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
PENERAPAN KAIDAH FIQH DALAM FATWA DEWAN SYARIAH NASIONAL (DSN) TENTANG PERBANKAN SYARIAH Muhammad Ikpi Zayadi
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.v7i2.2545

Abstract

Tulisan ini menjelaskan tentang subtansi kaidah-kaidah fiqh dalam fatwa Dewan Syariah Nasional dan penerapan kaidah-kaidah fiqh dalam fatwa Dewan Syariah Nasional. Maka ada 96 fatwa tentang Perbankan Syariah dengan rincian 54 fatwa general keuangan syariah, 14 fatwa terkait dengan produk perbankan syariah, 11 fatwa terkait asuransi, pegadaian, pensiun syariah, dan 17 fatwa terkait pasar modal, pasar uang dan pasar komiditi syariah. Penerapan kaidah fikih dalam fatwa Dewan Syariah Nasional dapat dijelaskan sebagai berikut: pertama : dari sisi penerapan kaidah fikih, bahwa tidak semua fatwa Dewan Syariah Nasional menyebutkan dasar hukum kaidah fikih; kedua: dari sisi jumlah kaidah fikih dalam setiap fatwa bervariasi dari yang hanya mencantumkan satu (1) kaidah fikih sampai sembilan (9) kaidah fikih; ketiga, sisi frekuensi penerapan kaidah fikih dalam setiap fatwa, maka kaidah fikih yang paling sering diterapkan adalah kaidah fikih “Al ashlu fi al muâmalâh al ibâhah illâ an yadulla dalilun alâ tahrimihâ” dengan 49 kali disebutkan. Seringnya penggunaan kaidah fikih yaitu “Al ashlu fi al muâmalâh al ibâhah illâ an yadulla dalilun alâ tahrimihâ” dan sedikitnya penggunaan kaidah fikih baru dalam fatwa Dewan Syariah Nasional mengindikasikan bahwa Dewan Syariah Nasional kesulitan dalam menemukan kaidah baru.
Analysis of Monetary Strategies and Policies to Manage the Inflation and Public Purchasing Power in Indonesia Wartoyo, Wartoyo; Lutfiyanti, Lutfiyanti; Ainun, Ayi Siti
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2526

Abstract

This study aims to analyze how the strategies and monetary policies implemented by Bank Indonesia in managing inflation and increasing people's purchasing power in Indonesia. Inflation and purchasing power are interrelated, by keeping inflation stable, prices for goods and services maintained, and people's purchasing power increasing so as to encourage Indonesia's sustainable economic growth. The research in this article uses library research, while the data used is secondary data obtained from several sources, including the Central Statistics Agency (BPS), Bank Indonesia and the Institute for Development of Economics and Finance (INDEF). Based on the results of this study, it was found that Indonesia will experience 5.51% inflation throughout 2022. Throughout 2022, the highest inflation was recorded in the transportation expenditure group, namely 15.26% with a share of 1.84%. Meanwhile, the contribution of household consumption decreased to 51.7% compared to 2021 of 52.9%. The government is currently continuing to coordinate with Bank Indonesia through monetary policies to control this inflation.
The Effectiveness of Conflict Management in Overcoming Problems at Bank BJB Syariah Cirebon Branch Apriliani, Andhini; Salam, Abdus; Haerisma, Alvien Septian
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2556

