah Financing, Musyarakah Financing, dan Ijarah Leases Terhadap Profitability Bank Syariah (PT. Bank Bca Syariah) Periode 2017-2021 Ratna Komala; Isro’iyatul Mubarokah
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 21 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Research activities were conducted with the aim of knowing and testing the impact of Mudharabah Financing, Musyarakah Financing and Ijarah Lease on PT Bank BCA Syariah's profitability. The sampling method is a non-probability sample, the population covers all financial reports of Bank BCA Syariah, but the sample represents Bank BCA Syariah's quarterly financial statements from 2017 to 2021. The data used in this study are quantitative secondary data for the period 2017-2021. Tests were performed using the SPSS statistical program. Regarding Musyarakah Financing and Ijarah Lease, it is concluded that Musyarakah Financing and Ijarah Lease will not have a material impact on BCA Syariah's profitability. In contrast to the Mudharabah loan, the results showed that the Mudharabah loan had a significant impact on BCA Syariah Bank's profitability

PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH DAN MUDHARABAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH Dani Ismawati; Dailibas Dailibas; Isro’iyatul Mubarokah
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021
Publisher : LPPM STIE Muhammadiah Bandung

With competition between banks and the dominant conventional system, Islamic banks have shown a performance where profitability is above conventional banks. The purpose of this study was to see whether there was any influence between murabahah, musyarakah and mudharabah on profitability. The population of data used comes from the financial statements of Islamic commercial banks listed on the Indonesia Stock Exchange from 2016 to 2019. With the purposive sampling method, 32 data samples were used, but there were 2 outlier data. Therefore the sample data used in the study amounted to 30 data. The research method used is quantitative methods and research techniques with multiple linear regression analysis concluded with a partial test that murabahah has a significant and positive effect on profitability, musharaka has no and negative effect on profitability and mudharabah has no and positive effect on profitability. Then the simultaneous testing concluded that murabahah, musyarakah and mudarabah together affect profitability.

PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK MANDIRI SYARIAH viena chyntia firdaus; Nesti Hapsari; Isro’iyatul Mubarokah
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menganalisis, mengetahui bahwa pengaruh mudharabah dan musyarakah terhadap profitabilitas. Penelitian populasi yang digunakan adalah laporan keuangan pada tahun 2015-2019. Sampelnya adalah neraca. Analisis data yang digunakan adalah uji statistik yaitu uji normalitas, uji multikolinearitas dan uji autokorelasi, untuk residual berdistribusi normal. Menunjukkan bahwa hasil penelitian terdapat pengaruh mudharabah dan musyarakah terhadap profitabilitas

ANALISIS LAPORAN KEUANGAN PSAK NO.109 AKUNTANSI ZAKAT, INFAQ, DAN SHADAQAH (ZIS) (STUDI KASUS BADAN AMIL ZAKAT NASIONAL) Arief Fadilah; Isro’iyatul Mubarokah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1216

It is anticipated that all BAZ/LAZ/OPZ will be equipped with PSAK 109 following its mandate on January 1, 2009.can put its financial reports into use.This study looked at the accounting reports for Zakat, Infak, and Shodaqoh (BAZNAS) to see if they had implemented PSAK 109 in 2009.The National Amil Zakat Agency of the Republic of Indonesia served as the sample for this study.The PPID BAZNAS RI website's financial reports from 2009 to 2021 served as the basis for the collection of secondary data.According to the findings, BAZNAS did not use the financial accounting report structure specified in the Statement of Financial Accounting Standards No.109 for shodaqoh, infaq, and zakat.BAZNAS makes financial reports like balance reports, sources and uses of funds reports, cash flow reports, and notes to financial statements public as evidence of this.cash flow reports, statements of financial position, fund movements, asset movements, and more.Notes to budget summaries should be in every way remembered for a coordinated PSAK 109 monetary report.It only conformed to PSAK in 2012, and even then, it lacked the same level of detail as the financial statements for 2016 to 2021.

Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah, dan Piutang Murabahah Terhadap Return on Assets (Roa) Pada Bank Syariah (PT. Bank Bni Syariah) Periode 2016 – 2020 Purisma Fathnia Rizqi; Isro’iyatul Mubarokah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 1 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Financing is implemented to make it easier for customers in Islamic banks. With the existence of various types of financing, it can certainly affect the level of profitability to assess the company's profitability. Based on the data that has been obtained, Bank BNI Syariah has a level of profitability in the form of a fluctuating ROA per quarter starting from 2016-2020. Therefore, the purpose of this study is to see whether or not there is an influence of the relationship between mudharabah financing, musyarakah financing, and murabahah receivables on ROA (Return on Assets) at Bank BNI Syariah in 2016 – 2020. The position of the financial statements (balance sheet) in Bank BNI Syariah for the period 2016 – 2020 is used as the population while taking samples using a saturated sample technique. The data used is secondary data taken through the OJK website in 2016-2020. To test this research, SPSS Version 25 software was used. Data processing began with the classic assumption test and then continued with the T test and also the F test. The results showed that mudharabah financing and murabahah collection did have an effect on ROA at Bank BNI Syariah. Meanwhile, for musyarakah financing, there is no effect on ROA at Bank BNI Syariah

Pengaruh BI-7 Day Reverse Repo Rate Dan Inflasi Terhadap Pembiayaan Akad Murabahah Pada Bank Umum Syariah (Periode 2018-2021) Nilam Cahya; Isro’iyatul Mubarokah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 1 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

According to the phenomena that occurred, namely the decrease in interest rates and inflation during the COVID-19 pandemic in Indonesia, this study aims to determine the effect of BI-7DRR and inflation on murabahah financing. The method used is a quantitative method with secondary data obtained from monthly reports on the financial reports of Islamic banks registered with the Financial Services Authority, statistical reports on Islamic banking, the website of Bank Indonesia, and the Central Bureau of Statistics for the 2018–2021 period. The sampling technique uses a saturated sample technique, and 12 commercial samples are obtained. Data analysts use multiple linear regression analysis techniques. The results of the study prove that in the F test, simultaneously, the variables BI7DRR and inflation have a positive and significant effect on murabahah financing. Meanwhile, the individual t-test illustrates that the interest rate, or BI-7DRR, has a significant negative effect on murabahah financing and inflation has a significant positive effect on murabahah financing.

Analisis Tingkat Kesehatan Bank Umum Syariah Menggunakan Metode Rgec Deva Arly Khusuma; Isro’iyatul Mubarokah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 5 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

A bank when carrying out its roles and functions should be in a healthy condition, meaning that when a bank is not in a healthy condition it will have an adverse impact on the performance of the bank's management and can be dangerous for other parties such as customers who have entrusted their funds to be managed. The level of soundness or bad performance of a bank is assessed by several indicators, Bank Indonesia (BI) uses the RBBR method as a substitute for the previous method which is deemed less effective. Thus the author's goal is to be able to assess the soundness level of an Islamic Commercial Bank (BUS) which is found on the official website http://www.ojk.go.id using the Risk Based Bank Rating (RBBR) method for the 2017 period to the 2021 period. The results obtained are in the form of criteria for whether or not a bank is healthy based on a predetermined predicate.

Tinjauan Akuntansi Syariah Terhadap Profit Margin Pada Bisnis Multi Level Marketing (Studi Kasus Amway dan Oriflame) Alvia Sugmania Putri; Isro’iyatul Mubarokah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 13 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8143728

This study aims to thoroughly examine the importance of sharia accounting as a consideration in the MLM business regarding the profit margin that can be obtained, so that it is hoped that users or those with an interest in this MLM business will be more selective and can run it according to Islamic sharia. This research uses a descriptive method with a quantitative approach. Meanwhile, the research results come from the calculation of indicators between variables in the form of numbers that will be presented in writing. The results showed that the multi-level marketing system in the Amway and Oriflame companies is in accordance with Islamic sharia because it does not contain elements of fraud (gharar), reasonable prices for goods and clear career levels. And from the results of the 2018-2020 research on Amway and Oriflame, it shows that there is an influence on profit margins during that time span. However, both Amway and Oriflame both experienced a decrease in net profit margins.

Co-Authors Alvia Sugmania Putri Arief Fadilah Dailibas Dailibas Dani Ismawati Deva Arly Khusuma Nesti Hapsari Nilam Cahya Purisma Fathnia Rizqi Ratna Komala Rika Nurfadilah viena chyntia firdaus

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