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PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH Lady Vini Maharani Lubis; Zufrizal Harahap; Zenni Riana; Sri Rahayu; Syamsul Effendi; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to analyze whether Operational Costs (BOPO) affect Murabahah Margin in Sharia Commercial Banks, know whether Third Party Fund Revenue Sharing (DPK) affects Murabahah Margin in Sharia Commercial Banks, know if Cash Ratio affects Murabahah Margin in Sharia Commercial Banks. And aims to find out if Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio jointly affect Murabahah Margin in Sharia Commercial Banks from 2016 to 2019. The data analysis methods used to test hypotheses in this study are descriptive analysis tests, classic assumption tests, multiple linear regression analysis tests, and hypothesis tests. The results of this study showed that variable Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio simultaneously or jointly have a significant influence on Murabahah Margin. While partially having different influences, Operating Costs (BOPO) have a positive and significant effect on Murabahah Margin, Third Party Fund Revenue Share (DPK) has no significant effect on Murabahah Margin, and Cash Ratio has no significant effect on Murabahah margin.

PENGARUH WORKING CAPITAL TURNOVER, DEBT TO TOTAL ASSET DAN RECEIVABLE TURNOVER TERHADAP PERTUMBUHAN LABA Surya Ridhoansyah; Zenni Riana; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.

JUAL BELI CASH ON DELIVERY DALAM PERSPEKTIF HUKUM BISNIS ISLAM (STUDI KASUS PADA OLSHOPOOTD_UWIK KEC. PERCUT SEI TUAN KAB. DELI SERDANG) TAHUN 2022 Ayu Putri Lestari; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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In the discussion of this thesis, we generally know that buying and selling is carried out directly, namely by a buyer seeing the goods purchased and directly paying for the goods purchased. However, along with the development of buying and selling technology, switching to online where the goods sold by a seller are posted to social media, then the buyer places an order online, and for the goods ordered in this case the payment is made when the goods have arrived. Based on the background of the problem, there are several problem formulations including, What is the form of Buying and Selling Cash On Delivery at Olshoptd_Uwik, and How is the form of buying and selling Cash On Delivery in the perspective of Islamic Business Law. The purpose of this research is no analyze the form of buying and selling cash on delivery at olshooptd_Uwik, and to find out the law of buying and selling cash on delivery in an Islamic business perspective. This research includes qualitative, namely research conducted by analyzing the problem using the method of Observation, Interview and Documentation. Based on the results of the research that has been carried out, it can be concluded that, the Practice of Selling and Buying Cash On Delivery in the Perspective of Islamic Business Law, the case study on Olshoopd_Uwik is a discussion in which buying and selling online is carried out using the Observation/Interview method and reviewed in Islamic Business Law. This review is carried out to find out how to buy and sell cash on delivery online in the perspective of Islamic business law. Because when the author made observations/interviews with Olshoop, he did not know Islamic Business Law in terms of buying and selling cash on delivery, and only knew about the procession he was doing.

PENGARUH SUMBER DAYA INSANI DAN FASILITAS TERHADAP KINERJA KARYAWAN DI BANK SUMUT SYARIAH CABANG MEDAN RINGROAD Putri Khoiriah; Ahmad Adib Nasution; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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This study aims to determine the effect of human resources and facilities on employee performance at Bank Sumut Syariah Medan Ringroad Branch. The sample population in this study was 30 employees of Bank Sumut Syariah Medan Ringroad Branch, while the data collection technique used a questionnaire (questionnaire). Data analysis techniques collect normality test, linearity test and multiple linear regression analysis and hypothesis testing, namely partial test (t-test), simultaneous test (F-test), and the coefficient of determination. Based on the results of data analysis using the SPSS 16.0 program, the research hypothesis that uses multiple linear regression testing. This means that if the constant, which means that if the variables X1 and X2 are equal to zero, then Y. X1 regression coefficient value indicates if X1 has increased by 100% it will increase learning outcomes. X2 regression coefficient value indicates if X2 has increased by 100% it will increase human resources. The results of the hypothesis test using the facility t-test obtained the value of tcount ttable, with a probability. The results of the hypothesis test of human resources t-test obtained that the value of tcount ttable with a probability. The results of the simultaneous test (F test) obtained a significant. If we compare the value of Fcount with Ftable, the result. The result of the coefficient of determination (R2) shows that the Rsquare meaning that human resources and facilities are able to explain the performance of employees at Bank Sumut Syariah Medan Ringroad Branch.

