cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
delima sari lubis
Contact Email
delimasarilubis@gmail.com
Phone
-
Journal Mail Official
delimasarilubis@gmail.com
Editorial Address
-
Location
Kota padangsidimpuan,
Sumatera utara
INDONESIA
Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Institut Agama Islam Negeri Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 172 Documents
 10   11   12   13   14 
Profitability Factors On Bank Muamalat Indonesia M Askari Zakariah; Fitri Kumala Sari; Hamzulyana Hamzulyana
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 8, No 1 (2020)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v8i1.2587

Abstract

AbstractIndonesian crisis on 1998 have affected to Bank condition. Bank Muamalat Indonesia (BMI) have Islamic principle on mechanism process such as profit sharing.  This study aims to determine and analyze how much influence these factors have on Bank Muamalat Indonesia's profitability (ROA). Methodology of research by Multiple linear regression based on open data profitability, factors tested were financing to deposit ratio (FDR), non performing finance (NPF), and operational expenditure on operating income (BOPO). Result showed that formula R square is 0.99, analysis of variance significant, FDR have a positive effect significant to ROA. However, Operational expenditure on operating income (BOPO) have a negative effect significant. Concluded that factor FDR and BOPO have affected profitability on Bank Muamalat Indonesia in 2013-2018. Abstrak Krisis Indonesia pada tahun 1998 telah mempengaruhi kondisi perbankan. Bank Muamalat Indonesia (BMI) salah satu bank yang memiliki prinsip syariah yang dalam operasionalnya menjalankan prinsip bagi hasil. Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruh variabel bebas terhadap profitabilitas Bank Muamalat Indonesia (ROA). Metodologi penelitian dengan Regresi Linier Berganda. Faktor yang diuji adalah rasio pembiayaan terhadap deposito (FDR), keuangan bermasalah (NPF), dan pengeluaran operasional untuk pendapatan operasional (BOPO). Hasil penelitian menunjukkan bahwa R square adalah 0,99. FDR berpengaruh positif dan signifikan terhadap ROA. Namun, biaya operasional pendapatan operasional (BOPO) berpengaruh negatif dan signifikan. Disimpulkan bahwa faktor FDR dan BOPO mempengaruhi profitabilitas pada Bank Muamalat Indonesia pada tahun 2013-2018.
The Role Of Leading Sector Labor On The GRDP Of North Sumatera Province Hamni Fadlilah Nasution; Zulaika Matondang; Khoiriyah Nasution; Dita Wahyuni Nasution
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3852

Abstract

Abstrak Lahan pertanian yang luas membutuhkan tenaga kerja yang banyak disektor pertanian untuk meningkatkan produktivitas di sector pertanian sehingga mampu menjadi sector unggulan penopang PDRB di Provinsi Sumatera Utara, permasalahannya sector pertanian di Provinsi Sumatera Utara memiliki luas lahan terbesar namun tidak menjadi penyerap tenaga kerja terbanyak. Sehingga penelitian ini bertujuan untuk menganalisis peran tenaga kerja sector unggulan terhadap PDRB Provinsi Sumatera Utara. Jenis penelitian ini adalah kunatitatif dengan menggunakan analisis regresi data panel atau pooled data dengan menggunakan software Eviews-9. Hasil dari penelitian ini menjelaskan bahwa tenaga kerja sector unggulan berpengaruh terhadap PDRB Provinsi Sumatera Utara.  Abstract Extensive agricultural land requires a lot of labor in the agricultural sector to increase productivity in the agricultural sector so that it can become a leading sector to support GRDP in North Sumatra Province, the problem is that the agricultural sector in North Sumatra Province has the largest land area but is not the largest employer of labor. So this study aims to analyze the role of the leading sector workforce on the GRDP of North Sumatra Province. This type of research is qualitative using panel data regression analysis or pooled data using Eviews-9 software. The results of this study explain that the leading sector workforce has an effect on the GRDP of North Sumatra Province.
The Contribution of Behavior Accounting with the Sakinah Finance Approach to the Financial Management of Islamic Families Rifatul Muawanah; Diniyah Sukma; Ahmad Zuhril Kalam; Eny Latifah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3853

