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INDONESIA
Jurnal Ilmiah Ekonomi Islam
Published by STIE AAS Surakarta
ISSN : 24776157     EISSN : 25796534     DOI : -
Core Subject : Economy, Social,
Jurnal Ilmiah Ekonomi Islam diterbitkan 3 (tiga) kali setahun (Maret, Juli dan November) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat STIE AAS Surakarta.
Arjuna Subject : -
Articles 1,927 Documents
Analisis Dampak Pandemi Covid-19 Terhadap Pembiayaan Mudharabah Di Indonesia Yudha, Fauzan Hadi
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13426

Abstract

This research aims to analyze how the COVID-19 pandemic has affected the Islamic banking industry, specifically the financial performance of Islamic banks, Mudharabah financing, and monetary instruments in Indonesia. This study uses secondary data taken from OJK and BPS from 2017-2022. The data was processed using the Paired Sample T-Test method to determine statistical differences before and during the pandemic and the Error Correction Model (ECM) to estimate the influence between the variables FDR, NPF, BOPO, BI rate, Inflation, and COVID-19 pandemic on Mudharabah Financing in the long and short term. The Difference Test results prove that there is a significant decrease in all variables before and during the COVID-19 pandemic. The ECM test results also analyze that in the long term, the variables FDR, NPF, BOPO, Inflation have a significant positive effect on Mudharabah financing, while the BI rate and COVID-19 Dummy have a significant negative effect on Mudharabah financing. Surprisingly, even though the ECM model is valid, none of the 6 variables used in this study have a significant effect on Mudharabah financing in the short term.
Analisis Penerapan PSAK No. 109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat, Infak Dan Shadaqah Al-Haromain Kota Kediri Utama, Yopi Yudha; Janah, Sidanatul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13432

Abstract

Indonesia's increasing development has an impact on increasing the income of citizens. From this increased income, especially in Islamic teachings, it is mandatory or in other words must be paid through zakat. Zakat, Infaq and Sadaqah are what really move individuals, society and this country forward. However, many cannot distribute their zakat to zakat institutions. The factor of distrust towards zakat institutions is considered to be the main factor, therefore zakat institutions should create guidelines for preparing financial reports in accordance with PSAK No. 109 concerning zakat accounting. The aim of this research is to analyze the suitability of implementing PSAK No. 109 with the accounting system at the Amil Zakat, Infak and Shodaqoh institutions in Kediri. This PSAK No. 109 statement focuses on regulating the recognition, measurement, presentation and transactions of zakat and alms. This type of research is a case study at one of the Amil Zakat Al - Haromain institutions in the city of Kediri. The research method used is descriptive analysis using documentary data collection methods and interview methods. The research results show that LAZIS Al - Haromain in Kediri has not made journal reports, cash flow reports, changes in assets under management, and financial records. LAZIS Al-Haromain only reports changes in funds. Thus, LAZIS Al-Haromain has not implemented PSAK No. 109
Dimensi Sharia Compliance Pada Operasional Bank Syariah Indonesia (BSI) Suyuthi, Lailatun Nur; Mugiyati, Mugiyati
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13444

Abstract

This journal discusses the dimensions of sharia compliance in the operations of Bank Syariah Indonesia (BSI) which operates based on Islamic sharia principles. Bank Syariah Indonesia (BSI) is the result of a merger of the three largest Islamic banks in Indonesia. This research uses a library study method to explore information related to sharia compliance in Islamic bank operations. The results showed that Islamic banks have a different operational system from conventional banks, focusing on justice, honesty, and ethical investment. Islamic banks must comply with Sharia principles in their operations, including no usury, gharar, maisir, and must conduct business based on halal profits. Shariah compliance in Islamic Bank operations has seven dimensions that must be adhered to. Thus, the conclusion of this journal emphasizes the importance of Shariah compliance in the operations of Islamic banks to ensure compliance with the principles of Islamic shariah and maintain customer trust.
Hubungan Instrumen Pasar Keuangan Syariah dan Variabel Ekonomi Makro Terhadap Aset Keuangan Syariah Nastiti, Hasna Mumtaz; Cupian, Cupian
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13464

