Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
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
126 Documents
<![CDATA[Wakaf dalam Tafsir Al-Manar (Penafsiran atas Surat al-Baqarah ayat 261-263 dan Ali ‘Imran ayat 92) ]]>
<![CDATA[Nunung Lasmana]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v1i2.530
<![CDATA[The Quran does not mention the endowment directly , there is not found the word waqf . Nevertheless , the history of Islam noted , the Prophet never practiced endowments . Likewise with friends Umar bin Khattab . In the classics , verse used as the argument of the clergy endowments surat al - Baqarah 261-263 and Ali ' Imran verse 92. Thus , this article will discuss the interpretation of these verses in Tafsir al - Manar . Endowments it should benefit everyone . Based on the interpretation of passages living, productive endowments became inevitable.]]>
<![CDATA[Potensi, Pencapaian Pengumpulan Zakat dan Permasalahannya di Kabupaten Banyumas dan Purbalingga ]]>
<![CDATA[Dwita Darmawati]]>;
<![CDATA[Alisa Tri Nawarini]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v1i2.531
<![CDATA[The purpose of this study was to: 1) Exploring the potential magnitude of zakat in Banyumas and Purbalingga; 2) Identify the payer profile ZISWA 3) Inventory problems that arise in OPZ marketing . The results of this study indicate that the potential of zakat in Banyumas district until 2012 to reach Rp 104 430, 38 990 million up to Rp. 224 525, 3382 million. Potential zakat in Purbalingga reach Rp 56.913.2666 million to Rp 122,363.5232 million. This study also shows that the achievement of the collection of zakat through OPZ is still very small compared to its potential, 0.2 to 1.37% with an average of 0.65% for Banyumas and 0.96 to 1.22 percent with a mean average 1.61 percent to Purbalingga. Muzakki generally Muslims who live in the region of OPZ, 46.7% were in the age group between 31-40 years, 60% male and 93% have some college education, 63.3% have an income between 2-5 million. They are most abundant (36.7%) worked as a civil servant, private sector employees and employers respectively of 23.3 percent. Some of the constraints faced by OPZ is public awareness in how to calculate and distribute funds through OPZ ; limited budget for the operational management of ZISWA, the shortage of human resources and competence to OPZ, dualism centralized leadership and organizational management systems, the lack of commitment to the existence of the agency board. In general OPZ yet fully run relationship marketing in increasing the amount of fundraising ZISWA. OPZ not give sufficient attention to the long time contributors. OPZ not pay attention to the level of satisfaction with the services OPZ contributor, does not have a profile database of contributors. OPZ less involved in the management of long contributor ZISWA. Few donors are willing to participate actively in the management ZISWA in OPZ. Some implications are given in this study.]]>
<![CDATA[Pengaruh Rasio Profitabilitas dan Leverage Terhadap Earnings Per Share (EPS) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015) ]]>
<![CDATA[Nurul Amaliah Zamri]]>;
<![CDATA[Atiek Sri Purwati]]>;
<![CDATA[Sudjono Sudjono]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v1i2.532
<![CDATA[This type of research is quantitative research. This study entitled "Effect of Profitability Ratio and Leverage to Earnings Per Share (EPS) (Empirical Study On Manufacture Company that Listed on Indonesia Stock Exchange 2012 to 2015)". The purpose of this study is to determine the effect of Basic Earning Power and Debt to Equity Ratio to Earnings Per Share. The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn’t significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also increased.]]>
<![CDATA[Kinerja Manajerial dan Persepsi Nasabah Terhadap Perbankan Syariah di Jawa Barat ]]>
<![CDATA[R. Hozin Abdul Fatah]]>;
<![CDATA[Sugeng Setyadi]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v1i2.535
<![CDATA[The research reveals the performance of Islamic banking in West Java with emphasis on the role of banking intermediation in terms of managerial and customer persefsi terhdap Islamic banks. There are two findings revealed that the performance of Islamic banking of managerial and explore public perception (customers and non-customers) and its response to Islamic banking. Achievement of the performance of Islamic banking in terms of managerial aspects with an average index performance index of 78.05. Not optimal managerial performance because the Islamic banking; not optimal accommodate the wishes and needs of customers and society due to limited facilities, product innovation is still low, and the lack of transparency in the sharing system. Judging from the general public perception is already relatively well. Cognitive aspect shows customers already understand terahadap