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<![CDATA[FAKTOR-FAKTOR KECURANGAN AKUNTANSI DI PEMERINTAH DAERAH DAN PERAN ETIKA ISLAM DALAM PENCEGAHANNYA ]]>
<![CDATA[Dani Kusumastuti]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 1 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i1.3445
<![CDATA[Purpose - Corruption in local government is becoming increasingly prevalent. This has become an irony amid the vigorous development in the era of regional autonomy. To deal with this problem, this study is aimed to identify the factors of fraud in the local governments of Indonesia and to investigate whether the application of Islamic ethic can prevent accounting fraud. Design/methodology/approach – To achieve this goal, this study collects and compares the results of various quantitative empirical studies in various local governments throughout Indonesia that have been carried out in the past three years (2015-2017). The data will be synthesized and conclusions drawn in this study to answer research questions. The data is obtained in journals traced in several electronic media such as digital libraries, internet or library journal collections. The keywords used for search are: factors, accounting fraud, fraud, prevention and local government. Findings – The results provide evidences that indicate that accounting fraud in local goverments of Indonesia is significantly influenced by factors explained in Fraud theory. It is also proved from empirical studies that the implementation of Islamic ethic is useful to prevent fraud within local goverments in Indonesia. Research limitations/implications –The result of the paper contribute to the literature in understanding of how to prevent accounting fraud especially within the local governments in Indonesia by developing approaches based on Islamic ethics. Originality/value – Findings are useful for policy makers and local goverments to handle accounting fraud cases and enhance their accounting fraud prevention system by applying Islamic ethics.]]>
<![CDATA[PERSAINGAN USAHA TIDAK SEHAT DI INDONESIA MENURUT HUKUM EKONOMI ISLAM DAN UNDANG-UNDANG NOMOR 5 TAHUN 1999 TENTANG LARANGAN MONOPOLI DAN PERSAINGAN USAHA TIDAK SEHAT ]]>
<![CDATA[Maya Darania]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 1 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i1.3446
<![CDATA[Pertumbuhan dunia usaha di Indonesia patut dibanggakan. Di berbagai sektor usaha telah menunjukkan perkembangan yang cukup pesat, baik sektor industri maupun jasa, sehingga pada gilirannya muncul persaingan yang seharusnya dipandang sebagai hal positif, dimana dengan adanya persaingan itu sendiri para pelaku usaha akan berlomba-lomba untuk terus memperbaiki produk ataupun jasa yang dihasilkan sehingga pelaku usaha terus menerus melakukan inovasi dan berupaya keras memberi produk atau jasa yang terbaik untuk para konsumen. Menurut hasil penelitian bahwa persaingan usaha menurut hukum ekonomi Islam merupakan kompetisi yang diperbolehkan, asalkan persaingan usaha itu dilaksanakan secara sehat, akan tetapi apabila persaingan usaha yang dilaksanakan itu bersifat monopolistik dalam rangka mengambil keuntungan, maka ekonomi Islam melarangnya. Hal ini disebabkan karena ekonomi Islam memberikan garisan bahwa persaingan usaha harus dilakukan secara sehat (fair play) dengan prinsip kejujuran (honesty), keterbukaan (transparancy), dan keadilan (justice). Sedangkan menurut Undang-Undang No. 5 Tahun 1999, persaingan usaha merupakan persaingan yang diperbolehkan, akan tetapi apabila persaingan antar pelaku usaha dalam menjalankan kegiatan produksi dan atau pemasaran barang dan atau jasa yang dilakukan dengan cara tidak jujur atau melawan hukum atau menghambat persaingan usaha, maka menurut ketentuan Pasal 17 ayat (1) Undang-Undang No. 5 Tahun 1999, persaingan usaha tersebut dilarang.]]>
<![CDATA[AL-‘UQŪD AL-MURAKKABAH SEBAGAI PROGRESIFITAS MAQĀŞID ASY-SYARĪ’AH DALAM SISTEM EKONOMI ISLAM ]]>
<![CDATA[Mawardi Mawardi]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 1 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i1.3447
