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Al-Kharaj: Journal of Islamic Economic and Business
Published by Institut Agama Islam Negeri Palopo
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related to Islamic and Business. This Journal welcomes contributions from researchers in related diciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 3, No 1 (2021)" : 14 Documents clear
Financial Bank: Tabungan Dan Giro Mempengaruhi Laba Bersih “Studi Kasus Bca Syariah” Adzil Arsyi Sabana
Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 1 (2021)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v3i1.3776

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi sejauh mana pengaruh tabungan wadiah dan giro wadiah terhadap laba bersih pada PT Bank BCA Syariah dari tahun 2012-2021. Penelitian ini menggunakan data sekunder yang diperoleh melalui situs web resmi bank BCA Syariah dan sampel yang diambil adalah laporan tahunan Bank BCA Syariah dari tahun 2012 hingga 2021. Data yang terkumpul dianalisis menggunakan metode pengujian asumsi klasik, pengujian regresi linear berganda, dan pengujian hipotesis.Hasil penelitian menunjukkan bahwa tabungan wadiah memiliki pengaruh positif namun tidak signifikan terhadap laba bersih dengan nilai t-hitung sebesar 0,541 dan sig. > α yaitu 0,606 > 0,05. Sementara itu, giro wadiah berpengaruh positif dan signifikan terhadap laba bersih dengan nilai t-hitung sebesar 3,7299 dan sig. < α yaitu 0,007 < 0,05. Selain itu, tabungan wadiah dan giro wadiah secara bersama-sama memiliki pengaruh positif dan signifikan terhadap laba bersih dengan nilai F-hitung sebesar 27,293 dan sig. < α yaitu 0,000 < 0,05.
Calculation of Land and Building Acquisition Duty in Inheritance Land Division Nur Abadiyah
Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 1 (2021)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v3i1.3711

Abstract

This study aims to determine the calculation of BPHTB which calculates suitability based on Law Number 28 of 2009 and Regional Regulation of Pasuruan Regency Number 2 of 2011. This research was conducted at the Pasuruan Regency Regional Finance and Revenue Management Agency. Data obtained from Notary and PPAT Elisabet Triasnani Widiastuti. The data analysis method used is descriptive quantitative. The results showed that in determining the magnitude of the NPOP value that did not match the magnitude of the NJOP PBB value on certificates of several owners, the NJOP PBB value was first divided using a quantifier/denominator based on the number of names on the certificate. There is a difference in calculating the amount of the NPOP value for several certificate holders of Rp. 97,645,000 which was carried out by the Pasuruan Regency Regional Revenue and Financial Revenue Management Agency is not in accordance with Law no. 28 of 2009 and Regional Regulation of Pasuruan Regency No. 2 of 2011.
Resiko Pembiayaan Perbankan Syariah: Analisis Faktor Internal dan Eksternal Muljibir Rahman; Mahfudz Mahfudz; Reski Eka Puspita Jufri
Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 1 (2021)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v3i1.3765

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor internal dan ekternal  yang mempengaruhi Resiko Kredit (NPF) Perbankan Syariah di Indonesia. Objek Penelitian ini adalah Perbankan Syariah di Indonesia. Data yang digunakan adalah data sekunder yang diambil dari Laporan Statistik Perbankan Syariah Otoritas Jasa Keuangan (OJK). Penelitian ini menggunakan pendekatan Kuantitatif deskriptif. Variabel Faktor Internal dalam penelitian ini adalah Tingkat Kecukupan Modal (CAR), Efisiensi Manajemen (ROA) dan Pembiayaan Ekspansif (FDR). Variabel Faktor Eksternal adalah Inflasi (INF), Nilai Tukar Rupiah (KURS) dan Kinerja Industri (GDP).Hasil ini penelitian ini menunjukan bahwa Nilai tukar mata uang (KURS) memiliki hubungan positif signifikan terhadap resiko kredit (NPF), sedangkan variable Tingkat Kecukupan Modal (CAR) dan Pembiyaan Ekspansif (FDR) memiliki hubungan negative signifikan. Kemudian variable Inflasi (INF), Kinerja Industri (GDP) dan Efisiensi Manajemen (ROA) tidak berpengaruh signifikan terhadap Resiko Kredit (NPF). Perbankan Syariah di Indonesia harus lebih concern terhadap varibael ekternal terutama kenaikan nilai tukar rupiah sehingga dapat mengmbil kebijakan dalam menyalurkan pembiyaan.
The Concept of Profit Sharing in The Industrial Field in Islamic Economic Mujahidin Mujahidin
Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 1 (2021)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v3i1.3791

Abstract

Profit sharing schemes are very limited compared to fixed income schemes, murabaha and ijarah  contracts are far more widely used by Islamic financial institutions than profit sharing schemes. the purpose of this research is to know the concept of profit sharing in the industrial field in islamic economy. This research method uses systematic literature review Literature review aims to make an analysis and synthesis of existing knowledge related to the topic to be researched to find empty space for research to be carried out. The results of this study found that Sharia Banking stipulates that mudharabah  is what is meant by "Akad mudharabah " in Financing is a joint venture agreement between the first party (malik, shahibul mal, or Sharia Bank) which provides all the capital and the second party („factor, mudharib, or the Customer) who acts as fund manager by sharing business profits in accordance with the agreement set forth in the Akad, while the loss is fully borne by the Islamic Bank unless the second party makes a deliberate mistake, is negligent or violates the agreement. based on careful calculations between the three schemes, viz revenue sharing, gross profit sharing and net Profit sharing, hence the schematic profit sharing is the most profitable for tile entrepreneurs in developing their production business.

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