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Jurnal Ekonomi Syariah Pelita Bangsa
Published by Universitas Pelita Bangsa
ISSN : 25280244     EISSN : 27457621     DOI : https://doi.org/10.37366/jespb
Core Subject : Religion, Education,
Religion Education
Jurnal Ekonomi Syariah Pelita Bangsa is a peer review of national journals published by Sharia Economics Study Program, Faculty of Islamic Religion, University of Pelita Bangsa, Bekasi. Editors appreciately welcome all public especially academics, researchers, and educators to donate their intellectual dedication in the form of articles to be published in this journal which is original and has not been published in any media. The articles may be written in Indonesian, Arabic, or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 170 Documents
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Pengaruh Good Corporate Governance, Rasio Likuiditas Dan Hasil Investasi Terhadap Profitabilitas Pada Asuransi Syariah Zubaidah Nasution; Wildia Septy Nushaivi
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1286

Abstract

The rapid development of the non-bank financial industry and the increase in Islamic insurance assets and investments can affect financial performance and risk, but it does not rule out the possibility that there are still irregularities in corporate governance. This study aims to analyze the effect of Good Corporate Governance, Liquidity Ratio and Investment Return on Profitability in Islamic Insurance. This study uses quantitative methods using secondary data. The sampling technique used purposive sampling method. Samples that meet the criteria are 15 Sharia Life Insurance companies in 2017-2022. The model used as an analytical tool is multiple linear regression using SPSS 26. The results of this study indicate that partially the Board of Commissioners and Liquidity Ratio have a positive and insignificant effect. Investment returns partially have a positive and significant effect on Profitability (ROA) in Islamic Life Insurance, while simultaneously the variables of the Board of Commissioners, Liquidity Ratio and Investment Results have a significant effect on Profitability in Islamic Life Insurance.
Analisis Efisiensi Teknis Bank Syariah Indonesia Hananto, Bernad; Ari Mulyono Hadi; Iin Masriah; Azmy Muhammad Habiby; Asih Sugiyanti
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1288

Abstract

In early 2021 Bank Syariah Mandiri, BNI Syariah and BRI Syariah merged to become Bank Syariah Indonesia, this merger of Islamic banks is one of the government's efforts to respond to Islamic economic growth in Indonesia, this research was made to compare the technical efficiency of Indonesian Syariah Banks in the early period merger and the pre-merger period, using the non-parametric Data Envelopment Analysis method, the efficiency revealed includes the function of the bank as a mediator and the function of the bank as a producer that generates income for the sahibul maal both third parties and shareholders, this study reveals that the bank resulting from the merger in year 2 has a significant increase in Total Assets where this increase is in line with the increase in Temporary Sirkah Funds, Wadiah Fund Deposits, and Equity. Profit before Zakat and Tax in year 2 of the merger increased 111% compared to 2019. In 2021 when the bank not yet merged efficiency level of 97% related to its function as a revenue generator, banks in the first and second years after the merger the bank has an efficiency rate of 100%, both as an intermediary and also as a profit earner for third parties and shareholders.
Perilaku Ekonomi Muslim Generasi Z Kecamatan Mojosari-Mojokerto Pada Belanja Online Perspektif Perilaku Konsumsi Islam Muhammad Fajrul Falah; Lilik Rahmawati; Abdul Hakim
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1295

