cover
Contact Name
Firdaus Annas
Contact Email
firdaus@uinbukittinggi.ac.id
Phone
+6285363466196
Journal Mail Official
ekonomikasyariah.uinbukittinggi@gmail.com
Editorial Address
Data Center Building - Kampus II Institut Agama Islam Negeri (IAIN) Bukittinggi. Jln Gurun Aua Kubang Putih Kecamatan Banuhampu Kabupaten Agam Sumatera Barat Telp. 0752 33136 Fax 0752 22871
Location
Kab. agam,
Sumatera barat
INDONESIA
EKONOMIKA SYARIAH : Journal of Economic Studies
Core Subject : Economy,
EKONOMIKA SYARIAH: Journal of Economic Studies is a journal that publishes research results related to the themes of economics, finance, and Islamic banking. It also provides an important role in promoting the process of knowledge, values and skills. Scientific texts that discuss the topics of economics, finance and Islamic banking are highly expected to be presented. Interdisciplinary approaches to Islamic studies are used as instruments to overcome and solve Islamic economic, financial and banking problems. The editorial team invited researchers, scholars, and Islamic studies and economic observers to submit research articles that had never been published in other media or journals. Ekonomika Syariah is published twice a year, in June and December. The editorial team received the research article, typed 1.15 cm in space on A4 paper, double column, 15-20 pages long or 7000 to 9000 words. Every article published has gone through a peer-review process to maintain the quality of the publication.
Articles 260 Documents
Fenomena Manajemen Laba Pada Perbankan Syariah di Indonesia dan Tindakan Mitigasinya Ilham Illahi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 3 No. 2 (2019): Juli-Desember 2019
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v3i2.2553

Abstract

Islamic banking in Indonesia runs its activities using the concept of sharia based on the Qur'an and Al-Hadis. The sacred foundation should have an impact on the quality of financial statements that are higher than conventional banking. However, the facts that occur indicate a contradiction in the findings of researchers related to earnings management practices that occur in Islamic banking. This study describes these contradictions for answering the phenomenon of earnings management in Islamic banking. This research uses literature study to discuss the formulation of the problem. The results of the discussion found the existence of earnings management practices in Islamic banking . The mitigation that can be done by Islamic banking is the maximum application of corporate governance  and using the services of qualified and reputable auditors to examine the bank's financial statements. Perbankan syariah di Indonesia menjalankan kegiatannya menggunakan konsep syariah yang berlandaskan kepada Al- quran dan Al-hadist. Landasan yang suci tersebut seharusnya berdampak kepada kualitas laporan keuangan yang lebih tinggi dibandingkan perbankan konvensional. Namun, fakta yang terjadi menunjukkan adanya kontradiksi temuan peneliti terkait dengan praktik manajemen laba yang terjadi pada perbankan syariah. Penelitian ini menguraikan kontradiksi tersebut sekaligus menjawab mengenai fenomena manajemen laba pada perbankan syariah. Penelitian ini menggunakan studi literature untuk membahas rumusan masalah. Hasil dari pembahasan ditemukan adanya praktik manajemen laba pada perbankan syariah.  Adapun mitigasi yang bisa dilakukan oleh perbankan syariah ialah penerapan corporate governance secara maksimal serta menggunakan jasa auditor yang berkualitas dan bereputasi untuk memeriksa laporan keuangan bank.
Determinan Sustainabilitas Lembaga Keuangan Mikro Syari’ah dan Upaya Penanggulangan Kemiskinan di Kabupaten Agam Melya Husna; Hesi Eka Puteri; Winarno Winarno
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 3 No. 2 (2019): Juli-Desember 2019
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v3i2.2556

