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<![CDATA[Positive Impact of Audit Quality on Sharia Banks ]]>
<![CDATA[Muhammad Arifin]]>;
<![CDATA[Akmal Riza]]>;
<![CDATA[Vira Clarissa Ksrisya]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i1.23490
<![CDATA[Sharia banking can thrive by using the company's financial success, which is closely aligned with the audit process. The purpose of the audit task is to acquire evidence and assess it impartially to determine if the audit criteria are satisfied, so ensuring a high-quality audit and preventing fraud. Subsequently, a study was conducted to ascertain the influence of ethical factors and auditor expertise on the level of audit excellence in the financial statements of Islamic banks in Banda Aceh. The research employed a quantitative approach, utilizing the multiple linear regression model for data analysis. The primary data was collected through a questionnaire and processed using IBM Statistics to test statistical hypotheses. The study findings indicate that both ethical factors and audit experience have a favorable influence on the quality of audits conducted by Islamic institutions.]]>
<![CDATA[Analysis of The Influence of Social Assistence Hope Family Program on The Benefit of Society (Quality of Education) Study in Lubuk Kertang Village, West Brandan District, North Sumatera ]]>
<![CDATA[Seri Murni]]>;
<![CDATA[Analiansyah Analiansyah]]>;
<![CDATA[Suci Lailatul Sifa]]>
<![CDATA[ EKOBIS SYARIAH Vol 7, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v7i2.20069
<![CDATA[This study aims to see the effect of satisfaction, service, and the benefits of social assistance services for the Hopeful Family Program. This study uses a quantitative approach with multiple linear regression analysis method. Source of data in this research is primary data by distributing questionnaires to respondents. The population of this study were 175 people and a sample of 65 respondents using purposive sampling technique. The results showed that: a) Partially the variables of satisfaction and public service programs did not have a significant effect on the benefit of the community in terms of the quality of education, while the use of services had a significant effect on the benefit of the community in the quality of education. b) Simultaneously the variables of satisfaction, service programs and service benefits together influence the benefit of society in the quality of education with a P-Value = 0.000 < α 0.05. Based on the R2 test, the effect of the independent variable on the dependent variable was 33.9%, while the remaining 66.1% was influenced by other variables not examined in this study. ]]>
<![CDATA[The Mechanism for Calculating the Nishab of Zakat for Civil Servants’ Income According to MUI Fatwa No 3 Year 2023 ]]>
<![CDATA[Juinda Asri]]>;
<![CDATA[Supardi Supardi]]>;
<![CDATA[Adi Setiawan]]>;
<![CDATA[Nonie Afrianty]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i1.20370
<![CDATA[Civil servants are one of the subjects of zakat, which is called income zakat, and each zakat is issued if it has reached the nishab. The Indonesian Ulema Council regulates zakat in the MUI Fatwa Number 3 of 2003 concerning Zakat Income. The UPZ of the Regional Office of the Ministry of Religion of Bengkulu Province takes zakat on income every month from all groups of civil servants, even though some of the income of certain groups of civil servants has not reached the nishab. Determining the income nishab value is based on the Decree of the Chairman of BAZNAS No. 14 of 2021 concerning the income and services zakat nishab in 2021. The income nishab value is 85 grams of gold multiplied by IDR. 938,099,- amounting to Rp. 79,738,415,-. The research method used is descriptive analytical method with a qualitative approach. The results of this research show that: 1) the calculation of the zakat nishab on civil servant income applied by UPZ at the Regional Office of the Ministry of Religion of Bengkulu Province is taken from the basic salary of civil servants which is then paid out at 2.5% every month. 