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Contact Name
Muhammad Alhada Fuadilah Habib
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m.alhada@uinsatu.ac.id
Phone
+6281215079617
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annisbah@uinsatu.ac.id
Editorial Address
Gedung KH. Saifudin Zuhri Jl.Mayor Sujadi Timur No 46 Tulungagung Jawa Timur 66221 Indonesia
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Kab. tulungagung,
Jawa timur
INDONESIA
An-Nisbah: Jurnal Ekonomi Syariah
ISSN : 24068276     EISSN : 25495712     DOI : https://doi.org/10.21274/an.v10i2
Core Subject : Religion, Economy,
An-Nisbah: Jurnal Ekonomi Syariah is a scientific journal contains original works from lecturers, researchers, students and other concerned parties who have not been published or are not on the publication in the form of articles on the research and conceptual ideas on the subject of sharia economy. This journal publishes twice in a year.
Articles 192 Documents
IMPLIKASI ASAS ITIKAD BAIK DALAM AKAD MURABAHAH DI PERBANKAN SYARIAH Santoso, Lukman; Ainiah, Zumrotul
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 2 (2018): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.73-98

Abstract

Abstrak: Perbankan syariah dalam prakteknya melaksanakan pembiayaan salah satunya menggunakan akad murabahah, atau biasa juga disebut bai’ al-murabahah. Akad yang memuat sejumlah hak dan kewajiban bagi para pihak, yakni pihak Bank Syariah dan pihak nasabah selaku pemohon Akad Pembiayaan Murabahah. Pembiayaan tersebut dibutuhkan oleh nasabah, dengan membeli barang dari pemasok kemudian mejualnya kepada nasabah dengan menambahkan biaya keuntungan (cost-plus profit) dan ini dilakukan melalui perundingan terlebih dahulu antara bank dengan pihak nasabah yang bersangkutan. Di dalamnya memuat suatu perjanjian yakni keharusan adanya asas itikad baik. Itikad baik yang mendasari terbentuknya akad pembiayaan murabahah apabila akad tersebut dibuat memenuhi rukun dan syarat akad, maka akad tersebut mempunyai kekuatan mengikat sebagaimana mengikatnya Undang-Undang. Akad tidak dapat dibatalkan selain ada kesepakatan kedua belah pihak atau tidak bertentangan dengan Undang-Undang, ketertiban umum maupun kesusilaan, dan akad tersebut harus dilaksanakan sesuai dengan yang disepakati, perihal itikad baik tidak hanya untuk pelaksanaan perjanjian melainkan juga saat dibuatnya akad tersebut kedua belah pihak harus didasarkan atas itikad baik. Dengan adanya itikad baik dalam akad murabahah, maka akan terpenuhinya hajat bagi kedua belah pihak dan sedikit kemungkinan terjadinya wanprestasi dalam akad tersebut.
PENGARUH INFLASI, KURS DAN BI RATE TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA (PERIODE 2010-2016) Nandari, Herlina Utami Dwi Ratna Ayu
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.51-74

Abstract

Abstract: This research was motivated by increasingly Islamic fnancial industry in Indonesia, especially in Islamic mutual funds. Islamic mutual funds in Indonesia has signifcant growth in the capital market. One measured of the performance of an investment in the Fund Sharia views of the Net Asset Value (NAV) of a mutual fund. Fund performance is inseparable from a variety of factors both internal and external factors. In this study, researchers attributed the Net Asset Value (NAV) Islamic mutual funds in Indonesia with macro-economic Factor (infation, exchange rate and BI rate). Techniques used in This research is multiple linear regression is used to prove the hypothesis of the study. Data that has fulflled normality test and classical assumption processed by multiple. These results indicate (1) Partially occurred a signifcant positive effect between infation and Net Asset Value (NAV) Mutual funds sharia, (2) Partially Exchange positive and signifcant impact on the Net Asset Value (NAV) Mutual funds Sharia period 2010- 2016 (3) partially BI rate and no signifcant negative effect on the net asset value (NAV) Mutual funds Syariah period 2010-2016. Then through the F test can be in the know that simultaneously there is signifcant infuence between infation, exchange rates and the BI rate to the Net Asset Value (NAV) of mutual funds sharia in Indonesia.Keywords: Infation, exchange rate, the BI rate, the net asset value (NAV) of Islamic mutual funds
KONTRIBUSI INFLASI, SUKU BUNGA, KURS, PRODUK DOMESTIK BRUTO TERHADAP HARGA SAHAM KELOMPOK JAKARTA ISLAMIC INDEX DI INDONESIA PERIODE 2007-2015 Lutfiana, Ilma Mufidatul
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.75-104

