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<![CDATA[Adopsi Standar AAOIFI pada BMT di Wilayah Eks Karsidenan Banyumas : Tinjauan Karakteristik Inovasi ]]>
<![CDATA[Hastin Tri Utami]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 1 (2021): 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.v9i1.4805
<![CDATA[This study aims to determine the effect of relative advantage AAOIFI accounting standards, compatibility AAOIFI accounting standards, complexity AAOIFI accounting standards, trialability AAOIFI accounting standards and observability accounting standards AAOIFI partially to the adoption of AAOIFI accounting standards in the ex Karsidenan Banyumas. The population in this study is the accounting staff in the ex Karesidenan Banyumas. Sampling using purposive sampling method. The number of respondents in this study is 32 BMT accounting staff in the ex Karesidenan Banyumas. Hypothesis testing using multiple linear regression analysis method. The result of the test and analysis using multiple linear regression method shows that the relative advantage, compatability, complexity, trialability, and observability have a positive, significant effect towards the adoption of AAOIFI Accounting standard. Limitation of this study is (1) independent variables used in this study only pay attention to internal factors adopter that is characteristic of innovation just like relative advantage, compatability, complexity, ease to try and ease of observation.]]>
<![CDATA[Analisis Pengaruh Memutuskan Menabung dengan Brand Image sebagai Variabel Mediasi ]]>
<![CDATA[Nur Huri Mustofa]]>;
<![CDATA[Winna Widyo Wati]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 1 (2021): 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.v9i1.4813
<![CDATA[This research aims to find out how strong "The Influence of CSR, Shariah Governance, and Service Quality on the Decision to Save with Brand Image as an Intervening Variable" at Bank Rakyat Indonesia (BRI) Syariah KCP Ungaran. In this study using quantitative methods. This data collection method is carried out by distributing questionnaires to customers of Bank BRI Syariah KCP Ungaran. Samples were taken as many as 100 respondents, with random sampling technique. The results of the Ttest test show that in this study the variables of CSR, Shariah Governance, and Service Quality have a positive and significant effect on Saving Decisions and also the variables of CSR, Shariah Governance, and Service Quality have a positive and significant effect on Brand Image. And also from the Ftest test, the variables of CSR, Shariah Governance, and Service Quality have a positive and significant effect on Saving Decisions and on Brand Image. From the Path Test using the Sobel Test that the brand image variable is also able to mediate the CSR, Shariah Governance, and Service Quality variables on saving decisions.]]>
<![CDATA[ANALISIS FATWA DSN-MUI NO. 25/DSN-MUI/2002 TENTANG PELELANGAN BARANG DI PEGADAIAN SYARIAH ]]>
<![CDATA[Popon Srisusilawati]]>;
<![CDATA[Anisa Fitria]]>;
<![CDATA[Selly Eriska]]>;
<![CDATA[Tiara Deasy Nurfitriani Sumarwan]]>;
<![CDATA[Nendiarti Juniar]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): 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.v9i2.4852
<![CDATA[In Islam, pawning is known as Ar-rahn, which is to make an item as collateral for debt, provided that if there is difficulty in payment, the debt can be paid from the sale of the goods used as collateral. In sharia pawnshops, the auction system applies to customers, if the customer is unable to redeem the pawned goods and pay their debts after maturity. An auction is an attempt to repay loans that cannot be repaid to a certain extent. Auctions according to sharia must also be accountable for Islamic law, which is free from elements of gharar, maisir, usury and falsehood. The auction mechanism in sharia pawnshops is regulated in the second part of the General Provisions for Fatwa DSN No.25 / DSN-MUI / 2002, point 5 concerning auction. The purpose of this research is to find out whether the sharia auction mechanism is in accordance with the fatwa or not. The method used in this writing is qualitative descriptive. The result of this research is that the sharia embedding mechanism is in accordance with the DSN-MUI Fatwa No. 25 / DSN-MUI / 2002 concerning Auctions.]]>
<![CDATA[RETRACTED: Dynamic of Foreign Direct Investment (FDI) Relationship, Macroeconomic Stability and Return of Shares Index in Four Asen Countries ]]>
<![CDATA[Fisit Suharti]]>;
<![CDATA[M. Zidny Nafi' Hasbi]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 1 (2021): 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.v9i1.4855
