cover
Contact Name
JESKaPe
Contact Email
jeskape@iainlhokseumawe.ac.id
Phone
+6285292779888
Journal Mail Official
jeskape@iainlhokseumawe.ac.id
Editorial Address
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.
Location
Kota lhokseumawe,
Aceh
INDONESIA
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Core Subject : Economy,
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.
Articles 87 Documents
PENGUKURAN KUALITAS JASA PELAYANAN KB MANDIRI DI PROVINSI ACEH Zulkifli Zulkifli; Amri Amri; Eddy Munawar; Anwar Anwar
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.792 KB) | DOI: 10.52490/jeskape.v3i1.443

Abstract

This study aims to measure the quality of family planning services in the province of Aceh which can later be useful for BKKBN policy in the context of determining the policy of providing unpaid contraception. The location of the study is Bireuen district and North Aceh district as regency areas with the highest number of active family planning participants according to the contraceptive method in the Private Service Line in March 2018. The number of samples used were 75 fertile age couples (PUS) obtained through the Multistage purposive sampling method followed by the snowball sampling method. Data were analyzed using Importance Performance Analysis (IPA) and Cartesian Diagrams. The results obtained are that all indicators measured show a high level of satisfaction on Mandiri (paid) KB services so it is recommended that the BKKBN can improve free KB services or otherwise prepare alternatives to stop free KB services.
RELEVANSI KURIKULUM EKONOMI SYARIAH IAIN LHOKSEUMAWE TERHADAP SUMBER DAYA MANUSIA PADA LEMBAGA KEUANGAN SYARIAH Juliana Putri
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.175 KB) | DOI: 10.52490/jeskape.v3i1.444

Abstract

This study aims to explain the relevance of the syariah economic curriculum that is applied to the Islamic economics department of the Islamic economics and business faculty of IAIN Lhokseumawe in preparing the human resources needed by the Lhokseumawe Islamic financial institutions and to explain the absorption and absorption of alumni of sharia economic jueusan in the world of work. With the results of the study that the relevance of Islamic economics curriculum to human resources in Islamic financial institutions the criteria are generally the parameters of employee / employee recruitment in Islamic financial institutions in Lhokseumawe City tend to be in soft skills assessment (performance and psychological). The unavailability of professional graduates in the field of sharia economics causes the need for professional staff in sharia business to continue to be met by converting from conventional workers, namely that many graduates of general tertiary institutions can fill formation in Islamic financial institutions, even though those who do not have qualified knowledge in the field of sharia economics . The distribution of Islamic Economics graduates in financial institutions is not optimally absorbed in financial institutions, even in Islamic Commercial Banks, the absorption is 0% at BNI Syariah Bank, Aceh Syariah Bank Samudera Branch and Merdeka Branch, Muamalat Bank, BRI Syariah. 30% absorption is absorbed at Baitul Qirat Afdhal Lhokseumawe Branch. Of the 23 employees 9 of them were graduates of the Shariah Economics of the Lhokseumawe branch. Bank Syariah Mandiri Lhokseumawe Branch of 32 Employees 2 of whom are graduates of the Sharia economy of the Lhokseumawe branch, as well as the FIF Syariah and Baitul Mal absorbed by 2 graduates of Islamic economics.
STRATEGI DALAM PENINGKATAN JUMLAH NASABAH ASURANSI JIWA DI AJB BUMIPUTERA 1912 MEULABOH Nuraini Yusuf; Muhammad Ridhwan; Mirna Ria Andini
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.915 KB) | DOI: 10.52490/jeskape.v3i1.445

Abstract

AJB Bumiputera 1912 Meulaboh is an insurance company that has been established for decades until now, it still remains one of the insurance companies that are in demand by the people of Meulaboh. Many products offered by the AJB Bumiputera 1912 Meulaboh is expected to increase the number of life insurance customers and it is is one of the strategies used in the process of increasing the number of insurance customers. As for the results of the study, AJB Bumiputera 1912 followed several stages, namely offering superior products to prospective customers, insurance product price quotes that are tailored to all layers of prospective insurance customers, promotion of insurance products to various prospective insurance customers, the selection of office locations that are very appropriate in the center of Meulaboh City, the selection of employees who work is carried out with a variety of processes in accordance with the applicable operational standards in AJB Bumiputera 1912 throughout Indonesia.
TINJAUAN EKONOMI SYARIAH TERHADAP PELAYANAN NASABAH PRIORITY BANK SYARIAH MANDIRI CABANG LHOKSEUMAWE Hidayatina Hidayatina; Mutia Siska
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.02 KB) | DOI: 10.52490/jeskape.v3i1.446

