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FINANCIAL DISTRESS ANALYSIS WITH ZMIJEWSKI X-SCORE METHOD IN ISLAMIC BANKING COMPANIES (CASE STUDY OF THE INDONESIA STOCK EXCHANGE)
Get PDFFinancial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors
THE EFFECT OF INTELLECTUAL CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON PROFITABILITY IN MINING COMPANIES LISTED ON THE IDX FOR THE 2021-2023 PERIOD
Get PDFIntellectual Capital emphasized that the company's resources are intangible assets, such as knowledge and skills that are very important to create added value and competitive advantage for the company in question. Corporate Social Responsibility (CSR) also emphasizes that companies must integrate social responsibility in their business strategies for long-term sustainability. This study aims to determine the influence of Intellectual Capital and Corporate Social Responsibility (CSR) on profitability in mining companies listed on the IDX. This study uses quantitative research. The population used is mining sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population used was 63 companies, the sample selection used the purposive sampling technique so that 12 companies were obtained. The methods used are classical assumption test, multiple linear regression and hypothesis test. The results of this study show that partially and simultaneously there is no significant influence between the variables of Intellectual Capital and Corporate Social Responsibility on the possibility. Although the company manages the resources it has to gain a competitive advantage to create company value, it has nothing to do with the profitability creation that is done. Corporate Social Responsibility if measured in a short-term horizon, such as annual, the positive impact is likely to not be detected quantitatively, so the results appear to be partially insignificant. Within the specific time period covered by this study, the impact on profitability may not have been realized or strong enough to show a significant simultaneous influence
Faktor Penyebab dalam Kasus Penyalahgunaan Narkoba di Pengadilan Negeri Barru
Get PDFPenelitian ini membahas tentang faktor faktor penyebab penyalahgunaan narkoba, kasus di Pengadilan Negeri Barru, Adapun tujuan dari penelitian ini yaitu untuk mengetahui factor-faktor apa yang menyebabkan seseorang sehinggah melakukan penyalahgunaan narkoba. Narkoba mencakup Narkotika, Psikotropika, dan Zat Adiktif. Dalam konteks ini, istilah "narkoba" merujuk pada kelompok senyawa yang umumnya memiliki risiko tinggi menyebabkan ketergantungan pada pemakainya. Penyalahgunaan narkoba memiliki dampak negatif yang signifikan, mempengaruhi berbagai aspek kehidupan masyarakat. Selain memengaruhi pengguna dan pengedar, konsekuensi ini juga dirasakan dalam kesehatan mental, hubungan sosial, dan kondisi ekonomi. Lebih jauh lagi, dampak tersebut berpotensi merusak masa depan generasi muda, menimbulkan tantangan yang kompleks bagi masyarakat dalam upaya menciptakan lingkungan yang lebih sehat dan aman. Penelitian ini menggunakan pendekatan studi pustaka, di mana data dan informasi yang diperlukan diperoleh dari berbagai sumber, termasuk jurnal akademik, artikel penelitian, dan literatur relevan lainnya. Diharapkan, hasil dari penelitian ini dapat memberikan wawasan yang lebih mendalam mengenai penyebab penyalahgunaan narkoba
NAVIGATING HISTORICAL CYCLES: IBN KHALDUN’S ASHABIYYAH AND ALI SHARIATI’S SOCIETAL EVOLUTION
Get PDFIbn Khaldun and Ali Shariati, pivotal figures in Islamic intellectual thought, have contributed meaningfully to how historians and sociologists understand the ways societies change over time and how historical cycles unfold. This paper seeks to integrate their significant insights in history and sociology, aiming to offer a cohesive framework of their ideas. By examining Ibn Khaldun’s concept of Ashabiyyah, which describes the cyclical rise and decline of civilizations, alongside Ali Shariati’s approach to societal evolution from an Islamic perspective, this synthesis highlights each thinker’s unique approach to social change. Drawing on their foundational works, the analysis explores Khaldun’s cyclical view of civilizations through Ashabiyyah and Shariati’s complex understanding of societal transformation. The authors aim to provide a comprehensive discussion, illuminating the interconnectedness of history and sociology through the perspectives of these two influential scholars
