cover
Contact Name
Fitria Rahmah
Contact Email
redaksi.altijary@gmail.com
Phone
+6285643313654
Journal Mail Official
redaksi.altijary@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda Kampus II, Jl. H.A.M. Rifadin Samarinda Seberang, Telp. (0541) 7270222 Samarinda
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
ISSN : 24609404     EISSN : 24609412     DOI : https://doi.org/10.21093/at.v7i2.3662
Core Subject : Economy,
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam encompasses research articles, original research report, reviews, and scientific commentaries in the field of economics and islamic business, including:Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Articles 7 Documents
Search results for , issue "Al-Tijary, Vol. 2, No. 2, Juni 2017" : 7 Documents clear
Analisa Pengaruh Kualitas Aset, Likuiditas, Efensiensi Usaha Dan Profitabilitas Terhadap Rasio Kecukupan Modal Pada Umum Syariah Periode 2012-2015 IIntannes Putri Basse; Ade Sofyan Mulazid
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.188 KB) | DOI: 10.21093/at.v2i2.677

Abstract

The aim of this study is to examine the influence of effect of Asset Quality (NPF), Liquidity Level (FDR), Operating Efficiency (BOPO) and Return On Asset (ROA) on the Capital Adequacy Level by Capital Adequacy (CAR) on the general Islamic Bank listed on the Indonesian Bank in period 2012-2015. There are 11 samples in this research that is sharia BCA Bank, Muamalat Bank, Bukopin Bank, BRI Bank, Mega Bank, BNI Bank, BJB Bank, Mandiri Bank, Victoria Bank, Panin Bank and Maybank Bank. Hypotheses test used is panel data regression by carry out F Test and T test with value significant 5%. The result of F test, shows that simultaneously the NPF, FDR, BOPO and ROA have a influence on Capital Adequacy Ratio (CAR). The result of t-test,shows that ROA, FDR and BOPO are have negative influence on Capital Adequacy (CAR) and NPF have no effect towards Capital Adequacy (CAR) at Sharia Bank period 2010-2015.
SCAPM (Shariah Compliant Asset Pricing Model); the Formula of Risk and Return Modification in Islamic Finance Shofia Mauizotun Hasanah; Ima Maspupah
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.997 KB) | DOI: 10.21093/at.v2i2.686

Abstract

As an Islamic financial institutions into the capital market for investment, the guidance in the areas of risk and return and security prices under Shari'a framework necessary. Traditional CAPM is developed in an environment based on the interest (riba) is not in accordance with Islamic financial system. So that made the model estimates of the risks and return received by sharia models without changing the assumption of an existing model (CAPM). This research is expected to contribute in terms of risk and return assessment on investment of sharia, especially in Indonesia. The method in this research is exploratory through in approach literature studies about the model Capital Asset Pricing Model (CAPM) and explore studies on investmentsharia compliance issues to obtain the valuation model risk and return within the framework of sharia that is Shariah Compliant Asset Pricing Model (SCAPM).The results of this study indicate that Shariah Compliant Asset Pricing Model (SCAPM) is a modification of the model Capital Asset Pricing Model (CAPM), which has been explained that one of the basic assumptions of CAPM is no inflation. So in this study, the researchers did not use inflation but replacing the inflation factor to the rate of return on Certificates Sharia of Bank Indonesia (SBIS)
Urgensi Zakat Produktif di Indonesia Dimyati Dimyati
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.66 KB) | DOI: 10.21093/at.v2i2.693

Abstract

Salah satu fungsi zakat adalah sebagai dana sosial yang dapat dimanfaatkan untuk mengatasi problem-problem sosial seperti  kemiskinan yang terjadi di masyarakat. Tentu saja dibutuhkan formulasi yang tepat dalam pendayagunaan harta zakat untuk mengatasi problem-problem sosial tersebut. Di antara upayanya adalah dengan membangun paradigma bahwa pendayagunaan zakat harus bersifat produktif, edukatif dan ekonomis sehingga pada akhirnya penerima zakat (mustah}iq) akan keluar dari zona mustah}iq dan secara otomatis akan memasuki zona wajib zakat (muzakky). Zakat produktif adalah pemberian zakat yang dapat membuat para penerimanya menghasilkan sesuatu secara terus menerus melalui harta zakat yang telah diterimanya. Oleh karena itu zakat produktif adalah zakat dimana harta atau dana zakat yang diberikan kepada para mustah}iq tidak dihabiskan akan tetapi dikembangkan dan digunakan untuk membantu usaha mereka. Dengan usaha tersebut mereka dapat memenuhi kebutuhan hidup secara terus menerus. Oleh karena itu pendayagunaan zakat harus diarahkan sebagai instrumen untuk membangun taraf kehidupan umat di antaranya melalui program pendayagunaan untuk kebutuhan dasar, pembiyaan pendidikan, fasilitas kesehatan, dan pemberdayaan ekonomi yang manfaatnya tidak habis seketika di tangan penerima zakat (mustah}iq).
Implementasi Corporate Social Responsibility (CSR) Pada Lembaga Keuangan Syariah (Studi Kasus Pada BRI Syariah Tahun 2014-2015) Muhammad Tho'in
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.54 KB) | DOI: 10.21093/at.v2i2.717

