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Jurnal Kajian Ekonomi dan Perbankan Syariah
Published by Universitas Islam Negeri Siber Syekh Nurjati Cirebon
ISSN : 23031573     EISSN : 25273876     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 248 Documents
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Pengaruh Permintaan e-Money terhadap Pendapatan per Kapita di Indonesia Mohamad Ghozali; Triaji Pambudi
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 2 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v10i2.3358

Abstract

This research aims to analyze the effect of e-money demand on per capita income in the long and short term in Indonesia. This research method is quantitative descriptive. This research was conducted with secondary data and observation time in 2013: Q1 - 2017: Q4. Data was obtained from Bank Indonesia publication data and the Indonesian Central Statistics Agency (BPS). Data analysis techniques using Error Correction Model (ECM). The results of the analysis show that in the long run per capita income has a positive and significant effect on e-money demand. In the short term, per capita income has a positive and insignificant effect on e-money demand. The implication of the conclusions above is that first, the government needs to disseminate the Non-Cash Direct Aid program so that all people begin to recognize non-cash instruments. Secondly, Bank Indonesia needs to pay attention to the interconnection system of the reader machine and pay attention to the amount of currency circulating in order to realize a less cash society.
The Impact of FOMO on The Hedonism Attitude of Generation Z In Islamic Consumption Behavior Istiqomah, Evi Fadhilatul; Wahyudi, Amin
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 16, No 2 (2024)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v16i2.18680

Abstract

This study discusses the impact of the Fear of Missing Out (FOMO) phenomenon on hedonistic attitudes in Generation Z's consumption behavior, focusing on the context of Islamic economics. The 20th century witnessed technological advances that brought significant changes in people's lifestyles, especially among Generation Z who are always connected to social media. This encourages excessive consumer behavior, which can be seen as a response to social pressure to keep up with trends. This study identifies that FOMO encourages individuals to adopt a hedonistic lifestyle, which prioritizes temporary satisfaction over long-term considerations. A literature analysis approach is used to explore the relationship between FOMO, hedonism, and Islamic consumption principles. The results show that the application of Islamic values, such as justice and moderation, can help Generation Z manage their consumption behavior, avoid waste, and find a balance between material and spiritual needs. These findings are expected to provide insight for the younger generation to develop more responsible and sustainable consumption patterns.
Akuntansi Syari’ah : Sebuah Tinjauan Historis Wartoyo Wartoyo
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 5, No 1 (2013)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v5i1.236

Abstract

AbstrakTinjauan historis yang membahas tentang latar belakang kemunculan akuntansi syari’ah tidak lepas dari tinjauan kondisi akuntansi yang ada di tanah jazirah Arab sebelum Islam. Dalam literatur sejarah peradaban bangsa Arab, perhatian bangsa Arab sangat besar terhadap perdagangan. Kerena itu, mereka telah menggunakan dasar-dasar penggunaan akuntansi yang bertujuan untuk menghitung transaksi mereka serta mengetahui perubahan-perubahan dari jumlah aset. Jadi konsep akuntansi waktu itu dapat dilihat pada pembukuan yang berdasarkan metode penjumlahan statistik yang sesuai dengan aturan penjumlahan. Untuk mengerjakan pembukuan ini, ada yang dikerjakan oleh pedagang sendiri dan ada juga yang menyewa akuntan khusus. Pada waktu itu, seorang akuntan disebut katibul amwal (pencatat keuangan).Keyword : Akuntansi, Syari’ah, Muhasabah.
Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

Abstract

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bank’s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shari’ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.
Comparative Analysis Of Employee Engagement In Employees Generation X, Y, And Z Muhammad Qoes Atieq
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 2 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v11i2.4873

Abstract

A good organization is an organization that is able to increase employee engagement, in various innovative ways so that employees feel valued and appreciated. Employee engagement in this study refers to an explanation from Schaufeli (2002), which is a motivational condition of employees related to work, which is shown by vigor, dedication, and absorption. Every employee has a different level of engagement, including every employee of various generations. The purpose of this study is to find out and explain the comparison of employee engagement in employees of generation X, Y, and Z. This type of research is a comparative descriptive study with a quantitative approach. Retrieving data using questionnaires distributed online. The sample used by 170 people from various generations of respondents was obtained, namely generation X as much as 32, generation Y as many as 98, and while generation Z as many as 40. While in the data analysis using descriptive analysis, inferential analysis, and one way ANOVA to compare. The results showed that there was a significant difference in the level of employee engagement for employees of generation X, Y, and Z. Employee engagement between generations X and Y were not significantly different, while generation Z was significantly different from generation X and Y.Keywords : employee engagement, generation X, generation Y, dan generation Z.
Pengaruh Kinerja Keuangan terhadap Return on Asset (ROA) Bank Syariah di Indonesia Nisa Friskana Yundi; Heri Sudarsono
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 1 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v10i1.2759

