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INDONESIA
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Syari'ah Al-Hilal Sigli
ISSN : -     EISSN : 28288033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics Education, Fiqh Muamalah Islamic Business Ethics Business Economics/ management HR Management Marketing Management Islamic Banking Sharia Insurance Sharia Financial Banking. Sharia Non-Bank Financial Institutions Sharia Tourism Sharia Capital Market Sharia Microfinance Legal Studies (Consumer Protection Law, Banking Law, Contract Law, Financing Law, Tax Law) Other fields of study relevant to Islamic Economic Law (Muammlah)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 44 Documents
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Penanggulangan Kemiskinan Perspektif Ekonomi Islam Muhammad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

Kemiskinan merupakan suatu fenomena sosial yang bersifat umum juga merupakan problematika klasik yang hampir bisa dikatakan akan tetap menjadi kenyataan abadi dalam kehidupan manusia. Kemiskinan bukanlah sesuatu yang terwujud sendiri, terlepas dari aspek-aspek lainnya, tetapi terwujud sebagai hasil interaksi antara berbagai aspek yang ada dalam kehidupan manusia. Aspek-aspek yang utamanya adalah sosial dan ekonomi. Kegiatan perekonomian manusia juga diatur dalam Islam dengan prinsip Ilahiyyah. Harta yang ada pada diri seseorang sesungguhnya bukanlah milik manusia, melainkan hanya titipan dari Allah Swt agar dapat dimanfaatkan sebaik- baiknya demi kepentingan umat manusia, yang pada akhirnya semua akan kembali kepada Allah Swt untuk dipertanggungjawabkan dikehidupan selanjutnya atau di dunia akhirat. Ekonomi Islam mempunyai tujuan untuk memberikan keselarasan bagi kehidupan di dunia. Nilai Islam bukan semata-semata hanya untuk kehidupan muslim saja, tetapi seluruh mahluk hidup di muka bumi. Esensi proses Ekonomi Islam adalah pemenuhan kebutuhan manusia yang berlandaskan nilai-nilai Islam guna mencapai pada tujuan agama (falah).
Penjualan Hewan yang Haram Dikonsumsi untuk Bahan Baku Obat-Obatan Nufiar; Muhammad Akbar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui praktik serta faktor yang mengatakan boleh/tidaknya jual beli hewan yang haram di komsumsi untuk bahan baku obat-obatan menurut ulama klasik dan ulama kontemporer. Metode penelitian yang digunakan adalah metode kualitatif, dalam memperoleh data di lapangan penulis menggunakan beberapa cara yaitu menggunakan metode library research (penelitian kepustakaan), yaitu dengan menggunakan tehnik dokumentasi, dan observasi. Hasil dari penelitian menunjukkan Pandangan ulama klasik terkait bahan jual beli hewan yang haram dikonsumsi sebagai obat hukumnya ada yang mengatakan halal dan haram. Ulama yang halal yaitu Ulama Hanifiyah, Syafi’iyah dan Malikiyah sedangkan Ulama Hambali mengatakan sebaliknya di karenakan segala bentuk hal yang berbaur najisharam dipejual belikan sedangkan menurut ulama Kontemporer terkait bahan jual beli hewan yang haram dikonsumsi sebagai obat hukumnya ada yang mengatakan halal dan haram. Mereka berpendapat berbeda-beda dilatarbelakangi oleh kondisi darurat yang merka lalui dalam hal proses penyembuhan, apabila barang/sumber daya alam yang halal tidak tersedia.
PENERAPAN ILLAT HUKUM RIBA DALAM FIQH KLASIK DAN KONTEMPORER YUHASNIBAR
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

Riba hutang piutang yakni penerapan riba berupa tambahan, manfaat atau tingkatan lebihan tertentu yang diprasyaratkan terhadap pihak yang berhutang sedari awal atau tambahan hutang nantinya dibayar lebih besar daripada harta pokoknya akibat si penghutang tidak mampu melunasi hutangnya sampai jatuh tempo. Sedangkan Jenis riba jual beli sangat mungkin terjadi pada pertukaran komoditi tertentu yaitu emas, perak, gandum, tepung kurma dan garam sesuai dengan hadits Rasulullah Saw. Pada riba hutang piutang ulama berbeda pendapat. Pendapat pertama bahwa semua tambahan dari pokok pinjaman yang disyaratkan sebelumnya adalah riba dan hukumnya haram karena illat yang terdapat di dalamnya, sama dengan illat riba yang terdapat dalam Al-Qur‟an. Pendapat kedua bahwa tambahan dari pokok pinjaman seperti bunga bank konvensional adalah boleh, selama tidak mengandung unsur- unsur kezaliman dengan melakukan qiyas berdasarkan hikmah, bukan illat. Keterbatasan nash dalam menjelaskan komuditi lain selain barang ribawi menjadikan ijtihad sebagai keniscayaan untuk menangkap pesan-pesan Al- Qur’an dan sunnah. Para Ulama menggali illat hukum (rasio logis) dan tujuan yang dikandung hukum yaitu pencapaian kepada kemaslahatan atau penolakan terhadap kemudharatan sehingga dapat disamakanlah furu’ (cabang) yang tidak ada nashnya kepada asal yang sudah ada nash mengenai hukumnya.
Determinan Cash Holding pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Mariana Mariana; Azharsyah Ibrahim
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

