cover
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
Location
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
Cover Vol 13 No. 2 (2021) Jurnal Al Amwal
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.v13i2.9656

Abstract

Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics of IAIN Syekh Nurjati Cirebon. The journal publishes papers in the field of accounting and finance that give significant contribution to the development of economic and sharia banking profession in Indonesia. The journal published twice a year. The journal has been accredited SINTA 3 at 4th April 2019 by Indonesia Ministry of Research, Technology and Higher Education (RistekDikti) of The Republic of Indonesia as an academic journal in Director Decree (SK Dirjen No. 10/E/KPT/2019)
Sistem Activity Based Costing (ABC) dan Sistem Just In Time (JIT) Ridwan Widagdo
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.v7i1.221

Abstract

AbstrakPembebanan biaya secara konvensional sudah mulai ditinggalkan dan beralih ke pembebanan biaya berdasarkan aktivitas/activity based costing system (ABC-system), Sistem ABC mendukung keunggulan manufakturing. Mereka dapat secara ekonomis digunakan, tidak selalu memerlukan sistem pengumpulan data tambahan, dan dapat di bawah pengawasan operasi atau perekayasaan. Sistem ABC memberi informasi tentang biaya dan kinerja dari aktivitas dan sumber daya serta dapat menelusuri biaya-biaya secara akurat ke objek biaya selain produk, misalnya pelanggan dan saluran distribusi. Just in time adalah sistem yang memproduksi barang hanya ketika produk dibutuhkan dan hanya dalam jumlah yang diminta konsumen. JIT secara khusus mengurangi persediaan sampai tingkat jauh lebih rendah dari sistem konvensional, menekankan pada pengendalian mutu, serta menghasilkan perubahan mendasar dalam cara produksi diorganisasi dan dilaksanakan. Salah satu keuntungan sistem JIT terletak pada pengurangan jumlah investasi yang melekat dalam persediaan bahan baku dan barang jadi dan perusahaan manufakturing tidak perlu menyediakan fasilitas gudang persediaan yang besar.  Kata Kunci: activity based costing (ABC),  just in time (JIT)AbstractConventional charging is becoming obsolete and switch to charging based activities / activity based costing system (ABC-System), ABC system supports manufacturing excellence. They can be economically used, does not always require additional data collection systems, and can be under the supervision of operations or engineering. ABC systems provide information about the cost and performance of activities and resources and can trace accurately the costs to a cost object other than a product, for example, customers and distribution channels. Just in time is a system that produces goods only when needed and only product in the consumer requested amount. JIT specifically reduce inventory to a level much lower than conventional systems, emphasis on quality control, and produce fundamental changes in the way production is organized and implemented. One of the advantages of JIT system lies in the reduction of the amount of investment that is inherent in the supply of raw materials and finished goods and manufacturing companies do not need to provide a large inventory warehouse facilities. Keyword: activity based costing (ABC),  just in time (JIT)
Literation And Financial Inclusion Among Creative Economic MSMEs; A Comparative Study Layaman Layaman; Robbani Robbani; Fella Hafidza
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.v12i2.6374

Abstract

AbstractMicro, Small and Medium Enterprises are considered as sectors that are able to survive in the face of the economic crisis shock. However, there are some problems in running this Micro and Small and Medium Enterprises. This research is motivated by problems that hamper this development including limited management of financial management, human resources and access to capital. This is thought to have occurred because of low financial literacy among Small and Medium Enterprises. Therefore, this study aims to determine the condition and compare financial literacy and inclusion that is believed to help in the business development of the Creative Culinary Subsector of Micro Small and Medium Enterprises in the City of Cirebon with Cirebon Regency.The population in this study was 24,861 Micro Small and Medium Enterprises and 100 respondents. The sampling technique used purposive sampling with a sample size of 200 respondents or around 100 respondents in Cirebon City and 100 respondents in Cirebon Regency. While the analysis technique in this study uses multiple linear regression analysis with the help of SPSS Version 2.1The results of this study that the variable Literacy and Financial Inclusion significantly influence the Development of Culinary Subsectors of the Creative Economy of Small and Medium Enterprises in the City and District of Cirebon. The comparative value is that the condition of Financial Literacy or Inclusion in the Cirebon City region is greater than in Cirebon Regency. Keywords: Financial Literacy, Financial Inclusion, Micro, Small and Medium Enterprises
PERILAKU PEMILIHAN MEREK ANTARA PRIA DAN WANITA: PENELITIAN PADA INDUSTRI SMARTPHONE Rita Kusumadewi
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 8, No 2 (2016)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v8i2.1619

