JAWI : Journal of Ahkam Wa Iqtishad
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Ruang Lingkup Asset And Liabillity Management (ALMA)
No full textAn asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effective and efficient management system. Therefore, banks implement ALMA (Asset Liability Management). This writing uses a type/approach method in the form of library research. ALMA is a series of actions and procedures designed to control financial positions. Asset and Liability Management is also to manage risks that may arise in daily business activities which are then specifically designed so that they can optimize income while limiting asset and liability risks by complying with monetary policy and bank supervision. The implementation of asset and liability management in banking institutions, both Islamic and conventional banks, must go through the stages of budget assessment, making income plans, assessing past investment performance, monitoring the distribution of bank assets and liabilities and implementing asset and liability strategies.
An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effective and efficient management system. Therefore, banks implement ALMA (Asset Liability Management). This writing uses a type/approach method in the form of library research. ALMA is a series of actions and procedures designed to control financial positions. Asset and Liability Management is also to manage risks that may arise in daily business activities which are then specifically designed so that they can optimize income while limiting asset and liability risks by complying with monetary policy and bank supervision. The implementation of asset and liability management in banking institutions, both Islamic and conventional banks, must go through the stages of budget assessment, making income plans, assessing past investment performance, monitoring the distribution of bank assets and liabilities and implementing asset and liability strategies
Rekonstrusi Regulasi Harta Bersama Dalam Perkawinan Berbasis Nilai Keadilan Gender
No full textThis 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
Kontekstualisasi Konsep Keluarga Sakinah pada Keluarga Muslim Palestina di Camp Pengungsian Yordania
No full textThe sakinah family is the ideal marriage destination according to the Koran. Various ways were taken to achieve this goal. However, people understand the concept of the Sakinah family differently. Differences in views on the concept of the sakinah family are also found in the thoughts of experts in the commentator of the Koran. This article is the result of doctrinal law research with historical approach and conceptual approach. The results of this study indicate that the meaning of the sakinah concept cannot be separated from the socio-cultural background of the interpreters. Imam Qurtuby and Ibn Kathir represent the context of fiqh in interpreting the sakinah family. The concept of the sakinah family tends to be interpreted as a process of realizing the biological function of the family. Imam Thabaryy became a specific commentator adding social functions in realizing the Sakinah family not only a biological functio
 
Kinerja Auditor Kantor Inspektorat Kabupaten Kampar: Pengaruh Independensi, Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance : Auditor performance in the Kampar District Inspectorate: Influence of Independence, Professionalism, Leadership Style, Organizational Commitment and Understanding of Good Governance
No full textA frequent problem in the era of globalization is the increase in corruption, nepotism, and collusion affecting the people of the world. This is shown by the many findings of BPK examinations of weaknesses in the government's internal control system. In this case, the role of the government's internal auditor is expected to create an effective and sustainable control system. This study aims to determine the partial and simultaneous influence between independence, professionalism, leadership style, organizational commitment, and understanding of good governance on auditor performance at the Kampar District Inspectorate Office. This research is a quantitative research. The population and sample in this study are all auditors and district inspectorate ppupd. Kampar as many as 44 people. The data collection technique used is through questionnaires. The analytical technique used in this study is descriptive statistical analysis. The instrument is tested using validity tests, reliability tests, and normality tests. The data analysis technique used is multiple linear regression analysis. The results showed that understanding good governance has a positive effect on auditor performance. While independence, professionalism, leadership style, and organizational commitment negatively affect auditor performance
The Effect Of Capital Structure, Firm Size, and Inventory Turnover on Profit Growth (Empirical Study of Coal Mining Companies Listed on The BEI in 2021-2023)
No full textThis study aims to determine the effect of capital structure, firm size, and inventory turnover on profit growth. This research is a quantitative research. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange in 2021- 2023. The population in this study amounted to 28 companies, using a purposive sampling method, a sample of 13 companies was determined for 3 years of observation so that the total observation data was 39 reports. Data analysis in this study used panel data regression with the help of Eviews. The processing results are according to the model selection test, concluding the data using a random effect model, while the results of hypothesis testing show that capital structure, firm size and inventory turnover have a significant influence on profit growth. Meanwhile, simultaneously capital structure, firm size and inventory turnover influence profit growth. The result of the adjusted rsquared coefficient of determination is 0.780802. This explains the contribution of the capital structure, firm size and inventory turnover variables in this study explaining 78.08% of the variation in the profit growth variable. Meanwhile, the remaining 21.92% is influenced by other variables not measured in this regression model
Analisis Manajemen Likuiditas dan Manajemen Gap pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022
No full textIndonesia'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.
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
No full textThe 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%
The Effect of Dual Role Conflict and Job Stress on the Performance of Female Employees at the Pekanbaru City Health Office
No full textThe 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
Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022
No full textThis 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
Pengaruh Aspek Keuangan Internal Perusahaan Terhadap Likuiditas Perusahaan Subsektor Media Dan Entertainment Yang Terdaftar Di BEI Tahun 2021-2022
No full textThis 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