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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
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Analysis of Technology Acceptance Model Method on Dana E-Wallet Users in Langsa City Nurjanah, Nurjanah; Buchari
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.v8i2.2897

Abstract

The research was conducted to know the effect of convenience, benefits, and trust on the use of Dana e-wallets in Langsa City. This study uses primary data sourced from research questionnaires with a sample of 75 respondents who are users of the Dana application. Methods of data analysis using multiple linear regression equation, t-test, F test, and test the coefficient of determination (R2). The results of the t-test show that ease has a significant effect on the use of Dana's e-wallet. Benefits have a significant effect on the use of Dana's e-wallet. Trust has a significant effect on Dana's e-wallet use. Then, the results of the F test, simultaneously convenience, benefits, and trust significantly affect the use of the Dana e-wallet. The results of the coefficient of determination (R2) obtained 57.2% convenience, benefits, and trustable to explain the dependent variable of the use of e-wallet Dana and 42.8% explained by other variables not included in this study.
Optimizing Zakat Management: A Case Study on Zakat Institution's Functions and Challenges Ariani, Safrina Dewi; Al Amin, Haris; Dwi Gustiaralani, Wiranada
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.v8i2.3219

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.
Determinants of Investment Interest of Generation Z Madiun Residency in the Sharia Capital Market Prasaja, Mukti; Amrulloh, Amri; Cahyaningdyah, Permatasari; Auraria Natcwata, Lanuda
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.v8i2.3354

Abstract

This study aims to analyze the factors that affect investment in the Sharia Capital Market. The research variables used in this study include financial inclusion, environment, investment interest and fintech moderation. The research methodology used is quantitative research with a type of causality study which is to determine the cause and effect of the hypothesis that has been determined. The respondents used in the study were generation Z in Madiun using purposive sampling techniques. Data collection using a questionnaire that is structured using a Likert scale. The results of the study showed that the variable that had a significant effect on investment interest was environmental awareness, while financial inclusion had no effect. Furthermore, for Islamic Financial Inclusion on investment interest when mediated by fintech, it produces a higher value than the direct influence of financial inclusion variables on investment interest. And the environment awaraness towards investment interest when mediated by fintech produces a higher value than the direct influence of the variable environment awaraness on investment interest.
The Effect of Online Shopping and E- Wallet on Society 5.0 Lifestyle in the Perspective of Islamic Economics Aulya Nurrachma; Yenni Rohmatun; Usman; Eni Nuraeni
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.v8i2.3359

Abstract

This research is to obtain the significance value of online shopping and e-wallet variables on lifestyles in the era of society 5.0 and views of the Islamic economy. The study used a mixed sequential explanatory design method, using quantitative to measure variables with multiple linear regression and a qualitative library for the perspective of Islamic economics. The data used is primary from the distribution of questionnaires who are domiciled in Cirebon, Majalengka, Kuningan and secondary data from the Al-Qur'an, Hadith, and fiqh rules. The data was tested using SPSS version 29. This study shows that online shopping (X₁) and e-wallets (X₂) have a significant and positive effect on lifestyle (Y) partially. The significance value at X₁ is 0.003 <0.05 with a tcount of 3.068 > ttable of 1.655 and at X₂ of 0.000 <0.05 with a tcount of 5.215 > ttable of 1.655. The two variables simultaneously influence the Y variable, with a significance value of 0.000 <0.05 and Fcount 52.468 > Ftable 2.34. Online shopping and e-wallets for lifestyle in the era of society 5.0 based on an Islamic economic perspective may be carried out by paying attention to the sharia according to the DSN MUI fatwa. Penelitian ini untuk memperoleh nilai signifikansi dari variabel belanja online dan e-wallet terhadap gaya hidup di era society 5.0 serta pandangan ekonomi Islam. Penelitian menggunakan mix methods desain sequential explanatory, dengan menggunakan kuantitatif untuk mengukur variabel dengan regresi linear berganda dan kualitatif library untuk perspektif ekonomi Islam. Data yang digunakan primer dari persebaran kuesioner yang berdomisili di Cirebon, Majalengka, Kuningan dan data sekunder dari Al-Qur’an, Hadits, serta kaidah fiqih. Data diuji menggunakan SPSS versi 29. Penelitian ini menunjukkan bahwa belanja online (X₁) dan e-wallet (X₂) berpengaruh secara signifikan dan positif terhadap gaya hidup (Y) secara parsial. Nilai signifikansi pada X₁ yakni 0,003 < 0,05 dengan thitung 3,068 > ttabel 1,655 dan pada X₂ sebesar 0,000 < 0,05 dengan thitung 5,215 > ttabel 1,655. Kedua variabel berpengaruh secara simultan terhadap variabel Y, dengan nilai signifikansi 0,000 < 0,05 dan Fhitung 52,468 > Ftabel 2,34.  Belanja online dan e-wallet terhadap gaya hidup di era society 5.0 berdasarkan perspektif ekonomi Islam boleh dilakukan dengan memperhatikan syariat yang sesuai fatwa DSN MUI.
Analysis of the Influence of Political Power on the Implementation of the Islamic Economic System Suud Sarim Karimullah
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.v8i2.4714

