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Al-tsaman : Jurnal Ekonomi dan Keuangan Islam
Published by IAI Al-Falah As-sunniyyah Kencong
ISSN : 27215423     EISSN : 27159000     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal berkonsentrasi pada studi ilmu Ekonomi Islam dan berikhtiar untuk menyuguhkan berbagai produk riset ilmiah yang bersifat aktual maupun faktual dalam menganalisa isu-isu strategis nasional terutama dalam bidang Bisnis dan Ekonomi, Keuangan dan Perbankan Islam, Akutansi maupun Ekonometrika. Jurnal ini diterbitkan oleh Prodi Ekonomi Syariah (ES), Fakultas Ekonomi dan Bisnis Islam (FEBI)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 92 Documents
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Investasi Halal di Pasar Modal: Alternatif Investasi di Masa Pandemi Sholiha, Imroatus
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.496

Abstract

ABSTRACTThe covid-19 pandemic, which is a pandemic that has shaken not only the health of the world's people, but also the world's economy. As a result of this virus, household consumption or people's purchasing power, which is the pillar of 60 percent of the economy, fell quite deep, investment weakened because many businesses had stopped and so on. However, in the Islamic capital market, Islamic securities are more resilient during this pandemic. Sharia shares recorded an increase in July 2020, with JII constituents amounting to 1,852,320.46, ISSI constituents amounting to 3,013,152.02, and JII70 constituents amounting to 2,244,900.44. And for corporate sukuk, there was also an increase in July 2020, the outstanding value of sukuk was 30.04 trillion with 149 outstanding sukuk. And the accumulated value of sukuk issuance was 51.19 trillion with the accumulated number of sukuk issuances of 252. Corporate sukuk increased compared to 2019 , the outstanding value of sukuk is 29.83 trillion with 143 outstanding sukuk. And the accumulated value of issuance is 48.24 trillion with the accumulated number of sukuk issuances of 232. Meanwhile, sharia mutual funds also increased from 2019 to 2020, which in In 2019, the number of Sharia Mutual Funds was 265 with a NAV of Sharia Mutual Funds of 53.74 trillion. Meanwhile, in 2020 the number of Sharia Mutual Funds is 282 with a NAV of Sharia Mutual Funds of 63.52 trillion.Keywords: Alternative, investment, pandemic
Komparasi Degree of Risk Asuransi Syariah vs Konvensional Mu’awanah, Mu’awanah; Mu’awwanah, Uliyatul
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.498

Abstract

In its development, the Islamic Finance Industry is growing rapidly. One of the non-bank Islamic financial institutions is an insurance company, the company carries out its function as a service provider institution for participants or policy holders by managingfunds tabarru and then redistributing them in the form of guarantees against certain risks using principles that are in accordance with Islamic Sharia. The fundamental thing that is the distinguishing factor between the Islamic and conventional insurance systems is that there is amechanism risk sharing. One advantage compared to themechanism risk transfer because it is in line with the principle of helping. The purpose of the study is to see a comparison between life insurance Islamic and conventionalproducts in terms of the degree of risk and how big the significance of the difference in risk is. The method used in this study uses a quantitative approach obtained from primary data in the form of premium reports and claims obtained from the Bumiputera Syariah insurance company and Equity insurance. The data analysis technique uses probability theory and data analysis uses "independent sample t-test" from the SPSS 20 program. The results of this research indicate that there is a significant difference between the risk level of sharia Bumiputera insurance and equity insurance and sharia bumiputera insurance has a better deviation. of Equity insurance. But both have trust strongfrom policyholders
Biaya Pendidikan Sebagai Nafkah Anak dalam Islam (Studi Fenomelogi Keluarga Petani di Kabupaten Jember) Syarofi, Muhammad; Rusmini, Rusmini
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.499

Abstract

ABSTRACT A family head as a household leader has a liability in providing a living for his wife and children, according to their respective needs. This income is not only limited to physical needs, but also spiritual needs, namely the cost of education, in order for the survival of the child in the future and be able to continue the struggle and substitute for his parents if he died. This paper examines one of the families who are able to provide a living for one of their children to level 3 doctoral program, with the main source of income from the agricultural sector. The direction of writing this research method is qualitative through a phenomenological approach, with data extraction using a semi-structured interview method. The results of the study showed that the breadworthiness given by the two parents to their children directed at the cost of education, as supporting their survival in the future, while being able to continue the struggle of both parents and could become a replacement for her parents if they died.
Analisis Rasio Profitabilitas Sebagai Alat Ukur Kinerja Keuangan Perusahaan Asuransi Terdaftar di Ojk (Studi Pada PTb. Prudential Life Assurance Dan Pt. IAI Financial Periode 2015-2019) I’tisoma Billah, Zahida; Aziza, Ummu
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.500

