Articles
ISLAMIC BANK CUSTOMER LOYALTY: An Analysis of Griffin's Theory and Relevant Research
Subagiyo, Rokhmat;
Mutafarida, Binti;
Nur Asiyah, Binti;
Bachtiar, Jusuf;
Fauzan, Fauzan
Ulul Albab: Jurnal Studi Islam Vol 23, No 1 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang
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DOI: 10.18860/ua.v23i1.15892
The study discusses the indicator of customer loyalty of Islamic banks according to Griffin's perspective and several relevant studies. The problems solved in this study are 1) what is the indicator of customer loyalty of Islamic banks according to Griffin? 2) what is the indicator of customer loyalty of Islamic banks according to some relevant studies? and 3) how is the comparison of Islamic bank customer loyalty indicators according to Griffin and other relevant studies? Based on the theoretical assumption, a customer is considered loyal if he/she makes regular purchase in a certain time interval. This study utilizes descriptive qualitative research with a library research approach. Deduction and comparative are done in analysis technique. Griffin’s theory focuses on behavioral and attitudinal approach. Meanwhile, other relevant research studies emphasize more on physical things, the availability of banking facilities and infrastructure. They also classified the loyalty into affective, conative, and action loyalty. There is a difference in Griffin’s theory and other studies, that customer loyalty is influenced by maqâsid al-sharî'ah. It means that the customer loyalty is determined by satisfactory level referring to sharia values.
Penerapan Akutansi Koperasi Pondok Pesantren (Studi Pondok Pesantren Al Anwar Pogalan Trenggalek )
Azizah Shodiqoh;
Happy Novasila Maharani;
Binti Nur Asiyah
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 5 (2023): NJMS - Desember 2023
Publisher : PT. Inovasi Teknologi Komputer
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Pondok pesantren, sebagai lembaga pendidikan keagamaan, perlu menyediakan fasilitas infrastruktur yang layak serta perekonomian seperti koperasi pondok pesantren. Koperasi ini, sebagai entitas ekonomi di lingkungan pondok pesantren, harus memiliki keterampilan dalam manajemen keuangan yang efektif. Pengelolaan keuangan koperasi pondok pesantren sering diabaikan karena kurangnya pengetahuan dalam pencatatan keuangan, tetapi pencatatan keuangan ini sangat memengaruhi pengelolaan keuangan secara keseluruhan. Tujuan dari penelitian ini adalah untuk mengevaluasi penggunaan akuntansi yang sesuai dengan standar untuk koperasi pondok pesantren Al Anwar, serta untuk menyoroti pentingnya akuntansi dalam konteks organisasi tersebut. Metode penelitian deskriptif kualitatif yang melibatkan wawancara digunakan untuk mencapai tujuan tersebut. Secara keseluruhan, akuntansi pondok pesantren melibatkan proses penyusunan laporan keuangan untuk menghasilkan informasi finansial yang relevan dengan karakteristik pondok pesantren. Hasil penelitian menunjukkan bahwa koperasi pondok pesantren Al Anwar telah mulai menerapkan akuntansi, namun masih memerlukan perbaikan agar sesuai dengan standar yang berlaku, dengan melakukan evaluasi mendalam terhadap pencatatan yang digunakan.
Determination of Murabahah Fines at Wates Jaya Phone According to Fatwa DSN MUI No. 17 of 2000
Cahyaning Puteri, Suci;
Asiyah, Binti Nur
Majapahit Journal of Islamic Finance and Management Vol. 4 No. 1 (2024): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto
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DOI: 10.31538/mjifm.v4i1.50
Wates Jaya Phone is one of the Wates Mulyo BUM Desa business units which is engaged in buying and selling smartphones and other electronic equipment, their buying and selling practices are based on sharia. This financing is murabahah which is used as a principle in buying and selling smartphones that are ordered on a firm basis without a down payment with competitive margins. Unfortunately, even though murabahah installment payments are made very easily, there are still customers who deliberately delay payments and cause significant problems for Wates Jaya Phone. This research aims to analyze the implementation of Murabahah transactions and the determination of Murabahah fines on Wates Jaya cell phones according to the MUI DSN Fatwa Number 17 of 2000. The research method used is descriptive with a qualitative approach using literature studies and case studies on Wates Jaya cellphones. The results of this research show that the murabahah contract carried out on Wates Jaya Phone is carried out with a single contract only (according to Islamic rules and legal rules), in contrast to other sharia institutions mentioned in previous research which camouflage murabahah and wakalah contracts, then determine Murabahah Fines on Wates Jaya Phone is also in accordance with the MUI DSN Fatwa Number 17 of 2000, namely the application of fines following the principle of ta'zir/fines in the form of money amounting to 1.5% of the transaction price plus a margin for each month, outside of transaction financing so that customers are more disciplined, in the future fines.