Abstract

Internal conflict within financial institutions, including Islamic banks, has become a major concern in organizational management literature. One of the main challenges often faced by banks, including Bank BJB Syariah Cirebon Branch, is internal conflict. This research aims to answer questions from the problem formulation, namely to find out how internal conflicts arise and influence performance, implementation of conflict management, and the effectiveness of conflict management in resolving problems at Bank BJB Syariah Cirebon Branch. The research method used is a qualitative descriptive method, the data sources used are primary and secondary data sources with data collection techniques through interviews, literature study and documentation. The research results show that the factors causing conflict at Bank BJB Syariah Cirebon Branch are different goals regarding the distribution of financing, communication errors, and differences of opinion. The implementation of conflict management at Bank BJB Syariah Cirebon Branch is carried out using five methods, namely competition, collaboration, avoidance, compromise and accommodation. Bank BJB Syariah Cirebon Branch has succeeded in implementing effective conflict management, which not only produces an agreement that is acceptable to all parties, but also carries out the conflict resolution process well. This success not only creates a harmonious environment among stakeholders, but can also have a positive impact on the image and reputation of Bank BJB Syariah Cirebon Branch.
Impact of Car-Free Day For Street Traders in Pekalongan District Subekti, Slamet; Hermawan, Hendri
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2783

Abstract

This research seeks to reveal and obtain objective information about the impact of Car Free Day implementation in Kajen, Pekalongan on street vendors. This research uses a qualitative approach with a case study design. The location of the research was Kajen Square, the location of Car Free Day. The data sources were 5 street vendors and 3 Car Free Day visitors. From the results of data analysis, data were obtained which included (1) Production of Economic Activities of Street Vendors, (2) Distribution of Economic Activities of Street Vendors, (3) Public Consumption of Car Free Day Implementation, (4) Price Level of Products Sold by Street Vendors during Car Free Day in Kajen.
Implementation Of Sharia Marketing Mix In Tirta Agung Tourism Sukosari Village Bondowoso Regency Subagio, N. Ari; Mahardiyanto, Agus; Riansaputri, Hesti Dwi; Zulfikri, Robby Reza; Ariyanti, Rini
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2793

Abstract

This research aims to determine and evaluate the implementation of the Sharia marketing mix in Tirta Agung tourism, Sukosari Village, Bondowoso Regency. This type of research uses a descriptive qualitative approach with case studies. Researchers used primary data and secondary data obtained through interviews, observation and documentation. Data analysis techniques use data collection, data reduction, data display and conclusion drawing. Analysis of the validity of the data used is the triangulation technique. The research results concluded that the concept of implementing the tourism marketing mix for Tirta Agung, Sukosari Village, Bondowoso Regency uses sharia principles. By applying indicators to the 9P sharia marketing mix which consists of Product, Price, Place, Promotion, Process, People, and Physical Evidence, Promise, and Patience.
The Impact of Distributed Zakat on Sustainable Economic Development in Indonesia: A VECM Approach Hamadou, issa; Jallow, Mamadou Salieu
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2810

Abstract

This paper aims to look at the effect of distributed zakat on sustainable economic development variables in Indonesia. Particularly economic growth, human development index (HDI), and poverty rate. A vector error correction model (VECM) was used with time series data from 2001–2020. Furthermore, Unit root test and co-integration test have been also applied for testing the stationarity and long run relationship respectively. It was assumed in the study that there is an affirmative impact of distributed zakat on sustainable economic development in short and long run. Consequently, the primary objectives of zakat distribution related to sustainable zakat funds and economic growth will be successfully achieved. One of the limitations of this research is the case study of one country, Indonesia, so it is suggested to include more countries in further studies in order to generalize the results. Indonesian government should implement tax reduction policies for zakat institutions to assist them in optimizing collection and distribution schemes. In addition, zakat institutions are also recommended to expand their distribution to reach people that are more vulnerable so that it could have a crucial impact on poverty alleviation and enhance sustainable development. There is no sufficient empirical results related to zakat and SDGs. However, the present paper is original and assessed the dynamic short-run and long run effect of distributed zakat on the Human Development Index (HDI), poverty rate and economic growth in Indonesia.
Sharia Capital Market Contribution to the Development of National Capital Market Legal Rodhibillah, Fasha
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2864

