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EKSYA: Jurnal Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Negeri Mandailing Natal
ISSN : 27468925     EISSN : 27468933     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
EKSYA adalah Jurnal yang diterbitkan oleh Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal dengan scope ekonomi, ekonomi syariah, Hukum Ekonomi Syariah, Perbankan Syariah, keuangan syariah, dan bisnis syariah, Hukum Ekonomi dan Akuntansi Syariah
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 238 Documents
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PENGARUH ZAKAT DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA KPP PRATAMA JAMBI PELAYANGAN) Nurasiah Delka; Usdeldi; Aztyara Ismadharliani
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1293

Abstract

This study aims to determine and identify the effect of zakat and services on taxpayer compliance. The population in this study were all taxpayers registered at KPP Pratama Jambi Servant. The sampling technique in this study used a sampling technique, namely individual taxpayers who had reported their SPT at KPP Pratama Jambi Servant. Data collection techniques in this study used questionnaires which were distributed directly to the respondents. The questionnaires collected in this study amounted to 100 questionnaires. The method of data analysis in this study used quality tests, classic assumption tests and hypothesis testing and the tools used were multiple linear regression analysis with the help of SPSS tools. This study obtained the results that zakat has no effect on taxpayer compliance. While Services are influenced by Taxpayer Compliance. Based on the results of multiple linear regression tests from the T test, it can be concluded that tax services have an influence on taxpayer compliance with a t count of 6.175 > t table of 1.983 and a Sig value of 0.000 <0.05. While Zakat has no partial effect on Taxpayer Compliance with a t count value of 0.703 <t table 1.983 and a Sig value of 0.484 > 0.05. And based on the results of the F Test, it can be concluded that Zakat and Services simultaneously affect Taxpayer Compliance.
MANAJEMEN RISIKO PENGELOLAAN DANA TABARRU’ PADA ASURANSI PEMBIAYAAN PT ASURANSI JIWA SYARIAH AL AMIN KEDIRI PERSPEKTIF MANAJEMEN RISIKO ISLAM Arlupi Madyasari
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1295

Abstract

Risk in a sharia perspective is a risk deviation from sharia principles, for example the risk in the afterlife that everything that humans do in this world will be rewarded with heaven or hell. World risks, namely negligence, lies which will become obstacles in achieving the goals set in accordance with Islamic sharia. The purpose of this research is to find out how Islamic risk management is implemented by PT Asuransi Jiwa Syariah Al Amin Kediri in managing tabarru' funds. The method used in this research is qualitative with the type of case study research by means of observation, interviews and documentation. The results of this research include risk management of tabarru' funds in financing insurance products at PT Asuransi Jiwa Syariah Al Amin Kediri carried out by means of risk identification by means of underwriting limits, risk ranking by means of level of complexity, risk control by self-retention and response to risks that significantly through product and investment diversification, changes in reinsurance scheme rates and risk financing. From a risk management perspective, PT Asuransi Jiwa Syariah Al Amin Kediri Islam is planning every month to avoid gharar being carried out such as when launching a new product the contract is always intended with the intention of tabarru' aiming to provide funds of sincerity for insurance participants who have a disaster
PENGARUH RISIKO, RETURN DAN RELIGIUSITAS TERHADAP KEPUTUSAN INVESTASI MAHASISWA (Studi Pada Mahasiswa FEBI UIN STS Jambi) Ahmad Syahrizal; Ahmad Syukron Prasaja; Lia Anjeli
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1357

Abstract

This study aims to determine the effect of risk, return and religiosity on investment decisions in FEBI UIN STS Jambi students. The methods used in this study are quantitative methods, and the data analysis methods used are multiple regression, t test and f test. The sample in this study was 94 samples of students of FEBI UIN STS Jambi batch 2017-2020, by distributing Likert scale questionnaires. The test results obtained from the t test show that the risk variable (X 1) does not have a significant effect on Student Investment (Y). this is evidenced from the value of T calculated > Ttable , which is -1.439 < 1.66 and a significant value of 0.154 > 0.005 so that it can be concluded that H a dit olak and Ho diterima, while the variable return (X2) has a significant effect on student investment (Y). this is evidenced from the calculated T value > Ttable, which is 4.400 > 1.66 and a significant value of 0.002 < 0.005 so that it can be concluded that H a is accepted and Ho is rejected, then the variable of religiosity (X3) significant effect on student investment (Y). this is evidenced from the value of T calculated > Ttable which is 3.172 > 166 and a significant value of 0.00 2 < 0.005 so that it can be concluded that H a is accepted and H0 is rejected. The test results obtained from the f test show that the variables risk, return and religiosity simultaneously have a significant effect on student investment. This is evidenced from the value of F calculated> Ftable, which is 8,558 > 2.47 and a significant value of 0.001< 0.005 so that it can be concluded that H a is accepted and H0 is rejected. The influence on the independent variables (X 1), (X 2) and (X3) was 19.8% while the remaining 80.2% was influenced by other variables outside this study
ANALISIS TINGKAT PEMAHAMAN MASYARAKAT MUSLIM DI PERUMAHAN GRAND PARAMOUNT LEBIH MEMILIH MENGGUNAKAN AKAD KPR KONVENSIONAL Muhamad Subhan; Neneng Sudharyati; Muhamad Filza Thriyandha
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1358

