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"Jurnal At-Tawassuth | Vol. V| No. 2 | 2020"
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<![CDATA[PERSEPSI PENGUSAHA MANGAT CATERING TERHADAP PERBANKAN SYARIAH ]]>
<![CDATA[Mawaddah Irham]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8449
<![CDATA[Perception is the process of someone's interpretation of their environment. The purpose of this study was to determine the perceptions of catering mangat entrepreneurs towards Islamic banking in the city of Medan. The method used is a qualitative method with interviews. The results of this study are; The perception of the catering spirit entrepreneur towards Islamic banking is good. According to him, Islamic banks with the concept of sharing the results, are free from usury and can help customers to transact in a halal manner. So that customers feel safe and comfortable as well as blessings in transactions. The experience of catering entrepreneurs in using sharia banking services, namely that there are many conveniences in business activities carried out, for example in transfer transactions, the service is quite easy and reaches the intended account as well as when receiving transfers from consumers, immediately receiving notifications via messag services on cellphones . During the use of Islamic banking services, there were no obstacles or obstacles experienced, and it went well, as well as catering entrepreneurs who felt helped by the existence of Islamic banking services]]>
<![CDATA[PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Rana Fathinah Ananda]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8485
<![CDATA[This study is aimed to analyze and determined whether the Capital Adequacy Ratio and Non Performing Financing effect simultaneously and partially on the Profitability of Islamic Banks in Indonesia. The population and sample of this research are the Indonesian Sharia Banks which are registered in Bank Indonesia for the year from 2010 until 2019, as many as 13 Banks with saturated sampling techniques in order to obtain 13 Banks. The data analysis in this research is quantitative analysis with the data analysis method used in this study using multiple linear regression analysis and panel data regression selection by doing the Chow test, Hausmant test and Lagrange Multiplier test using Eviews software. The results of this research shows that simultaneously the Capital Adequacy Ratio and Non-Performing Financing, both have a significant effect on Profitability. Partially, the results of the hypothesis test show that the Capital Adequacy Ratio variable has a positive but insignificant effect on ROA in IslamicBanks in Indonesia, while Non Performing Financing has a significant negative effect on the Probability of IslamicBanks in Indonesia.]]>
<![CDATA[ANALISIS PERBANDINGAN IMBAL HASIL INVESTASI PRODUK REKSADANA SYARIAH BERIMBANG DAN REKSADANA ANGGREK DI DANAREKSA SEKURITAS CABANG MEDAN ]]>
<![CDATA[Azizatur Rahmah]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8074
<![CDATA[Balanced Sharia Mutual Fund Product apply a cleaning or filtering process in the securities portfolio construction. The screening process carried out by removing the income obtained from activities thet are not in accordance with Islamic principles. This process raises doubts about the performance of this mutual fund. Investors also assume that the return on investment in Balanced Sharia Mutual Funds is not as large as the return on investment in the Orchid Mutual Fund. In this period, there is data that shows Balanced Sharia Mutual Funds experienced more profits than Anggrek Mutual Funds by 23 times. Even though during the research period Balanced Sharia Mutual Fund often provide higher invsetmen returns, Orchid Mutual Funds have also experienced the same thing. The results of calculations using the t-test method obtained t-count of 11.93. Thus t-stat>from t-table or 11.93>2.807. The t-stat value is obtained from the difference in the percentage of return on investment in the Orchid Mutual Fund minus the yeild for Balanced Sharia Mutual Funds of 171.77 divided by a deviation of 14.38. The conclusion of this study is that there are data that show Balanced Sharia Mutual Funds experience more benefits than Orchid Mutual Funds.]]>
<![CDATA[ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Devi Ayu Putri]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8446
<![CDATA[This study aims to examine and analyze (1) the effect of profitability on the timeliness of financial reporting (2) the effect of leverage on the timeliness of financial reporting (3) the effect of company size on the timeliness of financial reporting (4) the effect of reputation of public accounting firms on the accuracy financial reporting time and (5) the influence of the audit committee on the timeliness of financial reporting of companies listed on the Indonesian stock exchange. This research was conducted in the manufacturing sector of the consumer goods sector in 2012-2016 on the Indonesia Stock Exchange. Methods of research data using non-participant observation methods, by analyzing the annual reports and audit financial reports obtained. The data analysis method is logistic regression analysis, with hypothesis testing carried out by multivariate testing. The results showed that the profitability and audit committee had a positive effect on the timeliness of financial reporting, while leverage, company size, reputation of public accounting firms had no effect on timeliness of financial reporting. This research is expected to provide significant implications for related parties in assessing and predicting the timeliness of financial report submission.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PADA PT SHAFCO MULTI TRADING MEDAN ]]>
<![CDATA[Yurmaini Yurmaini]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8486
<![CDATA[This study is shown to determine the factors that influence purchasing decisions at PT. Safco Multi Trading Medan. Price and product quality as independent variables and purchasing decisions as dependent variables. The method used in this research is to use quantitative research. Data obtained and analyzed using multiple linear regression equation with the equation Y = 4.020 + 0.378X1 + 0.500X2. This analysis includes the t test in the effect of price on purchasing decisions is 3.619 with Sig 0.001 and the t test in the effect of product quality on purchasing decisions is 5.639 with Sig 0.000, R-Square of 0.391, f test of 26.355 with Sig 0.000. The results showed that the price had a positive and significant effect on purchasing decisions at customers of PT. Shafco Multi Trading. Product quality has a positive and significant effect of 39.1% on purchasing decisions at customers of PT. Shafco Multi Trading, purchasing decision is a moderating variable in influencing product quality on purchasing decisions at PT. Shafco Multi Trading so that 60.9% is influenced by other factors not examined by researchers.]]>
