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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 2,287 Documents
Kinerja PT Bank Pembiayaan Rakyat Syariah (BPRS) Amanah Bangsa Berdasarkan Maqashid Sharia Index (MSI) Surayya Fadhilah Nasution; Andri Soemitra; Yenni Samri Juliati Nasution
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8781

Abstract

The research aims to explain and analyze about PT BPRS Amanah Bangsa performance based on Maqashid Sharia Index. This research used quantitative descriptive approach with secondary data obtained from Sharia Rural Bank financial report that was published by OJK in ojk.go.id website period 2018 – 2020. Data analysis technique that was used in this research is Simpel Additive Weighting method with Multiple Attribute Decision Making approach. The research used three concepts, namely educating individual, establishing justice, and promoting welfare. MSI element that was used in this research, such as education grant, research, training, publicity, fair returns, functional distribution, interest free product, profit ratios, personal income, and investment ratios in real sector. The result of this research showed that PT BPRS Amanah Bangsa hasn’t been maximized because there’re some indicators of MSI hasn’t been implemented by the Sharia Rural Bank. The MSI average value of PT BPRS Amanah Bangsa is 0.0629.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Net Profit Margin Terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Periode 2017-2021 Suhailatun Nafisah; Sri Ramadhani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8786

Abstract

This study aims to determine company size, profitability, and net profit margin on Islamic Social reporting (ISR) in Islamic Commercial Bank for the 2017 – 2021. This research uses a quantitative approach. The type of data used is secondary data, namely data, obtained from the annual finansial report (annual report) which is published on the official website of each bank for the period 2017 – 2021. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially the variabel company size and profitability have a significant effect on Islamic Social Reporting with a significant value of 0,44 < 0,05 and 0,039 < 0,05 while the net profit margin has No. effect on Islamic Social Reporting with a significant value of 0,117 > 0,05. Simultaneously shows that the variable size, profitability, and net profit margin together influence Islamic Social Reporting (ISR) 0,043 < 0,05 and the cowfficient of termination is 52,5 % the rest is explained by causes other than research.
Pemikiran Ekonomi Muslim Klasik Masa Al-Ghazali Vita Ditya Wardani; Nurwahidin Nurwahidin
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8791

Abstract

Pemikiran ekonomi islam terlahir dari kenyataan bahwa islam adalah sistem yang diturunkan Allah kepada seluruh manusia untuk menata seluruh aspek kehidupannya dalam seluruh ruang dan waktu. Salah satu tokoh pemikiran ekonomi di kalangan umat Islam yaitu Al-Ghazali dengan pemikirannya tentang pemikiran sukarela dan evolusi pasar yang menjelaskan terkait konsep harga yang adil, permintaan dan penawaran serta etika berperilaku pasar, produksi barang yang menjelaskan terkait kebutuhan pokok yang harus ditanggung oleh negara apabila tidak ada yang memenuhi, barter dan evolusi uang yang menjelaskan terkait lemahnya sistem barter dikarenakan barang kurang memiliki angka penyebut yang sama, barang tidak dapat dibagi, dan keharusan adanya dua keinginan yang sama, selain itu adanya larangan menimbun uang, pemalsuan dan riba, serta peranan negara dan keuangan publik yang menjelaskan terkait perlunya peran negara dalam menjaga keadilan, kedamaian dan stabilitas untuk mendukung kemajuan ekonomi, badan peradilan dan pengawasan ekonomi untuk menyelesaikan sengketa dan kecurangan, selain itu juga konsep sumber pendapatan negara yang seharusnya berlandaskan kesejahteraan, utang publik dan pengeluaran publik.
Pengaruh Perceived Usefulness, Perceived Easy Of Use, Perceived Risk, Dan Perceived Compatibility Terhadap Proses Keputusan Nasabah Menggunakan Mobile Banking Bank Syariah Indonesia (Studi Kasus Nasabah Bank Syariah Indonesia KCP Medan Marelan) Ayu Elvina; Nur Ahmadi Bi Rahmani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8792

