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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 PENYALURAN DANA ZAKAT PRODUKTIF DAN PEMBINAAN SUMBER DAYA INSANI TERHADAP KESEJAHTERAAN MUSTAHIK UMKM PADA MASA PANDEMI COVID-19 DI LAZISMU KOTA MEDAN Yuspita Sari; Muhammad Yafiz; Rahmat Daim Harahap
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 the Effect of Productive Zakat Fund Distribution and Human Resource Development on the Welfare of MSME Mustahik During the Covid-19 Pandemic. The research methodology used is Quantitative Research. Data collection techniques using questionnaires, the population in this study amounted to 78 people, the data obtained from the number of mustahik who received productive zakat funds at LAZISMU Medan City, the sample in this study amounted to 78 beneficiaries, using saturated sampling, this study used analytical techniques multiple linear regression. The results showed that the Variable Distribution of Productive Zakat Funds had a strong effect on Mustahik's Welfare. This can be seen from the t arithmetic value of 4.454 > t table of 1.992 with a significance value of 0.001 < 0.05. So that it proves that H1 is accepted. The Human Resource Development Variable has an effect on Mustahik's Welfare. This can be seen from the t-count value of 3.578> t-table of 1.992 with a significance value of 0.005 <0.05. So that it proves that H2 is accepted. Variables of Distribution of Productive Zakat Funds and Human Resources Development have a simultaneous effect on Mustahik's Welfare. This can be seen from the calculated F value of 6.686> F table of 3.12 with a significance value of 0.002 <0.05. Thus proving that H3 is accepted. The coefficient of determination test shows that the distribution of productive zakat funds and human resource development (independent variable) has an effect on Mustahik's Welfare (dependent variable) of 65.1%.
ANALISIS DAMPAK PEMANFAATAN SUMBER DAYA INSANI DALAM MENDUKUNG GREEN ECONOMY (Studi Kasus Wisata Waduk Jeulikat Kota Lhokseumawe) Cindy Silfana; Muhammad Ridwan; Annio Indah Lestari Nasution
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 examines, 1) how is the impact of the use of human resources on the community in Jeulikat Reservoir tourism and 2) what is the perception of Acehnese Muslims in supporting the Green Economy in Jeulikat Reservoir tourism, Lhokseumawe City?. This research uses a qualitative descriptive research type. The type of method used in this research is a case study, by analyzing and describing the data in the form of questions related to the use of human resources as a green economy in the city of Lhokseumawe. The informants who became the research subjects in this study were 2 people, namely tourism managers and the community. The results showed that the impact of the use of human resources on the community in Jeulikat Reservoir tourism, Lhokseumawe City had a positive or negative impact. Positive impacts: 1) provide a large enough job opportunity for the local community, 2) increase in community income, 3) since the existence of this tourist attraction, the gampong has a Gampong Original Income (PAG) which increases every year. The negative impact is that part of the community's land that was previously used for farming activities for the residents, has now been used as land for reservoir expansion, as a result, some community activities have stopped because the reservoir no longer functions as an irrigation channel. Meanwhile, the perception of Acehnese Muslims in supporting the Green Economy in Jeulikat Reservoir tourism in Lhokseumawe City is actually reflected in the opinions, desires, hopes and responses of the community on development activities in the area they live in.
PERAN PEMERINTAH DAERAH DALAM RANGKA PENGEMBANGAN EKONOMI KREATIF PADA SEKTOR KERAJINAN DI KABUPATEN BATU BARA (STUDI KASUS KERAJINAN TENUN SONGKET DI KECAMATAN TALAWI KABUPATEN BATU BARA) Putri Kesuma Wardani
EKSYA : Jurnal Ekonomi Syariah Vol 3 No 1 (2022): 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.v3i1.922

Abstract

This study aims to find out what are the obstaces and the roe (efforts) of the oca government in deveoping the creative economy in the handicraft sector in Batu Bara Regency. The oca government as the panner's roe is to design and form interactions in a process towards the goas to be achieved, one of which is the deveopment of the creative economy in the craft sector, especially in the Coal Songket Weaving craft. Creative Economy (Creative Industry) is a new economic concept that relies on ideas, ideas, or creativity from human resources as the main production factor in economic activity. Songket woven fabric is one of the cultural products of the community and is a superior craft product in Batu Bara Regency. This research method uses a quaitative approach with data collection techniques, namely primary data by interviewing informants consisting of Regiona Apparatus Organizations, Historian, and Coa Songket Weaving Craftsmen. Whieh secondary data is obtained by citing sources from the Qur'an, several government documents, books, journals, other written media and websites. The results of this study indicate that in the context of developing the creative economy in the craft sector in Batu Bara Regency, especially in the Coa Songket Weaving craft, the government is experiencing obstacles, namely because of the high price of songket so that it has an impact on its marketing, there are human resources who are less trained to be more creative and creative. innovative. On the other hand, the local government is directly invoved in the deveopment of handicrafts in Batu Bara Regency. oca governments have roles as facilitators, coordinators, and assist in marketing through promotions.
HUBUNGAN HUKUM DENGAN KEKUASAAN DALAM PENGELOLAAN ZAKAT DI INDONESIA Ahmad Faisal
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v3i2.1020

