cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ardiansyah
Contact Email
garuda@apji.org
Phone
+6285885852706
Journal Mail Official
danang@apji.org
Editorial Address
Jl. Wa Ode Wau, Kel. Tanganapada, Kec. Murhum, Bau Bau, Provinsi Sulawesi Tenggara, 93720
Location
Kota bau bau,
Sulawesi tenggara
INDONESIA
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Published by Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau
ISSN : 2988148X     EISSN : 2988134X     DOI : 10.59059
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ekonomi fiskal Islam, pasar modal Islam, dan tema lain yang relevan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 181 Documents
 9   10   11   12   13 
Pengaruh Pengetahuan Syariah, Independensi Auditor Dan Keterampilan Teknis Dalam Meningkatkan Efektivitas Audit Syariah Sigit Trianto; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1234

Abstract

The aim of this research is to analyze the influence of sharia knowledge, auditor independence, and technical skills on the effectiveness of sharia audits. Data comes from previous research and library research. The research results show that sharia knowledge, auditor independence, and technical skills have a significant influence on the effectiveness of sharia audits. Sharia knowledge has the strongest influence, followed by examiner independence and technical skills. This research provides important implications for sharia audit practice. First, it is important for Sharia auditors to have sufficient Sharia knowledge to properly understand the Sharia transactions and activities being audited. Second, auditor independence must be maintained so that auditors can provide objective and impartial audit opinions. Third, sharia auditors must have sufficient technical skills to carry out audits effectively.
Dampak Bunga (Riba) Terhadap Perkembangan Perbankan Syari’ah di Indonesia Nicky Nanda Putri Dalimin; Risti Febri Astuti; Meylani Anggitasari; Alifah Nur Fatin; Lisa Oktavia Ramadhani; Reswara Tsalits; Anang Hidayah; Fariska Sari; Nur Rofiq
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1235

Abstract

This article tries to raise the theme of the impact of interest (usury) on the development of sharia banking in Indonesia. In the Islamic view, interest paid by conventional banks is included in usury. The practice of usury isu haram because usury is an act that exceeds the nominal amount of the loan. This action is contrary to the teachings of the Islamic religion, Islamic teachings do not allow making additions in the wrong way which can cause injustice. The research method used is a qualitative method by collecting several materials, legal sources and other comparative research materials. This qualitative method uses a secondary approach. A secondary approach can make it easier to obtain discussions from various references and information from various literature studies. The materials and objects used are journals and books. To strengthen understanding, the author emphasizes looking for various relevant journals and various opinions of figures. The research results show that the practice of bank interest (usury) cannot be avoided in the banking industry as a financial institution and an intermediation medium between surplus units (lenders) and deficit units (borrowers). Riba is additional (ziyadah) without compensation that occurs due to delays in previously agreed payments. There are 2 types of usury which can be grouped into 2, namely debt usury and buying and selling usury. The prohibition of usury has also been regulated in several verses and authentic hadiths where a person is commanded to avoid usury because it will harm oneself and others. Overcoming this requires efforts to avoid losses due to the negative impacts it causes. As a result, it creates various economic impacts felt by society, such as gaps in economic growth.
Pengaruh Tata Kelola Perusahaan, Komite Audit, Dan Kualitas Audit Terhadap Kinerja Perusahaan Alfio Surya Reynaldi; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1242

Abstract

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.
Pengaruh Faktor Lingkungan Pada Penentuan Materi Kesalahan Dalam Audit Laporan Ahmad Jarot; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1247

Abstract

The purpose in this study was to determine the effect of environmental factors on the determination of error material in the audit of financial statements. Ind facto environment is accountability, independent auditors, experience, auditory performance and auditory professionalism in determining the quality of the audit. The approach used is Quantitative by using multiple linear regression analysis. The results showed that Value from R Square in the study was 0.616 (61.6%) meaning that there were still 38.4% of factors (variable) that could affect the quality of the audit. For this reason, researchers can further add to the use of other variables other than the four variables that have been used in this study, such as leadership styles, auditor competence competencies, and time pressure budget.
Peran Perbankan Syariah dalam Mengimplementasikan Keuangan Ferdi Pratama; Muhammad Subhan
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1544

Abstract

This study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.
Analisis Penerapan Prinsip Bagi Hasil dan Manajemen Risiko pada Pembiayaan Musyarakah : Studi Kasus : Bank BNI Syariah Cabang Jambi Sintia Eka Putri; Muhammad Subhan
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1553

