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Amwaluna Jurnal Ekonomi dan Keuangan Syariah

amwaluna
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Published by Universitas Islam Bandung

ISSN : 25408399 EISSN : 25408402 DOI : https://doi.org/10.29313/amwaluna

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 157 Documents

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The Concept Of Property And Welfare Through Abu Ubaid Muchtar, Evan Hamzah; Supriadi, Supriadi; Rahmawati, Destiani
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

This research discusses wealth and welfare through the thought of Abu Ubaid, who is known as the Amwal and Al-Kharaj books. The problem of this research is related to taxes and zakat which are managed by the state which are not in accordance with their designation, in the sense that the current tax is burdened more on Muslims than on importers or non-Muslims. The purpose of this research is that the thoughts of Abu Ubaid regarding wealth and welfare can be an inspiration for our country in managing taxes and zakat. The research method used in this research is using qualitative research, descriptive analytical, the data used in this research is secondary data from previous studies. The results of this research show that the concept of wealth and welfare of Abu Ubaid's is good and very relevant to be applied in Indonesia.

Entrepreneurial Practice in Trading on Javanese-Muslim Ethnicity and Chinese-Confucian Ethnicity in Kanoman Market, Cirebon City Cahyono, Heru
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

In the practical realm, the market always provides room for contestation for the entrepreneurs involved in it. Likewise, in Kanoman Market, Cirebon City, this ethnic entrepreneurial contestation was represented by the two so-called ethnic groups, namely the Javanese-Muslim ethnicity and the Chinese-Confucian ethnicity. The contestation in the entrepreneurial field at Kanoman Market shows the dominance of confident entrepreneurs. For example, service entrepreneurs (corporate entrepreneurs) of Javanese ethnicity and entrepreneurs of essential commodities (trading entrepreneurs) are generally ethnic Chinese. The purpose of this study is to analyze the entrepreneurial contestation of Javanese-Muslim ethnicity and ethnic Chinese-Kunghucu at Kanoman Market, Cirebon. The research uses qualitative methods with an anthropological-economic approach. They are then equipped with data analysis to answer research questions. This study found that the entrepreneurial contestation of Javanese-Muslim and Chinese-Kunghucu ethnics in Kanoman Market, Cirebon City, the economic practices of the two ethnicities were carried out and shaped by the belief system of the community, whether influenced by the religious belief system adopted or the belief system sourced from ethnic values and the ethnic belief system. For this reason, in economic practice, especially in the contestation taking place in the market, the belief system forms its influence in accepting the Javanese-Muslim and Chinese-Kunghucu ethnicities on matters relating to the belief system they believe in. In their entrepreneurial practice, the two ethnic groups involve social capital and mystical capital, such as a network of associations and professional organizations, as well as mystical elements, such as prayer rituals and amulets of sellers.

Reinterpretation Of The Eight Groups Of Zakat Recipients: Special Issue On Fakir Miskin And Fi Sabilillah Dealing With The Impact Of Covid-19 In Indonesia Hakim, Rahmad; Noviyanti, Ririn
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

The COVID-19 pandemic has resulted in several negative socio-economic impacts, including an increase in poverty rates and also a high level of exposure to and deaths cases. This paper aims to conduct an in-depth analysis related to dinamism in the interpretation of the recipient group of zakat (asnaf tsamaniyah) to solve the socio-economics problem caused by covid-19 in Indonesia. This study was qualitative with documentation as method of collecting data, the data analysed by content analysis approach by Miles and Huberman. The result found that dinamism in the interpretation of the recipient group of zakat to solve the socio-economics problem caused by covid-19 in Indonesia laid down by focusing on the poor and needy (fakir miskin) than other group of zakah recipient because the increase of poverty levels due to high dismissals and declining levels of public purchasing which caused to bankrupt. On the other hand, there is a new interpretation based on the fatwa of the Indonesian Ulema Council, that the allocation of zakat funds for the need for personal protective equipment for the prevention of Covid-19 such as hand-sanitizers and masks can be included in the category of recipients of zakat funds fi sabilillah.

Audit Zakat Research: A Bibliometic Analysis Taqi, Muhamad; Sabaruddinsah, Sabaruddinsah; Rusydiana, Aam Slamet
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

This research aims to find out the trend of the development of research maps with the theme of zakat audit published by reputable journals related to Islamic economics and finance. There were 113 indexed research publications analyzed in this study. Then the data was processed and analyzed using R Bliblioshiny software to find bibliometric maps related to economic development and Islamic finance in zakat audit research. It was found that the publication of research related to the theme experienced a significant increase, and the majority of documents were in the form of journal articles. The most famous author is Sofyani H, and the most popular keyword topics are zakat and accounting. The contribution of this research is expected to be able to strengthen the transparency and accountability of the public social sector in this case the zakat institution so as to increase public trust.

