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Contact Name
Wartoyo
Contact Email
wartoyo10@gmail.com
Phone
+6283838421909
Journal Mail Official
jurnalalamwal@gmail.com
Editorial Address
Gedung FEBI UIN Siber Syekh Nurjati Cirebon Jl. Perjuangan By Pass Sunyaragi Cirebon
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Kab. cirebon,
Jawa barat
INDONESIA
Jurnal Kajian Ekonomi dan Perbankan Syariah
ISSN : 23031573     EISSN : 25273876     DOI : -
Core Subject : Economy, Social,
Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is a peer-reviewed journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics and Business of IAIN Syekh Nurjati Cirebon. The journal publishes papers in the accounting and finance field that contribute significantly to the development of the economic and sharia banking profession in Indonesia. Al-Amwal is published twice a year, the first edition was published in July and the second edition was published in December.
Articles 248 Documents
MEMBANGUN KONSEP KERJA KERAS KREATIF BERBASIS SYARI’AH Layaman Layaman
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 6, No 2 (2014)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v6i2.262

Abstract

AbstrakArtikel ini membahas penurunan konsep Kerja Keras Kreatif Berbasis Syari’ah. Latar belakang konsep ini diturunkan berdasarkan masih adanya fenomena pelanggaran etika oleh karyawan dalam bekerja. Konsep ini merupakan integrasi dari konsep work effort, human capital dan religiusity. Kerja Keras Kreatif Berbasis Syari’ah adalah keseluruhan usaha sungguh-sungguh penuh waktu dari individu untuk mencapai tujuan, dengan sumberdaya yang ada melalui ide, proses, prosedur dan cara baru dalam pekerjaan atau organisasi yang dilandasi dengan nilai-nilai islam. Kerja seperti ini berpotensi membentuk kualifikasi dan kualitas sumber daya insani yang unggul. Sumber daya insani yang menguasai  keterpaduan antara knowledge, skill dan ability  dengan komitmen moral dan integritas pribadi yaitu  shiddiq (benar dan jujur),  amanah  (terpercaya, kredibel),  tabligh  (komunikatif) dan fathanah  (cerdas) disamping berpengetahuan, berkemampuan dan memiliki ketrampilan. Key word: kerja keras, kreativitas, syari’ah
The Impact of Business Motivation, Business Competition, and Brand Equity on Business Development with Religiosity as Moderating Variable (Case Study MSMEs Actors in Semarang District) Dhea Finka Audy Sukma; Ahmad Mifdlol Muthohar; Musalim Ridlo
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 1 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.8900

Abstract

This study aimed to analyze the effect of business motivation, business competition, and brand equity on business development using religiosity as a moderating variable. This study uses quantitative methods that aim to confirm the data obtained in the field with existing theories. The object of research used is the perpetrators of the Micro and Small and Medium Enterprises (MSMEs) in Semarang Regency with a sample of 100 respondents. As for the data collection technique using the questionnaire method. The data obtained were then tested using the SPSS 16 application and used multiple linear regression models and tests moderated regression analysis (MRA). The results showed that; (1) business motivation has no significant positive effect, (2) business co petition has a significant positive effect, (3) brand equity has no significant positive effect, (4) religiosity can moderate the relationship between business motivation and business development, (5) religiosity cannot moderate the relationship between business competition and business development, (6) religiosity cannot moderate the relationship between brand equity and business development
Teori-teori dalam Pengungkapan Informasi Corporate Social Responbility Perbankan Sri Rokhlinasari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 7, No 1 (2015)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v7i1.217

Abstract

AbstrakTanggung jawab sosial atau Corporate Social responbility (CSR) sebagai sebuah gagasan, perusahaan tidak lagi dihadapkan pada tanggung jawab yang berpijak pada single bottom line, yaitu nilai perusahaan (corporate value) yang direfleksikan dalam kondisi keuangannya (financial) saja. Tapi tanggung jawab perusahaan harus berpijak pada triple bottom line CSR merupakan bentuk tanggung jawab sosial tidak hanya pada perusahan industri saja namun jenis perusahaan lainnya seperti perbankan. Memandang CSR dapat dari berbagai perspektif, dalam artikel ini CSR dilihat dari berbagai teori terutama teori yang berkaitan dalam penelitian akuntansi. Kata kunci : teori agensi, stakeholder, legitimasi, sinyal AbstractSocial responsibility or Corporate Social Responsibility (CSR) as an idea, the company no longer faced with the responsibility that rests on the single bottom line, that is the value of the company (corporate value) which reflected its only financial condition (financial). But the responsibility of the company should be based on the triple bottom line CSR is a form of social responsibility not only in industrial companies alone but other types of companies such as banks. View CSR can be from a variety of perspectives, in this article CSR views of various theories, especially theories related to accounting research . Keywords : agency theory, stakeholder, legitimacy, signal
Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking Windie Yustyarani
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 12, No 2 (2020): .
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v12i2.6939