Abstract

 This study aims to analyze the determinants of the sustainability of Islamic microfinance institutions and efforts to reduce poverty in Agam district. Islamic microfinance institutions in this study are limited to Baitul Maal wa Tamwil in Agam Regency with a sample of 31 BMTs that existed until 2019. The method used is the mix method. Quantitative analysis uses Smart PLS 3.0 software as a data processing tool. Qualitative analysis uses interviews as a data collection tool. The results showed that management, human resources and culture were determinants of BMT sustainability in Agam District. This study also provides an analysis that BMT is an instrument that can be used in poverty alleviation in Agam District. Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu sustainabilitas (keberlanjutan) lembaga keuangan mikro syariah dan upaya dalam penanggulangan kemiskinan di Kabupaten Agam. Lembaga Keuangan Mikro Syariah dalam penelitian ini dibatasi pada Baitul Maal wa Tamwil (BMT) yang ada di Kabupaten Agam dengan sampel sebayak 31 BMT yang ada sampai tahun 2019. Metode yang digunakan adalah mix method. Analisis kuantitatif mengunakan software Smart PLS 3.0 sebagai alat pengolahan data. Analisis kualitatif menggunakan wawancara sebagai alat pengumpulan data. Hasil penelitian menunjukkan bahwa Manajemen, SDM dan Budaya merupakan faktor penentu sustainabilitas BMT di Kabupaten Agam. Penelitian ini juga menyatakan bahwa BMT merupakan salah instrumen yang dapat digunakan dalam hal penanggulangan kemiskinan di Kabupaten Agam.
Pengaruh Financial Sustainability Terhadap Jangkauan BPR Syariah Di Propinsi Sumatera Barat Hidayatul Arief; Iiz Izmuddin; Hesi Eka Puteri
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 3 No. 2 (2019): Juli-Desember 2019
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v3i2.2576

Abstract

This study aims to analyze the effect of Financial Sustainability as proxied by CAR, FDR, ROA, ROE, NOM and BOPO on the outreach of BPR Syariah that are proxied by the number of financing customers in West Sumatra Province. The study population was all BPR Syariah in the Province of West Sumatra, the research sample was taken using purposive sampling technique to obtain a sample of 6 companies. The data analysis technique used is the panel data regression method which is a combination of cross section data and time series data using STATA 13 software. While testing the hypothesis using the GLS model with a significance level of 5%. The results of the analysis showed that partially the FDR and ROA variables had a significant effect on increasing outreach while the other variables had no significant effect on the outreach of BPR Syariah in West Sumatra Province. Financial Sustainability has a significant simultaneous effect on the outreach of Sharia Rural Banks in West Sumatra Province. Penelitian ini bertujuan untuk menganalisis pengaruh Financial Sustainability yang diproksikan oleh CAR, FDR, ROA, ROE, NOM dan BOPO terhadap jangkauan BPR Syariah yang diproksikan dengan jumlah nasabah pembiayaan di Propinsi Sumatera Barat. Populasi penelitian adalah seluruh BPR Syariah yang ada di Propinsi Sumatera Barat, sampel penelitian diambil menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 6 perusahaan. Teknik analisis data yang digunakan adalah metode regresi data panel yang merupakan gabungan dari data cross section dan data time series dengan menggunakan perangkat lunak STATA 13. Sedangkan pengujian hipotesis menggunakan model GLS dengan tingkat signifikansi 5%. Hasil analisis menunjukkan secara parsial variable FDR dan ROA memilik ipengaruh signifikan terhadap peningkatan jangkauan sedangkan variable lainnya berpengaruh tidak signifikan terhadap jangkauan BPR Syariah di Propinsi Sumatera Barat. Financial Sustainability memiliki pengaruh yang signifikan secara simultan terhadap jangkauan BPR Syariah di Propinsi Sumatera Barat
Analysis of The Influence of Return on Equity on Sharia Stock Price Moderated by Corporate Social Responsibility Zikra Agusti Humaira
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 5 No. 1 (2021): January-June 2021
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v5i1.2578

