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Konsepsi Alquran Tentang Harta Gono Gini dalam Rumah Tangga Muslim
Full text linkMarriage is the sunnah of the Apostle and worship for everyone who is ready and physically and mentally capable. The principle of marriage is to form a family or household that is sakinah mawaddah warahmah. There are several things that must be maintained together in a marriage, one of which is property. The continuity of life in a marriage requires property. Islam explains that the husband is obliged to meet the needs of the household but in today's modern life, the wife's role is not only to serve her husband and take care of children, but has also played a role in helping her family's economy and has an economic job. Whereas the obligation to earn a living is only imposed on the husband who is the backbone of the family. This article aims to examine how the Quran explains the position of jointly acquired property (gono gini) in the household, although the Quran explains it specifically. Basically, this paper is qualitative in nature because the working instrument is library research. All data is in the form of written library materials, including books/books, research reports, papers, scientific journals, inertenet data and others. This research explains that in the perspective of the Koran, there are no strict rules regarding joint property in the household. Scholars have different opinions about joint property. The first opinion says Islam does not recognize the existence of joint property except by shirkah. Meanwhile, another opinion states that the occurrence of marriage is considered a shirkah between the husband and wife. However, in Indonesian Islamic law, joint property is explained in Article 35 of the Marriage Law and Articles 85-97 of the Compilation of Islamic Law (KHI). Husband and wife have full rights to perform legal actions on each other's property, such as grants, charity, or others. However, a husband or wife is not allowed to sell or transfer joint property without the consent of one of the parties
Penyelesaian Pembiayaan Bermasalah pada Bank Syari’ah
Full text linkThe pattern in resolving problematic financing at Islamic banks occurs by: 1. Restructuring. Financing restructuring is one of the efforts made by the Bank in its financing disbursement business activities so that the Customer can fulfill its obligations to the Bank. Restructuring that can be done is Rescheduling, Reconditioning, Restructuring, Rescheduling 2. Settlement through guarantee Settlement through guarantee can be done by non-litigation and litigation means. 3.Collection Agent, carried out using the services of third parties such as agents / law offices or lawyers and 4. Write off: an administrative action to delete the Customer's book that has a bad collectibility from the balance sheet amounting to the Customer's total arrears without removing the Customer's billing rights. The research method used is literature research, and also the author uses qualitative research methodology. The source of data used is taken through literature related to the object of research, and then will be analyzed descriptively with deductive analysis methods with general data that has been collected and conclusions drawn
Pengaruh Harga Tiket Dan Fasilitas Terhadap Minat Berkunjung Di Objek Wisata Pantai Gandoriah Kota Pariaman Menurut Perspektif Ekonomi Syariah
Full text linkIn the tourism sector, ticket prices and facilities are very important for the development of tourist destinations which have a significant impact on the economy and social welfare in Indonesia. Gandoriah Beach in Pariaman, West Sumatra, with affordable entrance fees and adequate facilities, has attracted tourist interest. Even though there was a decrease in visits in 2020 due to the COVID-19 pandemic, efforts to improve facilities by the management continued to attract visitor interest. This research aims to analyze the influence of ticket prices and facilities on visiting interest partially and simultaneously, as well as reviewing it from a sharia economic perspective. This research investigates the impact of ticket prices and facilities on tourist interest in Gandoriah Beach, Indonesia. Despite a drop in visitors during the pandemic, the beach's affordability and improvements made it appealing. Research Goal: Analyze the influence of ticket prices and facilities on tourist interest at Gandoriah Beach. Methodology: Quantitative approach with a survey of 100 visitors (2023) chosen randomly. Findings: Both ticket prices and facilities significantly affect tourist interest. Other factors also play a role. Sharia Economic Perspective: Management should consider Islamic values and social good alongside profit to maximize positive impact
Prinsip Audit Terintegrasi Islam: Islamic Integrated Audit Principles
No full textPrinsip Audit Terintegrasi Islam adalah sebuah konsep yang mengintegrasikan prinsip-prinsip syariah Islam ke dalam praktik audit. Buku dengan judul yang sama kemungkinan besar mendalami konsep ini secara lebih rinci, memberikan pemahaman yang komprehensif tentang bagaimana nilai-nilai Islam dapat diterapkan dalam proses audit. Apa yang dimaksud dengan Audit Terintegrasi Islam? Audit terintegrasi Islam adalah pendekatan audit yang tidak hanya mengevaluasi aspek keuangan suatu entitas, tetapi juga mempertimbangkan aspek-aspek non-keuangan yang berkaitan dengan nilai-nilai Islam, seperti etika, keadilan, transparansi, dan tanggung jawab sosial.