Abstract

The Islamic financial industry has an important role in supporting a sustainable economy, along with positive growth that can be seen from the development of its assets. One of the sectors, Islamic banking, also shows assets that grow significantly yearly. Islamic banking uses Islamic financial market instruments such as PUAS, FASBIS, and Sukuk to manage these assets. Therefore, this research wants to know the relationship of PUAS, FASBIS, and Sukuk to Islamic Banking assets and the influence of inflation and interest rate variables. By using a quantitative approach and secondary data processed by the VAR / VECM method, the results show that in the long term, PUAS, FASBIS, Sukuk, and BI Rate significantly influence Islamic banking assets. In the short term, only PUAS and Inflation significantly influence Islamic banking assets.
Meninjau Manajemen Risiko dan Tingkat Kesehatan Bank Syariah Nastiti, Hasna Mumtaz; Cupian, Cupian
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13465

Abstract

Risk management is the key to ensuring the stability and soundness of Islamic Banks. As an intermediary institution that serves various products and services, it certainly faces various uncertainties. Risk management practices help Islamic banks identify problems early, evaluate and manage risks, mitigate negative impacts on the performance and business continuity of Islamic Banks, and increase or improve the Bank Soundness Level. Bank soundness indicates a bank's ability to carry out banking operations and fulfill all its obligations. The research objects in this study are BCA Syariah and Bank Mega Syariah. This research uses a quantitative approach to identify whether or not there are differences in risk profiles and soundness levels, and qualitative with literature studies to see risk management strategies between the two Islamic Banks. The Mann-Whitney test shows that the risk profile of BCA Syariah and Bank Mega Syariah is classified as a low category. Then, the health level of the two Islamic banks is ranked second, which is healthy.
Metode Pembayaran Cash On Delivery (Cod) Melalui Jasa Ekspedisi PT. Pos Indonesia Jember Dalam Analisis Fatwa Dsn Mui Nomor 113/Dsn-Mui/Ix/2017 Tentang Akad Wakalah Bi Al-Ujrah Ahmad, Zakiyyah Ilma; Roziq, Ahmad; Abidin, Ahmad Zainul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13561

Abstract

Cash on delivery (COD) is a payment method where buyers can pay for orders in cash when the order arrives at its destination delivered by a courier. PT. Pos Indonesia Jember will ask for wages for the work handed over to it with payment of a fee. The term regarding representation with payment of wages in Islam is called the wakalah bi al-ujrah contract which is contained in the DSN MUI fatwa number 113/DSN-MUI/IX/2017 concerning wakalah bi al -ujrah. The type and approach of this research is an empirical juridical approach or what is called field research. The data collection techniques used were structured interviews, participant observation and document study. Data analysis used in this research used descriptive-qualitative. This research concluded that wakalah contracts and ijarah contracts have been regulated separately in the Compilation of Sharia Economic Law but do not regulate wakalah bi al-ujrah contracts. This wakalah bi al-ujrah contract has only been regulated in the DSN MUI Fatwa number 113/DSN-MUI/IX/2017. Therefore, this wakalah bi al-ujrah contract is required for valid transactions according to sharia principles, so it can be added that in Perma Number 2 of 2008, especially in the wakalah contract, Chapter -ujrah, namely a wakalah contract accompanied by a fee so that it can accommodate cash on delivery payment method transactions through PT expedition services. POS Indonesia Jember Regency and can be operated by PT. POS Indonesia Jember Regency. So the wakalah bi al ujrah will have power if it enters into KHES as positive law or ius constitutum, namely the law that is currently in force or the law that has been established (positive law).
Analisis Manajemen Organisasi Dalam Pengawasan Perbankan Syariah Di Indonesia Nisa, Isnaini Maulidatu
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13577

