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Sekterariat Jurnal JESKaPe, Gedung Fakultas Ekonomi dan Bisnis, Lantai 2, kampus IAIN Lhokseumawe Jln. Medan-Banda Aceh, Km. 275 No. 1 Buket Rata, Alue Awe Kecamatan Muara Dua, Kota Lhokseumawe, Provinsi Aceh.
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Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 26158469     EISSN : 27148793     DOI : https://ejurnal.iainlhokseumawe.ac.id/index.php/je
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Islamic Economics, Accounting and Banking (JESKaPe) is a scientific journal managed by the Islamic Economics Study Program of the Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal as a forum for pouring research results both conceptually and technically related to the scope of Islamic Economics, Islamic Finance and Islamic Banking. The JESKaPe Journal is published twice a year, in June and December, the first issue of June 2017.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 87 Documents
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PELAYANAN AKADEMIK DAN KEPUASAN MAHASISWA: STUDI KASUS SEKOLAH TINGGI AGAMA ISLAM NEGERI TEUNGKU DIRUNDENG MEULABOH Muhammad Ridhwan; Norizan Abdul Ghani; Mirna Ria Andini
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

STAIN Teungku Direundeng Meulaboh adalah institusi pendidikan dengan pendelegasian wewenang manajemen untuk memenuhi penjaminan mutu kepada siswa di setiap program studi. Pelayanan akademik merupakan kegiatan atau serangkaian kegiatan tak kasat mata yang terjadi karena interaksi antara siswa dan staf yang diberikan oleh pihak pengelola kampus yang bertujuan untuk memecahkan masalah siswa.Adapun pertimbangan metode kualitatif dalam penelitian ini adalah peneliti memperoleh aspek penting terkait pelaksanaan pelayanan akademik dan administrasi STAIN Teungku Dirundeng Meulaboh.Kepuasan siswa terhadap kualitas pelayanan yang diberikan oleh STAIN Teungku Dirundeng Meulaboh menemukan bahwa tingkat kepatuhan akademisi terhadap peraturan yang ditetapkan oleh STAIN Teungku Dirundeng Meulaboh belum optimal.Ada dosen yang memberikan pelayanan yang layak dengan tidak mengikuti kelas sampai tujuh kali.Hampir semua aspek kualitas layanan yang meliputi empati, reliabilitas, dan daya tanggap tidak optimal. Keywords: Kepuasan Mahasiswa, Kualitas Pelayanan, Pelayanan Sarana Akademik, Lembaga Pendidikan
PENGARUH LEADER MEMBER EXCHANGE TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. BANK ACEH SYARIAH CABANG BIREUEN DENGAN KOMITMEN ORGANISASI DAN PERCEIVED ORGANIZATIONAL SUPPORT SEBAGAI VARIABEL INTERVENING Sulaiman Sulaiman; Razali Razali
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

This research aimed to examine the influence of employee leader member exchange toward job satisfaction and to examine the mediation effect of commitment of organizations and perceived organizational support. The sample of this research was 108 employee of PT. Bank Aceh Syariah Cabang Bireuen. The tool of data analysis was Path analysis with the method of SEM (Structural Equation Modeling) by using Amos. The result of this research showed that leader member exchange, commitment of organizations, and perceived organizational support positively and significantly influenced employee job satisfaction. commitment of organizations, and perceived organizational support perfect/fully mediated the exogenous and endogenous variables. Keywords: Leader Member Exchange, Commitment of Organizations, Perceived Organizational Support, and Employee Job Satisfaction
PENGARUH PENDAPATAN BAGI HASIL MUDHARABAH DAN BAGI HASIL MUSYARAKAH TERHADAP LABA BERSIH BANK SYARIAH Juliana Putri; Intan Raudhatul Ma’wa
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

