Articles
234 Documents
<![CDATA[Dampak Kebijakan Pajak terhadap Preferensi Pertukaran Mata Uang Kripto: Analisis Kualitas dalam Konteks Regulasi yang Berkembang ]]>
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Seger Santoso]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i5.915
<![CDATA[This qualitative literature review examines the impact of tax policies on cryptocurrency exchange preferences within the context of evolving regulations. With the rapid growth of the cryptocurrency market, understanding the relationship between tax regulations and user behavior has become crucial. This study synthesizes findings from various research articles, highlighting how clear and transparent tax policies can influence user engagement and compliance in cryptocurrency trading. The review reveals that uncertainty regarding tax obligations often leads to user avoidance of cryptocurrency exchanges, while a better understanding of tax responsibilities correlates with more proactive investment management. Furthermore, the analysis indicates that cryptocurrency platforms demonstrating transparency in tax handling are preferred by users. The findings emphasize the necessity for governments to develop supportive tax frameworks and educational initiatives to facilitate healthy growth in the cryptocurrency sector. Overall, the research underscores the importance of regulatory clarity in fostering user trust and participation in cryptocurrency exchanges, ultimately contributing to a more robust and sustainable market.]]>
<![CDATA[Desain Program Pelaporan yang Optimal: Analisis Kualitatif Terhadap Efek Pemberian Insentif dan Dinamika Keterlibatan Pelapor ]]>
<![CDATA[Eka Wahyu Kasih]]>;
<![CDATA[Ngadi Permana]]>;
<![CDATA[A. Sigit Pramono Hadi]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i5.916
<![CDATA[This study aims to analyze the optimal design of whistleblowing programs, focusing on the effects of incentives and the dynamics of whistleblower engagement. Through a qualitative literature review, the research explores the impact of financial incentives on the effectiveness of whistleblowing programs and how factors such as organizational culture and management support influence whistleblowers' decisions. The findings show that while financial incentives are effective in encouraging reporting, excessive incentives can reduce the quality of the information provided. On the other hand, factors such as anonymity and protections for whistleblowers significantly increase their engagement. This study highlights the importance of a holistic approach that combines financial and non-financial incentives with strong protections for whistleblowers to ensure program effectiveness. Furthermore, policy implications suggest the need for continuous evaluation of whistleblowing programs to ensure they remain relevant and effective in detecting violations across different sectors. Although this study provides valuable insights, several limitations, including its focus on literature sourced from the United States and the absence of empirical data, affect the generalization of the findings. Therefore, further research is necessary to test these findings in various organizational contexts and environments.]]>
<![CDATA[Evaluasi Kepatuhan Pelaku Usaha Petis Ikan HSN terhadap Sistem Jaminan Produk Halal (SJPH) di Konang Galis Kabupaten Pamekasan ]]>
<![CDATA[Yulinda Tristiana]]>;
<![CDATA[Ahmad Makhtum]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i5.932
<![CDATA[In Pamekasan, many small and medium businesses have received halal certificates, but still have difficulty implementing SJPH in a sustainable manner. Many business actors do not fully understand that halal certification is not just a symbol, but is a system that needs to be implemented continuously and monitored closely. They often focus on the administrative aspects of certification, and ignore the importance of practice in daily activities. This research aims to determine the efforts of HSN fish paste business actors UMK in Pamekasan Regency in ensuring compliance with SJPH and evaluating compliance with SJPH implementation. The research method used is a descriptive qualitative research method, where the process of searching for data is through observation, interviews and documentation techniques. This method was chosen so that the research data is in-depth and comprehensive regarding the evaluation of HSN fish paste business actors' compliance with the Halal Product Guarantee System (SJPH). This research involved 4 fish paste business actors. The findings of this research show that HSN fish paste business actors are trying hard to implement SJPH, even though there are obstacles that hinder its effectiveness. However, there are weaknesses in supervision, internal auditing, and employee training. There needs to be more structured action to achieve optimal SJPH compliance and strengthen consumer trust.]]>
<![CDATA[Analisis Pengelolaan RPH Kota Pamekasan Ditinjau dari Keputusan Kepala Badan BPJPH No. 77 Tahun 2023 ]]>
<![CDATA[Naurah Intan Fahrani]]>;
<![CDATA[Muhammad Ersya Faraby]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i5.942
<![CDATA[This study discusses how the management of RPH in Pamekasan City is based on the decision of the Head of BPJPH Agency Number 77 of 2023. This is one of the reasons researchers are interested in researching more deeply into the management of RPH based on the Decree of the Head of BPJPH concerning Halal Slaughter Certification Standards. This research method uses qualitative with the research subject being the Pamekasan City RPH. The data used in this study are primary and secondary data through interviews, observations, and documentation. This research is located at the Pamekasan City RPH. The results of this study state that the Management of RPH has implemented the Decree of the Head of BPJPH Agency Number 77 of 2023 which explains the implementation of a halal product guarantee system in the slaughter of ruminant animals and poultry, starting from location provisions, slaughter tools, pre-slaughter, slaughter process, to distribution of slaughter results. However, there are several indicators that have not been implemented such as stunning, NKV, and locations that are still not feasible.]]>