Strategi Pelaku Ekonomi Islam dalam Membangun Resiliensi terhadap Dinamika Ekonomi Global: Strategies of Islamic Economic Actors in Building Resilience to Global Economic Dynamics
Get PDFEconomic actors play a crucial role in shaping economic systems through their activities in production, distribution, and consumption. This study examines the interdependent roles of economic actors, including households, businesses, governments, financial institutions, and foreign entities, in driving economic activities. The study also highlights the foundational principles of economic behavior, such as resource allocation, production-consumption dynamics, and exchange mechanisms, with a focus on the diverse needs of individuals and societies. Furthermore, the research explores the contributions of economic actors in fostering economic stability, growth, and global interconnectivity. By integrating theoretical perspectives and practical insights, the study provides a comprehensive understanding of how these actors interact within the framework of an economic system, particularly in the context of Islamic economic principles. The findings aim to enrich the discourse on sustainable economic development and the critical role of human and institutional participation in achieving broader economic goals
REPRESENTASI BUDAYA DALAM UPAYA PELESTARIAN TRADISI ADAT DI KAMPUNG ADAT CIKONDANG
Get PDFPenelitian ini mengkaji sistem kepercayaan tradisional masyarakat Kampung Adat Cikondang di Kabupaten Bandung sebagai representasi nilai-nilai budaya yang bertahan di tengah arus modernisasi. Menggunakan metode kualitatif melalui studi lapangan dan wawancara mendalam dengan tokoh masyarakat, penelitian ini menemukan bahwa kepercayaan tradisional yang berakar pada ajaran Islam dan tradisi leluhur membentuk struktur sosial, ritual adat, serta keharmonisan dengan lingkungan. Temuan menunjukkan bahwa ritual suci, larangan adat, dan kebiasaan sehari-hari tidak hanya menjadi pedoman spiritual, tetapi juga berfungsi mengatur keseimbangan sosial dan ekologis. Praktik budaya ini mencerminkan identitas kolektif yang kuat, pewarisan nilai lintas generasi, serta adaptasi berbasis kearifan lokal. Dari hasil penelitian menyimpulkan bahwa sistem kepercayaan masyarakat Cikondang berperan penting dalam menjaga ketahanan budaya, memperkuat solidaritas sosial, dan mempertahankan identitas di tengah perubahan zaman
Pernikahan Adat Bugis Di Tengah Moderisasi : Integrasi Antara Tradisi Uang Panai’ Dan Ajaran Islam
Get PDFPernikahan adat Bugis-Makassar dikenal memiliki prosesi yang kompleks, salah satunya adalah pemberian uang panai. Uang panai bukan sekadar nilai materi, tetapi mengandung makna simbolik yang mencerminkan kehormatan, tanggung jawab, dan kesungguhan pihak laki-laki terhadap pihak perempuan. Penelitian ini bertujuan untuk menelaah hakikat uang panai’, hubungan dengan nilai-nilai Islam, serta peranannya sebagai identitas budaya dan mekanisme solidaritas sosial di tengah perubahan zaman. Metode penelitian yang digunakan bersifat deskriptif-kualitatif dengan pendekatan studi literatur dan observasi adat. Hasil penelitian menunjukkan bahwa uang panai memiliki fungsi ganda: sebagai persyaratan adat yang wajib dipenuhi untuk melaksanakan pernikahan, serta sebagai sarana untuk mempertahankan martabat, status sosial, dan nilai budaya Bugis, terutama nilai siri’na pacce. Selain itu, proses persiapan dan pelaksanaan uang panai melibatkan keluarga besar dan masyarakat sekitar, sehingga memperkuat solidaritas sosial dan gotong royong. Dengan demikian, uang panai tidak hanya memiliki nilai ekonomis, tetapi juga menjadi manifestasi moral, sosial, dan budaya yang relevan dalam menjaga tradisi di era modern
