cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Atep Hendang Waluya
Contact Email
jurnal.almaal@gmail.com
Phone
-
Journal Mail Official
jurnal.almaal@gmail.com
Editorial Address
-
Location
Kota tangerang,
Banten
INDONESIA
Al Maal: Journal of Islamic Economics and Banking
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25803816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Al Maal berfokus pada masalah utama dalam pengembangan Ilmu Ekonomi Islam dan Perbankan Syariah dalam bentuk pemikiran konseptual/gagasan dan hasil penelitian meliputi: Ekonomi Islam ( Mikro dan Makro ); Pemikiran dan Sejarah Ekonomi Islam; Etika Bisnis Islam; Bank Syariah dan Lembaga Keuangan Syariah Non Bank; Akuntansi Syariah; Muamalah / Hukum Ekonomi Syariah; Fikih dan Manajemen ZISWAF.
Arjuna Subject : -
Articles 71 Documents
 1   2   3   4   5 
Pengaruh Bauran Pemasaran Syariah dan Label Halal terhadap Keputusan Pembelian Rika Paujiah; Ahmad Mulyadi Kosim; Syarifah Gustiawati
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.1847

Abstract

This study was conducted to examine the effect of the sharia marketing mix variables and halal label on purchase decisions at d'BestO city of Bogor. This study uses a quantitative method. The sample was 86 respondents who are consumers of products d'BestO in Bogor. Analysis of the data used in this research is multiple regression analysis. The results of this study show that: sharia marketing mix significantly influence the purchase decision is evidenced bythat the value of the variable t on sharia marketing mix is 4.090 with a significance level of 0.000. Because the value of t is greater than t table is 4.090 > 1.988 and 0.000 significance value <0.05. And halal label significantly influence the purchase decision is evidenced by the value of the variable t on halal label is 3.739 with a significance level of 0.000. Because the value of t is greater than t table is 3.739> 1.988 and 0.000 significance value <0.05. sharia marketing mix and halal label jointly significant effect on purchase decisions this is evidenced by the significant value of the smaller F-test of 0.05 is equal to 0.000 (0.000 <0,05) so that it can be concluded that the sharia marketing mix and halal label significant influence on purchase decisions.
Kontribusi Para Ilmuwan Muslim Dalam Bidang Ilmu Akuntansi Warto Warto
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.2275

Abstract

The blurring of history in the field of science often occurs. In the 18th century AD Adam Smith wrote an economic theory in the book "An Inquiry Into The Nature and Cause Of The Wealth of Nations" later known that economic theory was adopted from the work of phenomenal cleric Ibn Khaldun, written in his book 'al-Muqaddimah'. The same thing happened in Accounting which has obscured its history by the West. This study aims to explore the historical roots of the contribution of Muslim scientists in the field of Accounting. By using a qualitative descriptive method and historical approach, the results of the study show that Islamic Accounting was developed earlier by Muslims than conventional accounting. Islamic accounting emerged and developed since the time of the Prophet Muhammad around the year 610 AD. Whereas Conventional Accounting was introduced to Lucas Pacioli in 1494 AD. Basics of Sharia Accounting in general have been hinted at in the Koran surah al-Baqarah verse 282 and the sunnahs of the Prophet. The paragraph explains the function and importance of recording transactions, the basics, and their benefits, which are the essence of Accounting. Since the time of the Prophet Muhammad until the time of Khulafaur Rashidin, accounting laws have been applied either on an individual scale, syariah or company, waqf accounting, rights prohibiting the use of assets (hijr) and the state budget. In addition, in that era, the accounting profession was also known as "hafazhatul amwal" (financial supervisor).
Analisis Efektivitas Penyaluran Zakat pada Badan Amil Zakat Nasional Efri Syamsul Bahri; Sabik Khumaini
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.1878

Abstract

The National Zakat Board (BAZNAS) The Republic of Indonesia is a non-structural government institution that manages zakat nationally in Indone. The problem in this research is how the development of the collection and distribution of Zakat, Alms, and Other Religious Social Funds (ZIS and DSKL) and how effective is the distribution of BAZNAS zakat? The objectives of this study include: to measure the effectiveness of the distribution of BAZNAS ZIS and DSKL. This research uses qualitative and quantitative methods. The qualitative method uses a descriptive approach. While the quantitative method uses the Zakat Core Principle (ZCP) measurement model. The object used in this study is the BAZNAS financial statements for the period 2001 to 2018. The results of this study indicate that the total collection of ZIS and DSKL is 18 years, Rp932.648.351.752,19. While the amount of ZIS and DSKL distribution for 18 years, is Rp836.512.139.145,00. Based on the ZCP the effectiveness of distribution for 18 years of operation is 90% (ninety percent). This shows that the effectiveness of the distribution of ZIS and DSKL BAZNAS for 18 years is in the Highly Effective category where the Allocation to Collection Ratio (ACR) reaches ≥ 90 percent.
Peran Amil Zakat dalam Meningkatkan Kesadaran Zakat Profesi Pada Laznas Al-Azhar Jakarta Selatan Wisnu Nugraha; Muhammad Zen
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.2274

