bluuebunny/crossref_metadata_2025 huggingface dataset:
A comprehensive review on comparative study of Ayurveda and allopath in management of psoriasis
Authors: Ravi Kumar  , Shalini Saini  , Sumit Kumar Singh  , Akash Kumar  , Sumit Karanwal  , Ravi Shankar Dwivedi  , Aditya Pundir  , Tauheed Malik  , Rao Ubedulla  , Junaid Tantray
Published: January 2023

A common skin disorder called psoriasis causes thickened patches of the skin. Typically, it is discovered to be covered with silvery scales. Although psoriasis is regarded as a skin condition, it is actually the outcome of an immune system dysfunction. Types of psoriasis-Plaque psoriasis (psoriasis vulgaris), Pustular psoriasis, Nail psoriasis, Guttate psoriasis, Flexural psoriasis, Erythrodermic psoriasis. Activated T cells go into the skin from the circulation and lymph nodes and release cytokines (INF, IL-2) that cause pathologic alterations. Other cytokines like TNF- and IL-8 are produced locally by neutrophils and keratinocytes. Keratinocyte proliferation is a result of T-cell generation and activation. Histocompatibility studies show relationships between histocompatibility antigens and HLA-C6, TNF, and IL-3.1) · T-helper ½, · Th17 & Th17 Cytokines, · Dendritic cells, IL-23 and TNF-α. They have many causes that help in develop the psoriasis are · Genetics, · Lifestyle, · HIV, · Microbes, · Medications. They have many treatment therapies are- Topical therapy- · Corticosteroids, · Calcipotriene, Tazarotene.
Bolton analysis in a specific program for orthodontics: NemoCast in comparison with free access programs: Meshmixer and 3d slicer
Authors: Paola Emilia Iñiguez Espinoza  , Johnny Renato Pineda Paredes  , Mauricio Ismael Cordero Beltran
Published: January 2023

Objective: To analyze and compare the results obtained from the Bolton Total and Partial analysis, in the specific orthodontic software in comparison with the results obtained from the open access software. Materials and Methods: Data from 49 people who met the exclusion and inclusion criteria were evaluated. The mesiodistal measurements of the dental pieces of the participants were taken in the following programs: NemoCast, MeshMixer and 3D Slicer, after which the calculation of the Bolton Total and Bolton Partial analysis was performed, the data were entered into a database, and then comparative tables were made in the excel program, and the results between the three programs were directly evaluated. Results: According to the direct True or False analysis method, the tables and graphs presented show that there is a discrepancy between the results of the NemoCast, MeshMixer and 3D Slicer programs, with the latter two having the closest values, and the values with the greatest difference belonging to NemoCast and MeshMixer. Conclusion: The results show that the analysis of the 3 software programs shows that the averages present similar values with a result higher than 78% for the 3 cases. However, there are differences in the review of the individual results and comparisons of the records one by one and this is due to the data entry procedure.
100 Babasahin Para kay Fino: Intervention in the Development of Reading Comprehension
Authors: David Jr. Aguilar Baluarte
Published: January 2023

This study aimed to assess the effectiveness of 100 Babasahin Para kay Fino as an intervention to improve the reading comprehension level of students. Through the intervention of reading and developing the level of understanding of what the students read. The Quasi-Experimental, a group (one group) design pre-test, and post-test (pre-reading assessment and post-reading assessment) was used. The researchers have innovated from a simple reading method to the development of self-made reading materials containing to develop the level of understanding of what the students read. This study has proven that 100 Babasahin Para kay Fino is beneficial at developing students' reading comprehension.
Economically important freshwater fishes infected with fungi causes EUS
Authors: Podeti. Koteshwar Rao
Published: January 2023

The aim of this study was to investigate fungal infections in Channa punctatus and Channa striatus twenty specimens of each species were studied for the presence of fungal infections. Infected fish’s shows clinical signs such as fungal growth on skin, fins, eyes, eroded fins and scales, hemorrhages on body surface and abdominal distension. The ability of aquatic fungi to cause diseases in fish is well known potentially all freshwater fishes their incubating eggs are susceptible to fungal infection. The most common fungal diseases of fish are saprolegniasis, disease caused by Achlya, branchiomycosis, epizootic ulcerative syndrome (EUS). Saprolegniasis is one of the most common infections of freshwater fishes in warm temperature and tropical waters; distributed throughout worldwide. Although there are many reports of different Achlya species infecting fish, there is no consistent and regularly observed clinical condition such as occurs with Saprolegnia. EUS is a seasonal epizootic condition of great importance in wild and farmed freshwater.
Phytochemical screening and larvicidal effects of methanolic leave extract of Ocimum gratissimum on Anopheles species larva in Gombe, Gombe State Nigeria
Authors: Maryam, Mairo Musa  , Isa Shu’aibu  , Alhassan Alkali  , Hamma I. I  , Inuwa Alhaji Umar
Published: January 2023

Mosquito vectors are among the well-known group of insect that transmit a number of deleterious human diseases, which has pose a major public health challenges affecting development of poorest countries in the world. Vector control is therefore an essential requirement in the control of these diseases. The emergence of insecticide resistance and their effects on non-target population and the environment has necessitated an urgent search for development of new and improved vector control methods that are ecofriendly, economical and effective as well as safe for non-target organisms and the environment. The present study aims to access the larvicidal efficacy of Ocimum gratissimum extracts against Anopheles species larvae. The Ocimum (scent) leaf methanolic extract was obtained using a cold method of extraction, the phytochemical investigation was studied using a simple qualitative analysis and a biological test to determine it larvicidal properties as per the WHO standard protocol. The percent yield of the methanolic extract from leaves of Occimum gratissimum was 8.14%. Presence of alkaloids, flavonoids, tannins, steroids, saponins, antraquinones, phenolics and glycosides have been observed. The biological test revealed that the methanolic extract from Occimum gratissimum has remarkable larvicidal properties with an LC50 and LC90 values of 4.28 and 24.40 mg/ml after a period of 72 hours respectively. This may offer great prospective as new control agents against Anopheles spp which is considered a threat to human health in the World especially Nigeria. The Ocimum gratissimum plant extracts tested in our study showed potent larvicidal properties that have potential to be developed as a natural insecticides.
To study the healing effect of Mahagouradya ghrita in the management of non-healing infected wound w.s.r.to Chirakalin dushta vrana: A case study
Authors: Vishwajit Narayan Patil  , Sheela Shankar Kohad
Published: January 2023

