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Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies)
Published by Institut Agama Islam Sultan Muhammad Syafiuddin Sambas
ISSN : 26864460     EISSN : 26865580     DOI : 10.27567
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Studi Islam Lintas Negara, merupakan jurnal yang mengangkat tema-tema tentang berbagai isu yang menyangkut umat Islam di dunia internasional. Baik secara sosial, budaya, pendidikan, ekonomi, maupun politik. Jurnal yang terbit enam bulan sekali ini di kelola oleh Pascasarjana Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat. FOKUS DAN RUANG LINGKUP Journal of Cross Border Islamic Studies adalah jurnal peer-review dan open-access terkemuka, yang menerbitkan karya ilmiah, dan mengkhususkan diri dalam Pendidikan Islam dan Ekonomi Islam, mengkonsolidasikan kegiatan penelitian fundamental dan terapan dengan cakupan yang sangat luas. dan memiliki dampak yang signifikan dan kontribusi nyata bagi masyarakat luas, dunia praktis dan akademisi. Ini termasuk studi dan tinjauan yang dilakukan oleh tim multidisiplin dan penelitian yang mengevaluasi atau melaporkan hasil atau implementasi tim atau proses ilmiah secara umum. Jurnal ini berusaha untuk menarik audiens interdisipliner dan penulis yang berfokus pada penelitian dunia nyata. Materi Pendidikan Agama Islam Pendidik dan Siswa Pendidikan Agama Islam Metode Pembelajaran Pendidikan Agama Islam Kurikulum Politik Pendidikan Agama Islam Filsafat Pendidikan Agama Islam Sejarah Pendidikan Agama Islam Budaya Lokal dalam Pendidikan Islam Materi Ekonomi Syariah Ekonomi Syariah Transnasional Pengembangan Ekonomi Syariah di daerah perbatasan negara Ekonomi syariah dalam dan luar negeri Tujuan utama Journal of Cross Border Islamic Studies adalah untuk mempublikasikan karya ilmiah di bidang pendidikan agama Islam. Penelitian yang dipublikasikan dapat mengambil model teoretis atau spekulatif serta statistik dan matematika untuk mempromosikan pemikiran interdisipliner dan untuk menyediakan platform bagi para sarjana untuk bertukar pengetahuan dari berbagai perspektif dan lokasi. Kontribusi diterima dari semua bidang dengan komentar yang relevan dan berwawasan tentang pendidikan Islam dan ekonomi Islam.
Arjuna Subject : Umum - Umum
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 1 (2021): Juli" : 6 Documents clear
ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) (Studi Pada PT. Bank Muamalat Indonesia Tbk) Sitti Nurnaluri; La Ode Anto; Nining Elfia
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.670

Abstract

This research aims to determine the financial performance of PT Bank Muamalat Indonesia Tbk using the Economic Value Added (EVA) method. The data analysis technique used in this research is descriptive qualitative analysis. Research data collection using documentation techniques. The results showed the calculation of Economic Value Added (EVA) at PT. Bank Muamalat Indonesia Tbk from 2017-2019 produced a positive EVA value or EVA value at PT. Bank Muamalat Indonesia is greater than zero (EVA> 0). This shows that there is economic added value for the company. Although the net profit of PT. Bank Muamalat Indonesia in 2017-2019 has decreased from previous years, but in this position PT Bank Muamalat Indonesia Tbk can still create economic added value for the company. This positive result was due to the large NOPAT value which was able to reduce the cost of capital, so that the company management was able to create economic added value for the company and its shareholders. so that the company's financial performance can be said to be in a good position.
Telaah Obligasi Dalam Tinjauan Hukum Ekonomi Syariah Hafidzi, Anwar; Sa'adah, Sa'adah; Luthfi, Fuad
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.708

Abstract

ABSTRAK Penelitian ini ingin mereview tentang penggunaan dan fungsi obligasi serta surat berharga berjangka dalam tinjauan hukum ekonomi Syariah. Peneliti melihat ada celah yang datang dari praktik ini dalam penggunaan Akad yang dapat digunakan dalam penerbitan obligasi syariah meliputi mudharabah, musyarakah, salam, istisna, dan ijarah. Metode yang digunakan dalam penelitian ini kajian pustaka terhadap review artikel tentang obligasi dan surat berharga berjangka. Penelitian ini membuktikan bahwa Pendapatan (hasil) yang diperoleh pemegang obligasi syariah sesuai akad yang digunakan. Pemindahan kepemilikan obligasi syariah juga mengikuti akad-akad yang digunakan. Perbedaan obligasi syariah dan obligasi konvensional adalah penggunaan konsep imbalan dan bagi hasil sebagai pengganti bunga. Kata kunci: Obligsi,syariah, surat berharga, hukum, ekonomi ABSTRACT This study wants to review the use and function of bonds in a review of Islamic economic law. we see that there is a gap that comes from this practice in the use of Akad that can be used in the issuance of Islamic bonds including mudharabah, musharakah, salam, istisna, and ijarah. The method used in this study is a literature review of review articles on bonds and futures securities. This study proves that the income (yield) obtained by Islamic bondholders is by the contract used. The transfer of ownership of Islamic bonds also follows the contracts used. The difference between Islamic bonds and conventional bonds is the use of the concept of reward and profit sharing instead of interest. Keywords: bonds, sharia, securities, law, economy
STARTEGI PEMBERIAN KOMPENSASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Husin; Safaruddin; Tuti Dharmawati; Ika Maya Sari
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.719

Abstract

This study aims to examine the effect of compensation and internal control on employee performance. This research was conducted at PT. Hasrat Abadi branch kendari. The sample in this research is as much as 20 responden by using sample saturation that is sample determination technique with all member of population used as sample. Methods of data collection is done by using questionnaires that have been distributed to all respondents. Technique analysis using multiple linear regression analysis method. The results of this study indicate that the compensation effect partially and significantly on employee performance, Internal controls influence partially but not significant to employee performance. Compensation and internal control simultaneously affect employee performance. This means the fairer the compensation and the better the company's internal control can improve employee performance.
AKUNTABILITAS PENGELOLAAN DANA DESA Tuti Dharmawati; Mulyati Akib; Satira Yusuf
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.722

Abstract

The research aims to analyze the accountability of the palnning, implementation and responsibility of Rompu-Rompu village fund management in North Poleang district of Bombana regency from 2015 until 2016. The samples were 3 (three) Rompu-Rompu village administrators and the head of North Poleang district that were connsidered to represent the study of the village fund management. The analysis method was quantitative with descriptive qualitative approach which studying through data analysis and all kind of informations derived from the samples which were rational and empirical. The result showed that village administration accountability in the Rompu-Rompu village fund management has been in line with the ministry of home affair regulation number 113 year 2014. Started from the mechanism/procedure on planning, arrangement, presentation, as well as the distribution of APBDesa (Anggaran Pendapatan dan Belanja Desa) and activities implementation from 2015 until 2016 were already based on art and law regulation. The physical from of had shown the accountable and transparent implementation. However, there’s still a need to improve the administration accountability for the betterment of accountability principle application.
PERSEPSI APARATUR SIPIL NEGARA KEMENTERIAN AGAMA KABUPATEN SINTANG TERHADAP PRODUK PEMBIAYAAN BANK KALBAR SYARIAH CABANG SINTANG Supriyanto, Nandi
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.737

Abstract

Tujuan penelitian ini secara umum adalah untuk mengetahui persepsi aparatur sipil negara Kementerian Agama Kabupaten Sintang terhadap produk pembiayaan Bank Kalbar Syariah. Tujuan khusus, yaitu: 1) Untuk mendeskripsikan persepsi Aparatur Sipil Negara Kementerian Agama Kabupaten Sintang terhadap produk pembiayaan Bank Kalbar Syariah. 2) Untuk menganalisis faktor-faktor yang melatarbelakangi Keputusan Aparatur Sipil Negara pada kantor Kementrian Agama Kabupaten Sintang dalam menggunakan produk pembiayaan pada Bank Kalbar Syariah di Sintang.Jenis penelitian ini tergolong penelitian lapangan (field research), dengan pendekatan penelitian yang digunakan adalah diskriptif. Adapun sumber data penelitian ini adalah aparatur sipil negara produk pembiayaan Bank Kalbar Syariah. Selanjutnya, metode pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Selanjutnya, teknik pengolahan dan analisis data dilakukan dengan melalui empat tahapan, yaitu: pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa pada dasarnya aparatur sipil negara memiliki persepsi terhadap produk pembiayaan Bank Kalbar Syariah dilihat dari persepsi dan faktor- faktor melatarbelakangi karena yang diberikan Bank Kalbar Syariah dan juga produk pembiayaan yang ringan. Selain itu, pegawai mengetahui bahwa Bank Kalbar Syariah bebas dari riba dan dalam Bank Kalbar Syariah terdapat akad-akad yang dikenal dengan bagi hasil sehingga tidak merugikan dan memberatkan pihak yang melakukan akad bahkan dipandang sebagai bagian dari kemaslahatan karena orientasi nilai-nilai keagamaan secara kaffah. Faktor persepsi aparatur sipil negara Kementerian Agama Kabupaten Sintang dalam menggunakan produk pembiayaan baik Bank Kalbar Syariah tidak lepas dari budaya organisasi di mana pegawai tersebut bekerja.
Dekonstruksi Informasi Berita Opini “Perjuangan Berat Menjaga Bahasa Jawa Kasmanah; Zuriyati; Ifan Iskandar
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.3497

Abstract

The purpose of this study is to reveal the online news discourse contained in the "Kedaulatan Rakyat" newspaper entitled "Perjuangan Berat Menjaga Bahasa Jawa", which was published on November 30, 2023 and is on page 11. In this discourse, the researcher wants to deconstruct opinion news information in the realm of news structure, the purpose of using language in the article, and the style of language used by the author named Sarworo Soeprapto. The method used is the textual analysis method combined with the concept of deconstruction. While the qualitative method is a research procedure that produces descriptive data. The results of the study illustrate that the first structure in the form of an introduction is presented with a unique paragraph and attracts the attention of readers, namely in the form of a quote from a Javanese campursari song that is currently a hit, namely a song entitled "Nemen". The presentation of a brief background or context regarding the topic to be discussed and describing the issues or problems that are the focus of the opinion is presented appropriately. The second structure, the content section, reviews the author's opinions and views on the issues discussed with precise and clear explanations accompanied by the author's opinions and facts in the field. The third structure in the form of a conclusion, the author concludes and recapitulates the arguments explained and strengthens his opinion statement. The purpose of the article is to express the subjective opinion of the author, build awareness and understanding, and encourage change and action. In addition, the style of language also plays a role in this article. The use of good and easy-to-understand grammar but there is also an idiomatic style of language in the word 'macan ompong' which means someone who looks fierce and scary but actually can't do anything or more simply a ruler without power, something that looks strong but is actually weak. Practitioners of Javanese language stakeholders who have a strong role as motivators and language improvers are unable to show real action in the field on the grounds of weak funds and human resources.

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