Halalan Thayyiban : Jurnal Kajian Manajemen Halal dan Pariwisata Syariah (Journal of Halal Management, Sharia Tourism and Hospitality Studies)

Analisis Kinerja Keuangan Pt Bank Syariah Indonesia Tbk Menggunakan Rasio Profitabilitas Tahun 2021-2023

Wennie, Jum’an — Fri, 10 Jan 2025 03:39:08 +0000

The economy is currently one of the sectors experiencing rapid growth, with banking being one of its crucial components. According to the Republic of Indonesia's Law No. 21 of 2008, Islamic banking is defined as a bank that conducts its business activities based on sharia principles. To understand the dynamics of the Islamic banking industry, it is essential to conduct research on the financial performance of Islamic banks in Indonesia, based on profitability ratios. Analyzing trends and the elements influencing performance not only helps banks improve their operations but also supports regulators and other stakeholders in making better decisions to promote the growth of the Islamic banking industry.

This study aims to evaluate the financial performance of PT Bank Syariah Indonesia Tbk during the period from 2021 to 2023, based on profitability ratios. The method used is a quantitative approach with a descriptive research design, utilizing secondary data from annual reports and official financial statements published by PT Bank Syariah Indonesia Tbk and the Indonesia Stock Exchange (IDX).

The analysis results indicate that the financial performance of PT Bank Syariah Indonesia Tbk during 2021-2023 can be categorized as very healthy. Based on the Gross Profit Margin (GPM), the average was 23.6%, far exceeding Bank Indonesia’s profitability standard of 1.22%. From the perspective of Net Profit Margin (NPM), performance was also very positive, with an average NPM of 22.7%, surpassing the Bank Indonesia standard of 5%. In terms of asset efficiency, the Return on Assets (ROA) averaged 1.38%, slightly higher than Bank Indonesia’s standard of 1.25%, reflecting the bank's ability to manage its assets effectively. Meanwhile, the Return on Equity (ROE) averaged 13.17%, which was also above the Bank Indonesia standard of 12.5%, indicating a good return for shareholders.

Overall, the findings of this research show that the profitability ratios of PT Bank Syariah Indonesia Tbk during the 2021-2023 period were in a very healthy condition, with all profitability indicators exceeding the standards set by Bank Indonesia

PERAN GABUNGAN KELOMPOK TANI (GAPOKTAN) DALAM MENINGKATKAN PENDAPATAN HASIL PERTANIAN KELOMPOK TANI MENURUT PERSPEKTIF EKONOM PEMBANGUNAN ISLAM (STUDI KASUS DI DESA MATANG DANAU KECAMATAN PALOH KABUPATEN SAMBAS)

Wahyu Perdana, wahab, Jum’an — Fri, 10 Jan 2025 04:01:25 +0000

This research aims to determine the implementation of the farmer group empowerment program in Arung Parak Village, Tangaran District, Sambas Regency and determine the empowerment program in improving welfare according to an Islamic economic perspective in Arung Parak Village, Tangaran District, Sambas Regency. This research is a qualitative descriptive analysis research. The research was conducted in Arung Parak Village, Tangaran District, Sambas Regency. The research subjects in this study were the Farmer Group in Arung Parak Village. The informants in this research were the Chair of the Gapoktan, the Chair of the Farmer's Group, the Secretary of the Farmer's Group, and the Treasurer of the Farmer's Group. Data collection was carried out using interviews, observation and documentation methods. The research results show: (1) The implementation of the farmer group empowerment program carried out in Arung Parak Village took the form of an extension program, development of modern agricultural technology, skills training, and institutional strengthening through regular meetings and comparative studies in other areas. (2) The farmer group empowerment program in improving welfare according to an Islamic economic perspective involves four main principles, namely monotheism, work and productivity, maslahah, and ta'awun (mutual help). So this strategy is in line with the objectives of Islamic economics, which is to create a safe, peaceful and prosperous life, with prosperity that includes material, spiritual and moral aspects.

ANALISIS PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN PT. XL AXIATA TBK. YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) 2020-2023

LIBRY OKTIA FENNIE, U Sulia Sukmati, Vera Ayu Oktoviasari — Fri, 10 Jan 2025 04:18:54 +0000

This study aims to assess the financial condition and predict financial distress of PT. XL Axiata from 2020 to 2023 using a quantitative approach with descriptive statistics and the altman z”-score analysis technique.

Based on the results of the altman z-score calculation in predicting financial distress at PT.XL Axiata, it was found that the company has been in the grey zone almost every quater, where the z-score is < 2.99. The z-score in the first quarter of 2020 was 2.76, 2.94 in the second quarter, 3.09 in the third quarter, and 2.96 in the fourth quarter. In 2021, the z-score were 2.75 in the first quarter, 2.79 in the second quarter, 2.96 in the third, and 2.93 in the fourth quarter. In 2022, the z-score were 2.95 in the first quarter, 2.55 in the second quarter, 2.66 in the third quarter, and 2.93 in the fourth quarter. In 2023 the z-score were 2.77 in the first quarter, 2.7 in the second quarter, 2.82 in the third quarter and 3.15 in the fourth quarter. The company will be considered in a safe zone when the z-score is > 2.99, as seen in the third quarter of 2020 and the fourth quarter of 2023 with z-score < 2.99.

PENGARUH MOTIVASI DAN PENGETAHUAN TERHADAP MINAT MAHASISWA DALAM BERINVESTASI DI PASAR MODAL SYARIAH

Ridha Azzahra, neli, Jum’an — Fri, 10 Jan 2025 08:42:01 +0000

This study aims to find out: (1) Determine the influence of investment motivation on investment interest in the capital market in FEBI IAI students. Sambas. (2) Determine the influence of investment knowledge on investment interest in the capital market in FEBI IAI Sambas students. (3) Determine the influence of investment motivation and investment knowledge on investment interest in the capital market in FEBI IAI Sambas students.

