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Jurnal Aksioma Al-Musaqoh
Published by Sekolah Tinggi Agama Islam La Tansa Mashiro
ISSN : 27212947     EISSN : -     DOI : -
Core Subject : Religion, Economy, Education,
Religion Economics, Econometrics & Finance Education
Jurnal Aksioma Al-Musaqoh dikelola Program Studi Ekonomi Syariah dan diterbitkan oleh LPPM STAI La Tansa Mashiro. Sejak Volume 1 Nomor 1 Januari 2018, sebagai terbitan perdana, berkala dengan Frekuensi terbit yakni dua kali dalam setahun yaitu bulan Juni dan bulan Desember.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 62 Documents
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ANALISIS PERBEDAAN LAPORAN KEUANGAN KONVENSIONAL DAN SYARIAH Rahma Fauziah, Dewi; Refalia, Refi
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) Daryono, Setyabudi; Kamil, Hunasul
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 Nurasiah, Siti; Maesaroh, Imas
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; Rahmat, Basuki; Indriyanti, Anggi
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%.
Pengaruh Label Halal dan Kemasan pada Produk Makanan Terhadap Minat Beli Konsumen Yunia, Noorma; Budiman; Solihah, Niah
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.v7i2.1248

Abstract

Penelitian ini menyoroti pentingnya label halal bagi konsumen Muslim di Indonesia, yang memerlukan jaminan kehalalan pada produk makanan kemasan. Di Desa Sindangsari, banyak masyarakat yang belum memperhatikan label halal saat membeli produk. Tujuan penelitian ini yaitu untuk mengetahui pengaruh Label Halal pada produk makanan terhadap Minat Beli Konsumen, untuk mengetahui pengaruh Kemasan pada produk makanan terhadap Minat Beli Konsumen dan untuk mengetahui pengaruh Label Halal dan Kemasan pada produk makanan terhadap Minat Beli Konsumen di Desa Sindangsari Kec. Sajira Leabk Banten. Metode penelitian menggunakan metode kuantitatif korelasional. Populasi dalam penelitian ini yaitu masyarakat Desa Sindangsari yang berusia 18-35 tahun sebanyak 1.04orang. Teknik pengambilan sampel menggunakan Nonprobability sampling dengan kategori proposive sampling sebanyak 62 responden. Teknik pengumpulan data yang digunakan observasi, kajian pustaka, kuesioner, dan dokumentasi. Teknik analisis data yang digunakan yaitu uji validitas, uji reliabilitas, uji normalitas, uji heteroskedastisitas, uji multikolinearitas, analisis regresi linier berganda, uji koefisien determinasi, uji t, dan uji F. Dengan bantuan Software SPSS V29. Hasil penelitian menunjukkan bahwa: Variabel Label Halal pada produk makanan secara parsial berpengaruh positif dan signifikan terhadap Minat Beli Konsumen, variabel Kemasan pada produk makanan secara parsial berpengaruh positif dan signifikan terhadap Minat Beli Konsumen, Variabel Label Halal dan Kemasan pada produk makanan secara simultan berpengaruh positif dan signifikan terhadap Minat Beli Konsumen di Desa Sindangsari Kec. Sajira Leabk Banten. Kontribusi Label Halal dan Kemasan terhadap Minat Beli Konsumen sebesar 31,00% sedangkan sisanya dipengaruhi faktor lain di luar variabel penelitian.
Tinjauan Capital Expenditure Berdasarkan Prinsip-Prinsip Ekonomi Syariah Rukayah, Yayah
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 8 No 1 (2025): JUNI 2025
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Capital expenditure is an important component in economic activities, both in government and companies. In the government sector, capital expenditure is used to improve infrastructure, public services, and long-term economic growth through fixed asset investments that generate social benefits. Meanwhile, in companies, capital expenditure aims to increase productivity and efficiency through the purchase of long-term assets. From an Islamic perspective, capital expenditure management must pay attention to the principles of maqashid sharia, which include ethics, blessings, and social benefits, by ensuring that investments are made in halal sectors and are oriented towards justice, transparency, and community welfare. This study is expected to provide deeper insights for economic practitioners, governments, and business actors in managing capital expenditures in accordance with sharia principles to achieve social welfare and fair and sustainable economic growth.
IMPLEMENTASI ETIKA BISNIS ISLAM DALAM INDUSTRI F&B: STUDI KASUS CAFE LAFAYETTE MALANG Tanti Alvi Nur ilmi
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 8 No 1 (2025): JUNI 2025
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK The food and beverage (F&B) industry is one of the most dynamic and competitive economic sectors, with rapid growth driven by consumer trends that increasingly prioritize quality, innovation, and dining experiences, as well as increasing awareness of sustainability and social responsibility. This study aims to explore the implementation of Islamic business ethics in the F&B industry through a case study at Café Lafayette Malang. The qualitative research methods used include literature analysis, participant observation, and in-depth case studies. The literature analysis provides a theoretical basis for the principles of maqāṣid al sharī’ah, al ṣidq (honesty), ‘adl (justice), and ta’āwun (mutual assistance) in a business context. Field observations include the selection process of halal and environmentally friendly raw materials, café operational practices, modest dress code, Islamic decoration, murottal screenings, and employee-customer management interactions. The case study allows for a contextual understanding of employee welfare policies, Islamic CSR programs, and challenges related to costs and market competition. The results of the study show that Café Lafayette has successfully implemented Islamic business ethics comprehensively from the selection of raw materials and transparency of halal certification to enforcing the etiquette of wearing closed clothing, strengthening the spiritual atmosphere through murottal and Islamic motivation, and social environmental contributions. The implementation of these sharia principles not only increases customer trust and loyalty, but also reduces employee turnover, strengthens a positive reputation in the community, and supports business sustainability. This study recommends optimizing the efficiency of the sharia supply chain, digitizing Islamic ethics services and education, and collaborating with the da'wah community to expand the positive impact and ensure the sustainability of Islamic business practices in the F&B sector.
INOVASI AKAD CASH WAQF LINKED DEPOSIT (CWLD) UNTUK SINERGI FUNGSI SOSIAL DAN KOMERSIAL BANK SYARIAH Sihite, Nadya; Husni Kamal; Sayuti, Ahmad; Safrina, Eka; Afdhilah, Nur
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 8 No 1 (2025): JUNI 2025
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jam.v8i1.1382