Abstract

This study aims to determine the financial performance of PT Prudential Life Assurance and PT AIA Financial based on profitability ratio analysis in the 2015-2019 period. The research method uses descriptive quantitative research, descriptive quantitative research is a method that explains or analyzes a problem from a data based on the calculation of the numbers from the research results. where in this study describes the assessment of the financial performance of Islamic insurance companies using financial statements. The results showed that the financial performance of PT. Prudential Life Assurance for the period 2015-2019 based on Return On Assets (ROA) shows thecategory healthy with ratio values ​​of 34%, 24%, 8%, 7%, and 7%. while the results of the calculation of Return On Equity (ROE) show thecategory healthy with a ratio value of 48%, 32%, 30%, 33%, and 41%. Financial performance of PT. IAI Financial 2015-2019 period based on Return On Assets (ROA) indicates acategory healthy with a ratio value of 6%, 6%, 5%, 4% and 7%. Then the results of the calculation of Return On Equity (ROE) show thecategory healthy with a ratio value of 37%, 36%, 28%, 19%, 23%.
Integrasi Sistem Pengawasan Dps Terhadap Lks Bmt Ugt Nusantara Kabupaten Situbondo Makki, Mustaqim; Sa’diyah, Sakinatus
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.501

Abstract

The integration of the supervisory system at BMT UGT Nusantara (originally named BMT Sidogiri) by DPS has three supervisors, namely management supervisors, sharia supervisors, and financial supervisors. The three supervisors are both walking or supervising according to their respective positions. The supervision carried out by DPS on BMT Nusantara in Situbondo is integrated in one branch, so that the effectiveness of the supervision performance is one-stop integrated. The supervision of the work system of sharia financial institutions is usually carried out for six months once to the existing branches of BMT UGT Nusantara, but in this supervision the Sharia Supervisory Board (DPS) does not always go directly to conduct supervision, either in terms of products, contracts and so on, but the Sharia Supervisory Board (DPS) formed a sharia team devoted to controlling the existing branches of BMT UGT Nusantara. The supervision of the Sharia Supervisory Board (DPS) is unified in several branches due to the decision of the central management, in which the merging of several branches into one Sharia Supervisory Board (DPS) is not an obstacle in its supervision.
Perspektif Hukum Ekonomi Syariah Tentang Wakaf Uang di Era Revolusi Industri 4.0 Ahyani, Hisam; Muharir, Muharir
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.502

Abstract

Introduction/Main Objectives: This study aims to determine cash waqf in the view of sharia economic law in the era of the industrial revolution 4.0. Background Problems: The understanding of the Indonesian people regarding cash waqf is still minimal. Even though this waqf has great potential for the welfare of the Indonesian people. Novelty: Regarding research from the perspective of Islamic economic law on cash waqf in the era of the industrial revolution 4.0, no one has researched it. Research Methods: The method used is literature research, qualitative, with statutory, historical, comparative and conceptual approaches and this research is normative. Finding/Results: The view of Shariāh Economics in Indonesia regarding cash waqf is carried out in accordance with Law No.41 / 2004 concerning waqf in which moving objects are in the form of "movable object waqf" which is manifested in the form of money. Conclusion: Waqf money in Indonesia in the era of the Industrial Revolution 4.0 can prosper the economy of the people and also the country. Waqf is positioned as social worship where with waqf in Law no.41 / 2004 concerning waqf article 1 it is explained that waqf is the act of a wakif to separate or give up part of his property to be used forever for worship purposes and also for welfare purposes according to Islamic sharia.
Tinjauan Hukum Islam Terhadap Investasi Sahil, Irdlon
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.503

Abstract

This study is intended to explain the Islamic law review of investment. This research method is carried out by reading reference books, journals and other media related to investment. This research shows that investment is an activity to place funds in one or more types of assets during a certain period with the hope of earning income and / or an increase in investment value in the future. In investing, Islam has described good and correct procedures to avoid losses. The legal basis regarding investment is contained in several verses in the Al-Qur'an, including: QS. al-Baqarah: 261, QS. An-Nisa ':: 9, Lukman: 34 and al-Hasyr: 18. Islam allows investment on condition that the investment must meet the rules in accordance with Islamic law.
Pengaruh Investasi Terhadap Pertumbuhan dan Pembangunan Ekonomi Ain’, Novita Nurul
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.504