Abstract

Abstrak Beda jenis kelamin maka akan beda pula cara berfikir seseorang. Sampai saat ini, nampaknya paradigma yang beredar di masyarakat menunjukkan bahwa pria memiliki pemikiran yang lebih sederhana bila dibandingkan dengan wanita saat dihadapkan pada dua atau lebih alternatif produk yang harus mereka beli.Saat ini handphone  atau  smartphone semakin hari semakin marak dan beragam bermunculan di pasar, dengan berbagai harga dan atribut produk unggulan yang ditawarkan kepada konsumen. Fenomena ini menimbulkan pertanyaan baru, apakah harga dan atribut produk tersebut lebih penting dibandingkan sebuah merek bagi seorang pria dan wanita. Selain itu sangat penting diketahui apa yang menjadi alasan pria dan wanita saat memilih sebuah merek. Penelitian ini dilakukan kepada 200 orang responden pengguna. Hasil penelitian menunjukkan bagi Pria hal yang paling utama yang menjadi pertimbangan mereka dalam memilih sebuah merek smartphone adalah Confidence, Pleasure,Effectiveness,Status, danResponsibility, sedangkan bagi wanita hal yang paling utama yang menjadi pertimbangan mereka dalam memilih sebuah  merek smartphone adalah Confidence, Pleasure,Effectiveness, dan Status.  Kata kunci: merek, perilaku pemilihan merek, perilaku konsumen, industri smartphone  Abstract Different gender will influencing the way they thingking. Until now, the paradigm in society shows that man has a simple thought than a woman when they faced two or more product alternatives. Nowadays, many kinds of handphone or smartphone being showed up at the market, with various prices and product attributes. This phenomenon makes a new questions, does price and product attribute is more important than a brand to a man and a woman. Beside that, really important to know what is the reason between a man and a woman while they choosing a brand. This research using 200 respondents. And the result shows that  for a man there is a few important things that will considerately thingking in choosing a brand of a smartphone, which is confidence, pleasure, effectiveness, status and responsibility, in the other side the important things for a woman only four factors which is confidence, pleasure, effectiveness and status.  Keyword: brand, brand choices behaviour, customer behaviour, smartphone industry
Factors That Influence Customer’s Decisions In Choosing Sharia Bank Services In Kampar District Of Riau Pertiwi Indah Darmawan
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.v1i1.11934

Abstract

The difference in customer interest in choosing between conventional banks and Islamic banks is very clear in Air Tiris Village, Kampar District, Kampar Regency. In Air Tiris Sub-District, there are several conventional banks and one Islamic bank. Customers are a source of bank funds (third party funds) and the size of the number of customers influences the success of the bank's business, especially in obtaining profits through financing mechanisms. The lack of public interest in saving at Islamic banks is thought to be influenced by various factors. This research was conducted using the case study method. The sample in the study was 40 peoples selected by convenience. Data were analyzed using multiple linear regression analysis. Factors that have a significant influence on customer decisions in choosing financial services at PT. BPRS Berkah Dana Fadhlillah (Perseroda), namely products, knowledge and promotions. Service and location factors have no significant effect. The most dominant factor is the product, with the largest and most significant coefficient.Keywords: product, knowledge, promotion, service, location, customer.
PERBANKAN SYARIAH DAN MANAJEMEN LABA Sri Rokhlinasari
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.v6i1.250

Abstract

AbstrakManajemen laba merupakan kebijakan yang dilakukan perusahaan bertujuan  agar laba pada setiap periodenya selalu baik. Hal ini terjadi pada perusahaan yang menggunakan konsep laba sebagai selisih pendapatan-beban tergantung pada motivasi yang melandasainya, juga pada bank syariah sebagai lembaga keuangan yang berlandaskan prinsip Islam. Beberapa konsep  yang mendasari perilaku manajer dalam manajemen laba yaitu teori agensi dan teori sinyal serta konsep manajemen laba itu sendiri.. Menurut hasil penelitian pada perbankan syariah ditemukan bukti terjadinya manajemen laba. Kata kunci:  manajemen laba, bank syariah
Citation analysis of 10-year Islamic economic research papers indexed in dimensions.ai Muhammad Muhajir Aminy; Restu Fahdiansyah; Shofia Mauizotun Hasanah
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.v13i2.8863