Abstract

This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results showed that intellectual capital had a positive effect on profitability and on firm value, income diversification had a negative effect on profitability, while it was found to have no effect on firm value, profitability had a positive effect on firm value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Income Diversification on Firm Value.
MENUJU DESENTRALISASI KEBIJAKAN EKONOMI DALAM ISLAM: Pengalaman Dinasti ῾Uṡmaniyyah Abad 16-18 M dan Indonesia di Masa Orde Baru Yuli Andriansyah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 9, No 1 (2017)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v9i1.1280

Abstract

Artikel ini mengkaji model desentralisasi kebijakan ekonomi dalam perspekif Islam dengan menganalisa akar desentralisasi pada Alquran, hadits dan aṡar sahabat serta pengalaman Dinasti ‘Uṡmāniyyah terutama pada abad 16-18M dan pada Indonesia di masa Orde Baru menerapkan kebijakan desentralisasi. Hasil kajian menunjukkan bahwa Islam memberikan peluang pengembangan desentralisasi meskipun model utama pemerintahan yang diakui bersifat sentralistik. Dinasti ‘Uṡmāniyyah yang memiliki wilayah luas menerapkan desentralisasi dengan kekuasaan lokal dipegang oleh pimpinan militer dengan sejumlah derajat kebebasan dalam pengaturan pendapatan di wilayahnya. Masa Orde Baru di Indonesia dimaksudkan untuk mewujudkan pemerintahan yang terdesentralisasi dengan pembangunan berbasis daerah. Namun mengingat keterbatasan daerah dalam aspek sumber pendapatan dan banyaknya pimpinan daerah berlatar belakang militer, semangat desentralisasi berubah menjadi sentralisasi demi alasan stabilitas ekonomi dan pertumbuhan ekonomi. Berdasarkan akar ajaran Islam dan pengalaman sejarah tersebut, desentralisasi dalam kerangka Islam dirumuskan sebagai sebuah pola pemerintahan yang bertujuan mencapai kemajuan ekonomi dan stabilitas politik secara seimbang dengan tetap mengindahkan tujuan syariah.
Master Plan for Development and Support: Food Crops Commodities Based on Geographic Information Systems Bella Rizky Yulianti; Suharno Suharno; Rakhmat Priyono
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 15, No 1 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i1.11093

Abstract

The agricultural sector has an essential role in the regional economy of the Demak Regency because the agricultural sector is the leading sector. The area of agricultural land in Demak Regency that continues to decrease requires detailed mapping portraits of each food crop commodity per sub-district. This study aims to analyze the leading food crop commodities in each sub-district, analyze the regional growth rate of food crop commodities, and map the food crop commodities developed in Demak Regency. Data analysis method using Location Quotient, Shift Share, Scalogram, and Geographic Information System. The results showed that rice and soybeans were the leading commodities with advanced and competitive growth rates in Demak Regency. The superior rice commodities in the districts are Bonang, Sayung, Karang Tengah, Wedung, and Mijen. Main Soybean Commodity in the District: Mijen. Map of the rice processing industry development in the districts: Dempet, Bonang, and Guntur. Map of soybean processing industry development in the districts: Guntur, Demak, and Mijen.
MANAJEMEN RISIKO PEMBIAYAAN MUDHARABAH PADA LEMBAGA KEUANGAN SYARIAH Abdul Aziz
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 6, No 1 (2014)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v6i1.252

Abstract

Abstrak Prinsip akad (kontrak) mudharabah yang paling mendasar adalah adanya saling keterbukaan antara kedua belah pihak (pemilik dana dengan nasabah) dalam hal untung dan rugi bisnis yang dijalankan. Karakteristik kontrak pada pembiayaan mudharabah adalah peran ganda mudharib, yakni sebagai wakil (agen) se- kaligus mitra. Mudharib menjadi agen untuk rabb al-mal dalam setiap transaksi yang dilakukannya pada modal, dan ia menjadi mitra rabb al-mal ketika mendapat keuntungan, karena mudharabah adalah kemitraan dalam keuntungan Produk mudharabah yang merupakan bagian penting dalam lembaga keuangan syariah, baik pada lembaga makro, seperti perbankan syariah, maupun lembaga mikronya, seperti Koperasi Syariah dirasa penting untuk dapat menjadi icon bagi pertumbuhan dan perkembangan lembaga berbasis Islam ini. Karenanya, suatu keniscayaan bagi lembaga tersebut untuk memberikan produk pembiyaan ini pada masyarakat. Di samping itu, pendampingan bagi lembaga tersebut akan lebih mempererat antara pihak shahibul mal (lembaga keuangan syariah) dengan mitranya, yaitu mudharib (pelaku usaha/nasabah). Hal ini tentunya adalah untuk, paling tidak meminimalisir risiko-risiko yang bakal terjadi. Kata Kunci : Akad, Prinsip, Pembiayaan dan Mudharabah
Preparation of PSAK 109 ZIS Financial Statements Using Excel for Accounting for the Nurul Huda Jatiseeng Mosque Yekti Nilasari; Rosidin .
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.8966