Abstract

The purpose of this study was to explain and analyze the influence of perceived usefulness, perceived ease of use, perceived risk and perceived compatibility on customer decision processes using Bank Syariah Indonesia's mobile banking. This study uses quantitative methods and data collection through questionnaires, the population of which is the customer of Bank Syariah Indonesia KCP Medan Marelam, while the sample taken is 65 respondents. The results of the study with the t test showed that the variables perceived usefulness separately did not have a significant effect on customers' decisions to use mobile banking, while the variables perceived ease of use, perceived risk and perceived compatibiliy showed that these variables had a significant effect on customers' decisions to use mobile banking. The results of the F test show that the variables perceived usefulness, perceived ease of use, perceived risk and perceived suitability simultaneously have a significant effect on customers' decisions to use mobile banking. The magnitude of the influence of perceived usefulness, perceived ease of use, perceived risk and perceived suitability of the customer's decision to use mobile banking is 72.8%, while the rest is influenced by other variables.
Efisiensi Peraturan Mengenai Wajibnya Spin Off Pada Unit Usaha Syariah di Indonesia Menurut Perspektif Dallil Maslahah Mursalah muhammad lazuardi Prihantono; raihan putri dahlan
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8806

Abstract

Spin off on the Sharia Business Unit is a government policy regarding new methods in the world of Islamic banking so that Islamic banks are more independent in carrying out Islamic banking activities in accordance with sharia principles. The presence of the spin off method in the Sharia Business Unit to reorganize the Sharia Business Unit to become an Islamic Commercial Bank has raised debate among experts. The implementation of spin offs in Sharia Business Units can reduce profits because several banks that are not ready to spin off will lose out in competition in the banking world. While the proopinion of the spin off policy is that spin off can increase adherence to sharia principles, improve quality in the form of assets, Third Party Funds (DPK), bank profits, as well as have a positive effect on the efficiency level of sharia banks. Therefore, this study discusses how to review maslahah mursalah in regulations regarding the mandatory spin off of Islamic Business Units. The research conducted by the author is an Islamic normative study with the maslahah mursalah approach. The technique of collecting data in this study was library research, namely using document study techniques and literature studies. The results of this study are the regulations regarding the mandatory Spin off in which Sharia Business Units must be implemented on the basis of maslahah mursalah because they are in accordance with the principles contained in maslahah mursalah.cetak miring).
Relevansi Kebijakan Fiskal Umar bin Khattab dengan APBN Indonesia 2023 Tri Handayani; Dr. Nurul Huda
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8824

Abstract

Kebijakan fiscal adalah kebijakan pemerintah yang memiliki tujuan dalam mengatur pendapatan dan belanja negara. Kebijakan fiskal di bawah Khalifah Umar bin Khattab menggunakan sistem anggaran berimbang (balanced budget) yang dikelola oleh Baitul Maal. Instrumen kebijakan fiskal meliputi zakat, ushr, jizyah, kharaj, khums, ghanimah, dan kaffarah. Sedangkan, pada sisi pengeluaran, alokasi anggaran dibuat berdasarkan skala prioritas, kebutuhan mustahik, pertahanan dan keamanan, sosial dan keagamaan, serta kebutuhan administrasi pemerintahan. Sedangkan, sistem anggaran yang ditrerapkan dalam Kebijakan Fiscal di Indonesia saat ini adalah Defisit Budget. Adapun sumber pendapatan negara Indonesia terdiri dari penerimaan pajak, penerimaan negara bukan pajak dan hibah. Sedangkan belanja negara Indonesia pada saat ini terdiri dari belanja pegawai, belanja barang, belanja modal, pembayaran bunga utang, subsidi, belanja hibah, bantuan sosial, dan belanja lain-lain. Relevansi kebijakan fiskal Umar bin Khatthab dengan kebijakan fiskal Negara Indonesia adalah zakat berelevansi dengan PPh dan PPn, kharaj berelevansi terhadap PBB, ushr berevansi terhadap bea masuk dan bea keluar (bea Cukai), jizyah berelevansi dengan visa, kaffarah berelevansi dengan PNPB lainnya, rikaz berelevansi terhadap minyak bumi, gas alam, pertambangan panas bumi, pertambangan umum dan PNPB lainnya, sedangkan dana hibah berelevansi dengan dana hibah pada keuangan Indonesia. Pada sisi pengeluaran negara, dakwah dan penyiaran islam pada masa Umar bin Khatthab berelevansi terhadap pengeluaran untuk kebutuhan agama di negara Indonesia, pembangunan struktur berevansi dengan pelayanan umum, perumahan dan fasilitas umum, pariwisata, lingkungan hidup, dan ekonomi, pendidikan berelevansi dengan pendidikan, gaji pegawai berelevansi dengan pelayanan umum, dana pensiun berelevansi dengan perlindungan sosial, pelayanan dan jaminan sosial berelevansi dengan perlindungan sosial dan kesehatan, pembiayaan militer berelevansi dengan ketertiban dan keamanan serta pertahanan, gaji tentara berevansi dengan pertahanan, ketertiban umum dan keamanan.
Analisis Penerapan Bagi Hasil Dalam Sistem Paro Pada Masyarakat Peternak Sapi di Kabupaten Asahan Agiet Mutiara Rengganis; Marliyah Marliyah; Wahyu Syarvina
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8830

