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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 106 Documents
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Search results for , issue "Vol 9 No 2 (2024)" : 106 Documents clear
Pengaruh Tingkat Pengangguran Terbuka dan Indeks Pembangunan Manusia terhadap Kemiskinan di Sumatera Utara 2018-2023 sari, Arsiska; Noubel Putra Nainggolan; Windi Octaviani; Theresia Enjel Octavia Sihombing; Feryanto Nababan; Joko suharianto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22730

Abstract

This study aims to analyze the impact of the Open Unemployment Rate (TPT) and the Human Development Index (IPM) on the number of poor people in North Sumatra, Indonesia, from 2018 to 2023. Using a panel data model approach and secondary data from the Central Bureau of Statistics (BPS), this study employs quantitative methods to identify the relationship between these variables. The analysis results show that IPM has a significant negative impact on the number of poor people, while TPT has a positive but insignificant impact. Together, TPT and IPM contribute 99.77% to the number of poor people in North Sumatra. These findings encourage the government and stakeholders to design policy interventions aimed at increasing labor force participation and the human development index, such as skills training and economic empowerment programs. This study provides an understanding of the dynamics of poverty in North Sumatra and the factors that influence it, and provides policy recommendations to address these issues.
Role of Accounting Information to Control Adverse Selection Apriliza, Yafika; Nur Amalia, Syahamah; Muda, Iskandar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22755

Abstract

This journal article explores the role of accounting information in controlling adverse selection in financial markets. This study emphasizes the important role of accounting information transparency, disclosure, and regulatory frameworks in mitigating the risks associated with adverse selection. By providing reliable and timely accounting information, accounting practices help reduce information asymmetry among market participants, thereby minimizing adverse selection. Investor confidence is increased through access to high-quality accounting information, resulting in more informed decision making and reduced adverse selection. The research method used in writing this article is a qualitative method. This research uses a qualitative research approach using a scoping review approach. This research underscores the important role of accounting information and fair practices facilitated by effective accounting systems in overcoming the challenge of adverse selection. Overall, this research contributes to the understanding of how accounting information plays an important role in managing adverse selection and enhancing integrity in financial markets. Keywords: Accounting Information, Information Asymmetry, Adverse Selection
Pengaruh Kemajuan Teknologi dan Pengetahuan Investasi terhadap Keputusan Investasi Gen Z di Pasar Modal Syariah (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi) Salsabila Putri Silviani; Titin Agustin Nengsih; Puteri Anggi Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22756

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kemajuan teknologi dan pengetahuan investasi terhadap keputusan investasi gen z di pasar modal syariah pada mahasiswa FEBI Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi. Metode yang digunakan adalah kuantitatif, dan analisis data yang digunakan adalah uji koefisien determinansi. Sampel pada penelitian ini sebanyak 65 sampel mahasiswa FEBI Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi angkatan 2020-2022, dengan menyebarkan kuesioner skala likert. Hasil penelitian menunjukan bahwa kemajuan teknologi (X1) berpengaruh positif signifikan terhadap keputusan investasi (Y). Hal tersebut dibuktikan dengan nilai dari Thitung 2,040 > Ttabel 1,999 dan nilai Sig 0,046 < 0,05 yang artinya bahwa Ha diterima dan Ho ditolak. Pengetahuan investasi (X2) menunjukan bahwa terdapat pengaruh positif signifikan terhadap keputusan investasi (Y). Hal tersebut dibuktikan dengan nilai Thitung variabel pengetahuan investasi sebesar 2,346 > Ttabel 1,999 dengan nilai signifikansi sebesar 0.022 < 0.005. Sehingga kesimpulannya Ha diterima dan Ho ditolak. Kemajuan teknologi dan pengetahuan investasi secara bersama berpengaruh signifikan terhadap keputusan investasi. Diketahui nilai signifikansi untuk (X1) dan (X2) secara simultan berpengaruh terhadap (Y) sebesar 0,005 < 0,05 dan nilai Fhitung > Ftabel (5,837 > 3,145). Maka kesimpulannya Ha diterima dan Ho ditolak. Hal ini memiliki arti bahwa semakin tinggi tingkat kemajuan teknologi dan pengetahuan investasi maka semakin tinggi keputusan mahasiswa berinvestasi. Kata kunci : Kemajuan Teknologi, Pengetahuan Investasi, dan Keputusan Investasi
Pengaruh Profesionalisme Kerja, Time Management, dan Work Resilience terhadap Kinerja Karyawan PT. Perkebunan Nusantara IV Regional 1 Medan Zefaninya Stephani Sinuraya; Hilma Harmen
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22777

