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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 91 Documents
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Akuntansi Mudharabah habibillah, Dovi iwan musthofa; Hamdi, Muhammad; Syaddad, Anwar
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1684

Abstract

In line with the development of sharia economics, sharia financial institutions in managing their activities are also required to be more optimal in managing and applying the mudharabah accounting concept as an opportunity or opportunity to develop business or investment with capital that they do not have so as to create a concept of mutual benefit between the parties involved. concerned. In order to obtain these benefits, it is necessary to understand in detail the procedures and criteria and mudharabah accounting that are in accordance with the rules that have been established. So, the purpose of the discussion of this article is to examine the concept of mudharabah accounting in Islamic economics. The importance of this discussion topic as a reference for humans, especially Muslims to be able to understand matters relating to mudharabah accounting.
Penerapan Prinsip Akuntansi Syariah Dalam Transaksi Murabahah Pada Industri Perdagangan Rusmini, Rusmini; Maulana, Ahnaf; Diantoro, Bagus Aldio
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1685

Abstract

Murabahah is a sale and purchase contract with a pre-agreed profit principle between the seller and the buyer. In a murabahah transaction, the seller and buyer must be clear and there is no element of fraud. Because the main principle of murabahah is transparency and fairness in transactions. The purpose of this paper is to determine and ensure that murabaha transactions are in accordance with sharia principles. This involves the avoidance of prohibited practices such as usury, gharar and maysir. The results of this study show the application of murabahah transactions using Islamic accounting principles. By applying Islamic accounting principles in murabahah transactions, it is expected that the trading industry can conduct business in a way that is in accordance with sharia principles, avoiding haraam practices, and providing accurate information and transparency to stakeholders
Strategy of KSPPS BMT NU Sejahtera Genuk District, Semarang City: Analysis of Problematic Financing Resolution in the Perspective of Islamic Economics Kurniawan, Danang; Ilmih, Andi Aina
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1700

Abstract

KSPPS BMT NU Sejahtera is an Islamic financial institution in Genuk District, Semarang City, facing problematic financing issues due to several factors. These factors include: customers closing businesses, changing the business they run, and reducing business activities due to the COVID-19 pandemic; customers being less competent in running businesses; and the decline in consumer purchasing power. Based on this analysis, we conducted research on strategies to handle problematic financing. Problematic financing collection, as part of the problematic financing handling strategy, must be carried out intensively. This is qualitative research using descriptive analysis methods. Data collection techniques include library research and field research, with data validity tests using source triangulation. After conducting research, several factors have been identified as causing problematic financing at BMT NU Sejahtera Genuk. These factors include: Internal Factors: Incompetent customers, poor management, poorly organized financial reports, poor fund usage planning, immature planning, and insufficient funds. External Factors: Changes in consumer interest, decreased purchasing power of the community, government policies, and the borrower's bad intentions.
Pengaruh Likiuditas, Profitabilitas, Kecukupan Modal dan Resiko Kredit terhadap Nilai Perusahaan Akris Diantoro, Femba
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 02 (2024): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v6i02.1500

Abstract

This research aims to determine the influence of liquidity, profitability, capital adequacy and credit risk on company value in the conventional banking sector listed on the Indonesia Stock Exchange. The analytical method used in the research is multiple regression with the help of SPSS (Statistical Program for Social Science). The population in the research is the conventional banking sector listed on the Indonesia Stock Exchange in the 2018 - 2022 period with a total of 43 companies. The method used for the sample used purposive sampling. The results of the research show that liquidity has a negative effect on company value, profitability has no effect on company value, capital adequacy is proxied by the Capital Adequacy Ratio having a positive relationship and has no significant effect on company value, and where Non-Performing loans have an effect on company value. The implications of banking companies for issuers in Indonesia are the importance of awareness in growing company value by considering all aspects of liabilities because it will refer to the direction of financial position, as well as taking into account the adequacy of credit reserves as an indicator of the health of banking asset quality
Implementation of Sustainable Development Goals (SDGS) in Indonesia From an Islamic Economic Perspective Farida, Lusiana; Nuzula, Vira Virdausi
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 02 (2024): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v6i02.2006