Ayurveda is a branch of science which deals with maintaining healthy status and treating the diseased condition of the body. [1] It has eight branches namely Kaya, bala, Graha, urdhwanga, Shalya, Drashta, Jara and Vrushan. In today’s modern world, everyone is less conscious towards the own health. Wound is the discontinuation of the skin. It is neglected due to busy schedule of the people and it attains the severe state. So it is the necessary of the body to heal the wound in well time. The modern science has a vast resource of antibiotics to cure the wound. It also prevents the further inflammation. But at some time, it fails to give the desired result. Here, our Ayurveda plays the vital role and restores the healthy status of skin. In this study, Mahagouradya ghrita varti is applied on the Chirakalin dushta vrana and its effect is assessed as very effective.
Production and evaluation of wine prepared from banana (Saccharomyces Cerevisiae)
Authors: Komal Sadashiv Kandhare  , Rutuja Santosh Gaikwad  , Shubham Santosh Pate
Published: January 2023

The article presents review on potential of wine production from Banana. Traditional alcoholic beverage has become common because of economic issue. This work was aimed to improve production process of alcoholic beverage based banana extract and to evaluate sensory parameters of the obtained alcoholic beverage. Juice was extracted from banana (Musa sapientum) pulp with was inoculated with Baker's yeast (Saccharomyces Cerevisiae)and naturally grown mycelium and held at 30+2'c for 14 days. Banana, a wonderfully sweet fruit with firm and creamy flesh that come prepackaged in a yellow jacket, available for harvest throughout the year consists mainly of sugars and fibers which make it a source of immediate and slightly prolonged energy. When consumed, reduces depression, anemia, blood pressure, stroke risk, heartburns, ulcers, stress, constipation and diarrhea. The physical chemical parameters was determine during the fermentation using a standard procedures like pH , type of alcohol (Luca’s Test ) specific gravity, alcohol content, preliminary phytochemical screening and reducing sugar. Alcohol content of wine is increase with time at specific temperature as increase in sugar concentration.
Formulation and evaluation of herbal nanosuspension of Scoparia dulcis
Authors: Afnan KV  , Jamsheer KA  , Safa Muhammed P  , Raheena KA
Published: January 2023

Background: The aim of this study is to formulate nanosuspension of Scoparia dulcis. This plant species is mainly used as an analgesic, antipyretic, and urinary issues as well as stomach disorders, kidney stones, hypertension, diabetes, and inflammation. In this study alcoholic extracts of Scoparia dulcis are used. The ionic gelation method is the most suitable method to formulate polyherbal nanosuspension. Methods: Herbal nanosuspension was prepared by the emulsion ionic gelation method. Chitosan (CS) is a polymer, and Sodium tripolyphosphate (STPP) is an inorganic compound. Polyethylene glycol (PEG) is used as a stabilizer. Result: The herbal nanosuspension formulations were evaluated for pH, viscosity, and stability. Conclusion: Using optimal nanoparticles herbal nanosuspension is formulated. The F4 formulation has proper viscosity and stability.
Analisis Biaya Volume dan Laba dalam Perencanaan Laba Jangka Pendek
Authors: Nikmah Firda Musfirotun , Rakhmawati Ita
Published: January 2023

Profit planning merupakan salah satu kegaiatan utama untuk menentukan target laba jangka pendek bagi sebuah perusahaan. Salah satu pendekatan utama yang digunakan dalam menyusun profit planning adalah melalui analisis BVL. Penelitian ini bertujuan untuk menganalisis hubungan antara variabel volume penjualan, biaya produksi dan laba yang diperoleh perusahaan untuk menentukan target laba yang. Penelitian ini dilaksanakan di UMKM Konveksi d.Sartika Kudus. Penelitian menggunakan data primer yang diperoleh melalui wawancara langsung dengan manajemen perusahaan dan sekaligus observasi lapangan. Data sekunder diperoleh dari data catatan yang dihasilkan oleh perusahaan. Analisis data menggunkan pendekatan analisis dekriptif kuantitatif berupa analisis CVP, analisis break even point, analisis margin kontribusi dan analisis margin of safety. Hasil penelitian menunjukkan bahwa marjin kontribusi rata-rata sebesar Rp7.431.587,00 dengan  rasio marjin kontribusi sebesar 0,20% mengidentifikasi besarnya presentase pendapatan yang diperoleh untuk menutup biaya tetap. Titik impas yang harus dapat adalah sebesar 423 unit atau sebesar  Rp. 10.425.120,00. Maka entitas harus mampu menjual diatas titik tersebut jika menginginkan target keuntungan.  Sedangkan besarnya marjin of safety rata-rata sebesar Rp. 24.272.379 ,00 atau sebesar 66,22%.  Nilai yang didapat lebih dari rata rata menunjukkan besarnya titik aman sebelum perusahaan mengalami kerugian potensi kerugian.
“PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH, MUDHARABAH, IJARAH, DAN TABUNGAN WADIAH TERHADAP PROFITABISLITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2020”
Authors: Millenia Putri Dinda Arynomi , Abdi Fathuddin , Orinaldi Mohammad
Published: January 2023