<![CDATA[Following a rigorous and careful concerns and consideration in the review of the article published in el-Jizya : Jurnal Ekonomi Islam entitled “Dynamic of Foreign Direct Investment (FDI) Relationship, Macroeconomic Stability and Return of Shares Index in Four Asen Countries” Vol 9, No 1, pp. 38-55, Juni 2021, DOI: https://doi.org/10.24090/ej.v9i1.4855. This paper has been found to violate the principles of el-Jizya : Jurnal Ekonomi Islam Publication and has been retracted. The document and its content have been removed from el-Jizya : Jurnal Ekonomi Islam, and reasonable effort should be made to remove all references to this article.]]>
<![CDATA[ZAKAT DAN PAJAK: PERBANDINGAN MALAYSIA DAN INDONESIA ]]>
<![CDATA[Royun Niswati Ahada]]>;
<![CDATA[Tutik Hamidah]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): 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.v9i2.4905
<![CDATA[Zakat and tax are two things that are obligatory in the field of property, but they also have different philosophies, principles and characteristics. Zakat is part of the assets that must be issued by Muslims, while taxes are mandatory contributions by the people to the state and must be paid to the state in accordance with the rules that have been decided by the government. Here the researcher discusses the implementation of zakat and comparative taxes between Malaysia and Indonesia. This research uses literature study method with qualitative approach. Zakat and Taxes in Malaysia are managed by the central government through the territory of the respective states. Also, zakat is claimed to be a deduction from tax obligations, if the muzaki pays zakat at the Zakat Collection Center then, there is a reduction in zakat for tax reduction. Meanwhile in Indonesia, Zakat is managed by the Amil Zakat Agency and the Amil Zakat Institution formed by the Government. There is a regulation between zakat and taxes, in which there is a deduction of zakat and taxes if the zakat is deposited by muzaki through BAZNAS or LAZ by including proof of tax payment.]]>
<![CDATA[Pengaruh Brand Loyalty dan Karakteristik Muzakki terhadap Keputusan Berzakat melalui Aplikasi Shopee ]]>
<![CDATA[Galang Yoga Prawira]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 1 (2021): 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.v9i1.4935
<![CDATA[This purpose of this sudies to determine the effect of brand loyalty and muzakki characteristics on muzakki decisions through Shopee. There are several things that influence a muzakki to choose a place to distribute his zakat. Some of these include brand loyalty to measure a person's determination to always choose a place for zakat distribution. The second is the characteristics of muzakki, one of which measures what influences muzakki to choose a zakat institution. This study used quantitative approach by path analysis to look for causal relationships. The population taken for this study is the muzakki around the researcher's environment. The sample used is 125 respondents using hair techniques by multiplying 5-10 times the number of research indicators. The sampling technique used in this study is probability sampling, where each population has the same opportunity to take data. The results shows that the variable brand loyalty and muzakki characteristics have a significant effect on muzakki's decision to give zakat through Shopee.]]>
<![CDATA[Analisis Pengaruh Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Return On Asset (ROA) terhadap Pembiayaan di PT Bank Muamalat Indonesia Tbk ]]>
<![CDATA[Ida Puspitarini Wahyuningtyas]]>;
<![CDATA[Vita Fidya Utami]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): 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.v9i2.5170
<![CDATA[ABSTRACT This study aims to determine how the influence of Third Party Funds (DPK), Non Performing Financing (NPF) and Return On Assets (ROA) on Financing at PT Bank Muamalat Indonesia Tbk Period 2016-2020. The data used in this study is secondary data, namely the quarterly Financial Statements of PT Bank Muamalat Indonesia for 2016-2020 which were obtained through the official website of PT Bank Muamalat Indonesia Tbk. Data analysis using multiple linear regression analysis techniques which previously tested the classical assumption test. Hypothesis testing is done by using t test for partial testing, F test for simultaneous testing (together) and the Coefficient of Determination (R2). During the observation period, it shows that the research data is normally distributed. Based on the classical assumption test, autocorrelation symptoms were found in the variables from the classical assumption test, so it was necessary to transform the data. The results showed that: 1) DPK had a partial positive effect on Financing at PT Bank Muamalat Indonesia Tbk, 2) NPF had no partially negative effect on Financing at PT Bank Muamalat Indonesia Tbk, and 3) ROA had no partial positive effect on Financing at PT Bank Muamalat Indonesia Tbk. PT Bank Muamalat Indonesia Tbk, 4) DPK, NPF and ROA have no effect on financing at PT Bank Muamalat Indonesia Tbk. Keywords: Third Party Funds (DPK), Non Performing Financing (NPF) and Return On Assets (ROA) and Financing.]]>
