cover
Contact Name
Munawar Rizki Jailani
Contact Email
munawarjailani@iainlhokseumawe.ac.id
Phone
+6282269845491
Journal Mail Official
jeskape@iainlhokseumawe.ac.id
Editorial Address
Jl. Medan B. Aceh, Alue Awe, Kec. Muara Dua, Kota Lhokseumawe, Aceh 24352
Location
Kota lhokseumawe,
Aceh
INDONESIA
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
ISSN : 27148793     EISSN : 26158469     DOI : https://doi.org/10.52490/jeskape
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.
Articles 72 Documents
THE IMPACT OF LAKE SIPIN TOURISM DEVELOPMENT ON THE COMMUNITY ECONOMY IN PERSPECTIVE ISLAMIC ECONOMICS Lidya Anggreni
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.448

Abstract

The existence of natural wealth in the form of lakes on the outskirts of urban areash which is then used by local residents to become tourism object has driven economic activity. The purpose of this study is to see how far the impact of the existence of lake sipin tourism in driving the economy from an Islamic perspective. This study uses a qualitative approach with descrifptive methods, namely conducting observations, documentation and interviews an then processed by triangulation techniques. There are 15 informants consisting of the head of the RT, youth groups and traders around the tourist attraction, to determine the criteria for informants, the researchers classify: being around the object of research, feeling a direct effect/impact on the existence of the object under study, and being able to argue when the researcher expresses several questions or statements. Conclusions from the research results is the development of lake sipin tourism is able ato open job opportunities and increase people’s income; the local community plays an important role in the development of lake sipin tourism as the key to success to improve better performance and the results become more optimal; lake sipin tourism has implemented community economic empowerment according to the view of Islamic economics where in Islamic economics it is explained that the community is required to have an active role and participation and the community is included in all programs designedto answer their needs. 
MULTI LEVEL MARKETING SHARIA Herry Syahbannuddin Nasution; Andri Soemitra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.499

Abstract

Sharia MLM Business is dependent business on standard sharia. Study this use method study literature study and approach descriptive qualitative that is content analysis of papers from the Google Scholar database. Selected paper in this review originated from search on the Google Scholar database with the keywords "multi level marketing" MLM and Islam or Sharia and fiqh and fiqh period 2015 to 2022. Search process use help Publish or Perish application. On Step first writer to do search for papers in the Google Scholar database with the keyword “multilevel marketing” found 211 matching papers with keywords search. Explained that article journal of 26 papers summarized into 7 topics discussion tree with the findings described among others: Sharia MLM in Islamic view ( Sharia ) there are 13 papers, Settings compensation Sale Direct tiered Sharia (PLBS) in Indonesia there are 7 papers, Products Multi-Level Marketing Hajj and Umrah there is 1 paper, MLM in Perspective Fiqh scholars there is 1 paper, Concept on Shari'ah MLM Practice there is 1 paper, Akad Ju’alah on Sharia MLM agent there are 2 papers and Overview Analytic and Criticism: Concept and Practice Multi Level Marketing (MLM) Syari'ah in Indonesia there is 1 paper. Management sharia MLM business set According to the MUI Fatwa, namely: in the DSN-MUI Fatwa No. 75/DSN-MUI/VII/2009 regarding Guidelines Sale Direct tiered Sharia.
FIQH MUAMALAH COSMETICS Nursantri Yanti; Asmuni; Andri Soemitra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.502

Abstract

Fiqh muamalah cosmetics is a study of the law on the use of cosmetics. Although cosmetics are synonymous with women, basically cosmetics are a need for everyone which has a very broad scope. The government through the Majelis Ulama Indonesia is increasingly educating the public regarding halal cosmetics and issuing regulations related to the cosmetic industry to include halal labels as a form of protection for Muslim consumers. Although there have been many halal cosmetics on the market, this is not followed by Muslim awareness to use them. There have been many studies and discussions from previous research on cosmetic fiqh or halal cosmetics. One of them concludes that a person's religion is not a determinant in using halal cosmetics. The purpose of this study was to see the extent of academic studies or discussions about fiqh muamalah cosmetics or halal cosmetics. The research method used is a qualitative approach, namely content analysis of articles from the Google Scholar database. By mapping the themes of previous studies through literature studies. From a search on the Google Scholar database with the keywords "fiqh" and "cosmetics" or "halal cosmetics" in the period 2017 to 2022, 168 articles were found which were then selected into 38 articles that were considered still relevant to the themes discussed. Of the 38 selected articles, they have been grouped into several themes: 1) An overview of Islamic law related to make-up and the use of cosmetics. 2) Halal Labeling and Interest in Cosmetics. 3) Cosmetics business in Islamic Business Ethics.
SHARIA FINANCIAL SERVICES COOPERATIVE IN REVIEW OF FIQH MUAMALAH Rahima Kumala
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.505