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui perilaku akuntansi dengan pendekatan Sakinah Finance dan nilai-nilai ekonomi Islam dalam keluarga Islam. Penelitian ini menggunakan metode deskriptif kualitatif dengan menggunakan analisis data triangulasi dengan menggabungkan wawancara, observasi, dan dokumentasi. Hasil dari penelitian ini adalah keluarga Islam mampu menerapkan Behavior Accounting dengan mencatat semua transaksi keuangan dengan menerapkan nilai-nilai ekonomi Islam berupa shiddiq, amanah, fathonah, tabligh, 'iffah, qona'ah, adil, bijaksana, ikhlas, dan ketakwaan sehingga tercapai kesejahteraan dalam hidup dan mampu meningkatkan perkembangan ekonomi Islam.  Abstract The purpose of this study was to determine behavior accounting with the Sakinah Finance approach and Islamic economic values in Islamic families. This study used a qualitative descriptive method using triangulation data analysis by combining interviews, observation, and documentation. The result of this research is that Islamic families are able to apply Behavior Accounting by recording all financial transactions by applying Islamic economic values in the form of shiddiq, amanah, fathonah, tabligh, ‘iffah, qona’ah, fair, wise, sincere, and piety so that prosperity is achieved in life and able to increase the development of the Islamic economy.  
Why Do Palangka Raya Muslim Societies Patronize Islamic Banks? Itsla Yunisva Aviva; Utari Evy Cahyani; Rizal Ma’ruf Amidy Siregar
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3847

Abstract

Abstract The purpose of this paper is to investigate the constructs of Planned Behavior Theory in selection criteria for Islamic banks employed by Palangka Raya Muslim societies. This is survey based-study conducted on the primary data collected through structured questionnaire. Data are gathered from 124 customers of Islamic banks in Palangka Raya. This research uses multiple regression with attitude, subjective norm, and perceived behavioral control as independent variables. The results reveal that attitude and perceived behavioral control has a positive influence on intention to patronize Islamic banks in Palangka Raya. While subjective norms have no influence. This study implies that Islamic banks in Palangka Raya should be more active in portraying themselves in good image of the Islamic banking practice. Establishing a good image plays significant role in determining the attitude of the customers about Islamic banking services. Islamic banks must provide the best experience to customers to be more loyal.AbstrakTujuan dari makalah ini adalah untuk mengetahui konstruksi teori perilaku yang direncanakan dalam kriteria pemilihan bank syariah pada masyarakat Muslim Palangka Raya. Studi ini berbasis survei yang dilakukan terhadap data primer yang dikumpulkan melalui kuesioner terstruktur. Data dikumpulkan dari 124 nasabah bank syariah di Palangka Raya. Penelitian ini menggunakan regresi berganda dengan variabel sikap, norma subjektif, dan kontrol perilaku yang dipersepsikan sebagai variabel bebas. Hasil penelitian menunjukkan bahwa attitude dan perceived behavioral control berpengaruh positif terhadap niat untuk menggandeng bank syariah di Palangka Raya. Sedangkan norma subjektif tidak berpengaruh. Penelitian ini mengimplikasikan bahwa bank syariah di Palangka Raya harus lebih aktif dalam menampilkan citra diri yang baik dalam praktik perbankan syariah. Membangun citra yang baik berperan penting dalam menentukan sikap nasabah terhadap layanan perbankan syariah. Bank syariah harus memberikan pengalaman terbaik kepada nasabah agar lebih loyal.
Islamic Business Ethics As A Practical Solutions In The Scope Of E-Commerce Business Havis Aravik; Luis Marnisah; Achmad Irwan Irwan Hamzani
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3965

