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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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PENGARUH UTANG JANGKA PENDEK DAN UTANG JANGKA PANJANG TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH INDONESIA TAHUN 2016-2020 Fira Gustira; Mellya Embun Baining; Novi Mubyarto
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): 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 whether there is an influence between short-term debt and long-term debt on profitability at Indonesian Islamic Commercial Banks in 2016-2020. The population in this study is all Indonesian Islamic Commercial Banks. The data used is secondary data taken from the Financial Services Authority (OJK) in 2016-2020. The population in this study used the purposive sampling method at Indonesian Islamic Commercial Banks during the 2016-2020 period and based on predetermined criteria. The analytical method used is the multiple linear regression analysis method with the Eviews 10.0 application tool.The results based on the t test show that partially short-term debt has a negative but significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020, and long-term debt variables have positive and insignificant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020. . Based on the F test simultaneously short-term debt and long-term debt have a positive and significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020.
PERKEMBANGAN USAHA SEPATU BUNUT SEBAGAI HOME INDUSTRY DI KECAMATAN KISARAN BARAT KABUPATEN ASAHAN Cyntia Amelia Siregar
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

One of the symbols of the Asahan Regency Range which is a typical souvenir of Asahan Regency is a bunut shoe. The word "Bunut" comes from the name of the village where the main production of these leather shoes is. The rubber plantation in Bunut village is run by PT. Uniroyal, famous in 1970. Therefore, this area cultivates the raw resources of rubber plantations, which are famous as the location for making leather shoes with the name "Bunut shoes", belonging to Cole Haan, an American citizen. To prevent individuals from wearing boots arbitrarily, the finished product is exported to America for sale and can only be used domestically by manufacturing employees who have certificates of ownership. The purpose of this study is to determine the changes that have occurred in the shoe industry throughout its history. The library technique was used by the author to compose this essay. Bunut shoes are a new style for the community that is allowed to be worn by all circles of society without any additional distinction between groups. Until now, the emergence of Bunut shoes can change the economic status of the craftsmen.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESEJAHTERAAN MASYARAKAT DI DESA RANTAU KEMBANG KABUPATEN TEBO TAHUN 2018 – 2020 Titik Winarsih; M. Subhan; Titin Agustin Nengsih
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

The purpose of this study was to identify the factors that affect the welfare of the people of Rantau Kembang Desa Kab. Tebo Year 2018-2020. This type of research is quantitative using primary and secondary data sources. The population in this study came from Rantau Kembang Village, Kab. tebo. The sampling model in this study uses non-probability sampling. The results of the analysis, the financial management accountability variable shows a significance level of 0.049 which affects the welfare of the community, the significance level for village policies is 0.283. It does not affect the welfare of society. The level of significance for rural institutions is 0.450, which does not affect people's welfare. Community welfare is influenced by the accountability of financial management, village policies and village institutions with a significance level of 0.038.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAMBI Eva Futri; Novi Mubyarto; Efni Anita
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): 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 whether there is an effect between local revenue and general allocation funds on capital expenditures in regencies / cities in Jambi Province. The population in this study were all regencies/cities in the Jambi Province. The data used is secondary data taken from reports on the Realization of District / City Orchids in Jambi Province from 2017 to 2019. The sample in this study is 11 regions in districts and cities in Jambi Province, so the number of data tested for 3 years is 33 data. . The data analysis technique used in this research is Multiple Linear Analysis. The results showed that partially local revenue has an effect on capital expenditure while general allocation funds have no effect on capital expenditure. This study also shows that simultaneously local revenue and general allocation funds have an effect on capital expenditure.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH PADA USAHA DAGANG ANAS FASHION Desi Aulia Sari; Addiarahman; Khairiyani
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This research is entitled "Application of Financial Accounting Standards for Micro, Small, and Medium Entities in Anas Fashion Trading Business." The purposes of this study are (1) to determine the condition of Anas Fashion's financial statements before applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). (2) To find out whether the Anas Fashion Trading Business has implemented the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). While the research method used by researchers is a qualitative approach. The results of this study are: (1) The condition of the financial statements applied by the business with Anas Fashion is carried out using 2 stages of recording. The first stage is recording daily buying and selling transactions in the agenda book and the second stage is recording year-end reports in the form of operating income statements and cash flow statements. From the method of recording the financial statements, it is known that sales of Anas Fashion in the January-December 2021 period are very volatile, with the highest sales occurring in April, which amounted to Rp. 62,586,000. While the lowest sales occurred in May and June, which amounted to Rp. 18,250,000. Meanwhile, Anas Fashion's income from fashion sales is approximately 360 million per year 2021, and costs for employee salaries are 14.4 million per month, or 172.8 million per year. Meanwhile, other expenses reached 1.3 million per month or 15.6 million per year. Meanwhile, for net profit, the owner of Anas Fashion estimates the amount of profit received is around 9 million per month, or 108 million per year. (2) Anas Fashion's trading business has not yet fully implemented the MSME Standard Statement in recording financial report activities as specified in SAKEMKM. Of the 5 minimum standards set, namely profit and loss statements, statements of financial position, reports of changes in capital, cash flow statements and notes to financial statements. Anas Fashion only records 2 financial statements, namely the income statement and cash flow statement. However, in the process, Anas Fashion has carried out the journal entry stage, although it does not record the ledger. If Anas Fashion applies SAKEMKM in its financial reports, then Anas Fashion must perform two stages of recording, namely holding the recording of transactions in journals and ledgers. Then the stage of recording financial statements in the form of cash flow statements, statements of financial position, income statements, reports of changes in capital and notes to financial statements.
PENTINGNYA LINGKUNGAN KELUARGA DALAM PENGEMBANGAN KEWIRAUSAHAAN ISLAM Khairul Hasanah
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

