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Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Muhammadiyah Surabaya
ISSN : 25276344     EISSN : 25805800     DOI : http://dx.doi.org/10.30651/jms.v6i3.7248
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah (e-ISSN: 2580-5800; p-ISSN: 2527-6344) is a journal that is managed by the Islamic Banking Study Program, Muhammadiyah University of Surabaya and in collaboration with professional organizations, namely Ikatan Ahli Ekonomi Islam. This journal is published three times a year (April, August and December). This journal focuses on the publication of research results and scientific articles on islamic banking, islamic finance, islamic microfinance institutions, non-bank financial institutions, islamic capital market, islamic economic and other themes related to Islamic finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
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Search results for , issue "Vol 8 No 3 (2023)" : 52 Documents clear
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Perkebunan Nusantara III Kebun Bandar Selamat Siti Nur Adillah; Arnida Wahyuni Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20402

Abstract

Abstract This research aims to analyze the effectiveness of the employee payroll accounting information system at PT. Perkebunan Nusantara III Bandar Selamat. This type of research is descriptive research with a qualitative approach. Data collection in research uses observation, interviews and documentation. The research results show that the functions or parts involved in the procedures used in payroll are good, each procedure will be checked for correctness and suitability before proceeding to the next payroll procedure. The documents used are good in supporting payroll at PT. Perkebunan Nusantara III because it already uses a computer-based payroll system.
Analisis Peran Fintech Syariah dalam Meningkatkan Keuangan Inklusif pada UMKM Kota Medan Ahmad Riadi Rangkuti; Nurbaiti; Mawaddah Irham
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20403

Abstract

Abstract financial technology or financial technology is the use of technology in the financial system that produces products, services, technology and/or business models and can have an impact on monetary stability, financial system stability, efficiency, smoothness, security and reliability of the payment system. Fintech is an innovation in the financial services industry that utilizes the use of technology. Meanwhile, Sharia Fintech is a financial service or product that uses technology based on a sharia scheme. This study aims to determine the role of Fintech in increasing financial inclusion in UMKM in Medan City. What are the obstacles in implementing Fintech in increasing inclusive finance for UMKM in Medan City, and what are the risks of implementing Fintech in increasing inclusive finance for UMKM in Medan City. The type of data used in this study is qualitative data while the data sources are primary data and secondary data. The data collection method in this study was carried out using interviews, documentation and literature study. From the results of data analysis which can then be drawn conclusions. This research was conducted by giving a series of questions to the owner of Siti Khadijah's Warung Qu and Batik Business. Based on the research results, the researcher draws the conclusion that the role of fintech for UMKM is in the form of ease of transactions, with Fintech transactions at this time are faster, safer, easier and more reliable besides that fintech also has financial regulatory features that aim to make it easier for UMKM to manage their finances. One of the implementations of Fintech is human resources (HR) who still don't understand technology. The risk of implementing Fintech for MSMEs is the occurrence of online crimes or known as cyber cream, such as fraud and account theft. Keywords: Fintech, Inclusive Finance, UMKM
Analisis Efektifitas Pengendalian Internal Piutang dalam Menghindari Risiko Kerugian Piutang Tak Tertagih PT. ABC Nia Nurdahlia; Sugianto; Rahmat Daim Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20413

