The Purpose of this study is to compare the differences between the development of Islamic banking performance and conventional banking performance in the previous few months before and after the covid-19 pandemic. this analysis contrasts the finding of previpus studies with the two formas of banking that were not related to the covid pandemic in the preceding year. Multiple financial ratios were used in previous studies to determine the financial efficiency of banks. Based on previous research, there are several ratios used to see the performance of both Islamic banking and conventional banking, including liquitdy ratios, profitability ratios, solvency ratios, and efficiency ratios.
This research discusses the concept of zakat in Abu Ubaid's Kitab Al-Amwal. The purpose of this study is to analyze the existence of social justice in zakat. The research method that I use is a qualitative method with a literature review method. The result of this research is that zakat according to Abu Ubaid has esoteric values of social justice. Zakat instruments can alleviate poverty and stabilize state finances. To create social justice, the zakat instrument provides space for those in need. The space is not only a treasure. But also capital that can be used to start a business. In addition, in order to optimize zakat, the government must take part in maximizing the potential of zakat.
This study aims to determine the effect of debt policy on company value on banking companies listed on the Indonesia Stock Exchange. The population in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2012 that have met the criteria. The nature of the study in this study is hypothesis testing. The type of investigation carried out in this study is a causal study. The level of researcher intervention in this study was minimal intervention. The situation of the study in this study was not regulated. The unit of analysis in this study is a banking company listed on the Indonesia Stock Exchange. The time horizon in this study is balanced pooled data, which is a combination of time series data (between times) and cross sectional data (between individuals / spaces). The results of this study that debt policy affects the value of the company, with a negative direction of influence. Keywords: Company Value and Debt Policy. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan hutang terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010 hingga 2012 yang telah memenuhi kriteria. Sifat penelitian dalam penelitian ini adalah pengujian hipotesis. Jenis investigasi yang dilakukan dalam penelitian ini adalah studi kausal. Tingkat intervensi peneliti dalam penelitian ini adalah intervensi minimal. Situasi penelitian dalam penelitian ini tidak diatur. Unit analisis dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Cakrawala waktu dalam penelitian ini adalah balanced pooled data, yang merupakan gabungan antara data deret waktu (antar waktu) dan data cross sectional (antar individu / ruang). Hasil penelitian ini bahwa kebijakan hutang mempengaruhi nilai perusahaan, dengan arah pengaruh negatif. Kata kunci: Nilai Perusahaan dan Kebijakan Hutang.
Pengabdian pada masyarakat ini bertujuan untuk memberikan sosialisasi ekonomi syariah bagi siswa tingkat aliyah di Dayah Terpadu Al-Muslimun, Lhoksukon Kabupaten Aceh Utara. Sosialisasi merupakan salah satu metode yang digunakan untuk meningkatkan literasi ekonomi syariah di masyarakat. Dari berbagai penelitian diketahui Muslim milenial berperan penting dalam perkembangan ekonomi syariah, untuk itu penting dilakukan sosialisasi guna meningkatkan literasi di kalangan Muslim milenial. Indonesia sendiri saat ini tengah gencar mengembangkan ekonomi syariah dengan berbagai gerakan yang dilakukan pemerintah, termasuk dengan dilakukannya merger Bank Mandiri Syariah, Bank BRI Syariah Tbk dan Bank BNI Syariah menjadi Bank Syariah Indonesia (BSI). Metode yang dilakukan dalam pengabdian ini dengan melakukan sosialisasi secara face to face kepada siswa Dayah Terpadu Al-Muslimun. Tim dari Fakultas Ekonomi dan Bisnis Islam -IAIN Lhokseumawe sukses melakukan sosialisasi ekonomi syariah kepada siswa aliyah Dayah Terpadu Al-Muslimun. Siswa tampak antusias selama sosialisasi berlangsung bahkan berkomitmen ingin menjadi bagian langsung dalam pengembangan ekonomi syariah Indonesia ke depannya.
Scientific work is an integral part of the academic circle, because scientific work is the main task and is a prerequisite for all study programs and degrees. Scientific work is a benchmark for academics in the application of scientific knowledge. In final year students, there are still many of them experiencing problems when working on writing their final assignment, namely a thesis. This research was conducted to find out how the ability to write scientific papers, especially in writing thesis, among Islamic Banking students of FEBI IAIN Lhokseumawe who have finished taking research methods courses. The results of the research, students' ability to write scientific papers is described in three forms. First, the ability to write scientific article systematics as many as 73 students or 86% is categorized as good or able to write scientific article systematics. The remaining 13 students or 14% are categorized as needing guidance. Second, students' ability to write scientific articles. The contents of writing titles, author names, abstracts, research methods, and student bibliography are categorized as good because more than 75% can write. The rest, in preliminary writing, research results, discussion, conclusions and suggestions, students are categorized as needing guidance because only 25% can write well. Third, the ability to use Indonesian spelling. Several errors were found, which need attention, namely errors in capital letters, italics, periods, commas, and standard words. This error, because students do not read scientific papers, so that knowledge of the use of Indonesian spelling is still relatively lacking.
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