2) The calculation of the zakat nishab on civil servants' income by UPZ at the Regional Office of the Ministry of Religion of Bengkulu Province is not in accordance with MUI Fatwa Number 3 of 2003 because zakat is imposed on all groups of civil servants, zakat is taken from all gross income, and zakat is issued even though it has not yet reached the haul time.]]>
<![CDATA[The Role of Product Differentiation, Customer Purchase Intention, and Islamic Self-Congruity in Driving Customer Loyalty ]]>
<![CDATA[Riyan Cavallera]]>;
<![CDATA[Faqih Nabhan]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i1.20330
<![CDATA[Objective: This research aims to examine efforts to encourage the optimization of product differentiation, which can significantly impact customer purchase intention and Islamic self-congruity, thereby enhancing customer loyalty. Research Design & Method: This study was conducted with 150 Shopee customers residing in Salatiga city, utilizing an online questionnaire distributed via WhatsApp (WA) using accidental sampling technique. The collected data were processed using Partial Least Square Program Smart (PLS) Version 4.0, with Variance Based Structural Equation Modeling (SEM). Findings: The results of this research indicate that product differentiation is effective in driving customer purchase intention and Islamic self-congruity but fails to increase customer loyalty. Furthermore, customer purchase intention plays a significant role in boosting customer loyalty. However, Islamic self-congruity does not lead to increased customer loyalty. Implications & Recommendations: This study concludes that higher levels of product differentiation in Muslim clothing offered by Shopee do not directly enhance customer loyalty. Companies need to manage and optimize customer purchase intention to have a more substantial impact on driving customer loyalty. Islamic self-congruity has not successfully leveraged product differentiation in increasing customer loyalty. Contribution & Value Added: This research offers a fresh perspective on self-congruity theory, highlighting that self-congruence based on specific beliefs and religious convictions provides an opportunity for a broader exploration of customer behavior phenomena. Future research would be intriguing if conducted with more heterogeneous respondents, leading to a deeper understanding of the roles of customer purchase intention and Islamic self-congruity in enhancing customer loyalty.]]>
<![CDATA[PENGARUH AKSES PERMODALAN, STRATEGI PEMASARAN DAN INOVASI PRODUK TERHADAP KINERJA USAHA KONVEKSI DI KOTA BANDA ACEH ]]>
<![CDATA[Syadza Khaula Marzana]]>;
<![CDATA[Khairul Amri]]>;
<![CDATA[Dara Amanatillah]]>
<![CDATA[ EKOBIS SYARIAH Vol 7, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v7i2.20171
<![CDATA[AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh akses permodalan, strategi pemasaran dan inovasi produk terhadap kinerja usaha konveksi di kota Banda Aceh. Sampel penelitian sebanyak 59 orang pelaku usaha tersebut yang menjalankan usahanya di desa Kampung Baru sebagai pusat usaha konveksi di kota Banda Aceh. Pengumpulan data menggunakan kuesioner dan selanjutnya data dianalisis dengan peralatan statistik regresi linier berganda. Penelitian ini mengungkapkan bahwa akses permodalan, strategi pemasaran dan inovasi produk secara signifikan dapat meningkatkan kinerja usaha konveksi. Semakin mudah akses pelaku usaha ke sumber modal eksternal, semakin baik strategi pemasaran yang diterapkan semakin baik kinerja usaha. Demikian pula halnya dengan inovasi produk, pelaku usaha yang inovatif memiliki kinerja usaha yang lebih baik dibanding mereka yang kurang inovatif. Karena itu, peningkatan akses pada sumber permodalan, perbaikan kemampuan pelaku usaha dalam menerapkan strategi pemasaran dan melakukan inovasi produk/jasa yang ditawarkan dapat menjadi kebijakan rekomendatif bagi instansi terkait di kota Banda Aceh.]]>
