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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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DAMPAK KUALITAS LABA PADA NILAI PERUSAHAAN: BURSA EFEK INDONESIA (2016-2018) Nurfadilah Maulana S
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.v4i1.775

Abstract

Abstract This research aims to investigate the level of impact of revenue quality on company value. The research has used 12 data in the companies listed on the Indonesia Stock exchange for the period 2016-2018, and the analysis used in this research is SPSS regression analysis. The results showed that the quality of profit with the company's value showed significant results. Keyword: Quality of Profit, Company Value. Abstrak Penelitian ini bertujuan untuk menyelidiki tingkat dampak kualitas pendapatan pada nilai perusahaan. Penelitian ini telah menggunakan 12 data di perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2018, dan analisis yang digunakan pada penelitian ini adalah analisis regresi SPSS. Hasilnya menunjukkan bahwa kualitas laba dengan nilai perusahaan menunjukkan hasil yang signifikan. Kata kunci: Kualitas Laba, Nilai Perusahaan.
PENGARUH HASIL KEUNTUNGAN TERHADAP PERTAMBAHAN NASABAH PADA BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE: KASUS JENIS SIMPANAN MUDHARABAH Mukhlis Mukhlis; Musrizal Musrizal; Zainuddin Iba
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.v4i1.776

Abstract

Abstract This study aims to explain the effect of profit on the addition of customers in the bank of Syariah Rahmah Hijrah Agung Lhokseumawe (BPRS) type mudharabah deposits. This is a quantitative study, using primary data from 2006 - 2018 obtained from SRB Rahmah Hijrah Agung. The data analysis uses the Simple Linear Regression Model Through The Ordinary Least Square (OLS) method. Based on the results of statistical calculations through the SPSS program. We get the results of the regression equation Y = 12,177 + 0.013 X. This shows that the profits have a positive and significant effect on the addition of customers in SRB Rahmah Hijrah Agung Lhokseumawe type of mudharabah deposits. where, the acquisition of t-value and t-table value respectively 4.171 and 2.144. This shows, however, that the t-calculated value is greater than the t-table value. The coefficient of determination (R2) obtained is 90.1%. that is, the ability of the profit outcome variable (X) to explain its effect on customer accretion (Y) by 90.1 percent, while the remaining 9.9 percent is explained by other variables, apart from the model. Keywords: Profits, Customers, Mudharabah Deposits. Abstrak Penelitian ini bertujuan untuk menjelaskan pengaruh hasil keuntungan terhadap pertambahan nasabah Bank Perkreditan Rakyat Syariah (BPRS) Rahmah Hijrah Agung Lhokseumawe jenis simpanan mudharabah. Ini merupakan penelitian kuantitatif, menggunakan data primer dari tahun 2006 - 2018 yang diperoleh dari BPRS Rahmah Hijrah Agung. Adapun analisis data menggunakan model Regresi Linear Sederhana melalui metode Ordinary Least Square (OLS). Berdasarkan hasil perhitungan statistik melalui program SPSS. Kami mendapatkan hasil persamaan regresi Y = 12,177 + 0,013 X. + e. Ini menunjukkan bahwa, hasil keuntungan berpengaruh positif dan signifikan terhadap pertambahan nasabah pada BPRS Rahmah Hijrah Agung Lhokseumawe jenis simpanan mudharabah. Dimana, perolehan nilai t-hitung dan nilai t-tabel masing-masing sebesar 4,171 dan 2,144. Ini menunjukkan, bahwa, nilai t-hitung lebih besar dari nilai t-tabel. Koefisien determinasi (R2) yang didapat sebesar 90,1%. Artinya, kemampuan variabel hasil keuntungan (X) untuk menjelaskan pengaruhnya terhadap pertambahan nasabah (Y) sebesar 90,1 persen, sedangkan sisanya 9,9 persen dijelaskan oleh variabel lain, selain dari dalam model. Kata kunci: Hasil Keuntungan, Nasabah, Simpanan Mudharabah.
PENGARUH ETIKA PROFESI, TEKANAN ANGGARAN WAKTU, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN) Cici Dewi Sari Murni
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.v4i1.778

