EkBis: Jurnal Ekonomi dan Bisnis
EkBis: Jurnal Ekonomi dan Bisnis is an open access, peer reviewed journal, published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta. EkBis invites researchers, academics, and practitioners to publish their original, conceptual, theoritical, and empirical research regarding the ideas, issues and challenges of economics and business. The focus and scope of EkBis: Jurnal Ekonomi dan Bisnis will include but are not limited to: Economics: Islamic Economics; Behavioral Economics; Public Economics; Monetary Economics, Finance, and Banking; International Economics; Economic Development; Regional Economy; etc. Business: Islamic Business; Business Ethics; Business Activity; Business Behavior; Financial Technology, etc. Management: Islamic Business Management; Financial Management; Human Resource Management; International Business; Entrepreneurship; etc. Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
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102 Documents
<![CDATA[RASIONALITAS MUSLIM TERHADAP PERILAKU ISRAF DALAM KONSUMSI PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[Dita Afrina]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2018.2.1.1088
<![CDATA[ AbstractIn an economic activity, it is prohibited to mix between halal and haram, because this is part of consumption behavior. Seeing how Islamic consumer behavior in consumption is what makes the writer want to analyze the rationality of Israf in consumption by linking the value of values contained in Islamic economics. By using qualitative research methods with literature research, namely by explaining the rationality of Muslims towards israf behavior which will then be explained in the literature on the consumption of Islamic economic perspectives. Where the results of the study show that Muslim rationality is in line with Islamic behavior, by having to consider Israf's actions.Keywords: Rationality, Israf, consumption]]>
<![CDATA[Micro Macro Economics Fundamental Factors and Indonesia Stock Exchange Return ]]>
<![CDATA[Rizaldi Yusfiarto]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 1 (2019): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2019.3.1.1183
<![CDATA[Stock investment has an attraction for investors because with investments in the form of shares, investors have the expectation of obtaining profits in the form of capital gains or stock dividends. To take into account the risk factors and produce a maximum level of profit, the stock purchase decision-making process requires careful analysis when determining its market value. Thus, in deciding investment in the stock market, prospective investors must first conduct an in-depth analysis of the company whose shares will be purchased. The fundamental analysis concerns the projected condition of the company in the future by showing the present and past situations. This approach is used to assess the intrinsic value of these shares, and investors are used for investment over a long period. The data used in this research are 22 infrastructure issuers on the Indonesia Stock Exchange from 2015-2018. The data is then processed by the econometrics method using Eviews and Microsoft Excel software with a panel data regression model or pooled regression. Hypothesis testing shows that fundamental macro-micro factors jointly affect the stock returns on infrastructure companies listed on the Indonesia Stock Exchange]]>
<![CDATA[Does Financial Ratios and Company Size Affect Dividend Payout Ratio? ]]>
<![CDATA[Nuriatullah Nuriatullah]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2020): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2020.4.1.1246
<![CDATA[The purpose of this study was to determine whether the Loan to Deposit Ratio (LDR), Debt to Equity Ratio (DER), Growth, Return On Assets (ROA), and Firm Size have an effect on the Dividend Payout Ratio (DPR). The data used in this research is secondary data in the form of banking financial performance data, and is obtained from the Annual Financial Statements of Commercial Banks listed on the Indonesia Stock Exchange 2015-2018. Banking used is 30 companies with a total sample of 120. The data is pooled data. The data were analyzed by using the multiple linear regression method with the SPSS analysis tool. LDR has a significant positive effect on the DPR, DER has a significant negative effect on the DPR, Growth has a significant negative effect on the DPR, Return on Assets (ROA) has a significant positive effect on the DPR, Bank Size has a significant positive effect on the DPR. Overall, the independent variables together have a significant effect on the DPR.]]>
<![CDATA[ANALISIS PENGARUH INDEKS HARGA SAHAM GABUNGAN REGIONAL ASIA TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA ]]>
<![CDATA[Widodo Widodo]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2017.1.2.1016
<![CDATA[ABSTRACTThe aims of this research is to analyze the influence of NIKKEI 225 Index (^N225), HANG SENG Index (^HSI), KOSPI Index (^KS11), Strait Times Index (^STI), and Kuala Lumpur Stock Exchange (^KLSE) simultaneously and partially in Jakarta Composite Index (^JKSE) during 2009 to 2017. Method of multiple linier regression with significant level 0,05 using STATA 10 program. The populations and samples was used this research is stock index on ASIA regional (NIKKEI 225 (Japan), HANG SENG Index (Hongkong), KOSPI (South Korea), Strait Times Index (Singapore), Kuala Lumpur Stock Exchange (Malaysia), and Jakarta Composite Index (Indonesia)) was conducted during January 2009 to May 2017. Results of this research simultaneously model for all independent variables are influence to dependent variable. However, parcially model ^N225, ^KS11 and ^KLSE variables positive and significant influence to ^JKSE variable. Whereas ^HSI and ^STI variable are not effect to ^JKSE variable during January 2009 to May 2017.Keywords: JKSE; N225; HSI; KS11; STI; KLSE.]]>
<![CDATA[Islamic Social Environment Perspective and Intention Decisions of Accounting Students at Islamic Financial Institutions ]]>
<![CDATA[Ananda Setiawan]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2021.5.2.1417
<![CDATA[The aim of this research is to test the Islamic social environment on interest decisions and tests from a psychologically behavioural perspective rooted in the theory of planned behaviour (TPB) in individual interest decisions. The research method uses structural equation modeling (SEM) through SmartPLS 3.0 software, with a sample of 157 accounting students at state universities (PTN), state Islamic religious colleges (PTKIN) and private universities (PTS) located in Central Java, West Java and East Java, Yogyakarta. The test results showed that the Islamic social environment significantly affects interest decisions, theory of planned behaviour (TPB) which has dimensions of attitudes, subjective norms and perceptions of behavioural control have a significant effect on islamic social environment and interest decisions. Meanwhile, attitude and subjective norms point to a significant direction toward interest decisions through islamic social environments, while perceptions of behavioural control are insignificant over decisions]]>
