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Nurul Hidayati
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Universitas AL-Amien Prenduan University of Al-Amien Prenduan/ UNIA Prenduan Al-Amien Prenduan Boarding School, Pragaan Laok, Pragaan, Sumenep, Jawa Timur Indonesia
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INDONESIA
Assyarikah: Journal Of Islamic Economic Business
Published by Universitas Al-Amien Prenduan
ISSN : -     EISSN : 27752763     DOI : 10.28944
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Assyarikah: Journal of Islamic Economic Business is a scientific journal published to support the development of Islamic economics and Islamic finance. Journal of Assyarikah: Journal of Islamic Economics and Islamic Finance will contain articles related to Islamic economic studies in both theoretical and practical studies. Editors receive contributions in the form of articles, scientific works from scientific enthusiasts in the field of Islamic economics and Islamic finance. The editing process is necessary without changing the intent and content to the fourth post. The Assyarikah Journal is published 2 times every year, namely in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 77 Documents
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MENGUNGKAP INDEPEDENSI AUDITOR INTERNAL DALAM MENGAUDIT DAN MENDETEKSI FRAUD rohmaniyah rohmaniyah; Fitriana Leily Nur Indah; Rahayu Runik Puji
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.471

Abstract

This study aims to determine the attitude of the independence of internal auditors when detecting and auditing fraud.This research is a qualitative research with a literature review approach.The data used is secondary data..Secondary data that has been colected is analyzed and developed to answer and describe research problems.The result of the research analysis,namely the Internal auditor must have an attitude of independence and adequate competence in the auditor when carrying out his responsibilities in detecting and preventing fraud.
Analisis Komparatif Kinerja Keuangan Bank Syari'ah dengan Bank Konvensional Secara Umum di Indonesia Periode 2019-2023 Faradella, Tialika Nurul; Nurrodiah, Latifah Dewi; Fhathunnida, Ratu; Hidayat, Wahyu; Ibrahim, Zaini
Assyarikah: Journal of Islamic Economic Business Vol 5, No 1 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i1.1746

Abstract

Menilai kesiapan sektor perbankan nasional dalam menghadapi persaingan komersial pada tahun 2024 dengan fokus pada perbankan syariah, tujuan penelitian kami untuk mengevaluasi hasil keuangan bank syari’ah dan bank konvensional tahun 2019-2023. Kami akan melakukannya dengan melihat kinerja keuangan perusahaan. Strategi pengambilan sampel menggunakan metodologi Purposive Sample, artinya digunakan kriteria tertentu untuk memilih sampel. Parameter keuangan seperti Capital Adequacy Ratio (CAR), Return on Assets (ROA), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), dan Biaya Operasional Pendapatan Operasional (BOPO). Kami menggunakan metodologi analisis kuantitatif dalam penelitian kami, yang membatasi penggunaan analisis data pada perhitungan numerik dan lalu membuat kesimpulan. Informasi ini ditarik dari laporan keuangan yang diterbitkan oleh Bank Umum tahun 2019–2023 yang disampaikan kepada OJK, BEI, BI, dan masing-masing bank umum. Metodologi tes yang digunakan pada penelitian ini yaitu Statistik Deskriptif, Statistik Kelompok, Tes Sampel Independen, dan Tes Simultan. Kami juga memanfaatkan program statistik SPSS Versi 25 dalam penelitian ini. Temuan penelitian ini menunjukkan variasi dan fluktuasi yang signifikan dalam setiap ukuran keuangan antara bank umum konvensional dan juga bank umum syari’ah di Indonesia.
IMPLEMENTASI AKAD QARDHUL HASAN PADA BANK WAKAF MIKRO ALPEN BAROKAH MANDIRI PRENDUAN Sudianto Sudianto; Ricky Septiana
Assyarikah: Journal of Islamic Economic Business Vol 1, No 2 (2020): Assyarikah: Journal of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v1i2.317

