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Aksioma Al-Musaqoh
Published by Sekolah Tinggi Agama Islam La Tansa Mashiro
ISSN : 2721294     EISSN : 27973816     DOI : 10.55171/jam
Core Subject : Religion, Economy, Education,
Religion Economics, Econometrics & Finance Education
Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies managed by the Islamic Economics Study Program STAI La Tansa Mashiro Rangkasbitung. Published twice a year, in June and December. The journal focuses on providing quality research in Islamic economics, banking and finance. This journal aims to cover topics that are important in modern Islamic economics and finance. The language used is Indonesian. The editor invites researchers, lecturers, reviewers, industry practitioners and observers to contribute.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 66 Documents
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Analisis Rasio Aktivitas Untuk Menilai Kinerja Keuangan Pada PT. XL Axiata Tbk Tahun 2015-2019 Muyasaroh Muyasaroh; Nafilah Nafilah
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 1 (2024): JUNI 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i1.1027

Abstract

The purpose of this study was to determine how the activity ratio analysis and to assess how the financial performance of PT. XL Axiata Tbk in 2015-2019. The method used in this research is a quantitative descriptive approach. The results of this study indicate that the activity ratio which includes Receivable Turn Over is 17.79 times, 32.20 times, 28.25 times, 16.04 times, 32.87 times. Days of Receivable are 20, 11, 13, 22, 11 days. Inventory Turn Over 298.64 times, 132.49 times, 159.63 times, 121.32 times, 336.86 times. Days of Inventory for 1, 2, 2 , 3, 1 day. Working Capital Turn Over 1.62 times, 1.00 times, 1.05 times, 1.25 times, 1.31 times. Fixed Assets Turn Over 0.46 times, 0.44 times, 0.46 times, 0.45 times, 0.45 times. Total Assets Turn Over 0.38 times, 0.38 times, 0.40 times, 0.39 times, 0.40 times. Overall, the financial performance of PT XL Axiata Tbk is considered not good. Keywords: Activity Ratio, Financial Performance.
Pengaruh Harga Dan Kualitas Produk Terhadap Volume Penjualan Menurut Perspektif Ekonomi Syariah Ilmi Albadiah
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 3 No 1 (2020)
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v3i1.1030

Abstract

This research is motivated by increasingly dynamic developments, humans are required to act quickly and precisely so as not to compete with others. Basically, sales volume in a company is closely related to consumer behavior. Consumer behavior is an important element in trading/entrepreneurship activities, therefore companies need to know about consumer behavior, because companies basically do not know what is in a consumer's mind at the time before, during or after purchasing the product, there is a tendency to influence the price and quality of the product on the sales volume made by consumers, suggests that company management needs to consider aspects of consumer behavior, especially the sales volume at the company. This research aims to determine the effect of price and product quality on sales volume and views on Sharia Economics among customers of Gerai Fasih Rangkasbitung products. Data collection in this research was carried out using questionnaires and documentation. The sample used was purposive sampling with a sample of 30 people and analysis of research data using multiple linear regression analysis using the SPSS version 20 program. Based on the test results, it shows that price has a positive and significant effect on sales volume with a value of tcount (3.923) > ttable (1, 70562). Partially, product quality has no effect on sales volume with a value of tcount (0.587) < ttable (1.70562). Simultaneously, price and product quality have a positive effect on sales volume with a value of fcount (18.573) > ftable (3.34). The Adjust R Square value obtained was 0.584 or 5.84%, meaning that the price and product quality variables had an influence on sales volume of 5.84%, while the remaining 41.6% was influenced or explained by other variables not included in this research model.Keywords: Price, Product Quality, Sales Volume
Sistem Pembiayaan Bank Wakaf Mikro Syariah Dalam Meningkatkan Taraf Ekonomi Nasabah Ahmad Faisal Hadziq
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 3 No 2 (2020)
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v3i2.1031

