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Faktor-Faktor yang mempengaruhi Minat Wakaf Masyarakat di Kota Lhokseumawe Falahuddin, Falahuddin; Fuadi, Fuadi; Ramadhan, Muhammad Rizki
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.728 KB) | DOI: 10.35870/emt.v3i2.111

Abstract

This research is to find out the factors that influence the community Waqf Interest in Lhokseumawe City. The data used are primary data with a sample of 100 respondents. The data analysis method uses multiple linear regression with OLS (Ordinary Least Square) method. The results showed that community religious knowledge had a positive and not significant effect on waqf interest in Lhokseumawe. Perception of Waqf has a positive and insignificant effect on community Waqf Interest in Lhokseumawe City, and Revenue has a positive and insignificant effect on Waqf Community Interest in Lhokseumawe City. The determination test results used were 4%. Keywords: Wakaf Interests, Religiosity Knowledge, Wakif Perception, Income.
PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018 Falahuddin, Falahuddin; Mina, Muchsal
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.152 KB) | DOI: 10.29103/jak.v7i2.1850

Abstract

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.
ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE Falahuddin, Falahuddin; Aprilia, Icut
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.211 KB) | DOI: 10.29103/jak.v5i2.1815

Abstract

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.
Respons Muhammadiyah Menghadapi Covid-19 Falahuddin, Falahuddin
MAARIF Vol 15 No 1 (2020): Agama, Sains, dan Covid-19: Mendialogkan Nalar Agama dan Sains Modern
Publisher : MAARIF Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47651/mrf.v15i1.81

Abstract

Covid-19 telah menjadi wabah pandemi global. Virus tak kasat mata ini tidak hanya mengancam keselamatan jiwa manusia saja, tetapi juga telah memorakporandakan sektor ekonomi dan sosial secara luas. Untuk meminimalisir dampak Covid-19, semua kalangan dituntut untuk berperan aktif dan nyata dalam mengatasinya, termasuk Muhammadiyah. Dengan seluruh sumber daya yang dimiliki, Muhammadiyah telah berikhtiar secara maksimal untuk berkontribusi dalam penanganan Covid-19. Muhammadiyah telah membentuk semacam gugus tugas bernama Muhammadiyah Covid-19 Command Center (MCCC) yang menjadi garda terdepan dalam penanggulangan Covid-19 di tanah air. Selain itu juga, Muhammadiyah mendukung kebijakan-kebijakan pemerintah dalam menjalankan protokol kesehatan dalam rangka pencegahan penularan Covid-19, terutama terakit dengan pemberlakukan social/physical distancing.
Mekanisme Penetapan Harga Jual Beli Hasil Pertanian Dalam Persfektif Ekonomi Islam di Kabupaten Aceh Utara Fuadi, Fuadi; Marliyah, Marliyah; Falahuddin, Falahuddin; Mutia, Intan
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.447

Abstract

The purpose of this study is to see that farmers provide for their family's needs with the rice yields obtained for each harvest. But lately, farmers have felt that there are problems that occur from the sale of rice harvests, because lately agents have set sales prices unfairly. This study uses qualitative research with data collection techniques by observation, interviews and documentation. The results of the study found that the mechanism for determining the sale and purchase price of agricultural products in the form of rice by agents to farmers in Muling Manyang Village in general could not be said to be good because most of the rice agents had not applied prices in accordance with sharia economic principles, only a few parties set prices in accordance with Islamic economic perspective.
PELATIHAN DIGITAL BUSINESS BAGI CALON ENTREPRENEUR MUDA KOTA LHOKSEUMAWE DI MASA COVID-19 Falahuddin, Falahuddin; Fuadi, Fuadi; Munandar, Munandar; Andriyani, Devi; Arliansyah, Arliansyah
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol 1, No 1 (2021): Februari-Juli 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v1i1.274

Abstract

This service will provide an overview of entrepreneurship of small and medium enterprises using digital technology. From all points of view, be it motivation, business opportunities or ideas, as well as business rules according to sharia. During the current Covid-19 pandemic, it is very demanding for young people who already have business plans to adopt digital business tools more quickly to survive and develop in the new normal era. Therefore, prospective young entrepreneurs have great potential to be prepared to become excellent entrepreneurs, who will not only be economically independent, but will also develop regional economic potential which in turn will have a positive impact on the national economy. The purpose of this service is to overcome the problem of unemployment by the younger generation. The solutions we provide are in the form of training and providing motivation to develop and provide basic techniques for doing digital business, and do not forget to provide understanding to aspiring young entrepreneurs about doing business in an Islamic way as a form of development of the nation's.
The Influence of Financial Inclusion, Financial Literacy, and the Digital Economy on Micro, Smaall and Medium Enterprises (MSMEs) from an Islamic Economic Perspective (Case Study of Rantauprapat City, Labuhanbatu District) Abbas, Damanhur; Chairani, Auliyah; Nur, Mukhlis M.; Falahuddin, Falahuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16801

