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Contact Name
Popon Srisusilawati
Contact Email
amwaluna@unisba.ac.id
Phone
+6281323262669
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amwaluna@unisba.ac.id
Editorial Address
jl. Tamansari no 24-26 Bandung 40116
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Kota bandung,
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INDONESIA
Amwaluna Jurnal Ekonomi dan Keuangan Syariah
ISSN : 25408399     EISSN : 25408402     DOI : https://doi.org/10.29313/amwaluna
Core Subject : Economy,
Amwaluna Jurnal Ekonomi dan Keuangan Syariah is an academic journal focus on syariah economic studies with scopes are Islamic banking, Syariah Financial, economic, accounting, finance, Muamalah, Economy during the covid19 pandemic and Economic Islam.
Articles 14 Documents
Search results for , issue "Vol 6, No 2 (2022)" : 14 Documents clear
IMPLEMENTATION OF AKAD AL-WAKALAH IN ECONOMIC TRANSACTIONS IN SHARIA FINANCIAL INSTITUTIONS Iwan Permana; Uus Putria
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.611 KB) | DOI: 10.29313/amwaluna.v6i2.8462

Abstract

Akad Al-Wakalah is the result of innovation from Islamic economic thinkers for ease in conducting economic transactions in sharia financial institutions, therefore akad wakalah is a product of ijtihad born of research on the Qur'an and the Hadiths of the Prophet, for the benefit of transactions economy then was born the covenant of al-Wakalah. The purpose of this research is to explain the interpretation, implementation, and validity of the al-Wakalah in sharia financial institutions. The research method used is a qualitative method by using a descriptive analysis approach. The results show the validity of economic transactions using the al-Wakalah and become a regulation for the Shariah Financial Institution.
INTERPERSONAL CONFLICT AND ORGANIZATIONAL POLITIC AS JOB PERFORMANCE’S PREDICTORS OF BTN SHARIA OFFICERS Abrista Devi; Ilham Wahyudi; Muchlis Muchlis; Nisa Gettar Sukma Sari
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.949 KB) | DOI: 10.29313/amwaluna.v6i2.9654

Abstract

This study is addressed to investigate the impact of interpersonal conflict and organizational politics toward job-strain and employee’s performance of BTN (Bank Tabungan Negara) sharia, Bogor. Hybrid model of PLS were developed with the basis of an extensive literature review, the model also will be tested to obtain an empirical insight about the hypothesized impact. The data were collected from 215 employees who works in BTN Sharia for minimum a year. Performance data were also obtained from employee’s self-evaluation. This study employs quantitative approach with SEM-PLS (Structural Equation Modeling – Partial Least Square) methodology. The findings show that interpersonal conflict and organizational politics have positive and significant impact to the job strain, and interpersonal conflict has direct and indirect impact to job performance. There was no evidence that job strain moderated the effects of organizational politics to job performance. In addition, this study implies that the management of BTN sharia requires to maintain on manageable interpersonal conflict and good quality of organizational politics to achieve lessen job strain and boost job performance of their employee.
KEEPING HALAL SUBSTANCE IN THE MIDDLE OF COMPETITION OF HALAL INVESTIGATION INSTITUTIONS AND SELF DECLARE PATHWAY IN INDONESIA Moch. Khoirul Anwar; A'rasy Fahrullah; Moh. Farih Fahmi; Ahmad Ajib Ridlwan
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i2.11715

Abstract

Halal and haram is a matter of principle in Islamic teachings, because it is not just ta'aqquli but also ta'abbudi. On the other hand, the emergence of many Halal Inspection Agencies (LPH) allows competition to arise between them by providing the best service for business actors. In addition, the Government is also highly promoting halal certification through the self-declare route. If you are not careful, then this can threaten the halal substance. This paper is included in the category of conceptual or library research ( Library Research ) whose research focus will be directed at various literatures that discuss halal substances and policies regarding halal inspection. Furthermore, the data was analyzed using Content Analysis in framework identify characteristics Specific message or data that has been collected. Result of study This show that in order to maintain halal substance, Halal Inspection Agency and Halal Assistance should not only be profit oriented but also oriented towards protecting Muslim consumers. Second, the Ministry of Religion of the Republic of Indonesia must play an active role in regulating and providing guidance to the Halal Inspection Agency and Halal Companion. Third, Halal Auditor and Halal Companion as representatives of the clergy must uphold honesty and be free of conflicts of interest. Fourth, among members of the MUI fatwa commission that determines product halalness, there must be someone who understands food technology or the like.
Determinant Audit Delay In Indonesia Islamic Banks Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i2.12063

Abstract

This study was designed to test the factors influencing audit delay at the Indonesia Islamic Bank. This type of research is a qualitative type of research with an observation period of 2015 to 2020. The variables tested for their effect on audit delay are the number of audit committee meetings, the size of the internal audit and Entity complexity.   This study used a statistical tool, namely eviews 12. The research findings are as follows: the number of audit committee meetings has a positive influence on audit delay but is not significant, and the size of the internal audit has a significant positive influence audit delay and Entity complexity audits have a significant negative effect on audit delay.

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