<![CDATA[Al-‘UqÅ«d al-murakkabah is a contract development method which is currently practiced in almost all sharia financial institutions, banks or non-banks. Normatively, the development of al-‘uqÅ«d al-murakkabah has several methods that must establish their ability in sharia. However, normatively, there are many rules that must always be written as part of normative references. In this paper, al-'uqÅ«d-murakkabah is analyzed from the perspective of progressif of maqÄs}id asy-syarÄ«'ah, with the hope that it can be found the meeting point between sharia objectives and economic goals through the al-'uqu method al- murakkabah]]>
<![CDATA[IMPLEMENTASI MUSHÄ€RAKAH MUTANÄ€QIÅžAH WAL IJÄ€RAH DALAM PEMBIAYAAN HUNIAN SYARIAH PADA PT. BANK MUAMALAT INDONESIA CABANG PONOROGO ]]>
<![CDATA[Sarpini Sarpini]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 1 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i1.3448
<![CDATA[The price of a house that is increasingly expensive makes not everyone can afford it because home is one of the basic needs for everyone. Bank Muamalat Indonesia has a financing product for the home namely is financing musyÄrakah mutanÄqiÅŸah wal ijÄrah. This research is both a descriptive analysis, i.e. the author lays out all the data that includes data about the reasons to use the musyÄrakah mutanÄqiÅŸah wal ijÄrah in financing Residential Sharia in PT.Bank Muamalat Indonesia Branch Ponorogo. contract relationships and data on musyÄrakah mutanÄqiÅŸah and ijÄrah in financing Residential Sharia in PT.Bank Muamalat Indonesia Branch systematically Ponorogo, meticulous and factual with the deductive pattern i.e. a fringe theories or propositions that are common on musyÄrakah mutanÄqiÅŸah then do an analysis of the data concerning multi contract to acquire a specific conclusion.This research concluded that the reason Bank Muamalat Indonesia branch using contract Ponorogo musyÄrakah mutanÄqiÅŸah wal ijÄrah in financing the residence of Islamic Muamalat (PHSM) namely musyÄrakah mutanÄqiÅŸah wal ijÄrah is suitable for contract be used as an alternative solution in financing PHSM in Bank Muamalat Indonesia branch Ponorogo.Bank Muamalat Indonesia branch using contract Ponorogo musyÄrakah mutanÄqiÅŸah wal ijÄrah in financing the residence of Islamic Muamalat (PHSM) is reviewed from a multiple of contract that is allowed under Islamic law and does not include the category of the prohibition Hadith.The relationship contract musyÄrakah mutanÄqiÅŸah and ijÄrah in Islamic Muamalat Residential Financing (PHSM) in Bank Muamalat Indonesia branch Ponorogo i.e. Shirkat al-' Belong ' (shared ownership) and ijÄrah.]]>
<![CDATA[POLA INVESTASI TENAGA KERJA WANITA INDONESIA DI DESA SIKANCO KECAMATAN NUSAWUNGU KABUPATEN CILACAP ]]>
<![CDATA[Siti Ma’sumah]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 1 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i1.3449
<![CDATA[Islam teaches that husbands are obliged to provide for their families. But not a few women are just working after they get married to help the family's economy. Family background that is not capable of causing people not to have higher education. Low education makes people work in the informal sector with relatively low salaries. The low salary received is not enough to meet daily needs, especially the needs of clothing and shelter. This shortage triggered the wives to work abroad with high salaries even though they worked in the informal sector. This study aims to describe the investment pattern of Indonesian female workers in Sikanco Village, Nusawungu, Cilacap District. The results of this study concluded that the informants who invest in savings are many but over time their savings are used up to meet their daily needs. The majority of female workers do not invest in deposits, only one person has ever invested in deposits. However, as time went on after returning to Indonesia, the deposit was used up because migrant workers did not have income, so they used the deposit money to sufficient needs. There are no migrant workers who invest in shares. This is because of the ignorance of the migrant workers and their families about investing in shares. The majority of informants invest in property because it is in the investment village because more investment villages are chosen. Investment in collectibles such as motorbikes and cars is quite attractive to informants because it can be used as a means of transportation. The majority of respondents invest in gold, because in addition to investing in gold can be used as jewelry. Many female workers who were respondents in this study kept foreign currency, but it ran out over time. There are no respondents who invest in bonds, because of the unknown knowledge of migrant workers and their families regarding bonds.]]>