Abstract

Abstrak  Penelitian ini membahas etika bisnis Islam sebagai solusi praktis dalam lingkup e-commerce. Tujuan penelitian untuk menjawab bagaimana solusi yang ditawarkan etika bisnis terhadap ruang lingkup bisnis e-commerce. Penelitian ini menggunakan pendekatan kepustakaan (library research) dengan cara mendeskripsikan dan menganalisis objek penelitian yang berkaitan dengan topik, kemudian dianalisis dan terakhir ditarik kesimpulan serta dideskripsikan dalam bentuk laporan tertulis. Hasil penelitian menunjukkan bahwa Islam sebagai agama rahmatan lil alamen telah memberikan tuntunan kepada setiap manusia, khususnya kepada seluruh umat Islam, bahwa dalam aktivitas bisnis terdapat etika Islam yang melekat di dalamnya, termasuk dalam lingkup e-commerce. Etika tersebut dimaksudkan agar kegiatan bisnis tidak semata-mata menghasilkan keuntungan materil tetapi lebih dari itu memberikan manfaat lebih sehingga tercapai baik di dunia maupun di akhirat. Oleh karena itu, Islam sangat mengatur berbagai kegiatan bisnis seperti produksi, konsumsi, perdagangan, persaingan dalam bisnis hingga memasarkan suatu produk kepada konsumen. Semua etika ini sangat penting dalam kegiatan bisnis e-commerce.  Abstract This article discusses Islamic business ethics as a practical solution in the scope of e-commerce. With the objective of the research to answer how the solutions offered by business ethics to the scope of the e-commerce business. This study used a literature approach by describing and analyzing research objects, later analyzed and finally drawing conclusions. The results of this study show that Islam as rahmatanlilalamien religion has provided guidance to every human being, especially to all Muslims, that in business activities there is an Islamic ethic inherent in it, including in the scope of e-commerce. The ethics are intended that business activities do not solely produce material benefits but more than that it gives more benefits so that it is achieved in both the world and the hereafter. Therefore, Islam really regulates various business activities such as production, consumption, trading, competing in business to market a product to consumers. 
Growth Profit In Islamic Commercial Banks Registered In The Indonesia Financial Services Authority With The Camel Ratio Dirvi Surya Abbas; Imam Hidayat
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3848

Abstract

Abstrak Tujuan dari penelitian ini untuk mengetahui pengaruh Capital Adequacy Ratio, Non Performing Finance, Net Profit Margin, Return On Assets, dan Finance to Deposit Ratio terhadap Pertumbuhan Laba pada bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2018. Populasi penelitian ini meliputi seluruh bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2015-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Otoritas Jasa keuangan dan masing-masing website bank umum syariah. Metode analisis yang digunakan adalah analisis regresi logisik data panel. Hasil penelitian menunjukkan bahwa Capital yang diproksikan dengan CAR, Management yang diproksikan dengan NPM, dan Earnings yang diproksikan dengan ROA berpengaruh positif terhadap Pertumbuhan Laba, sedangkan Asset Quality yang diproksikan dengan NPF dan Liquidity yang diproksikan dengan FDR tidak berpengaruh terhadap Pertumbuhan Laba.  Abstract The purpose of this study was to determine the effect of Capital Adequacy Ratio, Non-Performing Finance, Net Profit Margin, Return On Assets, and Finance to Deposit Ratio on Profit Growth in Islamic commercial banks listed in the Financial Services Authority in the 2015- 2018 period. Population This research is all Islamic commercial banks registered with the Financial Services Authority for 2015-2018. The sampling technique used a purposive sampling technique. Based on predetermined criteria, nine companies were obtained. The data used is secondary data obtained from the Financial Services Authority website and the respective Islamic commercial bank websites. The analysis method used is a logistic regression analysis of panel data. The results showed that CAR's capital, management proxied by NPM, and profit proxied by ROA positively affect profit growth, while asset quality proxied by NPF and liquidity proxied by FDR have no impact on profit growth. 
Analysis Of Public Perceptions Of Islamic Financial Technology Financing And Islamic Bank Financing In Indonesia Cindi Husna Pratiwi; Andri Soemitra; Muhammad Ikhsan Harahap
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3966