Abstract

Indonesia is committed to the success of the Sustainable Development Goals (SDGs) as part of the sustainable economic development efforts that are also part of global commitments. This paper aims to analyze the extent of the government's success in implementing the SDGs program, focusing on goals related to welfare. In addition, the author will also explore the relevance of implementing the SDGs in Indonesia from an Islamic economic perspective. The research method used is Systematic Literature Review, which is a systematic and structured approach to assess, analyze, and synthesize the literature relevant to the research topic. The results of the study show that the regulatory aspects of SDGs in Indonesia have shown significant progress and relevance to the principles of Islamic economics. However, in practice, there are various shortcomings and mismatches between welfare issues and the goals of the SDGs, especially from an Islamic economic perspective. This has contributed to the increase in social inequality in Indonesia in the last ten years. These findings-+-----------------------------------------------------------------
Bea Perolehan Hak Atas Tanah dan Bangunan muawanah, Mu’awanah; Nisa, Siti Asimatun; Hakiki, Ach.; Syaddad, Anwar
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 02 (2024): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v6i02.2011

Abstract

Pengenaan BPHTB bertujuan untuk mengatur dan mendokumentasikan kepemilikan tanah serta bangunan secara sah, sekaligus memberikan kontribusi terhadap pembangunan daerah. Dengan adanya BPHTB, diharapkan dapat tercipta transparansi dalam transaksi properti serta meningkatkan pendapatan daerah untuk pembangunan infrastruktur dan pelayanan publik.
Konstruksi Perencanaan Strategis Ekonomi Pesantren dalam Mewujudkan Kedaulatan Ekonomi Sholikhah, Villatus
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 02 (2024): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v6i02.2012

Abstract

Hingga saat ini perkembangan kedaulatan ekonomi bangsa Indonesia masih cukup mengkhawatirkan. Memasuki era 4.0, perekonomian domestik harus mampu bersaing dan mempertahankan kedaulatan ekonominya dari pihak-pihak monopoli perekonomian bangsa Indonesia. Salah satu lembaga perekonomian domestik yang akan mampu mewujudkan kedaulatan ekonomi adalah pesantren karena pesantren memiliki potensi dan peran yang sangat signifikan dalam sejarah perekonomian di Indonesia terutama di daerah-daerah pedesaan. Hal inilah yang dilakukan oleh pesanren Nurul Qornain. Dalam merancang perencanaan sebuah usaha untuk mewujudkan kedaulatan ekonomi, pesantren Nurul Qornain melakukan beberapa langkah diantaranya ialah: a) penentuan visi dan misi. Visi dari Pesantren Nurul Qornain ialah menjadikan umat bahagia di dunia dan akhirat. Sedangkan misi dari Pesantren Nurul Qornain diantaranya yaitu: melaksanakan sistem pendidikan untuk menjadikan umat yang berpendidikan, melaksanakan sistem ekonomi untuk mewujudkan umat yang mandiri dalam perekonomian; dan menciptakan generasi yang bermanfaat bagi masyarakat lain; b) hasil analisis lingkungan luarnya adalah mayoritas keahlian yang dimiliki masyarakat adalah sebagai petani dan wilayahnya subur serta sangat berpotensi untuk mengembangkan usaha agribisnis; c) hasil analisis SWOT menunjukan posisi pesantren berada pada tahap tumbuh dan membangun (grow and built); d) Sedangkan hasil perumusan strateginya di antaranya ialah meningkatkan kerjasama dengan pemerintah dan akademisi, meningkatkan upaya berbagi dengan masyarakat untuk mendapatkan kekuatan Ilahi atau keberkahan dan ridlo dari Allah, meningkatkan loyalitas dan etos kerja para pekerja, menambah lahan pertanian tiap bulan, menyediakan sendiri varietas benih unggul, serta memperluas jaringan dan informasi.
Analisis Loyalitas Konsumen Serta Brand Image Terhadap Social Media Marketing Tiktok Shop Rusmini, Rusmini; Cahyono, Dimas Nur; Habibillah, Dovi Iwan Musthofa; Hamdi, Muhammad
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 02 (2024): November
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v6i02.2022

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh social media marketing terhadap loyalitas konsumen pada Tiktok Shop melalui brand image. Metode penelitian yang digunakan adalah survei melalui kuesioner yang disebarkan kepada konsumen Tiktok Shop. Sampel penelitian ini adalah konsumen aktif Tiktok Shop yang memiliki pengalaman menggunakan media sosial dalam berinteraksi dengan merek tersebut. Analisis data dilakukan dengan menggunakan metode regresi untuk mengukur sejauh mana social media marketing dan brand image berkontribusi terhadap loyalitas konsumen. Temuan penelitian menunjukkan adanya pengaruh positif antara social media marketing dan brand image terhadap loyalitas konsumen Tiktok Shop. Hasil ini mengindikasikan bahwa upaya dalam membangun brand image yang kuat melalui social media marketing dapat meningkatkan loyalitas konsumen terhadap merek. Implikasi praktis dari penelitian ini adalah pentingnya strategi pemasaran melalui media sosial dalam membangun dan memelihara loyalitas konsumen. Penelitian ini juga memberikan kontribusi teoritis dalam memperkaya pemahaman tentang hubungan antara social media marketing, brand image, dan loyalitas konsumen dalam konteks platform e-commerce seperti Tiktok Shop.
WAKAF UANG MENURUT UNDANG-UNDANG DAN MADZHAB HANAFIYAH Ainiyah, Zahrotul; Syarofi, Muhammad; Syaddad, Anwar
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 7 No 01 (2025): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v7i01.1992

Abstract

Wakaf uang menjadi salah satu bentuk inovasi filantropi Islam yang relevan dengan dinamika sosial-ekonomi modern, tetapi pemanfaatannya masih belum optimal, realisasi pengumpulan wakaf uang masih jauh dari potensi yang diestimasi mencapai triliunan rupiah per tahun. Tujuan penelitian ini untuk menjelaskan bagaimana wakfa uang menurut undang-undang dan madzhab hanafiyah. Penelitian ini menggunakan metode kualitatif, dengan jenis penelitian yang saya gunakan adalah library research (kajian pustaka). Dengan demikian, pembahasan dalam penelitian ini dilakukan berdasarkan telaah pustaka serta beberapa tulisan yang ada relevensinya dengan subjek penelitian. Hasil penelitian ini menjelaskan Mazhab Hanafi memandang wakaf uang sebagai hal yang diperbolehkan dengan dasar 'urf dan dapat dikelola secara produktif. Perspektif ini selaras dengan regulasi di Indonesia, Undang-Undang Nomor 41 Tahun 2004 dan peraturan pelaksanaannya, yang mendukung pengelolaan wakaf uang melalui Lembaga Keuangan Syariah. Dengan sinergi antara pandangan fikih Hanafi dan kerangka hukum positif di Indonesia, wakaf uang memiliki peluang untuk menjadi instrumen pemberdayaan ekonomi umat, selama dikelola secara amanah, transparan, dan profesional.
The Role Of Economic Digitalization From An Islamic Perspective Wulandari, Henik; Firnanda, Shinta Nuriya
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 7 No 01 (2025): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v7i01.2005

Abstract

The development of technology in the economic field has impacted individual mobility, where individuals seek quick solutions, with everything just a tap away to purchase their needs or desires. Through internet connectivity, they can access media platforms provided by sellers in the e-commerce industry. The aim of this study is to understand the role of economic digitalization from an Islamic perspective. The method used is a literature study. Various sources are analyzed to draw conclusions from this research. Technological development in this field is also aligned with Islamic principles or Shariah to ensure consumer trust when purchasing products offered by sellers. The result of this study is that technological development in the economic sector does not ignore Islamic principles as guidelines, commonly known as Shariah, which ensures that consumers or buyers are not harmed, avoiding any harm and is based on values of truth in the economic system.

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