ABSTRACT

Penelitian ini bertujuan untuk mengetahui pengaruh tabungan pada Bank Umum Syariah (BUS) terhadap profitabilitas BUS antara tahun 2015 dan 2020. variabel terikat adalah profitabilitas. Informasi yang digunakan dalam penelitian ini adalah informasi sekunder berupa laporan tahunan BUS yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2020. Penelitian ini bersifat deskriptif bersamaan dengan penelitian kuantitatif. Prosedur analisis dalam penelitian ini menggunakan analisis regresi panel yang diolah menggunakan E view 8. Hasil penelitian ini menunjukkan bahwa meskipun pembiayaan murabahah tidak mempengaruhi  profitabilitas BUS Indonesia, pembiayaan mudharabah memang mempengaruhi  profitabilitas BUS Indonesia. , Musyarakah mempengaruhi Profitabilitas BUS di Indonesia, Ijarah Mempengaruhi Profitabilitas BUS di Indonesia dan Tabungan Wadiah Mempengaruhi Profitabilitas BUS di Indonesia dan Tabungan Murabahah, Mudharabah, Musyarakah, Ijarah dan Wadiah secara bersamaan tidak mempengaruhi  profitabilitas Atau secara bersama-sama mempengaruhi profitabilitas BUS di Indonesia.ABSTRACTPenelitian ini bertujuan untuk mengetahui pengaruh tabungan pada Bank Umum Syariah (BUS) terhadap profitabilitas BUS antara tahun 2015 dan 2020. variabel terikat adalah profitabilitas. Informasi yang digunakan dalam penelitian ini adalah informasi sekunder berupa laporan tahunan BUS yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2020. Penelitian ini bersifat deskriptif bersamaan dengan penelitian kuantitatif. Prosedur analisis dalam penelitian ini menggunakan analisis regresi panel yang diolah menggunakan E view 8. Hasil penelitian ini menunjukkan bahwa meskipun pembiayaan murabahah tidak mempengaruhi profitabilitas BUS Indonesia, pembiayaan mudharabah memang mempengaruhi profitabilitas BUS Indonesia. , Musyarakah mempengaruhi Profitabilitas BUS di Indonesia, Ijarah Mempengaruhi Profitabilitas BUS di Indonesia dan Tabungan Wadiah Mempengaruhi Profitabilitas BUS di Indonesia dan Tabungan Murabahah, Mudharabah, Musyarakah, Ijarah dan Wadiah secara bersamaan tidak mempengaruhi profitabilitas Atau secara bersama-sama mempengaruhi profitabilitas BUS di Indonesia.

 

 

Keywords: Profitabilitas, pembiayaan murabahah, musyarakah, mudharabah, ijarah, dan tabungan wadiah.

Keywords: Profitabilitas, pembiayaan murabahah, musyarakah, mudharabah, ijarah, dan tabungan wadiah.
Penerapan Akuntansi Gadai Syariah (Rahn) Pada Pegadaian Syariah Cabang Jelutung Kota Jambi
Authors: Sari Winta , Miftah AA , Syahrizal Ahmad
Published: January 2023

Penelitian ini bermaksud dapat memahami bagaimana penerapan akuntansi rahn, mengetahui kesesuaian penerapan akuntansi Rahn pada PSAK 107, dan memahami faktor yang mempengaruhi benar atau tidaknya penerapan akuntansi gadai syariah pada Pegadaian Syariah Cabang Jelutung Kota Jambi. Jenis penelitian ini merupakan penelitian lapangan (field research). Sedangkan sifat penelitiannya adalah deskriptif kualitatif. Sumber data yang digunakan adalah sumber data primer dan sekunder. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Data yang ditemukan dideskripsikan secara deskriptif dan dianalisis dengan menggunakan pemikiran induktif. Hasil penelitian ini menyimpulkan bahwa penerapan akuntansi gadai syariah (rahn) pada Pegadaian Syariah Jelutung Kota Jambi  telah memenuhi PSAK 107 tetapi tidak seluruhnya, kemudian akad pada pegadaian syariah cabang Kota Jambi menggunakan Mu’nah Akad (pembiayaan jasa atas pemeliharaan barang jaminan di dalam akad rahn). Adapun faktor yang mempengaruhi adalah faktor internal.
Determinan Pengungkapan Islamic Social Reporting (ISR) Perusahaan Manufaktur pada Daftar Efek Syariah
Authors: Hafas Muhammad Mutuah , Putra Rosyid Nur Anggara
Published: January 2023

Penelitian ini memiliki tujuan untuk menguji faktor-faktor yang memengaruhi Islamic Social Reporting (ISR). Adapun faktor yang diuji meliputi ukuran perusahaan, rasio profitabilitas, rasio likuiditas, kepemilikan sukuk, dan financial leverage. Objke penelitian yang digunakan adalah perusahaan manufaktur yang masuk pada di Daftar Efek Syariah (DES) periode 2016-2020. Teknik purposive sampling digunakan dalam pengambilan sampel, dengan sampel terpilih yaitu 70 perusahaan dengan jangka waktu pengamatan 5 tahun, sehingga keseluruhan sampel yang digunakan pada penelitian ini ialah 350 perusahaan sampel. Data penelitian diperoleh melalui situs resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id atau web resmi dari perusahaan terkait. Analisis regresi berganda digunakan untuk melakukan analisis hasil penelitian dengan bantuan program Eviews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap pengungkapan Islamic Social Reporting (ISR), profitabilitas berpengaruh positif signifikan terhadap ISR, likuiditas berpengaruh negatif signifikan terhadap ISR, kepemilikan sukuk dan financial leverage tidak berpengaruh terhadap ISR.
Pengaruh Dana Pihak Ketiga, Kecukupan Modal dan Likuiditas Terhadap Pembiayaan Mudharabah dengan Pembiayaan Bermasalah Sebagai Variabel Moderasi Pada Perbankan Syariah di Indonesia Tahun 2017–2021
Authors: Nurhfidah Nabilah , Sagantha Fitri
Published: January 2023

