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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Icha Restiasanti
Magister Ekonomi Syariah Program Pascasarjana UIN Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Inflasi dan Nilai Tukar terhadap Pertumbuhan Ekonomi dengan Penerimaan Pajak sebagai Variabel Moderasi Icha Restiasanti; Indah Yuliana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1028.875 KB) | DOI: 10.47467/alkharaj.v5i1.1205

Abstract

This empirical study aims to prove the effect of inflation and exchange rates on economic growth with tax revenue as a moderating variable in 2011-2020. This study uses secondary data, namely time series data from the website of the Central Statistics Agency and Bank Indonesia from 2011-2020. Quantitative research is a type of research that is taken in this study. This study uses multiple linear regression data analysis techniques and regression analysis with moderating variables (Moderating Regression Analysis) using the Eviews 12 program. The results prove that inflation has a negative but not significant effect on economic growth in Indonesia. The exchange rate has no significant effect on economic growth in Indonesia. Tax revenue as a moderator homologiser or potential moderator between inflation and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with inflation so that it is not significantly related to economic growth. Tax revenue is also a moderator of the homologiser or potential moderator between the exchange rate and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with the exchange rate so that it is not significantly related to economic growth. Keywords: inflation, exchange rate, tax revenue, economic growth
Analisis Multiakad “Ijarah al Maujudat Al-Mau'ud Bisti'jariha” pada Instrumen Sukuk Ritel Seri Sr-014 Daniel Firman Syahroni; Icha Restiasanti
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.55 KB) | DOI: 10.30651/jms.v8i1.14110

Abstract

Penelitian ini bertujuan untuk menganalisis multiakad pada instrumen Sukuk Ritel SR-014. Penelitian ini merupakan penelitian kualitatif. Sumber data pada penelitian ini berupa dokumentasi dari jurnal, fatwa DSN dan sumber lain yang menunjang penelitian ini. Hasil penelitian ini menunjukkan bahwa instrument Sukuk SR-014 menggunakan akad Ijarah Asset to be Leased (Ijarah al Maujudat al-Mau’ud Bisti’jariha). Tranksaksi Sukuk Negara Ritel SR-014 terdapat banyak akad yang menyertai akad ijarah asset to be leased (Ijarah al Maujudat al-Mau’ud Bisti’jariha). Akad jual beli (bai’) terjadi saat Pemerintah memesan objek ijarah kepada PP SBSN sehingga terjadi Pembelian (tanah dan/atau bangunan yang berupa Barang Milik Negara yang akan dijadikan sebagai bagian obyek Ijarah (dalam hal diperlukan). Kemudian akad wakalah terjadi saat PP SBSN memberikan kuasa (Wakalah Agreement) kepada Pemerintah dalam rangka pembangunan proyek yang akan dijadikan sebagai obyek Ijarah. Setelah itu, terdapat akad wa’ad (janji) bahwa setelah selesai perjanjian sewa-menyewa, pihak pembeli akan menjual kembali barang tersebut kepada penjual. Dengan demikian terdapat multiakad pada instrumen Sukuk Ritel SR-014
Co-Authors Daniel Firman Syahroni Indah Yuliana