Abstract

Bank Wakaf Mikro merupakan lembaga keuangan yang pendiriannya difasilitasi  langsung oleh Oteritas Jasa Keuangan, Bank Wakaf Mikro merupakan bentuk dari Lembaga Keuangan Mikro Syariah dalam program pemberdayaan masyarakat melalui pendirian LKM Syariah di sekitar pesantren. Tidak dikatakan bank Karena pembiayaan yang dipakai baru qardhul hasan, qardhul hasan merupakan akad yang pokok pembiayaannya bisa dikembalikan atau tidak karna sifat dari qardhul hasan ialah tolong menolong. Artikel ini akan menelaah data secara mendalam agar bisa mengetahui penerapan qardhul hasan pada Bank Wakaf Mikro menggunakan jenis penelitian Kualitatif, dalam teknik pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Hasil dari penelitian di Bank Wakaf Mikro Alpen Barokah Mandiri menunjukkan bahwa pengelolaan akad qardhul hasan telah terlaksana, dibuktikan dengan masyarakat sekitar pondok pesantren terbantu akan adanya pembiayaan qardhul hasan ini.Kata Kunci : implementasi, BWM, Qardhul Hasan
The Influence of Training and Development on Employee Performance at CV Tiara Abadi pamekasan Hamzah, Mohammad
Assyarikah: Journal of Islamic Economic Business Vol 4, No 2 (2023): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v4i2.1297

Abstract

One important factor in sustaining the company's existence in advancing quality and performance management is the mastery of capabilities possessed by human resources and the clarity of career development. A clean and healthy company is certainly due to good employee performance. Employee performance will improve if employees are given the training to improve their abilities and also a clear career development program. The purpose of this research is to find out the effect of training and career development to employeee performance at CV Tiara Abadi pamekasan, partially and Simultaneously. This research  is  classified  as  Explanatory  Research  with  a  quantitative  approach.  The sample used was 100 employee of CV Tiara Abadi pamekasan, with purposive sampling technique.  The  type  of  data  used  is  primary  data,  namely  data  collection  using  a questionnaire. Analysis of the data used is Multiple Linear Regression with SPSS. The results of this study indicate that training has a positive effect onemployee performance. And, career developmet has a Positive effect on employee performance.  Simultaneously training and career have positive and significant effect onemployee performance.
PENENTUAN HARGA JUAL PRODUK DENGAN METODE COST PLUS PRICING DALAM PERSPEKTIF ISLAM Moh Helmi Hidayat
Assyarikah: Journal of Islamic Economic Business Vol 1, No 1 (2020): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v1i1.216

Abstract

The rise of the halal life style or the halal lifestyle opens up great opportunities for related business people, especially those in the Al Khudaifi Muslim koko clothing business in Pamekasan Madura. This also provides da'wah opportunities for actors in the Islamic economy. Islam teaches humankind to cooperate in economic activities so that it is mutually beneficial. The variable costing method, the cost of production which is calculated in the calculation of the cost of goods manufactured is only composed of variable production costs, namely raw material costs, direct labor costs, and factory variable overhead costs. The purpose of this study is to determine and analyze the cost plus pricing method in Al-Khudaifi's confectionery business in Pamekasan Madura in Islamic terms and the benefits of implementing cost plus pricing. This study uses descriptive qualitative research methods, namely research that describes data and information based on facts obtained in the field regarding production costs and production prices in the Al-Khudaifi Pamekasan Madura confection business. The results of this study indicate that the calculation of the selling price of Al-Khudaifi -Khudaifi with the cost plus pricing method only takes into account the elements of production costs, while non-production costs are not taken into account. In determining the selling price of the cost plus pricing method, all elements of production costs are calculated to be total costs, after which add a mark up of 15% of the total production. The determination of product prices in the Al-Khudaifi Confection business is not in the context of lowering the market prices that have been established in the community so as not to harm other traders. Suggestions for Al-Khudaifi's confection must be correct in setting the selling price. Competitive selling prices in the market will have an impact on the ups and downs of interest in selling an item. Entrepreneurs need to carry out an evaluation in determining product prices, both old prices and new prices. For business continuity, the business owner considers how to determine the selling price of the product based on cost plus pricing, where the selling price that is determined includes all costs that are budgeted for expenses and the level of profit will be obtained.
PENGARUH KOMPETENSI DAN KEPEMIMPINAN SPIRITUAL TERHADAP MOTIVASI KERJA KARYAWAN Agus Sugiardi
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.834