Abstract

Abstract This study aims to empirically examine the influence of Professional Ethics, Time Budget Pressure, Experience and Expertise Audit either partially or simultaneously toward Audit Judgment. This study used a causal associative approach. The population of this research is all auditors who work in public accounting firm in the city of Medan. Tests conducted on a sample of 60 auditors. Data collection using the questionnaire with survey directly method to the auditor who worked on the public Accountant Office in the city of Medan. Data analysis techniques using descriptive statistics, the classical assumption test, multiple linear regression analysis, hypothesis testing, and analysis of determinant coefficient. The results showed Professional Ethics, Time Budget Pressure, Experience Audit partially no significant influence toward Audit Judgment. While the Expertise Audit partially significant influence toward Audit Judgment. The results also showed that the the Professional Ethics, Time Budget Pressure, Experience and Expertise Audit simultaneously significant influence toward Audit Judgment. Keyword: Professional Ethics, Time Budget Pressure, Experience, Expertise Audit and Audit Judgment. Abstrak Penelitian ini bertujuan menguji secara empiris pengaruh Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit baik secara parsial maupun simultan terhadap Audit Judgment. Penelitian ini menggunakan pendekatan kausal asosiatif. Populasidari penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Pengujian di lakukan terhadap sampel sebanyak 60 auditor. Pengumpulan data menggunakan kuisioner dengan metode survei langsung ke auditor yang bekerja pada Kantor Akuntan Publik di Kota Medan. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan analisis koefisien determinan. Hasil penelitian menunjukkan Etika Profesi, Tekanan Anggaran Waktu, dan Pengalaman secara parsial tidak berpengaruh signifikan terhadap Audit Judgment. Sedangkan Keahlian Audit secara parsial berpengaruh signifikan terhadap Audit Judgment. Hasil penelitian juga menunjukkan Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit secara simultan berpengaruh signifikan terhadap Audit Judgment. Kata kunci: Etika Profesi, Tekanan Anggaran Waktu, Pengalaman, Keahlian Audit dan Audit Judgment.
PENGARUH RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT BANK BRI SYARIAH Tbk TAHUN 2014-2018 Malahayatie Malahayatie; Siti Nurhaliza
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 2 (2020): JESKaPe Vol. 4 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i2.798

Abstract

Abstract This study aims to determine how much influence the Gross Profit Margin, Net Profit Margin and Return On Assets on Financial Performance at PT. BRI SyariahTbk in 2014-2018. The data used in this study are secondary data for the period 2014-2018. Data analysis method used in this study is multiple linear regression method. The results showed that partially it can be concluded that Gross Profit Margin has a t-count of 550.7386 which is greater than the t-table of 6.31 (550.7386> 6.31), meaning that Gross Profit Margin has a positive and significant effect on BRI Syariah Bank Financial Performance in Indonesia, partially Net Profit Margin has a t-count value of 144.6863 greater than t-table that is 6.31 (144.6863> 6.31), meaning that Net Profit Margin has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia, and Return on Assets has a t-count of 423.9126 which is greater than ttable which is equal to 6.31 (423.9126> 6.31), meaning that Return On Assets has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia. The results of tests carried out simultaneously or together it can be seen that the F-count value is greater than the F-table that is equal to (319218.3> 216), meaning that Gross Profit margin, Net profit Margin and Return On Assets together have a positive and significant effect on performance Bank BRI Syariah Finance in Indonesia. Keywords: Gross Profit Margin, Net Profit Margin, Return on Assets, Financial Performance Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Gross Profit Margin, Net Profit Margin dan Return On Assets terhadap Kinerja Keuangan pada PT. BRI SyariahTbk tahun 2014-2018. Data yang digunakan dalam penelitian ini adalah data sekunder periode 2014-2018. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial dapat disimpulkan bahwa Gross Profit Margin memiliki t-hitung 550,7386 lebih besar dari t-tabel 6,31 (550,7386> 6,31), artinya Gross Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah Indonesia, secara parsial Net Profit Margin memiliki nilai t-hitung 144.6863 lebih besar dari t-tabel yaitu 6.31 (144.6863> 6.31), artinya Net Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah di Indonesia, dan Return on Asset memiliki thitung 423.9126 lebih besar dari t-tabel yaitu sebesar 6.31 (423.9126> 6.31), artinya Return On Assets berpengaruh positif dan signifikan terhadap kinerja keuangan Bank BRI Syariah di Indonesia. Hasil pengujian yang dilakukan secara simultan atau bersama-sama dapat diketahui bahwa nilai Fhitung lebih besar dari Ftabel yaitu sebesar (319218,3> 216), artinya Gross Profit Margin, Net Profit Margin dan Return On Assets secara bersama-sama mempunyai pengaruh positif dan berpengaruh signifikan terhadap kinerja Bank BRI Syariah Finance di Indonesia. Kata kunci: Gross Profit Margin, Net Profit Margin, Return on Assets, Kinerja Keuangan.
TADLIS DALAM BISNIS JUAL BELI ONLINE PERSPEKTIF EKONOMI SYARIAH (STUDI MAHASISWA EKONOMI SYARIAH FEBI IAIN LHOKSEUMAWE) Utari Rahayu Lubis; Ismaulina Ismaulina
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 2 (2020): JESKaPe Vol. 4 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i2.799