Abstract

Abstract: This study aimed to explain infation, interest rate, exchange rate, and gross domestic product that affect stock price. The determination of sample using saturated sampling technique. This study is using sample from 30 companies listed on JII. Data analysis using multiple liner regression. The result of this study showed that independent variables infation, interest rate, exchange rates, gross domestic product signifcant simultaneously effect on the dependent variable stock price. Partially, Infation negative and does not give the signifcant effect toward the stock price. Interest Rate and Exchange Rate positive and does not give the signifcant effect toward the stock price. Gross Domestic Product gives the positive and signifcant effect toward the stock price.Keywords: infation, interest rates, exchange rates, gross domestic product, the stock price 
PENGARUH SEKTOR RIIL DAN KEUANGAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA TAHUN 2007-2014 Cahyaningrum, Ina Sholati
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.106-128

Abstract

Abstract: The research objectives of this research are to examine signifcant infuence of real sector of manufacture industry, real sector of trade, hotel, and restaurant, syariah fnance of syariah bank and syariah fnance of payment bank of syariah community to the growth of economy in Indonesia whether partial or simultan. The rsearch was used quantitative approach which used associative research. The taking of sample used nonprobability sampling technique and purposive sampling tehnique. The data used are secunder data which are gotten by triwulan data of gross domestic bruto based on constant price and from statistic report of syariah bank in year 2007-2014. The data accumulation are documentation and document study. The research was used method of clasic assumptsion experiment analysis, the experiment of doubled linier regression, hypotheses experiment, and the experiment of determination coefsien. The result of the reaserch showed that partially (individually), the syariah fnance of syariah bank infuenced positively and signifcantly to the growth of economy in Indonesia and syariah fnance of syariah bank and syariah fnance of payment bank of syariah community infuenced positively and signifcantly to the growth of economy in Indonesia. Meanwhile, simultaneously (collective) between the fnancial of syariah bank and syariah fnance of payment bank of syariah community infuenced signifcantly to the growth of economy in Indonesia. For variable of real sector in manufacture industry and real sector of trade, hotel and restaurant statistically couldn’t be continue, because in data excemination showed that there was problem of Multikolinieritas. So, the researcher took an action to delete variable which by Multikolinieritas by the reason if that problem was solred by using PCA prosedure. There is only one factor which represented all of free independent variable, so when picturing the similarity of factor regretion could be represented of each free variable to dependent variable, because it could not be seen which variable having the positive connection and which variable having negative connection to dependent variable.Keywords: Real Sector, Syariah Finance, and Economy Growth
PENGARUH PEMAHAMAN PAJAK, KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN JASA KONSULTAN KONSTRUKSI DI KOTA TANJUNGPINANG Satria, Hendy
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.129-146

Abstract

Abstract: Taxes are compulsory contributions to the state owed by individuals or entities who are forced by law - undnag, by not getting the rewards directly and used for state purposes utuk for - the welfare of the people. This study aims to determine the effect of Understanding Taxes, Taxation Provisions and Transparency in Tax Compliance Against Taxpayer Construction Consulting Services Company in Tanjungpinang. This study uses primary data obtained from questionnaires. The approach used in this research is quantitative data, which is performed with SPSS pass to Understanding Tax, Tax Provisions and Transparency in Tax Compliance Against the taxpayer that can be seen from the questionnaire. Number of samples obtained 64 Construction Consulting Services Company in Tanjungpinang. While data collection techniques in this study were questionnaires and surveys using data analysis methods of scoring, validity, reliability test, classic assumption test, multiple linear regression, t test, F test, the coeffcient of determination. While analysis tools used SPSS 20 to test the classical assumption of normality test, multicollinearity, and test the hypothesis testing heteroskedasitisitas and test them multiple linear regression analysis, t-test, F, and the coeffcient of determination(R2). In general, the analysis indicates that the Understanding Taxes, Rules and Transparency in Taxation Taxation is very infuential on Taxpayer Compliance Consulting Services Construction Company in Tanjungpinang. SPSS can be seen from the test conducted. Most of the tests conducted eligible.Keywords: Understanding of Tax, Tax Provisions and Transparency in Taxation, Taxpayer Compliance Board
AKTIVITAS PRODUKSI KAPITALIS DALAM PERSPEKTIF EKONOMI ISLAM Fadilah, Nur
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.147-170