Abstract

Abstrak Tujuan penelitian ini untuk menganalisis persepsi masyarakat terhadap Fintech Peer to Peer (P2P) Islamic Lending dan pembiayaan BUS di Indonesia. Beberapa aspek yang dianalisis terkait persepsi masyarakat terhadap pembiayaan yang dilakukan pada P2P Islamic Lending dan pembiayaan antara lain: pengembangan, akad dan produk pembiayaan, mekanisme pembiayaan, serta total pembiayaan dan aset yang dimiliki. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan data primer dengan teknik insendental sampling melalui metode wawancara. Hasil penelitian menunjukkan bahwa mayoritas masyarakat yang melakukan pembiayaan baik P2P Islamic Lending maupun Bank Umum Syariah umumnya memahami bahwa pembiayaan pada Fintech Peer to Peer (P2P) Islamic Lending berbeda dengan pembiayaan yang dilakukan oleh Bank Umum Syariah. Secara persentase peningkatan perkembangan Fintech Peer to Peer Lending Syariah menunjukkan perkembangan yang signifikan, namun secara kumulatif Bank Umum Syariah memberikan kontrak, produk, mekanisme pembiayaan dan jumlah pembiayaan yang lebih variatif. Abstract The intention of this research  is to analyze public perceptions of Fintech Peer to Peer (P2P) Islamic Lending and Commercial Bank financing in Indonesia. As for some aspects that were analyzed related to public perceptions of financing conducted at Fintech P2P Islamic Lending and Commercial Bank financing in Indonesia include: development, contract and financing products, financing mechanisms, and totaly  financing and assets owned. This study uses a qualitative approach using primary data with an insendental sampling technique through the interview method. The results indicate that the majority of people who finance both P2P Islamic Lending and Commercial Banks generally understand that financing related to Fintech P2P Islamic Lending is different from financing done by Islamic Commercial Banks. In percentage the increase in the development of Fintech P2P Lending Islamic shows significant development, but cumulatively the Islamic Commercial Bank provides more varied contracts, products, financing mechanisms and greater amount of financing.
The Practice Of Giving Bonus To Wadi’ah Current Accounts At Bank Sharia In Palangka Raya From A Sharia Economic Perspective Jamilah Jamilah; Enriko Tedja Sukmana; Muhammad Riza Hafizi
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3850

Abstract

Abstrak  Produk giro Bank Syariah Mandiri Cabang Palangka Raya mengunakan akad wadi’ah. BSM memberikan keuntungan berupa bonus setiap bulannya kepada nasabah giro sebagaimana yang tertera pada laman website BSM yaitu “bonus bulanan yang diberikan sesuai dengan kebijakan”. Penelitian ini bertujuan untuk mengetahui praktik pemberian bonus pada produk giro wadi’ah di BSM Cabang Palangka Raya ditinjau dalam perspektif ekonomi Islam. Penelitian ini merupakan penelitian lapangan dengan metode kualitatif. Hasil penelitian menunjukkan bahwa praktik pemberian bonus pada produk giro wadi’ah telah sesuai dengan perspektif ekonomi Islam. Pertama, bonus tidak diperjanjikan dalam akad, Bonus diberikan tergantung keuntungan yang diperoleh bank setiap bulannya disertai kebijakan. Kedua, pernyataan pemberian bonus melalui laman website BSM merupakan salah satu bentuk promosi yang dapat dibenarkan, hanya saja jika pemberian bonus menjadi bagian dari persyaratan yang dapat mengarahkan pada riba dan akan menjadi kelaziman karena terus menerus dilakukan, maka pemberian bonus tersebut dapat menjadi kesalahan yang perlu ditelaah ulang. Kata kunci: Bonus, Giro Wadi’ah, Bank Syariah,  Ekonomi Islam Abstract The wadi'ah yad dhamanah contract that is applied to current accounts at the Palangka Raya Branch of Bank Syariah Mandiri, is basically a wadi'ah  contract, which theoretically does not allow the recipient of the deposit (bank) to declare the previous reward or benefit to the wadi'ah account holder (customer). BSM Palangka Raya Branch provides benefits in the form of bonus every month to current accounts as previously stated on the BSM website, namely "monthly bonus given in accordance with BSM policies". Bonus are given based on BSM policies. Second, the statement of giving bonus through the BSM website is a form of promotion can be justified, it's just that if bonus are part of the requirements that can lead to the practice of hidden usury and will become the norm because it is continuously being done, then giving this bonus can be a mistake which should be reviewed by BSM.
Game Theory And Competitive Strategy Transportasi Online (Grab And Gojek) Conventional And Sharia Economic Perspective Muhammad Abdullah Amin Hasibuan
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.4002