Abstract

The purpose of this research is for knowing the jobs and the position of zakat agency, the function of zakat agency in increasing awareness of profession zakat, contributing factors and presecutor factors. This research used qualitative method by analysing of descriptive data. The researcher gave a description of discovery which was found by Laznas Al-Azhar. This research used data collection by observation in the location, interviewing and be completed by data documentation. The result of the function of zakat agency in increasing awareness of profession zakat is all zakat agencies have been doing their jobs professionally and zakat agency of Laznas Al-Azhar has the important contribution in increasing awareness of profession zakat. The position of zakat agency is the best and the main function of zakat agency is same generally, it is giving education. While from their jobs are accumulation, writing down, managing and distribution for mustahik as eight asnaf which is from Al-Quran.
Strategi Pembangunan Koperasi Pertanian Alpukat Berbasis Syariah Pendekatan ANP-BOCR Fatikhah Fatikhah; Ahmad Mulyadi Kosim; Abrista Devi
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.1837

Abstract

Interest in the study is to determine the benefits, opportunity, cost, risk and strategic alternatives in decision-making in the development of agricultural cooperatives.This study uses research methods analytic network process (ANP) with the benefits of network opportunity cost risk (BOCR). Data collection is done through in-depth interviews (indepth interview) and questionnaires by respondents. The results of this study indicate that on a priority basis the decision of the respondents would provide benefits to agriculture avocado compared with the costs and risks of the construction decision for agricultural cooperatives avocado. Based on the strategic priorities in the development of agricultural cooperatives are SDM and knowledge of cooperatives.
Model Pengembangan Industri Kreatif Berbasis Syariah Di Provinsi Banten Tri Harjawati
Al Maal: Journal of Islamic Economics and Banking Vol 1, No 2 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v1i2.1934

Abstract

This research is about the development of sharia-based industries in Banten Province. The goal is to find out how it’s developed and Development Model. The method used descriptive qualitative, data sources obtained from primary and secondary data. Technical analysis of data uses the interactive analysis model of Miles and Huberman. The results of the study indicate that the Development of Sharia-Based Creative Industries in Banten Province is still in the stage of drafting regulations and policies for Halal industrial zones. But indirectly the implementation technique has been running for the culinary and fashion sector (Muslim clothes). However, for future targets, the Development of Sharia-Based Creative Industries is more towards empowering Islamic boarding schools through entrepreneurs so they can create santripreneur. It’s can become centers of product excellence and centers of Islamic civilization. The Sharia-based Creative Industry Development Model in Banten Province is the form of buildings consisting of foundations, buildings and taps based on Islamic sharia boundaries. For the foundation in the form of creative beings, training can increase knowledge and creativity and the pillars consist of Industry, Technology, Natural Resources, Institutions and Financial Institutions. Tap here is the main actor, which consists of scholars/ communities, business people, and localgovernment.
Analisis Strategi Pengelolaan Wakaf Uang di Indonesia (Pendekatan Metode Delphi) Hendri Tanjung; Tjetjep Suhandi; Widdy Tanzila
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 1 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i1.2592

Abstract

Potential cash waqf in Indonesia is enormous. However, the fact that management of waqf money is still encountering many obstacles. This study tried to identify priority constraints become a bottleneck in the management of cash waqf in Indonesia, following the priority solution that can be offered in support of the management of cash waqf in Indonesia with the approach of the Delphi method. Delphi method is a systematic method of collecting opinions from a group of expert withdrawal through a series of questionnaires based linkert scale. Based on the analysis of Delphi that rank highest priority constraint is the lack of public understanding of the waqf money followed by lack of public awareness to be charitable. The results of the analysis of Delphi that ranked highest strategic priorities with the acquisition of the average value of the same magnitude, there are three criteria, namely to provide effective education and outreach to the community about cash waqf, an innovative marketing strategy of waqf institutions, as well as the transparency and accountability of waqf institutions. It is expected that the joint commitment of various parties, academics, practitioners and policymakers in boosting cash waqf management efforts in Indonesia
Systematic Literature Review (SLR): Kompetensi Sumber Daya Insani Bagi Perkembangan Perbankan Syariah Di Indonesia Luluk Latifah; Iskandar Ritonga
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 1 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i1.2763