Penelitian ini bertujuan untuk menganalisis pengaruh dana pihak ketiga, kecukupan modal dan likuiditas terhadap pembiayaan mudharabah dengan pembiayaan bermasalah sebagai variabel moderasi pada perbankan syariah. Populasi dalam penelitian ini dilakukan pada perbankan syariah yang terdaftar di Otoritas Jasa Keuangan dalam bentuk Bank Umum Syariah. Teknik pengambilan sampel menggunakan Purposive Sampling sehingga sampel yang terpilih sebanyak 9 Bank Umum Syariah. Penelitian ini menggunakan metode asosiatif kuantitatif dengan teknik analisis data yang digunakan adalah regresi linear berganda dan moderated regression analysis (MRA). Alat analisis data menggunakan program eviews versi 10. Hasil penelitian secara parsial menunjukan bahwa dana pihak ketiga dan kecukupan modal berpengaruh terhadap pembiayaan mudharabah pada bank umum syariah, sedangkan likuiditas tidak berpengaruh terhadap pembiayaan mudharabah pada bank umum syariah. Hasil penelitian secara simultan menunjukan bahwa dana pihak ketiga, kecukupan modal dan likuiditas berpengaruh secara bersama-sama terhadap pembiayaan mudharabah pada bank umum syariah. Hasil pengujian MRA menunjukan bahwa pembiayaan bermasalah memoderasi dana pihak ketiga terhadap pembiayaan mudharabah dan pembiayaan bermasalah tidak memoderasi kecukupan modal dan likuiditas terhadap pembiayaan mudharabah pada bank umum syariah.
Kesejahteraan psikologis dalam hubungannya dengan kecemasan dan dukungan sosial
Authors: Purwaningsih Indriyati Eko , Sugiarto Ryan , Budiarto Sulistyo
Published: January 2023

Penelitian ini dilatar belakangi oleh adanya indikasi kurangnya kesejahteraan psikologis pada masyarakat. Tujuan dari penelitian ini adalah untuk menguji secara empirik hubungan kecemasan dan dukungan sosial dengan kesejahteraan psikologis pada masyarakat Desa Karang Rejek Kecamatan Wonosari Gunung Kidul Yogyakarta. Metoda pengambilan sampel dilakukan secara accidental sampling. Jumlah sampel 98. Data penelitian dikumpulkan dengan menggunakan Skala: Kesejahteraan Psikologis, Kecemasan  dan Dukungan social. Hasil Uji Validitas isi  menunjukkan  bahwa  ketiga skala yang digunkan menunjukkan bahwa skala tersebut valid, mengukur semua dimensi ukurnya.  Koefisien reliabilitas skala kesejahteraan psikologis rxx1 : 0,821, Skala kecemasan rxx1 : 0,894 dan skala dukungan social rxx1 : 0,879.. Hasil uji hipotesis  yang dilakukan dengan teknik regresi ganda menghasilkan harga F : 25.813, p : 0,000 (p < 0,05).  Penelitian ini menyimpulkan bahwa 1) Hipotesis pertama diterima, terdapat hubungan yang signifikan antara variabel kecemasan dan dukungan sosial dengan kesejahteraan psikologis. Keduanya secara bersama-sama menyumbang sebesar 59,3 % terhadap variabel kriteriumnya. Pengujian hipotesis kedua menghasilkan harga koefisien beta  b : - 0,258, t  : - 2,255, .p : 0, 026 (p<0,05), dengan demikian hipotesis diterima. Selanjutnya pengujian terhadap hipotesis ketiga menghasilkan koefisien beta  b :  0,702, t : 5.158, .p : 0, 000 (p<0,05) dengan demikian dapat disimpulkan bahwa hipotesis diterima. Mengacu pada hasil tersebut, penelitian ini menunjukkan pentingnya mengurangi kecemasan dan meningkatkan dukungan sosial untuk mempertahankan maupun meningkatkan  kesejahteraan psikologis pada masyarakat.
Analisis pengaruh dana alokasi khusus, dana alokasi umum dan pendapatan asli daerah terhadap indeks pembangunan manusia di Sumatera Utara
Authors: Gulo Heniwati , Fitrawaty Fitrawaty , Arwansyah Arwansyah
Published: January 2023

IPM (The Human Development Index) is an indicator in measuring the level of success in improving the quality of human life and determining the rank/level of development of a region. Increasing human resources is also interpreted as increasing the basic capabilities of the population, therefore increasing opportunities to be able to participate in the human development process which requires several basic indices such as spending, education, and health. How is the allocation of regional revenues (Special Allocation Funds, General Allocation Funds, and Local Own Revenue) in the success of human development in matters of infrastructure, health, and education which is one of the important roles of regional regulations in efforts to increase human development. This research was conducted with the aim of knowing "the effect of special allocation funds, general allocation funds and Local Own Revenue on the human development index in North Sumatra Province". Secondary data in the form of panel time series regression data for 2015-2019 from 8 Cities and 25 Regencies in North Sumatra Province was used as a data source by researchers and then analyzed using the FEM (Fixed Effect Model) model. The conclusion that the researchers obtained stated "partially Special Allocation Funds, General Allocation Funds and Local Own Revenue partially have a positive and significant effect on the Human Development Index in North Sumatra Province and simultaneously Special Allocation Funds, General Allocation Funds and Local Own Revenue have a positive effect and significant to the Human Development Index in North Sumatra Province.
ANALISIS EFISIENSI ASURANSI UMUM SYARIAH DAN KONVENSIONAL DI INDONESIA
Authors: Wangi Dina Melati , Darwanto Darwanto
Published: January 2023