Abstract

ABSTRACKIn this discussion the problem is about game theory and competitive strategies from online transportation, namely Grab and Gojek to get customers amid the progress of information, transportation and communication, so that there will be an understanding of the second strategy of Transfortasi mode in the development activities in Indonesia. The methodology in this discussion is descriptive, which is one type of research whose purpose is to present a complete picture of social settings intended for exploration and clarification of a phenomenon or social reality studied, namely grab strategy and Gojek. After the review, it was found that basically the two Transfortasi online modes compete with each other but still prioritize excellent service in the form of ease of ordering, convenience in vehicles, applying cash and non-cash payments, and the most important is vehicle security. In terms of Islamic economic law the activities carried out by the two modes of Transfortasi are not prohibited because they do not violate the rules in the text and alhadist as long as the people associated with them comply with the rules set by the two service providers.
The Role Of Sharia Banking To Recover SMEs During Covid-19 Pandemic Trimulato Trimulato
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 1 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i1.3851

Abstract

Abstrak Tujuan penelitian untuk mengetahui perkembangan pembiayaan perbankan syariah bagi UMKM ditengah Covid-19 dan peran perbankan syariah dalam memulihkan UMKM selama pandemic.  Jenis penelitian studi pustaka, menggunakan data sekunder, kemudian diolah oleh peneliti. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif, mendeskripsikan perkembangan pembiayaan perbankan syariah serta peran perbankan syariah bagi pemulihan UMKM di tengah wabah Covid-19. Hasil penelitian menunjukkan perkembangan pembiayaan di perbankan syariah yang disalurkan untuk UMKM selama pandemi Covid-19 mengalami penurunan. Penurunan pembiayaan terbesar terjadi pada pembiayaan BPRS untuk UMKM yang mengalami penurunan sebesar 14,88 persen, pembiayaan BUS untuk UMKM mengalami penurunan sebesar 14,17 persen, dan pembiayaan UUS mengalami penurunan sebesar 13,47 persen. Peran perbankan syariah bagi pemulihan UMKM di tengah pandemi covid-19 adalah meningkatkan porsi pembiayaan UMKM, mendampingi mereka para pelaku sebagai mitra, perbankan syariah dapat memberikan keringanan pembayaran, meningkatkan jumlah pembiayaan skema bagi hasil yang lebih tepat untuk pembiayaan UMKM.   Abstract The purpose study to determine development sharia banking financing for SMEs during covid-19 pandemic. Then to find role sharia banking recover SMEs during covid-19 pandemic. Type research used library research, data source used secondary data, which has published institutions processed researchers and from various pre-existing sources. Data analysis technique used research descriptive qualitative, describing development financing sharia banking and role of sharia banking for recovery SMEs during covid-19 pandemic. Results showed development of financing in sharia banking was distributed SMEs during covid-19 pandemic experienced decrease amount of financing. Largest decline in financing occurred in BPRS financing for SMEs, which experienced decline of 14.88 percent, BUS financing investment SMEs decrease 14.17 percent, and UUS financing decrease 13.47 percent. Role sharia banking recovery SMEs during covid-19 pandemic is increasing portion financing SMEs, assisting  them players as partners, sharia banking can provide payment, increasing number financing profit-sharing schemes more appropriate for financing SMEs.

Page 12 of 18 | Total Record : 172

 10   11   12   13   14 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol 13, No 1 (2025) Vol 11, No 2 (2023) Vol 11, No 1 (2023) Vol 10, No 2 (2022) Vol 10, No 1 (2022) Vol 9, No 2 (2021) Vol 9, No 1 (2021) Vol 8, No 2 (2020) Vol 8, No 1 (2020) Vol 7, No 2 (2019) Vol 7, No 1 (2019) Vol 6, No 2 (2018) Vol 6, No 1 (2018) Vol 5, No 2 (2017) Vol 5, No 1 (2017) Vol 4, No 2 (2016) Vol 4, No 1 (2016) Vol 3, No 2 (2015) Vol 3, No 1 (2015) More Issue