Abstract

Islamic banking is a financial institution whose operational system must be supervised by several supervisory boards. The management of Islamic banking supervisory organizations has three parts, DSN and DPS, Management Information Systems, and Internal Audit. This research uses the literature approach method. The purpose of this research is to find out the supervision in Islamic banking in Indonesia. The organizational structure of Islamic banking consists of the National Sharia Council (DSN) whose role is to provide fatwas and supervise Islamic banking products to comply with sharia principles. Then there is the Sharia Supervisory Board (DPS) whose role is to oversee the implementation of DSN decisions in Islamic financial institutions. In addition, the role of management information systems and internal audit in supporting Islamic banking operations is discussed. This study aims to determine organizational management, especially supervision carried out by DSN and DPS to ensure that Islamic banking operations run in accordance with sharia principles.
Acceleration Of Financing And Implementation Of Sharia Economy In The Development Of Halal Culinary Area Tourism Solo Rusli, Moch.
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13591

Abstract

Halal industry has become a positive trend in areas of food, fashion, and tourism. In Indonesia, one of the priority areas for halal industry is Halal Culinary Zone in Kauman Solo. Designation this area is aimed at creating a halal value chain ecosystem with Sharia economic principles. This research is descriptive qualitative model, with observations and interviews, data analysis using Creswell's. The results show that several stakeholders play crucial roles in development of Kauman Solo, including Surakarta Government, BI of Surakarta, Sharia Economic Community, BPJPH, UMKM Kauman, BUMN, and private businesses. There are 79 UMKM members, characterized by being home-based and offering their products in front of their homes to tourists visiting the Kauman area. Another distinctive feature is that over 80% of these UMKM businesses have halal certificate. Challenges such as a lack of capital, completeness of administrative documentation and competent human resources are expected to be addressed collectively.
Implementation of DSN-MUI Fatwa No. 108 Year 2016 on Hospitality in Aceh; Grand Permata Hati, Ayani Hotel, and Oasis Atjeh Hotel Mulyadi, Deni
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13608

Abstract

This study describes the implementation of the DSN-MUI fatwa No. 108 of 2016 concerning guidelines for hotel management based on Sharia principles at the Grand Permata Hati Hotel, Ayani Hotel, and Oasis Atjeh Hotel. The purposes of this study are to find out the implementation of the DSN-MUI Fatwa No. 108 of 2016 and to find out the obstacles in its implementation at the three hotels. This field research uses qualitative descriptive analysis techniques through a qualitative descriptive approach. The results of this study conclude that: first, Grand Permata Hati Hotel, Ayani Hotel, and Oasis Atjeh Hotel have implemented 6 out of 7 sharia hotel provisions in DSN-MUI No. 108 of 2016. Second, the obstacles that caused the DSN-MUI fatwa not to be fully fulfilled are because, 1) apart from using sharia financial services by Grand Permata Hati, Ayani Hotel, and Oasis Atjeh Hotel, the hotels are still unable to leave conventional financial services. 2) There are still many hotel guests using conventional services in making transactions, generally they come from outside the province of Aceh and still depend on these banking services.
Analisis Pengaruh Penghimpunan Zakat Infak Sedekah (ZIS) Terhadap Makroekonomi Indonesia: Pendekatan Data Panel Nurherlina, Nurherlina
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13620

Abstract

This research aims to determine the effect of the collection of Zakat Infaq Sedekah (ZIS) funds collected by the National Zakat Amil Agency (BAZNAS) on macroeconomic variables including real GDP, open unemployment rate, number of poor people, Gini ratio and human development index in 29 provinces Indonesia. This research applies a quantitative analysis approach to secondary data types obtained from BAZNAS and the Central Statistics Agency using panel data from the last five years (2018-2022). Partial research results, t-test and determination analysis showed that the ZIS collection had a positive and significant effect on economic growth (GDP), Gini ratio and HDI. Meanwhile, ZIS collection has an effect but not significant on the unemployment rate, only around 11.6% and the effect on the number of poor people is only around 4.3%, until now these two macroeconomic variables are still the main socio-economic problems in urban and rural areas. Therefore, this research aims to build a social safety network integration scheme into a strategy implemented by Ministry agencies, and BAZNAS as institutions that collect and distribute ZIS funds throughout Indonesia.

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