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Ekonomi Keuangan Syariah dan Akuntansi Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468817     EISSN : 30468124     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Mathematics Other
Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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Persepsi Masyarakat Terhadap Objek Wisata Kolam Ikan Teras Alam Ulin Di Kelurahan Sempaja Utara Kecamatan Samarinda Utara Rina Aprila; Fitriyana Fitriyana; Juliani Juliani
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.58

Abstract

According to the Law of the Republic of Indonesia Number 10 of 2009 concerning Tourism, tourism is defined as a variety of tourist activities supported by various facilities and services provided by the community, entrepreneurs, and local governments. This study aims to determine the public perception of the Ulin Nature Terrace tourist attraction in North Sempaja Village, North Samarinda District. The data required are primary data and secondary data according to the research objectives. Based on the results of the study, it is known that people's perceptions of tourist attractions use sapta charm indicators, namely security, order, cleanliness, coolness, beauty, friendliness, and memories. The highest indicator is beauty (1,273) and the lowest is hospitality (1,192). Overall, people's perceptions are classified as good because the value of 8,519 is in the interval range 7,140 - 8,819, meaning that the community views the existence of these attractions as positive and beneficial, because these attractions not only offer tourist attractions in the form of fish therapy, but other interesting panoramas.
Pengaruh Good Corporate Governance dan Pengelolaan Manajemen Risiko Terhadap Reputasi Dengan Kinerja Keuangan Sebagai Variabel Intervening di Bank Central Asia Syariah Kholifah Ragil Saputra; Lu’lu’il Maknuun; Ahmad Mukhlisuddin
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.59

Abstract

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation. Keywords: GCG, Risk Management, Reputation, Financial Performance
Analisis Rasio Keuangan Terhadap Peran Perbankan Syariah Dalam Mengimplementasikan Keuangan Inklusif Di Indonesia: Studi Pustaka Pada Laporan Keuangan Bank Syariah Bukopin 2010-2014 Ersi Sisdianto; Nova Carissa; Novita Sari; Oktaviona Wijayanti; Retno Mei Saputri; Yuliana Yuliana
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.61

Abstract

This research aims to analyze the role of sharia banking in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for poor and low-income people (unbankable people). This research uses a qualitative and quantitative approach (mixed research). Qualitative data analysis uses analysis techniques developed by Straruss and Corbin with three major steps, namely open coding, axial coding, and selective coding. Quantitative data analysis uses comparative analysis of financial reports in 2010-2014 and analysis of financial ratios in the form of CAR, ROA, ROE, NPF and FDR. This research proves that sharia banking has great potential in implementing financial inclusion, shown by significant growth in funding and financing in 2010-2014 and the results of financial ratio analysis also show that the performance and financial condition of sharia banking is good.
Tinjauan Laporan Keuangan Syariah Dan Non Syariah : Studi Kasus Bank BNI Dan Bank BNI Syariah Akbar Aditiya; Ainun Basita; Ajeng Dwi Rahayu; Desi Fitria; Ersi sisdianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.69

Abstract

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.
Analisis Sistem Pembiayaaan Mitraguna Pada PT Bank Syariah Indonesia Nadya Namora Hutabarat; Sugianto Sugianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.78

Abstract

This research aims to analyze the Mitraguna financing system at PT Bank Syariah Indonesia (BSI). Mitraguna is one of the financing products offered by this sharia bank, and this research aims to understand in depth how this financing system is implemented and its impact on the parties involved. The research method used is a case study with a qualitative approach. Data was collected through interviews with related parties at PT Bank Syariah Indonesia, direct observation, and analysis of documents related to Mitraguna financing. It is hoped that the results of this research will provide a better understanding of Mitraguna's financing mechanism and evaluate its effectiveness and efficiency.Research findings show that the Mitraguna financing system at PT Bank Syariah Indonesia has made a positive contribution to meeting consumer financing needs. However, there are several challenges and obstacles faced in implementing this system, such as complex administrative processes and regulatory changes that can affect the financing scheme. It is hoped that this research can make a positive contribution to PT Bank Syariah Indonesia in improving the quality of Mitraguna's financing services and become a reference for further research in developing sharia-based financing products.
Peran Zakat dan Wakaf dalam Meningkatkan Kesejahteraan Masyarakat: Analisis SWOT Umi Sangadah; Lusi Indriyani; Andre Putra Pratama
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.169

Abstract

One of the main objectives of economic development in many nations, including Indonesia, is to improve societal welfare. Within this framework, zakat and waqf have great promise as Islamic social financial tools that alleviate poverty and inequality in society. With their solid theological and historical roots in Islamic tradition, zakat and waqf have long been employed to promote social and economic prosperity. Nonetheless, there are a number of obstacles facing the collection and administration of zakat and waqf in Indonesia, including poor public confidence in zakat management organisations and a lack of public awareness of the duties associated with zakat and the advantages of waqf. Using a SWOT analysis, this study intends to examine the roles that zakat and waqf play in enhancing societal wellbeing. The strengths, limitations, possibilities, and dangers encountered in the management of zakat and waqf are identified in this analysis, which also offers strategic recommendations to maximise the potential of zakat and waqf in promoting social and economic development. It is anticipated that the findings of this study will significantly aid in the creation of zakat and waqf management methods and policies that are more effective and efficient.
The Analysis Of Sharia Conformity To Kafalah Contract and Hasanah Card Products In Islamic Banking Faulina Faulina; Galih Mareta Nur Ka’bah; Milna Sari; Zaitun Qamariah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.172