<![CDATA[The Law of Trading at the Mid of the Friday Praying ]]>
<![CDATA[Ibnu Muhdir]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2021.5.2.1434
<![CDATA[This paper discusses the law of trading (buying and selling) at the time of Friday prayings. This discussion has not developed since classical scholars. Allah forbids buying and selling at the time of Friday prayings. The scholars are of the opinion that the law of buying and selling at the time of Friday prayings is haraam, because they always associate it with the law of Friday prayings. According to them, the law of Friday praying is obligatory. The author performs re-ijtihad against the law of buying and selling at the time of Friday prayings. By using the ijtihad method bayāni, the author concludes that the prohibition on buying and selling at the time of Friday prayings is only limited to the etiquette or ethics case. It is associated with the law of Friday prayings which according to the author, it is sunnah. For this reason, the author stipulates that the law of buying and selling at the time of Friday prayings is makruh (disliked).]]>
<![CDATA[The Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator ]]>
<![CDATA[Ervina Rahmadila]]>;
<![CDATA[Slamet Haryono]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2021.5.2.1331
<![CDATA[The most concern for investors in both bank and non-bank institutions is the quality of the accounting information provided. Financial statements are considered important because they can determine decisions for each investor. Supporting performance in this era of globalization is accounting information system. Sharia banking's good performance is supported by several factors including capital or operational ratios such as CAR, BOPO, and NPF. This study used pooled least square method with panel data in the period 2010 to 2018. The results showed that together the results showed that the variables NPF, CAR, BOPO have a positive and insignificant influence on ROA. ]]>
<![CDATA[Understanding of Accounting and Gender on Financial Literation Levels ]]>
<![CDATA[Muhamad Iskhak]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2021.5.2.1288
<![CDATA[This study aims to analyze the effect of understanding accounting and gender on the level of financial literacy of postgraduate students in the economic education program at Surabaya State University. This research uses a quantitative approach. The study showed that the level of financial literacy of postgraduate students of economic education courses at UNESA was 19.7% at the high level, 32.4% at the moderate level, and 47.9% at the low level. The level of financial literacy shows an average of 60.49, and the meaning is moderate. Accounting understanding shows an average of 70.28, and it means that the level of accounting understanding is moderate. The participation rate was 43.7% male and 56.3% female. The level of financial literacy of students in the female gender group was higher than male, female by 62.00 (62.00> 60) which means moderate, and male by 58.55 (58.55 <60) which means low. Based on data analysis, it can be concluded that accounting understanding has a significant effect on the level of financial literacy of postgraduate students in economic education programs at UNESA. Meanwhile, gender has no significant effect.]]>
<![CDATA[Fundraising Waqf at Micro Waqf Banks in Realizing People's Welfare ]]>
<![CDATA[Arivatu Ni'mati Rahmatika]]>;
<![CDATA[Silviana Rini]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2021.5.2.1324
<![CDATA[Waqf has enormous potential in helping to realize the welfare of the people. Waqf is included in the category of muamalah teachings where the recommendation to implement it is sunnah. The realization of community welfare which is the main goal of waqf can be realized if waqf is managed in a productive way. Productive management of waqf funds certainly cannot be separated from the existence of waqf fundraising. This study aims to determine how waqf fundraising at Micro Waqf Banks. The type of research in this study used a qualitative type of research using descriptive methods. Sources of data needed to assist research obtained through primary and secondary data. The process of collecting data in this study was obtained through observation, interviews, and documentation. Furthermore, data analysis is carried out through several stages which include data reduction, data presentation, and then drawing conclusions and verification. The results showed that the fundraising of waqf in the Micro Waqf Bank Bahrul Ulum Barokah Sejahtera Tambakberas Jombang was obtained from LAZNas (National Zakat Amil Institution) then the funds were managed and distributed productively by the Micro Waqf Bank in the form of business loans with a group system to the community around the pesantren. ]]>
<![CDATA[Fund Ownership of Sharia Banking According to Islamic Economic Political Perspective ]]>
<![CDATA[Muhamad Izazi Nurjaman]]>
<![CDATA[ EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta ]]>
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DOI: 10.14421/EkBis.2021.5.2.1377
<![CDATA[The concept of ownership in Islamic economics states that individuals or legal entities that have the right to ownership of a property may use it freely as long as it does not violate Islamic economic principles and the public interest. However, for Islamic banking, the ownership of funds used as business capital comes from investor customers who deposit their funds in Islamic banks. This has an effect on the ownership status of these funds. This article uses a descriptive literature research method taken from various factual references with a focus on using a normative juridical approach. This type of research is qualitative research using data analysis through several steps such as focusing data, presenting funds and drawing conclusions. The results of this study reveal the fact that the ownership rights of funds in Islamic banking are sourced from the first party funds as the bank's founder, the second party funds as shareholders and third party funds as investor customers. Ownership of these funds cannot be separated from the contract mechanism used. So that the contract used is the cause of Islamic banks having ownership rights to use these assets for business activities. The use of these funds is guaranteed by law, which shows the role of Islamic economic politics through the legal umbrella that regulates the operational system of Islamic banking, especially in the permitting of the use of investor funds for business activities through the mechanism of channeling funds and service mechanisms.]]>