The research method used is a quantitative approach, where the sample used is 30 respondents to students of the Faculty of Economics and Islamic Business, Sultan Muhammad Syafiuddin Sambas Islamic Religious Institute. The data collection used questionnaires, while the data analysis techniques used validity tests and reliability tests, normality tests, (multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, partial tests (t test), simultaneous tests (F test) and determination coefficient tests (R2). The variables in this study are the independent variables are Investment Motivation (X1) and Investment Knowledge (X2), while the dependent variable of this study is Investment Interest (Y).

The results of this study show that the Motivation variable has a positive and significant effect on Investing Interest with a ttable > ttable tcount value (3,626 > 1,703) or can be seen from Sig (0.000 < 0.05). In addition, the knowledge variable also shows a positive and significant influence on employee performance with a ttable > ttable tcount value (6,292 > 1,703) or can be seen from Sig (0.001 < 0.05). Meanwhile, simultaneously motivation and knowledge have a positive effect on the interest of FEBI IAI Sambas students in the class of 2020-2022 to invest in the sharia capital market with a value of Fcal > Ftabel (58,600 > 3,350) and a Sig value (0.000 < 0.05.

IMPLEMENTASI KEBIJAKAN BANTUAN LANGSUNG TUNAI DANA DESA TAHUN 2023 MENURUT PERATURAN MENTERI KEUANGAN NOMOR 201/PMK.07/2022 TENTANG PENGELOLAAN DANA DESA DI DESA TEMPATAN KECAMATAN SEBAWI KABUPATEN SAMBAS

Ridwan — Thu, 30 Jan 2025 00:00:00 +0000

Bantuan langsung tunai merupakan bantuan uang kepada keluarga miskin di desa yang bersumber dari dana desa. Dalam pelaksanaan penyalurannya, pemerintah desa berdasarkan pada Peraturan Menteri Keuangan Nomor 201/PMK.07/2022 Tentang Pengelolaan Dana Desa Tahun 2023. Kebijakan penyaluran bantuan langsung tunai dana desa disalurkan sebagai bentuk kepedulian pemerintah dan diharapkan dapat memberikan manfaat kepada masyarakat miskin, khususnya di Desa Tempatan Kecamatan Sebawi Kabupaten Sambas.

Dalam pelaksanaan penelitian pada bantuan langsung tunai dana desa tahun 2023 di Desa Tempatan Kecamatan Sebawi Kabupaten Sambas jenis penelitian yang digunakan adalah penelitian kualitatif yang bersifat penelitian lapangan (field research).Pendekatan yang digunakan dalam penelitian ini adalah pendekatan Normatif Empiris yaitu mengkaji peraturan perundang-undangan pada konteks ini adalah Peraturan Menteri Keuangan Nomor 201/PMK.07/2022 Tentang Pengelolaan Dana Desa, serta melihat fakta-fakta yang ditemukan di lapangan, yaitu dari Pemerintah Desa Tempatan dan Masyarakat Desa Tempatan Kecamatan Sebawi Kabupaten Sambas. Untuk memperoleh data peneliti menggunakan metode observasi dan wawancara.

Berdasarkan hasil penelitian, bahwa implementasi kebijakan bantuan langsung tunai tahun 2023 menurut Peraturan Menteri Keuangan Nomor 201/Pmk.07/2022 Tentang Pengelolaan Dana Desa di Desa Tempatan Kecamatan Sebawi Kabupaten Sambas, dalam penentuan dan penetapan kriteria keluarga penerima manfaat bantuan langsung tunai dana desa tahun 2023, tidak sesuai dengan Pasal 36 Peraturan Menteri Keuangan Nomor 201/PMK.07/2022 Tentang Pengelolaan Dana Desa, serta Pelaksanaan pendataan bantuan langsung tunai yang dilakukan oleh ketua RT masih berupa pengamatan tanpa pendataan langsung. Faktor-faktor yang mempengaruhi implementasi bantuan langsung tunai dana desa antara lain kepemimpinan Kepala Desa Tempatan yang sangat menonjol dalam pelaksanaan bantuan langsung tunai dana desa, serta ketidaktahuan masyarakat tentang kebijakan yang dibuat oleh Kepala Desa Tempatan.

ANALISIS AGRIBISNIS USAHA TERNAK AYAM PETELUR

Nia Ekaliana — Tue, 29 Apr 2025 06:58:59 +0000

This study aims to analyze the integrated agribusiness system of laying hens from upstream to downstream, as well as evaluate the financial performance and the effectiveness of the marketing channels in this business. The laying hen business involves several subsystems, namely upstream, production, downstream, marketing, and finance. In the upstream subsystem, the selection of high-quality Lohmann strain chicks, instant feed supplemented with feed supplements, and routine vaccination are key factors in maintaining the productivity and health of the chickens. The production subsystem focuses on feed management, vaccination, and poultry health, with the main challenges being chicken stress and environmental fluctuations. In the downstream subsystem, eggs are harvested and processed carefully to maintain quality, using effective packing techniques to ensure that eggs reach consumers in good condition. The marketing channels used through wholesalers and retailers have proven to be efficient in maintaining selling prices and profit margins. The financial analysis shows excellent performance, with a profit-to-cost ratio of 2.45, reflecting the efficiency and profitability of the business. Overall, the results of this study show that the integrated laying hen agribusiness can generate significant revenue and contribute to national food security