<![CDATA[PENGARUH PEMAHAMAN ETIKA BISNIS ISLAM TERHADAP MOTIVASI KERJA KARYAWAN DAN KUALITAS PELAYANAN KARYAWAN BANK MUAMALAT CABANG JAMBI ]]>
<![CDATA[Muhammad Andriyansyah Yudha Gusti Wibowo]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 1 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i1.3450
<![CDATA[Quality of service is very important in the business of financial services, including in it is a service business finance that is managed by sharia. One of the syariah financial institutions that do business financial services is Bank Muamalat Branch Jambi. Service quality is determined by many factors, two of which are an understanding of Islamic Business Ethics and Employee Work Motivation. This study examines the problems related to the influence of Understanding Islamic Business Ethics on Employee Motivation and Quality of Employee Services at Muamalat Bank Jambi Branch. The approach used is a quantitative approach by examining three variables, namely understanding Islamic business ethics, employee work motivation, and employee service quality.]]>
<![CDATA[RANCANG BANGUN PENGUATAN UMKM BERBASIS KULINER KHAS DAERAH MENUJU CIREBON HALAL TOURISM ]]>
<![CDATA[Agus Hasanudin]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 2 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i2.3451
<![CDATA[Rancang bangun penguatan UMUKM berbasis kuliner khas daerah menuju Cirebon Halal Tourism. Penelitian ini bertujuan untuk mengidentifikasi dan menyusun strategi penguatan UMKM berbasis kuliner khas Cirebon dalam mengembangkan Halal tourism sertamenyusun model penguatan UMKM berbasis kuliner khas Cirebon dalam mengembangkan Halal tourism. Data yang digunakan dalam penelitian ini adalah yang diperoleh secara langsung melalui Focus Group Discussion (FGD) dan wawancara dari para narasumber yang terlibat dalam penelitian, yaitu dinas UMKM Kabupaten dan Kota Cirebon, dinas pariwisata Kabupaten dan Kota Cirebon, Perhimpunan UMKM Kabupaten dan Kota Cirebon, serta perwakilan UMKM Kabupaten dan Kota Cirebon. Hasil SWOT dari penilaian responden terhadap faktor internal didapatkan total skor rata-rata IFE sebesar 1.929. Hal ini mengindikasikan bahwa posisi strategi internal UMKM kuliner khas daerah Cirebon berada pada kondisi lemahsedangkanhasil dari penilaian responden terhadap faktor eksternal UMKM kuliner khas Cirebon didapatkan total skor rata-rata EFE sebesar 3.149. Hal ini mengindikasikan bahwa posisi external pada kondisi banyak peluang. Analisis matriks IE dengan hasil skor dari Matriks IFE sebesar 1,929 dan skor Matriks EFE sebesar 3,149, sehingga apabila masing-masing skor dipetakan kedalam Matriks IE maka posisi UMKM kuliner khas daerah Cirebon berada pada kuadran III. memiliki makna bahwa posisi ini menandakan sebuah organisasi yang lemah namun sangat berpeluang.Rekomendasi strategi yang diberikan adalah Ubah Strategi, artinya organisasi disarankan untuk mengubah strategi sebelumnya.Sebab, strategi yang lama dikhawatirkan sulit untuk dapat menangkap peluang yang ada sekaligus memperbaiki kinerja organisasi.]]>
<![CDATA[PEMBERDAYAAN EKONOMI MASYARAKAT MUSLIM MELALUI KEGIATAN JAM’IYAH ARISAN DI DESA JATIBOGOR KECAMATAN SURADADI KABUPATEN TEGAL ]]>
<![CDATA[Akhris Fuadatis Sholikha]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 2 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i2.3452
<![CDATA[This study aims to examine the factors that influence the level of economic empowerment of Muslim communities through the activities of jam'iyah arisan. Where are the factors that influence the level of community empowerment, namely physical capital, human capital, social capital, empowerment actor groups (KPP) and empowerment. Samples were taken from female jam'iyah members in the village of Jatibogor. This research is a quantitative study using PLS (Partial Least Square) data analysis. The results showed that the empowerment actor group variables, physical capital, human capital, social capital, and empowerment had no effect on empowerment. KPP variables, physical capital, and human capital had no effect on social capital. KPP, physical capital, human capital, and social capital had no effect on empowerment.]]>
