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Dwi Surya Atmaja
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jkubs.iainptk@gmail.com
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Jl. Letnan Jenderal Soeprapto No. 19, Benua Melayu Darat, Kec. Pontianak Selatan, Kota Pontianak, Kalimantan Barat 78122.
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INDONESIA
Jurnal Keuangan dan Perbankan Syariah
Published by Institut Agama Islam Negeri Pontianak
ISSN : 27454470     EISSN : 27456315     DOI : https://doi.org/10.24260/jkubs
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal Keuangan dan Perbankan Syariah (JKUBS) merupakan jurnal open access sebagai tempat bagi para akademisi, peneliti, praktisi, regulator dan masyarakat baik nasional maupun internasional untuk mempublikasikan makalah ilmiah. Hasil penelitian tersebut terkait pada bidang keuangan dan perbankan syariah. Ruang Lingkup Jurnal ini berfokus pada studi ekonomi, keuangan dan perbankan syariah baik secara nasional maupun internasional. Bidang kajian pada jurnal ini meliputi ekonomi islam (mikro dan makro), bisnis islam, muamalah/hukum ekonomi syariah, akuntansi keuangan dan akuntansi syariah, keuangan lembaga bank maupun non bank, pasar modal serta manajemen keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
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Search results for , issue "Vol 1 No 2 (2020): Desember 2020" : 6 Documents clear
PENGARUH HALAL LOGO, DEVOUTNESS, AWARNESS DAN MARKETING TERHADAP COUNTRY OF ORIGIN sabirin, Sabirin; Fahmi, Muhammad
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.306

Abstract

This study aims to examine the effect of Pontianak Muslims' beliefs on the country of origin in receiving halal products from Malaysia. This research is classified into positivist research. The data source in this research is primary data. While the data collection technique used a questionnaire. The population in this study were all Muslim communities in the city of Pontianak, West Kalimantan. The sample used was purposive sampling. The analysis used is multiple regression with independent variables consisting of: (1) Halal logo, (2) Devoutness, (3) Awarness, (4) Marketing. For the dependent variable, namely Country of origin. The results showed that the Halal Logo variable had a significant effect on the Country of Origin. The Devoutness variable does not have a significant effect on the Country of Origin. The Awarness variable has a significant effect on the Country of Origin. Marketing variables have a significant effect on the Country of Origin.
PENGARUH UTANG LUAR NEGERI DAN EKSPOR NON MIGAS TERHADAP PRODUK DOMESTIK BRUTO INDONESIA Ariza, Anggatia; Peronika, Reza
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1943

Abstract

The purpose of this study is to determine simultaneously and partially significant effect between external debt in the economic sector and non-oil and gas exports on gross domestic product in Indonesia. The method used in this study is an associative method with a quantitative approach, the data analysis used is multiple linear regression analysis with Eviews 10 application. The data used in this study is secondary data which includes foreign debt in the economic sector, non-oil and gas exports and gross domestic product in Indonesia in 2009-2018.The results of this study indicate: 1) The foreign debt variable in the economic sector has a significant effect on gross domestic product in Indonesia in 2009-2018, with a probability value of 0.0090 <0.05 and a positive value of 0.055817, which means that every time there is an increase in foreign debt in the economic sector, then Indonesia's gross domestic product will also increase. 2) The non-oil and gas export variable has no significant effect on gross domestic product in Indonesia in 2009-2018, with a probability value of 0.3622> 0.05 and a positive value of 5.464491, which means that every time there is an increase in non-oil and gas exports, then Indonesia's gross domestic product will also increase. 3) Simultaneously (jointly) foreign debt in the economic sector and non-oil and gas exports have a significant effect on gross domestic product in Indonesia with a probability value of 0.004397 <0.05.
Rekonstruksi Laporan Keuangan Masjid berdasarkan ISAK 35 Pada Masjid Nurul Iman Kota Putusibau: Rekonstruksi Laporan Keuangan Masjid berdasarkan ISAK 35 Pada Masjid Nurul Iman Kota Putusibau Kurniati, Pratiwi; Sabirin, Sabirin; Anzil, Utin Rahmi
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1947

