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INDONESIA
Jurnal Ilmiah Ekonomi Islam
Published by STIE AAS Surakarta
ISSN : 24776157     EISSN : 25796534     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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
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Persepsi Pelaku UMKM Tentang Penyajian Laporan Keuangan Berbasis SAK-ETAP di Kabupaten Serdang Bedagai Perspektif Akuntansi Syariah Mutiara Zain Dalimunthe; Nurlaila Nurlaila; Hendra Hermain
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.v9i2.9504

Abstract

Lack of knowledge regarding the preparation of financial reports and little understanding of how to present financial reports in accordance with accounting standards is one of the obstacles experienced by UMKM actors. However, these obstacles became the basis for conducting this research which intends to find out how UMKM actors perceive the presentation of SAK-ETAPbased financial reports in Serdang Bedagai Regency (In Sharia Accounting). Based on the results of the research that has been done, it can be concluded as follows: The recording and preparation of financial reports by UMKM actors is only limited to simple reports made in accordance with the understanding and needs of each UMKM manager. UMKM actors do not apply SAK-ETAP in compiling financial reports, because UMKM managers do not understand SAK-ETAP. The perpetrator considered that the recording carried out was clear and in accordance with the needs. This is because there is no socialization or training from the government or institutions related to the meaning of SAK ETAP and the importance of preparing financial reports in accordance with SAK ETAP. SAK-ETAP also has compatibility with existing financial records in sharia accounting.
Analisis Pengaruh Pembiayaan Murabahah, Musyarakah dan Mudharabah Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Dengan Non Performing Financing (NPF) Sebagai Variabel Moderasi Periode 2017-2020 Siti Faizah; Hesi Eka Puteri; Reina Tasha Baskara; Vewi Julita; Anwar Sholihin
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.v9i2.9505

Abstract

This research is motivated by the existence of phenomena that occur that are not in accordance with existing theories and the existence of inconsistent previous research. This study aims to determine the effect of Murabahah Financing, Musyarakah Financing and Mudharabah Financing on the Profitability of Islamic People's Financing Banks in Indonesia with Non-Performing Financing as a moderating variable for the 2017-2020 period. This study uses a quantitative approach. The data in this study used monthly time series data from 2017-2020 obtained from SPS OJK and analyzed using the PLS (Partial Least Square) analysis technique via Warp-PLS version 7.0. The results of the research on the first model (the effect of murabahah financing on bank profitability with NPF as a moderating variable) show that murabaha financing has a significant positive effect on bank profitability (ROA) by obtaining a sign p-value
Ngijo Practice in Farming Land According to Economics Shariah Perspective Mila Ika Putri Pratama; A'rasy Fahrullah
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.v9i2.9506

Abstract

The practice of ngijo is a buying and selling transaction carried out by involving several parties with a lower price determination compared to the market price. The majority of the people of Sambongrejo Village are Muslims, so sharia guidance should be the first legal basis in making a transaction. This research uses a qualitative descriptive method with the aim of being able to analyze the sharia perspective on the mechanism for implementing ngijo practices in Sambongrejo Village. Based on the results of the study, it was found that there were several unclear in practice, including gharar in the delivery of goods, gharar in the quality of goods and price tadlis that occurred in the mechanism of buying and selling the ngijo system which clearly harmed one of the parties. So that from the perspective of Sharia Economics, the implementation of the ngijo practice has not met the legal requirements for buying and selling, which in the 4 madhabs requires clarity on the goods transacted and transactions carried out without harming the parties involved
Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam Ayu Apriani; Nurwani Nurwani; Yenni Samri Juliati
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.v9i2.9510