Abstract

The existence of amil as zakat collectors shows the need for the role of power in the management of zakat in Indonesia. Freedom to carry out religious obligations for its adherents in Indonesia does not necessarily release the government's responsibility in managing zakat so that the government then makes positive legal regulations related to zakat. In the perspective of legal philosophy, these rules must be obeyed because they are made by authorities that are coercive and contain sanctions if someone violates them. Starting from this, the author wants to see how the legal relationship with power in the management of zakat in Indonesia. This research is a normative juridical research that uses library materials as a source of study. Data obtained by collecting data through literature study. The positive zakat law made by the authorities in the management of zakat in Indonesia is useful for Muslims in carrying out their religious obligations so that the objectives of the zakat law sharia can be achieved. The law of zakat, which was originally a living law in the life of Indonesian society, is useful for the authorities or government in achieving the goals of their government. In essence, the legal principles of zakat originating from Allah SWT cannot be upheld without the power and authority to manage zakat without legal rules as well as a form of tyranny for the Indonesian people. In the management of zakat in Indonesia, the expected pattern of legal and power relations is that the ruler must comply with applicable laws and even be expected to complement each other in accordance with their respective functions so that the goals of power in Indonesia and law can be achieved, namely for human happiness.
EFEKTIVITAS LABELISASI HALAL USAHA KIPANG DITINJAU DARI EKONOMI ISLAM (STUDI KASUS USAHA KIPANG DIAN KELURAHAN PANYABUNGAN II) Siti Kholijah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v2i1.1078

Abstract

This study aims to find out how the Effectiveness of the Halal Label for Kipang Dian Business Products and how the Islamic Economic Review is on the halal labeling of Kipang Dian businesses. The data collection technique carried out by the author is by interviewing the owner of the Kipang Dian Business and observations made on retail traders and consumers, as well as the addition of reading books and also other sources related to the research title. Furthermore, the results of the study were analyzed through a descriptive analysis method which described how the level of effectiveness of Halal Labeling for Kipang Dian Business Products and how the Islamic Economic Review of Kipang Dian's business halal labeling. The data used in this study are primary data and secondary data with research subjects consisting of business owners, employees, traders and consumers. The results showed that the effectiveness of the Halal Label for Kipang Dian Products was influenced by 4 factors, namely product, price, location and promotion. Based on the results of the study, the use of halal labeling on Kipang Dian is very beneficial for Kipang Dian owners themselves as well as for traders/agents because the existence of a halal label on Kipang Dian can increase consumer trust and satisfaction in Kipang Dian than other kipang which do not there is a halal label. From an Islamic economic point of view, the use of halal labeling on kipang dian businesses can provide economic benefits for business actors, consumers and the government. It also provides opportunities for entrepreneurs that are much better and more widely open and are products that comply with halal in accordance with Islamic law.
PENGARUH KEBUTUHAN, PELAYANAN DAN JAMINAN TERHADAP PEMANFAATAN JASA PERMODALAN DI KECAMATAN NAGA JUANG Siti Kholijah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v2i2.1079

Abstract

This study aims to determine the effect of the needs factor, guarantee factor and service factor on the community in utilizing the Mekaar Program Civil National Capital Service (PNM) in Sayur Matua Village, Naga Juang District. The population in this study were all residents who received funding from the Mekaar Program Civil National Capital (PNM) in Sayur Matua Village, Naga Juang District, as many as 121 customers with a sample of 55 respondents. The data collection technique for this research was a questionnaire which was tested for validity and reliability. Data analysis techniques using multiple linear regression, classical assumption test, t test, F test and the coefficient of determination. The magnitude of the influence of the need on public interest in utilizing the Mekaar Program Civil National Capital Services (PNM) is 0.236 or 23.6%, the magnitude of the collateral effect on public interest in utilizing the Mekaar Program Civilian National Capital Services (PNM) is 0.366 or 36.6%, and the magnitude of the influence of the service on public interest in utilizing the Mekaar Program's Civil National Capital Service (PNM) is 0.433 or 43.3%. While the results of the F test show that the significance value is 0.000 <0.05 and the calculated f value is 257.020 > f table 2.79, it can be concluded that the variables of needs, guarantees and services have a significant effect simultaneously on people's interest in utilizing the Civil National Capital Services (PNM ) Mekaar Program. obtained an R square value of 0.938 or 93.8%. This shows that the variables of needs, guarantees and services have an effect of 93.8% on people's interest in utilizing the Mekaar Program's Civil National Capital Services (PNM), while the remaining 6.2% is influenced by other variables or factors outside of research.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN TERHADAP KEPERCAYAAN MUZAKKI (STUDI KASUS PENGELOLAAN, FILANTROPI BADAN AMIL ZAKAT BMH KOTA JAMBI) Nuri Alam Siregar; Eja Armaz Hardi; Marissa Putriana
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.v4i1.1130