Abstract

This research aims to determine the effect of Return On Equity (ROE) on Sharia Share Prices of the Property Sector Moderated by Corporate Social Responsibility (CSR). The population of this research is all property sector companies listed on the Indonesia Stock Exchange from 2011 to 2017. The research sample was taken using a purposive sampling method, so that a sample of 12 companies was obtained. The data analysis technique used is the panel data regression method which is a combination of cross section data and time series data using Eviews 7 software. The results of the analysis show Return On Equity (ROE) does not have a significant effect on the price of sharia shares in the property sector and Corporate Social Responsibility (CSR) is proven to strengthen the effect of ROE on the sharia stock price of the property sector. The findings of this study will be useful for relevant policy makers because disclosure of CSR in financial statements will provide positive sentiment that will increase investor confidence to invest.Penelitin ini bertujuan untuk mengetahui pengaruh Return On Equity (ROE) Terhadap Harga Saham Syariah Sektor Properti Yang Dimoderasi Oleh Corporate Social Responsibility (CSR). Populasi penelitian ini adalah seluruh perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia tahun 2011 hingga 2017. Sampel penelitian diambil menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 12 perusahaan. Teknik analisis data yang digunakan adalah metode regresi data panel yang merupakan gabungan dari data cross section dan data time series dengan menggunakan software Eviews 7. Hasil analisis menunjukkan Return On Equity (ROE) tidak memiliki pengaruh yang signifikan terhadap harga saham syariah sektor properti dan Corporate Social Responsibility (CSR) terbukti memperkuat pengaruh ROE terhadap harga saham syariah sektor properti. Temuan penelitian ini akan bermanfaat bagi pengambil kebijakan terkait karena pengungkapkan CSR dalam laporan keuangan akan menjadi nilai yang akan menambah kepercayaan investor untuk melakukan investasi.Kata Kunci : Harga Saham Sektor Properti, ROE, CSR
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Perbankan Syariah Nasfi Nasfi; Rahmad Rahmad; Sabri Sabri
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 4 No. 1 (2020): Januari-Juni 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v4i1.3146

Abstract

The object of Islamic banking research of PT. BPRS Hajj Poor Head office of Tanah Land Regency and Payakumbuh City Branch Office, to test the effect of service quality, namely tagible (physical appearance), empathy (attention), reliability (reliability), responsiveness (response) and assurance (guarantee) ) to customer satisfaction. The study population uses accidental sampling (accidental sampling), a sampling technique based on coincidence of savings and financing product customers, which is feasible as a source of data for 10 days, with a sample of 100 people. Analysis of research data on structural equation models, the SPSS application program tests 5 (five) hypotheses that have been developed. 5 (five) hypotheses submitted were accepted, Tangibles had a significant effect on customer satisfaction, tangibles regression coefficient (X1) 0.235 was positive, indicating that with increased tangibles (X1) would increase satisfaction, Empathy had a significant effect on customer satisfaction. Empathy regression coefficient (X2) 0.160 is positive, indicating an increase in empathy (X2) will increase customer satisfaction, reliability has a significant effect on customer satisfaction, reliability regression coefficient (X3) 0.459 customer marks, showing an increase in reliability (X3) increases customer satisfaction, influential responses significant to customer satisfaction. Responsiveness regression coefficient (X4) of 0.787 is positive, indicating increased responsiveness (X4) increases customer satisfaction, Assurance has a significant effect on customer satisfaction, assurance regression coefficient (X5) of 0.514 is positive, shows an increase in Assurance increases customer satisfaction.
Pengaruh Hedonisme dan Religiusitas Terhadap Perilaku Konsumtif Mahasiswa Arif Rahmat; Asyari Asyari; Hesi Eka Puteri
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 4 No. 1 (2020): Januari-Juni 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v4i1.3198

Abstract

 This study aims to analyze the influence of hedonism and religiosity on the consumptive behavior of students at the Faculty of Islamic Economics and Business, State Islamic Institute of Bukittinggi, West Sumatera, Indonesia. The population in this studi was 3,900 students and the sample was 363 of them that were selected by using the cluster sampling techniques. The results showed that hedonism has a positive influence on the consumptive behavior of students, it means that the higher of the level of hedonism, the higher the consumptive behavior of students. Meanwhile, religiosity was found to have the negative effect on the consumptive behavior of students, its meant that  the higher the level of religious students, the lower the consumptive behavior of students, this study suggests that hedonism and religiosity explain variations in student consumer behavior by 64.5%, while the remaining 35.5% % is explained by other variables not explored in this study. This finding shows that to manage consumption properly, students must control their hedonism and increase their level of religiosity so that they will far from consumptive habits. 
Analisis Model Pendistribusian Zakat Produktif Baznas Kabupaten Tanah Datar (Kajian Empiris di Nagari Parambahan Kecamatan Lima Kaum) Widi Nopiardo Nopiardo
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 4 No. 1 (2020): Januari-Juni 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v4i1.3221