Abstract

Animal husbandry is one of the important sectors that builds the economy of cattle farmers in Asahan Regency. In addition, it is relatively easy to maintain. However, not all people are able to raise cattle due to the lack of capital to buy cows and limited time to manage pet cows. This condition has led to the emergence of a profit-sharing system in Asahan Regency. The purpose of this research is to analyse the implementation of the profit-sharing system in Asahan Regency. The research method used is descriptive qualitative. The results of the study explain that the profit sharing of the paro system in Asahan Regency is carried out with the agreement of both parties with the aim of mutual benefit and in its application is able to help the community's income. The paro system with 50:50 profit sharing is able to boost people's income in fulfilling their daily needs. Although this system is very beneficial for both capital owners and cattle farmers, there are often discrepancies in the profit-sharing contract that lead to misunderstandings. Therefore, it is necessary to improve and supervise the profit sharing system in Asahan Regency in order to establish good cooperation between capital owners and cattle farmers.
Analisis Efisiensi Bank Aceh Syariah di Kota Aceh Tenggara dengan Stochastic Frontier Approach (SFA) Sheila Anggraini; Tuti Anggraini
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8840

Abstract

This study measures the efficiency of Islamic banks using the Stochastic Frontier Approach (SFA) method. This method has advantages over other measurement methods. According to Coelli et al in Hakim (2009), the advantage of SFA compared to other models is first, the involvement of disturbance terms that represent interference, measurement errors, and exogenous shocks that are out of control. Second, environmental variables are easier to treat, allow hypothesis testing using statistics, and easier in identifying outliers. In this study, input variables and output variables were determined based on an intermediation approach by considering the main function of banks as financial intermediation, with measurements using the frontier production function. The results of calculating the level of efficiency using the SFA method with the production function show that BAS always experiences an increase in efficiency every year with an average BAS efficiency level slightly higher, namely 0.9516 than BUS which has an average efficiency level of 0.9467. This shows that during 2019-2022 BAS is slightly more optimal in producing total credit output from existing inputs. BAS efficiency which is in the range of efficiency level 0.9 shows that during the 2019-2022 period it has reached the level of efficiency even though it has not reached the level of full efficiency or efficiency with a value of 1.
Analisis Perilaku dan Preferensi Wakaf Generasi Milenial Melalui Perbankan Syariah Muhamad Alim; Maulana Malik Syehudin; Mochammad Izdiyan Muttaqin
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8842

Abstract

Inequality and poverty reduction programs in Indonesia require enormous funds which cannot be fully provided by the government, initiating new funding sources for such programs is unavoidable. The Islamic socio-economic system has provided one of the key sources of funds for communities with waqaf. Islamic banks that have an intermediary function as Islamic financial institutions can take an important role as a professional Nadzir partner. The absence of previous research on the behavior and preferences of the millennial generation in waqaf in Islamic banking makes this research feasible to increase the role of Islamic banking and Indonesia's geographical potential in reducing poverty and inequality. The research applies a transdisciplinary science between psychology (behavior and preferences), Islamic economics (waqf) and economics (management). The method used is descriptive quantitative with a Likert scale and random sampling to students or recent graduates at the Department of Islamic Economics, Padjadjaran University as many as 104 respondents and analyzed textually. The results show that the religiosity of the millennial generation is quite high, so that waqaf in Islamic banking is 95%, the reputation of Islamic banking in the eyes of the millennial generation so that they choose waqaf in Islamic banking is 79%, the waqaf procedure in Islamic banking facilitates the millennial and z generations by 71%. , the knowledge level of the millennial generation regarding waqf in Islamic banking is 79%. Keywords: preference, waqaf, and Islamic banks
Analisis Pengaruh Struktur Modal Terhadap Kinerja Perusahaan pada Perbankan Syariah di Indonesia Kelvin Kelvin; Hery Haryanto
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8845

Abstract

This study aims to examine the relationship between capital structure as measured by leverage and control variables, namely firm size, firm age, firm growth, tangibility and liquidity on company performance at Islamic commercial banks in Indonesia registered with the Financial Services Authority in the 2012-2021 period. Data were analyzed using descriptive statistics, panel regression analysis, t test, F test, and coefficient of determination and the results showed that there was a significant influence on leverage, company growth, and liquidity on the performance of Islamic banking companies. While other variables, firm size, firm age, and tangibility have no significant effect on the performance of Islamic banking companies in Indonesia.

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