Abstract

The researcher's observation on initial observations found that the problem why Muslim communities in grand housing prefer to use conventional mortgages is be- cause of the lack of public understanding of the concept of sharia mortgages them- selves. According to researchers, the cause of the lack of public interest in applying for sharia mortgages is that the understanding provided by the developer about the difference between sharia mortgages and conventional mortgages is still not com- prehensive. However, not a few people think that the concepts in sharia mortgages and conventional mortgages are the same, and this is what underlies people still using conventional mortgages. The research method used in this study is qualitative method, with a case study approach design. The results showed, 1. The level of public understanding of the concept of KPR Shari'ah: a. the community does not understand the concept of KPR syariah., b. the community does not understand the concept of KPR syariah., c. the public under- stands the concept of sharia mortgage. 2. Reasons why people prefer to use conven- tional mortgage contracts over shari'ah mortgages: a. difficulties when selecting files., b. high DP offered., c. convenience offered by conventional mortgages., d. no offers from the devloper.
ANALISIS MINAT MASYARAKAT DESA PURWOSARI KABUPATEN BUNGO MENGGUNAKAN JASA PERBANKAN SYARIAH Sissah; Firman Syah Noor; Jumi Sari
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1367

Abstract

This research is about how the interest of the Purwosari village community in using Islamic banking in the midst of a community with a population of 6.206 souls where 85 percent are predominantly Muslim, and it is known that before further research the authors observed that the total number of transactions was 5-10 per day. So that the writer is also interested in conducting research on the interest in saving in the Purwosari village community where the majority of the people are Muslims, and the number of Bank Syarriah customers is still relatively small. Moreover, in that area there are Conventional Banks that have been established for a long time compared to Islamic Banks. The research method used is descriptive qualitative method, and the sample for this research is the entire population using purposive sampling, namely as many as 20 people. The results show that: 1) There is a lack of interest in the people of Purwosari Village, Pelepat Ilir District, in using Sharia Banking services. Because there are still many people in Purwosari Village who still make transactions at conventional banks. 2) What makes the lack of knowledge of the Purwosari village community using Islamic banking services. 3) There are several factors that influence the lack of interest of the people of Purwosari Village in using Islamic Banking services, namely internal factors, social motive factors, emotional factors, location factors, and promotion factors
ANALISIS PENERAPAN PRINSIP SYARIAH DAN PERKEMBANGAN REKSADANA SYARIAH DI INDONESIA Windy Puspita; Winda Irmayani Sijabat; Kiki Andrea Putri Hasibuan; Muhammad Ikhsan Harahap
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1373

Abstract

This study aims to further explain how the application of sharia principles in sharia mutual funds and their development. This research uses a qualitative method with content analysis, namely research that is carried out in depth on the object under study and uses secondary data or literature/library studies as a technique in research to obtain research results. This research is also analytical descriptive in nature, namely research that provides a clear and detailed description of the object being studied. The results of the research are based on the mechanism, Islamic mutual funds are managed according to Islamic principles, managed by investment managers, are transparent in terms of investment diversification and are guaranteed and supervised by related institutions (OJK) so that it can be concluded that Islamic mutual funds have implemented Islamic principles in their management mechanisms. However, the development of sharia mutual funds continues to experience ups and downs. From 2018 to 2021, the number of sharia mutual funds has increased. However, the Net Asset Value (NAV) of sharia mutual funds in 2018-2022 has experienced a drastic decline. Sharia mutual funds throughout 2022 will continue to experience a periodic decline both in terms of the number of Islamic mutual funds and in terms of Net Asset Value (NAV). When compared between Islamic mutual funds and conventional mutual funds, Islamic mutual funds are still far behind conventional mutual funds. Conventional mutual funds are far superior to Islamic mutual funds. At the end of 2022, the number of sharia mutual funds is only 274, while the number of conventional mutual funds is 1,846. The Net Asset Value (NAV) of sharia mutual funds is 40,605.11 (in billions of rupiah) while that of conventional mutual funds is 464,257.31 (in billions of rupiah).
DAMPAK KEBIJAKAN FISKAL DAN MONETER PASCA PANDEMI COVID 19 TERHADAP HARGA SAHAM DI INDONESIA Nadya Ananda Effendi; Silvia Anggrie Nst; Muhammad Aldrian Oktofa; Muhammad Ikhsan Harahap
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1397

