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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 234 Documents
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PENERAPAN KONSEP KHIYAR PADA JUAL BELI BATU BATA DI KEC. PANYABUNGAN UTARA, KAB. MANDAILING NATAL Asrul Hamid
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 1 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Khiyar adalah hak pilih yang diberikan penjual kepada pembeli untuk melanjutkan atau memutuskan pembelian dalam transaksi jual beli. Penerapan hak khiyar pada jual beli batu bata di Kec. Panyabungan Utara Kab. Mandailing Natal, dimana penjual memberikan khiyar kepada pembeli tanpa menjelaskan baik dan buruknya kualitas barang dengan waktu tidak lebih dari satu hari serta mereka menekankan bahwa barang yang sudah dibeli tidak dapat dikembalikan lagi. Menurut pandangan hukum Islam, hal tersebut tidak sesuai karena tiap transaksi jual beli selain harus memenuhi rukun dan syarat jual beli juga harus menerapkan konsep khiyar. Hak khiyar baik khiyar syarat, khiyar majelis, ataupun khiyar aib harus diperhatikan agar timbul kerelaan dan keridhoaan serta kejujuran kedua belah pihak dalam transaksi jual beli yang dilakukan sehingga tidak terjadi permasalahan di kemudian hari.
KELOMPOK USAHA BERSAMA (KUBE) DALAM RANGKA PEMBERDAYAAN EKONOMI MASYARAKAT MISKIN DI KABUPATEN PADANG LAWAS UTARA Paisal Rahmat
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 1 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