Abstract

This study aims to describe the influence of competence and spiritual leadership on employee motivation. This research is an explanatory research and this research uses SPSS to process sample data of 97 employees of PT Marinal Indo Prima. The results showed that: Competence has a positive and significant effect on employee motivation and spiritual leadership has a positive and significant effect on employee motivation.
IMPLEMENTASI AKAD MURABAHAH PADAPEMBIAYAAN KREDIT USAHA RAKYAT /KUR (BANK SYARIAH INDONESIA DI KCP TRUNOJOYO 2 KABUPATEN SUMENEP) Sudianto Sudianto; Astri Ningsih; Helya Aufin Mizatina
Assyarikah: Journal of Islamic Economic Business Vol 3, No 1 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i1.634

Abstract

This research aims for know implementation contract murabahah on financing credit business people (KUR) at Bank Syariah Indonesia at KCP Trunojoyo 2 district sumenep . KUR is financing provided _ to MSMEs for working capital and investment to individual or productive group . _ Study this use method qualitative descriptive with technique data collection through interviews , observations , and documentation . Results from research that has been carried out to prove that application contract murabahah on KUR financing at BSI KCP Trunojoyo 2 is carried out by two contract that is contract wakalah first then To do second contract _ that is murabahah . Socialization _ implementation KUR financing is always carried out, stages application customer by agreement financing , BI checking , surveys, analyzing , disbursing , monitoring , early warning before maturity is the right way to minimize financing contract constraints on KUR.
PENGARUH ORGANIZATIONAL CULTURE TERHADAP EMPLOYEE PERFORMANCE Umi Wahyuni; Gazali Gazali
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.447

Abstract

This study aims to determine and analyze the performance of employees at the UPT Puskesmas Waru. In this regard, how employees can work well with the influence of culture is an interesting discussion to discuss. The sample used is a saturated sample that uses all members of the population as a sample who visited 70 people. The data collection method used is a questionnaire. The data were analyzed by simple regression with the help of SPSS 16.0 software for windows. The results showed that organizational culture had a significant effect on employee performance at UPT Puskesmas Waru.
Pemberian Reward terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Intervening Liana, Yuyuk; Putra, Julio C; Djafri, Taufik; Lating, Ali
Assyarikah: Journal of Islamic Economic Business Vol 5, No 1 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i1.1638

Abstract

The purpose of this study was to analyze the reward (X) indirect effect on employee performance through work motivation (Z). The population in this study were all employees of PT Indolakto Pandaan, totaling 300 people. The sampling technique was carried out by random sampling method, namely 172 respondents. Data analysis techniques using descriptive statistics and path analysis with Partial Least Square (PLS).   The results showed that the results showed that Reward had a direct effect on employee performance. Reward has a direct effect on employee performance mediated by employee work motivation, and reward has an indirect effect on employee performance through work motivation at PT Indolakto Pandaan. The contribution of reward, work motivation to explain employee performance is 59.6%. So there are still 40.4% other factors that affect employee performance. 
INFLASI DALAM PERSPEKTIF EKONOMI SYARIAH: PENDEKATAN KEUANGAN FISKAL DAN MONETER Fitra Azkiya Firdiansyah
Assyarikah: Journal of Islamic Economic Business Vol 2, No 1 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i1.371

Abstract

Penelitian ini mencoba menganalisa persoalan inflasi dalam perpektif islam dalam area Pendekatan Keuangan Fiskal Dan Moneter. Sejauh ini inflasi selalu menjadi ukurang yang digunakan dalam berbagai indikator kemajuan perekonomian suatu negara, Maka dari itu Pentingnya dalam memahami Penjabaran Inflasi dalam islam serta mengontrolnya. Penelitian ini bersifat kualitatif merupakan jenis penelitian studi pustaka (library research). Sumber data serta hasil penelitian berupa deskripsi. Hasil Analisis menunjukkan Biaya pendanaan hanya menjadi faktor penekan pergerakan moneter, sehingga yang dibutuhkan adalah mendorong pengembangan kawasan asli dengan kerangka pembagian manfaat daripada biaya pinjaman. Karena dalam skala besar, permintaan moneter masyarakat umum yang dijunjung kerangka Ribawi tidak akan pernah sempurna

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