Abstract

Human resources have an increasingly important role in achieving the objectives of a governmental, private, corporate organization, including sharia banking. This study aims to find out how the development of human resource competencies in Islamic banking in Indonesia is seen from the theoretical and practical order, and how the solution is solved. With the paradigm approach of Systematic Literature Review in journals that have been publicized from 2016 to 2020, the results show that the low level of competence of human resources in Islamic banking in Indonesia both at the theoretical and practical level. sharia. in Indonesia. The solutions provided are: 1) Recruitment, selection and placement of human resources properly adjusted to their skills 2) Pay close attention when recruiting DPS (Sharia Supervisory Board) must really be competent both in terms of sharia and finance. 3) Increasing the role of tertiary institutions especially Islamic tertiary institutions to provide competent human resources by taking into account the existing integrity of sharia banking and being advised by the government as policy maker. 4) Increase the competence of human resources by increasing theoretical and practical aspects. 5) The ability of human resources in modifying Islamic sharia products and understanding of sharia contracts.
Analisis Efektivitas Penyaluran Zakat pada Rumah Zakat Efri Syamsul Bahri; Zainal Arif
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 1 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i1.2642

Abstract

Rumah Zakat is a philanthropic institution that manages zakat and infaq/alms with an average amount of zakat and infaq/alms collection for 5 (five) years from 2015-2019 amounting to IDR176,298,735,332.80, and the average amount of distribution for 5 (five) years for the period 2015-2019 amounting to IDR152,627,321,395.80. The problem in this research is how is the effectiveness of zakat distribution and charity/alms house? The purpose of this study was to measure the effectiveness of the distribution of zakat and donations/charity at the Rumah Zakat. This research uses a literature study and quantitative method with the Allocation to Collection Ratio (ACR) ratio measurement model based on Zakat Core Principle (ZCP). The object used in this study is the financial statements of the Rumah Zakat for the period of 2010 to 2019. The results of the study show that distribution includes 8 asnaf, namely: fakir, miskin, Amil, Muallaf, Riqob, Ghorimin, Ibnu Sabil, and Fii Sabilillah, in four groups empowerment namely: Healthy Smiles, Champion Smiles, Independent Smiles, and Sustainable Smiles with an Integrated Community Development (ICD) approach that is aligned with the Millennium Development Goals (MDGs). Based on ZCP the effectiveness of distribution for 5 years of operation is 87% or included in the Effective category, where the Alocation to Collection Ratio (ACR) reaches 70-89%. That is, zakat and donation/alms are channeled to mustahik effectively. Suggestion from this research is that Rumah Zakat can increase the effectiveness of zakat distribution with an effectiveness level above 90% so that it is included in the Highly Effective category if ACR ≥ 90 percent)
Kebijakan Penanganan Pembiayaan Bermasalah pada Bank Syariah dan Konvensional Perspektif Ekonomi Syariah Pasca Bencana di Sulawesi Tengah Syaakir Sofyan
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 1 (2020)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i1.2741

Abstract

The natural disaster that occurred in Palu on September 28, 2018 was an earthquake that occurred due to the Palu Koro fault activity, which had a magnitude of 7.4 on the Richter scale, which had an impact on bank performance, primarily related to non-performing loans (NPLs). The purpose of this study was to determine the policy of handling non-performing loans for disaster victims as well as an analysis of the Islamic economy of the policy. This research belongs to the category of qualitative research with a descriptive analysis approach. The object under study is Islamic and conventional banks.  The handling of problem loans still has several things that need to be clarified, especially for write offs and write offs that are not regulated in OJK Regulation No. 45/POJK.03/2017 concerning Special Treatment of Credit or Financing for Certain Areas in Indonesia Affected by Natural Disasters. In addition, the determination of credit quality and restructuring with a period of 3 years in special treatment for areas affected by natural disasters is too early to be determined, because the impact of natural disasters for each customer is different and allows some customers to make bad intentions by utilizing the situation to avoid payment.

Page 2 of 8 | Total Record : 71

 1   2   3   4   5 

Filter by Year

2019 2024


Reset
Filter By Issues
All Issue Vol 5, No 1 (2024) Vol 4, No 2 (2023) Vol 4, No 1 (2022) Vol 3, No 2 (2022) Vol 3, No 1 (2021) Vol 2, No 2 (2021) Vol 2, No 1 (2020) Vol 1, No 2 (2020) Vol 1, No 1 (2019)