Abstract

The purpose of this study is to determine the influence of financial inclusion, financial literacy, and digital economy on micro, small and medium enterprises (MSMEs) from an Islamic economic perspective. This research data was obtained from a questionnaire distributed through google from. This research method is quantitative. In addition, this data analysis technique uses path analysis with SPSS 27.0 software. The results of this study use multiple linear analysis with data instrument tests in the form of validity and reliability tests. Classical assumption tests are data normality tests, multicollinearity tests, and heteroscedasticity tests. Finally, hypothesis tests are carried out in the form of partial tests, simultaneous tests and determination tests. The results showed that partially the variables of financial inclusion, financial literacy, and digital economy had a positive and significant effect on sharia MSMEs, namely sig. 0.001 < 0.05, and financial literacy variables 0.001<0.05, and digital economy 0.001<0.05. While simultaneously financial inclusion, financial literacy, and digital economy with a calculated F value greater than the F table (65.165>4.23) or significance value (0.001<0.05).
The Influence of ROE, NPF, FDR, BOPO and Bank Size on Capital Buffer in Sharia Commercial Banks for the 2016-2022 Period Sahrianti Ritonga, Alpi; Falahuddin, Falahuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16802

Abstract

This research aims to examine the influence of ROE, NPF, FDR, BOPO and Bank Size on Capital Buffer in Islamic commercial banks for the 2016-2022 period. The population in this study consisted of 14 banks. The sampling technique used purposive sampling to obtain 7 banking samples with 49 observations. This research is quantitative research using secondary data used in this research which comes from the annual financial reports of each bank via the official banking website which is analyzed using panel data regression analysis. The results of this research show that the Return on Equity (ROE) variable has a positive and insignificant effect on the Capital Buffer, the Non Performing Finance (NPF) variable has a negative and significant effect on the Capital Buffer, the Financing to Deposit Ratio (FDR) variable has a positive and insignificant effect on the Capital Buffer, the Operational Costs Operational Income (BOPO) variable has a positive and insignificant effect on the Capital Buffer, the Bank Size variable has a positive and insignificant effect on the Capital Buffer.
The Influence of Debt to Asset Ratio (DAR), Earning Per Share (EPS), Current Ratio (CR) on Sector Sharia Stock Prices Industry Goods Consumption (in Companies Listed on the Sharia Stock Index (ISSI) Kumalasari, Listia; Falahuddin, Falahuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16803

Abstract

This research aims to provide empirical evidence regarding the influence of financial performance on stock prices. The ratios used are Debt To Asset Ratio (DAR), Earning Per Share (EPS), and Current Ratio (CR) in consumer goods industry companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020-2022. The population in this study was 57 companies. The sampling technique used purposive sampling to obtain 45 company samples with 135 observations. This research is quantitative research using secondary data collected using documentation and literature study techniques obtained via www.idx.co.id or the respective company's official website which is analyzed using panel data analysis. The results of this research show that the Debt To Asset Ratio (DAR) variable has no significant effect on Sharia stock prices, the Earning Per Share (EPS) variable has no significant effect on Sharia stock prices, and the Current Ratio (CR) variable has a significant effect on Sharia stock prices.
The Influence of Promotion, Financial Literacy, and Income on Interest Small and Medium Enterprise (SME) Applying for Financing to Sharia Microfinance Institutions (LKMS) Ramadhani, Putri; Hafizh, Muhammad; Falahuddin, Falahuddin; Damanhur, Damanhur
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of promotion, financial literacy and income on interest in small and medium enterprises (SME) applying for financing at sharia microfinance institutions (LKMS) in Lhokseumawe city. The sampling technique uses Random sampling. The total sample was 96 people in the city of Lhokseumawe. Research data was analyzed using PLS-SEM (Partial Least Square – Structural Equation Modeling) with Smart PLS 3 Software. The research results showed that the Promotion variable did not have a positive influence on Small and Medium Enterprise (SME) interest in applying for financing at Sharia Microfinance Institutions (LKMS). Meanwhile, the financial literacy and income variables have a significant positive influence.