Abstract

In this modern economic era there are various rumors related to the surrounding area such as global warming, eco-efficiency. There are many illustrations of the interrelated issues of environmental degradation due to waste and exploitation. Environmental issues are becoming increasingly interesting to research along with the advancement of technology and global economy. This research seeks to reveal the application of environmental accounting in the disclosure of environmental costs based on an Islamic perspective at the sei baruhur plantation office of PT Perkebunan Nusantara III. This type of research uses qualitative methods, which are included in field research. The results showed that the analyzed company applies the ISO 14001 standard, from the environmental cost disclosure segment the company still does not carry out accounting practices in the form of comprehensive disclosure, and does not yet have a special accounting segment that deals with environmental issues. However, there has been a positive effort to provide simple details even though it is only about waste management, which can be considered a form of voluntary disclosure. Based on the Islamic Perspective, the implementation of Environmental Management Accounting and disclosure of environmental costs has been carried out in accordance with Islamic provisions.
Pengaruh Pelayanan dan Produk Perbankan Syariah Terhadap Loyalitas Nasabah Dalam Mengambil Pendanaan dan Pembiayaan (Studi Kasus: Bank Syariah KC Padangsidimpuan) Fitri Hotdiana; Annio Indah Lestari Nasution; Muhammad Lathief Ilhamy 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.v9i2.9524

Abstract

Departing from the main issues that are being widely discussed in society related to sharia banking which is the talk of the town today. Therefore the initiative of the researcher to raise this problem is the subject of the title of this study. And this study aims to determine the effect of Islamic banking services and products on customer loyalty in taking funding and financing at Bank Syariah Indonesia KC Padangsidimpuan. The research method uses multiple linear regression which is sourced from the primary data of the respondents. The results of this study indicate that the service variable has no significant effect on customer loyalty at PT. BSM KCP Kaliurang, so the hypothesis is accepted. Judging from the (partial) t-test, it shows that the significance value is > 5% or 0.05, which is equal to 0.337 > 0.05. So that the conclusion is service has no influence on customer loyalty. Product Variables have a significant influence on Customer Loyalty variables. By using a dummy variable which shows that the Product variable (X2) on Customer Loyalty (Y) uses a partial t-test which shows a significance value of 0.017
Faktor Eksternal dan Internal Yang Mempengaruhi Risiko Pembiayaan Pada Bank Umum Syariah Fitriani Fitriani; Rahmi Syahriza; 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.v9i2.9525

Abstract

This study sought to ascertain the impact of changes in the gross domestic product, inflation, currency rates, capital adequacy ratio, return on assets, operational expenses to operating revenues, and bank size on the financing risk (NPF) of Sharia Banks throughout. The secondary data used in this study is the financial statement of the Sharia Banks in Indonesia. Purposive sampling is the sampling technique employed in this study, and multiple linear regression analysis is the data analysis model. The findings of this study demonstrate that every internal and external bank element simultaneously affects the NPF. However, it partially demonstrated that external factors, such as inflation, currency rates, and increase in the gross domestic product, had no impact on the NPF. While internal bank data indicated that operational expenses to operating revenues and the capital adequacy ratio had no bearing on the NPF, return on assets and bank size did.
Syariah dan Relasinya Islamic Human Resource Development (I-HRD) di Universitas dengan Asas Worldview Ekonomi Islam Rakhmad Agung Hidayatullah; Muhammad Kholid Muslih; Amir Reza Kusuma; Muhammad Dhiaul Fikri
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.v9i2.9647

Abstract

In the context of Islamic higher education, human resource development is also key to the implementation of teaching, learning and overall active relationships. IHRD is closely related to sharia. Each law has its own main object. The main object of Islamic sharia in general is to create benefits for mankind. Usury is forbidden to safeguard the interests of the weak and poor from exploitation by the capitalists.. Studies on the existence of IHRD in universities, educational institutions and many human empowerment institutions are carried out massively for the sustainability of the education system in the future. Therefore, in building IHRD with the foundation of the Islamic worldview, it is necessary to practice what is used as a form of employee development with a process that runs continuously. New problems, new procedures, new equipment, new restraints and new positions always arise in a dynamic organization, as for the steps that can be taken to create a higher education IHRD by means of mental, spiritual, educational and teaching worldview Islamic education and providing economic knowledge based on the Quran and Sunnah.
Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat Dewi Sartika Nasution; Hendra Harmain; Nurwani Nurwani
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.v9i2.9648

