cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota langsa,
Aceh
INDONESIA
J-EBIS (Jurnal Ekonomi dan Bisnis Islam)
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : 25021397     EISSN : 25408100     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
The Journal that published by Faculty of Economic and Islamic Busines, State Institut for Islamic Studies (IAIN) Zawiyah Cot Kala Langsa, This journal focused on Islamic Economics and Finance studies. The Journal is published twice a year on April and October. The aim of the journal is to disseminate the Islamic economics and finance.
Arjuna Subject : -
Articles 235 Documents
 19   20   21   22   23 
INVESTIGASI PENDAYAGUNAAN ZAKAT ASNAF GHARIM MENJADI ALTERNATIF HUTANG PIUTANG (Studi pada Baitul Mal Langsa) Zainal Muttaqin; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 7, No 2 (2022)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v7i2.4793

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana zakat dapat menjadi alternatif utang piutang melalui pendayagunaan zakat pada kelompok gharim di masa pandemi Covid-19. Penelitian ini menggunakan metode kualitatif deskriptif guna menganalisis bagaimana pendistribusian zakat Baitul Mal Kota Langsa kepada gharim di masa pandemi Covid-19. Penelitian ini menemukan fakta bahwa zakat telah menjadi alternatif dalam penyelesaian permasalahan utang piutang yang dihadapi fakir miskin melalui pendayagunaan zakat pada kelompok gharim di masa pandemi Covid-19. Pemanfaatan dana gharim Baitul Mal Kota Langsa dalam masa Covid-19 telah dilakukan untuk tiga kategori kebutuhan. Pertama, untuk kebutuhan pendidikan di perguruan tinggi, di sekolah menengah pertama, dan di pesantren. Kedua, untuk pelunasan utang pemakaian listrik, utang para pedagang kecil, utang biaya sewa rumah, dan utang biaya pemulangan jenazah. Ketiga, untuk kebutuhan organisasi yaitu pelunasan utang lembaga pesantren, utang taman baca Al-Qur'an, dan utang panitia pembangunan sarana ibadah. Penelitian ini telah berhasil menunjukkan bahwa dana zakat telah berperan signifikan dalam hal penangulangan utang piutang masyarakat yang terjadi selama masa-masa sulit saat pandemic covid 19
Pendampingan Usaha sebagai Variabel Moderator pada Pengaruh antara Modal Sendiri dan Jumlah Pembiayaan Murabahah terhadap Omzet Luthfi, Faishol
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i1.4857

Abstract

This study aims to analyze the effect of equity and murabahah financing on MSME turnover with business assistance as a moderating variable. This study uses a mix methods approach which is a combination of quantitative and qualitative methods. The quantitative method uses Moderated Regression Analysis (MRA) and the qualitative method uses descriptive analysis. The independent variables in this research are equity (X1) and the amount of murabahah financing (X2) with business assistance as a moderating variable (Xm). The dependent variable is MSME turnover. The subject of this research is MSME actors in Surabaya City. The sample of this study amounted to 300 people who were taken using purposive sampling method. The results showed that the variable of equity has a positive and significant effect on MSME turnover, while business assistance has been shown to moderate the influence between equity and murabahah financing on MSME turnover. There are several forms of business assistance for MSME actors, namely related to production capacity, business community and product promotion.This study looks at the independent variables from two sides, namely from the internal side of MSME actors, namely their own capital and externally, namely murabahah financing. Further exploration is needed regarding the independent variables in this study.This study is useful for relevant regulators to formulate MSME development policies considering the importance of MSME's role in the Indonesian economy. This study provides deeper insight into business assistance as a moderating variable and also forms of business assistance.
The Effect of Financing Portfolio Diversification Strategy on The Risk of Non Performing Financing in The Indonesian Islamic Banks Ihdina Sabilal Haq
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.vi0.5560