Abstract

Abstrak: Kegiatan ekonomi mengandung tiga bagian, yaitu produksi, distribusi, dan konsumsi. Tulisan ini membahas yang pertama dalam perspektif Islam. Penulis berpendapat bahwa tidak ada gunanya apabila sejarah manusia tidak ada sistem ekonomi yang bisa berhasil mencapai kebahagiaan dan kesejahteraan mutlak untuk jenis manusia. Termasuk sistem ekonomi Islam. Meskipun demikian, penulis berpendapat bahwa Islam terdiri dari nilai dan norma yang dapat mengarah pada akhir itu jika mereka mepahami dan menerapkannya dengan benar dan tepat. Penulis tidak menemukan dalam Islam apa yang penulis temukan dalam sistem ekonomi konvensional dimana ada ruang untuk melakukan korupsi dan manipulasi. Bagi Islam, kegiatan ekonomi sejauh menyangkut produksi harus diarahkan untuk mencapai kebaikan dan kemakmuran bagi semua manusia, dan tidak memperkaya individu dan kelompok tertentu di antara individu.Kata kunci: Aktivitas Ekonomi, Produksi, Nilai Islami, Kesejahteraan
MENSYARIAHKAN AKUNTANSI KONVENSIONAL Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.202-219

Abstract

Abstract:  Structure of accounting theory describes the composition, the overall hierarchy of fnancial accounting concepts. Structure of accounting theory is infuenced by the economMic system, social ideology embraced by the community. The structure of the conventional accounting theory was born of American society by the capitalist economic system with a range of properties and social systems such as democracy, liberalism, secularism competition, scientifc and other characteristics that are different from the concept of Islamic theory that laid the foundation of Islam on the basis of moral and material aspects of life and build economic strength in ethical values    and moral and spiritual dimensions. Conventional accounting theory concepts that exist today can be used as a basis for adopting the syari’a accounting. The role of Muslim intellectuals in the Islamization of conventional accounting is pretty cut that does not comply with Islamic Shari’a and the need to add additional emphasis to the purpose of sharia (maqasid as-sharia). The Holy Qur’an says that truth is only from Allah (al haqqu min robbikum). If conventional accounting born of natural law and syari’a accounting inspired by the Qur’an, they are able to co-exist in the birth of the concept of human welfare and the whole of nature.  Accounting trends emerging lately proving similarity with conventional accounting direction that syari’a accounting methods made     possible the adoption and modifcation. Accounting with syari’a values    will be able to make a signifcant contribution to the advancement of the accounting world. Islam as rahmatan li al-alamiin should also be providing accounting concepts that are benefcial for the entire universe.Keyword: accounting, conventional, syariah
Marketing Syariah: Studi Analisis Produk Kenzie di Gudo Jombang Kalimah, Siti
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 2 (2018): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.1-29

