scholarly journals Tinjauan Hukum Islam Terhadap Terjadinya Fluktuasi Harga Saham dan Pengaruh Pada Perusahaan Perbankan

2021 ◽  
Vol 5 (2) ◽  
pp. 152-159
Author(s):  
Bima Pangestu
Keyword(s):  
Stock Exchange ◽  
Business Activity ◽  
Economic Law ◽  
Sharia Law ◽  
Islamic Economic ◽  
A Company ◽  
The Way

Islam recommended that all people work and earn a living to meet the needs of themselves and their families. Working for a living in Islam was likened to or equated with people who jihad in the way of Allah. Sharia law strongly recommends investing in halal profit. One form of investment was the sale and purchase of shares, which was a form of cooperation with other parties to obtain profits. Stocks were commodities or assets that can be traded on the stock exchange. Buying and selling shares was nothing new in this country. Transactions such as the stock exchange were regulated and the system was well organized. Buying and selling shares were one of the various types of trading transactions. Buying and selling in an Islamic economy was a business activity that can be seen in many ways, such as fiqh mu'amalah (Islamic economic law). Buying and selling securities showed that someone had ownership of the assets of a company was certainly allowed as long as it is following sharia principles, excluding elements of maysir and so on.

scholarly journals The Islamic Economic Law Perspective on Sharia Mutual Fund Investment

2020 ◽  
Vol 20 (2) ◽  
pp. 181-194
Author(s):  
Risfiana Mayangsari
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Islamic Law ◽  
Stock Exchange ◽  
Investment Activity ◽  
Investment Policies ◽  
Economic Law ◽  
Positive Law ◽  
Islamic Economic ◽  
Fund Investment

Abstract: The tendency of Indonesian people to invest, which has recently been increasing, has made these people more selective in determining their investment choices and goals. One of the choices of Indonesian people in investing is sharia mutual funds. Because fundamentally sharia mutual fund investment does not violate the boundaries of sharia and remains in the corridor of Islam, thus investment activity is a form of muamalah (civil) activity in Islam. So, this article aims to explain Islamic mutual fund investment in the perspective of Islamic economic law. This article is based on library research; the data in this study is documentary data in the form of books, articles and notes related to the theme of Islamic mutual funds investment in the perspective of Islamic economic law. So, the conclusion is that Islamic mutual funds in the management and investment policies refer to Islamic law. Regulations for sharia mutual funds in Indonesia are contained in positive law, both conventional and those based on sharia principles are the same, namely regulated in Law No. 8 of 1995 concerning the Capital Market and technical regulations in the form of Government Regulations, Decree of the Minister of Finance, and regulations issued by Bapepam and regulations issued by the Stock Exchange as Self Organitation Regulatory, Fatwa of the National Sharia Council No.20 / DSN-MUI / IV / 2001 regarding Islamic mutual funds. Keywords: Investment, mutual funds, sharia law.   Abstrak: Kecendrungan masyarakat Indonesia dalam berinvestasi yang akhir-akhir ini semakin meningkat, menjadikan masyarakat tersebut lebih selektif dalam menentukan pilihan dan tujuan berinvestasi. Salah satu pilihan masyarakat Indonesia dalam berinvestasi adalah reksadana syariah. Karena, secara fundamental investasi reksadana syariah tidak melanggar batasan syariah dan tetap pada koridor Islam, sehingga dengan demikian kegiatan investasi tersebut merupakan bentuk kegiatan muamalah (keperdataan) dalam Islam. Maka artikel ini bertujuan untuk menjelaskan investasi reksadana syariah daam perspektif hukum ekonomi syariah. Artikel ini berbasis penelitian pustaka, data dalam penelitian ini adalah data dokumentasi berupaka buku-buku, artikel, dan catatan-catatan yang berhubungan dengan tema investasi reksadana syariah dalam perspektif hukum ekonomi syariah.  Maka, kesimpulnnya adalah reksadana syariah dalam pengelolaan dan kebijakan investasinya mengacu pada syariat Islam. Pengaturan reksadana syariah di Indonesia tertuang dalam hukum positif, baik yang konvensional maupun yang berdasarkan Prinsip syariah adalah sama yaitu diatur dalam Undang-Undang No. 8 Tahun 1995 tentang Pasar Modal dan peraturan teknis berupa Peraturan Pemerintah, Keputusan Menteri Keuangan, dan peraturan-peraturan yang dikeluarkan oleh Bapepam dan peraturan-peraturan yang dikeluarkan oleh Bursa Efek selaku Self Organitation Regulatory, Fatwa Dewan Syariah Nasional No.20/DSN-MUI/IV/2001 tentang reksadana syariah. Kata-kata kunci: Investasi,  reksadana, hukum syariah.

