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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 2,313 Documents
ANALISIS FAKTOR-FAKTOR DETERMINAN KEENGGANAN MUZAKKI MEMBAYAR ZAKAT KE BADAN AMIL ZAKAT (Studi Kasus Baznas Kabupaten Padang Lawas Utara) Juliana Sari Harahap; Andri Soemitra; Zuhrinal M. Nawawi
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4533

Abstract

In general, the majority of the people of North Padang Lawas Regency (PALUTA) are Muslims with a population of approximately 269,845 people. However, according to a survey conducted, researchers found a fact that the majority of people in North Padang Lawas Regency did not even pay zakat to BAZNAS and gave zakat directly to mustahiq, not to institutions to be managed. In 2019 there was only 1 muzakki, in 2020 there were none at all and for 2021 again there was only 1 muzakki. And the survey conducted, the researchers found that the driving factors for the people of North Padang Lawas Regency were reluctant to pay zakat to the Baznas office including location factors, lack of socialization, lack of trust, and lack of knowledge. The purpose of this study was to determine the effect of location variables, lack of socialization, lack of trust, and literacy on muzakki's reluctance to pay zakat to the National Amil Zakat Agency of North Padang Lawas Regency. This research method uses a quantitative approach and uses SPSS version 20.0 program assistance. This study used a questionnaire with a sample of 100 respondents. The results showed partially that location had an effect, lack of socialization partially had an effect, lack of trust partially had an effect and literacy partially affected the reluctance of muzakki to pay zakat to the National Amil Zakat Agency, North Padang Lawas Regency. From the results of the significance test, it was found that location, lack of socialization, lack of trust, and literacy had a significant and significant effect on muzakki's reluctance to pay zakat to the National Amil Zakat Agency of North Padang Lawas Regency. Keywords: Location, lack of socialization, lack of trust, literacy, and reluctance.
Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus Julfan Saputra; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4582

Abstract

This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a difference. This shows that the reports presented are more varied over time. In addition, this study finds that there is some evidence of a relationship between individualism and litigation, and the auditor's consideration of doing additional audit work.
Analisis Likuiditas Bank Umum Syariah di Indonesia Heri Sudarsono; Fajar Nurbani Aslam; Sarastri Mumpuni Rubha; Indah Susantun
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4325

Abstract

This study aims to determine the effect of capital adequacy (CAR), profitability (ROA), non-performing financing (NPF) and efficiency (BOPO) on liquidity (FDR) in Islamic commercial banks. The data for this research are Bank Central Asia (BCA) Syariah, Bank Bukopin Syariah, Bank Mega Syariah, Bank Maybank Syariah, and Bank Muamalat Indonesia in the period 2013-2018. Chow test and Hausman test were carried out to get the best panel model in this study. This study found that ROA and BOPO had a positive effect on liquidity, while CAR and NPF showed a negative effect on liquidity. The implication of this research for bank management is that there is a need for continuous efforts to increase the profitability (ROA) of Islamic commercial banks by distributing financing safely and optimally. In addition, efforts to improve efficiency (BOPO) need to be carried out by formulating a planned and measurable bank operational management program. Bank policies on ROA and BOPO levels will affect the increasing ability of Islamic banks to maintain liquidity
Reducing Public Poverty Through Optimization of Zakat Funding as an Effort to Achieve Sustainable Development Goals (SDGs) in Indonesia Syamsuri Syamsuri; Yaumi Sa’adah; Isma Aulia Roslan
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.3872

Abstract

Optimization of zakat is an urgent thing to do to overcome the Muslim community in Indonesia from the poverty line. Poverty in Indonesia is an important problem to find a solution. For some time, the poverty rate in Indonesia is said to have not been stable. According to data from the Central Statistics Agency, the poverty rate in Indonesia as of March 2021 reached 27.54 million people, which amounted to 10.14 percent of the total national population. The use of zakat is one of the instruments to provide development solutions and equalize the economy. The government is also pursuing the same goal through sustainable development programs (SDGs). This research method is a qualitative research using a literature approach. What is used in this research is a literature study, which is a type of research whose data is obtained from books, books, magazines, newspapers, journals and other records that have relevance to the problems to be discussed. The results of this study are the role of zakat has been proven to provide an alternative for reducing poverty for the community, especially Muslims in Indonesia. Zakat can help the government to eradicate poverty. One of the efforts that can be made by the Amil Zakat Institution is the process of changing service recipients from mustahik to muzakki through an empowerment process. Thus zakat funds can change a person's life without dependence. The relationship between zakat management and the achievement of the SDGs, is an idea where an approach that is on the belief system/spirituality of the community will be accepted by the community with their values and beliefs. Actually Zakat can be a source of funding in empowerment programs, but it does not stop at that. In zakat itself, there are values that can be developed that can answer the process of achieving the SDGs targets. Keywords: Zakat, Sustainable Development Goals (SDGs), Poverty.
STUDI TENTANG PERSEPSI DAN PENGAMBILAN KEPUTUSAN PELANGGAN MUSLIM UNTUK BERALIH KE LAYANAN PREMIUM DI PLN UP3 KUDUS Irfan Affandi; I Made Sukresna
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4724