<![CDATA[Analisis Faktot-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Moderasi ]]>
<![CDATA[Ichda Apriliana Lutfi]]>;
<![CDATA[Fetria Eka Yudiana]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): 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.v9i2.5192
<![CDATA[The research objectives are 1) to determine the effect of profitability, leverage, liquidity and dividend policy on firm value, 2) to determine the effect of dividend policy as a moderating variable in the relationship between profitability, leverage and liquidity on firm value. The type of research used in this study is quantitative with the population used are companies listed on the Jakarta Islamic Index for the period 2013-2019. The sampling technique used purposive sampling method, so that a sample of 13 companies registered in the Jakarta Islamic Index for the 2013-2019 period was obtained. The data analysis technique used in this research is Moderated Regression Analysis and hypothesis testing using eviews. Based on the results of hypothesis testing shows that: 1) profitability has a positive and significant effect on firm value. 2) Leverage has a negative and significant effect on firm value. 3) Liquidity has a negative and significant effect on firm value. 4) Dividend policy has a negative and significant effect on firm value. 5) Dividend policy weakens the relationship between profitability and firm value. 6) Dividend policy strengthens the relationship of leverage to firm value. 7) Dividend policy strengthens the relationship between liquidity and firm value.]]>
<![CDATA[Urgensi Kualitas Pelayanan Distribusi Zakat Produktif Terhadap Kepuasan Mustahiq ]]>
<![CDATA[Sukma Mehilda]]>;
<![CDATA[Meliyana Meliyana]]>;
<![CDATA[Decky Hendarsyah]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): 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.v9i2.5273
<![CDATA[Productive zakat is something that can support productivity for the economy and mustahiq life. Mustahiq satisfaction in getting productive zakat is a reflection of the success of the service. This study aims to analyze the effect of the quality of productive zakat distribution services on mustahiq satisfaction at the national zakat agency (NZA) Bengkalis district. This study was built using a quantitative descriptive method based on primary and secondary data in questionnaires, documentation, and literature studies. The total population of productive zakat mustahiq at the NZA Bengkalis regency is 327 people. Sampling used random sampling with a total sample of 77 people. Data were analyzed using simple linear regression, previously tested using validity, reliability, and normality tests. This study indicates that the quality of productive zakat distribution services has urgency in creating satisfaction for mustahiq, with evidence that the quality of productive zakat distribution services has a positive and significant effect on mustahiq satisfaction. This study contributes to NZA Bengkalis regency in improving service quality and satisfaction of productive zakat mustahiq.]]>
<![CDATA[Analisis Implementasi Konsep Nafkah dalam Upaya Meningkatkan Kesejahteraan Perekonomian Keluarga di Desa Karangsari Kecamatan Kembaran Kabupaten Banyumas ]]>
<![CDATA[Shofiyulloh Syaubari]]>
<![CDATA[ el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): 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.v9i2.5515
<![CDATA[Karangsari Village is a village located in the Banyumas Regency, Central Java. From existing data, one third of the population is in the poverty line. Even though almost all of its territory is relatively fertile agricultural land, but it is not supported by quality human resources, due to the low level of education due to dropping out of school. from this it can be concluded that When the head of the family has a low education, the impact is that the provision of a living is the main axis in building family welfare. This study critically analyzes the responsibilities of a husband as the head of the family in his role in realizing the family's economic welfare. The responsibility to provide a living is a consequence that must be carried out by the husband after the marriage. In other words, this study aims to provide a general view that the implementation of a living is considered capable of alleviating poverty in the family environment. The more a husband realizes the obligation of living and tries to fulfill it, it means that he can build and nurture a family well in economic prosperity. Through the analysis of basic needs, this study traces the economic welfare of the family which is influenced by the awareness of the responsibilities of living, which includes the needs of clothing, food and housing. The implication of this research is the necessity to optimize the concept of living in improving the economic welfare of the family.]]>