Study on cash holding has attracted our attention due to a common activity of companies in holding the cash in a relatively high amount. In long term, this activity will negatively affect the businesses financial performance. This study intends to examine the effect of capital expenditure and dividend payments on cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2017. It employs data panels using 29 samples with 174 observations. The findings show that capital expenditure and dividend payments have a positive significant impact on cash holding of the manufacturing companies that listed in Indonesian Stock Exchange in the said period, when examined both simultaneously and partially. It means that the policy of capital expenditure and dividend payments affect the amount of cash holding in the listed manufacturing companies.
PEMBIAYAAN MURABAHAH PERSPEKTIF EKONOMI ISLAM Rahmad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

Murabahah is a sale and purchase that is designed to be mutually beneficial but in the future there will be problems due to modifications in the payment system and the involvement of third parties. The higher selling price on credit is solely due to save the seller from the risk of future inflation, although the imposition of a credit price higher than the cash price is still a mistake. Debt in a murabahah transaction is the buyer's obligation that must be fulfilled because it is a right that must be owned by the seller after fulfilling his obligations. Delaying payments not for syar'i reasons is a form of tyranny and pollutes the spirit of murabahah based on Ta’awun
Pengaruh Dividend Payment dan Leverage terhadap Cash Holding pada Perusahaan Building Construction Bursa Efek Indonesia Sri Winarsih Ramadana; Agustina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

The purpose of this study was to examine the effect of dividend payments and leverage, either partially or simultaneously, on cash holding at the Indonesia Stock Exchange building construction company in 2017-2021. The data analysis method in this study uses multiple linear regression (multiple regression) to predict the effect of the independent variables. The population in this study were 15 companies listed on the Indonesia Stock Exchange building construction company in 2017-2021. Then 11 samples were obtained with 5 years of observation and 55 observations according to the criteria. The results showed that dividend payments and leverage, either simultaneously or partially, had an effect on cash holding in the construction of company buildings listed on the Indonesia Stock Exchange for that period.
Pengaruh Profitabilitas dan Cash Holding terhadap Nilai Perusahaan Rahmaniar; Fitrian Rizky
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

The purpose of this study is to examine the effect of profitability and cash holding, either partially or jointly, on firm value in the construction of companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study is the construction of the Indonesia Stock Exchange company building in 2017-2021. The results showed that profitability and cash holding did not affect the firm value together. Profitability does not affect the value of the company, which means the company or company shares remain the same as the company's asset value to the profit ratio. This shows that high profits do not lead to an increase in firm value. Cash storage does not affect the value of the company, this shows that companies that have small or large cash balances do not affect the increase in company value. This shows that investors do not see the company's cash holdings in their investments. Investors believe that the company's cash holdings are very vulnerable to being used by company executives.
Pengaruh Profitability dan Leverage terhadap Nilai Perusahaan Saiful Bahgia; Azlina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.003 KB)

Abstract

The purpose of this study is to examine the effect of profitability and leverage, either partially or jointly, on firm value in the construction of companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study was the construction of the Indonesia Stock Exchange company building in 2017-2021, then 11 samples were obtained with 5 years of observation and 55 observations were obtained according to the criteria. The results showed that profitability and leverage, both simultaneously and partially, affected the value of the company's building construction companies listed on the Indonesia Stock Exchange for that period. Profitability affects the value of the company, this shows that high profits will lead to an increase in business value. Leverage does not affect firm value, this shows that a high level of leverage does not affect the number of short-term and long-term debts that must be paid off by the company.
RISIKO PENERAPAN AKAD MUDHARABAH DALAM PENGELOLAAN TAMBAK UDANG (Studi Kasus: Kemukiman Gampong Lhang) Benazir; Dandi
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

The form of cooperation agreement made by managers and investors of shrimp ponds in the Gampong Lhang Village is to provide loans to managers who are considered feasible and trustworthy to manage the ponds with an agreement that the capital will be fully provided by the pond owners. The profit sharing process is explained at the time of the agreement between the pond owner and the manager, the profit sharing is 70% for the manager while 30% for the owner, but there are also some who share 40% for the owner while 60% for the manager, in this case more profit is given to the manager because of course the responsibility is heavier felt by the manager. The mudharabah contract carried out by the community is in accordance with sharia, because the basic concept of the contract is that there is an agreement between the two parties and no party is forced to enter into the cooperation agreement, therefore this contract can be said to be valid, unless there is one party who feel compelled or threatened to do the contract, then this is not allowed in Islam of course.
KONSEP IHYA’ AL-MAWAT MENURUT HUKUM EKONOMI SYARIAH (DALAM FIQH ISLAM) DITINJAU DARI UNDANG-UNDANG POKOK AGRARIA DAN UNDANG-UNDANG KEHUTANAN Ahmad Syarbaini
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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Abstract

Ihya 'al-mawat is the cultivation of vacant land that has not been processed and is not owned by someone to be used as productive land, both as agricultural land and building buildings. The legal basis for ihya 'al-mawat is based on the hadith of the Prophet Muhammad s.a.w, the law (mustahab), other opinions say ja'iz. The ways of Ihya' al-Mawat are as follows: fertilizing, planting, making fences, and digging trenches. The fiqh scholars agree that the conditions for ihya 'al-mawat include: Islam, puberty, intelligence, people working, land to be cultivated, not belonging to others, and the cultivation process. The majority of scholars have different opinions that clearing vacant land is the cause of land ownership without being obliged to require a permit from the government. As the Basic Agrarian Law and Forestry Law, it must first refer to the guidelines of the Qur'an and Al-Hadith. Basic Agrarian and Forestry Laws made by the government. Because Indonesia is a nationalist country, the law used is the 1945 Constitution of the Republic of Indonesia, article 33 paragraph 3 as the Basic Agrarian Law in Indonesia.

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