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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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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.
STRATEGI PENGEMBANGAN EKOWISATA BERBASIS EKONOMI LOKAL STUDI KASUS AEK SIJORNI KEC. SAYUR MATINGGI TAPANULI SELATAN SUMATERA UTARA Astri Hardina Amelia; Muhammad Arif; Muhammad Ikhsan Harahap
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.v4i1.1435

Abstract

The purpose of this research is to examine or find out the strength of the local economy and the strategies that encourage the development of Aek Sijorni's ecotourism potential. This research uses a qualitative approach method. The type of data used in this research is primary and secondary data. Data collection techniques through interviews, documentation. The informant in this research was Arif Firmansyah as Chair of the Tourism Awareness Group (Pokdarwis) of Aek Sijorni Tourism Village. The data analysis techniques used in this research are data reduction, data presentation and drawing qualitative descriptive conclusions. The research results stated that the Aek Sijorni Tourism Village had gone through planning management. The strength of the local economy in the Aek Sijorni Tourism Village, the community carries out economic activities by opening stalls, tourist rides, travel agencies and so on. A strategy that can encourage Aek Sijorni's ecotourism potential is to use a planning approach. The first is planning to develop facilities and infrastructure such as building access to tourist attractions, building new outbound rides, and other supporting facilities. The two human resource institutional plans for this program improve the quality of human resources. The program is held regularly in the form of Pokdarwis training. Third, with tourism marketing planning so that it is known to the wider community.
FAKTOR-FAKTOR SANTRI MUSTHAFAWIYAH LEBIH MEMILIH BANK KONVENSIONAL DARIPADA BANK SYARIAH Siti Kholijah
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.v4i1.1554