Abstract

The main objective of this study is to analyze cited papers in terms of the most cited author, journal, article, and institution. All documents are listed on dimensions.ai as the source of papers and containing the keyword “Islamic economics” in the title or abstract of the articles. The research method used in this study is citation analysis. The publication period is 10 years, starting from 2012 to 2021. This study showed that only 264 (19.32%) of 1,366 published articles were cited at least once by other documents during the observation period. The majority of these items came from Indonesia, with a total of 120 documents (45.4%). The most cited author is Hafas Furqani with 13 articles (4.9%), the most cited journal is Jurnal Ekonomi Syariah (JES) with a total of 32 articles (12.1%), the most cited article is a paper titled "Corporate social responsibility, waqf system, and zakat system as faith-based model for poverty reduction" with its 33 citations, and the most cited institution is Airlangga University in Indonesia with a total of 18 articles (6.8%). This research also provided a finding that 25 institutions and organizations cite one another in their published articles. 
Pengaruh Pembiayaan Murȃbah̟ah dan Musyarakah Terhadap Perkembangan Usaha Mikro di BMT Gunung Jati Ridwan Widagdo
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 7, No 2 (2015)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v7i2.211

Abstract

Abstrak               Permodalan usaha suatu  hal yang tepat untuk menjadi faktor pendorong motivasi suatu kegiatan ekonomi. Dalam pengembangan usaha mikro untuk meningkatkan kesejahteraan ekonomi masyarakat, lembaga keuangan syariah seperti BMT Gunung Jati menawarkan jasa dalam bentuk pembiayaan murȃbah̟ah maupun pembiayaan musyarakah. Penelitian ini bertujuan untuk mengetahui apakah pembiayaan murȃbah̟ah di BMT Gunung Jati berpengaruh terhadap perkembangan usaha mikro, untuk mengetahui apakah pembiayaan musyarakah di BMT  Gunung Jati berpengaruh terhadap perkembangan usaha mikro, dan untuk mengetahui apakah pembiayaan murȃbah̟ah dan musyarakah di BMT Gunung Jati berpengaruh terhadap perkembangan usaha mikro secara simultan maupun parsial. Metode penelitian yang digunakan penulis ialah menggunakan penelitian kuantitatif. Alat analisis yang digunakan dalam penelitian ini yaitu uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, analisis determinasi, dan pengujian hipotesis (uji f dan uji t). Dari hasil penelitian diketahui bahwa variabel pembiayaan murȃbah̟ah (X1) berpengaruh positif dan signifikan terhadap perkembangan usaha mikro (Y) dengan nilai thitung > dari ttabel yaitu 2,603 > 1,668 dengan taraf signifikansi 0,014 < 0,05, variable pembiayaan musyarakah (X2) tidak berpengaruh positif dan tidak signifikan terhadap perkembangan usaha mikro (Y) dengan nilai thitung < ttabel yaitu 0,853 < 1,668 dengan taraf signifikansi 0,400 > 0,05, dan secara simultan variabel pembiayaan murȃbah̟ah dan musyarakah memiliki pengaruh positif dan signifikan terhadap perkembangan usaha mikro (Y) dengan nilai Fhitung > Ftabel yaitu 11,355 > 3,14. Koefesien determinasi (R2) diperoleh sebesar 0,431 atau 43,1% artinya dari perkembangan usaha mikro (Y) dipenaguhi oleh faktor pembiayaan murȃbah̟ah (X1) dan pembiayaan musyarakah (X2), sedangkan sisanya sebesar 56,9% dijelaskan oleh variabel lain selain dari variabel yang diteliti.  Kata kunci: Pembiayaan Murȃbah̟ah, Pembiayaan Musyarakah, dan Usaha Mikro         Abstract Business capital is the important things to be a motivator an economic activity. In order to develop a micro enterprises to improve the economic welfare of society, Islamic Financial Institution such as BMT Gunung Jati Offers Services in the form of  in Murabahah Financing aro Musyarakah Financing.The formulation of the problem this research are whether Murabahah Financing in BMT Gunung Jati Influence the Development of micro business, wether Musyarakah Financing Influence The development of micro business, and to determine wheter that influence to be simultaneously or partially. The Aim Of this study to determine whether Murabahah Financing in BMT Gunung Jati Influence the Development of micro business, wether Musyarakah Financing Influence The development of micro business, and to determine wheter that influence to be simultaneously or partially.The Research Methods used by the author is quantita tive research.  Data was collected by distributing questionnaires, costumer interviews and image documentation. An Analytical tool used in this research is validity testing, realibility testing, classic assumption tes, multiple linear aggression analysis, determination analysis and hyphothesis testing (between F and T). The Survey results revealed that the variable of Murabahah Financing (X1) has a positive effect and a significant effect on the micro business developing (Y) with the value of “t counting” > than “t table” that 2,603 > 1,668 with 0,014 > 0,05 significance level, the variable of Musyarakah Financing (X2) hasn’t a positive effect and not a significant effect on the micro business developing (Y) with the value of “t counting” < than “t table” that 0,853 > 1,668 with 0,400 > 0,05 significance level,  and the variable of murabahah financing and musyarakah simultaneously has positive effect  and a significant effet on the micro business (Y) with the value of “f counting” > “f table” that 11, 355 > 3,14. Coefficient of determination (R2) obtained by 0,431 or 43,1 %, that means the development of micro business (Y) influenced by Musyarakah Financing (X2), while the residual of 56,9% is explained by other variable that not examined. Keywords : Murabahah Financing, Musyarakah Financing, and Micro Business
Human Resource Performance Improvement Based Upon Job Autonomy, Intrinsic Motivation and Job Demands Fatkhuri Fatkhuri; Ali Jufri; Tri Budi Prasetyo
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.v1i1.5449