Abstract

Abstract Currently with advances in technology, buying and selling between cities and even between countries can be completed in a short time. Buying and selling online in a network or using the internet is the solution. Buying and selling transactions can also be completed in just 1 day even faster than that. However, some disadvantages from online purchases also exist, such as: The goods provided cannot be seen directly. Thus, concerns about the quality and suitability of the product with the wishes of buyers often occur. The formulation of the problem in this research is What are the forms and what are the causes of the existing tadlis in the online buying and selling business? How is Tadlis in buying and selling online according to Islamic Economics?. This research uses descriptive qualitative method. While the technique of collecting data through observation, interviews and documentation, while the researchers analyzed data techniques using data reduction and drawing conclusions. The results of his research show that: Although there are some among these students who feel cheated, but they only forgive and do not follow it up they just feel dissatisfied with the service of buying and selling online transactions. In the view of Islamic economics, every transaction must be based on the principle of willingness or mutual liking between the two parties. They must have the same information (complete information) so that no party feels cheated or cheated because something is unknown to one party. So according to sharia economics online trading transactions are not in accordance with the principles of sharia economics, because there is no principle of mutual liking between the two. Keywords: Tadlis, Buy and Sell Online, Islamic Economics. Abstrak Saat ini dengan kemajuan teknologi, jual beli antar kota bahkan antar negara dapat diselesaikan dalam waktu singkat. Membeli dan menjual secara online di jaringan atau menggunakan internet adalah solusinya. Transaksi jual beli juga dapat diselesaikan hanya dalam 1 hari bahkan lebih cepat dari itu. Namun, beberapa kerugian dari pembelian online juga ada, seperti: Barang yang disediakan tidak dapat dilihat secara langsung. Dengan demikian, kekhawatiran tentang kualitas dan kesesuaian produk dengan keinginan pembeli sering terjadi. Rumusan masalah dalam penelitian ini adalah Apa saja bentuk dan apa penyebab tadlis yang ada dalam bisnis jual beli online? Bagaimana Tadlis dalam jual beli online menurut Ekonomi Islam ?. Penelitian ini menggunakan metode deskriptif kualitatif. Sedangkan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi, sedangkan peneliti menganalisis teknik data menggunakan reduksi data dan menarik kesimpulan. Hasil penelitiannya menunjukkan bahwa: Meskipun ada beberapa di antara siswa yang merasa ditipu, tetapi mereka hanya memaafkan dan tidak menindaklanjutinya, mereka hanya merasa tidak puas dengan layanan jual beli transaksi online. Dalam pandangan ekonomi Islam, setiap transaksi harus didasarkan pada prinsip kesediaan atau saling menyukai antara kedua pihak. Mereka harus memiliki informasi yang sama (informasi lengkap) sehingga tidak ada pihak yang merasa ditipu atau ditipu karena ada sesuatu yang tidak diketahui oleh satu pihak. Jadi menurut ekonomi syariah transaksi perdagangan online tidak sesuai dengan prinsip-prinsip ekonomi syariah, karena tidak ada prinsip saling menyukai antara keduanya. Kata kunci: Tadlis, Jual Beli Online, Ekonomi Islam.
PERAN AKUNTANSI DI RUMAH SAKIT PEMERINTAH PASCA BADAN LAYANAN UMUM (BLU) DAN ADOPSI INDONESIAN CASE BASED GROUPS (INA-CBGS) (STUDI KASUS PADA RSUD DATU BERU TAKENGON) Ikhwan Noviardi
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 2 (2020): JESKaPe Vol. 4 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i2.800