PENERAPAN AKAD MURABAHAH PADA PEMBIAYAAN KPR SYARIAH DI BANK SUMUT SYARIAH CABANG RINGROAD MEDAN SELAYANG Rizky Nur Safitri; Nahar Alang Abdul Ghani; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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A house is a basic human need, but the soaring house prices rarely make people able to buy a house in cash. This is where the Bank bridges the interests of home buyers and sellers by offering mortgage products (House Ownership Credit), but the interest system used in conventional banks is a usury transaction which is prohibited for Muslims. The emergence of Islamic banking is a positive thing for Muslims who need facilities from usury-free banking. However, the development of Islamic banks in Indonesia is still far below that of conventional banks, this is an illustration that most of the Muslim community in Indonesia do not fully believe in using Islamic banks. On this basis, the author examines and discusses the application of the murabahah contract in Islamic mortgage financing at the North Sumatra Islamic Bank branch Ringroad Medan Selayang. This research is a descriptive qualitative research with case study theory which aims to describe the application of murabahah contracts to Islamic mortgage financing at the North Sumatra Islamic Bank Ringroad Medan Selayang branch and to find out how the implementation of murabahah contracts in Islamic mortgage financing at Bank Sumut Syariah Ringroad Medan Selayang Branch and how the impact of the implementation of the murabahah contract on Islamic mortgage financing at Bank Sumut Syariah Ringroad Medan Selayang Branch. Techniques for collecting data using interview techniques, namely by conducting questions and answers with officers, employees and authorities (authorized) and documentation to seek information regarding the implementation of murabahah contracts in Islamic mortgage financing. The data analysis technique used descriptive method. The results of this study, the implementation of the DSN-MUI fatwa on murabahah on the practice of murabahah financing in Sharia mortgage financing carried out by the Harmoni branch of BTN Syariah is appropriate and implemented especially in the murabahah bil wakalah financing model and treatment for defaulting customers..

PENGARUH SERTIFIKAT HALAL TERHADAP MINAT DAN KEPUTUSAN PEMBELIAN KOSMETIK WARDAH DI KECAMATAN BARUMUN Pebriani Nasution; Syamsul Effendi; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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The purpose of this study was to determine the effect of halal certificates (X) on interest and purchasing decisions (Y) with a population of 22,042 people. From this population, a sample of 100 people was taken from residents in Barumun District. This type of research is quantitative descriptive where the relationship between the variables to the object under study is more cause and effect, so that in this research there are independent and dependent variables. The independent variable in this study is Halal Certificate, while the dependent variable is Wardah Cosmetics Purchase Interest and Decision in Barumun District. the data collection technique used is by using a questionnaire given to each respondent. The data is processed using SPSS Version 26.0 For Windows. The data analysis technique used is simple linear regression, with the formula Y=a+Bx+e. To find out how much influence the halal certificate has on the interest and purchasing decisions of Wardah cosmetics in Barumun District, a comparison technique of tcount with ttable is used for tcount ttable, thus Ha is accepted because tcount ttable. From the results of the validity test and questionnaire reliability test, each statement item is declared valid and reliable if rcount is greater than rtable with Cronbach's Alpha value 0.60. And obtained the Regression equation Y = 14,185 + 1,560 X + e, meaning that every 1% increase in Halal Certificate will cause an increase in Interest and Purchase Decision by 1,560%. While the value of the determinant coefficient (r2) was obtained at 0.805 or 80.5%, therefore it can be concluded that interest and purchasing decisions or independent variables have a significant effect on Wardah Cosmetics Halal Certificate or Bound Variables in Barumun District by 80.5%