<![CDATA[PREFERENSI PERMODALAN PEDAGANG PASAR WAGE PURWOKERTO, PENGUATAN DESTINASI KEUANGAN DAN PERBANKAN SYARIAH VIS A VIS RENTENIR DI PASAR TRADISIONAL ]]>
<![CDATA[Dewi Laela Hilyatin]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 2 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i2.3453
<![CDATA[In developing a business, one of the main instruments is capital. Adequacy of capital can create a problem for business actors including traditional market traders. The many sources of capital in the community cause traders to make preferences in determining the right source of capital. Among the capital sources that are still developing among the community, especially the Wage market traders, are moneylenders. Moneylenders are still an alternative choice for wage market traders with an amount of 11%, because of several things including: ease in the loan process, without conditions, unlimited space and time. But even that convenience is inseparable from the problems that have arisen. Therefore, the government, in this case the OJK, has made several efforts to protect the public from loan sharks through the OJK education magazine, pamphlets, banners, and direct socialization to the public. To strengthen the destination of banks or non-bank financial institutions, 8 strategies and 1 monitoring and evaluation need to be adopted from the strategy of strengthening tourist destinations by BI, OJK, local governments.]]>
<![CDATA[FIQIH IBADAH VERSUS FIQIH MUAMALAH ]]>
<![CDATA[Fathul Aminudin Aziz]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 7 No 2 (2019): el-Jizya : Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto ]]>
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DOI: 10.24090/ej.v7i2.3454
<![CDATA[People's understanding of fiqh of worship is only a matter for the happiness of the hereafter while understanding muamalah fiqh / Economy is for world happiness only. Understanding like this will have an impact on the radical behavior of Muslims, which is hard behavior and considers the separation absolutely necessary. Whereas in other propositions there are still many criteria for the process of worship to find happiness in the hereafter such as intention. Intention will determine whether an action is good or not good, right or wrong and there are many more propositions that make someone happy in the world and the hereafter. The muamalah fiqh in this paper is limited to economic studies, in order to focus more closely on the extent of muamalah studies. This limitation is only an example, because the essence of muamalah is not an example, but rather the construction of the proposition. Separation of world affairs and the hereafter on the other hand also has an impact on lagging in world civilization. Technology that is always changing and developing all the time cannot be balanced by some Muslims except as connoisseurs of technology. The emergence of new technology actually triggers inequality in society, and its inability to conclude that it is not important because of world affairs, unfortunately our helplessness when Muslims feel very left behind in technology actually triggers the separation of world science and the hereafter, and the choice is to build hatred that triggers the emergence of the movement radical behavior. No longer heard the movement of a creative generation of young Muslims, gradually vanished eroded by the logic of looking for happiness in the hereafter by leaving world activities. The reality that occurs is precisely concerning the younger generation of Islam, even they are sometimes willing to sacrifice themselves to find happiness in the hereafter with suicide bombings using the logic of jihad. Data from the Wahid Institute in 2016 showed that 7.7% of Indonesians claimed to be willing to participate, and 0.4% had participated in activities that could potentially cause violence in the name of religion, while 72% disagreed with radicals.]]>