 
Rekonstrusi Regulasi Harta Bersama Dalam Perkawinan Berbasis Nilai Keadilan Gender
Full text linkThis study, titled “Reconstruction of Joint Asset Regulations in Marriage Based on Gender Equity Values,” aims to reevaluate and redefine the management and distribution of joint assets in marriage to align more closely with principles of gender equity. Within Indonesian legal frameworks, joint assets are typically governed by principles that may still need refinement to ensure fair and balanced treatment for both spouses. Ideally, marriage laws should acknowledge asset rights not only from a legal perspective but also by incorporating gender equity values that promote equal rights and shared responsibilities between husbands and wives. The study employs a descriptive qualitative approach through library research, gathering data by examining legal texts such as laws, books, journals, and relevant legal documents. This approach enables the researcher to gain a comprehensive understanding of the current regulations on joint assets and to explore ways in which gender equity values could inform regulatory adjustments. The findings of this study are expected to offer recommendations for legislative frameworks on joint assets that prioritize not only legal entitlements but also equitable gender rights. This proposed reconstruction of joint asset regulations aims to establish a fairer legal foundation for marriage, fostering a marital system that supports gender equality and has a positive impact on both family life and society
The Effect of Dual Role Conflict and Job Stress on the Performance of Female Employees at the Pekanbaru City Health Office
Full text linkThe Purpose of this study was to determine the effect of Dual Role Conflict and Job Stress on the Performance of Female Employees at the Pekanbaru City Health Office. With data analysis in this study is quantitative using multiple linear regression methods and the data is analyzed using the SPSS program. Based on the results of this research, it shows that dual role conflict has no effect on the performance of female employees at the Pekanbaru City Health Office. Meanwhile, the work stress variable affects the performance of female employees at the Pekanbaru City Health Office. Simultaneously, the dual role conflict and work stress variables have a significant effect on the performance variables of female employees at the Pekanbaru City Health Office. The R Square value of 0.300 or 30% means that the female employee performance variable is influenced by dual role conflict and work stress while the remaining 70% is influenced by other variables not used in this study
Analisis Manajemen Likuiditas dan Manajemen Gap pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022
Full text linkIndonesia's economy is driven by various sectors, with the banking sector playing a very important role. Indonesian banking has been operating since colonial times until today, functioning as a liaison between capital owners and capital managers. Capital owners often do not have sufficient skills to manage funds professionally, while banks have these abilities, so they can manage funds optimally and foster trust. In management, banks place the use of funds as assets and the source of funds as liabilities, which is in accordance with macro monetary policy in a country's asset management. The main purpose of this management is to monitor the financial position, which is important for planning, organizing, and supervising, as well as for capital, fund raising, fund use, and financing in liquidity management. Interest rates greatly affect liquidity management, because they have a difference or difference to sensitive assets and liabilities. Good liquidity management maintains a balance between assets and liabilities to meet various financial obligations, including debt repayments and employee salaries. The case of Silicon Valley Bank, which collapsed in March 2023, shows the importance of healthy liquidity ratios. A rapid rise in interest rates lowers the value of bonds in the portfolio and increases the cost of credit, which creates a GAP in profit returns. In contrast to conventional banking, Islamic banking uses a profit-sharing system that is more flexible in profit returns. This phenomenon attracts the author's attention to further discuss liquidity management and GAP management in Islamic banking listed on the Indonesia Stock Exchange for the 2019-2022 period, where there are four Islamic banks that have been listed on the Islamic stock exchange.