Sustainability Islamic Business: Risk Management Review
Amriyah, Yassirly;
Ismawati, Fadila Nur;
Pranata, Dedy;
Bhakti, Rezsa Lingga;
Asiyah, Binti Nur;
Hidayat, Muhammad Syahrul
Majapahit Journal of Islamic Finance and Management Vol. 4 No. 1 (2024): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto
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DOI: 10.31538/mjifm.v4i1.56
Islamic business has the phenomenon of being easy to grow and easy to leave. This study aims to analyze the sustainability of Sharia business from the perspective of risk management. This research uses a qualitative approach with a type of literature study employing the PRISMA Method (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Data was collected from various literature, both from books and related journals. This study introduces the Islamic view on risk management, the urgency of risk management for Sharia businesses, and the implementation of Islamic principles that emphasize the blessings and pleasure of Allah SWT in its operations. The main findings of this study indicate that the application of risk management following Sharia principles can enhance the sustainability of Sharia businesses. The practical implications of this study guide for Sharia business practitioners to consistently manage risks, thereby achieving business sustainability. As a result, businesses can endure and provide benefits for economic circulation in the community.
Akuntansi Syariah: Konsep, Perkembangan, Persamaan Dasar dan Landasan Hukum
Syahriza Azizan Sayid;
Setia Rini;
Binti Nur Asiyah
iltizamat Vol 3 No 1 (2023): Desember
Publisher : Program Studi Hukum Ekonomi Syariah Sekolah Tinggi Ilmu Syariah Miftahul Ulum Lumajang
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DOI: 10.55120/iltizamat.v3i1.1724
Tulisan ini berusaha untuk mengkaji ulang dan menelusuri konsep teori akuntansi syariah di Indonesia. Begitu juga perkembangan praktik akuntansi di Indonesia yang berlandaskan Islam berkembang di masyarakat yang memerlukan teori akuntansi syariah untuk memisahkan transaksi halal maupun haram. Di tulisan ini juga menjelaskan landasan dasar hukum akuntansi syariah di Indonesia yang sebagai acuannya yakni Al-Qur’an dan hadits salah satunya dalam surah Al-Baqarah ayat 282, yang menjelaskan pentingnya pencatatan dalam muamalah (transaksi) dan meminta agar transaksi-transaksi yang tidak dilakukan secara tunai dicatat secara tertulis. Serta pengetahuan dan pemahaman tentang teori akuntansi syariah akan mendorong perkembangan akuntansi yang sesuai dengan prinsip syariah.
Manajemen Risiko Operasional Pada Bank Syariah Indonesia (BSI)
Ni'mah, Jamilatun;
Kusumaningrum, Budiani;
Asiyah, Binti Nur;
Subagyo, Rokhmat
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba
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DOI: 10.47467/alkharaj.v6i2.4159
Penelitian ini dilatarbelakangi oleh adanya risiko operasional yang terjadi pada Bank Syariah Indonesia (BSI). Sehingga diperlukan manajemen risiko operasional yang efektif pada BSI. Tujuan dari penelitian ini yaitu untuk mengkaji secara mendalam terkait implementasi manajemen risiko operasional pada BSI. Penelitian ini mengunakan pendekatan penelitian kualitatif. Data dalam penelitian ini menggunakan data sekunder atau studi kepustakaan. Data sekunder yang diperoleh bersumber dari website resmi BSI, buku, jurnal serta artikel yang terkait dengan penelitian. Teknik analisis data yang digunakan adalah teknik analisis data kualitatif model Miles dan Huberman. Hasil dari penelitian ini adalah manajemen risiko operasional pada BSI sudah diterapkan dengan efektif. Hal ini dibuktikan dengan rasio BOPO BSI selama tahun 2021 sampai dengan tahun 2022 terus mengalami penurunan. Kata kunci: manajemen, risiko operasional, BSI
Pengaruh rasio keuangan terhadap prediksi perubahan laba bersih perusahaan manufaktur di industri makanan dan minuman
Oktaviansah, Mohamad Rizqi;
Asiyah, Binti Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia
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The purpose of this research is to see how the current ratio (CR), total assets turnover (TATO), debt to assets ratio (DAR), and gross profit margin (GPM) affect the earnings of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Panel data regression with Eviews12 was utilized for data analysis. Based on specified criteria, 67 organizations were chosen as the research sample from a pool of 140. According to the findings of this study, the Current Ratio (CR) and the Debt to Asset Ratio (DAR) have no substantial positive effect on earnings. TATO and GPM boost profits. As a result, the financial ratios analyzed concurrently have a considerable effect on profit changes.