For Muslims, entrepreneurship is a part of the process of seeking Allah SWT's pleasure in order to have good fortune in this life and the next. The literature review in this research aims to learn more about the function of family in character development and entrepreneurial interest. To thrive in entrepreneurship, a person's individuality and distinct motives are required. One's family may have an impact on all of one's business ambitions. This first educational setting can also give entrepreneurship information and abilities. It would be fantastic if the parents received it as well.
ANALISIS PENDAPATAN SUPIR ANGKUTAN UMUM SEBELUM DAN DIMASA PANDEMI COVID-19 DITINJAU DARI PERSFEKTIF EKONOMI ISLAM (Studi Kasus Supir Angkutan Umum Di Kecamatan Panyabungan Kabupaten Mandailing Natal) Mutiah Salsabila; Nurbaiti; Mawaddah Irham
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

The income of public transport drivers is included in the Ujrah (Reward) method. This study aims to determine the income of public transport drivers before and during the Covid-19 pandemic and to determine the income of public transport drivers before and during the pandemic in terms of an Islamic economic perspective. The research method used is a qualitative method. Data collection techniques with the method of observation, interviews and documentation. The results of this study concluded that the income of public transport drivers during the Covid-19 pandemic in Panyabungan District decreased from before due to a decrease in the number of passengers due to government policies such as social distancing, lockdown, school holidays, offices and also calls to minimize leaving the house during the pandemic. Covid-19. The income of public transportation drivers in Panyabungan District before and during the Covid-19 pandemic in terms of the Islamic economic perspective is included in the Ujrah method because public transportation provides services to other people in need and then gets ujrah in the form of rental fees or paid for using these services. The decline in the income of public transport drivers in the District during the Covid-19 pandemic from before could threaten a person's monotheism because poverty can bring it closer to kufr, therefore public transport drivers must continue to work and always be grateful to Allah and do not forget to try to increase income from other things. of course income in accordance with Islamic law itself.
ANALISIS PERKEMBANGAN USAHA PENERIMA BANTUAN PRODUKTIF USAHA MIKRO (BPUM) PERSPEKTIFEKONOMI ISLAM (STUDI KASUS KECAMATAN PANYABUNGAN KABUPATEN MANDAILING NATAL) Nurul Hidayah Nst; Imsar; Atika
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Business development of Micro Business Productive Assistance Recipients (BPUM), The research method used is a qualitative method. Data collection techniques using observation, interviews and documentation methods are conducting direct interviews with SME actors who receive Micro Business Productive Assistance (BPUM) in Panyabungan District. The results of this study can be concluded that the Productive Micro Business Assistance (BPUM) in Panyabungan District according to its provisions is used for additional business capital so that SME businesses can survive and thrive in the midst of the Covid-19 Pandemic, but in fact in Panyabungan District the SMEs who receive the funds have not fully used these funds for additional business capital due to various factors, the funds obtained were Rp. 2,400,000 channeled through Bank Rakyat Indonesia (BRI) to the beneficiary's account. This Micro Business Productive Assistance (BPUM), in Islamic economics is known as Hibah, which is a voluntary gift to improve oneself to Allah without expecting anything in return. Grants are a form of mutual assistance in the virtue of good fellow human beings and have positive values, and as a fund leader (BPUM) it is his responsibility for the welfare of his community.
IMPLEMENTASI AKAD IJARAH MUNTAHIYAH BITTAMLIK PADA PRODUK PEMBIAYAAN PT. BANK MUAMALAT INDONESIA, Tbk KANTOR CABANG BINJAI Devy Asmita; Khairani Sakdiah; Anjur Perkasa Alam
