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Finance
Published by Universitas Islam Zainul Hasan Genggong
ISSN : 30250579     EISSN : 30249864     DOI : -
Core Subject : Religion, Economy, Education, Engineering,
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other
Finance: Journal of Accounting and Finance is a journal managed by the Islamic Banking Study Program at Zainul Hasan Genggong Islamic University and in collaboration with the professional organization, the Association of Islamic Economists. with a professional organization, namely the Association of Islamic Economists. This journal is published twice a year (May and October). This journal focuses on the publication of research results and scientific articles on Islamic banking, Islamic finance, Islamic microfinance institutions, non-bank financial institutions, Islamic capital markets, Islamic economics and Islamic finance. financial institutions, Islamic capital markets, Islamic economics and other themes related to Islamic finance. with Islamic finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
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PERANAN KUD SEMBADA PUSPO SEBAGAIPENGGERAK PEMBANGUNAN  EKONOMI DESA DITINJAU DARI PERSPEKTIF EKONOMI ISLAM (DI KECAMATAN PUSPO KABUPATEN PASURUAN ) Aqidah, Waqi’atul
Finance : Journal of Accounting and Finance Vol. 1 No. 1 (2023): Volume 1 Nomor 1, Mei 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/hdxya562

Abstract

This study aims to examine the role of Koperasi Unit Desa (KUD) Sembada Puspo as a driver of village economic development in Puspo Sub-district, Pasuruan Regency, from the perspective of Islamic economics. This research employs a qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that KUD Sembada Puspo plays a significant role in supporting the village community's economic activities through the provision of business capital, job creation, and support for small and medium enterprises. From an Islamic economic perspective, this role aligns with the principles of Sharia, such as justice, mutual cooperation (ta‘āwun), and the avoidance of riba (usury). The cooperative also applies transparency and accountability in fund management and contributes to the collective welfare (maslahah ‘āmmah). Thus, KUD Sembada Puspo serves not only as an economic institution but also as a means of empowering rural communities based on Islamic values.
UTANG PIUTANG DALAM PERSPEKTIF EKONOMI ISLAM Fajri, Ahmad
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/0xb66e35

Abstract

Praktik transaksi utang piutang merupakan salah satu aspek pemenuhan hajat hidup melalui interaksi sosial. Sebuah transaksi yang sarat dengan keistimewaan dan keutamaan yang dijanjikan oleh Allah bagi pelakunya (pemberi utang). Praktik utang piutang, selain memiliki sisi positif melalui prinsip tolong-menolong, seringkali juga menjadi sumber perselisihan dan permusuhan antar manusia. Hal ini terjadi ketika manusia mengabaikan prinsip fundamental dalam praktik tolong-menolong ini, yakni kejujuran.
PERAN KEWIRAUSAHAAN DALAM PEMBANGUNAN EKONOMI Aqidah, Waqiatul
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/6pkw3a81

Abstract

Artikel ini mendiskusikan tentang peran kewirausahaan dalam pembangunan ekonomi. Artikel ini mengulas bagaimana hubungan dan peran kewirausahaan dalam pembangunan ekonomi disebuah negara, serta bagaimana kewirausahaan dapat berkontribusi pada produk domistik bruto (PDB). Dan bagaimana hubungan kewirausahaan dengan penciptaan lapangan kerja. Hasil diskusi pada artikel ini; kewirausahaan merupakan jantung pembangunan ekonomi, kewirausahaan merupakan inovator pencipta lapangan kerja dan pada akhirnya pendapatan masyarakat meningkat yang dapat mempengaruhi produk domistik bruto (PDB). Namun, hanya kewirausahaan yang produktif dan didukung ekosistem yang baik dapat menunjang pertumbuhan ekonomi.
RISK MANAGEMENT IN MINIMIZING KPR FINANCING RISK AT BANK BTN SYARIAH KCP PROBOLINGGO Nasrifah, Maula
Finance : Journal of Accounting and Finance Vol. 1 No. 1 (2023): Volume 1 Nomor 1, Mei 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/wfxjrj71