Lembaga keuangan terbagi menjadi lembaga keuangan, bank dan lembaga keuangan non bank. Perasuransian merupakan salah satu, lembaga keuangan non bank yang memiliki kinerja paling tinggi. Efisiensi merupakan salah satu indikator untuk melihat kemampuan perusahaan dalam mengelola input untuk menghasilkan output. Tujuan penelitian ini adalah untuk melihat kinerja perusahaan asuransi umum syariah dengan asuransi umum konvensional dalam mengelola input untuk menghasilkan output. Penelitian ini menggunakan metode Stochastic Frontier Analysis (SFA) di mana hasilnya berupa skor berkisar 0-1. Hasil analisis menggunakan Stochastic Frontier Analysis (SFA) menunjukkan bahwa skor efisiensi asuransi syariah lebih rendah dibanding asuransi umum konvensional. Hasil panel Stochastic Frontier Analysis (SFA) menunjukkan bahwa modal, klaim netto, beban administrasi dan umum, dan komisi dibayar berpengaruh terhadap pendapatan, sedangkan aset tidak berpengaruh terhadap pendapatan. Terakhir berdasarkan perhitungan menggunakan independent sample t-test hasilnya menjelaskan bahwa terdapat variasi perbedaan nilai skor efisiensi antara asuransi umum konvensional dan asuransi umum syariah.
PENGARUH KREDIT PERBANKAN KONVENSIONAL DAN PEMBIAYAAN PERBANKAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI INDONESIA
Authors: Syahputra Danil , Ningsih Supiah
Published: January 2023

Penyaluran dana di perbankan memiliki pengaruh yang sangat besar terhadap kehidupan ekonomi masyarakat. Dengan adanya penyaluran dana ke masyarakat baik dari perbankan konvensional maupun perbankan syariah, masyarakat dapat menggunakan dana tersebut untuk kegiatan usahanya baik mikro maupun makro yang berdampak terhadap tumbuhnya perekonomian Indonesia. Penelitian ini memiliki tujuan yaitu untuk menganalisis pengaruh kredit perbankan konvensional dan pembiayaan perbankan syariah terhadap pertumbuhan ekonomi Indonesia selama 10 tahun dari tahun 2009 sampai dengan tahun 2018. Tahapan metode yang akan dipakai dalam penelitian ini adalah diagram alir penelitian, pengumpulan data, studi pustaka, identifikasi masalah, praproses, analisis data (analisis data yang digunakan yaitu regresi linier berganda, uji normalitas, uji asumsi klasik (uji multikolinearitas dan uji autokorelasi), uji statistik (koefisien determinasi (R2), uji F statistik, dan uji t statistik), hasil analisis data, evaluasi akhir, dan pendekatan penelitian. Hasil dari penelitian ini yaitu variabel kredit perbankan konvensional berpengaruh signifikan terhadap variabel Produk Domestik Bruto (PDB) dan variabel pembiayaan perbankan syariah tidak berpengaruh signifikan terhadap variabel Produk Domestik Bruto (PDB). Kemudian variabel kredit perbankan konvensional dan variabel pembiayaan perbankan syariah secara simultan signifikan mempengaruhi variabel Produk Domestik Bruto (PDB).     
PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PEMBERIAN KEUNTUNGAN BANK UMUM SYARIAH
Authors: Irwansyah Rudy , Hidayat Syahrial
Published: January 2023

Pada saat ini perbankan syariah berkembang dengan pesat di Indonesia. Hal ini dapat dilihat dari semakin banyaknya bank-bank syariah di Indonesia dengan semakin berkembanganya Bank Umum Syariah (BUS), Unit Usaha Syariah (UUS), dan Bank Pembiayaan Rakyat Syariah (BPRS). Salah satu bank syariah yang paling berkembang di Indonesia adalah Bank Umum Syariah (BUS) baik dari segi penghimpunan dana maupun dari segi pembiayaan. Pembiayaan yang sering dilakukan oleh Bank Umum Syariah (BUS) adalah murabahah dan musyarakah. Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana pengaruh pembiayaan murabahahah dan pembiayaan musyarakah terhadap pemberian keuntungan pada Bank Umum Syariah (BUS) baik secara simultan ataupun parsial. Tahapan metode yang akan dipakai dalam penelitian ini adalah diagram alir penelitian, pengumpulan data, studi pustaka, identifikasi masalah, praproses, analisis data (analisis data yang digunakan yaitu regresi linier berganda, uji normalitas, uji asumsi klasik (uji multikolinearitas dan uji autokorelasi), uji statistik (koefisien determinasi (R2), uji F statistik, dan uji t statistik), hasil analisis data, evaluasi akhir, dan pendekatan penelitian. Hasil dari penelitian ini yaitu variabel pembiayaan murabahah tidak berpengaruh dan tidak signifikan terhadap variabel Return on Asset (ROA) dan variabel pembiayaan musyarakah berpengaruh signifikan terhadap variabel Return on Asset (ROA). Begitu juga dengan variabel pembiayaan murabahah dan variabel pembiayaan musyarakah secara simultan signifikan mempengaruhi variabel Return on Asset (ROA).            
MENANAMKAN MENTAL ENTREPRENEURSHIP MELALUI INSTITUSI PONDOK PESANTREN (STUDI KASUS PONDOK PESANTREN RAUDLATUZZAHRAH KOLOR SUMENEP
Authors: Anwar Syaiful
Published: January 2023

