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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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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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Financing Risk Management Based on Profit Sharing Sharia Rural Bank (Sudy on BPRS HIK Parahyangan) Istutik, Istutik; Tuakia, Hedher
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.v5i1.1648

Abstract

The banking industry in its operations is full of risks that can disrupt the survival of banks, including Sharia Rural Bank (BPRS). The characteristics of BPRS products and services require identification, measurement, monitoring and risk control functions that are in accordance with sharia banking business activities. The composition of profit sharing based financing at BPRS is only 14%, the level of profitability with ROA and ROE starting in 2014 has decreased. On the other hand, the non-performing financing (NPF) ratio continues to increase. Meanwhile, the opportunity to increase profit sharing-based financing is very high because the number of MSMEs is very large.The number of BPRS in Indonesia until 2023 is 173, of which there are 80 BPRS in the island of Java. Secondary data collection is carried out through annual reports. BPRS HIK Parahyangan was chosen as the research object. Analysis of the implementation of risk management follows the stages of the risk management process. BPRS HIK Parahyangan's understanding of risk management and its implementation.The research results show the fact that in the year period studied, namely 2020-2022, BPRS HIK Parahyangan has implemented risk management and risk mitigation well. The risk management process is understood and implemented by BPRS HIK Parahyangan, always applying the principle of prudence in providing financing and focusing on clients who have a proven track record. So that BPRS HIK Parahyangan can maintain healthy financing quality with a controlled problem financing ratio.
EFEKTIVITAS IMPLEMENTASI E-BUDGETING DALAM MEWUJUDKAN GOOD GOVERNANCE DENGAN MODEL CIPP (STUDI KASUS PADA KOTA SURABAYA) Iqbal Rafiqi; Nur Hidayah Selviyanti
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.v1i2.381

Abstract

The EDGI position in Indonesia is in the range of 0.25 – 0.58 (middle-EDGI), this is certainly a demand for the government to find reliable solutions. Along with the development of the industrial era 4.0. This study aims to describe, analyze, determine the effectiveness of the implementation of e-budgeting, its operational processes and how to evaluate the fulfillment of good governance principles with the CIPP method. This study uses descriptive qualitative methods with the aim of identifying, evaluating, and interpreting previous research that is relevant to the topic. This descriptive qualitative is through the assessment of the CIPP model (Context, Input, Process and Product) in realizing good governance which is carried out by planning, conducting (conducting a review) and reporting (reporting). The literature search in this research was started by selecting articles from academic databases. The results of the study indicate that the implementation of e-budgeting in the Surabaya city government is feasible to continue because it has been proven to run effectively when viewed from the nine principles of good governance with the assessment model of four CIPP components. In the first, context, the implementation of e-Budgeting has succeeded in achieving its initial goals, namely budget transparency and accountability. Furthermore, in terms of input, the use of facilities and infrastructure as well as human resources is adequate. In terms of the process, e-Budgeting simplifies and minimizes errors in the RKA preparation process. Also, in terms of output (product), e-Budgeting improves the quality of fulfilling the nine principles of good governance.
Determinants of Profitability of Islamic Commercial Banks in Indonesia with Third-Party Funds as A Moderating Variable Iqbal Rafiqi; Annisa Annisa
Assyarikah: Journal of Islamic Economic Business Vol 4, No 1 (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.v4i1.1179

Abstract

Profitability is one of the ratios needed to assess the health of a bank. The health of a bank is a reflection of the current and future condition of the bank. So many factors that affect the level of profitability of a bank are reviewed from several existing studies. The purpose of this study is to find out whether the independent variables chosen by the researcher affect the profitability of the bank and whether third-party funds can moderate the relationship between the two. Sharia Commercial Banks (BUS) as many as 13 BUS became the population, while the research sample was 5 BUS choosen based on judgement / purposive sampling techniques. The data analysis technique used is moderated regression analysis with the SPSS20 application. Profitability is a dependent variable while the independent variables are capital adequacy ratio (CAR) and financing deposit to ratio (FDR), and third-party funds (DPK) as moderating variables. The results of the study based on the t-test of CAR, FDR and DPK did not have a significant effect on the profitability of Islamic Commercial Banks in Indonesia. And based on the results of the moderation regression analysis test, DPK can moderate the relationship between CAR and FDR variables to the profitability of Islamic Commercial Banks.
Pengaruh Lingkungan Kerja Dan Semangat Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Pos Indonesia (PERSERO) Pamekasan) Runik Puji Rahayu; Alfi Hasaniyah; Citra Larashati Surya
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (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.v3i2.813