Abstract

The problems in this research are: what is the position of the sharia capital market with national capital market law and what are the implications of the sharia capital market and its contribution to the development of national capital market law. The objectives of this research are: understanding the position of the sharia capital market with national capital market law and understanding the implications of the sharia capital market and its contribution to the development of national capital market law. This research uses normative juridical methods by examining library materials including research on legal principles, comparative law, and legal history. The specifications of this research are analytical descriptive. The data sources used in this research are primary legal materials and secondary legal materials. Meanwhile, the analysis used in this research is qualitative analysis. The results and conclusions of the research show that the position of the sharia capital market and national capital market law are closely related to national economic development. It can be seen that the principles of the Sharia capital market cover all the principles of an ideal capital market. However, there are several things that emphasize halal products/services from business activities, specific business activities with clear benefits, fair profit sharing mechanisms both in terms of profits and losses according to the participation of each party and fair market mechanisms and the principle of prudence. Be careful with both issuers and investors.
Islamic Economics Perspectives on Investing in Sharia Mutual Funds Using Bibit Applications Rizkia, Rini; Ichsan, Ichsan; Fuadi; Munardi
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2874

Abstract

The objective of this study is to examine the regulatory framework governing the implementation of Islamic economics principles in Sharia mutual funds on the Bibit platform. This study employs qualitative research methodologies to conduct descriptive research. The data gathering procedures involve the processes of observation, interviewing, and documentation. The data's credibility is assessed by the method of triangulation. Based on the findings of the research, it has been determined that investing in Sharia mutual funds in Islam is permissible, provided that they adhere to Islamic law without any deviations. According to the current fatwa, the use of Bibit for mutual fund investment is in accordance with Islamic law regulations on Sharia mutual fund products. These products provide investors with a mechanism that ensures their investments are free from usury and undergo a cleansing and screening process.
The Problem of Implementing Self Declared Halal Certification for Micro and Small Enterprises Hasan, Maisyarah Rahmi; Jailani, Munawar Rizki
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 1 (2024): 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.v8i1.2945

Abstract

The mandatory introduction of 2024 halal certification encourages the government to expedite the approval of halal certifications. Several programmes are being launched to accelerate the realization of halal certification in Indonesia, one of them is the Free Halal Certification (SEHATI) program, which has been launched since 2022 with free halal Certification facilities targeting small enterprises with the Self Declare halal certificate submission scheme. The study aims to examine the problems faced by the organizers of the halal product guarantee and the perpetrators of the UMK in implementing the free halal certification (SEHATI) self-declaration path. The type of research used is empirical research with a qualitative descriptive approach. The results of this study show that the application of halal self declaration certification has begun to be applied since 2022, as much as 1 million kouta halal self declare certification is given to UMK perpetrators with product criteria that have been established on the basis of competition number 33 year 2023 on the jurisprudence of self declaring certification filing criteria. With its implementation, there are still obstacles and difficulties in its application, both that originate from the organizers namely BPJPH, as well as with LP3H, PPH accompanying, and also UMK perpetrators. Among the internal factors faced are related to the requirements to be met by UMK persons, the application procedure that is all-digitalized, and the problems faced after the legal certificate is issued.
The Influence of Third-Party Funds, Return on Assets, and Financing to Deposit Ratio on Sharia Banking Financing In MSMEs Rahmanisa Aulia Safitri
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 2 (2024): 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.v8i2.2805

Abstract

This article analyzes the determinants of MSME financing at Islamic Commercial Banks. This is measured by internal bank factors, namely Third-Party Funds, Return on Assets, and Financing to Deposit Ratio. The data used is time series data sourced from the Financial Services Authority for the period January 2021 - December 2023. Through multiple linear regression analysis with the Ordinary Least Square (OLS) method, it can be concluded that: First, partially, the TPF and FDR variables have a significant positive effect on MSME Financing, while the ROA variable has an insignificant negative effect on MSME Financing for Islamic Commercial Banks. Second, simultaneously, TPF, ROA, and FDR have a significant positive effect on MSME Financing for Islamic Commercial Banks. With these results, it is hoped that this research can contribute to policy or decision making for Islamic Commercial Banks to increase financing to the MSME sector, both working capital financing and investment financing for the MSME sector in Indonesia.