Abstract

This study aims to determine how the process of implementing the principle of profit sharing and risk management in musyarakah financing at BNI Syariah Jambi branch. This study uses a qualitative research method with a field approach through structured interviews. The results of this study indicate that BNI Syariah Jambi branch in implementing the principle of profit sharing and risk management is in accordance with the procedures and provisions that have been set. Operational constraints of BNI Syariah in implementing the principle of profit sharing and risk. Customer income is not reported to the Bank every month. The level of customer honesty is very low in terms of business development.
Analisis Sistem Informasi Akuntansi Pengelolaan Zakat pada BAZNAS Kota Binjai Cindy Purnama Asry Nasution; Hendra Hermain; Wahyu Syarvina
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1556

Abstract

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.
Analisis Faktor-Faktor yang Mempengaruhi Minat Menggunakan Financial Technology Syariah pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Thaha Saifuddin Jambi Rian Ade Saputra; M. Nazori; Efni Anita
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1561

Abstract

In today’s modern era, humans have a life with endless activities and technological developments that is currently maturing in indonesia is financial Technology. Financial Technology (fintech) is the latest innovation in the financial service system which is touched by modern technology, to make it easier for people to make payments, investments, borrow money, transfer money and so on. The problem formulation for this (1) do usability factors influence students’interest in using sharia fintech (2) can trust factors influence students’interest using sharia fintech (3) can risk factors influence students’interest using sharia fintech. The aim of this reseacrh is to look at the backround of the problem is to find out the factors that influence interest using sharia fintech at UIN STS Jambi. Based on the result of previous research, the following conclusions can be conveyed in this research (1) The result of the research show that partially the perception of usefulness is not influence in mintst using financial technology with a significance value of 0.103. (2) The research results show that partially trust has no effect on interest in using Financial technology with significance value of 0.060/ (3) The research results show that partially risk has an effect on interest in using financial Technology with a significance value of 0.000 (4) base on the test results, it is known that the value reaches 116.391, while the significance value is 0.000. this shows that perceived usefulness of trust and risk influence interest in using Financial Technology
Analisis Strategi Pemasaran Syariah dalam Meningkatkan Penjualan pada Depot Air Minum Isi Ulang Water Zone Aditya Arbi; Mellya Embun Baining; Rohana Rohana
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1564

Abstract

Drinking water according to the Regulation of the Minister of Health of the Republic of Indonesia No. 492/Menkes/per/IV/2010 is water that has been processed or unprocessed, which meets health requirements and can be directly consumed by humans. In simple terms, drinking water goes through a gradual process to become drinkable. This study uses a descriptive qualitative research design. Qualitative methods, according to Meleong, are research techniques that produce descriptive data from people and actions that can be seen from written or spoken language. According to Kountur, this type of research focuses on describing a condition or situation as clearly as possible without assessing the research subjects. The results of this study are a description of information from the findings of researchers in the field that are real and factual. Researchers conducted a survey to the research location by means of interviews, documentation and observation of research subjects that had been determined by informants in this study. In its implementation, the Water Zone Refill Drinking Water Depot is a characteristic of Sharia Marketing, including. Theistic, Ethical, Realistic, HumanisticBased on the results of the research that has been conducted on the sharia marketing strategy carried out by the Water Zone Refill Drinking Water Depot, it can be concluded that: The Sharia Marketing Strategy that has been carried out by the Drinking Water Depot turns out to include sharia marketing, namely Theistic, Ethical, Realistic, Humanistic. Sharia marketing constraints include less than optimal marketing strategies, Tight competition among businesses, Low human resources. Solutions to sharia marketing constraints that have implications for increasing sales Changing the way of thinking from negative to positive. This is done in order to always be confident and optimistic in facing problems.
Strategi Berinvestasi terhadap Keberhasilan Investasi Saham Syariah di Pasar Modal Syariah Widia Roker; Ibnu Waseu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1570

Abstract

Stocks and the Indonesian capital market coexisted in Indonesia in 1912, when the Indonesian capital market was first established. An Islamic regulation master named Abdurrahman Isa contends that stock trading exchanges are permitted in religion, including shares gave by banking organizations, where a portion of the exercises are revenue based credit. This is based on the circumstances of Muslims, who, in his opinion, are in a dhorurat state. This study made use of literature research, which uses information from books and other sources to investigate the method for putting into practice investment in sharia stocks as a tool for economic improvement. The English word investment, which means to plant, was adopted from the British language. According to the Dictionary of Capital Market and Financial Terms, "investment" refers to putting money or capital into a business with the intention of earning a profit. The Capital Market Law regulates the sharia capital market, which is a capital market that does not violate sharia law. In this instance, the Capital Market and Financial Institutions Supervisory Agency (Bapepam-LK) continues to oversee the sharia capital market. The fundamental difference between the sharia capital market and the conventional capital market is that the sharia capital market must adhere to sharia law in all transaction mechanisms and issuers traded in it. In other words, there is no significant difference between the two markets.

Page 11 of 19 | Total Record : 181

 9   10   11   12   13 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 2 (2025): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2025): Februari: Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 4 (2024): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2024): Februari : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 3 (2023): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah