Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman is a peer-reviewed journal, is an economics publication of original research and writing on islamic economics. The journal aims to provide a forum for scholarly understanding of the field of islamic economics and has an important role in promoting the process that accumulated knowledge, values of islamic, and skills. Scientific manuscript dealing about islamics economics topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in economics.
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<![CDATA[Influence of Third Party Funds, BI Rate, Inflation On Market Share In Islamic Banking ]]>
<![CDATA[Aziz Septiatin]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5706
<![CDATA[The market share that can be controlled by Islamic banking is still relatively small compared to conventional banking, so this study aims to examine the influence of third party funds, BI Rate and Inflation on the share of Islamic banking in Indonesia for the 2015-2021 period. The sample in this study uses a saturated sampling technique, which means that the entire population is sampled, both Islamic commercial banks and sharia business units registered with the Financial Services Authority. The method of data analysis in this study used the classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that third party funds and the BI Rate had an effect on market share, while inflation had no effect on market share. Simultaneously, third party funds, BI Rate and Inflation have a significant influence on market share. The overall contribution of the independent variable to the dependent variable is 87.7%. ]]>
<![CDATA[Intellectual Capital Analysis in Improving Profitability of Islamic Banking in Indonesia ]]>
<![CDATA[Erwin Saputra Siregar]]>;
<![CDATA[Mellya Embun Baining]]>;
<![CDATA[Oktavia Sri Wardani]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5732
<![CDATA[This research aims to test intellectual capital improvingthe profitability of Islamic banking in Indonesia from 2015 to 2019. The dependent variable in the study was the profitability of Islamic banking, consisting of Return on Asset (ROA). In contrast, the independent variable in the study was Intellectual Capital (VAIC), consisting ofValueAdded Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). This research emphasizes the importance of intellectual capital disclosure in financial statements to improve financial performance. The data used is Islamic bank data registered with the Financial Services Authorityfrom 2015to 2019. Intellectual Capital's measurement model uses Pulic Models, namely VAIC, VACA, STVA, and VAHU. Data is analyzed descriptively quantitatively with multiple linear regression analysis tools. The results showed thatVACA and STVA positively affect ROA in Islamic banks in Indonesia, and VAIC and VAHU have a significant adverse effect on ROA in Indonesia.]]>
<![CDATA[The Urgency of Halal Label in Cosmetics for Muslim Women in Pemalang City ]]>
<![CDATA[Nanda Nuril Arifa]]>;
<![CDATA[Hendri Hermawan Adi Nugraha]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5734
<![CDATA[This study focuses on the orientation of the actions of Muslim women in the city of Pemalang towards the selection of cosmetics labeled halal and the meaning that underlies these actions. The method in this study is to use a qualitative method with a phenomenological approach. The findings of this study are Muslim women in Pemalang city are aware of religious values. Halal labels found on cosmetic products with halal labels become a symbolic representation of Islam. There is an externalization process in the form of implications for consumers considering halal-labeled cosmetic products as a form of Islamic symbolic representation. The objectification process is marked by changes in behavior that are even more selective in using cosmetic products, the internalization process with the influence of environmental factors who use cosmetic products labeled halal so that it affects consumer decisions to buy cosmetic products labeled halal. After this perception, people's beliefs and attitudes arise with the existence of a halal label, and in the end these beliefs and attitudes affect people's purchases.]]>
<![CDATA[Generation Z's Level Of Muslim Understanding On Sharia Capital Market ]]>
<![CDATA[Nurul Izzah]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5771
<![CDATA[The growing public awareness of Islamic investment has encouraged the development of the Islamic capital market in Indonesia. Young people in most parts of the world have low levels of financial literacy. This is due to various factors such as socioeconomic and demographic. The low level of Islamic financial literacy is reflected in the low level of public understanding of the Islamic capital market. This study aims to measure the level of understanding of Muslim generation Z on the Islamic capital market. This research is a quantitative research using primary data. The sample of this research is Muslim generation Z, totaling 245 people with purposive sampling technique. Data analysis used in this research is univariate test. The results show that generation Z Muslims are related to the Islamic capital market at a good level of understanding as much as 39 percent, enough as much as 50 percent and less as much as 11 percent. Thus, generation Z Muslims in North Sumatra have a sufficient level of understanding related to the Islamic capital market. Various efforts can be made to increase understanding of Generation Z Muslims through education, outreach, seminars and promotions through social media.]]>
<![CDATA[Determinants Of Muzakki's Level Of Trust Towards The Amil Zakat Institution ]]>
<![CDATA[Noviana Retnowati]]>;
<![CDATA[Usnan Usnan]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5772
<![CDATA[The purpose of this study was to find out what factors increased muzakki's trust toward the Amil Zakat Institution (LAZ) with a study on LAZ Harapan Umat. The research with a quantitative approach and using a sample of 70 muzakki, found that the level of muzakki trust was influenced by transparency of financial statements, fund management and religiosity, while accountability had no effect on the level of muzakki trust. ]]>
<![CDATA[Comparison of The Income of The Stebis Igm Academic Community During The Covid-19 And New Normal Pandemic ]]>
<![CDATA[Fadilla Fadilla]]>;
<![CDATA[Havis Aravik]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5773
<![CDATA[This study aims to determine the difference in the income of the STEBIS IGM academic community during the covid 19 pandemic and the new normal from the Chair to the OB. The methodology used is a two-sample t-test. The results of the significance of the t-paired t-test show the number 0.000. This figure is smaller than 0.05, which means that there is a difference in the salaries of STEBIS employees during the covid pandemic and the new normal. The difference is also very visible from the increase in the average salary of employees by 40% from Rp. 3,470,000. to IDR 5,300,000. The reason for the increase in employee salaries is because the chairman of the foundation wants to motivate employees so that they can improve the quality of their work in the field of higher education tri dharma and new student admissions.]]>
<![CDATA[The Impact of Family’s Economic on Divorce ]]>
<![CDATA[Muhammad Firdaus]]>;
<![CDATA[Zulham Wahyudani]]>;
<![CDATA[Agustina Agustina]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5774
<![CDATA[Divorce is the breaking of the marriage bond for certain reasons. Economy is on of the reasons husband and wife can demand divorce at the syari’yyah court or the religious court. In the period 2015-2019, the Syari’yyah Langsa Court decided many divorce cases for various reasons, including the economic reason. The purpose of this study was to determine the economic impact of families on divorce in 2015-2019 and to determine the causes that dominated divorce in 2015-2019 at the Syar’iyyah Langsa Court. Researchers conducted research by processing data taken from the Syar’iyyah Langsa Court. The results obtained from this study are base on cases that have been decided by the Syar’iyyah langsa Court in 2015-2019, that the economy has an impact on divorce but the impact is not massive so that the economy does not really affect divorce. The most dominating cause of divorce, which reached 72.8% of the total cases that occurred in 2015-2019 was due to continuous disputes and arguments. Meanwhile, divorces due to economic causes accounted for 9.76% of the total cases that occurred in 2015-2019.]]>
<![CDATA[E-money Analysis Of Debt Receivables Based on Sharia Perspective ]]>
<![CDATA[Tapi Rumondang Sari Siregar]]>;
<![CDATA[Tuti Anggraini]]>;
<![CDATA[Asmuni Asmuni]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5775
<![CDATA[The development of receivable transactions is currently increasingly complex. E-money is a transaction related to receivables or deposits. Every transaction that gives rise to receivables should be recorded (mahkum fiih) by the transacting party (mahkum alaih). This command is contained in the letter Al-Baqarah verse 282, this verse is the legal basis for recording. Transactions in e-money are always recorded by the issuer. The lawful use of electronic money creates differences of opinion. The Indonesian Ulema Council issued a fatwa allowing the use of Islamic electronic money as long as it did not violate the stipulated provisions. Some scholars believe that giving discounts (discounts) in e-money is haram because it provides benefits or advantages, and any credit that provides benefits or advantages for creditors is usury. This type of research is a literature study by collecting documentation from articles, journals, books, or other sources. The data processing and analysis technique in this research is descriptive analysis.]]>
<![CDATA[Productive Waqf: The Power Of Sustainability ]]>
<![CDATA[Ahmad Rizki Halomoan]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5869
<![CDATA[This article discusses a new paradigm on waqf management in a way that is different from the classical approach applied by the muslim community decades ago. Nowadays, the demand for a more productive waqf management is increasing due to the society’s needs for a more sustainable financial security. This article is a the result of a literature review that focuses on the descriptive analysis of the diversification and management of waqf in Indonesia. The purpose of this article is to provide an explanation on how the waqf diversification and management in Indonesia can and should provide better financial security to the people who are qualified for waqf. ]]>
<![CDATA[Iwan Triyuwono's Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia ]]>
<![CDATA[Khairunnisa Please]]>;
<![CDATA[Azhari Akmal Tarigan]]>;
<![CDATA[Muhammad Yafiz]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Padngsidimpuan ]]>
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DOI: 10.24952/masharif.v10i1.5870
<![CDATA[Development Theory Sharia accounting in Indonesia contributes to still emergence of debate about accountancy true and good sharia used in Indonesia. Approach formulation accountancy sharia by deductive reasoning developed by Iwan Triyuwono start the formulation with method study draft sharia established by Allah SWT in Islam. Islam regulates creed or belief, law practice, and morality. Sharia with the third meaning of the rules of the Islamic religion can conclude from the use of Sharia at the beginning spread of Islam. Consequently, action arises practice accountancy with rule sharia which is not appropriate so that in PSAK as product thinking accountancy sharia not yet implementable. Suspected problem relate with accuracy and imprecision rule sharia in arranging practice accountancy conventional this is what I tried for overcome by thinkers accountancy sharia. So that emergence theory accountancy sharia with various types thought. Development this very good for progress accountancy sharia. For example with still applied Statement Standard Sharia Accounting (PSAK) is still oriented conventional Triyuwono. Ivan Trituwono popularizes the Shariah Enterprise theory concept for repairing the very concept of Entity Theory conventional This paper will discuss thinking Ivan Triyuwono about the concept of Sharia Enterprise Theory with method Interview straight away. ]]>