The economic empowerment of the poor in the Village is more needed than in the City, this shows that what is needed in rural areas must be more intensive. The importance of involving the community as a major supporter in development in Indonesia. This shows the change in the development paradigm to empowering the poor who directly manage their businesses. Along with the Joint Business Group (KUBE) meeting in Padang LawasUtara Regency. Through the Joint Business Group (KUBE) the community is empowered to support the economy channeled through the Social Service North Padang Lawas Regency, North Sumatra Province. The problem in this study was: How to empower the community economy through the Business Group (KUBE) in North Padang Lawas Regency. Regarding the objectives to be achieved in this study are: to study the Forms of the Implementation of Poor Economic Empowerment through Joint Business Groups (KUBE) in North Padang Lawas District, North Sumatra Province. This research includes qualitative research. The research conducted in this study is a field research with a descriptive method or approach. Descriptive research is a research method that addresses existing phenomena, which take place at this time or in the past. Descriptive research is intended to describe what situations or phenomena exist. The results of this study reveal that: The Economic Empowerment of the Poor through Joint Business Groups (KUBE) in the North Padang Lawas Regency is already underway with the concept of community economic empowerment in general, where members of the Joint Business Group (KUBE) are involved in various business activities. and the Office of Social Affairs accompanies, Monitoring and Evaluation in group business development. This success is measured by the principles of justice, equality, participation, appreciation for work ethic, please help (ta'awun)
PERKEMBANGAN WAKAF DI INDONESIA (POSTIVISASI HUKUM WAKAF) Ahmad Faisal
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 1 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Abstrak Indonesia adalah negara yang menganut sistem hukum Eropa Kontinental yang berlandaskan pada paradigma positivistik, Untuk mengetahui perjalanan hukum Islam di Indonesia, maka salah satunya dapat dilihat dari perkembangan positivisasi hukum Islam khususnya hukum wakaf dalam sistem ketatanegaraan di Indonesia. Saat ini wakaf belum dikelola secara optimal. Salah satu faktor yang mempengaruhinya adalah masih terbatasnya pemahaman masyarakat terhadap ibadah wakaf ini. Oleh karena itu perlu memberikan gambaran terhadap sejarah perkembangan zakat yang dikaji dari aspek hukum perwakafan yang undangkan maupun yang ditetapkan pemerintah. Penelitian ini merupakan penelitian kepustakaan (library research dengan pendekatan dari segi peraturan perundang-undangan dan ketentuan lain yang berlaku yang berkaitan dengan wakaf melalui studi kepustakaan.Penelitian ini menggunakan metode analisis data kualitatif yaitu yuridis normatif yang disajikan secara deskriptif. Pada masa pemerintah kolonial Belanda, peraturan wakaf yang dikeluarkan memiliki semangat untuk menertibkan administrasi tanah wakaf di bawah naungan bupati atau pejabat yang berwenang. Setelah Indonesia merdeka, keluarnya Undang-undang Republik Indonesia Nomor 5 Tahun 1960 tentang Agraria mengamanatkan bahwa perwakafan tanah milik dilindungi dan diatur dengan peraturan perundang-undangan. Amanat ini kemudian diwujudkan dalam bentuk Peraturan Pemerintah Nomor 28 Tahun 1977 tentang Perwakafan Tanah Milik. Positivisasi hukum perwakafan berlanjut dengan lahirnya lahir Intruksi Presiden Nomor 1 Tahun 1999 tentang Penyebarluasan Kompilasi Hukum Islam. Dari kedua produk hukum ini, terjadi pergeseran objek wakaf dari tanah milik meluas menjadi benda milik. Undang-Undang Nomor 41 Tahun 2004 tentang Wakaf lahir sebagai implikasi dinamika sosial yang berkembang beriringan dengan itu juga lahir fatwa DSN MUI yang turut memberi dukungan. Penambahan objek wakaf terutama uang menjadi harapan berkembangnya wakaf dan wujud perhatian pemerintah yang serius.
The ANALYSIS OF FACTORS THAT AFFECT STOCK PRICES IN CONSUMER GOODS INDUSTRIAL SECTOR COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII): ANALYSIS OF FACTORS THAT AFFECT STOCK PRICES IN CONSUMER GOODS INDUSTRIAL SECTOR COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Dhea Aulia Damayanti
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to analyze the effect of Earning Per Share (EPS) and Dividend Payout Ratio (DPR) on share prices in the consumer goods industry sector companies listed in the Jakarta Islamic Index (JII). There are 4 companies that are the objects of research. The writing method used was a quantitative research method, with the type of data used was secondary data in the form of annual financial statement data and stock prices, obtained from the official website of the Stock Exchange Indonesia (IDX). Technical data analysis conducted of classic assumption test includes; normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, then hypothesis testing includes; multiple linear regression test, coefficient of determination test (
FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PERBANKAN SYARIAH Alfian
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study was conducted to analyze the effect of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Costs and Operational Financing (BOPO), Inflation, and Bank Indonesia Syariah Certificates (SBIS) on the Liquidity of Islamic Banks. in Indonesia as proxied by the ratio of Financing to Deposit Ratio (FDR). This study uses monthly data, starting from January 2011 to December 2017. The data processing method used is the multiple linear regression analysis method. The results of the simultaneous regression test showed that TPF, CAR and NPF, BOPO, Inflation, and SBIS simultaneously had a significant effect on FDR. The results of the partial regression test found that the independent variables of TPF, NPF, and Inflation had a positive and partially significant effect on the dependent variable, namely FDR. Meanwhile, CAR, BOPO, and SBIS have a partially negative and significant effect on the dependent variable, namely FDR in Islamic Banking in Indonesia. The results of the regression test of the most dominant variable affecting FDR in Islamic Banking is SBIS. Based on the value of R square, it shows that the effect of the independent variable on FDR is 78.8%, so that the residual 21.2% is influenced by other variables outside this study.
PENGARUH RASIO CAPITAL, ASSET, EARNING DAN LIKUIDITAS TERHADAP PROFITABILITAS (ROA) PADA PT. BANK ACEH SYARIAH, Tbk. PERIODE 2011-2020 Annisa Suci Ramadhani; Imsar; Nurul Jannah
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to determine the effect of the ratio of capital, assets, earnings, liquidity on profitability (ROA) at PT. Aceh Sharia Bank. This study uses a quantitative approach with data sources from secondary data. This study uses a documentation study research method using data from financial balance reports, profit sharing distributions and financial ratios on a quarterly basis from 2011-2020 at PT. Bank Aceh Syariah, Tbk the analytical technique used is multiple linear regression test using SPSS 25.0 analysis tool. The results of this study indicate that partially (T test) the CAR variable has a positive and insignificant effect on Return On Assets (ROA) at PT. Bank Aceh Syariah, Tbk with a tcount of 1.224 and a significance probability value of 0.229. NPF has a positive and significant effect on Return On Assets (ROA) at PT. Bank Aceh Syariah, Tbk with a tcount of 3.255 and a significance probability value of 0.003. BOPO has a negative and significant effect on Return On Assets (ROA) at PT. Bank Aceh Syariah, Tbk with a tcount of -17,140 and a significance probability value of 0.000. And FDR has a negative and insignificant effect on Return On Assets (ROA) at PT. Bank Aceh Syariah, Tbk with a tcount of -0.407 and a significance probability value of 0.686. In this study, the more dominant variable that has an influence on the profitability of Return On Assets (ROA) is the NPF variable. And simultaneously the variables CAR, NPF, BOPO, FDR have a significant effect on Return On Assets (ROA) with a significant value of 0.000 and the Fcount value of 97.495 or greater than the Ftable value of 2.64. The value of the coefficient of determination is 91.8%.
TELAAH BIAYA DAN PENERIMAAN DARI SUDUT PANDANG EKONOMI SYARIAH Faisal Affandi
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