This study aims to analyze whether the partial and simultaneous income sharing of mudharabah musharaka results in net income.The type of data used in this study is the quantitative data obtained from the monthly financial statements with a total of 48 reports. The result of the research shows that sharia financing product, which consists of revenue share of mudharabah and revenue share of musharaka to net income, this is reinforced also through result of F test indicate that F count 32,527> F table 3,209 so it can be concluded that Ho rejected and Ha is accepted which means that Mudharabah revenue sharing and revenue sharing of musyarakah variables significantly influence simultaneously to net income variable. While based on test result t which test variable by partial obtained conclusion that income variable for result of Mudharabah have significant effect to net profit of syaria bank independent and variable of revenue share of musyarakah have significant effect to net profit of Bank Syariah Mandiri. Keywords: Profit Sharing of Mudharabah, Profit Sharing of Musharaka, Net Income.
PENGELOLAAN WAKAF DI JORONG TIGO BATUR NAGARI SUNGAI TARAB KECAMATAN SUNGAI TARAB Widi Nopiardo
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

Waqf does not only have a dimension of worship, but also has a social dimension because it has a broad impact on strengthening economic resilience. The purpose of this study was to describe the management of waqf in one area in Tanah Datar District, precisely in Jorong Tigo Batur Nagari Sungai Tarab, Sungai Tarab District. The results showed that waqf managers here had tried to implement waqf management well, Nazhir Wakaf, mosque administrators, and the community synergized in the management of the waqf assets. Management of waqf in the Tigo Batur area in the form of building multi-purpose buildings, mosques and productive waqf in the form of rice fields. Endowments in the form of rice fields implement a system for hagi results between the mosque and the people who manage it. The management of the paddy fields was fully handed over to the community, aiming to improve the welfare of the people of Jorong Tigo Batur. Nadzir Wakaf experienced obstacles in developing waqf for productive programs such as hospital construction, super market development, and so on, so that this program could not be realized.
PERANAN AUDITOR SYARIAH PADA SISTEM JAMINAN HALAL DI BANK SYARIAH Malahayatie Malahayatie
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

This article aims to provide a description of the role of auditors Sharia halal assurance system in Islamic banking in Indonesia.. Syariah banking is as finance institution should be checked and experimented smartly, product, and it’s operational by an independent institution that is an “syariah auditor” and should be paid an attention by syariah auditor that is the finance report of Syariah bank, SOP (System Operating Procedures), Syariah Human resoource (HR), Syariah monitoring Council, and structure of syariah product. The moitorig of syari’ah bank as well as monitored by internal or external syari’ah auditor, while the guarantee in Islamic law divided into two their consisted of : personal guarantee and property guarantee and known as “kafalah or rahn”. The institution that control or monitor that’s internal or external syariah auditor should do the syariah internal review that was done by syariah compliance officer, that control or monitor the syari’ah compliance and decision ”fatwa”, instruction, guideline, that issued by Syariah monitoring Council in that finance institution. Syariah review, internal of syariah review and syariah auditing is an important process to ensure the halal guarantee system to the operational activity of syariah finance institution and it’s syariah products. The report and recomendation from the Syariah monitoring Council willbe given to National Syariah monitoring Council as the consideration. Keyword: Auditor, Halal Guarantee, National Syariah Council
PENGARUH PERUBAHAN SISA LEBIH ANGGARAN DAN PERUBAHAN DANA BAGI HASIL TERHADAP PERUBAHAN BELANJA MODAL Isra Maulina; Fathul Liza
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

This study aims to determine the effect of changes in the unspent budget fund (SiLPA) and changes in profit sharing fund (DBH) to changes in capital expenditure in the district government of public works offices. The study was conducted on 23 district / city governments in Aceh during the period of 2013- 2015. The type of data used in this study is secondary data. The research was conducted by census with data analysis using multiple linear regression. The results show that changes in the unspent budget fund and changes inprofit sharing fund simultaneously and partially affect the changes in capital expenditure in the district government public works office in Aceh. These results indicate that changes in capital expenditures in public works can occur due to changes in the unspent budget fund, and changes inprofit sharing fund. Keywords: Changes in the unspent budget fund, changes in profit sharing fund, districts / municipalities and changes in capital expenditures.
INTEGRATION INTERCONNECTION OF ISLAMIC AUDITING LEARNING MODEL IN 4.0 ERA Dinik Fitri Rahajeng Pangestuti
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1337.116 KB) | DOI: 10.52490/jeskape.v3i2.388