Abstract

This study focused on assessing the conformity of sharia to kafalah contracts in Hasanah Card products. The main findings show that the implementation of kafalah contracts on Hasanah Cards still does not fully meet the required Sharia criteria. The majority of scholars are of the view that the agreement related to ujrah for kafalah services falls into the category of riba qardh, so it is forbidden. Therefore, it is important to keep the kafalah in its purity context as a form of aid and almsgiving without any element of imbalance or compensation that is not under the principles of Shariah. This research is expected to make a significant contribution to the development of Islamic financial products that are more in line with Islamic teachings. By highlighting shortcomings in the implementation of the kafalah contract in the Hasanah Card product, it is hoped that it will encourage better improvement and innovation efforts to ensure Sharia compliance in Islamic finance practices. In addition, this research is also expected to increase public awareness of the importance of applying sharia principles in every aspect of finance, to create a more transparent, fair, and under Islamic values.
Analisis Pusat Pertumbuhan Ekonomi Pada Tingkat Kabupaten/Kota Di Provinsi Nusa Tenggara Timur Maria Lidwina Meo; Fransina W. Ballo; Maria I. H. Tiwu
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.174

Abstract

This study aims to analyze the center of economic growth at the district / city level in NTT Province. The method used is statistical description with a qualitative approach. The focus of this research is to observe and find out the mainstay economic sector of each Regency / City in East Nusa Tenggara Province which can also determine the economic position of each Regency / City, using data collection techniques obtained from various sources in the form of books, journals, websites as well as the results of publications of institutions or government agencies such as the Statistical Agency (BPS) by taking data related to the problem studied, Analyzed using LQ analysis methods and klassen typology analysis. The results of the study using LQ (Location Quention) Analysis analysis show that each base sector in each Regency/ City in East Nusa Tenggara Province has 15 economic sector bases, and Based on the results of klassen typology analysis in 20 Regencies and 1 City in East Nusa Tenggara Province in 2019-2023 it was found that there are 18 districts/cities in East Nusa Tenggara Province in quadrant I (Fast forward and fast growing regions), 2 districts/cities in quadrant II (Developed But Depressed Regions), and 1 district/city in quadrant III (Fast Developing Regions).
Peran Baitut Tamwil Muhammadiyah (BTM) Taqwa Dalam Peningkatan Ekonomi Mikro Syariah Di Kecamatan Singkut Kabupaten Sarolangun Provinsi Jambi Saipullah Hismaslul; Usdeldi Usdeldi; Sucipto Sucipto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.177

Abstract

This research examines Baitut Tamwil Muhammadiyah (BTM) Taqwa in improving sharia microeconomics in Singkut sub-district, Sarolangun district, Jambi province. The aim of the research is to find out the strategic role of BTM Taqwa in improving sharia microeconomics. Apart from that, to find out the supporting and inhibiting factors experienced by BTM taqwa. This type of research is qualitative using a managerial and sharia economic approach; the research paradigm is direct involvement and intense interaction with informants; data sources are empirical data obtained in the field through the Founding Board, Management, Members and customers of BTM Taqwa as well as the regional government of Singkut sub-district, Sarolangun district, Jambi province (primary sources) and documents and books related to research (secondary data); The instruments for this research are observation, interviews and documentation and the data collection tools are observation guides, interview guides and documentary study guides; data collection stages include preparation, implementation and preparation; and the validity testing techniques used are credibility and compatibility. The results of this research show that BTM Taqwa plays a role in improving sharia microeconomics in Singkut sub-district, Sarolangun Regency, Jambi Province. The role played by BTM Taqwa is the role of empowering human resources and an entrepreneurial spirit, the role of improving microeconomic welfare, and the role of distancing people from the practice of usury. The results of this research also show that the supporting factors for BTM Taqwa's success in micro economics internally are strategic location, commitment of the board of trustees, management and members, and high participation in member savings, while externally there is high demand from micro business actors for BTM Taqwa, ease of obtaining business capital assistance received by micro business actors, and government support. The inhibiting factors experienced by BTM taqwa internally are BTM taqwa's lack of human resources, lack of financial capital and technology, while externally there are many customers who are lazy about making savings capital payments.
Pengaruh Ekspor, Impor, dan Nilai Tukar terhadap Pertumbuhan Ekonomi di Indonesia Periode 2014-2023 Safira Amanda Novianingrum; Sellya Nara Kartika; Uswatun Khasanah; Muhammad Kurniawan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.180

Abstract

The purpose of this study was to determine the effect of exports, imports and exchange rates on economic growth in Indonesia in 2014-2023. The method used in this research is quantitative using secondary data in the period 2014-2023. The data in this study were obtained from literature studies, namely financial statistics of district and city governments 2014-2023. This study uses multiple linear regression analysis methods and uses several classical assumption tests. To process data using several tests, namely Statistical Test and Classical Assumption Test. The data is processed using the Eviews-13 application. The results of this study indicate that exports had a negative and insignificant effect on economic growth in Indonesia in 2014-2023, imports had a positive and insignificant effect on economic growth in Indonesia in 2014-2023 and the exchange rate had a negative and insignificant effect on economic growth in Indonesia in 2014-2023. Based on the analysis using the Eviews-13 tool, it is obtained that exports, imports, and exchange rates affect economic growth in Indonesia by 42% while the remaining 58% is influenced by other variables not included in this study.

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