Entrepreneurship is a very appropriate solution to reduce the growth rate of unemployment in our country. Because the current economic dynamics continue to accelerate and the economic arena requires us to behave creatively and innovatively. China and Japan experienced greater economic growth because the growth rate of entrepreneurs in that country exceeded 14 percent while our country according to President Jokowi was still only 3.01 percent. This really needs an acceleration in creating new entrepreneurs. This research focuses on the cultivation of mental entrepreneurship carried out by Islamic boarding schools where this institution is the oldest Islamic educational institution in Indonesia. There are two issues that the writer wants to examine further; 1) The role and strategy of the pesantren in this case the priest in instilling mental entrepreneurship in the students. 2) Constraints faced in an effort to instill mental entrepreneurship in a boarding school. The results of this study: 1) there are three strategies applied by pesantren in this case the priest in instilling mental entrepreneurship namely; counseling services and integration into extracurricular activities, self-development, and changes in learning from theory to entrepreneurship practices. 2) constraints faced; the theory applied is still not systematic, the existing facilities are not sufficient enough, and unfocusedness in learning because they still have to divide their time to study religion more.
STRATEGI PENYELESAIAN PEMBIAYAAN BERMASALAH: TINJAUAN ASPEK HUKUM (Studi Pada BPRS di Provinsi Daerah Istimewa Yogyakarta)
Authors: Yasin Rozaq M , Muhammad Rifqi
Published: January 2023

Strategi penyelesaian pembiayaan bermasalah dilakukan melalui dua jalur yaitu jalur non-litigasi maupun litigasi. Jalur non-litigasi (kekeluargaan) bisa dilakukan dengan penagihan, restrukturisasi, hapus buku atau tetap menjaga pertumbuhan pembiayaannya. Jika jalur non-litigasi tidak mencapai kesepakatan dan tidak bisa menyelesaikan pembiayaan bermasalah maka BPRS bisa menempuh jalur litigasi yang lebih mempunyai kekuatan hukum mengikat antar pihak.

Penelitian ini merupakan penelitian dekriptif kualitatif dengan menggunakan penelitian lapangan (field research). Subjek penelitian yang digunakan untuk penelitian ini adalah BPRS yang ada di Provinsi Daerah Istimewa Yogyakarta.  Data diperoleh dari wawancara kepada pihak terkait, observasi laporan keuangan dan studi dokumentasi berkaitan dengan proses penyelesaian pembiayaan bermasalah beserta jurnal-jurnal ilmiah terkait.

Hasil penelitian menunjukkan bahwa ketika jalur non-litigasi atau jalur kekeluargaan tidak mencapai kesepakatan antara BPRS dan nasabah, maka BPRS bisa melanjutkan dengan menempuh jalur hukum yaitu dengan mengajukan gugatan sederhana untuk nilai gugatan kurang dari 200 juta. Adanya aturan Perma baru tentang Gugatan Sederhana menjadi salah satu alternatif yang bisa digunakan BPRS dalam menyelesaikan pembiayaan bermasalah terhadap perkara cidera janji (wanprestasi) dan/atau perbuatan melawan hukum yang dilakukan nasabah. BPRS perlu mempelajari tata cara pengajuan Gugatan Sederhana yang bisa menjadi solusi lain dalam menyelesaikan permasalahan wanprestasi nasabah yang menyebabkan tingginya angka NPF.
PENGARUH INFORMASI COVID-19 MELALUI MEDIA SOSIAL TERHADAP PERILAKU KONSUMEN
Authors: Saputri Oktoviana Banda , Huda Nurul
Published: January 2023

Penelitian ini bertujuan untuk mengetahui pengaruh informasi wabah Covid-19 di media sosial dengan perilaku konsumen muslim sebagai bagian dari proses pertimbangan sebelum menentukan keputusan konsumsi. Faktor-faktor perilaku konsumen yang digunakan yaitu faktor budaya (X1), sosial (X2), pribadi (X3) dan psikologi (X4) sebagaimana teori. Metode yang digunakan untuk pengumpulan data adalah kuesioner menggunakan skala Likert dan pengolahan data menggunakan analisis regresi logistik biner dan analisis deskriptif. Berdasarkan analisis dan pengolahan data, diketahui bahwa keempat faktor mempengaruhi perilaku konsumen secara positif. Berdasarkan pengolahan parameter secara individual, faktor budaya (X1) memiliki pengaruh positif dan signifikan, sedangan ketiga faktor lainnya (sosial, pribadi dan psikologi) berpengaruh positif namun tidak signifikan terhadap keputusan konsumsi. Dapat disimpulkan bahwa terjadi kenaikan konsumsi bagi konsumen muslim dengan adanya informasi wabah Covid-19 tetapi kenaikan tersebut dinilai tidak signifikan. Hal ini sejalan dengan teori rasionalitas konsumen muslim yang mengutamakan konsumsi pertengahan dan tidak berlebihan.
ANALISIS MASLAHAH: PASAR MODAL SYARIAH SEBAGAI INSTRUMEN INVESTASI DI INDONESIA
Authors: Batubara Yenni
Published: January 2023

The Capital Market is one of the investment instruments that is of interest to the public. The development of the capital market in Indonesia is not only developing conventionally, but also in sharia. Investing in the capital market in Indonesia is supported by people who in fact are Muslim towards investment instruments that comply with sharia principles. The capital market drives significant capital market growth. This study aims to look at the benefit of the capital market with normative research methods, and with descriptive data analysis techniques. From the results of the analysis conducted, it can be concluded that doing economic benefit by providing the capital market as an investment instrument in Indonesia can handle speculative practices and other practices that are not in accordance with sharia principles in capital market operations. The affirmation of the rule of law governing transactions in the capital market also fosters the Islamic capital market. For economic goals that are implemented, the benefits for the emite and investors. In addition to the benefits of the parties to the transaction, this will also encourage economic growth in accordance with the growth of the Islamic capital market in Indonesia.
PERAN LAZISMU JAWA TIMUR MEMBENTUK MASYARAKAT MANDIRI DALAM MENGHADAPI PANDEMI COVID-19
Authors: Karback Fauzan , Zidni Muhammad Tsabat , Lama'ah Lama'ah , Pimada Laila Masruro
Published: January 2023

Abstract

This study aims to provide recommendations on productive zakat programs by Lazismu East Java from the results of the analysis of the poverty problem due to the COVID-19 pandemic with the potential possessed by Lazismu East Java. This type of research is a qualitative approach using quantitative methods so that the data information obtained through data sourced on the official website page, previous research, information that contains facts. There are three things that will be given in economic empowerment activities during the COVID-19 pandemic, namely capital, motivation, and training. Products produced in the implementation of community empowerment programs are dry food, frozen food, and cloth masks. Researchers chose the Cooperative as the seller of the finished goods that have been produced by mustahiq from the results of empowerment. Researchers choose the type of mustahiq namely poor and poor because the income level is relatively down. Researchers suggest that there be collaboration between Lazismu East Java and the community.