Abstract

Abstrak This study reviews the innovation of Islamic banking products, namely Cash Waqf Linked Deposit (CWLD), as a solution for productive and transparent waqf fund management. The main objective of the research is to examine the legal basis, operational mechanism, as well as the potential and challenges of CWLD development in Indonesia. The method used is library research and descriptive analysis. The results show that CWLD is able to unite the synergy of social and commercial functions of Islamic banks through clear regulations, appropriate sharia contracts, and innovative fund management mechanisms. This product has great potential to expand public participation in cash waqf and support sustainable socio-economic development. Keywords: Cash Waqf Linked Deposited (CWLD), Waqf funds, Sharia innovation, Socio-economy
Akad Gadai Sawah Tanpa Batas Waktu dalam Perspektif Hukum Ekonomi Syariah (Studi Kasus di Desa Cilangkap Kecamatan Kalang Anyar Lebak) Daryono, Setyabudi; Rizki Pangestu, Dika
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 8 No 1 (2025): JUNI 2025
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Rahn adalah akad utang piutang antara rahin dan murtahin dengan jaminan barang bernilai jual sebagai penguat kedua belah pihak. Dalam Islam Rahn merupakan akad yang memiliki prinsip tolong menolong yang tidak mencari keuntungan (non provit). Terjadinya akad gadai tanpa ada batas waktu yang di lakukan masyarakat menarik untuk di teliti kejelasan, hal ini terjadi di lokasi penelitian yang peneliti teliti untuk mengetahui hukumnya menurut hukum ekonomi syariah. Oleh karena itu tujuan daripada penulisan penelitian ini yaitu untuk mengetahui mengenai permasalahan: praktek gadai sawah tanpa batas waktu di Desa Cilangkap Kecamatan Kalang Anyar Lebak. Metode penelitian yang digunakan adalah metode kualitatif dengan Observasi, wawancara, dan dokumentasi. Hasil penelitian menyatakan bahwa praktek gadai sawah yang terjadi di Desa Cilangkap Kecamatan Kalang Anyar Lebak dilakukan hanya secara lisan tidak disertai bukti tertulis, kemudian dalam akad tidak disebutkan sampai kapan gadai sawah tersebut. Jika dilihat dari rukun dan syarat sahnya akad maka akad gadai ini tidak sah. Dikarenakan akad yang terjadi cacat pada shigat akad, ketika Ijab qabul diucapkan tidak ada kejelasan kapan berakhirnya gadai tersebut. Karena tidak adanya jatuh tempo atau batas waktu berakhirnya gadai maka mengakibatkan gadai tersebut berlangsung bertahun-tahun, maka pihak rahin dengan leluasa menunda pembayaran utangnya dengan alasan kebutuhan yang lebih penting. Sehinggga pihak murtahin bebas tanpa ketentuan yang jelas memanfaatkan tanah sawah yang menjadi jaminan tanpa ada kejelasan yang pasti.
Pengaruh Label Halal dan Kemasan pada Produk Makanan Terhadap Minat Beli Konsumen Yunia, Noorma; Budiman, Budiman; Albadiah, Ilmi; Soniah, Niah
e-Jurnal Aksioma Al-Musaqoh : Journal of Islamic Economics and Business Studies Vol 8 No 1 (2025): JUNI 2025
Publisher : STAI La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The background of this research highlights the importance of halal labels for Muslim consumers in Indonesia, who require guarantees of halal compliance for packaged food products. In Sindangsari Village, many residents have not yet paid attention to halal labels when purchasing products.This study aims to: 1. Determine the influence of the Halal label on food products towards consumer purchase intention in Sindangsari Village, Sajira District, Lebak, Banten, 2. Determine the influence of packaging on food products towards consumer purchase intention in Sindangsari Village, Sajira District, Lebak, Banten, and 3. Determine the influence of the Halal label and packaging on food products towards consumer purchase intention in Sindangsari Village, Sajira District, Lebak, Banten. The research method used is a correlational quantitative method. The population in this study consisted of 1,004 individuals aged 18-35 years from Sindangsari Village. The sampling technique used is nonprobability sampling with a purposive sampling category of 62 respondents. Data collection techniques include observation, literature review, questionnaires, and documentation. The data analysis techniques used are validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis, determination coefficient tests, t-tests, and F tests, with the assistance of the Statistical Package for the Social Sciences (SPSS) software version 29. The results of the study show that: 1. The Halal label variable on food products partially has a positive and significant influence on consumer purchase intention in Sindangsari Village, Sajira District, Lebak, Banten, 2. The packaging variable on food products partially has a positive and significant influence on consumer purchase intention in Sindangsari Village, Sajira District, Lebak, Banten, 3. The Halal label and packaging variables on food products simultaneously have a positive and significant influence on consumer purchase intention in Sindangsari Village, Sajira District, Lebak, Banten. The contribution of the Halal label and packaging to consumer purchase intention is 31.00%, while the remaining percentage is influenced by other factors outside the research variables.

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