THE CORRELATION OF MONEY SUPPLY AND ECONOMIC GROWTH IN AN ISLAMIC ECONOMICS PERSPECTIVE
Binti Nur Asiyah;
Mohammad Fadhilah Hamzah;
Sheilla Ayu Amandasari;
Shenia Erika Maharani;
Dyah Wulandari
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri
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DOI: 10.30762/almuhasib.v4i1.1563
Abstract: This article aims to examine the correlation between the amount of money in circulation and economic growth using the perspective of Islamic economics. The amount of money in circulation is the total value of money in the hands of the community. So, the volume of money circulation in society correlates with the economic growth of a country. This research uses qualitative methods and is included in the category of literature research. The results of the study show that the correlation between money growth and economic growth has a positive influence. The amount of money in circulation and economic growth has a one-way relationship. The relationship between money growth and economic growth is associative. If money growth increases, economic growth will also increase. Likewise, when money growth decreases, economic growth also decreases. Abstrak: Artikel ini bertujuan untuk meninjau dari korelasi antara jumlah uang yang beredar dengan pertumbuhan ekonomi menggunakan sudut pandang ekonomi Islam. Jumlah uang beredar adalah nilai total uang di tangan masyarakat. Jadi, volume peredaran uang di masyarakat memiliki korelasi dengan pertumbuhan ekonomi suatu negara. Penelitian ini menggunakan metode kualitatif dan masuk dalam kategori penelitian kepustakaan. Hasil penelitian menunjukkan bahwa korelasi antara pertumbuhan uang dan pertumbuhan ekonomi memiliki pengaruh positif. Jumlah uang yang beredar dengan pertumbuhan ekonomi memiliki hubungan yang searah. Hubungan antara pertumbuhan uang dengan pertumbuhan ekonomi bersifat asosiatif. Jika pertumbuhan uang meningkat, pertumbuhan ekonomi juga akan meningkat. Begitu juga ketika pertumbuhan uang menurun, pertumbuhan ekonomi juga menurun.
Determination of Murabahah Fines at Wates Jaya Phone According to Fatwa DSN MUI No. 17 of 2000
Cahyaning Puteri, Suci;
Asiyah, Binti Nur
Majapahit Journal of Islamic Finance and Management Vol. 4 No. 1 (2024): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto
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DOI: 10.31538/mjifm.v4i1.50
Wates Jaya Phone is one of the Wates Mulyo BUM Desa business units which is engaged in buying and selling smartphones and other electronic equipment, their buying and selling practices are based on sharia. This financing is murabahah which is used as a principle in buying and selling smartphones that are ordered on a firm basis without a down payment with competitive margins. Unfortunately, even though murabahah installment payments are made very easily, there are still customers who deliberately delay payments and cause significant problems for Wates Jaya Phone. This research aims to analyze the implementation of Murabahah transactions and the determination of Murabahah fines on Wates Jaya cell phones according to the MUI DSN Fatwa Number 17 of 2000. The research method used is descriptive with a qualitative approach using literature studies and case studies on Wates Jaya cellphones. The results of this research show that the murabahah contract carried out on Wates Jaya Phone is carried out with a single contract only (according to Islamic rules and legal rules), in contrast to other sharia institutions mentioned in previous research which camouflage murabahah and wakalah contracts, then determine Murabahah Fines on Wates Jaya Phone is also in accordance with the MUI DSN Fatwa Number 17 of 2000, namely the application of fines following the principle of ta'zir/fines in the form of money amounting to 1.5% of the transaction price plus a margin for each month, outside of transaction financing so that customers are more disciplined, in the future fines.
Sustainability Islamic Business: Risk Management Review
Amriyah, Yassirly;
Ismawati, Fadila Nur;
Pranata, Dedy;
Bhakti, Rezsa Lingga;
Asiyah, Binti Nur;
Hidayat, Muhammad Syahrul
Majapahit Journal of Islamic Finance and Management Vol. 4 No. 1 (2024): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto
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DOI: 10.31538/mjifm.v4i1.56
Islamic business has the phenomenon of being easy to grow and easy to leave. This study aims to analyze the sustainability of Sharia business from the perspective of risk management. This research uses a qualitative approach with a type of literature study employing the PRISMA Method (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Data was collected from various literature, both from books and related journals. This study introduces the Islamic view on risk management, the urgency of risk management for Sharia businesses, and the implementation of Islamic principles that emphasize the blessings and pleasure of Allah SWT in its operations. The main findings of this study indicate that the application of risk management following Sharia principles can enhance the sustainability of Sharia businesses. The practical implications of this study guide for Sharia business practitioners to consistently manage risks, thereby achieving business sustainability. As a result, businesses can endure and provide benefits for economic circulation in the community.