Abstract

This study aims to analyze how political power affects the implementation of Islamic economic principles and identify what political factors accelerate or hinder the implementation of the Islamic financial system. This study uses the library research method because the primary data is obtained from relevant literature sources with an integrative and connective approach. The results suggest that political power is a significant determinant and a stumbling block for Islamic economics to move beyond mere rhetoric and achieve substantial implementation. On the one hand, political support can create regulations that strengthen Islamic banks, Islamic insurance, and ethical capital markets. However, the irony arises when broader political interests force Islamic economic principles to compromise with global capitalism's interest and speculation-laden currents. In a system often dictated by conventional economic forces, key instruments such as zakat and waqf are usually left ineffective. At the same time, prohibitions on riba and gharar are frequently pushed rather than enforced. Without political courage to challenge capitalist domination and commit to structural transformation, Islamic economics will only be a beautiful slogan but weak in the face of modern economic pragmatism.
Abu Hanifah's Perspectives on the Bai’ as-Salam Contract and Its Significance in Contemporary Online Buying and Selling Transactions M. Nanang Febrianto; Muhamad Aqim Adlan; Muhammad Aswad
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.v8i2.4901

Abstract

The purpose of the study is to explain the Islamic economic thought of Abu Hanifah on the Bai' As-Salam contract in online buying and selling transactions in the marketplace. The analysis method is carried out qualitatively with literature studies, data is collected through books, journals, or publications relevant to the problem. The study results show that Abu Hanifah was an Islamic thinker during the Umayyad Dynasty. Abu Hanifah's Islamic economic thought, namely the Bai' As-Salam Contract, aims to minimize disputes between sellers and buyers by setting detailed and clear conditions in the contract such as price, time, place of delivery, quality, type of commodity, quality, and quantity. In practice, the Bai' As-Salam contract in Indonesia is permitted based on the Fatwa of the National Sharia Council of the Indonesian Ulema Council in 2000 concerning the sale and purchase of salam based on the Qur'an, Hadith and Ijma'. The Bai' As-Salam contract carried out online and offline is halal and permitted as long as there aren’t elements of usury, monopoly, injustice, and fraud. Meanwhile, payments via Cash on Delivery and E-Wallet Fiqh muamalah as long as it doesn’t conflict with Islamic law.
Analysis of the Implementation of PSAK 109 Concerning Accounting for Zakat, Infaq, and Alms at the Amil Zakat, Infaq, and Alms Institution (LAZISNU) PCNU Sidoarjo for the 2020-2022 Period Firda Amelia; Luqita Romaisyah
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.v8i2.4913

