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JSEHT
Published by Sekolah Tinggi Ilmu Ekonomi Syariah Alifa
ISSN : -     EISSN : 29861721     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JOURNAL OF SYARIAH ECONOMIC AND HALAL TOURISM (JSEHT) adalah jurnal yang menerbitkan artikel ilmiah hasil kajian atau penelitian dan studi literatur dalam lingkup dan fokus Ekonomi Syariah dan Pariwisata Halal, diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Syariah Alifa (STIES ALIFA). Semua artikel melalui peer-review yang Jurnal ini bertujuan untuk mempromosikan ide, model, pendekatan, pengembangan paradigma baru dengan berkontribusi pada kemajuan pengetahuan dan teori ekonomi Syariah dan pariwisata halal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 51 Documents
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Efektivitas Pemberian Dana Usaha Terhadap Pemberdayaan Ekonomi Perempuan (Studi Kasus Koperasi Wanita Mayangsari 38b Banjarrejo) Wati, Saprida; Budiarti, Riskha Tri; Susanto, Rindang
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.91

Abstract

Women's empowerment through business financing is the main focus of this research. The research was conducted using a qualitative approach and a case study in Banjarrejo 38B Village, with Assifa Mulya Women's Cooperative as the research subject. Data were collected through interviews with cooperative members who have received business financing, as well as document analysis related to cooperative activities. The results show that the provision of business financing by the cooperative has succeeded in increasing the productivity of its members and improving family living standards. The concept of women's empowerment, which consists of three levels, namely enabling, empowerment, and protection, is the theoretical basis for this research. In addition, the results also measure the effectiveness of the program by considering indicators of program understanding, goal achievement, timeliness, and actual change. Nevertheless, there are problems related to the use of funds that are not in accordance with the purpose of the loan, which affects the sustainability of the program. The implication of this study is the importance of better supervision of the use of funds and more intensive mentoring of members to ensure that loans are optimally used for business purposes. As such, this research makes an important contribution in strengthening the understanding of the importance of women's empowerment through the provision of business financing by cooperatives.
Peran Analisis Laporan Keuangan Dalam Proses Evaluasi Permohonan Kredit: Tinjauan Kasus Di Pt. Bank Rakyat Indonesia (PERSERO) TBK. Zantomi, Sir; Thahir, Andi; Riswan
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.92

Abstract

The most important aspect above when evaluating the performance of a company is its satisfactory financial position. For this reason, companies must manage their financial management carefully and manage it well. Financial ratio analysis is used to analyze financial performance. When analyzing company performance from a financial perspective, ratio analysis is a tool for analyzing financial data contained in financial reports. The analytical method used in this research is a quantitative method which aims to obtain information about various field conditions and interpret them based on interrelated theory and literature. The analytical tools used to analyze customer financial reports include liquidity ratios, solvency ratios and profitability ratios. Based on research results obtained from PT. Bank Rakyat Indonesia (Persero) Tbk., the author concludes that there is a very effective financial report analysis to find out whether banks carry out credit assessments of prospective debtors by using ratio analysis to manage liquidity, profitability and profitability. The financial ratios calculated include the current ratio, quick ratio, debt to equity ratio, debt to equity ratio, profit margin, investment returns and return on equity. Improve and improve the quality of creditor financial report analysis in evaluating credit applications, as a basis for considering and completing further financial ratio analysis.
Analisis Biaya Relevan Untuk Pengambilan Keputusan Jangka Pendek Dalam Pesanan Khusus Pada Ukm Pembuatan Kasur Randu Sari Yudhanto, Try; Harris, Allan; Uthami, Agnes
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.93

Abstract

In the decision-making process, the costs and benefits of one alternative must be compared with the costs and benefits of other alternatives. Special orders are orders outside of regular sales, usually at a price below the regular sales price. One example of an error in decision making by East Lampung Randu Sari Mattress Manufacturing UKM was setting the selling price for a special order because the selling price was lower than the regular selling price. This research uses quantitative and qualitative descriptive research. Quantitative descriptive, ie. describe or describe the application of determining production costs using appropriate cost methods in selecting special order alternative qualitative analysis, namely describing the state of the company, organizational structure, production process and other relevant information. Based on the calculation results, it can be decided that by using the appropriate cost method as a decision making tool, special orders for mattresses, pillows and cushions can be accepted or rejected at UKM Randu Sari UKM East Lampung. Randu Sari Mattress working to obtain optimal profits because the sales proceeds are greater than the production costs. Proper cost accounting will be effective if used by UKM Randu Sari as a decision making tool in East Lampung in accepting or rejecting special orders for mattresses, pillows and pads, because by using the right cost accounting method decision making can run smoothly, managers must can understand which information is important and which is not, and can use relevant data to analyze the various options available and the calculation results prove that UKM Randu Sari in East Lampung can obtain optimal performance using appropriate costs.
Analisis Penerapan Akuntansi Syariah Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 102 Tentang Pembiayaan Murabahah Pada Pt. Bank Pembiayaan Rakyat Syariah Metro Madani (BPRS Metro Madani) Lizza, Irma; Reza, Mohammad Faizal; Mahfudz, Agus
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.94

