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At-Tawassuth: Jurnal Ekonomi Islam

tawassuth
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Published by Universitas Islam Negeri Sumatera Utara

ISSN : 2580944X EISSN : 25490230 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 182 Documents

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PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Rana Fathinah Ananda
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8485

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.

ANALISIS PERBANDINGAN IMBAL HASIL INVESTASI PRODUK REKSADANA SYARIAH BERIMBANG DAN REKSADANA ANGGREK DI DANAREKSA SEKURITAS CABANG MEDAN Azizatur Rahmah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8074

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.

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA Devi Ayu Putri
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8446

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.

PENGARUH OPERASI MONETER TERHADAP INFLASI DI INDONESIA Nurul Jannah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 1 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i1.7900

This study aims to determine whether there is a significant influence between monetary operations on inflation in Indonesia. This research was also conducted to find out how monetary policy in Indonesia resolves the inflationary problems that occur. The independent variable in this study is monetary operations. Monetary operations in this study include conventional and sharia monetary operations. The dependent variable in this study is inflation. The research design used is quantitative research design using simple linear regression analysis techniques supported by the classical assumption test and statistical test with the help of SPSS v22 program. The sample of this study was monetary operations and Inflation from January 2017 to Mei 2020. The result of this research showed that the data are normally distributed, and free from multicollinearity. Then this research also shows that monetary operations have significant effect on inflation. Based on the research that has been carried out, it is known that this research is very important to be carried out as a reference for the government in solving the problem of inflation in Indonesia, considering that monetary operations are policies issued by the government in minimizing inflation.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PADA PT SHAFCO MULTI TRADING MEDAN Yurmaini Yurmaini
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8486

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.

PENERAPAN ETIKA BISNIS ISLAM PADA WAROENG STEAK AND SHAKE MEDAN Rizka Ar Rahmah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8091

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.

PENGARUH LABEL HALAL TERHADAP KEPUTUSAN MASYARAKAT MEMBELI PRODUK MAKANAN DAN MINUMAN (Studi Kasus Lingkungan VI Kelurahan Nangka Binjai Utara) Raja Sakti Putra Harahap
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8447

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.

ANALISIS PENERAPAN AKUNTANSI SYARIAH SISTEM BAGI HASIL DALAM PROGRAM TABUNGAN BANK SYARIAH MANDIRI CABANG MEDAN Atika Atika
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 1 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i1.7920

This study aims to determine how the calculation of the profit sharing system mudharabah savings program in an independent Islamic bank and whether the application of Islamic accounting in the profit sharing system mudharabah savings program in an independent Islamic bank is in accordance with the principles of Islamic accounting (PSAK 105). The approach used in this research is descriptive approach. The results showed that Bank Syariah Mandiri Cabang Medan uses the profit sharing method in the profit sharing principle of mudharabah financing, where operating income is reduced by operating expenses to obtain the operating income. Penalties imposed on customers are recognized by Bank Syariah Mandiri Cabang Medan as non-operational income and is used for social funds. Revenue sharing is seen as meeting the definition of income. The reason is that revenue-sharing income is income that gives the addition of assets in the form of cash which is the inflow that comes from profit sharing mudharabah financing can increase the profit / profit of Bank Syariah Mandiri Cabang Medan. The accounting treatment of revenue (profit sharing) mudharabah financing implemented by Bank Syariah Mandiri Cabang Medan, in accordance with PSAK No. 105 concerning Mudharabah Accounting.

Implementasi Konsep Pelaksanaan Kebijakan dalam Publik Jumria Mansur
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 2 | 2021
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v6i2.7713

Tujuan penulisan artikel ini adalah untuk membahas konsep umum tentang pelaksanaan kebijakan publik. Metode penelitian menggunakan pendekatan kualitatif. Penyusunan artikel ini yang dilakukan dengan sumber rujukan utama dari berbagai literatur dan penelitian yang relevan dengan pelaksanaan kebijakan publik, yang dilengkapi dengan pemikiran penulis atas topik yang disajikan. Hasil pembahasan menunjukkan bahwa implementasi kebijakan publik dipengaruhi oleh beberapa faktor, diantaranya: aspek kewenangan, sumberdaya, komunikasi, dan disposisi. Dimensidimensi yang dapat digunakan untuk mengevaluasi pelaksanaan kebijakan publik diantaranya: konsistensi, transparansi, akuntabilitas, keadilan, efektivitas, dan efisiensi. Sementara itu evaluasi pelaksanaan kebijakan perlu dilakukan secara komperhensif, yang meliputi: evaluasi ex-ante, on-going, dan ex-post atas pelaksanaan kebijakan publik. Dalam melakukan inovasi dan terobosan dalam pelayanan kepada publik, dapat dilakukan diskresi pelaksanaan kebijakan publik sepanjang tidak bertentangan dengan norma dan peraturan yang berlaku.

PERAN ISTRI DALAM MEMBANGUN EKONOMI KELUARGA MENURUT PERSPEKTIF HUKUM ISLAM DI KECAMATAN PANYABUNGAN KOTA Dede Hafirman Said
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8092

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.

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