Abstract

The research in this writing aims to discuss the effect of accountability and transparency of financial reporting on muzakki's trust in the Baitul Mal Hidayatulloh case study, in writing using quantitative research methods according to Sarmanu (2017) this method is to test the truth or falsity of a theory, to collect and analyze data by going through steps such as; observation, interviews, questionnaires and documentation. then the data collected is tested data. the results of this study indicate that; (1) the transparency of financial reports has a significant effect on the muzakki's trust in paying zakat in baitul maal Hidayatulloh. (2) accountability and transparency of financial reports together have an influence on the muzakki's trust in paying zakat in baitu maal hidayatullah. (3) financial openness a Social institutions are a must in this digital world, both in the form of print out laboratories or reports on the web and other digital media, because it creates strong confidence for benefactors that funds are properly managed.
PENERAPAN AKAD MURABAHAH PADA PEMBIAYAAN MURABAHAH EMAS LOGAM MULIA DI PEGADAIAN SYARIAH MANDAILING NATAL Jureid
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v3i2.1146

Abstract

This study aims to determine how the implementation of the Murabahah contracts in the financing of MULIA Metal Gold for Perpetual Investment in the Sharia Pawnshop of Mandailing Natal. The method used in this research is a qualitative descriptive method, which describes how the application of the financing contract is intended. The results of this study conclude that the MULIA financing contract at Panyabungan Syariah Pawnshop in carrying out its operational mechanism uses two contracts, namely the murabahah contract and the rahn contract. Where in the two contracts, the customer is required to pay an advance for commodity goods (precious metal gold) which will be used as collateral (marhun) and the determination of fines for late installment payments. This is usually done in business, due to the prudence of the Pawnshop in facing the risk of not being paid by the customer (default). Because considering the goods that are used as the object of the contract, are goods that have high economic value, namely gold, precious metals
ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA TRANSAKSI MURABAHAH BERDASARKAN PSAK 102 DI BMT MUSLIMAH MASYITHAH KOTA JAMBI Siska Jannah
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.v4i1.1148

Abstract

This study aims 1.To find out how the murabahah financing mechanism is at BMT Muslimah Masyithah Jambi City and 2. To analyze how the recognition, measurement, presentation, and disclosure of murabahah transactions are based on PSAK 102 at BMT Muslimah Masyithah Jambi City. This thesis uses qualitative research methods with research data obtained through interviews and documentation by taking sources from the manager and treasurer of BMT Muslimah Masyithah Jambi City. The data analysis used in this research is descriptive qualitative technique. The results of this study indicate that the Murabahah practice carried out by BMT with a pure murabahah and murabahah bil wakalah system is in accordance with the Shari'a. BMT in implementing murabahah bil wakalah, murabahah contracts and wakalah contracts are carried out separately. Murabahah accounting treatment carried out by BMT Muslimah Masyithah Jambi City is only a small part that is in accordance with PSAK Number 102. However, there are some things that are not in accordance with PSAK Number 102, namely the practice of BMT Muslimah Masyithah Jambi City does not record any journal or there is no related accounting treatment wakalah contracts, advances, and supplies/assets of murabahah, presentation of murabahah receivables is not in accordance with PSAK 102, and presentation of financial statements is not fully in accordance with PSAK Number 102.
THE EFFECT OF EXECUTIVE CHARACTERISTICS, CONSTITUTIONAL OWNERSHIP, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE IN COAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD Melita Yuniza; Sucipto; Agustina Mutia
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.v4i1.1149

Abstract

This study aims to determine the influence of executive, constitutional ownership, profitability, and leverage against tax avoidance in the enterprise sub-sector coal, which memiliki owns shares sharia listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling. 11 coal sub-sector companies were sampled in the study during the 2015-2020 period. This research is a quantitative study using secondary data. The analysis technique in this research is panel data analysis. The results of this study indicate that the characteristics of the Executive, Constitutional Ownership, and Return on Assets affect Tax Avoidance. At the same time, the Debt to Equity Ratio does not affect Tax Avoidance.

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