In essence, sharia economics is the application of sharia in various micro and macro economics activities. Talking about microeconomics, it will be in direct contact with the main issues analyzed in microeconomics theory namely, “how to use the available factors of production efficiently so that the prosperity of the people can be maximized”. Production has an important role in determining the standard of human life and the welfare of a nation. The purpose of this study is to analyze how the comparison of costs and revenues is seen from the point of view of conventional economics and sharia economics. This research is a library research whose data is through library sources and other references related to the development of costs and revenues in terms of conventional economics and sharia economics. The results of this study indicate that, (1) production costs seen from the point of view of sharia economics are all costs originating from halal sources and incurred by companies to obtain production factors that will be used to produce goods or services, (2) revenue is the receipt of producers from the sale of their production, (3) producer are assumed to always choose the level of output at which they can get the maximum total profit, (4) at the same cost, the amount of production in the profit sharing system is greater than the amount of production in the interest system, (5) production cost in a profit sharing system are more efficient and are able to encourage producers to produce at larger economies of scale
ANALISIS STRATEGI IMPLEMENTASI CORPORATE CULTURE BANK SUMUT CABANG SYARIAH SIBOLGA PADA MASA PANDEMI COVID-19 DALAM PERSPEKTIF ISLAM Ummi Kalsum; Muhammad Ramadhan; Nurul Jannah
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

In general, Corporate Culture is an opportunity to expand or form human resources with changes in attitudes and behavior such as beliefs, values, and norms that characterize the company which is followed by company members and is expected to align themselves with emerging and future obstacles. At Bank Sumut, the Sibolga Syariah Branch, there is a corporate culture with the BEST corporate values, vision, mission, and company motto based on an Islamic perspective. However, during this COVID-19 pandemic, there are several company values ​​that are less effective in their implementation as usual, namely Energetic, Friendly, High Integrity, and Safe. This study aims to identify the principles of corporate culture, corporate culture in an Islamic perspective, and strategies for implementing corporate culture during the COVID-19 pandemic at Bank Sumut Syariah Branch Sibolga. In this study, the researcher used a descriptive qualitative study technique. Data collection methods are using observation, interviews, and documentation. The results of the study conclude that the principle of corporate culture at Bank Sumut Syariah Branch Sibolga Sibolga is the first company values ​​which are abbreviated as BEST, vision, mission, and company motto. Second, the corporate culture at Bank Sumut Syariah Branch Sibolga is based on an Islamic perspective. Third, to overcome problems with several company values ​​that experienced obstacles during the covid-19 pandemic, the company made a design for the application of Bank Sumut Syariah Sibolga corporate culture during the covid-19 pandemic
ANALISIS HUKUM ISLAM TERHADAP PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) UNTUK KESEJAHTERAAN MASYARAKAT SEKITAR PERUSAHAAN PT. GOLD COIN SPECIALITIES KECAMATAN TANJUNG BINTANG LAMPUNG Munawaroh; Muhammad Iqbal Fasa; A. Khumaidi Ja’far
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

The company that implements corporate social responsibility (CSR) is one of them, PT. Gold Coin Specialities in Kec. Tanjung Bintang, South Lampung, where each company has activities to produce goods and services. In carrying out its activities, the company must have a sense of responsibility for the preservation of the environment and society. Besides getting benefits for the company itself, it can also provide welfare for the environment/community, this is related to Corporate Social Responsibility (CSR). The purpose of this study was to determine the analysis of Islamic law on the implementation of CSR for the welfare of the community around the company PT. Natural Fragrance. This study uses the method of field research or field research, the data in this study was carried out using primary data and secondary data. Data collection techniques used by interview, observation, and documentation. Based on the results of research on Corporate Social Responsibility in the perspective of Islamic Law at PT. Gold Coin Specialities Tanjung Bintang, South Lampung, is not in accordance with Islamic law because the company is not responsible for implementing CSR in addition to not being implemented optimally, there is also a lack of transparency or openness between the company and the surrounding community. This company does not carry out the obligations that Islamic law calls obligatory because the company only provides sacks and drums waste, where the waste will be sold and the proceeds from the sale of the waste will be managed by youth organizations for the benefit of the community around the company, blood donors are routinely carried out by employees. , repairing roads around the company, and cleaning up the environment around the company.
KONSTRUKSI HUKUM PROGRESIF; URGENSINYA DALAM PENYELESAIAN SENGKETA EKONOMI SYARI’AH Salasti Faridatun Hasanah; A. Kumedi Ja’far; M. Iqbal Fasa
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Dutch colonialism made Indonesia embrace the legal positivism system. Legal positivism views the law as a a fixed, logical and closed system. The written law is so exalted and does not allow contextual interpretation. The truth that is believed is the truth that can be proven (pragmatic). Along with the development of the era, which is marked by the increasingly complex problems that arise, including sharia economics, it cannot be solved with a positivistic paradigm. The law must develop along with the development of problems in society in order to create the ideals of justice. with similar thought, satjipto rahardjo then sparked his progressive legal concept which places humans and humanity as the main discourse or primus in the discussion and enforcement of law and formulated an adagium "law is for human, not human for law". The progressive law that place "law for humans" and "substantive justice" are in line with the goals of as-Shari'a in creating law, namely for the maslahah. Thus, the use of a progressive legal paradigm in resolving sharia economic disputes is appropriate. The urgency of progressive law itself in resolving sharia economic disputes, including: as a new paradigm of legal discovery, reconstructing the role of judges who are passive to active, and supporting mediation as an alternative dispute resolution in sharia economic disputes.

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