cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27148793     EISSN : 26158469     DOI : https://doi.org/10.52490/jeskape
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 72 Documents
 3   4   5   6   7 
NEW MOVEMENT LOCAL WISDOMNOMIC: STUDY OF MAWAH AS A MODEL OF COMMUNITY ECONOMIC EMPOWERMENT Iskandar; Juliana Putri; Razali
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.v7i1.1265

Abstract

This research discusses the topic of Acehnese cultural issues, namely mawah which is a concept of local wisdom and an important role in the life of the Acehnese. The two main topics of this research are mawah dialectics in the socio-economy of the Acehnese, and the mawah model as empowering the modern economy of society. The method used in this research is qualitative through a philosophical normative approach. Data collection was carried out through interviews, observation, documentation, and FGD (Focus Group Discussion). The results of this study indicate that the Mawah dialect in the socio-economy of the people of Aceh occurs in several stages. Mawah first stage concentrated on breeding. is termed as “Mawah Aneuk Nang” In mawah which is divided between owners and breeders is about 50:50 distribution or depending on how the mawah was originally carried out. There are several mawah principles in empowering the Acehnese economy, namely the principles of al’adalah, at-t’awun and musawwamah. Mawah can be a model of massive modern agrarian economic empowerment if it is managed properly and involves professional parties. Some of the things that must be done are to establish Mawah Boards (BW) which are backed up by the district and village governments, then create networks and relationships as a gateway for mawah online. At this final stage, mawah becomes a start-up business.
A DISCOURSE OF SHARIA BANKING SUPERVISION MODELS IN ACEH Munawar Rizki Jailani
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.v6i2.1384

Abstract

The Helsinki MoU gave Aceh the privilege to regulate the banking sector independently. Then the Qanun of Islamic Financial Institutions (LKS) instructed Aceh to have a single banking system, meaning that Aceh only knows Islamic banking. One of the characteristics of Islamic banking is sharia supervision. The purpose of this article is to discuss the banking sharia supervisory model in Aceh. The method used in this study is qualitative with a descriptive approach, documents published and not compiled are then classified into several segments which are then analyzed both deductively and inductively. The study results show that Aceh's specificity through the Helsinki MoU and the implementation of the LKS Qanun has not been seen in the banking sharia supervision there. Banking sharia supervision is still carried out by the Financial Services Authority (OJK) and the National Sharia Council (DSN). The formation of the Aceh Sharia Council has not delivered any meaning in banking supervision in Aceh. Therefore the authors provide three alternatives so that banking sharia supervision in Aceh is by the Helsinki MoU and the LKS Qanun.
ANALYSIS SHARIA FINANCIAL LITERACY OF KUALASIMPANG CITY COMMUNITY IN THE DIGITAL ERA Dayyan, Muhammad; Mansyur
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.v7i2.1459

Abstract

In the digital era, people are increasingly familiar with social media. This study aims to determine the effect of income, socio-economic status and social media on Islamic financial literacy of the people in Kota Kualasimpang District. This study used a quantitative method with data collection instruments through questionnaires. The sample used was 99 respondents who were the people of the Kualasimpang City District. The data analysis technique used consisted of multiple linear regression equations, coefficient of determination test, F test and t test. The research results obtained on the income variable with a coefficient of 0.147, socio-economic status variable with a coefficient of 0.398 and social media with a coefficient of 0.458, thus the value of income, socio-economic status and social media have a positive effect on financial literacy. The results of the t test on the income variable with a t sig value of 2.194, the socio-economic status variable with a t sig value of 5.447 and social media with a t sig value of 6.315, meaning that partially income, socio-economic status and social media have a significant effect on financial literacy. The results of the F test obtained the value of F count > F table (51.615> 2.70) meaning that simultaneously income, socio-economic status and social media have a significant effect on financial literacy. The test results for the coefficient of determination were obtained at 0.608 or 60.8% income, socio-economic status and social media affect financial literacy.
IMPLEMENTATION OF SHARIA COMPLIANCE AND GOOD CORPORATE GOVERNANCE AT BANK SYARIAH INDONESIA TEBING TINGGI SUDIRMAN 2 BRANCH OFFICE Azka Abi Nugraha; Yusrizal; Atika
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.v7i1.1533