Pengaruh Aspek Keuangan Internal Perusahaan Terhadap Likuiditas Perusahaan Subsektor Media Dan Entertainment Yang Terdaftar Di BEI Tahun 2021-2022
Full text linkThis study aims to see or prove that internal financial aspects such as cash turnover, accounts receivable turnover, inventory turnover and working capital turnover affect company liquidity. The publication of the annual report of each issuer in the media and entertainment subsector listed on the IDX in 2021-2022 is the main benchmark for this research data, which is often known as secondary data. With a total population and sample of 14 companies. In the data analysis process using panel data regression and common effect models with the help of eviews software version 10. The results obtained partially cash turnover, accounts receivable turnover and inventory turnover affect the liquidity of the company. While working capital turnover has no effect on company liquidity. Based on the simultaneous test, cash turnover, accounts receivable turnover, inventory turnover and working capital turnover have a significant effect on the liquidity of media and entertainment companies listed on the IDX in 2021-2022. With the acquisition of adjusted R² worth 0.4349 or 43.49%, it means that the independent variables in this study affect the dependent variable. Conversely, 56.51% of the independent variables outside the study affect the liquidity variable
Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022
Full text linkThis study investigates the impact of four independent variables, namely Audit Committee, Audit Quality, Financial Stability, and Financial Target, on the dependent variable Financial Statement Fraud. The sample was selected from the population of transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2022 using purposive sampling method. Through the application of panel data regression analysis, this study has determined that the Audit Committee, Audit Quality, and Financial Stability significantly influence the prevention of Financial Statement Fraud in transportation companies listed on the IDX during the studied period. The findings indicate that an effective Audit Committee and high Audit Quality are crucial in reducing the risk of financial statement fraud by maintaining the integrity and reliability of financial statements. Additionally, Financial Stability contributes to agency dynamics that discourage financial statement fraud. Meanwhile, the variable Financial Target did not have a significant effect on Financial Statement Fraud, indicating that the targets set by the company do not directly contribute to the occurrence of financial statement fraud. These results suggest the importance of the role of internal and external audits in overseeing the integrity of financial statements and emphasize the need for financial stability to reduce the risk of financial statement fraud in the transportation sector
The Influence Of Customer Trust And Corporate Reputation On Customer Loyality With Customer Satisfaction As a Moderating Variable at Bank Syariah Indonesia BSI KCP Rumbai Pekanbaru
Full text linkThe presence of PT Bank Syariah Indonesia Tbk (BSI) in the Rumbai area with the aim of optimizing services and synergy with the community in financial transactions according to sharia principles for the local community. In May 2023, BSI customer data was leaked after previously experiencing a ransomware attack. This raises concerns for BSI customers. Customer data leaks are a serious problem that can damage a company's reputation. These concerns can lead to decreased trust and reduced consumer loyalty to the company. This research aims to see the influence of customer trust and company reputation on customer loyalty with customer satisfaction as a moderating variable at BSI Pekanbaru Rumbai branch office. The population in the study were all customers of BSI Rumbai Pekanbaru branch office, totaling 15,858 customers. Meanwhile, the sampling technique uses the Isaac and Michael formula with an alpha of 5%. And a sample of 376 customers was obtained. The data analysis method used is Structural Equation Model (SEM) using SmartPLS software. The test results show that customer trust and company reputation have a significant effect on customer loyalty. Then also customer satisfaction significantly moderates the influence of customer trust and company reputation on customer loyalty. The magnitude of the influence of customer trust and company reputation on customer loyalty is moderated by customer satisfaction at 71.8%