Abstract

Purpose – The purpose of this study is to examine the effect of a credit portfolio diversification strategy on the risk of bad loans in Islamic banking in Indonesia for the 2018-2022 period. Design/methodology/approach – Exogenous variables in this study include credit portfolio diversification based on contract and type of usage. Meanwhile, the endogenous variable is the risk of bad credit in Islamic banking. The loan portfolio diversification variable based on the contract and type of use is calculated using the Herfindahl-Hirschman Index (HHI). The bad credit risk variable uses the Non Performing Financing (NPF) proxy. The population in this study are Islamic Commercial Banks and Sharia Business Units in 2018-2022 using a saturated sample technique. In addition, Ordinary Least Square (OLS) Regression Analysis is used in the data analysis method. Findings – The results of this study indicate that the diversification of the credit portfolio based on the contract and the type of usage both partially and simultaneously has a significant effect on the risk of bad credit in Islamic Banking. Research limitations/implications – This study is limited to Islamic commercial banks and Islamic business units in Indonesia. There are three types of financing, namely financing based on contract-, type of use and business sector and not the business sector of credit beneficiary, but in this study only uses diversification of financing based on contracts and usage due to limited data and research time. Practical implications – The role of credit diversification based on contract and type of usage in reducing the risk of bad credit that may be useful for sharia banking, both sharia commercial banks and sharia business units in Indonesia, is related to the need for a credit portfolio diversification strategy policy to reduce the risk of bad credit in companies as well as for further researchers as an additional reference. for research that uses the topic of factors that influence the level of credit risk in Islamic banking. Originality/value – This study provides new insights about the role of credit diversification based on contracts and the type of use that can significantly affect the risk of bad credit in Islamic banking in Indonesia.
Analysis of Liquidity in Islamic Banks in Indonesia: Analysis of Capital Adequacy Ratio, Return on Asset, Inflation, and BI Interest Rate Factors for the Period 2015-2020 Shoffan Maulana; M. Fikri Himmawan; Sri Yayu Ninglasari
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i1.5561

Abstract

Purpose – This study aims to explore the elements that affect the liquidity of Islamic banking in Indonesia. From 2015 to 2020, Bank Indonesia published consecutive monthly statistics that can be used in this study. Internal factors, such as the capital adequacy ratio (CAR) and return on assets (ROA), and external factors, such as inflation and the SBI interest rate, are the variables used in this study. Design/methodology/approach - This study used the vector error correction model (VECM) as the research methodology. Findings - The results state that CAR and inflation variables have a positive and significant effect on FDR in the short term, but other variables are not significant. The financing-to-deposit ratio is negatively affected by ROA and BI interest rate variables in the long term, while in the short term it is positively affected by CAR and inflation (FDR) variables. Research limitations/ implications - In order to determine the liquidity policy of Islamic banking in the future, the authorities in Indonesia can benefit significantly from this research. Originality and value - This research can be used as a comparative reference for Islamic banking to maintain its liquidity. There are still not many studies that examine research on Islamic banking liquidity in Indonesia with these variables, so this journal can be a reference for further research. However, it is limited to 2015 to 2020 and only uses Islamic banking as the object of research. Keywo
Integration Analysis of Sharia Stock Price Index in Indonesia, Malaysia, China and The United States Islamic Capital Markets Darmawan, Zulfikri Charis
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.vi0.5576

Abstract

Purpose – This study aims to determine the effect of Dow Jones Islamic Word Malaysia Index (DJMY25D), Dow Jones Islamic Market China (DJICHKU) and Dow Jones Islamic Market Index (DJIMI) on Indonesian Sharia Stock Index (ISSI.JK) for the 2018-2022 period. Design/methodology/approach – The exogenous variables in this study include DJMY25D, DJICHKU and DJIMI. Meanwhile, the endogenous variable is ISSI.JK. In the DJMY25D, DJICHKU, DJIMI and ISSI.JK variables it is calculated by the percentage growth in closing prices at the beginning of the month. The population in this study is the Global Islamic Index which is part of the Dow Jones Global Index which consists of 34 countries using purposive sampling technique. In addition, Ordinary Least Square (OLS) Regression Analysis was used in the data analysis method. Findings – The results of this study indicate that simultaneously DJMY25D, DJICHKU and DJIMI have a significant effect on ISSI.JK. Partially, DJMY25D and DJICHKU have an effect on ISSI.JK but not significantly. while DJIMI has a significant effect on ISSI.JK. Research limitations/implications – his research is limited by the integration of Indonesian Islamic stocks with several Malaysian, Chinese and American Islamic stocks. There are several other countries where the Islamic stock market may be integrated with Indonesian Islamic stocks, but in this study only uses diversification of financing based on contracts and usage due to limited data and research time. Practical implications – The integration of ISSI.JK and DJIMI sharia stocks may be useful for market players and regulators to consider the DJIMI stock market in estimating market price movements and volatility of the Indonesian sharia stock market. Originality/value – This study provides new insights on the integration of Islamic stocks in Malaysia, China, America and Indonesia in 2018-2022.
Dynamic Effects Of Interaction Between Economic Growth, Investment And Savings With International Trade In Indonesia Tajul Ula
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i1.5752

