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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Aghniya: Jurnal Ekonomi Islam Akrab Juara : Jurnal Ilmu-ilmu Sosial Al-Sharf: Jurnal Ekonomi Islam Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Journal of Economics Research and Policy Studies
Julfan Saputra
Fakultas Ekonomi Universitas Al-Azhar Medan
Religion Arts Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Husna, Asmaul; Marliyah, Marliyah; Amin, Haris Al; Saputra, Julfan; Syarvina, Wahyu
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.449

Abstract

The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
KEJAHATAN AL-GHASB DAN AL-SYIRQAH DALAM MUAMALAH Murizal, Irvan; Sudiarti, Sri; Saputra, Julfan
Jurnal Akrab Juara Vol 6 No 3 (2021)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Tujuan penelitian ini adalah untuk menganalisis Al-Ghasb dan Al-Syirqah. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kepustakaan (library research). Adapun yang dimaksud penelitian kepustakaan adalah suatu penelitian yang diadakan dengan cara mengumpulkan buku-buku serta sumber-sumber tertulis lainnya yang diperlukan dan mempelajarinya. Sumber data yang digunakan dalam penelitian ini adalah data kepustakaan seperti buku (kitab), jurnal, dan majalah. Hasil penelitian menunjukkan bahwa lemahnya kesadaran masyarakat untuk tidak melakukan ga?ab serta menganggap remeh perbuatan ga?ab tersebut, Kurangnya partisipasi masyarakat dalam hal ini menjadikan para pelaku ga?ab terus menerus melakukan perbuatannya tanpa ada sanksi yang mereka terima. Sedangkan Syirkah boleh dilakukan antara sesama Muslim, antara sesama kafir dzimmi atau antara seorang Muslim dan kafir dzimmi. Maka dari itu, seorang Muslim juga boleh melakukan syirkah dengan orang yang beda agama seperti Nasrani, Majusi dan kafir dzimmi yang lainnya selagi apa-apa yang disyirkahkan adalah usaha yang tidak diharamkan bagi kaum Muslim.
Islamic Perspectitve On Money Market and The Operation of Sharia Money Market Andri Soemitra; Rifki Rifki Ismal; Yaumul Khair Afif; Anggi Pratiwi Sitorus; Julfan Saputra; Sabarudin Chaniago
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.114 KB) | DOI: 10.29040/jiei.v7i3.3587

Abstract

This study focuses on the money market under sharia principles, which are financial transactions (without interest) in the short term carried out by money market participants or money market players. Due to the purchase of securities is only short term, the transaction is carried out on the basis of trust. The money market that is allowed is the money market that does not use the interest system, this is to avoid usury nasi‟ah because the loss (danger) of interest is greater than the benefit. In addition, because Islam prohibits the buying and selling of money as a commodity or speculation. The design of this research is quantitative based on published journals related to the theme in this study Islamic Perspective on Money Markets and Sharia Money Market Operations. This research method is a literature study using secondary data in the form of 20 published journals during the 2011-2021 period which have been published as scientific journals both nationally and internationally to find out Islamic views on money markets and Sharia money market operations. The results showed based on a literature study of 20 published national and international journals based on the year the majority of journals were published in 2016, there were 5 journals (25%), the majority of descriptive research types were 15 journals (75%), the majority of journal areas were from Indonesia, 12 journals (60%), and based on journal subjects, most of them are Islamic Money Market and Interbank Islamic Money Market with 6 journals each (30%).
Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus Julfan Saputra; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4582

Abstract

This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a difference. This shows that the reports presented are more varied over time. In addition, this study finds that there is some evidence of a relationship between individualism and litigation, and the auditor's consideration of doing additional audit work.
Konsep Al-‘Ariyah, Al-Qardh dan Al-Hibah Julfan Saputra; Sri Sudiarti; Asmaul Husna
Al-Sharf: Jurnal Ekonomi Islam Vol 2, No 1 (2021)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v2i1.136