Abstract

Bank BTN Syariah is one of the Islamic financial institutions that offers services in storing public funds and providing financing to customers in need, particularly through home ownership financing (KPR). As a sharia-compliant bank, BTN Syariah must carefully assess the eligibility of prospective debtors before approving financing applications. This assessment serves as a preventive measure to minimize potential risks or losses arising from non-performing financing (NPF). To manage these risks, BTN Syariah implements the 5C principle in its creditworthiness evaluation process, which includes Character, Capacity, Capital, Collateral, and economic Conditions. Furthermore, the bank employs several mitigation strategies such as implementing grace periods, rescheduling of principal balances, and restructuring outstanding financing obligations. This study seeks to explore how BTN Syariah applies risk management strategies specifically to its KPR products to reduce the occurrence of problematic financing. A qualitative descriptive method is used, combining literature review with field research through observation, interviews, and documentation. The findings reveal that KPR financing at BTN Syariah is prone to risks primarily stemming from the inability of debtors to fulfill their repayment obligations. This condition necessitates the presence of an effective risk management system that is responsive, preventive, and adaptive to ensure the bank’s financial stability while upholding sharia principles.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DENGAN BANK SYARIAH DI INDONESIA Azizah, Lailatul
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/49n74061

Abstract

This article aims to analyze and compare the financial performance of conventional banks and Islamic banks in Indonesia by using financial ratios, namely liquidity, solvency, profitability, and operational efficiency. This study is based on annual financial report data from several conventional and Islamic banks for the period 2019–2023. The results show that conventional banks tend to perform better in terms of profitability and efficiency, while Islamic banks are better at maintaining liquidity. Factors influencing these performance differences include differences in business models, operational principles, and funding structures.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH(STUDI KASUS PADA PERUSAHAAN DAERAH “RENGGANIS” KABUPATEN PROBOLINGGO JAWA TIMUR TAHUN 2018–2020) Millah, Hayatul
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/sq3ktx58

Abstract

This study aims to analyze the financial performance of the Regional Company “Rengganis” in Probolinggo Regency during the period 2018–2020. The method used is descriptive quantitative analysis with financial ratio techniques, including liquidity, solvency, activity, and profitability ratios. The results show an overall downward trend in financial performance, both in terms of liquidity and profitability, while the solvency ratio has increased. Factors contributing to this decline include rising operational costs, decreasing sales volume, and dependence on debt. This research is expected to serve as an evaluation material for management in making improvements to enhance the company's financial performance.
ANALYSIS OF THE EFFECT OF CAR FREE DAY ON MICRO BUSINESSES IN THE KRAKSAAN SQUARE AREA, PROBOLINGGO Aziz, Abd.
Finance : Journal of Accounting and Finance Vol. 1 No. 1 (2023): Volume 1 Nomor 1, Mei 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/a9ksbg39

Abstract

This study explores the impact of the Car Free Day (CFD) program on the performance and sustainability of micro businesses operating in the Kraksaan Square area, Probolinggo. The CFD policy, which restricts motorized vehicle access in designated urban areas during specific hours, offers both opportunities and challenges for local entrepreneurs. Using a qualitative descriptive approach, this research involved interviews with micro business owners, field observations, and documentation studies to identify how CFD activities affect sales volume, consumer behavior, and business dynamics. The findings reveal that CFD has a positive influence on micro businesses, especially those engaged in culinary and fashion sectors, due to increased pedestrian traffic and more accessible public space. However, the success of these businesses during CFD also depends on their ability to adapt marketing strategies, product displays, and service quality. The study concludes that Car Free Day serves as a strategic opportunity for the economic empowerment of micro enterprises, provided it is supported by effective local government coordination and sustainable business practices. This research contributes to a broader understanding of urban space utilization and local economic development in the context of environmentally conscious policies.
PERSPEKTIF ISLAM DALAM ENTERPRENEUR Syuhri, Saifuddin
Finance : Journal of Accounting and Finance Vol. 1 No. 2 (2023): Volume 1 Nomor 2, Oktober 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/c4btjw03

