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Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
Published by Universitas Muhammadiyah Prof. Dr. Hamka
ISSN : 25803360     EISSN : 25812874     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is an national journal published by Faculty of Economics and Business University of Muhammadiyah Prof. DR. HAMKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian Islamic Economics and Islamic Philantropy among academics, practitioners, regulators, and public. Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is issued two times annually, i.e., in Juny, and Desember
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2023)" : 8 Documents clear
Model Hubungan antara Dewan Pengawas Syariah dan Auditor Eksternal dalam Bank Syariah: Tinjauan Literatur dan Penerapan Prinsip-Prinsip Syariah pada Laporan Keuangan Rizal, Muhammad; Qalbia, Farah; Seger Santoso
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/17435

Abstract

This study aims to examine the relationship between the Sharia Supervisory Board (SSB) and external auditors in Islamic banks, as well as the implementation of Sharia principles in financial statements. Through a qualitative literature review, it was found that the SSB plays a crucial role in ensuring that all bank activities comply with Islamic law, while external auditors are responsible for providing an opinion on the financial statements' compliance with Sharia principles. Despite the synergy between the two, significant challenges arise regarding competence, independence, and the standards used in implementing Sharia principles in financial reporting. This study also highlights the need for further training for both the SSB and external auditors, as well as standardization in the application of Sharia principles in Islamic banks' financial statements. A better collaboration between the SSB and external auditors can enhance transparency and accountability in Islamic bank operations
Pengaruh Independensi, Self Efficacy, Etika Profesi dan Audit Tenure terhadap Audit Judgment dengan Spiritual Quotient sebagai Variabel Moderasi Hairul Triwarti; Meinendy Hikmawardhani Dwi Putri
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/18664

Abstract

This research aims to examine the effect of independence, self efficacy, professional ethics and audit tenure on audit judgment by using sprititual quotient as a moderating variable. This research is included in the type of quantitative research. The data collection method used is primary data with field survey methods. The technique used is by distributing questionnaires to 73 external auditor respondents who work in Public Accounting Firms in the DKI Jakarta area. The sampling technique used is non- probability sampling. The results of this study indicate that independence positive and significant effect on audit judgment, self efficacy positive and significant effect on audit judgment, professional ethics has no positive and significant effect on audit judgment, audit tenure positive and significant effect on audit judgment, spiritual quotient can strengthen the influence between independence against audit judgment, and spiritual quotient can strengthen the influence of professional ethics on audit judgment.
Optimasilasi Penghimpunan Zakat Pasca Pandemi Covid-19 Melalui Digital Marketing Hidayat, Rahmad
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/10912

Abstract

Zakat collection is the main pillar of Islamic philanthropic institutions. During the pandemic, there has been an increase in the number of online transactions so it is important to know how to optimize zakat collection through digital marketing. The methodology used in this research is a literature study. The absence of regulations that force Muslims in Indonesia to give zakat requires Amil Zakat Institutions to move faster, more actively, and innovatively to maximize zakat collection, including by maximizing digital marketing. This research is general and does not specifically discuss the application of digital marketing that has been carried out by an amil zakat institution. Digital marketing strategies that can be used to maximize the collection of zakat funds are using organic (unpaid) and paid (paid) methods. Organic fundraising methods consist of search engine optimization (SEO), organic social media, e-mail marketing, promotion using WhatsApp. While the paid fundraising method uses google ads, social media ads, youtube ads
Analisis Kebijakan Pemerintah Tentang Zakat Sebagai Upaya Meningkatkan Perekonomian Indonesia Pasca Reformasi Tahun 1998 fathurrahman, muhammad rifqi; Nursaadah , Intan
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/10924

Abstract

Zakat is a mandatory worship for Muslims. In addition to having religious values ​​for individuals who carry it out, zakat is an Islamic financial instrument that has the potential to help improve the community's economy. Since it was first prescribed by Islamic state and sultanate leadership, the implementation of zakat has had a major impact on the country's economic development. Judging from the implementation potential that must be issued every certain period and the amount issued depending on everyone's opinion, the potential for a large amount of zakat. This potential has been realized by the government, especially after the monetary crisis that occurred in 1998, this can be seen from the issuance of Law No. 38 of 1999 concerning the management and utilization of zakat. Then made several improvements and revisions until Law No. 23 of 2011 was issued. This shows that the government sees zakat as a Muslim worship that can help improve the country's economy by regulating mechanisms, management of its distribution and utilization. This study aims to analyze the government's paradigm regarding zakat in its statutory regulations; find out how the government responds to the potential of zakat for Muslims to collaborate in developing the country's economy; and knowing how the problematic management of zakat is seen from the issuance of laws historically.
Analisis Penggunaan Akuntansi Syariah Terhadap Pembiayaan Syariah Berdasarkan PSAK No. 102 Pada PT Bank Syariah Indonesia, Tbk Fahri Widyatmoko
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11379