<![CDATA[APPLICATION OF THE MCKINSEY MODEL IN ORGANIZATIONAL CHANGE AT BANK SYARIAH INDONESIA KCP JEMBER KARIMATA ]]>
<![CDATA[Anisa Anisa]]>;
<![CDATA[Nurul Setianingrum]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i1.23154
<![CDATA[Organizational change is a vital process in the growth and survival of an organization. The seven key elements that must align and interact harmoniously within an organization are: Strategy, Structure, Systems, Staff, Style/Culture, Shared Values, and Skills. The type of research used in this research is descriptive research using a qualitative approach. The data collection techniques used were observation, interviews and documentation. The data analysis technique is descriptive and the data validity technique uses source triangulation. The results of this research show that 1. the implementation of McKinsey's business strategy has gone very smoothly and has had a significant positive impact on the growth of the banking institution. As a result of implementation, BSI KCP Karimata was able to improve service quality and customer satisfaction. Operational efficiencies obtained through the McKinsey model also contribute positively to profitability and strengthen the financial foundation of BSI KCP Karimata. 2. The profits obtained after implementing the McKinsey model, namely the main profits obtained by BSI KCP Jember Karimata, further strengthen BSI's position as the largest sharia bank in Indonesia and in 2023 BSI will crawl up to the top 10 national banks. The challenge is that there are still some employees who find it difficult to adapt to new regulations or strategies from BSI KCP Jember Karimata.]]>
<![CDATA[THE INFLUENCE OF EDUCATION, KNOWLEDGE AND SKILLS ON THE PERFORMANCE OF PT BANK ACEH SYARIAH EMPLOYEES ]]>
<![CDATA[Ismuadi Ismuadi]]>;
<![CDATA[Muksal Muksal]]>;
<![CDATA[Maya Ariska Yusuf]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i1.22869
<![CDATA[Kinerja suatu perusahaan, termasuk perbankan, dalam mencapai tujuannya sangat bergantung pada kemampuan sumber daya manusianya (karyawan) dalam melaksanakan tugas dan tanggung jawabnya. Penelitian ini bertujuan untuk mengetahui pengaruh faktor pendidikan, pengetahuan dan keterampilan terhadap kinerja pegawai Kantor Pusat PT Bank Aceh Syariah. Dengan menggunakan 74 data responden, sampel dalam penelitian ini adalah karyawan PT Bank Aceh Kantor Pusat Syariah. Data diolah menggunakan aplikasi SPSS dengan analisis regresi linier berganda. Hasil menyatakan bahwa pendidikan tidak berpengaruh terhadap kinerja karyawan PT Bank Aceh Syariah, pengetahuan tidak berpengaruh terhadap kinerja karyawan PT Bank Aceh Syariah, keterampilan berpengaruh terhadap kinerja karyawan PT Bank Aceh Syariah, sekaligus pendidikan, pengetahuan dan keterampilan bersama-sama berpengaruh terhadap kinerja karyawan PT Bank Aceh Syariah.]]>
<![CDATA[Pengaruh Budaya Organisasi, Kepemimpinan dan Komitmen terhadap Kinerja Pegawai melalui Kedisiplinan Pegawai Pegadaian Wilayah VI Cabang Syariah Hasanuddin Kabupaten Gowa ]]>
<![CDATA[Tenriawaru Surfa]]>;
<![CDATA[Sudirman Sudirman]]>;
<![CDATA[Samsul Arifai]]>
<![CDATA[ EKOBIS SYARIAH Vol 7, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v7i2.20264