Abstract

This study aims to analyze the effect of financial performance on profitability measured using Return On Assets (ROA) on Islamic Banking in Indonesia in the period 2010 to 2016 and prove the hypothesis. This study uses secondary data consisting of 7 years, from 2010 to 2016 obtained from Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI). The method of analysis used for this research is Vector Error Correction Model (VECM) consisting of stationary test, optimal lag test, cointegration test, stabilization test, impulse response function analysis, and variance decomposition. The analysis result of this research in long term CAR, FDR, NPG and BOPO have negative effect, while DPK have positive effect to ROA. While in short term CAR has no effect, while FDR, BOPO and DPK have negative effect and NPF have positive effect to ROA. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap ROA yang diukur menggunakan Return On Asset (ROA) pada Perbankan Syariah yang ada di Indonesia dalam kurun waktu 2010 sampai dengan 2016 dan membuktikan hipotesis.  Penelitian ini menggunakan data sekunder yang terdiri dari 7 tahun, mulai tahun 2010 sampai dengan 2016 yang di peroleh dari OJK (Otoritas Jasa Keuangan) dan Bank Indonesia (BI), Metode analisis yang digunakan untuk penelitian ini menggunakan Vector Error Correction Model (VECM), yang terdiri dari uji stasioneritas, uji lag optimal, uji kointegrasi, uji stabilisasi, analisis impulse respons function, dan variance decomposition. Hasil analisis dari penelitian ini dalam jangka panjang CAR, FDR, NPG dan BOPO berpengaruh negative, sedangkan DPK berpengaruh positif terhadap ROA. Sedangkan dalam jangka pendek CAR tidak berpengaruh, sedangkan  FDR, BOPO dan DPK berpengaruh negative dan NPF berpengaruh  positif terhadap ROA
The Mediating Impact of Islamic Lifestyle and Religion Perceived Behavior Control on the Infulence of Income and Consumer Behavior Among Muslimah Career Ayuningrum, Tyas; Nabhan, Faqih
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 16, No 1 (2024)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/amwal.v16i1.18393

Abstract

The purpose of this study was to determine how good the effect of income on consumptive behavior with Islamic lifestyle and religious perceived behavior control as intervening variables for career Muslim women in Salatiga city. The type of research used is quantitative research with data collection by distributing questionnaires using an interval scale (1-10) with a population of Salatiga career Muslim women. The sample taken was 100 respondents using the Purposive Sampling technique. The analysis technique in this study uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) technique, while the analytical tool used in this study is the SmartPLS 4.0 program. The results of this study indicate that: (1) Income has a Positive and Significant Effect on Islamic Lifestyle. (2) Income has a Positive and Significant Effect on Religious Perceived Behavior Control. (3) Income has a Negative and Insignificant Effect on Consumptive Behavior. (4) Islamic Lifestyle has a Negative and Significant Effect on Consumptive Behavior. (5) Religious Perceived Behavior Control Negatively and Significantly Affects Consumptive Behavior. (6) Income has a Significant Negative Effect on Consumptive Behavior with Islamic Lifestyle as an intervening variable. (7) Income has a Significant Negative Effect on Consumptive Behavior with Religious Perceived Behavior Control as an intervening variable.Keywords: Consumptive Behavior, Income, Islamic Lifestyle and Religious Percheived Behavior Control
Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No.105 Pada Pembiayaan Mudharabah di Bank BNI Syariah Cabang Cirebon Sri Rokhlinasari; Dewi Astuti
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 8, No 1 (2016)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v8i1.669

Abstract

AbstrakPenelitian ini dilakukan dengan permasalahan mengenai kesesuaiannya perlakuan akuntansi pembiayaan mudharabah di Bank BNI Syariah dengan perlakuan akuntansi yang berlaku saat ini yaitu pernyataan standar akuntansi keuangan (PSAK) no.105. Metode yang dilakukan dalam penelitian ini yaitu metode kualitatif. Hasil penelitian menunjukan bahwa penerapan perlakuan akuntansi pembiayaan mudharabah di Bank BNI Syariah Cabang Cirebon yaitu hanya diberikan aset berupa kas (modal) dan pembiayaan mudharabah dan diberikan kepada lembaga-lembaga dan ini dimaksudkan untuk meminimalisir resiko Ketidaksesuaian terjadi pada metode bagi hasil yang diberikan Bank BNI Syariah dengan metode yang ada dalam PSAK no.105. Dalam PSAK No.105 paragraf 11 dijelaskan bahwa “Pembagian usaha mudharabah dapat dilakukan berdasarka prinsip bagi hasil atau bagi laba. Jika berdasarkan prinsip bagi hasil, maka dasar pembagian hasil usaha adalah laba bruto (gross profit) bukan total pendapatan usaha (omset). Sedangkan  jika berdasarkan prinsip laba, dasar pembagian adalah laba neto (net profit) yaitu laba bruto dikurangi beban yang berkaitan dengan pengelolaan dana mudharabah.” Bank BNI Syariah Cabang Cirebon yang masih menggunakan metode revenue sharing. Kata kunci: Perlakuan Akuntansi, Pembiayaan Mudharabah, PSAK No. 105AbstractThis research was conducted with a problem concerning the accounting treatment suitability of financing at Bank BNI Syariah with the applicable accounting treatment today is a statement of financial accounting standards (SFAS) no.105. The method used in this research is qualitative method. The results showed that the application of the accounting treatment of financing at Bank BNI Syariah Branch Cirebon is only given assets in the form of cash (capital) and of financing and given to institutions and is intended to minimize the risk of discrepancy occurs on the method for the results of the Bank BNI Syariah with the existing method under SFAS no.105. In paragraph 11 of SFAS 105 explained that "business division mudharabah to do based upon the principle of sharing or for profit. If based on the principle of profit sharing, the sharing of the results of operations are the basis of gross profit (gross profit) instead of total revenue (turnover). Meanwhile, if based on the principle of profit, basic division is the net profit (net profit) is gross profit minus expenses related to the fund management mudharabah. "Bank BNI Syariah Branch Cirebon are still using the method of revenue sharing.Keywords: Accountancy treatment, mudharabah financing, PSAK No. 105.
Tourism Revitalization In Indonesia Fitri Mukarromah; Hendri Hermawan Adinugraha
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 2 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i2.9395