Abstract

Banking according to Law No. 10 of 1998 concerning amendments to Law No. 7 of 1992 concerning banking, is a business entity that collects funds from the public in the form of deposits and distributes them to the public in the form of credit and or other forms in order to improve the lives of many people. since 1992 Indonesia has adopted two banking systems, namely conventional and sharia banking systems. In Islam it is clearly stated that Allah SWT has forbidden usury. On this basis, it is not allowed to transact using Conventional Banks because it clearly contains usury. Some scholars have also forbidden to make transactions using Conventional Banks because it is clearly seen to contain usury. This research uses the type of field research (Field Research) which is carried out directly by researchers by going into the field to interview students and teachers who are in the Musthafawiyah Purba Baru Islamic boarding school. The problem discussed is the factor that students prefer to use Conventional Banks rather than Islamic Banks. Some of the factors that influence students to make transactions using Conventional Banks are: location, service, family, self-concept, and reference group factors. From the above factors, there are several factors that can be seen to cause an exhaustion for families to send their children's school fees. Thus it can be said that if an action can cause fatigue for someone then it is permissible to take other actions that do not cause fatigue. But it would be better if parents and students use Sharia Banks to conduct transactions to avoid usury.
SISTEM OPERASIONAL LEMBAGA KEUANGAN SYARIAH DAN KONTRIBUSINYA TERHADAP PEMBERDAYAAN UMAT Silvia, Sindy Wahyu; Eko Arief Cahyono; Indri Putri Pratiwi
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 2 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This article examines the implementation of the operational systems of Islamic Financial Institutions (LKS) and their contribution to enhancing community empowerment. LKS represents an alternative financial system based on Sharia principles, including the prohibition of usury (riba), uncertainty (gharar), and speculation (maisir). This study employs a qualitative approach, utilizing a literature review method to analyze various scholarly sources and official documents. The findings indicate that LKS carries out fund collection and distribution through Sharia-compliant contract schemes such as mudharabah, musyarakah, murabahah, ijarah, salam. These operations are supervised by the Sharia Supervisory Board (DPS), the Financial Services Authority (OJK), and the National Sharia Council – Indonesian Ulema Council (DSN-MUI) to ensure full compliance with Islamic principles. Furthermore, LKS integrates Sharia-based financial technology (fintech) to promote inclusive financial services and innovation. From a social perspective, LKS plays a significant role in supporting micro, small, and medium enterprises (MSMEs), providing Sharia-compliant financing, managing Islamic social funds—such as zakat, infak, sedekah, and waqf—productively, and enhancing public awareness of Islamic financeThese findings confirm that LKS serves not only as a financial intermediary but also as a catalyst for community empowerment, contributing to the development of a just and sustainable economic system.
ANALISIS FILOSOFIS PEMIKIRAN EKONOMI AL-GHAZALI TENTANG KESEIMBANGAN (MIZAN) DAN KONTRIBUSINYA TERHADAP PERDEBATAN EKONOMI GLOBAL Nurlaili Rismawati Matondang; Sarmiana Batubara
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 2 (2025): 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 philosophically explore the concept of balance (mizan) in Al-Ghazali's economic thought, linking it to the structure of maslahah, maqasid al-shari'ah, morality, and social order, and analyze its contribution to contemporary global economic debates, particularly regarding inequality, economic crises, and equitable sustainable development. This study uses a qualitative descriptive-philosophical approach based on literature studies. The analysis is conducted using a hermeneutic and comparative approach to interpret the concept of mizan in Al-Ghazali's works, compare it with the modern global economic paradigm, and examine the relevance of this thought in the contemporary economic context. This study shows that Al-Ghazali's concept of mizan operates at three levels: individual, institutional, and state. At the individual level, mizan prioritizes balance in consumption, work, and market morals. At the institutional level, this concept is applied in markets and ethical financial institutions. At the state level, mizan includes public policies that focus on the equitable distribution of wealth and the management of public finances for the common good. Al-Ghazali's thought offers a critique of neoliberal economics and consumerism and proposes alternatives for a more ethical, sustainable economy. The implication of this research is that Al-Ghazali's economic thought makes a significant contribution to the development of a more just and sustainable global economic theory. The concept of mizan can be the basis for formulating economic policies that focus not only on material growth but also on social and spiritual well-being. The application of mizan principles in economic policy can reduce social inequality, support sustainable development, and create a more inclusive and equitable economic system.
KEADILAN EKONOMI ISLAM DI TENGAH DISRUPSI DIGITAL: REFLEKSI PEMIKIRAN IBNU TAIMIYAH Nurhidayani Pulungan; Sarmiana Batubara
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 2 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Abstract This study aims to analyze Ibn Taymiyyah's thoughts on Islamic economic justice and examine their relevance in the context of today's digital disruption. Furthermore, this study aims to provide recommendations for economic policies based on the principles of Islamic justice that can be applied to address the challenges of the digital economy. The approach used in this study is qualitative with literature analysis. Data were collected through a review of Ibn Taymiyyah's works, particularly those related to the concept of economic justice, as well as literature related to digital disruption and Islamic economics. The analytical method used is hermeneutic to interpret the messages in Ibn Taymiyyah's thoughts and compare them with developments in the digital economy. The results show that the principles of economic justice promoted by Ibn Taymiyyah are highly relevant for application in addressing the inequalities arising from digital disruption. The concepts of equitable wealth distribution, protection of individual rights, and transparency in economic transactions can serve as guidelines in designing more inclusive economic policies. Although Ibn Taymiyyah does not directly address digital disruption, the concepts proposed can be adapted to create balanced and equitable policies.
AKAD IJARAH DALAM BISNIS SYARIAH: ANALISIS KRITIS TERHADAP IMPLEMENTASI KONTEMPORER DALAM PERSPEKTIF MAQASID SYARIAH Fatimah Suhroh; Arbanur Rasyid
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 2 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Abstract This research aims to analyze the ijarah contract in sharia business, focusing on its contemporary implementation from the perspective of maqasid syariah, and evaluate its compliance with sharia principles such as justice, transparency, and economic sustainability. This research uses a normative qualitative method with a library research approach, where data is collected through documentation studies of relevant primary and secondary literature. The results of the study indicate that although the ijarah contract has a strong sharia basis and can be applied in various forms of transactions, contemporary practices such as sharia leasing and ijarah muntahiyah bi al-tamlik (IMBT) still face several problems. These include similarities with interest in conventional leasing, risk transfer to the lessee, and minimal transparency in the contract. The implication of this research is the importance of reformulation in modern ijarah practices, by emphasizing clear separation of contracts, transparency of costs, and fair risk sharing between the landlord and tenant, so that ijarah can function in accordance with maqasid syariah and contribute to sustainable economic development.

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