Abstract

Management of zakat requires a good accounting system and order in financial administration as well as an adequate management information system so that zakat infaq alms can be managed properly to be distributed properly to mustahiq. The fundamental problem that is often faced by managers of zakat infaq alms is standardization in the accounting system and auditing of financial statements. There are still many zakat or amil administrators who have not been able to implement their financial reporting in accordance with PSAK 109 regarding zakat accounting, infaq/alms, especially zakat amil bodies operating within the scope of villages or mosques, where they still use manual calculations. The purpose of this study is to provide an overview of the application of PSAK 109 which should be used to prepare financial reports for zakat, infaq and alms with the help of using the Microsoft Excel application. The purpose of this study is to apply the presentation of financial statements that are accountable and transparent so that they can provide performance information and financial reports to internal and external parties.This research is a qualitative descriptive study which explains the implementation of PSAK 109 application by using excel application for accounting. This study resulted in a quantitative data input model for zakat finance using the Microsoft excel application in compiling financial reports for zakat, infaq / alms in accordance with PSAK 109. Keywords: PSAK 109, Microsoft Excel for Accounting
IMPLEMENTASI EXPERIENTIAL MARKETING STRATEGY PADA PERGURUAN TINGGI Dewi Fatmasari; Dikdik Harjadi
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 7, No 1 (2015)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v7i1.213

Abstract

AbstrakDitengah persaingan antar Perguruan Tinggi dalam merebut kepercayaan masyarakat, maka sudah selayaknya para pengelola Perguruan Tinggi terus berupaya mengkaji berbagai strategi yang kemudian dapat dijadikan dasar dalam pengambilan keputusan. Salah satu alternatif strategi yang dapat dikembangkan adalah Experiential Marketing yang mencoba memberikan perhatian yang lebih besar pada sisi emosional individu sebagai pendorong mereka dalam berperilaku. Kerangka analisis experiential marketing/pengalaman pemasaran terdiri dari dua aspek. Pertama adalah strategy experiential modules (SEMs) yang merupakan pondasi pengalaman pemasaran dan terdiri dari pengalaman melalui sensori panca indera (sense), pengalaman efektif (feel), pengalaman kognitif kreatif (think), pengalaman fisik dan keseluruhan gaya hidup (act), serta pengalaman yang timbul dari hubungan dengan kelompok referensi tertentu atau kultur tertentu (relate). Implementasi experiential marketing harus dilakukan secara terintegrasi oleh semua komponen di dalam kampus sebagai suatu rangkaian aktivitas yang terstruktur sehingga mampu memberikan suatu pengalaman yang positif bagi mahasiswa. Kondisi ini pada akhirnya akan menjadi evaluasi bagi setiap mahasiswa dalam kaitannya dengan semua aktivitas yang pernah dialaminya di dalam kampus. Kata Kunci : Experiential Marketing, pengalaman, kepercayaan AbstractAmid the competition among universities in the capture public confidence, then it should managers College continues to examine various strategies which can then be used as a basis for decision making. One alternative strategy that can be developed is Experiential Marketing that try to give greater attention to the emotional side of the individual as their driving behavior. Analytical framework experiential marketing / marketing experience consists of two aspects. The first is the strategy experiential modules (SEMS), which is the foundation of marketing experience and consists of sensory experience through the five senses (sense), effective experience (feel), creative cognitive experiences (think), physical experience and overall lifestyle (act), as well as experience arising from a relationship with a particular group or a particular culture reference (relate). Implementation of experiential marketing should be done in an integrated manner by all components in the campus as a structured set of activities so as to provide a positive experience for the students. This condition will eventually be an evaluation for each student in connection with any activity that ever happened in the campus. Keywords: Experiential Marketing, experiences, confidence
Determinants of Net Asset Value of Islamic Mutual Funds in Indonesia Ficky Septiana; M. Nur Rianto Al Arif
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 12, No 1 (2020)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v1i1.5443

Abstract

Net asset value is one of the indicators used in measuring the performance of a mutual fund. This study aims to examine what factors determine the net asset value of Islamic mutual funds in Indonesia. By using the vector error correction model, this study found that in the short term all variables did not affect the net asset value. But the composite stock price index and the rate of return have a long-term effect. These results indicate that the company must strengthen the company's internal aspects to improve the performance of the Islamic mutual funds it manages.