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Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : 10.24952/masharif.v12i1.10884
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
FOCUS This journal focused on Islamic Economic and contemporary developments through the publication of articles by research. SCOPE Al-Masharif specializes in Islamic Economic studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. The Al-Masharif invites manuscripts in the areas of: Sharia Economic Islamic Banking Islamic Microfinance, Zakah, and Waqf Management of Islamic Banking Islamic Financing Islamic Accounting Islamic Finance Industry The Al-Masharif accepts articles in any related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, students, practitioners, and others interested in Islamic Economic research. The primary criterion for publication in Al-Masharif is the significance of the contribution an article makes to the literature and practice in Islamic Economic area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 10, No 1 (2022)" : 5 Documents clear
Iwan Triyuwono's Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia Khairunnisa Please; Azhari Akmal Tarigan; Muhammad Yafiz
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5870

Abstract

Development Theory Sharia accounting in Indonesia contributes to still emergence of debate about accountancy true and good sharia used in Indonesia. Approach formulation accountancy sharia by deductive reasoning developed by Iwan Triyuwono start the formulation with method study draft sharia established by Allah SWT in Islam. Islam regulates creed or belief, law practice, and morality. Sharia with the third meaning of the rules of the Islamic religion can conclude from the use of Sharia at the beginning spread of Islam. Consequently, action arises practice accountancy with rule sharia which is not appropriate so that in PSAK as product thinking accountancy sharia not yet implementable. Suspected problem relate with accuracy and imprecision rule sharia in arranging practice accountancy conventional this is what I tried for overcome by thinkers accountancy sharia. So that emergence theory accountancy sharia with various types thought. Development this very good for progress accountancy sharia. For example with still applied Statement Standard Sharia Accounting (PSAK) is still oriented conventional Triyuwono. Ivan Trituwono popularizes the Shariah Enterprise theory concept for repairing the very concept of Entity Theory conventional This paper will discuss thinking Ivan Triyuwono about the concept of Sharia Enterprise Theory with method Interview straight away. 
Determinants Of Muzakki's Level Of Trust Towards The Amil Zakat Institution Noviana Retnowati; Usnan Usnan
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5772

Abstract

The purpose of this study was to find out what factors increased muzakki's trust toward the Amil Zakat Institution  (LAZ) with a study on LAZ Harapan Umat. The research with a quantitative approach and using a sample of 70 muzakki, found that the level of muzakki trust was influenced by transparency of financial statements, fund management and religiosity, while accountability had no effect on the level of muzakki trust.        
Comparison of The Income of The Stebis Igm Academic Community During The Covid-19 And New Normal Pandemic Fadilla Fadilla; Havis Aravik
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5773

Abstract

This study aims to determine the difference in the income of the STEBIS IGM academic community during the covid 19 pandemic and the new normal from the Chair to the OB. The methodology used is a two-sample t-test. The results of the significance of the t-paired t-test show the number 0.000. This figure is smaller than 0.05, which means that there is a difference in the salaries of STEBIS employees during the covid pandemic and the new normal. The difference is also very visible from the increase in the average salary of employees by 40% from Rp. 3,470,000. to IDR 5,300,000. The reason for the increase in employee salaries is because the chairman of the foundation wants to motivate employees so that they can improve the quality of their work in the field of higher education tri dharma and new student admissions.
Influence of Third Party Funds, BI Rate, Inflation On Market Share In Islamic Banking Aziz Septiatin
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5706

Abstract

The market share that can be controlled by Islamic banking is still relatively small compared to conventional banking, so this study aims to examine the influence of third party funds, BI Rate and Inflation on the share of Islamic banking in Indonesia for the 2015-2021 period. The sample in this study uses a saturated sampling technique, which means that the entire population is sampled, both Islamic commercial banks and sharia business units registered with the Financial Services Authority. The method of data analysis in this study used the classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that third party funds and the BI Rate had an effect on market share, while inflation had no effect on market share. Simultaneously, third party funds, BI Rate and Inflation have a significant influence on market share. The overall contribution of the independent variable to the dependent variable is 87.7%. 
The Impact of Family’s Economic on Divorce Muhammad Firdaus; Zulham Wahyudani; Agustina Agustina
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5774

Abstract

Divorce is the breaking of the marriage bond for certain reasons. Economy is on of the reasons husband and wife can demand divorce at the syari’yyah court or the religious court. In the period 2015-2019, the Syari’yyah Langsa Court decided many divorce cases for various reasons, including the economic reason. The purpose of this study was to determine the economic impact of families on divorce in 2015-2019 and to determine the causes that dominated divorce in 2015-2019 at the Syar’iyyah Langsa Court. Researchers conducted research by processing data taken from the Syar’iyyah Langsa Court. The results obtained from this study are base on cases that have been decided by the Syar’iyyah langsa Court in 2015-2019, that the economy has an impact on divorce but the impact is not massive so that the economy does not really affect divorce. The most dominating cause of divorce, which reached 72.8% of the total cases that occurred in 2015-2019 was due to continuous disputes and arguments. Meanwhile, divorces due to economic causes accounted for 9.76% of the total cases that occurred in 2015-2019.

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