Abstract

The mosque only presents simple financial reports such as infaq reports/mobile charity boxes which are usually reported once a week with financial reports so that it can assess the accountability of the board/management for the duties, obligations and performance mandated to them. The purpose of this study is to determine the preparation of the financial statements of the Nurul Iman Mosque and the reconstruction of the Financial Statements at the Nurul Iman Mosque based on the Interpretation of Financial Accounting Standards No. 35. The research used by researchers is a qualitative approach with field research. Data collection techniques namely by: Observation, Interview and Documentation. The data obtained is a financial report made by the Treasurer of the Nurul Iman Mosque which is then processed, analyzed, and conclusions are drawn. The results of this study are: (1) Nurul Iman Mosque has not implemented the preparation of financial reports in accordance with ISAK No. 35 and still use the preparation of financial reports with the recording of income and expenses which are recorded in the Friday cash book. (2) Components in the financial statements of the Nurul Iman Mosque which must be made in accordance with ISAK No. 35 which refers to 5 Components, namely Statement of Financial Position, Statement of Comprehensive Income, Report on Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements.
Analisis Sistem Informasi Akuntansi Pengumpulan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Mempawah: Analisis Sistem Informasi Akuntansi Pengumpulan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Mempawah syafitri, inda afria; Yulia, Yulia; Ningrum, wulan wahyu
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.1950

Abstract

This study aims to determine how the Accounting Information System for Zakat Collection at the National Amil Zakat Agency (BAZNAS) of Mempawah Regency. To achieve the expected goals in this study, researchers used descriptive qualitative methods. The data collection techniques used are: observation, interview, and documentation. The data studied was obtained from the zakat collection report made by the zakat distribution section of BAZNAS Mempawah Regency. The result of this research is that BAZNAS Mempawah Regency still uses the old system, which is using manual recording system in its financial reporting. The system of recording, receiving, and distributing ZIS funds made is still not in accordance with relevant accounting policies. The advice given by researchers to BAZNAS is that the financial statements of BAZNAS Mempawah Regency should implement a web-based accounting information system to make it easier for the public to access the financial reporting system. As we know that the IAI (Indonesian Accounting Association) issued PSAK 109 in order to become the basis for amil zakat institutions in preparing and presenting the expected financial statements.
PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK BNI SYARIAH PERIODE 2011-2020: PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK BNI SYARIAH PERIODE 2011-2020 Bachtiar, Eko; Farindah, Memi
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.2082

Abstract

ABSTRACT The purpose of this study was to find out the Effect of Third Party Funds on Liquidity, the Effect of Non Performing Financing on Liquidity and the effect of Third Party Funds and Non Performing Financing simultaneously on BNI Syariah Bank Liquidity in the 2011-2020 period. This research is a quantitative research. The data source used is secondary data with the Quarterly financial reports of the BNI Syariah bank from 2011-2020 obtained from the official website data of the Financial Services Authority (OJK). The data collection technique used is Library Research. The method used in this study is multiple linear regression analysis by conducting classic assumption tests, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. After that, the F test, T test and R-square coefficient of determination test were carried out with a significance of 5% or 0.05. Based on the analysis conducted, it can be concluded that DPK has a negative and significant effect on liquidity. NPF has a positive and significant effect on Liquidity. The results of the F test count = 6.544 and a significance of 0.004, meaning that a significance value of 0.004 <0.05 means that the significance value of the F test is less than ? = 5%, stating that TPF and NPF together affect liquidity.
Analisis Perbandingan Tingkat Pengungkapan CSR BUS Indonesia Berdasarkan Indeks ISR dan SET: Analisis Perbandingan Tingkat Pengungkapan CSR BUS Indonesia Berdasarkan Indeks ISR dan SET Atiqah, Nur; Verdianti, Verdianti; Ramadhanti, Ade Ira
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.2102

Abstract

This study determine disclosure level of Corporate Social Responsibility among Islamic Commercial Banks in Indonesia based on Islamic Social Reporting Index and Sharia Enterprise Theory approaches, and comparison disclosure level of Corporate Social Responsibility among Islamic Commercial Banks in Indonesia. In this study, CSR disclosure based on the Islamic Social Responsibility Index uses 80 sub-themes with 6 themes, such as theme of funding and investment, theme of products and services, theme of labor, theme of society and theme of organizational governance while Sharia Enterprise Theory uses 21 sub-themes with 5 themes, such as accountability to Allah SWT, accountability to customers, accountability to employees, accountability to community, and accountability to nature. The sample in this study amounted to 14 Islamic commercial banks in Indonesia in 2017 and 2018 reporting periods. Data was analyzed using content analysis and independent t-test. Results of this study indicate that (1) the level of Corporate Social Responsibility disclosure among Islamic Commercial Banks in Indonesia based on the Islamic Social Reporting Index has an average 72.5% (informative), and the level of Corporate Social Responsibility disclosure among Islamic Commercial Banks in Indonesia based on Sharia Enterprise Theory has an average 70% (informative). (2) The level of disclosure of Corporate Social Responsibility of Islamic Commercial Banks in Indonesia based on the Islamic Social Reporting Index and Sharia Enterprise Theory shows no significant difference at 5% significance level.

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