Abstract

Penelitian ini bertujuan untuk menganalisis perilaku ekonomi pada belanja online Muslim generasi Z di Kecamatan Mojosari-Mojokerto perspektif perilaku konsumsi Islam. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan fenomenologi. Pengambilan data dengan cara wawancara kepada para informan Muslim generasi Z Kecamatan Mojosari Kabupaten Mojokerto yang di ambil dari 5 kelompok/komunitas untuk menggali pengalaman konsumsi belanja online di e-commerce, serta bagaimana analisis perspektif Islam. Hasil penelitian menjelaskan bahwa berdasarkan perspektif Islam, perilaku informan bisa dijelaskan antara lain: 1) Kebersihan, kualitas dan produk original menjadi tolak ukur mereka dalam menentukan keputusan. 2) Keadilan, informan membeli barang berdasarkan rating, harga, deskripsi, ulasan pengguna dan bestseller, sehingga dari data tersebut tranksaksi belanja online menjadi transparan dan jujur. 3) Kesederhanaan, hampir semua informan melakukan transaksi e-commerce karena memang kebutuhan, serta menyesuaikan kemampuan finansial, juga kebanyakan informan rata-rata hanya belanja 1-2 kali perbulan. 4) Kemurahan hati, informan tidak membeli kategori barang yang dilarang Islam, mereka justru melahirkan perputaran roda ekonomi. 5) Moralitas, informan mayoritas memasukan ke keranjang akun terlebih dahulu sebelum membeli barang untuk menghindari impulsif. Dan mayoritas dari mereka menggunakan fitur bayar ditempat (COD) dan shopeepay, sehingga tidak melanggar aturan agama. Kesimpulan penelitian adalah mayoritas dari informan sesuai dengan etika perilaku konsumsi Islam, meskipun ada sebagian kecil informan yang masih belum sesuai, hal ini disebabkan oleh efek perubahan zaman dan kurangnya mengontrol diri dalam membuat suatu keputusan ekonomi.
Analisis Sustainable Development Goals (SDGs) Filantropi Cilik Di LAZISMU Pamekasan Matnin; Abdul Bari; Shofiyatus Sholihah; Aceng Badruzzaman
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1297

Abstract

This study aims to determine how the application and utilization of small philanthropy and analyze the Sustainable Development Goals (SDGs) on small philanthropy at LAZISMU Pamekasan. The research method used in this research is a qualitative approach method, which is a research procedure that produces descriptive data in the form of written or spoken words from people and observable behavior. The data collection techniques used are observation, interviews and documentation. Based on the research results, the analysis of Sustainable Development Goals (SDGs) in small philanthropy at LAZISMU Pamekasan is as follows: (1) The application of small philanthropy in LAZISMU Pamekasan has two models, namely piggy banks and student donors; (2) There are three aspects in its utilization, namely the religious aspect, social aspects, and education aspect; (3) Sustainable Development Goals (SDGs) of children's philanthropy in three pillars, namely social, environmental, and economic.
Penentu Kualitas Audit Syariah: Sebuah Studi Literatur Review Anprades Firmansyah; Erfan Muhammad
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1312

Abstract

Tujuan dari penelitian ini menganalisis faktor–faktor apa saja yang menentukan kualitas audit syariah pada lembaga keuangan syariah. Metode yang digunakan adalah metode literatur review dengan melakukan review terhadap 11 artikel utama yang telah meneliti tentang faktor penentu kualitas audit syariah. Hasil review menunjukan faktor-faktor yang menentukan kualitas audit terbagi menjadi 4 dimensi yaitu standard dan aturan audit syariah, Kerangka Kerja Kualitas Audit berbasis risiko, Sistem Deteksi Risiko Syariah dan Sumber daya auditor syariah (Kompetensi, Masa kerja, Pengalaman dan Independensi).
Pengaruh NPF, FDR, dan BOPO Terhadap Profitabilitas BTN Syariah Fatimatuz Zahro, Sri Indah; Ghafur, Abd.; Nasrifah, Maula
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1314

Abstract

The purpose of this study is to determine the impact of NPF, FDR, and BOPO on the profitability of BTN Syariah as measured using ROA. This data comes from the BTN Syariah website (www.btn.co.id) which has 36 samples of audited financial statements from 2015 to 2023. The methods used are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results showed that the NPF and BOPO variables had a negative and considerable impact on the ROA variable. While the FDR variable has a large and good impact on the ROA variable. In addition, ROA variables are influenced simultaneously by NPF, FDR and BOPO variables. According to the coefficient of determination, NPF, FDR, and BOPO variables contributed 85.3% to ROA.
Analisis Dampak Program Pemberdayaan Bunda Mandiri Sejahtera (BISA) Dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Bella Yulia Lestari; Faiza Nurul Ardila; Muhammad Shoufil Akbar; Roni Subhan
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1316