Abstract

Micro Waqf Bank is a pilot project in developing access to financial services in Islamic boarding school environments. The aim of the research is to determine the financing system of the Lan Taburo Islamic Micro Waqf Bank, La Tansa Islamic Boarding School and determine the increase in the economic level of customers in Banjar Irrigation Village, Lebakgedong District after financing from the Lan Taburo Islamic Micro Waqf Bank, La Tansa Islamic Boarding School. This research method uses a qualitative approach with a case study approach. The population in this research are customers who fall into the Halmi I and II classes. Meanwhile, the sample in this study used a purposive sampling technique, namely the head of the kumpi who belonged to the Halmi I and II classes. In collecting data, the techniques used were observation, interviews and triangulation with data analysis using the Miles and Huberman approach. According to the Central Statistics Agency, poverty data in Indonesia reaches 9.78 percent or 26.42 million people of the entire Indonesian population. According to the Central Statistics Agency, poverty data in Lebak Regency reaches 107,930 people out of the entire population of Indonesia. The financing system provided by the Lan Taburo Syariah Micro Waqf Bank to its customers is used as business capital in order to develop the customers' micro businesses as well as the economy of the people of Banjar Irigasi Village, Lebakgedong District, Lebak Regency, this financing adds comfort and increases the spirituality of the workforce even though there is no increase in labor and additional increases in revenue and business profits. The results of this research show that the financing and business assistance system implemented by the Lan Taburo Syariah Micro Waqf Bank has an effect on increasing production/sales, business income, business profits and economic conditions.Keywords: Micro Waqf Bank, qardh financing, business assistance
AT ANALISIS TEKNIK KEMITRAAN DALAM MENINGKATKAN KEPERCAYAAN MASYARKAT UNTUK ZAKAT, INFAK DAN SEDEKAH PADA LEMBAGA AMIL ZAKAT: ANALISIS TEKNIK KEMITRAAN DALAM MENINGKATKAN KEPERCAYAAN MASYARKAT UNTUK ZAKAT, INFAK DAN SEDEKAH PADA LEMBAGA AMIL ZAKAT Ahmad Latif; Budiman; Deden Hidayat; Setyabudi Daryono
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 1 (2024): JUNI 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i1.1045

Abstract

The phenomenon that occurs in the institution is a symptom that can be observed, the establishment of an amil zakat institution in the midst of the community is a positive thing and helps the community in distributing zakat funds, infak and alms to the community around the hususnya mustahik (beneficiaries). By using techniques that have been prepared by the institution. technique is an effort or way to achieve an organizational goal by setting a goal long-term and allocate the necessary resources and pay attention to all possibilities that occur and prepare for all the potential that exists, therefore the author analyzes fundraising with partnership techniques that become the author's title in an effort to increase muzzaki trust in order to increase public interest in LAZ Harfa (amil zakat harapan dhuafa institution). In this study, the author has objectives, including to analyze the application of fundraising with the LAZ Harfa partnership technique and to find out the increase in public trust and interest in zakat, infak and alms in the amil zakat institution (LAZ Harfa). The research methodology used in this study is to use a qualitative approach to school action. Then from the data and data sources that have been obtained using observation techniques, observations, interviews and documentation are analyzed in depth by prioritizing the case material findings. Furthermore, from the findings material to find out the questions that exist in the background of the problem. The results of his research are, (1) the application of partnership technology applied based on ritail from personal, MSMEs, health, majlis ta'lim, schools / campuses and communities. (2) The increase in public trust has proven to increase from 2018 there were 728 partners who joined, in 2021 the partners who joined increased to as many as 3292 partners with a percentage of 85.4% which is also proven in the increase in ZIS funds collected in 2018 amounting to Rp 1,236,319,371. and experienced a significant increase in 2021 of 83.5% with a total set of Rp.2,269,504,006, it is proven that with the partnership technique applied by LAZ Harfa, it is very influential on increasing public trust for zakat, infak and alms in institutions. Keywords: Partnership Technique, Trust, Zakat, Amil Zakat Institution
Pengaruh Manajemen Koperasi Terhadap Minat Beli Santri Pondok Pesantren Riyadhul Mutafakkirin Rangkasbitung Lebak Banten Noorma Yunia
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 1 (2024): JUNI 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i1.1085

