JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Journal of Islamic Economics, Accounting and Banking (JESKaPe) is a scientific journal published by the Faculty of Islamic Economics and Business - IAIN Lhokseumawe. This journal serves as a forum for research results both conceptually and technically related to the scope of Islamic Economics, Islamic Finance, Islamic Accounting, Islamic Banking and other fields related to the main scope. JESKaPe was first published in June 2017 and subsequently published twice a year, namely in June and December each year. This journal publishes state-of-art papers in fundamental theory, experiments and simulations, as well as applications, with systematically proposed methods, an adequate review of previous works, extended discussions and concise conclusions. As our commitment to the advancement of science and technology, JESKaPe follows an open access policy which allows published articles to be freely accessed online for free without having to subscribe.
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<![CDATA[INNOVATIVE MARKETING COMMUNICATION PRODUCTS OF GRAMEEN SHARIA BANKING ]]>
<![CDATA[Kartika Marella Vanni]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.506
<![CDATA[The Grameen Bank is a financing model to provide capital from banks to economically disadvantaged communities. Islamic Commercial Banks in Indonesia are among the banks that developed this product which was later called the Future Package (PMD). PMD is financing intended for women entrepreneurs or prospective entrepreneurs who belong to the poor group without collateral. In addition to providing financing, PMD also provides training to improve knowledge and entrepreneurial skills as well as monitoring debtor businesses. The purpose of this study is to be able to understand the marketing communication model that has been applied by Islamic banks to female customers, the majority of whom do not have financial literacy and are poorly educated so that they are interested in joining PMD products. The research method used is qualitative research with a case study approach. Then it produces the fact on the ground that Sharia Banks in marketing PMD products for women's empowerment are with an offline and online marketing mix. Product promotion tactics include events and experiences that include a variety of marketing communication tools.]]>
<![CDATA[ANALYSIS OF FUNDING AND INVESTATION DECISIONS TO THE VALUE OF COMPANY WITH PROFITABILITY AS MODERATION IN PHARMACY SUB-SECTOR COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Rita Mulyani]]>;
<![CDATA[Retno Fuji Oktaviani]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.515
<![CDATA[This study aims to analyze the effect of decisions, funding and investment decisions on the company and analyze the profitability of being able to moderate the effect of funding and investment decisions on the value of the pharmaceutical company sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, namely before and during the Covid-19 pandemic. Methods The analysis used is multiple regression with R studio tools for statistical data processing. The results showed that the funding decision proxied by DER had no effect on firm value. Investment decisions proxied by PER have an influence on firm value. The profitability variable in this study is able to moderate the effect of investment decisions and decisions on firm value.]]>
<![CDATA[SYSTEM AND MARKETING STRATEGY ANALYSIS OF TOFU INDUSTRY IN MEURAH MULIA DISTRICT ]]>
<![CDATA[Riskiani]]>;
<![CDATA[Iskandar]]>;
<![CDATA[Khalish Khairina]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.519
<![CDATA[This study discusses System and Marketing Strategy Analysis in the Tofu Industry (Case Study on the Samani Tofu Industry in Meurah Mulia District). Samani Tofu Industry has a big potential in tofu industry, but still restricted by marketing system, promotion, capital, and also higher price material. Thus, this study aim to analyze its system and marketing strategy. This research is a field research with a qualitative approach. This study uses data collection techniques, namely interviews, observation and documentation. Based on the results of the study, it was found that the marketing system of the tofu in the Samani tofu industry in Meurah Mulia District includes quality raw materials, competent employees, a clean and strategic place and cooperation with local community transportation. Mean while, marketing system of the tofu in the Samani tofu industry in Meurah Mulia by producing high quality products, offer a lower price, affordable among the community. distribution strategy applied to Samani's tofu business is by directing it into the hands of consumers and also through intermediaries, namely retailers, direct approach with community and word of mouth.]]>
<![CDATA[ANALYSIS OF THE ROLE OF SANTRI IN THE DEVELOPMENT OF PESANTREN BUSINESS UNITS (CASE STUDY OF DARUNNAJAH ISLAMIC BOARDING SCHOOL, SOUTH JAKARTA) ]]>