Abstract

Electricity is one of the benchmarks for the progress of society and the nation. Electrical service providers must innovate to attract new customers and expand customer relationships. In an effort to provide excellent service, especially to customers, especially corporate customers, PT PLN (Persero) launched a new innovation product in the form of premium services. Premium service is a form of service provided by PT PLN with quality assurance, ensuring the reliability and certainty of the connection in accordance with the SLA (Service Level Agreement) agreed by PT PLN with customers as well as in UP3 Kudus. from a total of 361 existing medium voltage customers, only 7 customers switched to premium services with a percentage of 0.31%. With such a large gap, it is interesting to study what causes customers to still not want to switch to premium electricity services. The purpose of this study is to find out how the perceptions, knowledge, expectations, and intentions to buy PLN industrial customers towards the premium electricity services offered and to analyze the buying behavior of industrial customers in terms of external influences, internal influences and the purchasing decision-making process to switch from regular electricity services. to premium electricity service. The samples in this study were 4 medium voltage customers who had not switched to premium services and 4 customers who had switched to using premium services engaged in various business fields. Customers have a good perception that PLN's premium electricity services are the best in Central Java, especially for planned blackouts that can be well communicated by PLN. However, the problem in terms of price in each service matrix is ​​still considered by some customers to be burdensome and also in terms of the minimum operating hours requirement which is still a customer consideration. The expectation from PLN's industrial customers is that by switching to premium electricity services, the services provided must also be premium. In addition, customers also expect that this premium electricity service can accommodate only certain loads that require reliable and continuous supply quality, not for the entire production load so that the company does not need to shift all its burdens to premium electricity services. Keywords: Muslim consumer behavior, electricity, premium services.
Islamic Corporate Governance, Islamic Social Reporting dan Maqashid Syariah Pada Bank Syariah di Indonesia Marheni Heni; Liya Emawati
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4267

Abstract

This study aims to determine the effect of Islamic corporate governance, Islamic social reporting and Islamic maqashid on Islamic banks in Indonesia. The variable Islamic corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Institutional Ownership Audit Committee and Sharia Supervisory Board. The study was conducted on 11 Islamic banks in Indonesia using panel data from 2015-2019 using regression using a random effects model. The results found that only the ICG variables, namely the Independent Board of Commissioners and Institutional Ownership, had an effect on the performance of Islamic maqashid. Meanwhile, other ICG variables and ISR have no effect on sharia maqashid.
Peran Lembaga Keuangan Mikro Islam dalam Meningkatkan Kesejahteraan Pengusaha Mikro Tenny Badina; Rita Rosiana
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.3904

Abstract

The purpose of this study is to analyze the structure and development as well as the problems and challenges faced by Islamic microfinance institutions in improving the socio-economic welfare of Islamic micro-entrepreneurs in the province of Banten. Islamic microfinance institutions have a social purpose in addition to the goal of obtaining profits that can be utilized by micro-entrepreneurs to develop their businesses. Islamic microfinance institutions have the potential to act as a mechanism for banking institutions. Data were analyzed based on micro-entrepreneurs with field survey methods and descriptive analysis. Field visits and interviews will be organized and conducted face-to-face with the manager of the microfinance institution. In the semi-structured interview process, respondents were asked to express their views on the research problem. It is hoped that the results of this study will obtain opinions from respondents regarding the role of Islamic microfinance intitutions in (1) improving the socio-economic welfare of micro entrepreneurs, (2) problems faced by microfinance institutions in distribute financing to micro-entrepreneurs. In general, respondents thinks that operations in Islamic microfinance institutions are currently not optimal due to several existing limitations. Respondents strongly agree that Islamic microfinance institutions should provide products, services, and instruments to respond to the needs of the poor in overcoming poverty and of course the services, products, and instruments offered must be distinguishable from other services, products, and instruments.
Determinasi Tantangan FI, Manfaat FI, dan Realisasi FI Pada Strategi Agility Diversifikasi Investasi Yuyun Ristianawati; Setyo Budi Hartono
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4676