Abstract

The progress of the business world in Indonesia has resulted in the importance of entrepreneurial spirit education being implemented in Islamic boarding schools. Entrepreneurship is a process of a person's ability to observe and assess a business opportunity, take a profit action by gathering existing resources. Cooperatives as one of the original life veins of the Indonesian nation need to be preserved and developed in order to support the economy of the community at large. This study was conducted with the aim of obtaining data on the management of the Riyadhul Mutafakkirin Islamic Boarding School women's cooperative, obtaining data on santri buying interest in the Riyadhul Mutafakkirin Islamic Boarding School women's cooperative and analyzing whether there is an influence of cooperative management carried out by the Riyadhul Mutafakkirin Islamic Boarding School cooperative on santri buying interest using simple linear regression data analysis techniques using the SPSS V.22 program. The method used in the research is quantitative descriptive statistics with the population, namely students of the Riyadhul Mutafakkirin Islamic Boarding School with a sample of 35 respondents. Data collection was obtained through primary data in the form of a questionnaire. Based on the results of data processing that researchers get in the field, the data shows that cooperative management has a positive and significant influence on the buying interest of Riyadhul Mutafakkirin Islamic Boarding School students with the results of the t test which shows the t value of 27.311> from the t table, namely 2.034. So that the independent variable, namely cooperative management, has an effect on the dependent variable, namely buying interest and the significance is 0.000 <0.05. So that the independent variable, namely cooperative management, has an effect on the dependent variable, namely buying interest and the significance is 0.000 <0.05. So that thus Ho is rejected and Ha is accepted.
Modifikasi Syariah Pada Kerangka Risiko Return Ega Anjani
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 1 (2024): JUNI 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i1.1090

Abstract

Sharia modifications in the risk and return framework are used to manage risk and achieve the desired level of return. This method involves using financial instruments that comply with Sharia principles and a thorough risk analysis to discover and manage the associated risks. Sharia insurance companies use Sharia modifications to manage their investment portfolios. In other words, they avoid financial instruments that are considered haram, such as riba (interest), maysir (gambling), and gharar (excessive uncertainty). Instead, they invest policyholder premium funds in financial instruments that comply with sharia principles, such as shares, bonds, and property. In addition, sharia modifications require a thorough risk analysis. Takaful insurance companies must understand and manage their investment risks. It includes risk identification, risk assessment, risk measurement and risk control. For sharia insurance, the risks that must be addressed include underwriting, investment, liquidity, and operational risks. Sharia modification aims to balance risk and return following Sharia principles in the risk and return framework. Takaful insurance companies seek to protect their policyholders financially while ensuring their investments align with the Sharia values they hold dear. In this situation, changing sharia in the context of risk and return is a comprehensive and comprehensive approach to managing sharia insurance. They can achieve their goal of providing financial protection per highly upheld Sharia values by combining Sharia principles, careful risk analysis and wise investment management
ANALISIS PERBEDAAN LAPORAN KEUANGAN KONVENSIONAL DAN SYARIAH Dewi Rahma Fauziah; Refi Refalia
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 2 (2024): DESEMBER 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i2.1115

Abstract

Financial statements (Financial Statement) are the end product of the process of Recording and summarizing business transaction data, an accountant is expected to be able to Manage all accounting data so as to produce financial reports and even have to be able to Interpret and analyze the financial reports he makes. The benchmark for whether or not a Financial institution or company is healthy is seen from the financial statements and this will Affect the decisions of external parties in terms of investment or otherwise. Many things. In Essence, the purpose of both is the same, namely to present reports from health institutions or Prushan in the form of financial statements. Keywords : Financial Statements, Conventional Banks, Sharia Banks, Financial Analysis
Analisa Kenakalan Remaja Menurut Hukum Islam (Studi di Desa Cilangkap, Kecamatan Kalang Anyar, Kabupaten Lebak, Banten) Setyabudi Daryono; Hunasul Kamil
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 2 (2024): DESEMBER 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i2.1216