Abstract

The basic problem is the implementation of ordinary customer service to priority customers who seem to discriminate between one customer and another customer. The purpose of the research is to find out the implementation of priority customer service at PT. Bank Syariah Mandiri Lhokseumawe Branch and to find out how Islamic economic reviews on priority customer service. This type of research is field research, while the research approach is descriptive qualitative research is research that focuses on words rather than numbers. The sharia economic review of the Priority Customer Service is permitted, because of the hadith of the Prophet Muhammad. BSM also applies sharia economic principles, namely: monotheism, justice, trust and help. But the principle of justice they hold is to place rights in accordance with what has been mandated, namely priority customer rights that have been promised by the bank at the beginning of the agreement.
ANALISIS MEKANISME KERJA SAMA USAHA AYAM POTONG MENURUT TINJAUAN EKONOMI ISLAM Nova Haryani; Ismaulina Ismaulina; Nurul A'la
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.95 KB) | DOI: 10.52490/jeskape.v3i1.447

Abstract

This study aims to determine the mechanism of cooperation between the business of broiler chicken in Blang Raleue Village, Simpang Kramat Subdistrict. Overview of the Islamic Economy on the mechanism of cooperation between the business of the three-broiler chicken in Blang Raleue Village, Simpang Kramat Sub-district. This research is a descriptive qualitative study. To obtain data the author uses observation and interview techniques. The type of data used is primary data obtained directly from the business owner of the three-piece broiler chicken in Blang Raleue Village, Simpang Kramat District. Secondary data obtained from notes, books, journals and others related to the problems that the authors examine. The data analysis method used is descriptive qualitative, namely data collection, data presentation, and conclusion drawing. The results of this study indicate that the contents of the cooperation contract in the three-broiler chicken farm in the Blang Raleue Village of Simpang Kramat Subdistrict have not fully complied with the syirkah concept. But there are also some contents of the cooperation contract that are in accordance with the concept of syirkah.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI MASYARAKAT KECAMATAN MATANGKULI TERHADAP PRODUK MEREK PRIBADI ALFAMART Ratna Auliana; Ismaulina Ismaulina
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 1 (2017): JESKaPe Vol. 1 No. 1 January-June 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.77 KB)

Abstract

Alfamart's personal brand is a foreign matter, where few people know about Alfamart's personal brand products. The lack of public knowledge about Alfamart's personal brand products will certainly have an impact on people's buying interest in these products. The formulation of the problem in this study are: What products use Alfamart's personal brand and what factors influence the people's buying interest in Matangkuli District on alfamart's personal brand products ?. The research method used is a quantitative method using a Likert scale, namely obtaining data through questionnaires in the field and the data analyzed through the SPSS Window 22 program. The results of the study are: Products that use Alfamart's personal brand, namely: Food Products, Beverage Products, Repeat Equipment Year, as well as other products. Based on the results of the research both in the t test (partial test) and F test (simultaneous test), there is no single factor that influences the buying interest of the people in the Matangkuli sub-district towards Alfamart's personal brand products.
KINERJA KARYAWAN DITINJAU DARI ASPEK KEPEMINPINAN DAN LINGKUNGAN KERJA Rahmiana Rahmiana; Ismaulina Ismaulina
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.65 KB)

Abstract

This study aims to determine the effect of leadership and work environment on employee performance at PT. Bank Aceh Syariah Ocean Branch Lhokseumawe. This research is quantitative research. The population in this study were all employees at PT. Bank Aceh Syariah Ocean Branch Lhokseumawe. The sampling technique uses the total sampling method, namely sampling techniques as large as the existing population. Based on predetermined criteria obtained the number of population and a sample of 31 employees. The type of data used is primary data obtained from questionnaires to employees of PT Bank Aceh Syariah. The data analysis method used is multiple linear regression analysis. The results of this study indicate that leadership and work environment simultaneously have a significant effect on employee performance. While the results of the study explain that all variables influence partially on employee performance. In terms of leadership (X1) has a significant effect on employee performance. It is proven by the significant results of tcount of 2.642 and the work environment (X2) has a positive and significant effect on employee performance. It is proven by the significant results of tcount of 4.565.
TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE Dinik Fitri Rahajeng Pangestuti; Nisrina Sari; Ambar Lestari
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 1 (2020): JESKaPe Vol. 4 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i1.627