Abstract

One form of community empowerment in the village is the Tourism Village. Village development is the basis of national development. Each village is expected to be able to carry out development independently so that community welfare will be easily realized and increase the people's prosperity index. The policy of revitalizing tourism development has an impact on the development of beautiful and livable rural areas with natural resources and beautiful scenery which has become a trending topic on social media. The shift in tourist visits to the village is the reason for the revitalization of special tourism developments called tourist villages which are thick with cultural attractions and live together with residents. The development of tourist villages can add more diverse tourist attractions that can attract tourists, to increase community economic activities. Revitalization of tourism development as an alternative development approach that aims to increase economic growth, overcome unemployment, alleviate poverty, and improve people's welfare. Tourism can be used as a strategic medium in economic empowerment by providing opportunities for the community to develop and empower tourism. This research uses library research methods. The data sources used are primary data and secondary data.Keywords: tourism, revitalization, cultural
Pembangunan Pariwisata Di Kabupaten Pangandaran Pasca Pemekaran Pahrul Fauzi; Syaeful Bakhri; Abdul Aziz Ahmad
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 1 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v11i1.4250

Abstract

Pariwisata menjadi salah satu sektor andalan pada pembangunan ekonomi Indonesia, hal tersebut dapat diketahui dari munculnya pariwisata sebagai salah satu sektor dari lima besar komoditas penyumbang devisa terbesar nasional. Wisata Pangandaran menjadi semakin berkembang seiring pemekaran wilayah pada tahun 2012. Dengan adanya pemekaran tersebut Kabupaten Pangandaran menjadi lebih fokus mengembangkan pariwisata. Berdasarkan hasil analisis dapat diketahui bahwa terdapat peningkatan dan penurunan kinerja pada sektor pariwisata di Kabupaten Pangandaran setelah pemekaran, hal tersebut dapat diketahui dari naik turunnya jumlah pengunjung. Namun disisi lain, setelah pemekaran terdapat beberapa pengoptimalan potensi wisata yang dikembangkan. Sedangkan berdasarkan hasil analisis SWOT, diketahui bahwa sektor pariwisata di Kabupaten Pangandaran berada pada posisi kuadran pertumbuhan dengan strategi pertumbuhan yang bersifat stabil. Banyaknya objek wisata potensial dan disahkan menjadi daerah otonom menjadi faktor utama pada sisi kekuatan, sedangkan faktor sarana dan prasarana serta manajemen pengelolaan menjadi titik lemahnya. Adapun pada sisi peluang, Kabupaten Pangandaran dinilai mempunyai peluang yang tinggi karena semakin berkembangnya sektor pariwisata di Indonesia maupun dunia, sedangkan dari sisi ancaman yang perlu diwaspadai adalah kondisi kelestarian alam yang perlu dijaga seiring pembangunan sektor pariwisata. Berdasarkan analisis hierarki proses, pada level pertama ditemukan bahwa sarana dan prasarana menjadi faktor dengan prioritas pertama dengan nilai 32,68 sedangkan pada posisi kedua yaitu faktor kelembagaan dengan nilai 29,99. Hal tersebut menandakan bahwa faktor sarana dan prasaran serta kelembagaan menjadi faktor yang perlu diprioritaskan pada pembangunan sektor pariwisata Kabupaten Pangandaran pasca pemekaran. Sedangkan pada level kedua diketahui bahwa lima faktor tertinggi diantaranya peraturan daerah menjadi prioritas pertama disusul oleh kualitas jalan, pengelolaan DTW, Koordinasi dengan masyarakat, dan fasilitas kesehatan.

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