Abstract

This study is to describe economic growth in today have an impact on the lives of residents in a country. And all of them will affect the welfare of the people. So with the investment, the growth in a country will increase because of a lot investors who will invest in the country. The capital from these investors will be intended for production process, so that it will produce goods and services which of course will be used by the whole community Indonesia. Even so, investment is not a benchmark which is used as collateral for the Indonesian economy however investment is just one of the factors of growth and economic development in Indonesia to be more advanced and more well
Klausul Akad Rahn Galini, Jauhairina; Putri Pratama, Nia Damayanti; Haresma, Intan Aprilia
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 2 (2021): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i2.632

Abstract

English Human life does not always happen smoothly, when humans are in economic difficulties, many strategies are implemented to fulfill the needs. For example, humans do pawning to the valuable stuff that they have. This paper explains the concept of akad rahn or the pawn and those things that are related to it, the purpose of this paper is to make people more aware of the concepts of rahn, this part is necessary because it involves the validity of it. The pawn in Islam is called Ar-Rahn, it should also be noted that there are various opinions from Islamic scholars and intellectual figures who have discussed and defined rahn definition. Pawning in Islam is allowed based on the basic laws that are established, it also contains pillars and requirements that must be fulfilled. This short article will give examples of akad rahn application process in daily life necessity and its problems. Indonesia Kehidupan manusia tidak selamanya berjalan dengan mulus, saat manusia sedang berada dalam kesulitan ekonomi, banyak cara yang dilakukan olehnya untuk mengupayakan agar kebutuhan mereka tetap dapat terpenuhi. Misalnya dengan cara menggadaikan barang berharga yang ia miliki. Tulisan ini akan menjelaskan mengenai konsep akad rahn atau gadai serta hal-hal apa saja yang menyangkut akad rahn, tujuan dibuatnya tulisan ini adalah agar masyarakat lebih mengetahui konsep-konsep dari rahn, hal ini sangat penting karna menyangkut sah atau tidaknya sebuah akad rahn tersebut. Gadai dalam islam disebut Ar-Rahn, perlu diketahui pula bahwasanya terdapat beragam pendapat para ulama’ maupun tokoh cendekiawan yang telah membahas serta mendefinisikan tentang rahn ini. Gadai dalam islam diperbolehkan berdasarkan dasar hukum yang sudah ditetapkan, memiliki rukun dan syarat yang harus dipenuhi. Melalui tulisan singkat ini akan disertakan contoh pengaplikasian akad rahn dalam kehidupan sehari-hari termasuk juga problematikanya.
Esensi Manajemen dalam Keuangan Mu’awwanah, Uliyatul; Afifah Choir, Indah; Azizah, Ulil Nur
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 2 (2021): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i2.633

Abstract

English In the business and daily life world, the principle of management is essential to avoid the risk of disadvantage and become the main method to achieve financial goals. Management always discusses the principles of financial management and company management. The need for media such as financial reports analysis is to manage the company to be a reference and as a company’s reflection of its condition holistically. The main purpose of financial statements is to be a reference to measure the condition of the company. Is the company in a good condition or is there any disablement on the finance itself? Finance reports include a scale, income statement, the summary of retained earnings, and a statement of finance reports. While management is the art of how a manager manages the company. Broadly speaking, this financial management includes planning, organizing, leading, directing/Commanding, motivating, Coordinating, Controlling, Reporting, Staffing and Forecasting. A manager must understand well all these management functions. The better the managerial skill will be directly proportional to the significance of performance quality in the company. Indonesia Dalam dunia bisnis maupun kehidupan sehari-hari, prinsip pengelolaan atau manajemen sangat perlu dilakukan untuk menghindari resiko kerugian serta menjadi metode utama dalam meraih tujuan finansial. Manajemen selalu membahas tentang prinsip pengelola keuangan dan manajemen perusahaan. Perlunya suatu media berupa analisis laporan keuangan untuk mengelola perusahaan guna menjadi referensi sekaligus refleksi kondisi perusahaan secara holistik. Tujuan utama dari laporan keuangan adalah sebagai rujukan atas kondisi kesehatan pada sebuah perusahaan. Apakah perusahan itu benar-benar dalam kondisi kesehatan yang baik atau sedang terjadi kecacatan dalam mengelola keuangan. Laporan keuangan meliputi neraca, perhitungan laba-rugi, ikhtisar laba ditahan serta laporan posisi keuangan. Sedangkan manajemen adalah suatu ilmu seni bagaimana seorang manajer mengatur perusahaannya. Secara garis besar, manajemen keuangan ini meliputi planning,organizing, leading, directing/Commanding, motivating, Coordinating, Controlling,Reporting,Staffing maupun Forecasting. Seorang manajer harus menguasai semua fungsi manajemen tersebut. Semakin baik kualitas skill seorang manajer akan berbanding lurus dengan signifikansi kualitas kinerja dalam perusahaan yang sedang dikelolanya.

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