Abstract

Abstract: This research is based on the rise of businessmen who are just looking for profit, and also the phenomenon that occurs based on the reality of the current trend, many businesses that use sharia or religion as a booster of material gain, or politicization. But it is different with the business that is doing by manufacturers from Jombang, creating something simple to be extraordinary, bringing benefits and even blessings. Positive small things and done according to the demands of sharia bring benefits and blessings. There are some purpose of this study,the first is  to understand sharia marketing, secondly, to analyze the implementation of sharia marketing on the business of The otak- otak of Kenzi's. This research was conducted to business owners of the otak- otak kenzie  in Blimbing Village, Gudo Jombang, employees and customers or the community. The process of collecting data by interview method, observation and documentation. Using qualitative descriptive analysis is to describe the results of interviews of respondents, then analyze it with the theory. The results of this research is to show that the business owner of the kenzie product implicitly understands and implements the syariah values ​​in its business activities. Sharia implementation is reflected on shariah marketing strategy, which is the segmentation of the public market and target market of upper middle economic society and to atrack  the hearts of its consumers with friendly and honest service. In the case of shariah marketing tactic, including are halal products, standard price according to sharia, which is related to the location of businesssworth according to syaraiah. In sharia marketing value, there are some value,that can given some benefits for consumers including: healthy, halal elements and  well in accordance with the Qur'an that ordered humans to eat clean food, take a holy and healthy way. From the shariah spiritual image related to the principle of honesty of hospitality that must be owned by a businessman,he  feels that Allahis always watching everywhere, so both the value of sharia and the principles of sharia is very important and useful in the business world. And from the existing phenomenon Sharia-labeled marketing is not Islamization or religious commercialism, but it is a way asameans in offering products produced in a business, the impact of the economy of a society will also increase, religion is not used as demolisher of the economy, to seek material , but sharia or religionas measureand also as a rule that underlies human behavior. Religion and economics can not be compared, but go hand. Religion is notto be traded in economic interests, but the advanced of the economy is due to the religious rules. Key word: marketing, sharia marketing, analyze of business product
PENGARUH FINANCING TO DEPOSIT RATIO DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET PADA PT. BANK RAKYAT INDONESIA SYARIAH YANG TERDAFTAR DI BEI PERIODE TAHUN 2012 – 2016 Jatmiko, Udik Udik
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 2 (2018): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.99-126

Abstract

Ruang lingkup penelitian ini menitik beratkan pada pengaruh variabel bebas yaitu rasio FDR, Dana Pihak Ketiga dengan variabel terikat yaitu Profitabilitas ROA, maka penelitian yang digunakan termasuk penelitian dengan explanation (penjelasan). Populasi ddan sampel dalam penelitian ini adalah laporan keuangan PT. Bank Rakyat Indonesia (BRI) Syariah periode 2012-2016 sebanyak 30 pengamatan data selama 5 tahun pelaporan di BEI. Teknik sampling dalam penelitian ini menggunakan sampling purposive. Analisa Data menggunakan analisis deskriptif kuantitatif dengan pendekatan statistik melalui uji regresi linear berganda, Uji T dan Uji hipotesis F penelitian. Hasil penelitian dapat dijelaskan bahwa Financing to Deposit ratio (FDR) secara parsial tidak berpengarruh signifikan terhadap Return On Asset (ROA) di PT. Bank Rakyat Indonesia Syariah Periode 2012-2016. Rasio dana pihak ketiga berpengaruh positif dan signifikan terhadap Return On Asset (ROA) di PT. Bank Rakyat Indonesia Syariah Periode 2012-2016. Secara simultan Financing to Deposit ratio (FDR) dan Rasio dana pihak ketiga memiliki pengaruh yang benar-benar signifikan terhadap Return On Aset pada PT. Bank Rakyat Indonesia Syariah Periode 2012-2016.
PENGARUH SHARIA MARKETING MIX TERHADAP KEPERCAYAAN PELANGGAN DAN KEPUTUSAN PEMBELIAN PADA ONLINE SHOP TIWS.ID Anah, Isti
An-Nisbah: Jurnal Ekonomi Syariah Vol 5 No 1 (2018): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.5.1.276-296

Abstract

Abstract. Online shop development or online shop through social media has already existed in Indonesia, moreever it is being really potential things and give is easier to  seller and buyer even online shop is being more popular than before and it causes the competition highly (begin), but beside that, the facility has been making the shop site badly or it has been making deception site by anyone who didn’t responsibly. Therefore, the facility has to influence on directness of online shop and trusting costumer then purchase decision. So, it needs inapplying the strateghy for  making /getting customer’s trusting and the costumer decide to do purchas. One of its is sharia marketing mix 9P (product, price, place, promotion, peolpe, physical evidance, process, promise, and patience). Based on reason, the research is to investigate the effect of sharia marketing mix to customer’s trusting and purchase decision on online shop Tiws.id. quantitative method is used in conducting the research. To collect the data, questionaire, technique are used to conduct the research meanwhile, analysis regresi linier with SPSS 16’s program are used in analyzig the data. The data analysis showed that the strateghy sharia marketing mix to Tiws.id online shop has an alternative hypotesis to customer’s trusting and purchase decision. It means that,in applying sharia marketing mix better,it make customer trusting ang purchase decision to Tiws.id online shop as good as possible. Keywords: Sharia Marketing Mix, Customer Trusting, Purchase Decision and Online Shop

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