ANALISIS SISTEM BAGI HASIL PADA PENDAPATAN MASYARAKAT NELAYAN DI DESA SINGKUANG KECAMATAN MUARA BATANG GADIS KABUPATEN MANDAILING NATAL Adriana Sari; Nahar Alang Abdul Ghani; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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The profit-sharing system is a system in which an agreement or joint bond in the business is agreed upon for the sharing of profits or losses that will be shared between two or more parties. This study aims to determine the cooperation agreement between toke and fishermen in Singkuang Village, Muara Batang Gadis District, Mandailing Natal Regency and to determine the implementation of the profit sharing system between toke and fishermen carried out in Singkuang Village, Muara Batang Gadis District, Mandailing Natal Regency. This type of research is quantitative research. Collecting data in the form of a questionnaire. The data analysis method used is descriptive quantitative. The results of this study indicate that 1. The system of cooperation agreements carried out between toke and fishermen in Bagan Deli Village, Medan Belawan District, is by using a profit-sharing system whose agreement has been carried out for generations, namely by using a method that is only done verbally and trusting each other. one another. 2. The implementation of the profit sharing system carried out by the toke with the fishermen, namely there are 2 types of distribution, the first type of profit sharing is the profit sharing system between the toke and the fisherman whose marine products must be sold with the toke in question and is carried out by means of five divisions, namely the toke gets 1 share and fishermen get 4 shares and that includes deductions from boat rental fees and oil money when going to sea or in percentage terms, which is 80% for fishermen and 20% for toke. While the second type of profit-sharing system is a profit-sharing system by means of three divisions, namely 2 parts for fishermen and 1 part for toke or in terms of the percentage, which is 65% for fishermen and 35% for toke.

Pengaruh Jual Beli Menggunakan Sistem E-Commerse Terhadap Pendapatan Usaha Mikro Kecil Menengah Di Kecamatan Pasir Limau Kapas Fuziah. A; Eli Agustami; Abdul Rahman
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 2 (2023): Edisi Januari
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mutlaqah.v3i2.7213

UMKM yang ada di Kecamatan Pasir Limau Kapas terjadi peningkatan pendapatan, hal ini menurut data yang diperolehpedagang UMKM yang telah menggunakan E-Commerce. Hasil penelitian ini menunjukkan bahwa Konsep perdagangan jual beli e- commerce menimbulkan perikatan antara para pihak untuk memberikan suatu prestasi. Berdasarkan Fiqih Sunnah, jual beli adalah tukar menukar harta (apapun bentuknya) yang dilakukan secara sukarela atau proses mengalihkan hak milik hartapada orang lain dengan kompensasi atau imbalan tertentu. Pandangan Hukum Islam pada jual beli e-commerce adalah boleh, jika sesuai dengan kaidah fikih dalam prinsip dasar transaksi muamalah dan persyaratannya selama tidak dilarang oleh syariah atau bertentangan dengan dalil. Terdapat pengaruh yang signifikan antara jual beli menggunakan e-commerce terhadap pendapatan usaha pada Usaha Kecil Menengah di Bidang Kuliner Kecamatan Pasir Limau Kapas sebagaimana hasil uji-t (3.6870,05). Dan nilai t hitung 3. 349 lebih besar dari t tabel 2,021(3,687 2,021) dengan kearah positif. Maka H0 di terima dan Ha di tolak sehingga dapat disimpulkan bahwa Variabel orientasi kewirausahaan secara parsial berpengaruh signifikan dengan nilai positif terhadap keunggulan bersaing. Jual beli menggunakan e-commerce berpengaruh positif dan signifikan terhadap kunggulan bersaing dan uji determinan, maka 99,6 % jual beli menggunakan e- commerce berpangaruh signifikan terhadap pendapatan usaha pada Usaha Kecil Menengah di Kecamatan Pasir Limau Kapas.