Abstract

Abstract This study aims to discuss the role of accounting in the Datu Beru Takengon Regional Hospital after BLUD status and the adoption of INA-CBGs. The role of accounting in hospitals is reflected in accounting innovations and strategies in responding to INA-CBGs. For this reason, the focus of this study is to look at accounting innovation efforts and strategies to respond to INA-CBGs carried out by the management of Datu Beru Takengon Regional Hospital. The method used in this research is a qualitative method with a case study approach. Sources of data come from informants who are selected based on certain criteria (purposive sampling). The data collection technique in this study was an interview instrument. The type of interview is a semi-structured interview. The results of this study reveal that the role of accounting in the Datu Beru Takengon Regional Hospital has increased, especially after changes to the hospital payment system, namely, INA-CBGs. Meanwhile, the change in status to BLUD did not have a direct impact on changing the role of accounting. The change in the role of accounting at the Datu Beru Takengon Regional Hospital is reflected in the accounting innovation efforts undertaken by management by involving medical personnel, especially specialist doctors in accounting practice. These specialist doctors have been asked to calculate the unit cost of each medical service using the Activity Based Costing (ABC) method. In addition, doctors have also been asked to be more concerned about controlling the cost of medical services so that they do not exceed the INA-CBGs rate. Keywords: Accounting Role, BLUD Status, INA-CBG Adoption. Abstrak Penelitian ini bertujuan untuk mendiskusikan peran akuntansi di RSUD Datu Beru Takengon pasca status BLUD dan adopsi INA-CBGs. Peran akuntansi di rumah sakit tercermin dari inovasi akuntansi dan strategi dalam merespon INA-CBGs. Untuk itu, fokus penelitian ini adalah melihat upaya inovasi akuntansi dan strategi merespon INA-CBGs yang dilakukan manajemen RSUD Datu Beru Takengon. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Sumber data berasal dari narasumber (informan) yang dipilih berdasarkan kriteria tertentu (purposive sampling). Teknik pengumpulan data dalam penelitian ini adalah dengan instrument wawancara. Jenis wawancaranya adalah wawancara semi terstruktur. Hasil penelitian ini mengungkap bahwa peran akuntansi di RSUD Datu Beru Takengon telah mengalami peningkatan terutama setelah perubahan sistem pembayaran rumah sakit yaitu, INA-CBGs. Sementara itu, perubahan status menjadi BLUD justru tidak berdampak langsung pada perubahan peran akuntansi. Perubahan peran akuntansi di RSUD Datu Beru Takengon tercermin dari adanya upaya inovasi akuntansi yang dilakukan oleh manajemen dengan melibatkan tenaga medis terutama para dokter spesialis dalam praktek akuntansi. Para dokter spesialis tersebut telah diminta untuk menghitung unit cost setiap jasa pelayanan medis dengan menggunakan metode Activity Based Costing (ABC). Selain itu, para dokter juga telah diminta untuk lebih peduli terhadap pengendalian biaya pelayanan medis agar tidak melebihi tarif INA-CBGs. Kata kunci: Peran Akuntansi, Status BLUD, Adopsi INA-CBGs
ANALISA SOLUSI PENEKANAN TINGKAT NON PERFORMING FINANCING (NPF) PADA PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BPRS RAHMANIA DANA SEJAHTERA BIREUEN) Iskandar Iskandar; Rahmawati Rahmawati; Nurul Fahmi
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 2 (2020): JESKaPe Vol. 4 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i2.801