Abstract

Microfinance institutions as one of the pillars of the Indonesian economy by providing financing to small businesses are expected to help in alleviating poverty in Indonesia. One of them is the Sharia Financial Services Cooperative (KJKS) which has sharia-based operational standards. This study aims to see how the KJKS in the Fiqh Muamalah Review. This study uses a literature study method by mapping the themes of previous studies. Search articles using the Google Scholar database with the keywords “fiqh muamalah” OR “fiqh muamalah” OR “fiqh muamalah” AND “sharia financial services cooperatives”. In the period 2017 to 2022, 61 articles were found which were then selected into 37 articles that were considered still relevant to the themes discussed. Of the 37 selected articles, they have been grouped into several themes: 1) Contracts in Islamic cooperatives 2) Sharia Cooperative Services 3) Supervision and Risk Management of Sharia Cooperatives 4) Conformity of the Concept and Relevance of Fiqh Muamalah in Financing Practices 5) Performance of DPS in Sharia Cooperatives. The results of this study are in principle KJKS has carried out operational activities by Fiqh Muamalah, operational activities based on sharia law, regarding human behavior in their lives which are obtained from Islamic arguments in detail. Operational activities of Sharia Financial Services Cooperatives or BMTs are supervised by the Financial Services Authority (OJK), Sharia Supervisory Board (DPS), and the Ministry of Cooperatives and SMEs in each of its activities, however, there are still KJSK that carry out operational activities that are not by fiqh muamalah, this is due to a lack of understanding. concerning fiqh muamalah in the activities of the Sharia Financial Services Cooperative.
INNOVATIVE MARKETING COMMUNICATION PRODUCTS OF GRAMEEN SHARIA BANKING Kartika Marella Vanni
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.506

Abstract

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.
IMAGE AND SERVICE ACCESSORIES: THE EFFECT ON CUSTOMER LOYALTY Muhammad Adnan; Ana Fitria; Maulidia Agustina
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 1 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i1.510

Abstract

Traditional use of the word "loyalty" refers to a customer's commitment to certain banking-related goods or brands. This research intends to assess the influence of image and service accessories on customer loyalty at the Singkil Branch of PT. Bank Aceh Syariah. All clients of the Bank Aceh Syariah Singkil Branch are the population for this associative quantitative study, and the sample approach is accidental sampling. A questionnaire with a Likert scale that was evaluated for validity and reliability was used to gather data. The findings of multiple linear regression analysis reveal that image and accessories have a considerable influence on consumer loyalty, either concurrently or separately. These findings emphasize the significance of a favorable image and appealing service accessories in fostering customer loyalty at the PT. Bank Aceh Syariah Singkil Branch. The implication is that businesses must continually monitor the image they convey to their clients and assure the provision of appealing service accessories.
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 Rita Mulyani; Retno Fuji Oktaviani
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.515

Abstract

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.
SYSTEM AND MARKETING STRATEGY ANALYSIS OF TOFU INDUSTRY IN MEURAH MULIA DISTRICT Riskiani; Iskandar; Khalish Khairina
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.519

Abstract

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.
ANALYSIS OF FINANCIAL STATEMENTS USING THE SHARIA CONFORMITY AND PROFITABILITY (SCNP) MODEL IN ASSESSING FINANCIAL PERFORMANCE OF PT. BANK MUAMALAT INDONESIA TBK PERIOD 2015-2019 Sukmawati; Hasbi, Hasbi; Haslindah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.675

Abstract

Financial statements are records of the financial information of a company for a certain period that can be used to describe the company's performance. Financial statements aim to provide financial information in a company at a certain time period that can be used by parties who need financial statements. This study aims to determine the financial performance of Bank Muamalat Indonesia for the 2015-2019 period using the Sharia Conformity and Profitability (SCnP) Model. This research is a descriptive qualitative research with documentation method. The data used is secondary data in the form of financial reports obtained from the official website of Bank Muamalat Indonesia. This study assesses two indicators, namely Sharia Conformity and Profitability, Sharia Conformity can be measured using investment, income and profit sharing ratios. While Profitability can be measured using ROA, ROE and Profit Margin. The results of the study using the Sharia Conformity and Profitability (SCnP) Model at Bank Muamalat Indonesia show the distribution into two different quadrants, namely in the Lower Right Quadrant (LRQ) and Lower Left Quadrant (LLQ).   Kata kunci: laporan, keuangan, bank, kesesuaian syariah dan profitabilitas.  
ANALYSIS OF THE ROLE OF SANTRI IN THE DEVELOPMENT OF PESANTREN BUSINESS UNITS (CASE STUDY OF DARUNNAJAH ISLAMIC BOARDING SCHOOL, SOUTH JAKARTA) Sri Sudiarti; Wahyu Sarvina; Nurul Jannah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.706

Abstract

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.