Abstract

In raising funds, Islamic banks accept deposits from the public. At the same time, Islamic banks provide services in the form of financing and investment as well as distributing money. Financing at Islamic banks is one of the pillars of banking. Sharia banks offer several types of financing, including murabahah financing. This study delves into the murabahah financing practices at PT. Metro Madani BPRS, conducted through a qualitative approach examining written and spoken evidence. Murabahah, a key Islamic finance tool, involves the bank purchasing goods upon customer orders and reselling them with a pre-determined profit margin. Unlike conventional banks, PT. Metro Madani avoids speculative inventory purchase. Murabahah goods are valued at their initial sales price and recognized in the financial statements. The murabahah profit margin is initially equal to the purchase price plus the agreed profit. However, at the end of each reporting period, the profit margin is revalued to its net present value, ensuring accurate financial representation. Murabahah receivables are reported at their realized value after adjusting for potential losses, while deferred margins and payments are presented as deductions from their respective receivable and liability accounts. Notably, murabahah liabilities also reflect their realized value, further emphasizing transparency and risk management. This practice adheres to Financial Accounting Standards (PSAK) 102, ensuring accurate and reliable financial reporting of murabahah financing at PT. Metro Madani BPRS.
Pengaruh Leverage, Profitabilitas, Likuiditas, Dewan Komisaris, Dan Ukuran Perusahaan Terhadap Environmental Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Ayyas, Yahya; Ihsan, Budi; Prastya, Hendra
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.95

Abstract

This study investigates the effect of financial factors (leverage, profitability, and liquidity), internal company factors (board of directors), and company size on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research approach used is descriptive quantitative. Data were collected from the company's financial statements and annual reports published on the Indonesia Stock Exchange website. The results of the analysis show that leverage, profitability, liquidity, board of directors, and company size individually have a significant influence on environmental information disclosure. Overall, these factors have a contribution of 32.7% to the disclosure of environmental information, while the rest is influenced by other factors. These results indicate that companies tend to pay more attention to environmental information disclosure when they have better financial ratios and internal structures that pay attention to environmental responsibility. In conclusion, the findings of this study confirm that financial factors and internal factors of the company have an important role in the disclosure of environmental information. The implication of this study is the importance of attention to environmental responsibility in corporate managerial decisions, especially in the context of information disclosure that is increasingly important to stakeholders. Thus, the results of this study provide a better understanding of the factors that influence environmental information disclosure in manufacturing companies, providing a foundation for companies to increase transparency and environmental responsibility in an effort to meet the expectations of society and other stakeholders.
Ekonomi Sosial Kehidupan Anak Koin Di Pelabuhan Bakauheni Kalam, Abdi; Ekawati, Farida; Husada, Hindiana Sava
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 1 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i1.96

Abstract

The lives of coin boys at Bakauheni Port have been of deep concern in this study. These children engage in dangerous activities such as diving into the sea to pick up coins thrown by ship passengers as their source of income. This research aims to investigate the social economy of the lives of coin boys in Bakauheni Harbor. The research methods used include interviews, observation, and quantitative data analysis. The results show that education, parents' occupation, family financial condition, and childhood living environment close to the port are the main factors that encourage children to become coin collectors. Although this activity is considered illegal and high-risk, children still do it to help their family finances and as a source of income. In addition, this study also relates its results to previous studies that have similar findings on the phenomenon of coin children in other ports. The conclusion of this study emphasizes the need for special attention to the issue of child coins and the importance of efforts from various parties, including the government, community, and family, to prevent children from engaging in such dangerous activities and restore their rights as children. The implications of this research are expected to contribute to further understanding of the issue of child coins and support efforts to prevent and protect children's rights.
Peran Petani Jagung Dalam Meningkatkan Ekonomi Masyarakat Desa Margo Lestari Badawi, Fuad; Astuti, Sri Yuli; Irawan, Hengki
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 1 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i1.97