<![CDATA[Analisis Penetapan Harga Jual Beli Makanan pada Sistem Prasmanan Perspektif Prinsip Keadilan Ekonomi Islam ]]>
<![CDATA[Anisa Fitri Al Husna]]>;
<![CDATA[Imam Prawoto]]>;
<![CDATA[Rizal Maulana]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i6.948
<![CDATA[This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..]]>
<![CDATA[Pengaruh Fitur Layanan dan Biaya Administrasi Terhadap Kepuasan Nasabah Menggunakan Mobile Banking pada Bank Syariah Indonesia KC ]]>
<![CDATA[Destianah Destianah]]>;
<![CDATA[Hilda Hilda]]>;
<![CDATA[Fakhrina Fakhrina]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i6.953
<![CDATA[This research used a quantitative method with a sampling technique using the Slovin formula to obtain 95 samples. The data collection technique uses a questionnaire. The research results show that the service feature variable (X1) influences customer satisfaction (Y). The results of the t test for service features on customer satisfaction obtained a value of tcount > ttable (3.429>1.986) and a significance value smaller than probability (0.000 ttable (8.264 > 1.986) and a significance value smaller than probability (0.000 < 0.05), meaning that administration costs have an effect on customer satisfaction. The simultaneous test shows that the fcount value is 114.028 and the ftable value is 3.09 (114.028 > 3.09) with a significance level of 0.000 < 0.05. The conclusion of this research is that service features and administration costs influence customer satisfaction using mobile banking at Bank Syariah Indonesia KC Lahat.]]>
<![CDATA[Pengaruh Literasi Keuangan Terhadap Keputusan Penggunaan Produk Pegadaian Syariah ]]>
<![CDATA[Mallfi Lutfia]]>;
<![CDATA[Herlina Yustati]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i6.968
<![CDATA[This research aims to analyze the influence of financial literacy on decisions to use sharia pawnshop products. Financial literacy is an important factor that influences individuals in making financial decisions, including choosing sharia-based financial products. In this context, sharia pawnshops are one of the financial institutions that offer financing solutions according to sharia principles. This study uses a quantitative method with a survey approach to sharia pawnshop customers. Data were analyzed using linear regression to measure the relationship between the level of financial literacy and the decision to use sharia pawnshop products. The research results show that financial literacy has a significant influence on customers' decisions in using sharia pawnshop products. The higher the customer's financial literacy, the more likely they are to choose sharia pawnshop products as a financing solution. These findings underline the importance of financial education in increasing community participation in using sharia financial services. The results of the study indicate that simultaneously the variables of financial knowledge, financial management skills, and attitudes towards Islamic finance together have a significant influence on the decision to use Islamic Pawnshop products. The results of multiple linear regression analysis indicate that financial knowledge, skills and financial management have a significant effect on the decision to use Islamic Pawnshop products. Increasing financial knowledge, skills and financial management will increase the decision to use Islamic Pawnshop products.]]>
<![CDATA[Peran Ekonomi Syariah dalam Pengelolaan UMKM Berbasis Media Sosial ]]>
<![CDATA[Alfiah Thalia Nabila Putri]]>;
<![CDATA[Herlina Yustati]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i6.969
<![CDATA[This research aims to analyze the role of sharia economics in the management of social media-based Micro, Small and Medium Enterprises (UMKM). The development of information technology, especially social media, has opened up new opportunities for MSMEs to access wider markets. However, amidst the dynamics of the digital market, the application of sharia economic principles in managing social media-based MSMEs is very important to maintain business sustainability and ensure fair and transparent transactions.. By implementing business models such as mudharabah and musyarakah, social media-based UMKM can optimize financing potential without dependence on interest, as well as strengthen relationships with customers through ethical transactions. The research results show that the application of sharia economics in managing social media-based MSMEs not only improves business performance, but also has a positive impact on brand strengthening, customer loyalty and social empowerment. However, the main challenge in implementing sharia economics in social media-based MSMEs lies in the limited education and understanding among business actors.]]>
<![CDATA[Strategi Efektif Penggunaan Dana Hibah dalam Perspektif Ekonomi Islam ]]>
<![CDATA[Alda Julianti]]>;
<![CDATA[Lena Hirmawati]]>;
<![CDATA[Herlina Yustati]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i6.981
<![CDATA[Grant funds are a potential financial instrument in supporting social, educational, and religious development. In the perspective of Islamic economics, grant fund management has a spiritual dimension that emphasizes sincerity, sustainability, and broad benefits for the community. This study aims to identify effective strategies in managing grant funds in accordance with sharia principles. The research method uses a qualitative approach through literature analysis. The results of the study indicate that the principles of transparency, efficiency, productive empowerment, and sharia supervision are key factors for success in managing grant funds. This strategy not only has a significant impact on beneficiaries, but also strengthens public trust in grant fund management institutions.]]>
<![CDATA[Prinsip-Prinsip Akuntansi Syariah dalam Laporan Keuangan Bank Syariah ]]>
<![CDATA[Safira Armah]]>;
<![CDATA[Rayyan Firdaus]]>
<![CDATA[ SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/santri.v2i6.984
<![CDATA[This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.]]>
