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JESI (Jurnal Ekonomi Syariah Indonesia)

JESI
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Published by Universitas Alma Ata Yogyakarta

ISSN : 20893566 EISSN : 25031872 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

JESI: Jurnal Ekonomi Syariah Indonesia adalah jurnal ekonomi yang memberikan kajian ekonomi syariah, lembaga keuangan syariah, dan bisnis syariah. Jurnal JESI berupaya untuk menyajikan hasil karya ilmiah, dalam bentuk tulisan yang mengulas pokok permasalahan perekonomian yang berlandaskan syariah islam.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 7, No 1 (2017)" : 7 Documents clear

Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas &Transparansi Informasi Keuangan Daerah Melalui Website Indra Agung Wilopo
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

Abstracts : This research aims to find new evidence, the factors that affect the accountability and transparency of financial information via the website area. With the rules and regulations related to the disclosure of public information, as the practice of good governance, all government units are obliged to submit financial information to the public in a transparent manner. One media delivery of such information is through the website. Based on a review of literature and previous research, we use the seven factors suspected to affect the accountabilitty and transparency of financial information via the website area, the factors are the ratio of PAD, the size of the local government, the complexity of the administration, the ratio of debt financing, shopping areas, the level of welfare and quality of financial reporting area. In this study, researchers used the several districts government and cities in Indonesia, and run two test models are logistic regression and multiple linear regression. The results showed that the only factor which the level of welfare significant positive effect on the transparency of financial information via the website regions, whereas other factors had no significant effect. This indicates that the public welfare, which implies the use of Internet media to access the area of financial information. These results imply that the presentation of financial information based pressure area information needs of the community have access to the internet, that people who are already good level of welfare.

Memahami Konsumsi Islami Upaya Meningkatkan Produk Pembiayaan Mudharabah di Bank Syariah Tri Mulato
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

Perbankan syari’ah saat ini telah memiliki payung hukum yang kuat dengan hadirnya undang-undang nomor 21 tahun 2008 tentang perbankan syari’ah. Hal ini sangat berpengaruh terhadap eksistensi dari perbankan syari’ah yang semakin diminati oleh banyak kalangan. Bank syari’ah dikenal dengan konsep bagi hasil. Hanya saja produk bank syariah khususnya pada produk pembiayaan tidak semua menggunakan bagi hasil. Produk pembiayaan jual beli murabahah menjadi lebih dominan dibanding produk bagi hasil pembiayaan mudharabah. Kontribusi dari total pembiayaan di bank syariah mudharabah yaitu 6,558 persen atau 14.590.000.000.000, sedangkan pembiayaan dengan akad jual beli murabahah mencapai 61,663 % atau sebesar 137.193.000.000.000. Hal ini membuktikan bahwa bank syariah masih dominan menggunakan pembiayaan dengan akad jual beli. Bank syariah diharapkan bisa mengembangkan produk pembiayaan mudharabah maka bank syariah harus memahami dan mengetahui pola kebutuhan masyarakat dan konsumsi yang islami. untuk mencapai market share yang baru menembus 5 persen. Penulisan ini menggunakan jenis deskriptif kualitatif, Batasan dalam tulisan ini difokuskan pada produk pembiayaan mudharabah di bank syari’ah dan pola konsumsi islami. Tulisan ini menggunakan studi pustaka kajian dari berbagai sumber. Untuk meningkatkan volume produk pembiayaan mudharabah perlu memahami konsumsi yang islami. Hasil dari tulisan ini bahwa periode desember 2015 sampai oktober 2016 produk pembiayaan mudharabah di bank syariah mengalami penurunan sebesar -1,552 persen. Pola konsumsi islami memiliki banyak faktor dan bisa memberi pengaruh terhadap peningkatan produk pembiayaan mudharabah di bank syariah. Sehingga bank syariah perlu memahami konsumsi islami serta kebutuhan masyarakat dalam upaya meningkatkan potensi pengembangan produk pembiayaan mudharabah di bank syariah. Potensi pengembangan produk pembiayaan mudharabah di bank syari’ah masih sangat besar. Potensi pengembangan produk pembiayaan mudharabah masih sangat besar dan sangat luas. Kata Kunci : Konsumsi Islami, Produk Pembiayaan Mudharabah, dan Bank Syariah.

Penyajian Akuntansi Qardhul Hasan Dalam Laporan Keuangan Perbankan Syariah Ana Kadarningsih
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

The rise of the establishment of Islamic Banks and the opening branch of conventional banks that provide services using sharia system (office channeling) have increase financial transactions in Islamic Laws indirectly. Qardhul hasan is one of the most important financial transactions in Islamic Laws. The public do not have enough comprehension about qardhul hasan. Therefore, this study aims to explain the process of preparing accounting for qardhul hasan in Islamic Banks . This accounting process will establish financial statements for Islamic Banks based on standard juridical (or law's regulations) and normative (al-Qur'an and Sunnah) . The results of literature review show accounting process for qardhul hasan in Islamic Banks must be implemented with existing regulations so it can be used by stakeholders as a form of transparency (tabligh), validiy (shidiq) of financial report, professionalism (fathonah) and accountability (amanah) for Islamic Banks.

