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Journal of Islamic Economics and Business

jieb
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Published by UIN Sunan Gunung Djati Bandung

ISSN : 27988562 EISSN : 27984834 DOI : https://doi.org/10.15575/jieb

Core Subject : Religion, Economy, Social,

Religion Economics, Econometrics & Finance Social Sciences

The Journal of Islamic Economics and Business (JIEB) is open access, peer-reviewed journal dedicated to publishing original research papers on Islamic economic and business issues. This journal is likewise committed to making the articles it publishes available to international academicians, researchers, practitioners, regulators, and public societies for free. The journal accepts rigorous empirical or theoretical research papers using any methodologies or approaches relevant to the Indonesian economy and business topics, as long as the research falls into one of three primary disciplines: economics, business, accounting, management and finance.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 65 Documents

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Pengaruh Literasi Produk Halal dan Daya Tarik Habel Halal terhadap Keputusan Pembelian Produk di Kalangan Mahasiswa Universitas Islam Negeri Bandung Estu Elkasysyaf; Neneng Hartati
Journal of Islamic Economics and Business Vol 1, No 2 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Keputusan pembelian adalah proses pengambilan keputusan yang diawali dengan pengenalan masalah kemudian mengevaluasinya dan memutuskan produk yang paling sesuai kebutuhan. Tulisan ini dilatarbelakangi oleh banyaknya penggunaan produk-produk halal bagi mahasiswa UIN Sunan Gunung Djati Bandung. Tulisan ini bertujuan untuk mengetahui pengaruh tingkat literasi produk halal dan daya tarik label halal terhadap keputusan pembelian produk halal bagi mahasiswa UIN Sunan Gunung Djati Bandung. Tulisan ini juga menggunakan metode penelitian kuantitatif dan survei. Sedangkan populasi dalam penelitian ini adalah mahasiswa UIN Sunan Gunung Djati Bandung dengan sampel sebanyak 75 responden. Teknik yang digunakan dalam pengambilan sampel yaitu dengan penggunaan cluster. Data dalam penelitian ini dikumpulkan dengan kuisioner yang diberikan kepada mahasiswa UIN Sunan Gunung Djati Bandung. Hasil penelitian ini menyimpulkan bahwa tingkat literasi produk halal sebesar 0,058 > 0,05, hal ini berpengaruh negatif terhadap keputusan pembelian produk halal, sedangkan daya tarik label halal mempunyai pengaruh positif dan signifikan dengan nilai signifikansi sebesar 0,000 < 0,05 sehingga berpengaruh dan signifikan terhadap keputusan pembelian produk halal.

Dual Banking System dimata kaum Milenial Bandung Jawa Barat antara Kebutuhan dan Kehalalan Produk Arbian Jihari Ramasuna; Dadang Husen Sobana
Journal of Islamic Economics and Business Vol 1, No 1 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Sistem perbankan dual banking system menjadi sistem yang dianut di negara Indonesia. Asset dikelola supaya tidak terlalu banyak dana yang masih menganggur juga sebagai salah satu berdasarkan kebijakan dari sekian banyak manajemen untuk diprioritaskan baik bank konvensional juga bank syariah. Asal pendapatan terbesar yaitu dari dana pihak ketiga yang diperoleh bank syariah dan bank konvensional, dana tersebut berfungsi sebagai forum keuangan bank permanen yang dikelola sedemikian rupa dan mempunyai fungsi yaitu funding dan lending. Pada pembangunan ekonomi nasional dibutuhkan praktik hukum ekonomi syariah, melalui pusat ekonomi atau aneka macam forum yang berkecimpung dalam sektor riil, positifnya adalah pengaruh terhadap ekonomi nasional semakin berkembang dan bertumbuh. Produk halal mempunyai sertifikasi dan labelisasi untuk perspektif maslahat menaruh jaminan, pertumbuhan, berita mengenai mengkonsumsi produk halal yang dipakai masyarakat. Tunjangan profesi dan labelisasi terhadap kebutuhan konsumen yaitu mempunyai produk yang halal dikategorikan maslahat dharuriyyah lantaran mengakibatkan semakin rumitnya memilih produk halal atau haram karena terjadi beberapa faktor kemajuan pengetahuan dan teknologi, dan diharapkan untuk menetapankan labelisasi produk halal dan tunjangan profesi. kata kunci: Dual Bank System, Halal, Keuangan Syariah, Milenial, Produk