Abstract

Shariah compliance is an integral aspect of the banking sector's sustainability and is closely linked to good corporate governance. This study aims to analyze the implementation of Shariah compliance and good corporate governance, along with the challenges faced in implementing Shariah compliance and GCG principles at Bank Syariah Indonesia KCP Tebing Tinggi Sudirman 2. The research utilizes a qualitative methodology, with data obtained from primary and secondary sources. Primary data includes the Shariah Supervisory Board, Shariah Audit Committee, and Shariah Investment Committee. Secondary data consists of policy and procedural documents from the Islamic bank, as well as previous research and studies on Shariah compliance and GCG implementation in the Islamic banking sector. Data collection techniques employed in this study encompass interviews and documentation. The findings reveal that the principles of Good Corporate Governance (GCG) at Bank Syariah Indonesia KCP Tebing Tinggi Sudirman 2 encompass transparency, accountability, responsibility, independence, and fairness. Bank Syariah Indonesia KCP Tebing Tinggi Sudirman 2 has implemented Shariah compliance in accordance with the rules and principles of Shariah in every transaction, utilizing appropriate contracts such as murabahah, musyarakah, mudarabah, ijarah, rahn, and in fund mobilization, mudarabah and wadi'ah contracts are utilized. The bank's products have received approval from the National Shariah Board-Indonesian Ulama Council (DSN-MUI), the authorized institution for issuing Shariah fatwas. The implementation of Shariah compliance at Bank Syariah Indonesia KCP Tebing Tinggi Sudirman 2 involves transaction procedures based on Shariah principles, internal supervision, collaboration with DSN-MUI, employee training and awareness enhancement, as well as external audits aimed at ensuring the bank's compliance with Shariah principles
IMPLEMENTATION OF KHIYAR IN PURCHASING TICKETS ON THE TRAVELOKA, TIKET.COM, AND BOOKING.COM APPLICATIONS Rahmawati, Annisa; Lusyana, Dina; Putri, Monica; Bahtiar, Raisa; Suherman, Sabila; Karuniawan, Setya; Falikhatun
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.v7i2.1609

Abstract

Khiyar is the right to continue or cancel the sale and purchase contract. Where today's technological developments are very necessary to protect the rights of both parties in carrying out transactions. This research aims to analyze the application of khiyar in purchasing tickets on the traveloka, tiket.com, and booking.com applications. The data used in this research is secondary data taken from books, the official websites of each platform and previous research journals. This research uses a qualitative descriptive method by analyzing the characteristics of the transportation ticket buying and selling transaction process on each platform. Each transaction stage is depicted using a flow chart and the flow is described. Every online transportation ticket purchase transaction is analyzed to determine the implementation of khiyar rights on each platform. The results of this research show that online transportation ticket purchase transactions on the Traveloka, Tiket.com and Booking.com platforms have implemented khiyar ta'yin, khiyar conditions, and khiyar naqd, while khiyar aib is applied on the Tiket.com platform. The results of the khiyar are carried out in accordance with the khiyar provisions between the seller and the buyer.
QANUN OF SHARIA FINANCIAL INSTITUTIONS: ECONOMIC BENEFITS AND MAQĀSID AL-SYARĪ'AH Danial Danial
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.v7i1.1613

Abstract

This study focuses on two things, namely; first, explaining the substance of Qanun Aceh Number 11 of 2018 and second, finding and explaining the connection of this Qanun with the economic benefits of the Acehnese community in the perspective of maqāsid al-syarīah. Through the literature study and data document review of the Aceh Statistics Agency, it was found: First, Qanun Aceh Number 11 of 2018 has been in effect in Aceh for 4 (four) years. This law consists of XII chapters and 67 articles. In consideration, the philosophical, historical, sociological, and juridical foundations of this qanun are explained. This study found that all financial institutions operating in Aceh must be based on sharia principles even if they are not labeled sharia. This conclusion is reinforced by the explanation of article 3 of this law in relation to the universal basis that adheres to the principled system of conducting business activities in the financial field that applies in general while still referring to sharia principles. This conclusion shows that this Qanun offers the Islamization of financial institutions in Aceh substantially not formally. Second, in the perspective of maqāsid al-syarī'ah, this Qanun has not shown a significant increase in the economic benefits of the people of Aceh. This conclusion is supported by BPS Aceh data on economic benefits. There are 4 (four) indicators used to measure it, namely; economic growth rate, CPI, poverty profile, and financial access to UMKM. The word has not been used to explain that this Qanun has only been implemented for 4 (four) years and was interrupted by the Covid 19 pandemic. Therefore, it cannot be concluded that the SFI Qanun does not affect the economic benefits of the Acehnese community. Unless it has not given a significant influence for the economic benefits of Aceh practically-factually.
THE ROLE OF WADIAH DEMAND DEPOSITS AND OPERATING INCOME ON THE NET INCOME PERFORMANCE OF SHARIA CENTRAL ASIA BANK (BCA) Khairisma; Mutia Dara Fonna; Yoesrizal Muhammad Yoesoef
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.v7i1.1637