Abstract

PT. Pos Indonesia (Persero) Pamekasan which is located at Jl. Mesigit No.3, Rw. 04 is a state-owned enterprise that aims to participate in implementing and supporting Government policies & programs in the field of economy and national development in general and in particular in the field of postal and giro services for communities both within and outside the territory of Indonesia by applying the principles of limited liability companies. The approach used in this study is a survey approach. The survey method is a research method that studies data from samples taken from a population to generalize and use questionnaires as a data collection tool. The results showed, 1) simultaneously showed that the working environment variable (X1) and work spirit (X2) simultaneously had an effect on employee performance by 0.761 or 76.1% while the rest (100% -76.1%= 23.9% ) influenced by other factors examined in this study. 2) partially shows that the working environment variable (X1) partially influences employee performance by having tcount> ttable which is 8,779> 2,009. 3) partially shows that the work spirit variable (X2) partially influences employee performance by having tcount> ttable which is 3,330> 2,009. 4) The most dominant variable influencing employee performance is the work environment (X1). The value of t is greater by having tcount> ttable which is 8,779> 2,009.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI EKONOMIS GARAM. (STUDI KASUS DI KECAMATAN TLANAKAN KABUPATEN PAMEKASAN) Runik Puji Rahayu; Rohmaniyah Rohmaniyah
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.v3i1.614

Abstract

This study aims to determine the factors that affect the economic value of salt and to determine the effect of fluctuations in the economic value of salt on the welfare of salt farmers. This research is a qualitative research, namely research that is used to determine the economic value of salt that occurs in the Tlanakan, Pamekasan. The population in this study were all members of salt farmers. The sample used in this study was 8 members. The data analysis technique in this study uses a process of systematically searching and compiling data obtained from interviews, field notes, and documentation. The conclusion of this study shows that imports are the biggest influence on local salt prices, consequently if imports continue, local salt cannot reach the price desired by farmers in meeting the needs and desires of their families.
Problem Minimnya Minimnya Pengambilan Pembiayaan di Perbankan Syariah: Studi Kasus UMKM Furniture di Kabupaten Sumenep Rafiqi, Iqbal; Jazuli, M Naufal
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.v5i1.1742

Abstract

Sharia banking has a vital role in supporting economic progress in society, especially business actors such as MSMEs. However, not all MSMEs respond productively to the financing issued by Sharia banks, such as furniture MSMEs in Karduluk Village, Sumenep Regency, which still rarely utilize financing products from Sharia banks. This research aims to identify the problem of the lack of interest of Furniture MSMEs in Karduluk village in taking out Sharia Banking financing. This research uses a qualitative approach with a field study type of research. The data collection methods used were interviews, observation, and documentation. Analysis reduces data, presents the data, then concludes the data that has been presented. The subjects of this research were taken from Furniture MSMEs in Karduluk Village. The results of this research provide data that the interest of MSME furniture players in Karduluk village, Sumenep in choosing Sharia banking financing products is still relatively low. This is evident from the 30 informants that researchers interviewed, there are only 3 MSME players who carry out financing at sharia banks. The reasons are different, such as lack of promotion from Islamic banks or it is easier to borrow funds from relatives.
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
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.v2i1.450

Abstract

Companies in the face of increasingly advanced business developments, a company that is founded must have a goal in order to make the company live in One form of investment is fixed assets that are used in the company's normal activities, researchers conducted a study aimed at comparing the method of depreciation of fixed assets based on PSAK against financial statements at PT. Marinal Indoprima is long term, meaning that the company must maintain its viability in achieving its goals. The research method used is descriptive quantitative research type, and the type of data used is quantitative data sourced from secondary data and primary data as well as data collection procedures through documentation. The results showed that the company has applied the method of depreciation of fixed assets based on PSAK. In its application, the company has distinguished fixed assets and how to obtain them by way of cash or credit purchases and built themselves. And the way the company assesses it considers all the costs incurred by the company to get fixed assets until they are ready for use. Represents the acquisition cost of its fixed assets, for depreciation of its fixed assets the company uses the straight-line method. And the researcher compares with the method of the number of years and the double declining balance method. With the sum of years digits method, the depreciation expense is compared with the straight-line method. Smaller the number of years, whereas with the double-declining balance method compared to by the straight line method. For the termination or disposal of fixed assets must obtain approval from the board of directors and disclosure and reporting is done at the end of the year. 
Strategi Pengembangan Produktivitas Industri Batik untuk Meningkatkan Perekonomian Lokal Pengrajin Batik di Kabupaten Pamekasan sugiyardi, agus
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.v4i2.1398