Abstract

 The problem in this research is the unknown detail about the distribution of productive of zakat in Nagari Parambahan and this study aims to determine the effectiveness of the distribution of productive zakat models. The type of research is a field research which is described in a descriptive qualitative manner. Data collected by using interviews and documentation and analyzed with data reduction, data presentation, and drawing conclusions related to the distribution of zakat. The results showed that productive zakat assistance conducted by BAZNAS has not been effective in the framework of developing mustahik business. There are still many undeveloped mustahik businesses, as follows: for livestock businesses out of 23 mustahik who receive assistance in the form of animals livestock (goats / ducks) there are 11 mustahik that are developing and 12 are not developing, while for agriculture out of 5 mustahik who receive productive zakat assistance, none of them are developing, while for business capital of 11 mustahik there are 4 mustahik whose business is developing and 7 not developing, and for assistance in the form of a home industry of 4 years, only 1 person mustahik who get home industry assistance, namely in 2018 and developing. 
Sinergisitas Sikap dan Pengetahuan dalam Pengembangan Jiwa Kewirausahaan Mahasiswa Febi IAIN Bukittinggi Harfandi Harfandi; Era Sonita
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 4 No. 1 (2020): Januari-Juni 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v4i1.3266

Abstract

 The objective of this research to analysis deeply examine the synergy of attitude and knowledge to develop entrepreneurship spirit of the students of Faculty of Economics and Islamic Business (FEBI) IAIN Bukittinggi. After analyzed qualitatively using; SWOT analysis, SWOT Matrix, and Charge Table Score, it can be pointed out that the synergy of attitude and knowledge in the development of entrepreneurship of students namely; 1) To grow values: honesty, tolerance,  ideas and creativity, awareness of the norms and rules, a strong spirit in learning, a strong drive to excel, confidence, and independence, interest, perseverance, and motivation, the desire to explore and produce economic resources, entrepreneurial spirit and entrepreneurship, And, 2). Realizing knowledge about; entrepreneurship ideas that suits the needs of the market, the development of business prospects, and business management. This research contributed to prepare the graduates who can compete in both academic and non-academic fields 
Kajian Ekonomis Penyelesaian Sengketa Bisnis melalui ADR (Alternative Despute Resolution) Miswardi Miswardi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 4 No. 1 (2020): Januari-Juni 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v4i1.3281

Abstract

 In line with the increasing demands of the business in the era of globalization, especially related to the resolution of business conflicts, business people have tried to find alternative dispute resolution methods other than justice. This is because the judicial institution as a legal institution that should be able to play its role in efforts to resolve various kinds of business conflicts, is in reality not as expected by business people. There is support for normative formalities. Therefore alternative dispute resolution institutions can be used as a very possible choice. This alternative institution is considered more effective in various aspects of business dispute resolution, in response to the demands of very fierce business competition. Some economic benefits gained from choosing a solution through ADR (Alternative Despute Resolution) are that this model is not formal, saves more time and also minimize costs in dispute resolution. 
Peran Non Performing Financing terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah dengan Inflasi sebagai Variabel Moderasi Muhammad - Zulkarnain; Heliyani Heliyani
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 4 No. 1 (2020): Januari-Juni 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v4i1.3305

Abstract

The research aims to examine the role of Non-Performing Financing (NPF) on the profitability of financing in Sharia Banks with inflation as a moderation variable. The population of this research is Islamic Rural Banks in West Sumatra Indonesia, which was registered in the Financial Services Authority (OJK) in the 2015-2018 period. Samples of research were taken purposively as many as seven units of Islamic Rural Banks which were spread in West Sumatra Indonesia. The data analysis technique used is a regression method with panel data (pooled data) which is a combination of cross section and time series data using Software Eviews8. The results of the analysis showed that Non-Performing Financing (NPF) has a negative effect on profitability, which is proxied by ROA. Furthermore, this research proves that the inflation does not moderate or weaken the influence of the NPF on the profitability of Islamic Rural Banks. This research contributes in expanding the direct relationship between NPF and profitability which in previous research was not elaborated further.