Abstract

The development of the stock market is currently very developed along with the advancement of technology today. It can be seen that many people have used technology such as the internet. Making the stock market buzz even bigger. And also led to the emergence of many companies / new entrepreneurs. And also with the many companies and new entrepreneurs, they have to join the stock market. Because the participation of these companies makes them benefit by obtaining additional funds for their companies so that their companies can expand their companies so that they are known to the public. corners of the world. However, this was hampered due to the Covid-19 pandemic in early 2020 until the June 2022 period. During that time the stock market in Indonesia was very, very damaged, because of the pandemic. There were many restrictions on economic transactions that caused the economy to collapse. Many companies have experienced losses and even bankruptcy because of the effects of this pandemic. Because of this, the government also took economic policies, namely, by implementing fiscal and monetary policies, which are expected to make good reforms for the Indonesian economy
PENGARUH HARGA DAN PRODUKTIVITAS TERHADAP PENDAPATAN PETANI KELAPA SAWIT DI DESA UJUNG TANJUNG KECAMATAN BAHAR SELATAN Dewi Wulan Dari
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1396

Abstract

This thesis aims to reveal the Effect of Price and Productivity on the Income of Oil Palm Farmers in Ujung Tanjung Village, South Bahar District. This thesis uses a quantitative approach using a simple regression statistical analysis method partially and simultaneously with a sample of 53 farmers. The research carried out obtained the results and conclusions as follows: Partially the independent variables Price (X1) and Productivity (X2) affect farmers' income (Y) because the higher the price level of oil palm, the income of farmers will also increase. important factor in the welfare of oil palm farmers. When the price of palm oil falls, the burden on farmers' expenses for oil palm maintenance costs will be heavier and income will decrease, because with the same amount of productivity but the price of palm oil decreases, the farmers' income will automatically decrease. While Productivity (X2), the higher the productivity level of oil palm, the income of farmers will also increase. Productivity is one of the important factors in influencing the income of oil palm farmers. This is also proven when productivity increases, farmers' income will also increase, with high productivity being able to cover the operational costs of oil palm maintenance such as fertilization which is very influential in increasing oil palm productivity. Simultaneously (F test) shows that F count (23.182) > F table (3.18) and significant value (0.000) < a (0.05), then Ho is rejected and Ha is accepted, meaning that Price (X1) and Productivity (X2 ) together or simultaneously affect the income of oil palm farmers in Ujung Tanjung Village, South Bahar District because the higher the price and productivity of oil palm, the income of farmers will also increase.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN GENERASI Z UNTUK MENGGUNAKAN JASA BANK SYARIAH (STUDI KASUS DI KELURAHAN BULURAN KENALI KECAMATAN TELANAI PURA KOTA JAMBI) Dia Sartika; Addiarrahman; Sri Rahma
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i1.1407

Abstract

Islamic banking is the most developed Islamic financial industry in Indonesia compared to the Islamic capital market industry and the Islamic non-bank financial industry. One of the potential market segments is the Generation Z community segmentation because it is a generation that is at a productive age. This study aims to determine the influence of product, promotion, and location, partially and simultaneously on the decision to use Islamic bank services in Buluran Kenali Village, Jambi City. This research approach uses a quantitative descriptive approach. Data were collected using questionnaires and field observations. The results showed that partial product, promotion, and location influenced the decision to use Islamic bank services in Buluran Kenali Village, Telanai Pura District, Jambi City. Simultaneously, product, promotion, and location variables influence the decision to use Islamic banking services in Buluran Kenali Village, Telanai Pura District, Jambi City with a percentage of 82.5%.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA TAHUN 2018-2022 Rina Oktalia; Usdeldi; Ferri Saputra Tanjung
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i1.1425

Abstract

Profitability is important for companies or investors because high profitability will provide a positive signal for companies and investors to invest their capital. This study aims to analyze the effect of green accounting and company size on profitability (a study of mining companies listed on the Indonesian Sharia Stock Index for 2018-2022). This study uses a type of quantitative research. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program. The sample in this study consisted of 9 companies for 5 years which were obtained through the website www.idx.co.id. The results of this study indicate that green accounting has an effect on return on assets. Company size has a significant effect on return on assets. Meanwhile, green accounting and company size jointly affect the variable return on assets. To improve overall company performance management through company profitability management while still implementing green accounting and maintaining company size.

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