Abstract

The purpose of this study is to determine the usability of the implementation of murabahah financial accounting in PT Bank Syariah Indonesia, Tbk Cimahi Branch Accounting Standards No. 102 on Murabahah Accounting. This type of research is a qualitative descriptive research that describes and explains the application of the murabahah system in Islamic banking. The data sources used by the author are direct data sources (primary data) and indirect data sources (secondary data). In this study, the data collection technique was field research, ie. field data collection through documentation and interviews. In this work, the author uses the method of comparative analysis. Comparative analysis method is a problem solving method or procedure that is studied by comparing accounting applied to Islamic mortgage financing in PT Bank Syariah Indonesia, Tbk Cimahi Branch with PSAK 102 based murabahah contract.
Analisis Determinasi Tingkat Kemiskinan Dengan Zakat sebagai Variabel Moderating Nurul, Azizah; Rahman, Taufikur
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11468

Abstract

This study aims to determine the effect of Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) on poverty levels with zakat as a moderating variable. This research method uses quantitative methods with secondary data obtained from Lazis-NU, Social Service and BPS. The data used is the 2019-2022 time series data in Susukan District. The population in this study is Susukan District, Semarang Regency with a saturated sampling technique and changing annual data to monthly (data interpolation). In testing the hypothesis of this study using Moderate Regression Analysis (MRA) is a special application of linear regression where the regression equation includes factors that interact with each other. This research was assisted by the eviews 10 application in data processing. The results showed that Non-Cash Food Assistance (BPNT) had a negative and significant effect on poverty, while the Family Hope Program (PKH) had a positive and significant effect on poverty. Then the Non-Cash Food Assistance (BPNT) and the Family Hope Program (PKH) were able to moderate the effect of the Non-Cash Food Assistance (BPNT) and the Family Hope Program (PKH) on poverty.
Strategi Keunggulan Kompetitif Home Industri Sewel Khas Socah Ditinjau dari Perspektif Etika Bisnis Islam Faizah Fairani; Luluk Hanifah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11652

Abstract

This study aims to determine the competitive advantage strategy of Socah's typical home industry from the perspective of Islamic business ethics. Qualitative method with descriptive approach. This is done by observing directly or going down to the field by conducting interviews and observations of the home industry entrepreneurs in Socah Village, Bangkalan Regency. The results of the study show that of the 7 home industry producers, 2 home industries (28.6%) apply a cost leadership strategy. Meanwhile, 3 home industries (42.8%) implemented a differentiation strategy. Of the remainder (28.6%), they focus more on a differentiation focus strategy. While Islamic business ethics from 7 producers, 2 home industries (28.6%) apply the principle of unity (monotheism), the principle of justice or balance there are 4 producers (57.2%) and 7 or (100%) producers apply the principle of free will, responsibility and compassion.  
Analisis Etika Bisnis Islam Dan Lebelisasi Halal Dalam Pengambilan Keputusan Pembelian Produk Melalui E-Commerce (Studi Kasus Pada Mahasiswa UIN KH. Abdurrahman Wahid Pekalongan) Aulia, Fira; Adinugraha, Hendri Hermawan
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/13286

Abstract

This research aims to identify and test the influence of Islamic business ethics and halal certification on purchasing decisions through e-commerce. The method used in this research is a quantitative approach. The independent variables in this research are Islamic business ethics (X1) and halal certification (X2). Meanwhile, the dependent variable in this research is purchasing decisions (Y). Data collection was carried out by distributing questionnaires with a total of 40 respondents who were students of UIN K.H Abdurrahman Wahid Pekalongan. Data processing techniques were carried out using Eviews12. The analysis of this research includes the Classic Assumption Test and Multiple Linear Regression Analysis, t test, f test, and R2 test. Based on the results of the variable significance test, it shows that the independent variables, namely Islamic business ethics (X1) and halal certification (X2) have a significant influence on the dependent variable, namely purchasing decisions (Y).

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