MARKET ORIENTATION AND PRODUCT INNOVATION AS AN MSME MARKETING STRATEGY Faerrosa, Lady; Athar, Handry Sudiartha; Widiana, Harmi
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Marketing performance is one of the benchmarks for the company's success strategy. There are many factors that can affect the company's performance. This study aims to examine market orientation and product innovation on the marketing performance of culinary SMEs. Respondents in this study were culinary MSMEs with the ordinary types of processed foods throughout the city of Mataram, Indonesia. The sampling technique used is simple random sampling. The questionnaire containing 17 questions was distributed to all respondents. The data analysis technique used in this research is the multiple linear regression technique through the SPSS version 16.0 application for windows. The results of this study indicate that the level of market orientation and product innovation of respondents is relatively high, but only product innovation significantly affects marketing performance. On the other hand, market orientation is not proven to have an effect on marketing performance. However, market orientation and product innovation together can significantly affect marketing performance. Thus, the results of this research become the basis for carrying out business efforts and market-oriented strategies and increasing product innovation.

REANALYSIS OF SPIN-OFF ISLAMIC BANKS IN INDONESIA: EFFICIENT OR NOT? M Fuad Hadziq; yosi mardoni; syafwendi syafril
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

The market share of Islamic banks in Indonesia is around 6,3%. Although starting 2008, BI had been a spin-off to enrich the Islamic bank market share, the efficiency did not surmount the big problem from an Islamic bank. This study aims to reanalysis efficiency policy in Indonesia's spin-off in 2011-2019. The research sample is Islamic banking in Indonesia, including BUS (Islamic commercial banks) and UUS (Sharia Business Unit) that was doing spin-off yet. This research used an analysis method of DEA (Data Envelopment Analysis) by using CRS (constant return to scale) and VRS (Variable return to scale models). The variables consisted of input and output, such as liquid assets, total financing, profit-sharing income, operating cost, personnel cost, and fixed assets. The result and findings show that BUS after the spin-off is inefficient. Moreover, several Islamic commercial banks decreased inefficiency in many periods. The spin-off does not affect efficiency, especially in the market share of Islamic banks. UUS was more efficient than BUS. One of the factors because of operational cost. However, the BUS is more inefficient than UUS in producing Islamic financial products and services. Besides that, labor costs cannot cut and always grow every time. Finally, making a load of the company to be weight thus consumer prize more expensive

ETHICS OF FINANCIAL MANAGERS IN THE MANAGEMENT OF ISLAMIC FINANCIAL INSTITUTIONS Iwan Setiawan; Dudang Gojali; Ah. Fathonih; Mualimin Mochammad Sahid
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

The purpose of this study is to analyze financial managers' ethics in managing Islamic financial institutions. This research uses the description-analytical method and qualitative approach. Sources and data collection techniques use literature studies relevant to the topic being analyzed. Data analysis uses a combination of deductive and inductive approaches. The results showed. The ethics of financial managers in an enterprise seeks to create and maintain the economic value or wealth of the company. As for the functions of financial management, there are three, the first of which regulates capital allocation to the company's assets. Second, make decisions related to the fulfillment of capital needs. Third, managerial decisions or streamlining the funds used. Meeting capital needs is often complicated for companies of the three functions. The role of financial management includes the activity of obtaining funds to finance the business, the activity of managing the funds received so that the company's goals are achieved, and the actions of managing the assets owned by the company effectively and efficiently.

IMPLEMENTATION OF SOUL MARKETING BASED ISLAMIC RELIGIOUS EDUCATION AT PT ASURANSI TAKAFUL KELUARGA JAKARTA Masyhurul Khamis; Saeful Anwar; Ibdalsyah Ibdalsyah
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