Abstract

ABSTRACT                         Many factors can improve the performance of HR in the organization. One of them is to give freedom to perform job duties and responsibilities of an employee (job autonomy). Study of  the need for the autonomy of   work  influence on job performance is still very rare, so it becomes very interesting to be studied. This study aimed to examine how to improve HR performance-based model of job autonomy and intrinsic motivation and willingness to meet the demands of work.                    The population in this study is the human resources at the Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Tegal as many as 97 respondents. Data obtained from questionnaires and analyzed with data analysis tools PLS. The results of data analysis showed that the job autonomy has positive and significant effect on the job performance, job autonomy has not significant effect on job demands. Intrinsic motivation has positive and  significant effect on the job  performance, intrinsic motivation significantly influence the job demands, and the job demands has not significant effect on job performance. The future research should include other variables as an intervening variable to provide solutions in improving human resource capacity to meet the job.  Key words      : job autonomy, job demand, intrinsic motivation, job performance.
Pengaruh Asean Economic Community (AEC) Terhadap Kinerja Perbankan Syariah Di Indonesia Muhammad Iqbal
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.v10i2.3361

Abstract

AbstrakPenelitian ini bertujuan untuk membandingkan kinerja perbankan Syari’ah di Indonesia sebelum dan sesudah diberlakukan ASEAN Economic Community (AEC) dengan menggunakan rasio keuangan. Berdasarkan kriteria sampel yang ditentukan, terpilih sampel yang representatif sebanyak sepuluh bank umum syariah. Penelitian ini merupakan penelitian deskriptif dengan menggunakan data sekunder berupa rasio-rasio keuangan bank yang diperoleh dari Bank Indonesia dan laporan keuangan bank-bank yang menjadi sampel penelitian. Alat analisis yang digunakan untuk membuktikan hipotesis dalam penelitian ini adalah uji paired samples t-test. Variabel penelitian ini meliputi CAR, ROA, ROE, FDR dan NPF. Hasil penelitian menunjukkan hanya ROE yang menunjukkan adanya perbedaan sebelum dan sesudah diberlakukan ASEAN Economic Community (AEC). Sedangkan variabel CAR, NPF, ROA dan FDR tidak terdapat perbedaan. . Kata Kunci:  AEC, Kinerja, Perbankan Syariah

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