Pengaruh Peningkatan Pelayanan Mobile Banking Terhadap Kepuasan Nasabah Dalam Menabung Di Bank Aceh Syariah Sutomo KCP Kota Medan Rudiansyah Rudiansyah; Nahar Abdul Ghani; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 2 (2023): Edisi Januari
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mutlaqah.v3i2.7214

Tujuan penelitian ini adalah untuk mengetahui Pengaruh peningkatan pelayanan mobile banking terhadap kepuasan nasasbah dalam menabung di Bank Aceh Syariah Sutomo KCP Kota Medan. Teknik pengumpulan data menggunakan metode angket dengan sampel sebanyak 30 responden dan metode dokumentasi. Adapun teknik analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana yaitu untuk mengetahui pengaruh lebih dari satu variabel bebas terhadap satu variabel terikat. Hasil penelitian menunjukkan bahwa variabel pelayanan mobile banking berpengaruh terhadap kepuasan nasabah dengan diperoleh nilai signifikansi 0,663 diatas 0,05, Sedangkan secara simultan diketahui bahwa nilai Fhitung 22,330 lebih besar dari Ftabel 2,471 artinya secara bersama-sama berpengaruh terhadap kepuasan nasabah. Besarnya pengaruh pelayanan mobile bankingterhadap kepuasan nasabah sebesar 49,8%. Hasil analisis regresi linear berganda diperoleh persamaan: Y = 5,200 + -0,048 X1+ 0,019 X2 + 0,430 X3 + 0.282 X4 + e, dengan demikian H0 ditolak dan Ha diterima, maka dapat dikatakan bahwa variabel layanan mobile baking yang meliputi kemudahan penggunaan layanan, keamanan sistem mobile banking, kredibilitas perusaan jasa layanan perbankan, dan kecepatan berpengaruh secara signifikan terhadap kepuasan nasabah. Maka semakin tinggi kualitas pelayanan m-banking maka semakin meningkat kepuasan nasabah pada Bank Aceh Syariah Sutomo KCP Kota Medan.

Pengaruh Pembiayaan Modal Kerja Mudharabah Terhadap Pendapatan Usaha Masyarakat Di Desa Bangun Jaya Kecamatan Tambusai Utara Kabupten Rokan Hulu (Studi Kasus Bank Mandiri Syariah) Adi Syahputra Nasution; Syamsul Effendi; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 4, No 1 (2023): Edisi Juli
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mutlaqah.v4i1.8162

Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan, kendala dan solusi modal kerja mudharabah terhadap pendapatan usaha masyarakat di Desa Bangun Jaya Kecamatan Tabusai Utara Kabupaten Rokan Hulu (Studi Kasus Bank Mandiri Syari’ah). Penelitian ini merupakan penelitian survey (lapangan). Penelitian ini dilaksankan sebelum Bank Mandiri Syariah berganti nama menjadi Bank Syariah Indonesia. Populasi dalam penelitian ini adalah Nasabah Bank Mandiri Syariah KCP Rohul Tambusai Utara. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 30 nasabah. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah regresi linear sederhana. Hasil penelitian menunjukkan bahwa, pembiayaan modal kerja mudharabah berpengaruh positif signifikan terhadap pendapatan usaha masyarakat di desa Bangun Jaya Kecamatan Tambusai Utara Kabupaten Rokan Hulu. Hal ini menunjukkan dengan adanya pembiayaan modal kerja mudharabah tersebut dapat meningkatnya efesien ekonomi suatu masyarakat, mendukung stabilitas sistem keuangan dan meningkatkan kesejahteraan masyarakat yang pada akhirnya berujung pada penurunan tingkat kemiskinan. Layanan digitalisasi perbankan Syariah diharapkan dapat meningkatkan bargaining power(daya tawar) masyarakat. Sehingga diharapkan dengan adanya pembiayaan modal kerja semakin meningkat pendapatan masyarakat. Transformasi digital pada perbankan Syari’ah diperlukan sinergri kerjasama yang baik antara pemerintah, perbakan Syari’ah, masyarakat serta pihak terkait lain.

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