Modelling Respon Rasio Keuangan Terhadap Pembiayaan Pada Bank Syariah Di Indonesia Heri Sudarsono
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

This research is meant to analyze the factors affecting the amount of financing provided by Islamic banking in Indonesia. The data which is used is taken from the financial report of the Shari’a Bank during the 2011-2015 periods by using montly financial statement This study uses a Vector Error Correction Model (VECM) to see the long-term effect and response to shock that occur in the studied variables. The result shows that in the long run, the percentage of third party funds (DPK), capital adequacy ratio (CAR), financial deposit ratio (FDR), percentage profit and loss sharing (TBH), give a positive and significant effect on the financing, while BOPO has negative and significant effect. Return on asset (ROA) and non perfroming finance (NPF) have no significant effect on the financing. In short run, financing and BOPO give a positive and siqnificant effect on teh financing, then DPK, CAR, FDR, TBH have no sinificant effect on the financing. Therfore, shocks that occur in the financing, ROA, CAR, FDR dan NPF positively responded by financing and will be stable in the long term. While the shocks that occur in the percentage of profit and loss sharing, third party funds, and BOPO responded negatively by financing and will be stable in the long term.

Mudharabah Hasil Pertanian Di Tinjau Dari Undang Undang Dan Hukum Islam Jannahar Saddam Ash Shidiqie
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

This research aims to analyze the implementation of profit sharing agreement for paddy field in Gamping Sub-district using Law No. 2 of 1960 and Islamic Law. The conclusion of this study are: The implementation of profit sharing agreement for paddy fields in Gamping Sub-district is not fully in accordance with the Law No. 2 of 1960 and the Islamic law. The agreement of profit sharing in Gamping Sub-district in general is conducted orally, based on trust, and without any witnesses. The balance of profit sharing used in general is "maro" (½ part for sharecroppers and ½ part for owner) with all the production costs borne by the sharecroppers. In the event of crop failure, it becomes the risk borne by the sharecroppers. The crop yields reaching specific nisab or limit in general are not directly paid for the zakat. The obstacles to implement the Law No. 2 of 1960 and the Islamic Law in Gamping Sub-district are because there is no socialization from any parties related to Law No. 2 of 1960 and the Islamic Law in agricultural cooperation, here is hereditary habit, the owners and sharecroppers do not want to use complicated procedure, the owners have been good enough and fair with the common system used, and the sharecroppers accept the habit in force although they feel that it is hard and unfair. The bargaining position between the owner and sharecroppers at Gamping Sub-district is devided into three phases: in the past, the number of sharecroppers was more than the number of owner; currently, the number of sharecroppers is declining; and in the future, the sharecroppers will be lesser than the number of owner so these will increase the bargaining position of the sharecroppers (it is the answer to implement Law No.2 of 1960 and Islamic Law.

Akad Musyarakah Mutanaqisa: Inovasi Baru Produk Pembiayaan Bank Syariah Putri Dona Balgis
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

Product based partnersip with profit-loss sharing like Musyarakah as acompetitive product in Islamic Banking has not showed significant growthlike another products. One of derivative contract of musyarakah which ispotentially practiced as an innovation product in Islamic banking ismusyarakah mutanaqisa contract. This study decribes about musyarakahmutanaqisa contract, the difference between musyarakah mutanaqisa andconventional lease, the treatment of accounting, and the practice ofmusyarakah mutanaqisa in Indonesia. In Indonesia, four of thirteen IslamicBanks in Indonesia offer a financing product with musyarakah mutanaqisacontract. They are Bank Muamalat, Maybank Syariah, Panin Bank Syariah,and Bank Mega Syariah.

Commerce Ethics of Muhammad PBUH’ and Universal Values in Era of Prophet Hood Andi Suwandi
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

Muhammad PBUH, primarily business along with his father since as early as his childhood. Whilst he grown up, he commenced to setup his own venture and also have a joint venture with Siti Khadijah based on mudharabah scheme. He is gifted with great wisdom in trading and has allowed him gaining great benefit through it. Due to his moral in trading, it leads to his marriage with Siti Khadijah. Unquestionably there were features on the ethics and morals in the trade that Muhammad PBUH has represented. A matter of concern was his morality that shown during trade leads to his marriage with Siti Khadijah who was initially his business colleague previously and what was the commercial strategy that empowers him to a vast profit during trading. Thus, this study endeavor to define and detail the ethics and morals in trading that has been shown by Muhammad PBUH prior his prophet hood. The results of this study display the conflicting fact in practices that has been applied amongst the community back at that time. His is abundant in honest, fairness, friendly and compassionate to the buyer, and never set up a high price, and also detail in transaction record consequential him loved by many people. Alongside the combination of his aptitude in negotiation and intelligence, he was proficient to “read” the market opportunities and learning cultural and geographical conditions of each target market led him to higher profits than other merchants. In addition, this study also articulated sixteen Muhammad PBUH’ universal values in commerce such; honest, trustworthy, fair, polite and affectionate in trade, buy-sell applies only based on mutual consent, not involved in usurious practices', only legitimate and permitted item that will sell, avoid argument with partners and buyers, no oath in the name of idols, hoarding the goodies (ikhtisar) is not allowed, damaged item’ replacement policy, avoid competition on price, small profits is acceptable, pay his employee as soon as the job is done, always record transaction, and be generous. Those ethics and values actually resemble to such practice by Islamic merchants to highlight Islamic values in commerce nowadays. Keyword: Trading Business Ethics, Muhammad PBUH, prior to prophet hood.

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