Abstract

Anticipation of economic uncertainty needs to be done to avoid the brink of crisis by maintaining the pace of economic growth, investment and savings climate as well as smooth international trade. This study aims to analyze and explore the dynamic relationship interaction between economic growth variables projected as Gross Domestic Product (GDP), investment, gross domestic savings and international trade of the Indonesian state with data in the period 1971-2020 obtained from the worldbank.org website. The research method uses the Vector Auto Regression (VAR) analysis model with the development of Impulse Response Function (IRF) and Variance Decomposition (VDC) analysis to explain the response of a variable to the shock of the variable itself and other variables. The results of the analysis revealed that the one-way relationship for the variables of investing, saving, and trading was influenced by the variable itself with a lag of one. In addition, the results of IRF analysis show that the variable response of economic growth, investment, savings and international trade is dominated by shocks to economic growth variables, and the results of VDC analysis show that economic growth variables most contribute to the variable response of economic growth itself, investment, savings and international trade. The results of this study can be used as a reference for the formulation of anticipatory policies by the government and Bank Indonesia in preventing the risk of economic crisis by maintaining macroeconomic variable stability so that the level of domestic market confidence is maintained in the outlook. Therefore, the policy stages that can be carried out are to control inflation, reduce the current account deficit, maintain fiscal balance and improve in managing foreign debt.
Peran Kepuasan Nasabah Dalam Memediasi Pengaruh Kualitas Pelayanan Dan Literasi Produk Keuangan Terhadap Loyalitas Nasabah Bank Aceh Syariah Kharisma, Siti Rahma Keumala; Nurdin, Ridwan
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol,9 No 1 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i1.5830

Abstract

The purpose of this research is to examine the mediating influence of customer satisfaction on service quality and financial product literacy on customer loyalty at Bank Aceh Syariah. The sample in this study was 80 customers who were obtained using the Hair et al. formula. Data collection was carried out by distributing questionnaires to respondents which were then analyzed using structural model equations or SEM-PLS. This research found that service quality and product literacy have a positive and significant effect on customer satisfaction. Customer satisfaction and product literacy also have a positive and significant effect on customer loyalty. However, this result is inversely proportional to the influence of customer satisfaction on customer loyalty. Research also finds that service quality through customer satisfaction has a positive and significant influence on customer loyalty. However, in contrast to service quality, the financial product literacy variable found a positive but not significant influence on customer loyalty. To gain customer loyalty, Bank Aceh Syariah is advised to improve service quality. What can be done is to provide a polite and friendly welcome, make the waiting room comfortable and provide fast and efficient service.
The Influence Attitudes, Subjective Norms And Perceptions Behavioral Control Of Depok Community Interest In Sharia Card Ownership fajrianti, lutfiah
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 2 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i2.5851

Abstract

This study aims to examine the influence of attitude factors, subjective norms and perceptions of behavioral control on interest in sharia card ownership by taking a case study in the city of Depok. This research is a quantitative research. Data was obtained by distributing questionnaires online with 110 respondents from Depok City. The sampling technique used in this study is non-probability sampling, Partial Least Square (PLS) is used as a data analysis technique and uses SmartPLS 3.0 software. Based on the results of data analysis, the perceived factor of behavioral control has a significant positive effect on interest in sharia card ownership, while attitudinal factors and subjective norms do not have a significant positive effect on interest in sharia card ownership. So that attitudes and subjective norms are not a strong factor in deciding to have a sharia card. recommendations for further research should be to develop research by adding other factors or variables that have not been studied in this research, such as perceived usefulness, perceived religiosity and perceived convenience so that it can strengthen the concept for further research which discusses the factors that influence interest in using sharia . card and it is also hoped that future researchers will expand the research object.
Earning Management Analysis: The Role of Firm Size, Leverage, Managerial Ownership and Profitability Safarida, Nanda; Lili Irawati; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.vi0.5909