Islamic banking because it has good access to information so they can create awareness (awareness). The communities also tend to like Islamic banking and to support efforts to socialize the banks and the public has not become a customer intends to become a customer. Only selection Islamic banking is still dominated by the state-owned Islamic banking choice because it is considered bona fide. The study also found differences in the perception of the Bank Umum Syariah versus BPR Syariah. The correlation value is obtained to reach .987. That is a decision the community (customers and non-customers) 98.7% influenced by their perceptions of Islamic banking while the rest (1.3%) is influenced by other variables not included in the model.]]>
<![CDATA[Pengaruh Penyerapan Anggaran, Budaya Organisasi, Kepuasan Kerja Dan Pengawasan Inspektorat Terhadap Kinerja Keuangan Organisasi Publik (Studi pada Pemerintah Daerah Kabupaten Banjarnegara) ]]>
<![CDATA[Dimas Estu Priagung]]>;
<![CDATA[Edward K. Sinoeraya]]>;
<![CDATA[Mafudi Mafudi]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v2i1.536
<![CDATA[This study aims to determine the absorption of the budget, organizational culture, job satisfaction and supervision inspectorate on the financial performance of public organizations. The research object is selected in this study were employees of the SKPD in Banjarnegara district. The research is a qualitative research with empirical studies. Criteria respondents used in this study are employees who work on the part relating to the study variables. The sample used by 54 respondents. Data collection methods used with a questionnaire consisting of five instruments by using Likert scale. Of the 54 questionnaires that have been distributed, the number of questionnaires returned by 54 questionnaires and can be analyzed. Data analysis technique used is test the quality of data consisting of validity and reliability test, test the classical assumption of normality test, multicollinearity and test heterosketastistas, and hypothesis testing consisting dariuji multiple regression coefficient ddeterminasi, t test and F.These results indicate that ( 1 ) absorption positive significant effect on the financial performance of public organizations ( 2 ) organizational culture positive significant effect on the financial performance of public organizations ( 3 ) job satisfaction did not significantly affect the financial performance of public organizations ( 4 ) supervision inspectorate effect a significant positive financial performance of public organizations.]]>
<![CDATA[Perbandingan Penerapan Corporate Social Responsibility (CSR) pada PT Bukaka Teknik Utama Tbk dengan PT Adhi Karya Tbk ]]>
<![CDATA[Sri Suryaningsum]]>;
<![CDATA[Muhammad Irhas Effendi]]>;
<![CDATA[R. Hendri Gusaptono]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v2i1.548
<![CDATA[This study aims to determine and obtain empirical evidence about the comparative implementation of Corporate Social Responsibility (CSR) in PT Bukaka Teknik Utama Tbk and PT AdhiKaryaTbk. Corporate Social Responsibility (CSR) is carried out policies of a company as a concern and their responsibilities towards the environment and surrounding communities. In this study, using literature review to compare Corporate Social Responsibility (CSR) between PT Bukaka Teknik Utama Tbk and PT Adhi Engineering Tbk in 2013-2015.The results showed that CSR conducted by PT Bukaka Teknik Utama Tbk meet the health, social and community development. While CSR PT AdhiKaryaTbkmeets all aspects that support CSR, and they are always thinking of innovative CSR program was excellent in every year.]]>
<![CDATA[Analisis Pengaruh Likuiditas, Profitabilitas, Insider Ownership, Institutional Ownership dan Pertumbuhan Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan ]]>
<![CDATA[Irene Mardian Puteri]]>;
<![CDATA[Sudarto Sudarto]]>;
<![CDATA[Sulistyandari Sulistyandari]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v2i1.550
<![CDATA[The study titled liquidity, profitability, insider ownership, institutional ownership and growth of the company on dividend policy company property sector, real estate and building construction to determine the influence of the five variables on dividend policy on the company's property sector, real estate and construction of buildings. This research was conducted during the period 2010-2014. The populations in this study are all companies listed in Indonesia Stock Exchange during the study period of data collection method using purposive sampling, in order to obtain 6 companies. This study used panel data regression analysis with a model Fixed Effect and the tool to analyze the data used Eviews 8. Testing the hypothesis using by the coefficient of determination, t-test statistics and F-test statistics.The results showed that liquidity does not affect the dividend policy, profitability does effect on dividend policy, insider ownership does not affect the dividend policy, institutional ownership does affect the dividend policy, the company's growth does not effect on dividend policy. The implication of this research for the company to consider profits as a main consideration to dividend policy as well as the company continues to invest despite profit increase or decrease.]]>
