Jurnal At-Tamwil: Kajian Ekonomi Syariah https://ejournal.uit-lirboyo.ac.id/index.php/perbankan <p>The focus of this journal examines research in the field of Islamic economics, both literacy research or field research. The scope of journal studies includes economic education, business, finance, banking, management, Islamic financial institutions, economic law, fiqh muamalah, economic hadith, Ziswaf, taxes, dtc.</p> en-US ammar.kukuh@gmail.com (Ammar Kukuh) tantrigirl66@gmail.com (Sutantri) Sun, 27 Aug 2023 12:18:17 +0700 OJS http://blogs.law.harvard.edu/tech/rss 60 Studi terhadap BSI Kantor Cabang Arifin Ahmad Pekanbaru : Peran Perbankan Syariah dalam Membantu Perusahaan Kecil dan Menengah https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4210 <p><em>The purpose of this study is to find out how Islamic banking helps small and medium businesses at the BSI Arifin Ahmad Pekanbaru branch office. This research is classified as field research, and the approach used is a qualitative descriptive approach. This study uses a purposive sample selection method, which means that the sample selection is based on the research topic. The results of the study show that the BSI Arifin Ahmad Pekanbaru branch office has carried out empowerment through financing, consulting on business development, business guidance through seminars, and comparative studies with similar businesses that have developed and reduced poverty. Of the 10 customers surveyed, 7 said that their business had increased since BSI implemented the empowerment role, while 3 others said that their business had not increased.</em></p> Irwandi Copyright (c) 2023 Jurnal At-Tamwil: Kajian Ekonomi Syariah https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4210 Fri, 25 Aug 2023 00:00:00 +0700 Analisis Laporan Keuangan Sebagai Penilaian Kinerja Keuangan PT Indofood Sukses Makmur Tbk https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4322 <ol start="2022"> <li><em> Indofood Sukses Makmur Tbk is one of the largest companies in Indonesia in the food industry with its business units engaged in food management. The rapid development of PT Indofood Sukses Makmur's business activities certainly requires investors and creditors as a source of funding. Both need to analyze the company's financial statements as a reference source of company financial health information. Based on the financial reports of PT Indofood Sukses Makmur Tbk for the period 2018 to 2022 there has been an increase in fluctuations even though in 2020 to 2021 Indonesia was hit by the covid 19 pandemic. This type of research is quantitative descriptive research with data sources of PT Indofood Sukses Makmur's financial reports as of December 31 of the year 2018 to 2022. The first result, the assessment of the financial performance of PT Indofood Sukses Makmur based on analysis of liquidity ratios using the current ratio, obtained that the value of the current ratio from 2018 to 2022 experienced fluctuating conditions but was still in the very good category, namely above number 1. Second, the results solvency ratio analysis using the Debt to Asset ratio (DAR), it was found that the DAR values ​​from 2018 to 2022 were in the very good category, namely proficient under number 1. Third, profitability ratio analysis using the Return of Equity (ROE) ratio, it was found that the ROE value from 2018 to 2022 experiencing fluctuating conditions but still in the efficient category.</em></li> </ol> Imma Rokhmatul Aysa Copyright (c) 2023 Jurnal At-Tamwil: Kajian Ekonomi Syariah https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4322 Mon, 02 Oct 2023 11:04:11 +0700 Praktik Jual Beli Bahan Bangunan Dengan Sistem Pembayaran Tempo (Istijrar) Dalam Perspektif Ekonomi Islam https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4323 <p><em>Qualitative research is the background design in this study. The subjects in the study were owners, employees and consumers of UD. Hamura Terang East Klampis district Klampis Bangakalan Regency. Data collection uses three types, namely; interviews, observation, and documentation. While the methods used to analyze data include; Reduction, Display, and Conclusion. The results of this study state that the sale and purchase of building materials with a tempo payment system (Istijrar) at UD. Hamura Terang Klampis Timur is a category of buying and selling that occurs between the shop and consumers in the process of ordering commodity goods made directly to the shop. The commodity ordered will be sent after the consumer has paid a down payment of 20% and both parties have agreed on the time of repayment. In the payment process that is done in tempo maximum time limit of one month will be given. The price offered has no difference between the purchase in cash or in tempo. The transaction is with a tempo payment system (Istijrar) carried out at the UD. Hamura Terang Klampis Timur is in accordance with the existing provisions in the Islamic Economic order and is a form of Ba'i Istijrar or Ba'i Bitsaman Ajil contract transactions.</em></p> Rahmat, Musdalifah, Galuh Mustika Argarini Copyright (c) 2023 Jurnal At-Tamwil: Kajian Ekonomi Syariah https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4323 Mon, 02 Oct 2023 11:22:35 +0700 Training Making Videos based on Digital Media Content to Improve Promotion Skills of Tourism Village Managers https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4469 <p>Life in this digital era is greatly influenced by technological advances. The sheer volume of technology shows that humans and technology cannot mix. In the 5.0 era, there is the idea that technology will work together with humans to improve the quality of life. One area that will benefit from the community is tourism. To increase tourism promotion, people can discover tourist attractions through digital content. Searching on various digital media, usually called social media, allows people to find tourist attractions through digital content. This conceptual research discusses the use of digital content as a tourism promotion tool. The importance of interesting content used in digital promotions so that the display supports the delivery of training presentation materials. This research uses a qualitative approach. The data source for this research comes from questions in a questionnaire regarding the opinions of tourist village managers in Dander District, Bojonegoro Regency regarding making videos based on digital media content to improve promotional skills. This research aims to find out whether there is an increase in knowledge of learning outcomes obtained from training.</p> Kholishotun Nifa, Sunardi, Abdul Haris Setiawan Copyright (c) 2023 Jurnal At-Tamwil: Kajian Ekonomi Syariah https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/4469 Sat, 28 Oct 2023 08:37:44 +0700