Abstract

Financial inclusion (FI) is an aspect of risk inherent in financing where this is an Islamic law that is applied in mudharabah and musyarakah contracts. Its application can be done through the derivation of RBT with portfolio theory, where from the second derivation it produces a strategic agility diversification investment (SADI) proposition. To be able to improve the financial performance of FIs in the form of challenge facing, benefits, and realization, it is necessary to determine first in the form of an agility strategy which can then be used in investment derivation to improve financial performance directly or indirectly. This research is a conceptual that combines the derivation of RBT with portovolo theory in producing a new concept in the form of SADI. The results show that FI can be used in determining SADI to generate financial performance for Islamic banks. Challenge facing of FI can function in changing aspects of financing without using collateral. Meanwhile, when these challenges can be overcome, the benefits of FI can be felt in the form of open access for those who are not lucky. And the reality is that you can use technology to make it easier to carry out financial inclusion for those who are less fortunate.
Strategi Digital Fundraising Dalam Penghimpunan Dana Zakat: Studi Kasus Lembaga Amil Zakat Global Zakat Sujanu Harto Mulyono; Qurroh Ayuniyyah; Ibdalsyah Ibdalsyah
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4346

Abstract

This study analyzes the digital fundraising strategy in collecting zakat at the Global Zakat Amil Zakat Institute. The purpose of this study is to determine the digital fundraising strategy used by LAZ Global Zakat in supporting the collection of zakat funds and to formulate a digital fundraising strategy at LAZ Global Zakat. This study uses descriptive research methods with quantitative and qualitative study approaches. A case study approach to analyzing digital fundraising strategies in collecting zakat funds using SWOT Matrix analysis (Strengths, Weaknesses, Opportunities, Threats) and IE Matrix (Internal-External Matrix) and determining strategy using Quantitative Strategic Planning Matrix (QSPM). From these results, an implementation strategy is proposed. The results of this study are the digital fundraising strategy used by LAZ Global Zakat using two methods, namely organic (unpaid) and paid (paid). Digital fundraising strategies, both organic and paid, direct muzaki or prospective muzaki to the crowdfunding platform as a direct payment medium. Meanwhile, the formulation of the digital fundraising strategy for LAZ Global Zakat is to continue to use advertisements on the crowdfunding platform to offer zakat programs, collaborate with public figures or influencers to offer a joint ZIS program, create a ZIS program based on community preferences and improve automated answering applications related to zakat consultations that work 24 hours. Keywords: strategy, digital fundraising, zaka, global zakat
Analisis Strategi Bersaing Usaha Mikro Kecil dan Menengah (UMKM) di Masa Pandemi Covid-19 Dalam Perspektif Etika Bisnis Islam (Studi Pada Pelaku UMKM Keripik Pisang di Jl. ZA. Pagar Alam) Siska Yuli Anita
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.3912

Abstract

This study aims to find out how the competitive strategy that can be carried out by banana chip UMKM is and to find out how to compete with banana chips UMKM based on the perspective of Islamic business ethics. This type of research is field research, using data collection methods in the form of observation, documentation and literature study. The number of samples is 32 respondents. Using SWOT analysis (Strength, Weaknes, Opportunity, Threat) as an analysis tool. The results of the research on banana chips UMKM at the UMKM Center Jl Z.A Pagar Alam Bandar Lampung City have the potential to continue to grow. With the results from the SWOT diagram which is in quadrant I, namely an aggressive strategy so that it can be carried out by UMKM chips in the midst of the covid-19 pandemic, namely with internal strengths that take advantage of existing opportunities. Strengths that can be utilized during the current pandemic are the products offered by UMKM actors who are already well-known in the community. In addition, the chips UMKM business owners also have strategies that are in accordance with Islamic business ethics, namely amanah, fatonah, tabligh and shiddiq.

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