Abstract

The concept of Corporate Social Responsibility shows that companies not only oriented to the quest for profit, but also obliged to maintain harmony and harmony with the stakeholders. CSR is ultimately to improve living conditions and benefits the company itself, the surrounding community, and the general public. Various CSR consists of economic responsibility, legal responsibility, ethical responsibility, and the responsibility of generosity.The purpose of this study was to determine how the implementation of Corporate Social Responsibility by BRI Syariah in 2014 and 2015 also the field of what is priority activity. The research method used quantitative descriptive data sources in the form of secondary data from the financial statements of BRI Syariah in 2014 and 2015. The results showed that the implementation in 2014 of CSR activities by BRI Syariah had been performed on six fields with total realization of Rp.2.714.278.584. While in 2015 BRI Syariah CSR activities had been conducted in 5 fields with total realization of Rp.1.374.468.181. Priority areas of CSR activities during 2014 and 2015 by BRI Syariah changes. This is because of the program Syariah BRI CSR was conducted in accordance with the situation and conditions in the field, although previously had been mapped. For 2014, CSR priority program for donations, calamities and natural disasters which amount of Rp.1.279.788.110 or 47% of the total realization of CSR in 2014. While in 2015 CSR priority program to help proselytizing and religious facilities in the amount of Rp.598.203 .000 or 44% of the total realization of CSR in 2015.
Implementasi Regulasi Pasar Modal Syariah Pada Sharia Online Trading System (SOTS) Yussi Septa Prasetia
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.436 KB) | DOI: 10.21093/at.v2i2.726

Abstract

Perkembangan pasar modal syariah di Indonesia sampai saat ini telah menunjukkan hal yang positif. Perkembangan ini terlihat dengan meningkatnya produk pasar modal, diterbitkanya regulasi tentang pasar modal dan peningkatan fasilitas shariah online trading sistem (SOTS). SOTS di terbitkan oleh perusahaan anggota bursa sebagai wujud sistem yang merepresentasikan regulasi transaksi dipasar modal. SOTS dihararpkan dapat meningkatakn jumlah investor, meningkatkan nilai transaksi pasar modal, memudahkan investor dalam bertransaksi dan mendapatkan informasi perusahaan. Sedangkan regulasi pasar modal diharapkan mampu merubah paradigma investor muslim tentang pasar modal dan dan meningkatkan kepercayaan investor muslim dalam investasi saham.
Peran Sukuk Negara dalam Pembiayaan Infrastruktur Rizky Suci Ramadayanti; Dedy Mainata; Angrum Pratiwi
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.442 KB) | DOI: 10.21093/at.v2i2.788

Abstract

Sukuk are securities issued under sharia principles, as evidence of the participation in the State Sharia Securities/Surat Berharga Syariah Negara (SBSN) assets, either in rupiah or foreign currency. Sukuk is a proportional representation of ownership of an asset for a certain period of time with risksand returns associated with cash flow through underlying asset in the hand of investors. This paper describes the overview of the role of sukuk in infrastructure financing in Indonesia. Sukuk has played a significant role for infrastructure development in Indonesia. Indonesia’s infrastructure budget allocation gradually increased. A number of projects listed in the Anggaran Pendapatan dan Belanja Negara (APBN) are selected specially financed by sukuk. Since the issuance of project financing sukuk has doubled until this year. This is an important concern for the government that sukuk turned out to be an important financial instrument in Indonesia’s infrastructure development.
Kinerja Keuangan Koperasi Jasa Keuangan Syariah (KJKS) Di Jawa Tengah Dodik Jatmika; Suhesti Ningsih
Al-Tijary Al-Tijary, Vol. 2, No. 2, Juni 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.865 KB) | DOI: 10.21093/at.v2i2.928

Abstract

The purpose of this research is to know the financial performance KJKS BMT Mass Group Sragen Central Java and financial position KJKS BMT Mass Group Sragen Central Java. Analysis of research data conducted using three ratios, namely: liquidity, solvency, and profitability. Research data from financial report KJKS BMT Mass Group Sragen Central Java in 2013 and 2014. The results of this study found that: a) liquidity ratio shows liquid in the analysis of Current Ratio of 2013 amounted to 122.01%, while the year 2014 of 153.11%. Then for Cash Ratio analysis show good result; b) solvency ratio of KJKS BMT Mass Group Sragen Central Java shows good results; c) profitability ratios indicate that KJKS BMT Mass Group Sragen Central Java is not rentabel to generate or get maximum net profit.

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