Effect of Current Ratio (Cr), Quick Ratio (Qr), Debt To Asset Ratio (Dar) and Debt To Equity Ratio (Der) on Return On Assets (Roa) Widya Novita Sari; Eri Novari; Yuda Septia Fitri; Ade Iskadar Nasution
Journal of Islamic Economics and Business Vol 2, No 1 (2022): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

This research is motivated by differences in the results of previous studies regarding the Effect of Current Ratio (CR), Quick Ratio (QR), Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) on Return On Assets (ROA) in Companies Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange for the 2015-2019 Period. This study aims to determine the effect of the Current Ratio (CR), Quick Ratio (QR), Debt To Asset Ratio (DAR), and Debt To Equity Ratio (DER) on Return On Assets (ROA). This study uses several data analyzes, namely descriptive analysis, model selection test, data selection method test (Chow test, Hausman test, and Langrange multiplier test), panel data regression analysis test, hypothesis testing (partial test and simultaneous test), and coefficients. determination by using the Eviews version 10 program. Based on the results of this study, it shows that the measurement results on the Current Ratio (X1) have no significant effect on Return On Assets (Y), Quick Ratio (X2) have no significant effect on Return On Assets (Y), Debt to Assets Ratio (X3) has an effect on Return On Asset (Y), and finally Debt to Equity Ratio (X4) has an effect on Return On Asset (Y).

Faktor Penentu Earning Per Share Perusahaan Properti dan Real Estate yang Terdaftar dalam Indeks Saham Syariah Indonesia Gayatri Aisyah Ardinindya; Tjetjep Djuwarsa
Journal of Islamic Economics and Business Vol 1, No 2 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

In conducting this study, to determine the effect of the Current Ratio, Debt to Assets Ratio, Return on Assets to the Earning Per Share of property and real estate companies listed in ISSI. The sample in this study consisted of 12 property and real estate companies registered with ISSI. The data used was obtained from the official website of the Indonesia Stock Exchange, as well as the company's official website. The analytical method used is the panel data regression method using EViews 10 Software. The results obtained from this research are; CR partially positive and insignificant effect on EPS, DAR partially positive and not significant effect on EPS, ROA partially positive and significant effect on EPS, CR, DAR, and ROA simultaneously positive and significant effect on EPS.

Bonds in Islamic Economic Review Abu Umar Faruq
Journal of Islamic Economics and Business Vol 2, No 2 (2022): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Bonds that are reviewed from fiqh principles are allowed as stated in the DSN MUI fatwa Number: 32/DSN-MUI/IX/2002 concerning Syari'ah Bonds, Number: 41/DSN-MUI/III/2004 concerning Syari'ah Ijarah Bonds and Number: 59 /DSN-MUI/V/2007 concerning Convertible Syari'ah Mudharabah Bonds. Bonds can be issued based on sharia principles by referring to the fatwa. This study aims to describe bonds in a review of fiqh rules and describe the differences between Islamic bonds and bonds. with qualitative research methods. This study found that the basic difference between Islamic bonds and conventional bonds is the application of interest that has been determined at the beginning of the transaction. In Islamic bonds, profit sharing is not determined at the beginning of the transaction, but what is determined is the percentage (nisbah) of future profits.

Production Function According to Yusuf Qardhawi in Islamic Economics Trisna Taufik Darmawansyah; Husnayaini Amalia; Yani Aguspriyani
Journal of Islamic Economics and Business Vol 2, No 1 (2022): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Economic activities, one of which is production, is taught in the Qur'an. In the context of Islamic economics, a Muslim producer must behave in accordance with the norms and ethics of Islamic economic production. It takes a knowledge and understanding of production behavior according to Islam in order to fulfill this behavior. Knowledge of a concept greatly influences a person's behavior. Yusuf Qardhawi's thoughts on the factors of production are that production only has two main elements, namely natural resources and human resources in the form of labor. Yusuf Qardhawi further explained that natural resources are very much needed to be managed by humans, therefore, in production, labor is needed. New production appears when there is a combination of work between human resources and natural resources. While the capital factor is not included in the main factor because capital is nothing more than the result of human labor that is stored. Another reason capital is not included is because this problem is related to usury which is forbidden. Meanwhile, other elements such as organization are only supervision, regulation and production strategy.