The Effectiveness of the Berkah Mandiri Program on the Economic Empowerment of Mustahik
Get PDFThis article discusses Small Business actors in running a business, obstacles in developing a business and the form of productive zakat distribution towards empowering mistahiq. The main problem in this study is how to distribute independent blessings in the Ajatappareng area. The research method is descriptive qualitative. Phenomenological approach. This type of research is field research. The data sources used are primary data in the form of direct interviews with the community receiving assistance for independent blessing products and secondary data in the form of books, journals, and articles related to the topic discussed. Data analysis techniques are data collection, data reduction, data presentation and drawing conclusions. The data validity testing techniques used are credibility tests and defendability tests. The results of the study indicate that Productive zakat in the form of distributing productive zakat carried out by WIZ is realized in the form of capital and carts according to the needs of mustahiq. For the distribution of productive zakat funds, the mustahiq (deserving recipients) remains guided by the eight categories of asnaf (needs), namely the poor, the needy, the amil (managers), the converts, the riqab (people who are destitute), the gharim (people who are destitute), the fi sabililah (people who are deserving of Allah), and the 10 points determined by Wahdah Inspirasi Zakat (Zakat Inspiration). Direct distribution of productive zakat through WIZ is related to the independent blessing product program
Bentuk Lafadz Tanah dalam Al-Qur'an
Get PDFThis study examines the word "earth" in the Qur'an with the aim of identifying the terms related to "earth" found in the Qur'an and uncovering the meanings contained within these words. The research employs a qualitative descriptive method with a library research approach. Data was collected through searching, classification, and literature analysis, including the Qur'an, books, dictionaries, and journals relevant to the terms related to "earth" in the Qur'an. The study's findings indicate that there are sixteen words in the Qur'an that carry the meaning of "earth," namely: Al-Arḍ, Ṣa‘īdan, Al-Balad, Rabwah, Qī‘ah, Rī‘in, Masjūr, ‘Arāi, Sijjīl, Ḥartsun, Tsarā, Ḥaraman, Ḥamāin, Ṣalṣālin, Turāb, and At-Ṭīn. The term Al-Arḍ appears eight times, Ṣa‘īdan three times, Al-Balad four times, Rabwah once, Qī‘ah once, Rī‘in once, Masjūr once, ‘Arāi twice, Sijjīl three times, Ḥartsun once, Tsarā once, Ḥaraman once, Ḥamāin three times, Ṣalṣālin four times, Turāb nine times, and At-Ṭīn ten times in the Qur'an
Menggali Fitrah Pendidikan: Hubungan Antara Fitrah Manusia dan Pengembangan Potensi dalam Pendidikan Islam
Get PDFPendidikan Islam bertujuan membentuk individu yang cerdas secara intelektual, berakhlak mulia, dan sadar akan tanggung jawab spiritual dan sosial. Penelitian ini berfokus pada hubungan fitrah manusia dan pengembangan potensi dalam pendidikan Islam. Pendekatan kualitatif berbasis studi kepustakaan digunakan dengan analisis konten terhadap berbagai literatur dan pandangan ulama. Hasil penelitian menunjukkan bahwa fitrah manusia, sebagai kondisi alami yang dianugerahkan Allah SWT, menjadi dasar pengembangan potensi spiritual, intelektual, emosional, dan sosial. Pendidikan Islam memfasilitasi pengembangan ini melalui pembelajaran holistik yang berlandaskan Al-Qur'an dan Hadis, dengan tujuan menciptakan insan kamil. Hubungan erat antara fitrah dan pengembangan potensi menegaskan pentingnya pendidikan berbasis nilai-nilai Islam untuk melahirkan individu yang bermanfaat bagi masyarakat dan agama. Penelitian ini merekomendasikan pendekatan holistik untuk mengintegrasikan nilai agama dalam pengembangan potensi manusia.