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study focuses on the discussion of the form of the contract used, the clauses offered, the procedure for implementing the financing, the financing process as well as the public's interest in financing the Ijarah Muntahiyah Bittamlik contract at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office. The research method used in this study is a descriptive qualitative research method with an empirical approach. Informants in this study were employees of PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office deemed able to provide information related to the implementation of the Ijarah Muntahiyah Bittamlik contract. In this study, researchers used a collection technique, namely by means of observation, interviews, and documentation. Data analysis in this study consisted of data reduction, triangulation and conclusion drawing. The results of the study explain that the form of the Ijarah Muntahiyah Bittamlik contract is an underhand deed, meaning that the agreement is made only between the bank and the customer without asking for help from the authorized official, in this case a notary. In the Ijarah Muntahiyah Bittamlik contract financing agreement at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office has several choices of contract forms that can be used, including standard agreements, named contracts, principal contracts, accessory contracts and maturity contracts. The implementation of the Ijarah Muntahiyah Bittamlik transaction is based on the transfer of benefits (use rights), not ownership transfers (property rights). So basically the principle of Ijarah Muntahiyah Bittamlik is the same as the principle of buying and selling, but the difference lies in the object of the transaction. When in buying and selling the object of transaction is goods, while in ijarah the object of transaction is goods or services. Ijarah Muntahiyah Bittamlik financing product at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office is in great demand by the Muslim community today because this contract is very profitable for the customer because the goods being leased will become the property of the lessee.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA ZAKAT DALAM MENINGKATKAN KEMAMPUAN MASYARAKAT BERTAHAN HIDUP PADA MASA PANDEMI COVID-19 (STUDI PADA BAZNAS PROVINSI SUMATERA UTARA) Nurul Wafiq Azizah Nasution; Azhari Akmal Tarigan; Muhammad Syahbudi
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): 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 find out how effective the management of zakat funds is in improving people's ability to survive during the Covid-19 pandemic, and the efforts made to increase the effectiveness of zakat fund management during the Covid-19 pandemic. The research methodology used is qualitative research. The data collection technique used the interview and documentation method, namely conducting direct interviews with staff at BAZNAS North Sumatra Province and several mustahik who received zakat during the Covid-19 pandemic, then documenting the data obtained. The results of this study can be concluded that the management of zakat funds in BAZNAS of North Sumatra Province during the Covid-19 pandemic can be said to be effective, especially in terms of distribution, many people find it difficult to meet their basic needs because they are affected by the Covid pandemic and feel helped by the distribution of zakat funds. BAZNAS, North Sumatra Province, is one of the zakat institutions that plays a role in overcoming Covid-19 through the distribution of zakat from various programs, namely the North Sumatra Care Program, Healthy North Sumatra Development, Smart North Sumatra Development, prosperous North Sumatra Development, Taqwa North Sumatra Development Program, and we take care of Kyai. But in terms of collection, it is still not optimal where the amount of zakat realization is still far from its great potential, this is because there are still many Muslim communities who do not have the awareness to pay zakat in BAZNAS, North Sumatra Province.

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