Abstract

Entrepreneurship in the Islamic perspective is not merely considered an economic activity but also an act of worship and a means to attain life’s blessings. Islam encourages its followers to be productive, creative, and independent individuals who earn a living through lawful (halal) and wholesome (thayyib) business activities. Core values such as honesty (ṣidq), responsibility (amanah), diligence (ijtihād), and justice (‘adl) form the foundation of Islamic entrepreneurial practice. This article aims to explore the principles of entrepreneurship in Islam and how these values are applied in modern business contexts. Using a qualitative approach through literature review, this study concludes that entrepreneurship based on Islamic values can foster an ethical, sustainable, and socially beneficial business ecosystem.
THE PRACTICE OF FAIR TRANSACTION ON PROPERTY BUSINESS: A CASE ON ISLAMIC PROPERTY COMPANY Aziz, Abd
Finance : Journal of Accounting and Finance Vol. 1 No. 2 (2023): Volume 1 Nomor 2, Oktober 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/zbwfyr96

Abstract

Pasuruan, known for its industrial area (PIER), has attracted many investors to inject capital into various sectors. This situation has brought positive impacts, such as increased employment opportunities for both local residents and migrants who have settled in Pasuruan. However, it has also created challenges, particularly regarding the growing demand for housing. Sharia property businesses offer a promising solution by engaging in the buying and selling of land plots and houses, based on financing concepts that avoid exploitation and aim to make it easier for consumers to invest for both business and residential purposes. This research employs a qualitative method with a case study approach, aiming to present the condition of the property business and comprehensively analyze it based on Islamic financing principles. From the initial data analysis, it was found that the land plot sales of Aflaha Property Syariah face threats from emerging competitors in both conventional and sharia financing businesses. To address this, it is necessary to further enhance customer satisfaction through various sharia contracts such as murabahah, ijarah muntahiya bit-tamlik, and musyarakah mutanaqisah, while also accelerating the issuance of land and shop ownership certificates. Importantly, these strategies should still uphold the principle of ta'awun (mutual cooperation) in every transaction. This research provides an empirical study of fair transactions in the property business, which can serve as a valuable input for future related research and offer recommendations to relevant stakeholders. Property Company
MANAJEMEN SERTA FUNGSI ZAKAT PADA BADAN AMIL ZAKAT DAN LEMBAGA AMIL ZAKAT Susila, Ahdiyat Agus
Finance : Journal of Accounting and Finance Vol. 1 No. 2 (2023): Volume 1 Nomor 2, Oktober 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/85f98192

Abstract

Zakat is a specific portion of wealth that must be given by every Muslim once certain conditions are met. As one of the five pillars of Islam, zakat holds a fundamental place in the life of a Muslim, serving as a means of redistributing wealth to those who are entitled to receive it (mustahik). One of the most well-known obligatory forms of zakat is zakat fitrah, which is paid annually during the month of Ramadan as a way to purify the soul before Eid al-Fitr. In Indonesia, zakat fitrah is typically paid in the form of 3.5 liters of staple food, usually rice, based on local consumption patterns. Besides zakat fitrah, there are several other types of zakat, each with its own rules and guidelines, including: (1) Zakat Fitrah, (2) Zakat on Wealth (Zakat Mal), (3) Zakat on Gold and Silver, (4) Zakat on Livestock, and (5) Zakat on Trade (Tijarah). Given the complexity and diversity of zakat types in Indonesia, managing zakat effectively cannot be handled individually. It requires structured institutions capable of collecting and distributing zakat properly and transparently. This study aims to explore the management of zakat by Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ), especially regarding how zakat is collected and distributed to eligible recipients. A qualitative approach was used in this research to gain a deeper understanding of effective zakat management practices. The findings of this study are expected to contribute to the development of a more accountable and efficient zakat management system in Indonesia. Key components discussed in this research include: (a) the research topic, (b) objectives, (c) research methodology, (d) research findings, and (e) benefits of the study.

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