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KITABAH: Jurnal Akuntansi dan Keuangan Syariah
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077127     EISSN : 26215969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
KITABAH: Journal of Accounting and Islamic Financing, a journal is a peer-reviewed journal on Research articles dealing with Accounting, Financing, and Islamic Financing., etc. are particularly welcome. This journal is published by the Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara, Editors welcome scholars, researchers and practitioners of education around the world to submit scholarly articles to be published through this journal. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "KITABAH | VOL. 3 | NO. 2 | 2019" : 7 Documents clear
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SYARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Krisno Septyan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder
PENGARUH TABUNGAN DAN DEPOSITO BANK UMUM TERHADAP PRODUK DOMESTIK BRUTO (TAHUN 2014 – TAHUN 2018) Rudy Irwansyah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Bank umum atau yang dikenal dengan nama bank komersil merupakan bank yang paling banyak beredar di Indonesia. Bank umum juga memiliki keunggulan jika dibandingkan dengan BPR, baik dalam bidang ragam pelayanan maupun jangkauan wilayah operasinya. Artinya bank umum memiliki kegiatan pemberian jasa yang paling lengkap dan dapat beroperasi di seluruh wilayah Indonesia. Metode pengumpulan data yang penulis gunakan dalam penelitian ini yaitu melalui studi pustaka dengan mengumpulkan segala hal yang berkaitan dengan penelitian ini yang bersumber dari buku, jurnal, internet, dan sumber-sumber lainnya yang berkaitan dengan topik penelitian. Berdasarkan pengujian yang telah dilakukan diketahui bahwa dari hasil uji t statistik bahwa terdapat pengaruh yang signifikan antara tabungan dan Produk Domestik Bruto. Berdasarkan pengujian yang telah dilakukan diketahui bahwa dari hasil uji t statistik bahwa terdapat pengaruh yang signifikan antara deposito dan Produk Domestik Bruto. Begitu juga dengan hasil uji F statistik bahwa adanya pengaruh tabungan dan deposito secara simultan berpengaruh terhadap Produk Domestik Bruto.
Analisis Pengaruh Kualitas Produk, Label Halal, Harga Jual Terhadap Keputusan Pembelian Konsumen Muslim (Studi Kasus Pada Cemilan Makanan Olahan UD. Rezeki Baru Kecamatan Medan Denai) Bagus Riski; Nurlaila Harahap; M Ridwan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study discusses the direct influence of product quality, halal labels, and selling prices on Muslim purchasing decisions (case study on UD Rezeki Baru processed snacks, Medan Denai District). The sample in this study is Muslim consumers who make purchases at UD. Rezeki Baru, Medan Denai sub-district. The method in this study used a quantitative approach using path analysis with linear regression models supported by model tests and statistical tests using the help of SPSS version 15. From the results of research conducted, the authors conclude that this study produces a coefficient of determination (R-square) that is equal to 71.9% of the variable quality of products, halal labels, selling prices affect the purchasing decisions of Muslim consumers (case study at UD. Rezeki Baru, Medan Denai sub-district), while 19.1% is explained by other factors. Simultaneously shows the variable quality of products, halal labels, selling prices, does not affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district), this is indicated by the calculated F value (1,133) < Ftabel (2,61). Partially shows the variable quality of products, halal labels, and selling prices affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district).
Pengaruh Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Dan Gross Profit Margin (GPM) Terhadap Harga Saham Perbankan Syariah Periode Tahun 2014-2018 Nur Ahmadi Bi Rahmani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The financial statements especially related to ROA, ROE, NPM, and GPM are one of the important information used by investors to assess the performance of the company. This research aims to find out and study the influence of ROA, ROE, NPM, and GPM variables against sharia banking share price of 2014-2018 period. The research object is a sharia bank that has published the financial statements period 2014-2018. The data used is the secondary data in the form of annual data taken from the annual report of each bank. The results of the research showing Return On Assets (Roa), Return On Equity (Roe), Net Profit Margin (NPM), and Gross Profit Margin (GPM) have a significant influence on the share price of banking companies in Indonesia
Faktor-Faktor Mempengaruhi Transaksi Non Tunai Mobile Banking di Bank Muamalat Medan Muhammad Iqbal Sani; Saparuddin Siregar; M Marliyah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The using of mobile banking facility as the efficiency in consument’s transaction at Bank of Muamalat should be paid attention. The easy of operasionalization and transaction of mobile banking as the day is support the consument at Bank of Muamalat Medan to use the facility non-cash.  This research is to understand about: (1) as the relevant of the importance influence among usefulness factor, the easy of use, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking, (2) as the gathering the importance influence among usefulness factor, ease to use, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking. This research is using quantitative research by using double linier regression The population of this research is the customer of Bank of Muamalat around 830 people and the sample 126 people. The result of this research is showing the gathering of usefulness variable, easy of using, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking influence desiring to use the of mobile.  As the relevant of usefulness, easy of use, compatibility, credibility, risk, cost, and self-efficacy toward on intention to use, transaction non cash of mobile Banking has the influence toward the variable of intention to use.
Pengaruh Kompetensi, Motivasi Dan Komitmen Terhadap Efektivitas Kerja Pendamping Program Keluarga Harapan Kabupaten Deli Serdang Rizka Anggun Fadhillah; S Sugianto; Muhammad Yafiz
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

In this study discusses the influence of competence, motivation and commitment to work effectiveness. The research was conducted at the Social Service, the object of this study was addressed to the Family Program Companion. The population in this study amounted to 122 companions with a total sample of 85 respondents. Then in determining and selecting a research sample using a simple random sampling method. The analytical method used is Partial Least Square. The results showed that competence had a negative effect on the work effectiveness of the Harapan Companion Program. However, motivation and commitment have a significant effect on the work effectiveness of the Harapan Companion Program.
Penerapan Analisis Roi (Retrun On Investment) Untuk Memprediksi Pendapatan Perusahaan Hastuti Olivia
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

A company that is advanced and successful today is a company that has predicted for a long time even from the beginning of the establishment of a company against the progress and development of its company by knowing and studying several aspects related to the company ranging from knowing the threat, strategy, development and processing of finance very carefully, related to finance is the heart of the company and that determines the running of the company , if the company's finances are unstable it will be very easy to open up the opportunity of the destruction of the company because it is unable to manage the company's finances so that it is not maximal of the usual operating expenses of the company and the cost of income, it is necessary to predict the company's financials against the ability of income generated by a company using ROI analysis that is the length of the retrun on investmaent, the results obtained by the company appear to produce satisfactory profitability in the next five years so that the company can maximize input and output to the company's revenue.

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