<![CDATA[Sri Sudiarti]]>;
<![CDATA[Wahyu Sarvina]]>;
<![CDATA[Nurul Jannah]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.706
<![CDATA[Pesantren is a school that teaches religious sciences, Initially, pesantren only taught religious knowledge, but for now there are modern pesantren that combine religious knowledge with general knowledge, Darunnajah Islamic Boarding School is one of the modern pesantren, So the leadership of the pesantren also uses this opportunity to open a business unit to teach students self-reliance and entrepreneurial education, so that students are expected to play an active role in the management of the business unit being run. This study uses descriptive qualitative methods and data collection is carried out by means of in-depth interviews. The results of this study reveal that Darunnajah Islamic boarding school students play an active role in the development of business units run by Islamic boarding schools, The role played by the students is to become a business unit manager and provide bright ideas that they have to develop their business units.]]>
<![CDATA[THE EFFECT OF REMUNERATION AND LEADERSHIP GROWING ON THE ACCREDITATION PERFORMANCE OF DEPARTEMENT AT UIN SUMATERA UTARA MEDAN ]]>
<![CDATA[Khairina Tambunan]]>;
<![CDATA[Isnaini Harahap]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.711
<![CDATA[Higher education accreditation aims as an evaluation of achievement so that the results will be used to improve and improve the previous standards. With the statue of UIN Sumatera Utara Medan as a Public Service Agency, remuneration is something that affects the accreditation performance of its department, as well as leadership growth. This research aims to see the effect of remuneration and leadership growth on the accreditation performance of department at the UIN Sumatera Utara Medan, either partially or simultaneously. With 61 departments owned, it can be taken a sample of 52 respondents. As a result, the remuneration and leadership growth have a significant effect on the accreditation performance of department at the UIN Sumatera Utara Medan, either partially or simultaneously. The coefficient of determination obtained shows that remuneration and leadership growth can explain the effect of 43.4%%. The findings obtained are that the department has problems in its accreditation performance. However, many departmental managers can overcome this with various efforts made. Recommendations for the availability of accreditation data with a one-door system, increasing the ability of departmental managers in carrying out their main tasks, the availability of funds and the availability of sufficient human resources.]]>
<![CDATA[ANALYSIS OF MSME DEVELOPMENT IN PEMATANGSIANTAR CITY ]]>
<![CDATA[Reni Ria Armayani Hasibuan]]>;
<![CDATA[Dwi Rahma]]>;
<![CDATA[Nurhayati]]>;
<![CDATA[Putra Apriadi Siregar]]>;
<![CDATA[Fitri Hayati]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.773
<![CDATA[UMKM has an important role’scause can be able to create business fields to support daily economic needs. Accounting knowledge and business experience is one of the factors in developing a business. This study aims to determine whether accounting knowledge and business experience affect the development of UMKM in Pematangsiantar City. This study uses primary data and secondary data. Primary data was obtained by distributing questionnaires to business actors in Pematangsiantar City, while secondary data was obtained through various literature studies and official websites. The respondents in this study amounted to 117 entrepreneurs. In this study, the researcher used a quantitative approach and processed the data obtained from the questionnaire which was transformed through a Likert scale. While the analysis used in this study is multiple linear regression with a significant level of 5%. From the results of the research conducted, it can be concluded that: 1) There is a positive influence between accounting knowledge and the development of UMKM in Pematangsiantar City, where the value of t.count is 3.994 > ttable of 1.65833. 2) There is a positive influence between business experience on the development of UMKM in Pematangsiantar city, where the tcount value is 2.631> ttable is 1.65833. 3) There is a positive influence between Accounting Knowledge and Business Experience on UMKM Development in Pematangsiantar City by 25.4%. This is evidenced by the value of the coefficient of determination R Square of 0.254.]]>
<![CDATA[TABDZIR (WASTE) REDUCTION USING LEAN MANUFACTURING APPROACH IN FADHILA AQIQAH TASIKMALAYA PRODUCTION PROCESS ]]>
<![CDATA[Ahmad Saifullah Mawardi]]>;
<![CDATA[Lina Marlina]]>;
<![CDATA[Qiny Shonia Az Zahra]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.932