Abstract

The increasing realization of zakat in Indonesia must be balanced with good management of zakat, infaq, and sadaqah funds by the standards set by the accounting standards board, namely Statement of Accounting Standards 109 (PSAK 109), which regulates the management of zakat, infaq, and alms accounting. This research will analyze whether LAZISNU PCNU Sidoarjo has implemented PSAK 109 in managing its zakat, infaq, and alms funds. The research method used in this research is qualitative descriptive research. This research uses primary and secondary data, with data collection procedures through observation, interviews, documentation, and literature study. The data analysis technique is done by compiling the data obtained and then organizing and selecting important data to conclude. The research results show that LAZISNU PCNU Sidoarjo still needs to implement PSAK 109 as a whole. In managing ZIS funds, LAZISNU PCNU Sidoarjo has implemented PSAK 109 but not completely, because LAZISNU PCNU Sidoarjo has not fully met the standards for disclosing ZIS funds, and only presents financial reports in the form of fund change reports. However, in presenting the fund change report, LAZISNU Sidoarjo separated ZIS and non-halal funds.
Sustainable Harmony: Implications of Climate Change on Ecoculture in the Context of the Halal Industry Ridhzha, Abu Sya’ban; Razali, Ramadhan
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 9 No. 1 (2025): 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.v9i1.5553

Abstract

This study examines the implications of climate change on ecoculture within the context of the halal industry, with a focus on ecological sustainability and halal practices. The research employs a qualitative approach using a literature review model. It analyzes the impact of climate change on halal raw material production, the adoption of environmentally friendly practices, socio-economic challenges, shifts in consumer preferences, and relevant policies. The findings reveal that climate change affects the supply chain and sustainability of the halal industry, compelling producers to innovate through eco-friendly technologies and sustainable production methods. This study also highlights the interconnection between halal principles and ecological sustainability goals, as well as the potential for their integration to create more environmentally friendly halal business models. These findings underscore the importances of cross-sector collaboration to address challenges and maximize sustainability potential within the halal industry.
Determinants Of Millenial Generation Intention In Indonesia In Cash Waqf Linked Sukuk Muhamad Aliyul Adhim; Jeihan Ali Azhar
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 9 No. 1 (2025): 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.v9i1.6254

Abstract

This study aims to examine the factors influencing the intention of the millennial generation to participate in the Cash Waqf Linked Sukuk (CWLS) instrument in Indonesia. The research adopts the Theory of Planned Behavior (TPB), which includes three primary constructs—attitude, subjective norms, and perceived behavioral control—with trust serving as a moderating variable between attitude and intention. A purposive sampling technique was employed, resulting in 250 questionnaire responses, of which 194 met the sampling criteria. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS software. The findings indicate that trust strengthens the relationship between attitude and intention. Additionally, both attitude and perceived behavioral control have a positive and significant effect on millennials' intention to participate in CWLS, whereas subjective norms do not show a considerable influence. These results suggest the importance of enhancing financial literacy, information transparency, and accessibility to CWLS to foster trust and encourage active participation in cash waqf through sukuk among the millennial generation.
Sharia Economic Literacy and Trust: Path Analysis of Preferences for Using Sharia Finansial Products in the Digital Era Alfian, Ian; Surya Agustina
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 9 No. 1 (2025): 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.v9i1.6306

Abstract

As of June 2023, Indonesia's Islamic banking market share was only 7.3% of the global banking industry, despite the country having the largest Muslim population in the world. Only around 6.9% of all national banking assets will be Islamic banking assets by the end of 2023, according to data from the Financial Services Authority (OJK). With trust acting as an intermediary variable, the purpose of this study is to examine how people's preferences for utilizing Islamic banks are impacted by their level of Islamic economic literacy. The findings indicated that trust (t-count 21.247 > t-table 1.660; sig. 0.000) and people's preferences for utilizing Islamic banks (t-count 3.291 > t-table 1.660; sig. 0.000) are positively and significantly impacted by Islamic economic literacy. Preference is significantly impacted by trust as well (t-count 2.736 > t-table 1.660; sig. 0.003). Additionally, using trust as an intervening variable, Islamic economic literacy significantly influences preferences (t-count 2.694 > t-table 1.660; sig. 0.020). In order to increase the penetration of Islamic banks in Indonesia (OJK), this study highlights the significance of raising public literacy and trust.

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