Abstract

This study looks at how operational revenue and wadiah demand deposits affect Bank Central Asia's (BCA) Syariah's net profit between 2016 and 2021. A total of 72 data points from monthly financial data reports from this time period make up the sample. The analysis uses the data analysis method known as Structural Equation Modeling-Partial Least Squares (SEM-PLS). Examining the connections between wadiah demand deposits, operating income, and net profit at BCA Syariah was the goal of this study. Customers who use wadiah demand deposits entrust their money to the bank for safekeeping as a particular kind of Islamic banking deposit. On the other side, operating income indicates the revenue from BCA Syariah's primary operational activities. The study offers important insights into the relationship between these variables by using SEM-PLS analysis. The findings show that wadiah demand deposits do not considerably affect net profit, proving that changes in these deposits do not significantly affect the profitability of the bank as a whole. But the study shows a statistically significant link between operational income and net profit. This result implies that variations in BCA Syariah's operating income have a direct impact on the company's net profit.
THE INFLUENCE OF FOREIGN DEBT AND FOREIGN INVESTMENT ON INDONESIA’S ECONOMIC GROWTH IN 2011- 2015 Putri, Delima Oktaviani; Razali, Ramadhan; Malahayatie
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.v7i2.1758

Abstract

This article discusses the impact of foreign debt and foreign direct investment (FDI) on Indonesia's economic growth between 2011 and 2015. The paper poses three main questions: (a) what is the impact of foreign debt on Indonesia's economic growth during this period, (b) what is the impact of FDI on the country's economic growth, and (c) what is the impact of both foreign debt and FDI on Indonesia's economic growth simultaneously? The study adopts a quantitative approach and relies on secondary data, specifically time series data obtained from the Indonesian Bureau of Statistics (BPS) and the Ministry of Finance for the period of 2011-2015. The analysis tool used in this research is the Eviews 10 program. The findings of the research indicate that foreign debt (X1) and PMA (X2) did not have a positive and significant impact on Indonesia's economic growth during the period under study. Moreover, the simultaneous impact of foreign debt and PMA on the country's economic growth was also not positive and significant.
CULTURAL CAPITAL AND FINANCIAL AWARENESS: ANALYZING STUDENT ENTREPRENEURIAL ASPIRATIONS IN ISLAMIC FINANCE Furqan, Muhammad; Khairisma
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.v7i2.1971

Abstract

This comprehensive research focuses on the complex relationships between entrepreneurial goals among Malikussaleh University business and economics students. This study investigates how Sharia financial literacy and parents' socioeconomic status impact entrepreneurial interest. The research uses primary data collected from a sample of 110 respondents through the distribution of questionnaires. The data was analysed using a multiple linear regression model to produce findings. The study results reveal a positive correlation: parents' socioeconomic status and Sharia financial literacy substantially impact the entrepreneurial motivation of Malikussaleh University students studying business and economics. This suggests that students who are more educated in Sharia financial principles and come from wealthier homes are more likely to be interested in starting their own businesses. These findings affect entrepreneurial education, policy, and academic stakeholders, especially in Islamic finance. Understanding the critical impact of parental socioeconomic status and Sharia financial literacy, educators and policymakers can design interventions to provide a supportive environment for students to pursue their entrepreneurial dreams.
INTEREST OF STUDENT FEBI IAIN FATTAHUL MULUK PAPUA STUDENT INTEREST IN SAVING IN SHARIAH BANK M. Rusulin Risgin; Ahmad Baghis Haidar; Shimah Fauziah Yeubun; Fachrudin Fiqri Affandy
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.v7i2.2542

Abstract

This study aims to examine and analyze the interest in saving in FEBI IAIN Fattahul Muluk Papuan students in Islamic banks. Islamic campus students tend to use services or services from Islamic banks, this is due to the level of Islamic financial literacy that has grown during their studies and is followed by adequate Islamic financial inclusion found in the campus environment. Papua province in 2022 Islamic financial literacy is 45.19% followed by Islamic financial inclusion of 76.36%. It is recorded that in 2022 students who have accounts at Islamic banks account for 90% of the total students as a whole however, there is a decrease every year, moreover there are problems with the customer data security system. This study used a quantitative method with an explanatory research approach and was analyzed using SmartPls version 3. The study population was all FEBI students by distributing questionnaires to 75 respondents who already had accounts at Islamic banks. The results of the study show that there are 2 important variables that can explain the factors of student interest in saving at Islamic banks, including Islamic financial literacy and Islamic financial literacy. These two variables have a positive and significant effect on students' interest in saving at Islamic banks. This study recommends that all parties, both government agencies and campuses, continue to educate the public about sharia financial products and shariah financial management, especially in the millennial generation, to further increase Islamic financial inclusion so that all parties are capable of accessing finance.

Page 5 of 8 | Total Record : 72

 3   4   5   6   7 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2025): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 2 (2024): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 7 No. 1 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)