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All Journal ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Al-ittifaq
Ivo Sabrina
Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia (STIEBI)
Religion Economics, Econometrics & Finance Social Sciences

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Kontribusi Islam Terhadap Akuntansi Sabrina, Ivo
Al-Iqtishad: Journal of Islamic Economics Vol 4, No 2: July 2012
Publisher : Faculty of Shariah and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v4i2.2102

Abstract

This study will focus on the comparison between the accounting and another definition to find the harmony and unity of meaning in it. This study uses the approach of the historical development and significance of accounting in Islam. The meaning of accounting from Quran and Hadith perspective is general and covers the whole of human activity in the lives interact and transaction each other, either in religous and related fields or in muamalah areas and socio-economics transactions in general.DOI: 10.15408/aiq.v4i2.2102
PENGUKURAN KINERJA PERBANKAN SYARIAH DENGAN PENDEKATAN BALANCE SCORECARD Nurul Huda; Ivo Sabrina; Efendy Zain
ETIKONOMI Vol. 12, No. 1, April 2013
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v12i1.1900

Abstract

The aim of this research is to measure the performance of Islamic banking using balance scorecard. Performance of Islamic Banking is seen with the Balanced Scorecard is used there are four perspectives, namely: finance, banking / internal business perspective, learning and growth, however in this study used only three perspektif , minus the customer's perspective. The third perspective is transformed into the five components of performance measurement variable Banking. The result of this research is learning and growth perspective for shariah compliance, legal, and institution has a very good score. For fundraising, financing performance and services for Islamic banking shariah compliance perspective has a good score. From financial report and social legitimacy has a good scoreDOI: 10.15408/etk.v12i1.1900
KONTRIBUSI ISLAM TERHADAP AKUNTANSI Ivo Sabrina
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 4, No 2: July 2012
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.377 KB) | DOI: 10.15408/aiq.v4i2.2550

Abstract

This study will focus on the comparison between the accounting and another definition to find the harmony and unity of meaning in it. This study uses the approach of the historical development and significance of accounting in Islam. in the perspective of the Quran and Hadith, the meaning of accounting is general and covers the whole of human activity in the lives interact and transact among others, both religious and related fields mu‘âmalah areas and  socioeconomic transac-tions in general.DOI: 10.15408/aiq.v4i2.2550
PENGARUH VARIABEL EKONOMI MAKRO NILAI TUKAR RUPIAH DAN INFLASI TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Ivo Sabrina; Fitri Yenti; Amamil Husni
AL-ITTIFAQ: Jurnal Ekonomi Syariah Vol 1, No 1 (2021): Al-Ittifaq: Jurnal Ekonomi Syariah
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/al-ittifaq.v1i1.3268

Abstract

Tujuan penelitian ini untuk menjelaskan pengaruh nilai tukar rupiah terhadap profitabilitas Bank Umum Syariah di Indonesia, menjelaskan pengaruh inflasi terhadap profitabilitas Bank Umum Syariah di Indonesia dan menjelaskan pengaruh nilai tukar rupiah dan inflasi secara bersama-sama terhadap profitabilitas Bank Umum Syariah di Indonesia. Jenis penelitian yang penulis lakukan adalah penelitian lapangan(field research)dengan pendekatan deskriptif kuantitatif, merupakan suatu penelitian yang dimaksudkan untuk menyelidiki suatu keadaan tentang bagaimana pengaruh nilai tukar rupiah dan inflasi terhadap profitabilitas Bank Umum Syariah di Indonesia. Hasil penelitian ini adalah: nilai tukar rupiah memiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia yang ditunjukkan pada setiap peningkatan nilai tukar rupiah sebesar Rp.1 maka profitabilitas Bank Umum Syariah di Indonesia meningkat sebesar 0,00005829. Inflasi memiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia yang ditunjukkan pada setiap peningkatan inflasi sebesar 1%, maka profitabilitas Bank Umum Syariah di Indonesia meningkat sebesar 1,1%. Nilai tukar rupiah dan inflasi secara bersama-samamemiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia, ditunjukkan dengan nilai uji Fhitung> Ftabel yaitu 4,629 > 3,13 dan signifikansinya < 0,05 yaitu 0,000 < 0,05.Katakunci: Nilai Tukar Rupiah, Inflasi, Profitabilitas
KONTRIBUSI ISLAM TERHADAP AKUNTANSI Sabrina, Ivo
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 4 No. 2 (2012)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v4i2.2550

Abstract

This study will focus on the comparison between the accounting and another definition to find the harmony and unity of meaning in it. This study uses the approach of the historical development and significance of accounting in Islam. in the perspective of the Quran and Hadith, the meaning of accounting is general and covers the whole of human activity in the lives interact and transact among others, both religious and related fields mu‘âmalah areas and  socioeconomic transac-tions in general.DOI: 10.15408/aiq.v4i2.2550
Co-Authors Amamil Husni Efendy Zain Fitri Yenti Nurul Huda