Abstract

Kabupaten Pamekasan sebagai salah satu kabupaten termiskin di Jawa Timur membutuhkan penggerak ekonomi lokal. Batik yang merupakan salah satu ciri khas lokal Kabupaten Pamekasan merupakan potensi yang dapat diandalkan untuk mendorong kesejahteraan masyarakat dan pertumbuhan perekonomian daerah. Namun kondisi infrastruktur, kelembagaan dan sistem produksi yang terdiri dari sumber daya manusia dan teknologi menjadi kendala bagi perkembangan industri batik di Kabupaten Pamekasan. Sektor industri kreatif telah memberikan kontribusi yang signifikan terhadap perekonomian nasional dan merupakan salah satu sektor yang dapat dijadikan solusi kreatif dalam pengentasan kemiskinan. Industri kreatif batik di Desa Klampar Kecamatan Proppo Kabupaten Pamekasan merupakan salah satu subsektor industri kreatif yang dapat dikembangkan untuk mengentaskan kemiskinan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui arah yang tepat dalam mengembangkan industri batik di Kabupaten Pamekasan. Tujuan penelitian ini adalah untuk mengetahui produktivitas pengrajin batik dan mengetahui karakteristik industri batik Pamekasan serta cara meningkatkan perekonomian lokal pengrajin batik di Kabupaten Pamekasan. Penelitian ini juga akan memberikan gambaran mengenai program pengembangan industri kreatif batik di Kabupaten Pamekasan dalam mengentaskan kemiskinan. Penelitian ini menggunakan metode kualitatif dengan teknik snowball sampling dan uji validitas. Hasil penelitian menunjukkan bahwa terdapat program yang telah dilaksanakan untuk mengembangkan industri batik di kabupaten Pamekasan antara lain pelatihan, pameran dan inovasi produk batik. Berbagai program tersebut dinilai mampu meningkatkan perekonomian masyarakat Kabupaten Pamekasan khususnya di Desa Klampar sehingga berdampak pada peningkatan perekonomian masyarakat setempat.
PREFERENSI MINAT MASYARAKAT MELAKUKAN TRANSAKSI TERHADAP LEMBAGAKEUANGAN SYARIAH DAN LEMBAGA KEUANGAN KONVENSIONAL DI DUSUN BANYUMAS DESA KLAMPAR KECAMATAN PROPPO KABUPATEN PAMEKASAN Matnin Matnin; Abdul Bari
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.v1i1.213

Abstract

According to the Law of the Republic of Indonesia Number 10 of 1998 concerning Banks, "the law states that, a body that manages funds from the public in the form of savings and then distributes them back to the community in and performs other services in the context of welfare. Public. Meanwhile, the definition of a sharia bank according to the Law of the Republic of Indonesia Number 21 of 2008 concerning Islamic Banking contained in article 1 paragraph 7, "that a sharia bank is a business that is run according to the principles of Islamic law and then distributes it in the form of financing based on the principle of buying and selling, for results, and services. ".The public interest preference in question is a tendency, preference or desire in choosing to transact at a financial institution, both Islamic financial institutions and conventional financial institutions. Indicators of the tendency to choose transactions in financial institutions, both Islamic financial institutions and conventional financial institutions, include environmental influences, religious (avoiding usury), advertising and promotion, products, services, needs and access to service offices,The problem in this research is, how is the preference of the Banyumas Hamlet people in conducting transactions towards Islamic financial institutions and conventional financial institutions?To answer these problems, researchers will use primary and secondary data ranging from direct observation, interviews, and documentation to literature studie   
Prinsip Produksi Keripik Tempe Az-Zahra Desa Sumber Rahayu Kecamatan Rambang Kabupaten Muara Enim dalam Perspektif Ekonomi Islam Puspa Utami; Rika Rahmadina Putri; Inten Sriana
Assyarikah: Journal of Islamic Economic Business Vol 4, No 1 (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.v4i1.1146

Abstract

Production is an activity that links virtuous values starting from the management of sources obtained by sharia, the production process, to production results. The benevolence carried out is intended to provide many benefits for all parties involved. The purpose of this research is to determine the application of the principle of production of Az-zahra tempe chips in Sumber Rahayu Village, Rambang District, Muara Enim Regency and to determine the application of the principle of production of Az-zahra tempe chips based on production principles in Islam. This research is a field research using qualitative research. Data collection methods used are observation, interviews and documentation. The analysis technique used is data reduction, data presentation and drawing conclusions. Test the validity of the data used is the triangulation technique. From the research results it was found that there are 5 principles of production . The principle of monotheism is to give time to rest five times to employees and apply honesty in doing business. The principle of humanity is to provide work motivation to employees and how the working hours are for employees. The principle of justice is to provide wages and bonuses to employees and to do justice in the scales. the principle of benevolence, namely producing chips in a halal way and providing leave to employees in one month. The principles of freedom and responsibility, namely being responsible in the event of damage to tempeh chips and production waste management, have been well implemented, however, the virtuous principles, namely the virtuous principle, namely providing training to employees, have not been properly implemented in the Az-Zahra tempe chips business.

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