The purpose of this study is to analyze the implementation of the Islamic company's HR development model (soul marketing) based on Islamic religious education for marketers at PT Asuransi Takaful Keluarga Jakarta. Research using qualitative research methods is motivated by the spiritual strength of marketing at PT Asuransi Takaful Keluarga Jakarta which attracts the attention of the author to examine why marketers can survive even though their income is not like marketers' income in conventional insurance. The results of this study indicate that the implementation of soul marketing-based Islamic religious education at PT Asuransi Takaful Keluarga Jakarta is to make marketers sincere and not market fraudulently as taught by the Prophet in doing business, as well as building mental awareness in daily life in Takaful, among others Every morning, perform dhuha prayers while adhering to the Covid-19 protocol, then proceed with the tadarrus of the al-Qur'an surah Al-Waqi'ah, Al-Mulk and Ar-Rahman. Soul marketing, is a formula that focuses on individuals who carry out marketing strategies with honesty, sincerity, professionalism, friendship and generosity. Honesty generates trust, sincerity and high dedication, sincerity generates calm at work, professionals give birth to maximum efforts that satisfy consumers, friendship forms networks and unlimited moral and material benefits. Based on a generous attitude and the sustainable workings of all these elements will form an ideal mindset and practice. Although soul marketing is not a practical solution that can go through without a process. After marketing soul becomes the basis of the mindset of a marketer, it will form the basis of the company's movement and become the core of the implementation of the marketing strategy that will be carried out. If it has been implemented on an ongoing basis, the concept of soul marketing can become a marketing morality for marketers. And this is the essence of Islamic religious education itself.

THE DEVELOPMENT OF ZAKAT INSTITUTIONS IN THE VIEW OF LEGAL REGULATIONS IN INDONESIA Sandy Rizki Febriadi; Cecep Soleh Kurniawan
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Indonesia is a country with the largest muslim population in the world. Muslim population in Indonesia is 80% of the approximately 220 million Indonesian population. That is, about 180 million Muslims have the obligation to pay zakat, both zakat fitrah and zakat assets. This condition should be an extraordinary zakat potential related to zakat collection efforts. However, the development of zakat management institutions has not been accompanied by the growth of public interest in paying zakat to these zakat institutions. The impact is that the management of zakat in Indonesia is not optimal, while the potential for zakat in Indonesia is very large. This research purposes to find out concept of zakat, history, legal basis, types, and its wisdom. As well as, it describes legal regulations of zakat, laws and other regulations that applied in Indonesia, especially related to the institutional aspects of zakat institutions. The research method used is a normative juridical approach, which is a method of researching a thought related to the laws that apply in society. The research result implied that Zakat is the name for a certain property, obtained from a certain property, according to a certain way and given to a certain group of people as well. Legally, the development of zakat management regulations in Indonesia began with the issuance of Law Number 23 of 2011 concerning Zakat Management, until the issuance of the Decree of the Chairman of BAZNAS Number 142 of 2017 concerning the Nishab Value of Zakat for Income in 2017.

THE ROLE OF SOCIAL ENTREPRENEURSHIP THROUGH COOPERATIVE ORGANIZATIONS AS A SOCIO-ECONOMIC SYSTEM Muhardi Muhardi; Deden Gandana Madjakusumah; Norsiah Hami; Nurdin Nurdin
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

This study aims to understand the role of social entrepreneurship through cooperative organization as a socio-economic system. The approach used is descriptive qualitative. This study takes a cooperative in the city of Bandung as unit of analysis. There are two types of data used, namely primary and secondary data. The collection technique for primary data is carried out through in-depth interviews with management, cooperative supervisors, and members. Meanwhile, secondary data is obtained from reports on the results of annual member meetings. This study is also enriched with information on the results of community service activities regarding social entrepreneurship. The results of the study show that a well-managed cooperative will provide sustainable socio-economic benefits for its members. Kopsyahmas cooperative as the object of this research not only contributes in providing economic benefits, but also social benefits for its members, even for non-member communities. The role of social entrepreneurship through cooperative organizations includes the establishment and growth of several new micro-entrepreneurs initiated through the distribution of business loans for the community members of the cooperatives. The existence of this cooperative has also reduced the number of people who take up loans from moneylenders. In addition, various social activities have been carried out by this cooperative through compensation and ta'awun for the community in its environment.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Popon Srisusilawati

Contact Email amwaluna@unisba.ac.id

Phone +6281323262669

Journal Mail Official amwaluna@unisba.ac.id

Editorial Address jl. Tamansari no 24-26 Bandung 40116

Location Kota bandung, Jawa barat INDONESIA

Abstract

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Abstract

Contact Name
Popon Srisusilawati

Contact Email
amwaluna@unisba.ac.id

Phone
+6281323262669

Journal Mail Official
amwaluna@unisba.ac.id

Editorial Address
jl. Tamansari no 24-26 Bandung 40116

Location
Kota bandung,

Jawa barat

INDONESIA