Abstract

Sistem pengendalian internal perusahaan diterapkan untuk mengawasi dan membimbing perusahaan untuk bekerja sesuai dengan tujuan yang dicapai oleh manajemen perusahaan. Penelitian ini bertujuan untuk mengetahui efektifitas sistem pengendalian internal piutang dalam menghindari risiko kerugian piutang tak tertagih di PT. ABC. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data dengan wawancara, observasi dan studi dokumen. Hasil penelitian ini menunjukkan bahwasanya di PT. ABC sistem pengendalian internal piutang sudah sesuai dengan sistem pengendalian internal menurut COSO, namun sistem pengendalian internal piutang PT. ABC belum efektif. Kendala yang ditemukan pada pelaksanaan sistem pengendalian internal piutang terbagi atas dua faktor yaitu faktor eksternal dan internal perusahaan. Faktor Internal disebabkan karena sistem aplikasi yang lemah, adanya oknum internal perusahaan yang tidak bekerja sesuai prosedur dan juga tidak adanya biaya tambahan untuk sistem penagihan. Faktor eksternal disebabkan karena adanya costumer yang sengaja memperlambat pembayaran tagihan, costumer yang susah dihubungi dan juga customer yang mengalami penurunan penjualan sehingga tidak dapat membayar hutangnya.
Hukum Perbankan Syariah dan Implementasinya di Indonesia Mara rinaldi pakpakhan; M. Yarham; Ridwana Siregar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20431

Abstract

The rapid development of sharia business is occurring in the banking, insurance, nodal market and other sharia financial services sectors. However, in supporting its work, the role of the Syanah Supervisory Board (DPS) is needed. The Sharia Supervisory Board (DPS) is an important part of the Sharia Financial Institutions (LKS) in Indonesia. Its position and function are simply regulated in one of the charts in the decree issued by the Indonesian Ulema Council (MUI) regarding the composition of the MUI DSN assignments. Sharia banking law Sharia banking law is a legal framework that regulates banking practices in accordance with Sharia principles, namely Islamic law. These principles include the prohibition of usury (interest), the prohibition of gambling (maisir), the prohibition of investment in businesses considered haram (for example, alcohol and pork), and ensuring fairness and sustainability in financial transactions. In the Sharia banking system, banks follow Islamic economic principles and try to create financial services that are in line with Islamic religious values. This includes the development of financial products such as mudharabah (profit sharing) contracts, musharakah (cooperation) contracts, and murabahah contracts (sale and purchase with disclosed profits). In Sharia banking law, there is a religious authority or board that is responsible for ensuring that all banking transactions and products comply with Sharia principles. Sharia banking law attempts to provide fair and sustainable financial solutions, which are in line with Islamic teachings. For this reason, there are several problems that may hinder the implementation of the Sharia Banking Law and its implementation is not good. Therefore, this research was conducted with the aim of making us know about Sharia Banking Law and its Implementation in Indonesia.
Strategi Pemasaran Produk Gadai dalam Menarik Minat Nasabah di PT. Pegadaian UPS Sibuhuan Sarmnia Hsb; Reni Ria Armayani Hasibuan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20466

Abstract

The marketing strategy is basically a comprehensive, integrated and unified plan in the field of marketing, which provides guidance on the activities carried out in order to achieve the marketing objectives of a company. Customer interest in using Sharia Pawn products at Sibuhuan Sharia Pawnshops continues to increase. However, the increase in the number of customers has not been able to achieve the goals or the number of target customers that have been determined each year. This is due to the increasing number of competing companies or other financial institutions that offer pawn products. The formulation of the problem from this research is: what is the marketing strategy for pawn products carried out by the Sibuhuan Islamic Pawnshop (UPS) in attracting customer interest. This study aims to find out how the pawn product marketing strategy implemented by Sibuhuan Islamic Pawnshops (UPS) in attracting customer interest. This research is a type of qualitative research that is descriptive. Sources of data used in this study are primary data and secondary data. Data collection techniques include observation methods, interview methods, and documentation methods. There are three steps in the data analysis procedure, namely data reduction, data review and verification or conclusion. Then to test the validity of the data using triangulation techniques consisting of data source triangulation, technical triangulation and time triangulation. Pawn Sharia, namely by determining marketing planning (marketing mix) with four stages, namely determining consumer needs and wants, choosing target markets, placing marketing strategies in competition, and choosing marketing strategies. In choosing a marketing strategy, Pegadaian Syariah (UPS) Sibuhuan applies a marketing strategy, namely a marketing mix with 7P, including product strategy (Product), price strategy (Price), location strategy (Place), promotion strategy (Promotion), people strategy (People ), process strategy (Process), and physical environment strategy (Physical Evidence)
Pengelolaan Ketenagakerjaan dan Pengangguran dalam Islam: Sebab, Dampak, dan Solusi Siti Lu’lu’il Maknun Muthoharoh; Amin Wahyudi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20479