Abstract

The mosque is one of the centers of guidance and development of the Islamic community. It requires a solid financial plan and financial management due to the large amount of donations. A good financial plan and financial management will encourage the welfare of the local community. This study aims to analyze the extent of the mosque's financial plan and financial management, and how much it contributes to community welfare. The method used by researchers in this study is descriptive qualitative method. The data collection techniques used in this study were observing the environment of the three mosques and interviewing resource persons at the five mosques in Padang Lawas Regency. The results of this study are that the financial plan and financial management have been managed quite well. The contribution of the mosque's financial plan and financial management has also been quite large in generating community welfare. Through an independent business at the Miftahul Jannah Grand Mosque in the form of a drinking water depot, the community has felt its influence, namely the price for a gallon of drinking water sold cheaper than the market price. Empowerment of orphans and donations to the poor are also carried out by these five mosques.
Pengaruh Tingkat Inflasi dan Nilai Tukar Rupiah Terhadap Penyaluran Kredit Rahn PT. Pegadaian Syariah Periode Tahun 2011-2022 Ari Sulistyowati; Bayu Seno Pitoyo; Milda Handayani
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.v9i2.9649

Abstract

Penelitian ini merupakan penelitian yang digunakan untuk mengukur pengaruh tingkat inflasi dan nilai tukar rupiah terhadap penyaluran kredit rahn PT. Pegadaian Syariah periode tahun 2011-2022. Penelitian yang digunakan peneliti untuk menyusun penelitian ini adalah jenis penelitian kuantitatif. Sampel penelitian ini adalah data yang dikumpulkan berupa tingkat inflasi, nilai tukar dan penyaluran kredit di Pegadaian syariah yang diambil dengan data tahunan. Penelitian ini menggunakan data yang dipublikasikan baik melalui media elektronik mauoun media cetak yang menjadi bagian penting dalam perolehan data penelitian dengan jangka waktu 2011-2022. Penelitian ini menggunakan alat analsis SPSS 25 sebagai acuan untuk menganalisa data dan menarik kesimpulan dari hasil penelitian. Hasilnya penelitian ini memberikan penjelasan bahwa variabel inflasi tidak berpengaruh terhadap penyaluran kredit di Pegadaian Syariah, sedangkan variabel nilai tukar berpengaruh terhadap penyaluran kredit di Pegadaian Syariah. Penelitian ini memiliki keterbatasan objek penelitian yang hanya mengambil data tahunan yang dikumpulkan berupa tingkat inflasi, nilai tukar dan penyaluran kredit di Pegadaian syariah. Hal ini dapat menjadi saran untuk peneliti selanjutya. Kebaharuan dalam penelitian ini menggabungkan variabel tingkat inflasi dan nilai tukar rupiah terhadap penyaluran kredit rahn pt. pegadaian syariah periode tahun 2011-2022.
Analysis of Rahn Law an Islamic Economic Perspective Deni Yuliono; Hadi Sunaryo; Pardiman Pardiman
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.v9i2.9663

Abstract

The development of the Islamic financial system gave rise to Islamic financial institutions, one of whose products is pawnshops. Pawnshops in sharia are known as Rahn which means pawn. Rahn or Pawn is a binding agreement between the creditor and the debtor in a loan and loan transaction by placing collateral on the debt. The purpose of this article is for the Analysis of the Implementation of rahn Law (pawn) in an islamic economic perspective. The method used using a skinative model with an Islamic economic approach and the analysis used is descriptive analysis. The study results show that rahn is allowed in Islamic teachings, its development has also become increasingly prevalent. Rahn is used as an economic support for people in need. The rahn law has also been allowed by islamic clerics and fatwas. However, its activities must be by the conditions, harmony and applicable policies.

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