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All Journal Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Budgeting: Jurnal Akuntansi Syariah
Mandala Faldini
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Manajemen Hotel Syariah Yasmin Hotel and Restaurant di Kabupaten Bangka Barat (Tinjauan Fatwa DSN Mui No: 108/DSN-Mui/X/2016) Mandala Faldini
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 3 No 2 (2018): Asy-Syar'iyyah Desember 2018
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v3i2.1173

Abstract

This study aims to determine the implementation of Yasmin and Restaurant management in accordance with the National Sharia Council (DSN) Indonesian Ulema Council (MUI) Fatwa No. 108 / DSN-MUI / X / 2016 concerning Islamic hotels. This research is a qualitative research with a descriptive exploratory approach. The method used is an in-depth interview with the Manager of the Yasmin Hotel and Restaurant, accompanied by observation and documentation. The data analysis technique used is the James Spardley model of data analysis techniques through four stages, namely: Domain Analysis, Taxonomic Analysis, Componential Analysis, Cultural Theme Analysis. The results of this study indicate that the implementation of Yasmin hotel and restaurant management in West Bangka Regency is in accordance with the MUI DSN fatwa No: 108 / DSN-MUI / X / 2016.
PENGARUH RETURN ON ASSETS DAN RETURN ON EQUITY TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN CONSUMER GOODS (FOOD AND BEVERAGES) YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2018-2020 Irmawati Irmawati; Rahmat Ilyas; Mandala Faldini
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2738

Abstract

In investing, investors are faced with uncertainty between the returns to be obtained and the risks they will face. For this reason, investors need financial information that is used as an important indicator to assess the company's performance and stock returns on the investments they make. Financial reports, especially those related to return on assets and return on equity, are one of the important information used by investors to assess company performance. This study aims to determine the effect of return on assets and return on equity on sharia stock returns in Consumer Goods companies listed on the Jakarta Islamic Index for the 2018-2020 period. The type of this research is descriptive quantitative with secondary data type. This research was conducted on Consumer Goods companies listed on the Jakarta Islamic Index for the 2018-2020 period. The sampling technique used purposive sampling with data analysis techniques using panel data analysis techniques and consisted of population and data samples, design, research models, data instruments and multiple regression tests. Data collection techniques consist of literature studies, previous research and data obtained from quarterly financial reports published on Consumer Goods companies listed on the Jakarta Islamic Index. The population used are companies in the Jakarta Islamic Index index on the Indonesia Stock Exchange, with a sample of 4 issuers where there are 48 data taken for 3 years from 2018-2020. The results of this study indicate that partially return on assets (ROA) has a positive and significant effect on Islamic stock returns with the acquisition of a probability value of 0.02130 <0.05 and return on equity (ROE) has a negative and significant effect on Islamic stock returns with the acquisition of probability values. of 0.0140 < 0.05. While the return on assets (ROA) and return on equity (ROE) variables together show a significant effect on sharia stock returns.
Co-Authors Irmawati Irmawati Rahmat Ilyas