<![CDATA[PENERAPAN ETIKA BISNIS ISLAM PADA WAROENG STEAK AND SHAKE MEDAN ]]>
<![CDATA[Rizka Ar Rahmah]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8091
<![CDATA[This research aims to determine the concept of business ethics which is implemented in Waroeng Steak and Shake, SM Raja Medan Branch. Waroeng Steak and Shake is a culinary business that underlies every business activity according to the rules of the Al-Quran and Sunnah. This study used a qualitative approach with data validation techniques by extracting information from related respondents and by making direct observations for data verification. Research results can be known and felt by researchers about the existence of different religious nuances compared to the culinary business in general at Waroeng Steak has implemented Islamic business ethics properly using the concepts of Shiddiq, tabligh, amanah and fathanah, which guarantees good and halal ingredients and honesty in transactions, the delivery of da'wah through business, and honesty in financial reports. However, this shop needs to have an increase in service and spiritual intelligence. So it is suggested to make a program Smile, Greetings and Greetings in improving services and prayer activities in turn to improve spiritual intelligence.]]>
<![CDATA[PENGARUH LABEL HALAL TERHADAP KEPUTUSAN MASYARAKAT MEMBELI PRODUK MAKANAN DAN MINUMAN (Studi Kasus Lingkungan VI Kelurahan Nangka Binjai Utara) ]]>
<![CDATA[Raja Sakti Putra Harahap]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8447
<![CDATA[This study aims to determine how the effect of the halal label on people’s decisions to buy food and beverage products. The method used is a quantitative method with a simple regression model and using statistical tests with the help of IBM SPSS Statistics 22 for windows. The sample in this study is the neighborhood community VI Nangka Village as many as 70 respondents. The results showed that the calculated r value was 0,79, so it could be saidthat there was s relationship or correlation between the variables X (Halal Label) with the variable Y ( The decision to buy food and beverage products). Then the t value < t table, which has a value of 0,657 < 1,668. Then is accepted and is rejected, which means that partially (X) variable does not have a significant effect on variable (Y), where the results of the hypothesis are accepted and proven after being calculated using a simple regression formula, namely Y = 34,7 + 0,67X. By having a regression coefficoent of 0,675%, so the halal label has a positive effect on decisions to buy food and beverage products.]]>
<![CDATA[PERAN ISTRI DALAM MEMBANGUN EKONOMI KELUARGA MENURUT PERSPEKTIF HUKUM ISLAM DI KECAMATAN PANYABUNGAN KOTA ]]>
<![CDATA[Dede Hafirman Said]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8092
<![CDATA[Pros and cons occur in society regarding the role of the wife and also as a career woman as well as the urgency of the wife to the impact of working women. People have started to open themselves up by allowing their wives to work as long as they do not violate their nature as a housewife with the aim of supporting the family's economy, although some are worried about the imbalance of these two roles in the family. This paper analyzes the efforts made by the wife who also works in the Panyabungan Kota District in building the family economy. This study used semi-structured in-depth interviews with 5 respondents. The results showed that the working wife has tips on managing income in order to build the family economy. Islam does not prohibit a wife from having a career, but a wife does work that does not contradict her feminine nature and does not confine her rights at work and can maintain her honor and avoid harassment and behavior in accordance with Islamic law. A working wife must be able to solve problems of family and work conflicts that often conflict with each other.]]>
<![CDATA[ANALISIS PENGELOLAAN USAHA BERBASIS SYARIAH PADA MASA COVID 19 ]]>
<![CDATA[Burhanuddin Burhanuddin]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8448
<![CDATA[The purpose of this study is to describe sharia-based business management during the corona 19 pandemic. The data collection methods used were interviews and literature. The data analysis method is in the form of qualitative descriptive analysis. Based on the results of data analysis, the authors found that sharia-based business management during the 19 pandemic experienced a change in habits. From doing business that was not customary to use telecommunications technology and media before Covid 19, so they had to use it. In the sense of analyzing new business habits during the Covid 19 pandemic, it shows trends in the use of technology and telecommunications media, such as online business.]]>
<![CDATA[PERBANDINGAN AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH MENURUT PEMIKIRAN SOFYAN SYAFRI HARAHAP ]]>
<![CDATA[Ahmad Riyansyah]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8250
<![CDATA[The purpose of this study is to analyze the comparison of conventional accounting and Islamic accounting derived from the thoughts of Sofyan Syafri Harahap. Currently, the implementation of Islamic accounting is not widely practiced even neglected by companies due to the lack of introduction and concentration of Islamic accounting knowledge. This is because there are still few researchers who study and formulate the practice of Islamic accounting. The form of this research is qualitative through a descriptive approach. The method of the data collection is carried out through various sources including literature review of several related books, articles and related dissertations. Based on the analysis results, it is found that in comparison Sofyan Syafri Harahap argues that conventional accounting has many drawbacks. This is evident from the content of the verses in the Al-Qur'an and also the opinion of several previous Islamic scholars such as Lucas Pacioli. Islamic accounting must be able to guarantee that the information compiled or presented must be correct and free from elements of fraud or injustice, free from partiality to certain interests. The information provided must be transparent, tested, and can be accounted for in the afterlife. Knowledge of Islam is absolutely necessary to view accounting from an Islamic perspective.]]>