The Ottoman Berats of the Greek Orthodox Patrirach of Jerusalem (1872–1931)

2015 ◽  
Vol 14 (2) ◽  
pp. 189-201
Author(s):  
İhsan Satış ◽  
Muhammed Ceyhan
Keyword(s):  
Public Law ◽  
Greek Orthodox ◽  
Domestic Relations ◽  
Sharia Law ◽  
Executive Authority ◽  
The Way

Ottoman Berats (charters 1 1 The authors prefer to use the term Berat, a Turkish expression which is also used extensively in the literature. The term ‘charter’ has more institutional meaning and since each Patriarch received its own specific Berat so the word charter does not give the full meaning. ) were official documents issued by Sultans delineating the tasks, powers, exemptions and concessions granted to Greek Orthodox Patriarchs to be the applicable within the jurisdiction of the Patriarchs. The Berat also showed that the Patriarch was elected by the Synod and approved by the Sultan. A Patriarch who did not have Berat could not perform his duties or exercise executive authority. This article critically examines the Berats of the Greek Orthodox Patriarch of Jerusalem in the period 1873–1931. These Berats are analysed in terms of their contents as well as in connection to the way non-Muslims were subject to rules which applied to the domestic relations of the Greek Orthodox community and to public law areas which came within the scope of Sharia law.

Dari Idealisme ke Pragmatisme: Pergeseran Paradigma dalam Pengembangan Hukum Ekonomi Syariah di Indonesia

2020 ◽  
Vol 14 (2) ◽  
pp. 191-210
Author(s):  
Addiarrahman Addiarrahman ◽  
Illy Yanti
Keyword(s):  
Focus Group ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Business World ◽  
Key Informants ◽  
The Public ◽  
Financial Products ◽  
Legal Consideration ◽  
Economic Law ◽  
Islamic Economic

This study seeks to understand the pragmatism of the development of sharia economic law, and its implications for Islamic financial products in Indonesia. The data comes from the results of interviews and focus group discussions with key informants from academics, practitioners, authorities, and the public. This research finds that pragmatism in the development of Islamic economic law is an approach that still dominates the DSN-MUI fatwas. The pragmatism style used is complex-eclectic pragmatism which is represented through makhārij al-fiqhiyyah, which is to choose a mild opinion by sticking to the strongest method or also called "taysīr al-manhajī". The use of this method is intended to ensure that the fatwa is truly able to answer the needs of the business world, as well as being in line with sharia principles. DSN-MUI also does not use maslahah as a legal consideration in a free or liberal way. Rather, it returns maslahah in consideration of the method, so that it is permissible to use the bay’ al-'inān contract only in a forced state (ḍarurah).

Comparative Study Of Islamic Economic Law And The Capitalist

2018 ◽  
Vol 16 (2) ◽  
pp. 104
Author(s):  
Tesa Mellina ◽  
Mohammad Ghozali
Keyword(s):  
Economic System ◽  
Capitalist System ◽  
Economic Problems ◽  
Economic Law ◽  
The Poor ◽  
Economic Practice ◽  
The World ◽  
Islamic Economic ◽  
Economic Injustice ◽  
Islamic Values

The implementation ofthe capitalist system has eliminated the Islamic values in economic practice. After the financial crisis hit the world, the capitalist system reaped many questions and its greatnessbegins to be doubted. The capitalist system implementationprecisely creates new problems in the economy. The concept of individualism which is the main key in capitalist practice only creates economic injustice and misery of the poor. The only economic theory that is expected as a light in dealing with economic problems is an economic system that is able to create justice,the welfare of all parties and blessings both the world and the hereafter. The theory is the Islamic economics which in practice is inseparable from Islamiceconomic law. Islamic economic law that underlies the Islamic economic system is totally different from the capitalist economic system.Keywords: Islamic Economic Law; Islamic economics; Capitalist Economy