Abstract

Penelitian ini membahas pengelolaan ketenagakerjaan dan pengangguran baik dalam perspektif konvensional maupun dalam perspektif Islam. Ketenagakerjaan adalah aspek penting dalam kehidupan ekonomi dan sosial masyarakat. Dalam Islam, konsep ketenagakerjaan dan pengangguran memiliki landasan prinsip-prinsip ekonomi dan etika yang unik. Artikel ini mengeksplorasi pandangan Islam terhadap pengelolaan ketenagakerjaan, yang mencakup aspek-aspek seperti hak dan kewajiban pekerja, keadilan dalam gaji, serta perlindungan terhadap pengangguran. Penelitian ini menggunakan metode kualitatif menggunakan data studi kepustakaan.
Analisis Faktor-Faktor yang Berpotensi pada Perkembangan Market Share Perbankan Syariah di Indonesia Hanifah Aminin; Fuad Hasyim; Rais Sani Muharrami
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20480

Abstract

Abstract This study aims to analyze the potential factors in the development of Islamic banking market share in Indonesia from the indicators of ROA, DPK, BOPO, Equivalent Rate, and Number of ATMs. This study uses a quantitative approach from annual financial reports with a population of Islamic banking for the last 10 years. The sampling method with purposive sampling obtained 11 BUS for the period 2013-2022. While the data analysis method applies the panel data regression analysis method with the Eviews 10 program. The results obtained simultaneously variable ROA, DPK, BOPO, Equivalent rate, and Number of ATMs have an influence on the market share of Islamic banking in Indonesia. While partially ROA, BOPO, and Number of ATMs have no significant effect on the market share of Islamic banking in Indonesia. While DPK has a significant effect on the market share of Islamic banking in Indonesia, because the management is able to manage funds well so that the amount of DPK is getting bigger which can illustrate the higher public confidence in Islamic banking. Equivalent Rate has a significant effect on the market share of Islamic banking in Indonesia, because with a high rate of return, customers will be interested in transacting at Islamic banks. Keywords: Islamic Financial Ratio, DPK, Equivalent Rate, Number of ATMs, Market Share Abstrak Penelitian ini memiliki tujuan guna menganalisa faktor-faktor yang berpotensi pada perkembangan market share perbankan syariah di Indonesia dari indikator ROA, DPK, BOPO, Equivalent Rate, dan Jumlah ATM. Penelitian ini memakai pendekatan kuantitatif dari laporan keuangan tahunan dengan populasi perbankan syariah selama 10 tahun terakhir. Metode pengambilan sampel dengan purposive sampling diperoleh 11 BUS periode 2013-2022. Sedangkan metode analisis data menerapkan metode analisis regresi data panel dengan program Eviews 10. Hasil penelitian diperoleh secara simultan variabel ROA, DPK, BOPO, Equivalent rate, dan Jumlah ATM memiliki pengaruh terhadap market share perbankan syariah di Indonesia. Sedangkan secara parsial ROA, BOPO, dan Jumlah ATM tidak berpengaruh signifikan terhadap market share perbankan syariah di Indonesia. Sedangkan DPK berpengaruh signifikan terhadap market share perbankan syariah di Indonesia, dikarenakan pihak manajemen yang mampu mengelola dana dengan baik sehingga jumlah DPK semakin besar yang dapat menggambarkan semakin tingginya kepercayaan masyarakat terhadap perbankan syariah. Equivalent Rate berpengaruh signifikan terhadap market share perbankan syariah di Indonesia, dikarenakan dengan tingkat pengembalian yang tinggi maka nasabah akan tertarik untuk bertransaksi pada bank syariah. Kata kunci: Rasio Keuangan Syariah, DPK, Equivalent Rate, Jumlah ATM, Market Share
Strategi Penanganan Pembiayaan Bermasalah pada BMT Masyarakat Madani Sumatera Utara: Analisis SWOT Imsar; Agung Ramadhan Trapoltanta Pratama; Rahmi Syahriza
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20497