Keywords: Lazismu East Java, Pandemic COVID-19, and Productive Zakat

 

 

Abstrak

Penelitian ini bertujuan untuk memberikan rekomendasi program zakat produktif oleh Lazismu Jawa Timur dari hasil analisis masalah kemiskinan akibat pandemi COVID-19 dengan potensi yang dimiliki oleh Lazismu Jawa Timur. Jenis penelitian ini adalah pendekatan kualitatif dengan menggunakan metode kuantitatif sehingga informasi data diperoleh melalui data yang bersumber pada halaman situs web resmi, penelitian sebelumnya, informasi yang mengandung fakta. Ada tiga hal yang akan diberikan dalam kegiatan pemberdayaan ekonomi selama pandemi COVID-19, yaitu modal, motivasi, dan pelatihan. Produk yang dihasilkan dalam implementasi program pemberdayaan masyarakat adalah makanan kering, makanan beku, dan masker kain. Peneliti memilih Koperasi sebagai penjual barang jadi yang telah diproduksi oleh mustahik dari hasil pemberdayaan. Peneliti memilih jenis mustahiq yaitu miskin dan miskin karena tingkat pendapatannya relatif turun. Peneliti menyarankan agar ada kolaborasi antara Lazismu Jawa Timur dan masyarakat.

Kata Kunci: Lazismu Jawa Timur, Pandemi COVID-19, dan Zakat Produktif
POTENSI ASURANSI SYARIAH DI SUMATERA UTARA
Authors: Yusrizal Y , Lubis Fauzi Arif
Published: January 2023

This study aims to analyze the influence of product development variables, market expansion and market share on the potential of sharia insurance in North Sumatra Province, and also to establish a development strategy model in the Sharia insurance industry. This research uses quantitative descriptive statistic research approach and also strategy development approach with SWOT analysis model. The population in this study is the people of North Sumatra with the model of withdrawal of stratfikasi samples by taking several districts / cities in the Province of North Sumatra, namely Medan, Binjai, Deli Serdang, Sibolga, Pematang Siantar and Padangsidempuan. Product development variable regression coefficient of 0.469; this means that if the insurance company develops the product will experience an increase of one unit, then the potential of sharia insurance will increase by 0.469 units The coefficient of variable regression of market expansion is 0.892; this means that if the market share increases by one unit, the potential meal of Sharia insurance will increase by 0.892 units The coefficient of variable regression of market share is 0.048; this means that if the market share increases by one unit, The Potential meal will increase by 0.048 units assuming other independent variables of fixed value. Sharia insurance product development strategy model in North Sumatra with SWOT analysis approach is located in Quadrant 1 (Aggressive). Where it has a good value weight in the internal environment at the position of strength (Strength) and the weight of value in the external environment is good at the position of opportunity (Opportunity). It can be concluded that if the SWOT diagram is in quadrant 1 (Aggressive), it shows sharia insurance companies in northern Sumaetra Province have opportunities and many forces that encourage the use of these opportunities. Quadrant 1 supports an aggressive (growth oriented strategy).
ANALISIS MEKANISME AUDIT PEMBIAYAAN PADA BANK SYARIAH
Authors: Nasution Muhammad Lathief Ilhamy
Published: January 2023

The development of Sharia Bank depends on the role of its customers which regularly rises in terms of its number whether it shows less significance. Sharia Bank runs its business under the principle of sharia making it should be relevant and stick to the sharia itself. The operation is closely monitored by The Board of Sharia Monitoring (DPS) tasked to monitor and suggest to the management in ensuring that the bank operates under strict sharia rule so as to convince the customers that they are also stick to it. By the end of each year, DPS releases its internal report along with external auditor report. These reports are useful for financial report users who are stick to the religious values as a guarantee and convincing them that all financial transaction of the bank has operated under the sharia law. The examination is conducted by an external auditor who are qualified in managing accounting. This may rise a question whether it is relevant that “conventional” auditor examined and generating examination report for an Islamic organization (including for Sharia Bank) despite its professionalism and competence.

 
PENGARUH CHARACTER, CAPACITY, CAPITAL, CONDITION DAN COLLATERAL TERHADAP KEPUTUSAN PEMBERIAN PEMBIAYAAN PADA PT BANK SUMUT DIVISI USAHA SYARIAH
Authors: Kumala Rahima , Sugianto S , Ridwan Muhammad
Published: January 2023

This study aims to determine how much influence the character, capacity, capital, condition and collateral have on the decision to provide financing at PT. SUMUT Bank Syariah Business Division. The research approach used is a quantitative research approach. The sample in this study were employees of PT Bank SUMUT Syariah Business Division who are domiciled in Syariah Branch Offices and Syariah Branch Offices related to the process of providing financing and the number of samples taken was 82 people. The instrument used to obtain data was a questionnaire using a Likert scale. This study uses multiple linear analysis. Supported by the validity and reliability tests, the classical assumption test, the t test and the f test using the SPSS version 22 software. The results of this study indicate that simultaneously, the variable character, capacity, capital, condition and collateral have a significant effect on the decision to provide financing at PT. Bank SUMUT Syariah Business Division and partial test results show that all independent variables, namely character, capacity, capital, condition and collateral have a significant effect on the decision to provide financing at PT Bank Sumut the Syariah Business Division.
ARGUMEN KEPEMILIKAN LUBUK LARANGAN DALAM PERSPEKTIF FIKIH MUAMALAH
Authors: Nasution Juliana , Marliyah M , Nst Muhammad Idris
Published: January 2023