Abstract

Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI) Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)
INTEGRASI EKONOMI DALAM ISLAM Angga Syahputra
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 1 (2020): JESKaPe Vol. 4 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i1.673

Abstract

Abstract Islam is order and harmony. The only teaching in the world that has a system and concept of a perfect arrangement of life. The completeness of these rules is in line with harmony with the characteristics and behavior of humans. Economics is an inseparable part of the concept of Islamic teachings. Islamic economics is inherently a logical consequence of the perfection of Islam itself. Islam must be embraced kaffah and by his people. Islam demands its followers to realize their Islam in all aspects of their lives including the economy. Keywords: Integration, Economic, Islam. Abstrak Islam adalah keteraturan dan harmoni. Satu-satunya ajaran di dunia yang memiliki sistem dan konsep tatanan kehidupan yang sempurna. Kesempurnaan ajaran tersebut sejalan dengan karakteristik dan perilaku manusia. Ekonomi merupakan bagian yang tidak terpisahkan dari konsep ajaran Islam. Ekonomi Islam pada dasarnya adalah konsekuensi logis dari kesempurnaan Islam itu sendiri. Islam harus dianut secara kaffah dan oleh umatnya. Islam mengajarkan ummatnya untuk mengaplikasikan Islam dalam semua aspek kehidupan mereka termasuk ekonomi. Kata kunci: Integrasi, Ekonomi, Islam.
Pengaruh Praktik Mawah Terhadap Pendapatan Petani Desa Keulibeut Ulee Tutue Kecamatan Pidie Muhammad Firdaus; Rauzatul Jannah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 1 (2020): JESKaPe Vol. 4 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i1.683

Abstract

Abstract Agricultural resources utilization is key in increasing agricultural productivity so that limited resources must be allocated as efficiently as possible. In Aceh there is a model of cooperation in the field of agriculture called Mawah. The purpose of this research is to know the practice and influence of the practices of farmers ' income in the village of Keulibeut Ulee Tutue Pidie District in Pidie district. This research is a quantitative study with a descriptive research approach. The Data obtained is tested for eligibility using validity tests, reliability tests and classic assumption tests. As for the hypotheses test used a simple regression analysis test that includes Test T, Test F and coefficient of determination (R2) test. The results showed that simultaneously there was an overall influence on the practice of the farmer's income from the village Keulibeut Ulee Tutue Pidie Sub District Pidie significantly. It also partially shows that the preactivity is positively and significantly influential for the farmer's income is evidenced in the results of the hypothesis test (T) obtained a value of 0.000 smaller than the prescribed α of 0.05 this means that Ho was rejected and Ha accepted. Keywords: Agricultural, Mawah, Farmers, Income. Abstrak Pemanfaatan sumber daya pertanian adalah kunci dalam meningkatkan produktivitas pertanian sehingga sumber daya yang terbatas harus dialokasikan seefisien mungkin. Di Aceh ada model kerja sama di bidang pertanian yang disebut Mawah. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh praktik mawah terhadap pendapatan petani di Desa Keulibeut Ulee Tutue Kecamatan Pidie di Kabupaten Pidie. Penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data yang diperoleh diuji untuk kelayakan menggunakan validitas, reliabilitas dan asumsi klasik. Untuk uji hipotesis digunakan uji analisis regresi sederhana yang meliputi Uji T, Uji F dan uji koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa secara simultan terdapat pengaruh terhadap pendapatan petani dari desa Keulibeut Ulee Tutue Kecamatan Pidie Kecamatan Pidie. Secara parsial menunjukkan bahwa praktik mawah berpengaruh positif dan signifikan terhadap pendapatan petani dibuktikan dalam hasil uji hipotesis (T) diperoleh nilai 0,000 lebih kecil dari α yang ditentukan 0,05 ini berarti Ho ditolak dan Ha diterima. Kata kunci: Pertanian, Mawah, Petani, Penghasilan.