Abstract

Purpose: This study aims to determine the effect of firm size, leverage, managerial ownership, and profitability on earning management in a convenience goods company, PT. Tiga Pilar Sejahtera Food Tbk, wich is listed on the Indonesian stock exchange under the name AISA. Method: Secondary data are collected through the company's financial statement from 2006 to 2020. The data were collected from the Indonesian Capital Market Directory (ICMD) and the Indonesian stock exchange websites. The quantitative approach was used to analyze the data. Then, the data were regressed by Ordinary Least Square estimation using Eview 12 software. Findings: Results revealed that firm size, managerial ownership, and profitability have no significance influence on earning management. However, leverage partially has a negative and significant effect on the earnings management. Meanwhile, firm size, leverage, managerial ownership, and profitability simultaneously influence earnings management of PT. Tiga Pilar Sejahtera Food Tbk significantly from 2006 to 2020 period. Research limitation: This research only uses some of the determinants of earnings management from many other factors that also have a contribution such as institutional ownership, board of commissioners, auditor reputation, etc. In addition, the use of several research objects in the form of companies engaged in the same business sector is also recommended for further research in order to obtain a more comprehensive and representative view. Practical Implication: This research has implications for the company's management considerations in making decisions to carry out earnings management. This form of intervention is ideal as long as it is carried out in accordance with accounting principles. This must be ensured so that the company's economic picture remains visible and risk management can still be carried out.
Analisis Faktor-faktor yang Mempengaruhi Keberhasilan Program Zakat Produktif dalam Meningkatkan Kesejahteraan Mustahik Rizki, Rizki Yuliana; Yenni Samri Juliati Nasution; Muhammad Syahbudi
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i1.5919

Abstract

The purpose of this study is to analyze what factors affect the welfare of mustahik in managing productive zakat. The independent variables in this study include work ethic, training and mentoring. While the dependent variable is the mustahik's welfare. The population in this study are zakat recipients in the economic program from 2019 to 2021 totaling 52 mustahik who are fostered by Dompet Dhuafa Waspada, so that these 52 mustahik are the samples in the study. In addition, this study collected data using a questionnaire so that it uses multiple linear regression analysis in the data analysis method. The approach used is a quantitative approach. The results of the study show that work ethic, training and mentoring variables simultaneously have a significant effect on mustahik welfare while partially, work ethic does not have a significant effect on mustahik welfare. While training and mentoring partially have a positive and significant effect on the welfare of mustahik. This study is limited to the zakat institution Dompet Dhuafa Waspada Medan. Work ethic is always related to the quality of human resources. Education is a means of improving work ethic, because education can add skills and open one's perspective of thinking. While the age factor can be an obstacle to a person's work ethic. The age that is no longer productive also influences the level of enthusiasm for work ethic. This research provides new insights about the factors that influence success in managing productive zakat.

Page 21 of 24 | Total Record : 235

 19   20   21   22   23 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol, 10 No 2 (2025) Vol,10 No 1 (2025) Vol, 9 No 2 (2024) Vol,9 No 1 (2024) Vol 8, No 2 (2023) Vol 8, No 1 (2023) Vol 7, No 2 (2022) Vol 7, No 1 (2022) Vol 6, No 2 (2021) Vol 6, No 1 (2021) Vol 5 No 1 (2020): Volume 5 Nomor 1 Januari-Juni 2020 Vol 5, No 2 (2020) Vol 5, No 1 (2020) Vol 4 No 2 (2019): Volume 4 Nomor 2 Juli-Desember 2019 Vol 4 No 1 (2019): Volume 4 Nomor 1 Januari-Juni 2019 Vol 4, No 2 (2019) Vol 4, No 1 (2019) Vol 3 No 2 (2018): Volume 3 Nomor 2 Juli-Desember 2018 Vol 3 No 1 (2018): Volume 3 Nomor 1 Januari-Juni 2018 Vol 3, No 2 (2018) Vol 3, No 1 (2018) Vol 2 No 2 (2017): Volume 2 Nomor 2 Juni-Desember 2017 Vol 2 No 1 (2017): Volume 2 Nomor 1 Januari-Juni 2017 Vol 2, No 2 (2017) Vol 2, No 1 (2017) Vol 1 No 2 (2016): Volume I Nomor 2 Juni 2016 Vol 1 No 1 (2016): Volume I Nomor 1 April 2016 Vol 1, No 2 (2016) Vol 1, No 1 (2016) More Issue