Fish in the river are mubahah goods that do not belong to anyone so that everyone can have them perfectly (milk at-tamm) by hunting them (ishthiyad). However, in  the lubuk larangan case, local villagers forbade people from anywhere to hunt fish at that location, with any fishing gear, for a certain period. They also release fish seeds there and then ask for some payment when harvesting the forbidden river for those who want to hunt fish. This article aims to describe the problems in the lubuk larangan case related to the practice of muamalah jurisprudence using qualitative methods with a fiqh-empirical approach. The results invite us to discuss how the fiqh of muamalah reviews the prohibition on hunting fish in the lubuk larangan area, the release of fish seeds in the prohibition area and their ownership status, and the transaction costs of fish hunting in the lubuk larangan area.
PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN
Authors: Husna Asmaul - , Edi Sarwo - , Astuty Widia - , Sari Maya -
Published: January 2023

This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.
INDONESIAN ECONOMIC DIVERSIFICATION AS AN EMERGING MARKETS COUNTRY TO DRIVE ECONOMIC GROWTH
Authors: Hasan Zulfikar
Published: January 2023

Indonesia's economic growth as an emerging market country can be determined from various variables to be measured. For this study, the authors take the variables of economic growth, infrastructure development, regional economic development, and Special Economic Zones to encourage economic diversification. Economic diversification is needed to increase regional income and increase economic growth, in addition to reducing poverty and creating job opportunities. Economic diversification needs to be done with various policies that can have a good impact on society, one of the most important things to do is improve good infrastructure, especially in rural areas. Most researchers have raised the theme of economic growth by linking poverty levels, but the authors are very interested in linking with infrastructure, regional economies, and also special economic zones. The research used in this paper combines qualitative and quantitative research, where qualitative research looks at the policies that have been and will be made by the central government to support economic diversification. Meanwhile, quantitative research relates more to the effect of economic growth with infrastructure and regional budgets. The results of the author's research indicate that there is a close relationship between economic growth and infrastructure development, where there is a positive relationship between these two variables. Meanwhile, for regional economic development, the central government has provided a stimulus that continues to increase every year. Special Economic Zones are also built based on budget rather than APBN and APBD according to budget optimization from the government.
URGENSITAS, KEADILAN DAN MAQASID SYARIAH PADA MERGER BANK SYARIAH
Authors: H Abd. Akram , Sukmadilaga Citra , Nugroho Lucky
Published: January 2023

This study aims to analyze the merger process of Islamic banks in Indonesia from the aspect of urgency, conformity with sharia principles, and maqasid sharia. The method used is descriptive quantitative by using secondary data as a basis for research analysis. Furthermore, the discussion of this research is limited by the formulation of the problem, which includes (i) What is the urgency of the merger of Islamic banks in Indonesia?; (ii) How is the suitability of the merger of Islamic banks in Indonesia with sharia principles?; (iii) What are the benefits of a sharia bank merger in Indonesia from the perspective of maqasid sharia?. Based on the study results, the current Islamic bank merger process is still at an early stage and needs strategic steps further, especially how to increase the market share of Islamic banks and the implementation of justice aspects in the merger process. Therefore, the merger process must also benefit the internal employees of Islamic banks whose banks have been merged and for the Islamic banking industry so that there is no monopoly on Islamic financial services.
ANALISIS KINERJA BANK BCA SYARIAH BERDASARKAN METODE RGEC DAN ISLAMICITY PERFORMANCE INDEX
Authors: Harahap Rahmat Daim , Harmain Hendra , Siahaan Hasna Hidayah
Published: January 2023

This study aims to review the performance of Bank BCA Syariah through the method measurement that has beeb stipulated in Bank Indonesia Regulation Number 13/1/PBI/2011 concerning the bank soundness rating system using the RGEC and islamicity performace index method. Researcher data that used quantitative data derived from secondary data on financial statements in Bank BCA Syariah 2016-2019. The data analysis in this study resulted in the level of the health of BCA Syariah banks in 2016-2019 is ranked composite 1 in the “Very Healthy” category. This proves that the BCA bank Sharia is able to  face the influance of competition. Different, on the method islamicity performance index of BCA Syariah bank is in Good Enough condition it is clear from the ratio of zakat performance index and EDR net profit which is still in the poor category.
STRATEGI INKUBASI BISNIS STARTUP MAHASISWA IPB MELALUI PEMBIAYAAN SYARIAH BPRS BOTANI DENGAN PENDEKATAN ANP-SWOT
Authors: Ranatama Raul
Published: January 2023

The high level of education in Indonesia can be seen by IPB and BPRS Botani by creating a business incubation program for students. The purpose of this research is to analyze internal and external factors and identify strategic priorities for the IPB students' business development through BPRS Botani sharia financing. This study uses the ANP–SWOT method. The results show that strength is the main priority in incubating the IPB students' startup business through BPRS Botani sharia financing. Strengths, weaknesses, opportunities, and threats variables are most influenced by IPB's experience and ability (professionalism) in managing business incubators. Many BPRS human resources are inexperienced in providing student business financing, creative economy programs that can support startup development programs, and the difficulty dividing time between main tasks and business inventory when involving lecturers or other campus human resources. The most preferred strategy to be applied is professionalism and experience to increase trust and common perception in realizing the ideal business.