Abstract

Masa remaja adalah masa yang penuh dengan emosi, secara psikologis Masa ini ditandai dengan kondisi jiwa yang sangat labil, tidak menentu dan biasanya susah sekali mengendalikan diri sehingga pengaruh-pengaruh negative seperti perilaku-perilaku menyimpang akibat dari pergeseran zaman sangat mudah mempengaruhi jiwa remaja sehingga menimbulkan gejala baru berupa krisis akhlak. Penelitian ini bertujuan untuk mengetahui modernisasi dan globalisasi serta dampaknya terhadap akhlak pada masa remaja., kondisi akhlak pada masa remaja saat ini dan permasalahan yang ditimbulkannya sehingga dapat menentukan solusi yang tepat untuk menangani permasalahan krisis akhlak pada masa remaja. Metode penelitian yang digunakan adalah metode penelitian observasi, pengamatan langsung dan kepustakaan. Hasil penelitian menunjukkan bahwa kenakalan remaja disebabkan oleh faktor remaja itu sendiri (internal) yang lemah (negatife), maupun faktor dari luar (eksternal) yang kuat negatifnya. Temuan ini mengindikasikan bahwa, jika faktor internal lemah dan faktor eksternal kuat negatifnya, maka anak-anak akan meningkat kenakalannya. Solusinya remaja harus memperkuat faktor internalnya (positifnya) dan mengurangi bahkan menghilangkan factor eksternal yang negatife.
Strategi Pelayanan Ibadah Haji dalam Meningkatkan Kepuasan Jama'ah di Kementerian Agama Kabupaten Lebak Siti Nurasiah; Imas Maesaroh
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 2 (2024): DESEMBER 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i2.1222

Abstract

Service strategy is important in an institution, especially those engaged in services, for example the Office of the Ministry of Religion of Lebak Regency is one of the institutions whose role is so great in helping to provide services to the community to be able to fulfill the fifth pillar of Islam, namely the Hajj. Important services provided by the Office of the Ministry of Religion of Lebak Regency to prospective pilgrims are services such as registration, guidance on Hajj rituals, services during the implementation of the Hajj pilgrimage and others. Considering the majority of prospective Indonesian pilgrims are parents, the best and maximum service needs to be done to provide comfort and satisfaction of prospective pilgrims. This research aims to find out and examine how the Ministry of Religious Affairs of Lebak Regency's Hajj service strategy in increasing congregation satisfaction. The method used in this research is a qualitative method that produces descriptive data using data collection techniques in the form of observation, in-depth interviews with the parties concerned and books that support the completeness of the data. The results of this study indicate that the hajj pilgrimage service strategy of the Ministry of Religious Affairs of Lebak Regency in increasing pilgrims' satisfaction has been carried out optimally and as well as possible.
Pengaruh Kepemimpinan Transformasional dan Fasilitas Kerja Terhadap Kinerja Karyawan PT. Shafwa Almahyra Utama Muyasaroh; Basuki Rahmat; Anggi Indriyanti
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 7 No 2 (2024): DESEMBER 2024
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v7i2.1223

Abstract

How does transformational leadership influence employee performance at PT. Main Shafwa Almahyra? 2) How do work facilities influence employee performance at PT. Main Shafwa Almahyra? 3) How does transformational leadership and work facilities influence employee performance at PT. Main Shafwa Almahyra?. This aims to determine the effect of transformational leadership and work facilities on employee performance. This research uses quantitative data by distributing questionnaires to respondents, namely PT employees. Shafwa Almahyra Utama with a research population of 40 samples using saturated sampling techniques. The reliability testing technique uses the Cronbach Alpha technique with hypothesis testing using Person Product Moment correlation at a significance level of a = 5%. Based on data processing from SPSS version 25, the results of the coefficient analysis show that the r2 value is 0.750 and is stated in the strong category. The coefficient of determination formula KD = r2 x 100% so that the coefficient of determination KD = 0.7502 X 100% = 56.2%. So it can be concluded that variables X1 (Transformational Leadership) and X2 (Work Facilities) and Y (Employee Performance) have a relationship of 56.2 or rounded to 56%.

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