Abstract

LAZNAS Yatim Mandiri is a zakat amil institution that helps in empowering the economy of the families of orphans and poor people through the Bunda BISA program. The aim of this research was to describe the impact of the Bunda Mandiri Sejahtera empowerment program on improving the community's economy at LAZNAS Yatim Mandiri Jember. This research uses qualitative research methods to explore an in-depth understanding of the subject's experiences related to the phenomenon being researched. The results of the research show that the Mother Mandiri Sejahtera (BISA) program in Jember district can provide welfare to orphan mothers in the form of capital assistance and guidance so that orphan mothers can develop businesses that are managed to improve their economy. However, not all orphan mothers have a greater level of independence and curiosity in building their business. so that success in increasing their business is not the same as mothers who have not achieved their targets in their business.
Sistem Pengupahan Pekerja Dalam Perspektif Ekonomi Islam (Studi Kasus di CV. Motor Jaya 2 Gending) M. Khoiruddin; Imam Syafi'i; Ahmad Fajri
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1317

Abstract

This research aims to find out in detail about the worker wage system from an Islamic economic perspective applied at CV. Motor Jaya 2 Gending In this research, researchers used field study research. Field research used in qualitative research produces data which is interpreted as facts or information from actors (research subjects, information, actors, activities and places are the research subjects). Meanwhile, this type of research uses a case study type. A case study is part of a qualitative method that seeks to explore a particular case in more depth by involving the collection of various sources of information. The data source was obtained directly from the research location at the CV office. Motor Jaya 2 Gending through documents related to the problems studied. Apart from that, data was also obtained through interviews with the company manager and the Accounting Finance Officer Manager. Once collected completely, it is then analyzed descriptively where specific conclusions are drawn from the general data that has been collected. The results of this research show that in general the wage provisions of CV companies.
Pentingnya Kompetensi Auditor Syariah Untuk Audit Syariah Pada Lembaga Keuangan Syariah: Sebuah Studi Literature Review Sunita; Erfan Muhammad
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1320

Abstract

Penelitian ini menganalisis mengenai pentingnya kompetensi auditor syariah untuk audit syariah pada Lembaga Keuangan Syariah. Metode penelitian yang digunakan dalam penelitian ini adalah metode literature review yang menganalisis tentang bidang syariah, yang mencakup tentang: kompetensi auditor syariah, audit syariah dan Lembaga Keuangan Syariah. Hasil review menunjukkan bahwa pentingnya kompetensi auditor syariah pada audit syariah yaitu untuk memastikan pasokan auditor syariah yang kompeten untuk memenuhi permintaan pasar yang terus meningkat. Semakin baik pelaksanaan audit syariah maka diharapkan tingkat kepercayaan dari berbagai stakeholder, seperti nasabah, investor, otoritas perbankan, dan masyarakat umum, akan meningkat terhadap Lembaga Keuangan Syariah (LKS).
Pengaruh Tingkat Pengetahuan Dan Kepercayaan Mahasiswa Terhadap Penghimpunan Wakaf Uang Di Lembaga Keuangan Syariah Penerima Wakaf Uang (LKS PWU) Ismamudi; Listian Indriyani Achmad; Sukron Mamun; Aceng Badruzzaman
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1325

Abstract

Cash waqf is done by the waqif in the form of money, securities, checks and others. The hope is that there will be a process of distributing benefits to the community more broadly from private benefits to public benefits. However, the collection is still far from its potential. This study aims to determine the effect of the level of knowledge and trust on the collection of cash waqf at Sharia Financial Institutions Receiving Cash Waqf. Using primary data using a questionnaire. The results of simple linear regression analysis showed the Sig. X1 is 0.000 & 0.05 and the tcount value is 5.211 & ttabel (2.012), X2 has a Sig value. 0.000 and 0.05 and the tcount value is 6.908 and ttabel (2.012). Multiple linear regression analysis obtained Sig value. X1 and X2 simultaneously on Y is 0.000 & lt; 0.05 and the Fcount value is 26.782 > from Ftable (3.20). Indicates that the level of knowledge and trust has a significant impact on the collection of cash waqf. Both partially and simultaneously. It is hoped that there will be further research with different objects and independent variables and more massive socialization of cash waqf literacy so that the collection is significant.

Page 10 of 17 | Total Record : 170

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