Abstract

Abstract The aim is to analyze the handling of problematic financing at the BMT of the Madani Society of North Sumatra. Using qualitative methods with data analysis techniques using SWOT methods (Strength, Weakness, Opportunity, Threat). Data collection techniques used are observations, interviews, questionnaires and documentation. The results of this study are: (1) Problematic financing in BMT Northern Sumatra's Madani community is caused by internal factors such as quantitative human resource constraints, lack of support for digital and modern technology systems and the continuing instability of the labour force. While external factors are caused from the continuously deteriorating member economy, the abuse of funding funds by members and financial institutions of banks also conduct microfinancing. (2) The results of the calculations of the IFE and EFE matrix indicate that BMT Madani Society is in the quadrant II, which is a position that marks a strong company, but faces a major threat. So BMT Madani Society of North Sumatra is recommended to pursue a diversification strategy that is to optimize strengths to minimize existing threats. Key words : Management Strategy, Problematic Financing, SWOT
Analisis Kinerja Keuangan Perkebunan terhadap Standar SOP di PT. Perkebunan Nusantara III Kebun Bandar Selamat Cici Putri Ardyanti; Arnida Wahyuni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20512

Abstract

The research will discuss the Analysis of Plantation Financial Performance Against SOP Standards at PT. Perkebunan Nusantara III Kebun Bandar Selamat. This research was conducted using qualitative methods. As part of this investigation, operational activities and identification results were analyzed. This study was conducted through interviews, observations and document analysis to analyze the financial performance of the plantations based on the SOP standards of PT Perkebunan Nusantara III Kebun Bandar Selamat. This study shows the results or results achieved by the company's management in effectively performing the company's asset management functions within a certain period of time. In this way, the company can improve its financial performance better than the operating standards, so the company can also evaluate each improvement and provide the correct response measures, and provide guidance for formulating financial performance based on the evaluation of financial performance. The right decisions of a company can determine its sustainability.
Analisis Strategi Pemasaran dalam Mengembangkan Bisnis pada Umkm Falisha Catering Medan Laila Annisyah Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20529

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Kekuatan, kelemahan, Peluang dan Ancaman pada Faktor Internal dan Eksternal yang ada di Falisha Catering. Penelitian ini adalah pendekatan kualitatif menggunakan metode Analisis SWOT, metode pengumpulan data yaitu observasi, wawancara dan dokumentasi. Subjek penelitian ini berfokus pada beberapa narasumber terutama pemilik usaha tersebut ibuk Yunistika, dengan teknik analisis data menggunakan metode berfikir induktif. Hasil dari penelitian ini Startegi pemasaran pada UMKM Falisha Catering Medan yaitu pemilik mampu menciptakan variasi makanan dengan kualitas bahan baku yang tersedia, merekomendasikan makanan terbaru dengan promosi melalui marketing, mengikuti event kuliner yang ada dan meningkatkan kualitas pelayanan yang baik. Hasil dari analisis SWOT nya diperoleh bahwa di dalam matriks IFAS menunjukkan faktor kekuatan dan kelemahan memiliki total skor 3,86. Hal ini mengindikasikan bahwa usaha dari Falisha catering berada pada inetrnal yang begitu kuat. Selanjutnya, didalam matriks EFAS menunjukkan bahwa faktor peluang dan ancaman memiliki total skor 2,58. Hal ini mengidikasikan bahwa usaha dari Falisha catering dapat merespon peluang yang ada dengan cara yang luar biasa dan menghindari ancaman yang berada di pasar bisnis kuliner

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