Bantuan Langsung Tunai dan Insentif Pajak serta Implikasinya Terhadap Pertumbuhan UMKM di Jawa Barat Dinar Nurul Fauziah
Journal of Islamic Economics and Business Vol 1, No 1 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Penelitian ini bertujuan mengetahui pengaruh Bantuan Langsung Tunai dan Insentif Pajak terhadap Pertumbuhan UMKM Jawa Barat, Indonesia. Bantuan Langsung Tunai atau yang lebih dikenal sebagai BLT ialah program bantuan dari pemerintah dengan diberikannya sejumlah uang tunai atau bantuan lainnya baik bersyarat maupun tak bersyarat untuk masyarakat miskin. Insentif pajak merupakan suatu bentuk fasilitas yang diberikan pemerintah kepada wajib pajak. UMKM adalah unit usaha produksi tersendiri yang dilakukan oleh perseorangan atau badan hukum di semua sektor perekonomian. Hasil penelitian ini menunjukkan bahwa Bantuan Langsung Tunai berpengaruh negatif dan tidak signifikan, sedangkan Insentif Pajak berpengaruh negatif dan signifikan terhadap Pertumbuhan UMKM di Jawa Barat, Indonesia. kata kunci: BLT, Insentif, Pajak, Pertumbuhan, UMKM

Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank M Sandi Marta; Ahmad Gunawan; Syti Sarah Maesaroh; Nugraha Nugraha; Syaiful Bahri
Journal of Islamic Economics and Business Vol 2, No 2 (2022): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia.

Faktor yang Memengaruhi Non Performing Financing pada Bank Umum Syariah BUMD di Indonesia Nurfadhila Tsania; Destian Arshad Darulmalshah Tamara; Setiawan .
Journal of Islamic Economics and Business Vol 1, No 2 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

The purpose of this study was to determine the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operational Expenses on Operational Financing (BOPO) and Gross Regional Domestic Product (GRDP) partially on Non-Performing Financing (NPF) in Sharia Bank of Municipally-Owned Corporations in Indonesia The data analysis technique used is path analysis. This study selected a sample with a purposive sampling method and selected three Islamic Commercial Banks to be used. The data used is secondary data sourced from the financial reports of Islamic Commercial Banks and the Central Statistics Agency which have been published and collected using documentation techniques or direct quotations. The results of this study indicate that CAR, FDR, and GRDP have no effect on NPF meanwhile BOPO has an effect on NPF.

Handling Cash In And Cash Out On Dimas Mart Supermarket Kampar Regency Delfian Zaman; Dina Dina
Journal of Islamic Economics and Business Vol 2, No 1 (2022): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

In general, every company, both small and large, must have Cash In and Cash Out. Cash has a central position in maintaining smooth operations. Cash also has the nature that its ownership cannot be proven and is easily transferred, so it is easy to misappropriate or embezzle. Therefore, it is necessary to carry out strict cash supervision, and there must be proper reporting of its use. The company must be careful in carrying out activities related to Cash In and Cash Out, meaning that every cash recipient and cash disbursement transaction must be recorded so that unwanted deviations do not occur. Cash receipts and disbursements must be carried out effectively and efficiently, so there is no budget waste. Therefore, we need an adequate system to be able to monitor cash receipts and cash disbursements. This research aims to explain how to handle cash inflows and outflows and how to handle cash bookkeeping at the Dimas Mart supermarket. So that the supermarket can improve procedures for handling cash inflows, cashouts, and cash bookkeeping so that it can be a reference in conducting similar research at a place and time. Different.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Vemy Suci Asih

Contact Email
just.vemy@uinsgd.ac.id

Phone
+6285798510035

Journal Mail Official
JIEB@uinsgd.ac.id

Editorial Address
A.H Nasution Street No.104

Location
Kota bandung,

Jawa barat

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Vemy Suci Asih

Contact Email just.vemy@uinsgd.ac.id

Phone +6285798510035

Journal Mail Official JIEB@uinsgd.ac.id

Editorial Address A.H Nasution Street No.104

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Vemy Suci Asih

Contact Email
just.vemy@uinsgd.ac.id

Phone
+6285798510035

Journal Mail Official
JIEB@uinsgd.ac.id

Editorial Address
A.H Nasution Street No.104

Location
Kota bandung,

Jawa barat

INDONESIA