<![CDATA[Delay delivery on Fadhila Aqiqah distribution process occurred frequently. The problem was there’re waste in their production process. In islam, it called tabdzir. Tabdzir can minimized so the production process being more efficient. The purpose of this research is to find out how to minimize waste by analyzing the lean manufacturing approach. The research method used is a qualitative approach, namely lean manufacturing with tools in the form of value stream mapping and fishbone diagrams. Value Stream Mapping (VSM) to describe the flow of the production process from raw materials to finished products. VSM is depicted with symbols representing activities, then grouped into value added and non value added. Tabdzir or waste is identified by finding the root of the problem through a fishbone diagram. The implication of this research is that the company is able to know how to minimize the occurrence of waste in the production process.]]>
<![CDATA[SOLUTION OF SHARIAH ECONOMIC DISPUTES IN THE PROVISIONS SET BY THE SUPREME COURT ]]>
<![CDATA[Rifqi Azis Amrullah]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.933
<![CDATA[Increase users of sharia contracts is directly proportional to the increase in sharia economic disputes. The occurrence of disputes can be caused by one party breaking a contract or committing an unlawful act. In the event of a dispute, the party who feels aggrieved can submit a lawsuit to the court, but it turns out that during the examination of the case the judge found that the contract used was deemed not in sharia complience, while none of the parties filed a lawsuit for cancellation the contract. In this study, the authors used normative juridical research methods. by exploring the provisions of the supreme court which serve as guidelines for judges in examining cases of sharia economic disputes, while also using a conceptual approach by looking at Islamic law concepts regarding inappropriate contracts. with Islamic law. In this study the authors conclude that there are still many legal voids governing sharia economics, the existing provisions only regulate in general and universally, even contradicting each other. As a result of this legal vacuum, the supreme court made rules for examining sharia economic cases, where in several provisions found inconsistencies in the regulations made, or even contradicting each other, so it is necessary for judges to carry out ijtihad and decide on cases that are demanded by the parties in order to fulfill the principle of divinity. and so that the decision remains on the provisions stipulated by Islamic law]]>
<![CDATA[FINANCING RISK IN ISLAMIC BANKING BEFORE AND DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Mardhiyaturrositaningsih]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.936
<![CDATA[This study aims to identify the risk of financing in Islamic Banks. Financing risk assessment is divided into two categories, financing based on contract and financing based on usage. This study uses a comparative analysis method to identify differences in financing risks in the period before and during the Covid-19 pandemic. The results of the study show that there are six differences in financing risks based on the contract period before and during the Covid-19 pandemic. The risk of financing based on use shows that there is no difference in the risk of financing investment for MSMEs before and during the Covid-19 pandemic. Meanwhile, the difference can be seen in the risk of working capital financing for MSMEs, working capital financing for Non-MSMEs, the risk of investment financing for Non-MSMEs and the risk of consumptive financing. These results indicate that Islamic bank financing is responding to the Covid-19 pandemic with changes in financing risk. Banks need to manage financing with the aim of increasing financing not increasing risk.]]>
<![CDATA[CUSTOMER PERCEPTIONS ON THE ROLE OF BAITUL MAL WA TAMWIL, SUBANG CITY ]]>
<![CDATA[Juhadi]]>;
<![CDATA[Agus Koni]]>;
<![CDATA[Fenny Damayanti Rusmana]]>;
<![CDATA[Ridla Mutiah]]>;
<![CDATA[Ade Albayan]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i2.1031
<![CDATA[The background of this research is that the financing provided by baitul mal wa tamwil has not been managed properly or by micro-entrepreneurs. Research related to customer perceptions of the role of baitul mal wa tamwil in Subang City uses quantitative research. The results of the study show that the financing of baitul mal wa tamwil is not significant to members' perceptions of business development and perceptions of increasing members' welfare. However, business development has a significant positive effect on the perception of increased member welfare. For micro business actors, it is hoped that they can make more use of the provision of financing to develop their business so that the role of financing becomes maximized. The conclusion of this study is that the effect of financing is not significant on business development and increasing welfare, so it is necessary to conduct similar research in other places with more subjects and objects. ]]>