Abstract

Maize farming has enormous potential in Margo Lestari Village. People see it as a promising way to generate income and improve their standard of living. This study aims to examine the role of maize farmers in improving the economy of Margo Lestari Village. The research method used is a field study by interviewing maize farmers and collecting data related to production, income, production costs, and the social and economic characteristics of farmers. The results show that maize cultivation contributes positively to farmers' income and regional economic growth. Income from maize cultivation increases along with the area of land cultivated, production generated, and production costs incurred. Factors such as education, experience, and women's participation also affect farmers' productivity and income. These findings are consistent with agricultural economic theory and previous research on the role of the agricultural sector in local economic growth. The policy implications of this study are the need for support for farmer education and training, as well as the promotion of women's participation in agriculture. These findings provide important insights into the contribution of the agricultural sector, particularly maize cultivation, in local economic development and form the basis for policies that support the growth of this sector.
Strategi Pengembangan Usaha Bibit Ikan Lele Ditinjau Dari Perspektif Ekonomi Islam (Studi Kasus Di Kabupaten Tanggamus) Saputra, Ridwan Gilang Aji; Komariah, Rizka; Umar, M Abdullah
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.98

Abstract

In the business world, marketing is an integral part. However, in sharia marketing, the entire process must be in accordance with the contracts and principles of muamalah in Islam.  The development of the catfish seedling business in Tanggamus Regency still has several challenges that need to be overcome. To overcome these challenges, an appropriate business development strategy is needed, one of which is by applying an Islamic economic perspective. The Islamic economic perspective can provide guidelines in the development of a more sustainable and fair catfish seed business. This study applies qualitative research methods to explore the phenomena and problems in the catfish seed farming business in Tanggamus Regency. The focus was on understanding the challenges faced by farmers and relevant catfish seedling business development strategies. Through in-depth interviews and field observations, researchers gained insights into the Islamic economic strategies applied in the production, marketing and distribution of catfish seedlings. The results show that catfish seedling farming in Tanggamus Regency, Lampung, follows Islamic principles in its development strategy. Based on the values of honesty, sincerity, professionalism, good relations, holy intentions, as well as the obligations of zakat, infaq, and sadaqah, the business process is in accordance with the principles of Islamic Economics, which emphasizes ethics in running a business. The strategies implemented, such as the application of Good Breeding Practices (GBP) to ensure the quality of fish seeds, fair pricing, and distribution that expands the market without oppressing others, are a form of implementation of Islamic values in business practices.
PENGARUH RASIO PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP EARNING GROWTH PADA PERUSAHAAN KESEHATAN PERIODE 2020-2022: PERTUMBUHAN LABA Harris, Allan
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 1 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i1.172

Abstract

The company needs to analyze financial statements to obtain answers related to problems that may exist in the position of financial statements and results achieved in that period as well as for consideration in making future decisions at the company. Profit is one of the important things in showing the value of the company's performance. Earning growth itself has the understanding that a financial ratio shows the ability of a company to increase net income for the current year with the previous year. The purpose of this study is to determine the effect of financial ratios in which there are profitability ratios, leverage ratios and liquidity ratios to earnings growth in health companies who are members of the Sharia Securities List from 2020 to 2022. The sampling technique in this study used purposive sampling which obtained 45 total samples. This type of research uses quantitative methods using EVIEWS and Microsoft Office analysis tools. . The results of this study show that the profitability ratio has no influence on earning growth, while the leverage ratio has a negative influence on earning growth and for the liquidity ratio also has no influence on earning growth. However, simultaneously profitability, leverage and liquidity ratios have a positive and significant influence on earnings growth.
ANALISIS EKONOMI BISNIS SYARIAH INDUSTRI PARIWISATA DAN PERHOTELAN DI KEPULAUAN SERIBU DKI JAKARTA Tia; Thahir, Andi; Rahmahwaty
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 1 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i1.174

Abstract

The Syariah Hospitality and Tourism Industry of the Administrative Regency located in the Kepulauan Seribu, DKI Jakarta, conducted research to analyze the influence of conditions, services, governance, access, socio-cultural and tourism impacts on tourist visits to the Kepulauan Seribu.  The method in this research uses an Explorative Research Design which is descriptive bottom-up, the researcher uses transparent, objective insights and thoughts and does not use an idealistic view in obtaining primary data from correspondents in conducting in-depth interviews accompanied by filling in a research questionnaire and the model used is Regression.  double linear. Partially, the only variables influenced by the research results are socio-cultural and tourism impacts.  Meanwhile, research simultaneously shows that all variables consisting of tourism conditions, tourism services, tourism management, tourism access, social culture, as well as the impact of Sharia-based tourism and hotels influence the satisfaction of tourists visiting Kepulauan Seribu tourism.

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