Abstract

Analisis pengaruh ketahanan kerja, manajemen waktu, dan profesionalisme terhadap kinerja karyawan di PT Perkebunan Nusantara IV Regional 1 Medan merupakan tujuan dari penelitian ini. Metodologi kuantitatif digunakan dalam penelitian ini. Sebanyak 63 karyawan bagian Sumber Daya Manusia dan Sistem Manajemen Informasi merupakan populasi dari penelitian ini, dan pengambilan sampel secara lengkap digunakan untuk memilih sampel penelitian. Dengan menggunakan perangkat lunak SPSS Versi 28, analisis regresi linier berganda adalah teknik analisis data yang digunakan dalam penelitian ini. Menurut temuan penelitian, profesionalisme kerja memiliki dampak positif dan signifikan terhadap kinerja karyawan pada (1) kasus parsial; manajemen waktu memiliki dampak positif dan signifikan terhadap kinerja karyawan pada (2) kasus parsial; dan ketahanan kerja memiliki dampak positif dan signifikan terhadap kinerja karyawan pada (3) kasus parsial. Kemampuan organisasi untuk berhasil sangat dipengaruhi oleh kinerja setiap karyawan. Oleh karena itu, profesionalisme kerja yang baik diperlukan untuk mendukung upaya organisasi dalam meningkatkan kinerja karyawan. lokasi di mana para pekerja diharapkan dapat menjalankan tugasnya secara profesional. Selain itu, manajemen waktu yang efektif akan meningkatkan kinerja karyawan. Selain itu, seseorang harus mampu menangani situasi sulit di tempat kerja dan memiliki ketahanan kerja yang kuat. Karyawan dengan tingkat ketahanan kerja yang tinggi, kemampuan manajemen waktu, dan profesionalisme, semuanya dapat berkinerja lebih baik pada saat yang bersamaan.
Was Accountant/Auditor Behavior Leading op to Enron, Worldcom, and 2007-2008 Market Meltdowns Episodes Ethical? Dwi Faradiba Siregar; Annisa Rizki Pratiwi; Iskandar Muda
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22799

Abstract

The public accounting profession is an accountant who has obtained a license who has the obligation to provide assurance services, including audit services related to historical financial information, review services related to historical financial information, as well as other forms of assurance services related to accounting, management and finance. Apart from having obligations, public accountants also have to obtain compensation, obtain legal protection for providing services determined by SPAP, as well as obtain information, data and other documents related to the provision of services, as regulated by Law of the Republic of Indonesia Number 5 of 2011 concerning Public Accountants. The public accounting profession must uphold ethical values ​​in behavior when carrying out its work. If public accountants ignore professional ethical values, violations and irregularities will occur which can cause scandals, tarnishing the public accounting profession itself, and of course also reducing public trust in public accountants.This research was conducted by conducting a literature study from various studies on ethical behavior and codes of ethics for professional accountants in public accounting. The research method used is a qualitative descriptive method by taking relevant data from literacy studies on research on ethical behavior and codes of ethics for professional accountants in public accounting. The results of this research, enforcing a good code of ethics will help increase public trust in the accounting services provided. In the case of Enron and WorldCom, the behavior of accountants was considered unethical and not in accordance with the applicable code of ethics. In 2007-2008, when the global financial crisis occurred, accountants' behavior, if it complied with the applicable code of ethics, was considered ethical. Meanwhile, if an accountant's behavior violates the applicable code of ethics, it is considered unethical.
Formulasi Maqashid Syariah dan Relevansinya terhadap Problematika Fiqih Muamalah Kontemporer Mulyono
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.24735

Abstract

Artikel ini membahas pentingnya Maqashid Syariah dalam menghadapi problematika fiqh muamalah kontemporer. Dengan adanya perkembangan teknologi digital, fintech syariah, dan globalisasi ekonomi, tantangan hukum syariah semakin kompleks. Untuk itu, penguatan ijtihad berbasis Maqashid Syariah menjadi kunci dalam menyusun solusi hukum yang fleksibel dan relevan. Artikel ini mengkaji bagaimana prinsip-prinsip Maqashid Syariah dapat diterapkan dalam memberikan solusi terhadap isu-isu baru, seperti ekonomi digital dan teknologi finansial. Melalui pendekatan ini, hukum Islam dapat beradaptasi dengan dinamika zaman tanpa mengabaikan tujuan utama syariah yaitu kemaslahatan umat. Dengan memperkuat ijtihad berbasis maqashid, hukum syariah mampu memberikan jawaban atas permasalahan kontemporer yang semakin berkembang.

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