Abstract

Abstract The research objectives are: 1) To find out the factors that cause Non Performing Financing in murabaha financing at BPRS Rahmania Dana Sejahtera in Bireuen City. 2) To find out the Solution for Emphasis on Non-Performing Financing (NPF) Level on Murabaha Financing at BPRS Rahmania Dana Sejahtera in Bireuen City. The type of research the author uses here is a type of qualitative research with a descriptive approach, as well as data collection techniques using observation and interviews. Based on the results of the study, it can be concluded that: 1) Factors That Cause Non-Performing Financing are internal factors that arise from the bank with limited employee owned and new employees, while the internal factors of the customer, namely bankruptcy, incompetent in business, the filing of a business or collateral is not his, customers who use open funds in planning, as well as customers who are not responsible because of personal family factors. While external factors result from natural disasters, government regulations and conditions that are not in accordance with the plan. 2) Emphasis Solutions is carried out by applying a financing analysis consisting of a guarantee approach, character, repayment capability, feasibility study, and an approach to bank functions. Coupled with the application of the financing analysis principle of 5C (carater, capacity, capital, collateral, and condition of economy. Keywords: Non-Performing Financing, Murabahah Financing, Emphasis Solutions Abstrak Tujuan penelitian ini adalah: 1) Untuk mengetahui faktor-faktor penyebab Non Performing Financing pembiayaan murabahah pada BPRS Rahmania Dana Sejahtera Kota Bireuen. 2) Untuk mengetahui Solusi Tingkat Penekanan pada Non Performing Financing (NPF) pada Pembiayaan Murabahah pada BPRS Rahmania Dana Sejahtera Kota Bireuen. Jenis penelitian yang penulis gunakan disini adalah jenis penelitian kualitatif dengan pendekatan deskriptif, serta teknik pengumpulan datanya menggunakan observasi dan wawancara. Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) Faktor Penyebab Non Performing Financing adalah faktor internal yang muncul dari bank dengan terbatasnya pegawai yang dimiliki dan pegawai baru, sedangkan faktor internal nasabah yaitu kebangkrutan, tidak cakap dalam berbisnis, pengajuan usaha atau agunan bukan miliknya, nasabah yang menggunakan dana terbuka dalam perencanaan, maupun nasabah yang tidak bertanggung jawab karena faktor pribadi keluarga. Sedangkan faktor eksternal disebabkan oleh bencana alam, regulasi dan kondisi pemerintah yang tidak sesuai dengan rencana. 2) Solusi penekanan dilakukan dengan menerapkan analisis pembiayaan yang terdiri dari pendekatan penjaminan, karakter, kemampuan pembayaran kembali, studi kelayakan, dan pendekatan fungsi bank. Ditambah dengan penerapan prinsip analisa pembiayaan 5C (carater, capacity, capital, collateral, dan kondisi perekonomian. Kata kunci: Non Performing Financing, Pembiayaan Murabahah, Solusi Penekanan.
FAKTOR- FAKTOR YANG MEMPENGARUHI INTEREST OF REVISIT WISATAWAN PADA WISATA UJONG BLANG KOTA LHOKSEUMAWE Juliana Putri; Fitria Andriani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 5 No 1 (2021): JESKaPe Vol. 5 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i1.1077

Abstract

Traveling is a necessary thing in everyday life, traveling on a tour can eliminate boredom and can remember thoughts of everyday problems. A good tourist spot will greatly affect the desire to make a visit on that tour, and a good tourist spot will be interesting to make a repeat visit on that tour. The research aims to see the effect of service influence, tourism image, tourist attraction and promotion partially and simultaneously on the interests of visiting tourists. This research uses quantitative methods. Sampling combines accidental sampling and purposive sampling, involving 97 tourists as respondents. Data processing using multiple linear regression with IMB 22 statistical tools: The results of data analysis show that service quality (X1) does not have a significant effect on the interest of returning tourists with a significant value of 0.394> 0.05. The results of data analysis show that the tourism image ( X2) has a significant effect on the interest of returning tourists with a significant value of 0.000 <0.05. The results of data analysis show that tourist attraction (X3) has a significant effect on the interest of returning tourists with a significant value of 0.031 <0.05, the results of data analysis show that Promotion (X4) has a significant effect on the interest of returning tourists with a significant value of 0.022 <0.05 on testing service quality, tourism image, tourist attraction, promotion is able to influence the interest of returning visits simultaneously where the significance value is 0.000 <0.05.
ANALISIS DAMPAK KEBIJAKAN MERGER DALAM PENGEMBANGAN BANK SYARIAH DI INDONESIA Erwin Saputra Siregar; Sissah Sissah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 5 No 1 (2021): JESKaPe Vol. 5 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i1.1136