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani
Keyword(s):  
Decision Making ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
A Company ◽  
Future Plans

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study was 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR, and ROA gave significant effects on changes in Banks profit so that Banking Companies performances can be measured. Keywords: CAR, LDR, ROA, Profit

The Influence of Human Capital on Financial Performance and Corporate Value

2019 ◽  
Vol 10 (1) ◽  
pp. 47-56
Author(s):  
MULYANINGTYAS MULYANINGTYAS
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Learning Experience ◽  
Vital Role ◽  
Knowledge Capital ◽  
Corporate Value ◽  
Descriptive Approach ◽  
A Company

Human Capital (HC) reflects the knowledge capital of employees of an organization. In this era there was a huge changes in the economic field where human capital would be a factor of production that has a vital role. One way to increase human capital for companies is to increase expertise through learning experience programs. Profitability is a reflection of the financial performance of a company and a company that is well aware of the management of Human Capital, because the good and bad of Human Capital will affect the company's financial position directly and affect the company's profitability in the end. This study aims to determine whether the influence of human capital on firm value with financial performance as an intervening variable in the banking companies on the IDX registered in 2012-2016. This study uses two approaches, namely descriptive approach and explanatory approach. The technique of determining the sample of this study was purposive sampling carried out on banking companies which during 2012 to 2016 were listed on the Indonesia Stock Exchange.

The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Z Score ◽  
Quality Of Accounting Information ◽  
Independent Variable ◽  
A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO

2021 ◽  
Vol 23 (1) ◽  
pp. 108-126
Author(s):  
Laras Mei ◽  
Nanik Kustiningsih ◽  
Rizalnur Firdaus
Keyword(s):  
Business Activity ◽  
Manufacturing Companies ◽  
A Company

Abstract Inventory is one of the important things for a company, this isbecause most of the assets owned by the company are located on theinventory account side. For trading and manufacturing companies,inventory can be said to be the life or heart of the business, because thecompany's main business activity comes from the availability of inventorystocks. Therefore, the application of inventory accounting inmanufacturing companies is necessary to avoid the occurrence of OverStock (OS) or Out Of Stock (OOS). The purpose of research at PT AgungBumi Agro is to find out whether the application of PT Agung Bumi Agro'sinventory accounting is in accordance with PSAK No. 14 Revised of 2015.This research was conducted by comparing the process of implementingPT Agung Bumi Agro's inventory accounting with the applicableprovisions of PSAK No. 14 Revision of 2015. The results obtained in thisstudy explain that the inventory accounting income at PT Agung BumiAgro is good in terms of inventory definition, inventory measurement,recognition as expense and disclosure of inventories have beenimplemented in accordance with PSAK No. 14, 2015 Revision.Keywords : Inventory; PSAK No 14, 2015 Revision; InventoryValuation; Inventory Recording

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

scholarly journals The Principles of Law of Negligence as Causes of Compensation in the Sharia Economic Law in Indonesia

Al-Ulum ◽  
2019 ◽  
Vol 19 (1) ◽  
pp. 53-78
Author(s):  
Asyari Hasan ◽  
Alimin Alimin ◽  
Rizal Fahlefi ◽  
Desmadi Saharuddin
Keyword(s):  
Financial Institutions ◽  
Careful Consideration ◽  
Legal Principles ◽  
Economic Law ◽  
Positive Law ◽  
Islamic Financial Institutions ◽  
Islamic Economic

This study discusses what are the concepts of legal principles of negligence as a cause of compensation contained in the positive Indonesian Islamic economic law concerning the implementation of contracts for Islamic financial institutions that are studied in a qualitative-normative exploratory manner. This study indicates that there are six legal principles of negligence as a cause of compensation in the positive law of Indonesian sharia economy, namely: 1) carried out with careful consideration, 2) carried out appropriately, 3) carried out carefully, 4) business activities may not exceed permitted limits, 5) business activities must be in line with the provisions stipulated in the contract (not violating the agreement), and 6) negligence classified as intentional negligence and accidental negligence. While the legal principles of negligence contained in conventional law are currently more complete (11 principles of negligence) than those contained in the positive law of sharia economy (only 6 principles)

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