<![CDATA[Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia (Periode 2010-2015) ]]>
<![CDATA[Angrum Pratiwi]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v2i1.610
<![CDATA[The purpose of this study to determine the effect of the application of Good Corporate Governance (GCG) on financial performance as measured by the ratio of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Return on Equity (ROE), Net Income Margin (NIM), Financing Deposits ratio (FDR), and the ratio of Operating Expenses and Operating Income (ROA) at the Islamic Banks. The study population was the whole Islamic Banks that have implemented GCG according to the rules of Bank Indonesia. This research is associative to see the relationship between the variables of one another. The data used are secondary data from the annual report and corporate governance report published by respectively Islamic Banks 2010-2016 period. Samples collected are 10 Islamic banks by the number N = 60. The results showed that the application of GCG is based on data collected had an average of 1:55 to 2:20 that enter into the category of "Good". This means that the quality of GCG implementation in accordance with the BUS 11 indicators that have been set by Bank Indonesia. The results of the t test (partial test) showed that the quality of GCG implementation significant positive effect on the CAR, NPF and ROA. The quality of GCG implementation negatively affects the ROA and ROE significantly. While the statistical test results apparently GCG implementation does not affect the performance ratio of NIM and FDR.]]>
<![CDATA[Manajemen Unit Usaha Pesantren Berbasis Ekoproteksi (Studi Kasus di Pondok Pesantren Al-Ihya Ulumuddin Kesugihan Cilacap) ]]>
<![CDATA[Siti Nur Azizah]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v2i1.611
<![CDATA[Management of units based business ekoproteksi in boardingschool is a process to increase the assets and capabilities boarding school in economics to go independence Management of units based business ekoproteksi in boarding school. (Islamic Boarding School of Managment) is a management program by using a bottom-up approach, the implementation of activities in the field on the initiative and inspiration of the people. Based on the assumption that the pesantren community better understand their needs so that people involved in the making of pesantren management program that is appropriate management program.In theory Bottom Up in the boarding school, Kyai, the Government, as the creator of the means to achieve the aspirations of the people boarding school. The economic management of boarding schools has started to be realized in practice management program making such suggestions and input on community needs boarding school itself and then by the authors analyzed using the theory of management. Management process the government in terms of management must be implemented by public boarding school, so the people here besides serving as executor of the policy as well as giving a response back on the policy made by Kyai and government. Boarding school is now generally a boarding school who was managing the assets of the local economy that aims to empower economically boarding school, for the existence and economic welfare of boarding schools, students, citizens around the pesantren. On this basis, the Management Boarding economically requires a protection (protection / defense) for the sake of continuity and smoothness of its management.]]>
<![CDATA[Asimetri Informasi pada Pembiayaan Pemilikan Rumah di Bank Syari’ah Mandiri ]]>
<![CDATA[Alias Candra]]>
<![CDATA[ Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda ]]>
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DOI: 10.21093/at.v2i1.619
<![CDATA[Development Bank of Shari'ah is currently experiencing rapid growth. However this has not been accompanied by an understanding of the community of the operational system and the Shari’ah banking products. So also with the implementation of the product, it still has things that are Shari’ah can be debated. Particularly on financing products, is seen still there applying the asymmetry of information legally muamalah Islam is not permitted. Therefore, the need to study in-depth research for the sake of improvement of the system and the governance of Shari’ah banking that comply with Islamic jurisprudence. This article examines about things related to the asymmetry of information on financing products possession with the Akad Murabaha.]]>