Abstract

The meaning of the contract in language is binding, binding. It is said that the bond (al-rabth) means to gather or collect the two ends of the rope and tie one of them to the other until the two are connected to become like a single rope. Al-ariyah (borrowing), al-qardh (debts), and al-Hibah (gifts) are forms of contracts that have always colored the development of Islamic economics in Indonesia in recent years. The purpose of this study is to analyze the concept of Al-'ariyah, Al-qardh and Al-Gift. This type of research is descriptive research with a library research approach. As for what is meant by library research, it is a research conducted by collecting books and other written sources that are needed and studying them. Sources of data used in this study is library data such as books (books), journals, and magazines. The results show that al-'ariyah (loans) is the provision of benefits of an item to others for free, whereas if it requires to be replaced with something or in return, it is no longer called al-'ariyah but is already al-qarh (debt). While al-Hibah (gift) is something that is given voluntarily without having to be replaced and returned. The three terms above are long-term investments that are useful for minimizing social risks and serve as a means of increasing awareness among human beings. Humans cannot live without the help and assistance of their brothers, there is no human being who has everything he needs in his life, al-'ariyah, al-qardh, and al-Hibah have become a part of human life in the world. Keywords: Al-'ariyah, Al-qardh, Al-Hibah
Peran Zakat, Infaq, Shadaqah dan Wakaf dalam Memberdayakan Ekonomi Ummat Rijal Allamah; Sri Sudiarti; Julfan Saputra
Al-Sharf: Jurnal Ekonomi Islam Vol 2, No 1 (2021)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v2i1.137

Abstract

The problem of poverty is always interesting to study because it is a serious problem involving the human dimension. Poverty remains a problem that cannot be considered easy to find a solution for because it has existed for a long time and has become a living reality in society. To help the poor, many financial institutions, especially Islamic financial institutions, such as amil zakat institutions provide assistance in the form of ZISWAF funds (Zakat, Infak, Shadaqah, Waqf). With regard to ziswaf funds, especially zakat funds, amil zakat institutions not only distribute consumptive zakat but also productive zakat or commonly referred to as productive zakat.Keywords: Zakat, Infaq, Sadaqah and waqf
Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Asmaul Husna; Marliyah Marliyah; Haris Al Amin; Julfan Saputra; Wahyu Syarvina
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.449

Abstract

The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
Mekanisme Pasar dala Konteks Islam Sarwo Edi; Julfan Saputra; Asmaul Husna
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.477

Abstract

This paper is a literature review that aims to determine the market mechanism in the context of Islam. The methodology used is a review of studies and books both on a local Indonesian scale and on an international scale. In contrast to conventional systems, the concept of Islamic Economics emphasizes that market mechanisms and price fixing need to be regulated to achieve market equilibrium and economic justice by considering the urgency of the parties involved in the market. Fair and fair prices are prices obtained based on the power of supply (supply) and demand (demand). In the event of unfair actions that result in market distortions or prices are not at their equilibrium point, the government plays a very important role in taking regulations in the form of price fixing by looking at the factors that cause these distortions and returning prices to the original equilibrium point.
Sistem Keuangan Islam dan Konvensional: Sebuah Studi Literatur Asmaul Husna; Julfan Saputra; M. Shabri A. Majid; Marliyah; Rita Handayani
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.546

Abstract

The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the values contained in Islamic teachings must be realized in the Islamic financial system. But in reality, many criticisms are related to the Islamic financial system. This paper is a literature review that aims to determine the Islamic and conventional financial systems. This research uses an approach using Publish and Perish software to collect journal articles that are relevant to the purpose of this research. The contents of the collected articles were analyzed to get a conclusion. The main findings of this study indicate that the orientation of the Islamic financial system is profit and falah oriented while the conventional financial system is only profit-oriented, the conventional financial system must pay attention to the principle of justice in its operations so as not to harm the community.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Julfan Saputra; Eka Nurmala Sari; Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6232

Abstract

This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern
Co-Authors Abdul Latip Amin, Haris Al Andri Soemitra Anggi Pratiwi Sitorus Asmaul Husna Asmaul Husna Eka Nurmala Sari Hanum, Fauziah Haris Al Amin Kamilah, Kamilah M. Shabri A. Majid Marliyah Marliyah, Marliyah Muhammad Arfan Harahap Murizal, Irvan Rifki Rifki Ismal Rijal Allamah Rita Handayani Sabarudin Chaniago Saparuddin Siregar Saparuddin Siregar Sarwo Edi Sarwo Edi, Sarwo sri sudiarti Sri Sudiarti Sri Sudiarti Wahyu Syarvina Widia Astuty Yaumul Khair Afif