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah pengaruh budaya organisasi, kepemimpinan dan komitmen terhadap kinerja pegawai melalui kedisiplinan pegawai pada Pegadaian Wilayah VI Cabang Syariah Hasanuddin Kab. Gowa. Penelitian ini adalah penelitian kuantitatif dengan menggunakan, teknik analisis data, uji asumsi klasik, uji hipotesis, dan uji analisis jalur. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuesioner yang telah di bagikan pada pegawai Pegadaian Wilayah VI Cabang Syariah Hasanuddin Kab. Gowa. Populasi dalam penelitian ini adalah semua pegawai Pegadaian Wilayah VI Cabang Syariah Hasanuddin Kab. Gowa. Sedangkan teknik pengambilan sampel dalam penelitian ini menggunakan teknik sampling jenuh/sensus. Dengan teknik pengambilan sampel ini, seluruh populasi yang ada digunakan untuk pengambilan sampel dengan jumlah sampel 33 responden. Hasil penelitian menunjukkan bahwa budaya organisasi, kepemimpinan dan komitmen berpengaruh terhadap kinerja pegawai melalui kedisiplinan pegawai pada Pegadaian Wilayah VI Cabang Syariah Hasanuddin Kab. Gowa.]]>
<![CDATA[Literature Review Riset peran Maqasyid Syariah di Perbankan Syariah Indonesia ]]>
<![CDATA[Dafiar Syarif]]>;
<![CDATA[Wawan Devis Wahyu]]>;
<![CDATA[Syukawati Syukawati]]>;
<![CDATA[Wiyan Mailindr]]>;
<![CDATA[Elex Sarmigi]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i1.20568
<![CDATA[Penelitian ini bertujuan untuk melakukan tinjauan pustaka terhadap hasil penelitian tentang realisasi indeks maqashid syariah (MSI) pada perbankan syariah. Penelitian ini menggunakan pendekatan kualitatif dengan menerapkan metode deskriptif-analitis. Hasil penelitian ini menunjukkan bahwa beberapa hasil penelitian menekankan pentingnya realisasi indeks maqashid syariah (MSI) pada perbankan syariah. Dari Diskusi menjelaskan bahwa adanya pengaruh positif yang signifikan dari kinerja sosial berbasis Maqasid al-Shariah terhadap kinerja keuangan, Indeks maqasid syariah terbukti berpengaruh positif dan signifikan terhadap Kinerja Berbasis Akuntansi. Penelitian ini menyimpulkan penting sekali lembaga keuangan terkhusunya bank syariah menggunakan penilaian dengan indikator muqasyid syariah atau indikator penilaian yang dilahirkan dari bidang ilmu ekonomi islam]]>
<![CDATA[PEMAHAMAN MASYARAKAT DESA SARANG BULAN KECAMATAN PENDOPO KABUPATEN EMPAT LAWANG PROVINSI SUMATERA SELATAN TERHADAP ZAKAT PERTANIAN PADI ]]>
<![CDATA[Handana, Rudi]]>;
<![CDATA[Isnaini, Desi]]>;
<![CDATA[Sumarni, Yenti]]>
<![CDATA[ EKOBIS SYARIAH Vol 8, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry Banda Aceh ]]>
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DOI: 10.22373/ekobis.v8i2.26390
<![CDATA[Zakat adalah salah satu rukum Islam, zakat merupakan mengeluarkan Sebagian tertentu dari harta tertentu sampai nisab kepada orang yang berhak menerimanya dan merupakan kewajiban umat islam yang telah ditetapkan oleh Al-Quran, sunnah nabi dan ijma’ para ulama. Kabupaten Empat Lawang Desa Sarang Bulan memiliki persawahan yang cukup luas maka Sebagian Masyarakat penghasilannya dari hasil pertanian, akan tetapi petani belum memahami tentang zakat pertanian maka mereka masih sangat kurang dalam mengamalkan zakat pertanian. Penelitian ini bertujuan untuk mengetahui bagaimana Pemahaman Masyarakat Desa Sarang Bulan Kecamatan Pendopo Kabupaten Empat Lawang Provinsi Sumatera Selatan Terhadap Zakat Pertanian Padi. Penelitian ini mengunakan Metode kualitatif,data dalam penelitian ini diperoleh dari data primer dan data sekunder. Dalam mengumpulkan data mengunakan metode observasi, wawancara, dan dokumentasi. Hasil Penelitian ini menunjukan bahwa dalam melaksanakan kewajiban zakat, Masyarakat belum begitu memahami bahkan terkadang mereka menyamakan antara shadaka dengan zakat. Masyarakat Desa Sarang Bulan Kecamatan Pendopo Kabupaten Empat Lawang Provinsi Sumatera Selatan termasuk Masyarakat yang belum sadar akan kewajiban zakat, dilihat dari kebiasaan mereka yang ketika panen hanya memberikan kepada Masyarakat yang membutuhkan ataupun kemasjid dalam bentuk infaq atau sadakah yang disebut zakat.]]>