Abstract

This study aims to analyze the impact of the merger policy on the progress of Islamic banks. The slow progress of Islamic banks in Indonesia makes experts think of a policy so that Islamic banks can develop rapidly. This type of research is library research, which is a series of activities that focus more on the methods of collecting library data, reading, taking notes and analyzing research materials. This type of research uses qualitative methods. The nature of this research is descriptive analysis, which is to systematically explain the data obtained as they are and be analyzed in depth. The results of this study are the sharia bank merger policy has not been able to increase the market share of Islamic banks in Indonesia, even the chance of decreasing the market share of Islamic banks is very high considering that many small Islamic banks will be unable to compete with the merged Islamic banks. It is different if the policy issued is to establish a new Sharia BUMN Bank. This policy will make competition more evenly distributed because it is seen from the asset side between Islamic banks that the difference is not too far away. Keyword : Policy; Merger; Islamic Banks Abstrak Penelitian ini bertujuan untuk menganalisis dampak kebijakan merger dalam kemajuan bank syariah. Lambatnya kemajuan bank syariah di Indonesia membuat para ahli memikirkan suatu kebijakan agar bank syariah dapat berkembang pesat. Jenis penelitian ini adalah library research, yaitu rangkaian kegiatan yang lebih menitikberatkan pada metode pengumpulan data pustaka, membaca, dan mencatat serta menganalisis bahan penelitian. Jenis penelitian ini menggunakan metode kualitatif. Sifat penelitian ini adalah analisis deskriptif yaitu menjelaskan data-data yang diperoleh apa adanya secara sistematis dan dianalisis secara mendalam. Hasil penelitian ini adalah kebijakan merger bank syariah belum bisa menaikkan market share bank syariah di Indonesia, bahkan peluang turunnya market share bank syariah sangat tinggi mengingat banyak bank syariah-bank syariah kecil yang akan kalah bersaing dengan bank syariah hasil merger. Berbeda halnya jika kebijakan yang dikeluarkan adalah mendirikan Bank BUMN Syariah yang baru. Kebijakan tersebut akan membuat persaingan lebih merata karena dilihat dari sisi aset antara bank syariah selisihnya tidak terlalu jauh. Kata Kunci: Kebijakan; Merger; Bank Syariah
HOPE FAMILY PROGRAM FOR MUSLIM SOCIETY WELFARE: EVIDANCE FROM HOPE FAMILY WEST PEKALONGAN REGENCY Khusnul Marom; Tamamudin Tamamudin; Hendri Hermawan Adinugraha
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 5 No 1 (2021): JESKaPe Vol. 5 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i1.1137

Abstract

This research has a purpose to describe the implementation mechanism of the Family Hope Program (PKH) in West Pekalongan Regency and to determine the level of welfare of the PKH recipients in West Pekalongan Regency. The method used in this research is qualitative with a field research approach. Sources of data in this study are program implementers and recipients of the PKH as well as scientific publications and research reports related to public policies such as PKH. Data collection methods in this study are in-depth interviews, observation, and documentation. Technique and data analysis in this research are data collection, data reduction, data display, and conclusion drawing and verification. The results of the study concluded that the effectiveness of PKH in West Pekalongan Regency. PKH in Pekalongan which was started in 2015-2020 which aims to alleviate poverty, one of which is in West Pekalongan Regency which started in 2015 has been running effectively. The effectiveness of this program is due to the precise targeting of participants and the effective allocation of PKH funds by PKH participants to make PKH efficient and in accordance with PKH goals, so as to reduce and alleviate poverty in Pekalongan, especially West Pekalongan Regency. From an Islamic perspective, this program has the value of justice, responsibility has been carried out well because PKH officials have found accuracy in determining the recipient of assistance by PKH officers, the responsibility for assistance and the accuracy of the date and amount of aid distributed in the District of West Pekalongan.

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