Abstract

Auditor is an important profession in the business world. One of the auditor duties is to issue the opinion of financial statements. The opinion that was issued by the auditor becomes a guarantee on the fairness of the financial statements of the company. Auditors as independent parties have the obligation to check the financial statements of the client's company. In carrying out its duties, an auditor must adhere to the established professional standards and ethics. However, offence committed by the auditor towards the audit standards and ethics still occur. It can be viewed audit scandal histories, it is important to improve the auditing-learning process in campus. Campus as centre of knowledge is not only to educate a competent auditor but also to educate the morality of auditor. This research is qualitative research which uses action research methodology. The data is taken in real learning cases in auditing class then constructing the existing rules in learning, standard output of auditor and Al Qur’an rules to become a learning model. Other datas are taken by interviewing the experts to confirm about the model. The result of this research is auditing-learning model that is able to be applied in auditing class.
ANALISIS PENERAPAN TRANSAKSI IJARAH DAN AL IJARAH AL MUNTAHIYA BIT TAMLIK PADA BANK SYARIAH Ali Muhayatsyah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.88 KB) | DOI: 10.52490/jeskape.v3i2.429

Abstract

This study was conducted to investigate how the implementation of ijarah and Al Ijarah al Muntahiya bit Tamlik (IMBT) transactions in Islamic banks. The application of lease transactions with ijarah and IMBT schemes on Islamic bank products is in accordance with Islamic principles. The basis of the implementation of ijarah transactions in Islamic banks refers to the rules of the Fatwa of the National Sharia Board of the Indonesian Ulema Council (DSN-MUI) and Supreme Court Regulation No. 2 of 2008 on Compilation Islamic Economic Law (KHES). There are differences regarding the implementation of the transfer of ownership of the object of lease on IMBT, the transfer of the object of the lease can only be carried out if the ijarah agreement has been completed, the option to transfer the object of the leased object can be done with the promise (wa'ad) of buying and selling. So there is no regulation regarding IMBT contract based on the transfer of ownership of the object with the promise (wa'ad) of the grant, it is contradictory because there is a reward that must be given by the customer (mustajir) to the bank for the IMBT contract object.
ANALISIS VECTOR AUTOREGRESSION (VAR) TERHADAP INTERRELATIONSHIP ANTARA FINANCING DEPOSIT RATIO (FDR) DAN RETURN ON ASSET (ROA) PADA BANK SYARIAH DI INDONESIA Iskandar Iskandar
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.913 KB) | DOI: 10.52490/jeskape.v3i2.430

Abstract

The Vector Autoregressive Model (VAR) is a very useful analytical tool in understanding the existence of interrelationships between economic variables and in the formation of a structured economy. This study aims to explain the analysis of the Vector Autoregressive (VAR) model and explain the application of the Vector Autoregressive (VAR) model for influence analysis. The FDR ratio in the Sharia Commercial banks tends to be stable. This is illustrated from the coefficient of determination which is almost close to 100%, namely 91.55%. Cointegration test results show there is no long-term balance relationship between FDR variables with ROA of Islamic banks in Indonesia. ROA has a positive effect on ROA while ROA on FDR is negative, meaning that FDR makes a small contribution to ROA.
EKSISTENSI KEADILAN SOSIAL DALAM KEUANGAN PUBLIK ISLAM Ramadhan Razali; Sutan Febriansyah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.333 KB) | DOI: 10.52490/jeskape.v3i2.431

Abstract

The Conclusion form this research is social justice in Islamic societies can prosper society and advance the economic level of the State. The existence of the principle of social justice can be seen from the instruments of Islamic distribution of interest in equalizing wealth in society. The principle of justice is also contained in the Islamic land tax instrument. Therefore, the bidding instrument in Islamic public finance offered by Abi Ja'far Ibn Nasr al-Dawudi is very relevant to this era. This study uses Adam Smith's taxation theory which says that the principles of taxation are certainty, fairness, economics, and belief. While for the theory of social justice the writer uses the theory of John Rawls which explains about justice must represent the principles of justice and equality. The method used by the author is a qualitative method. Through collecting data and information through literature (library research). As primary data in this study is the book Al-Dawudi, that is Wa b Al-Amwal by Abi Ja'far Ibn Nasr Al-Dawudi. While for secondary data the authors use books related to the theme, namely the thesis or dissertation of journals and information media relating to the theme of this thesis. What was being discussed was discussing history and discussing contemporary Islamic economics.

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