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Dini Maulana Lestari
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maulanalestari87@gmail.com
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jiebs.bfa@gmail.com
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https://businessandfinanceanalyst.com/index.php/JIEBS/about/editorialTeam
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INDONESIA
Journal of Islamic Economics and Business Studies (JIEBS)
ISSN : -     EISSN : 29878683     DOI : -
The Journal of Islamic Economics and Business Studies (JIEBS) is open access, peer-reviewed journal whose objective is to publish original research papers related to Islamic Economics and Business issues. The studies highlight economic and business issues like conventional economic and business concepts. Only in this Islamic economic and business system do Islamic values become the basis and foundation of all its activities.
Articles 4 Documents
Search results for , issue "Vol. 1 No. 2 (2023): December" : 4 Documents clear
Analisis Implementasi Pernyataan Standar Akuntansi Keuangan 109 Tentang Akuntansi Zakat Dan Infak/ Sedekah Pada Badan Amil Zakat Nasional Tapanuli Selatan Choirunnisa Tri Ana Harahap
Journal of Islamic Economic and Business Studies Vol. 1 No. 2 (2023): December
Publisher : Business Finance Analyst Co.

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Abstract

PSAK No. 109 was made with the aim of accounting financial statements for zakat and infaq / alms transactions at ZIS fund management institutions. However, in practice, there are often discrepancies between the reports provided by ZIS fund and the standards set by IAI in PSAK No. 109. Thus this research is intended to determine the implementation of PSAK 109 carried out at BAZNAS South Tapanuli which is used for evaluation materials and empirical evidence on the management of ZIS funds in Indonesia. This research is qualitative research with a descriptive approach, which is a qualitative approach in this case is actually a research procedure that produces descriptive data in the form of written or spoken words from people and observable behavior. The results showed that BAZNAS Tapanuli Selatan has not fully implemented PSAK 109 on Accounting for Zakat and Infaq / Alms where there is still information needed in PSAK 109 on Accounting for Zakat and Infaq / Alms but in the financial statements owned by BAZNAS Tapanuli Selatan it cannot be found. BAZNAS Tapanuli Selatan has provided the information needed in accordance with PSAK No. 109 but in the financial statements of BAZNAS Tapanuli Selatan it cannot be found.
artikel Pengaruh Promosi Terhadap Minat Menabung di Bank BSI pada Mahasiswa FEBI UIN Raden Mas Said Surakarta: Perbankan Fahri Syafarudin
Journal of Islamic Economic and Business Studies Vol. 1 No. 2 (2023): December
Publisher : Business Finance Analyst Co.

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Abstract

The purpose of this study is to analyze the influence of promotion on the saving decisions of Bank Syariah Indonesia in students of Faculty of Islamic Economic and Business UIN Raden Mas Said Surakarta. This research is a quantitative research with a correlational approach. The type of data and data source used is primary data obtained through questionnaire tabulation from 92 respondents who are students of Faculty of Islamic Economic and Business UIN Raden Mas Said Surakarta and also being teh customers of Bank Syariah Indonesia. The data analysis method used is simple linear regression analysis. The results of the study revealed that promotion had a positive and significant effect on the saving decisions of Bank Syariah Indonesia. This research is expected to be able to provide information to Bank Syariah Indonesia and other parties related to what factors and which factors have the most influence on savings decisions at Bank Syariah Indonesia specially by the students in Faculty of Islamic Economic and Business UIN Raden Mas Said Surakarta.
FUNGSI HARTA DALAM PERSPEKTIF AL-QUR’AN Wardah Rahman
Journal of Islamic Economic and Business Studies Vol. 1 No. 2 (2023): December
Publisher : Business Finance Analyst Co.

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Abstract

The research aims to examine the concepts and content contained in the Al-Qur'an regarding the function of wealth from the perspective of the Al-Qur'an. The discussion in this research consists of the meaning of assets, the function of assets from the perspective of the Al-Qur'an and the function of assets from the perspective of the Al-Qur'an. This research takes the form of a literature review, namely by examining the Al-Qur'an, books, journals and articles that are appropriate to this research. There are three problem formulations in this research, first, what is the meaning of property? Second, what is the status and position of wealth in the perspective of the Qur'an? Third, what is the function of wealth in the perspective of the Qur'an? The method used in this research is library research or literature review by collecting data and then analyzing data sources that are relevant to this research. The data sources were obtained from books, journals and other library materials. The results of this research are related to the function of wealth in the perspective of the Qur'an, namely: necessities of life (QS. Annisa verse 5), as jewelry for life (QS.Al-Kahf verse 46), glue of life (QS. An-nisa verse 95) , wealth functions to maintain humans (Al-baqarah verse 177), functions to strengthen ties of brotherhood (QS. Al-Ma'arij verse 24-25), functions as a test for its owner (QS. Al-munafiqun verse 9 and Ali Imran verse 14), serves to teach the importance of giving alms and providing the rights of the poor (QS Al-Baqarah verse 267-273).
Eksplorasi pemenuhan kebutuhan berbasis reliji bagi wisatawan perempuan Muslim dalam memengaruhi keputusan bepergian ke negara-negara minoritas Muslim DWIPUTRANTO, ANDI
Journal of Islamic Economic and Business Studies Vol. 1 No. 2 (2023): December
Publisher : Business Finance Analyst Co.

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Abstract

The purpose of our descriptive research is to gain accurate situations on how the fulfillment of Muslim women travelers’ faith-based needs and requirements influences their decisions to travel to Muslim-minority countries. Semi-structured interviews are conducted on selected Muslim women travelers who had recent travel to Muslim-minority countries. In according with the theory of planned behavior, Muslim women traveling are influenced by subjective norms, namely their religion. They will try to follow the rules of their religion and the experience gained in a tourist destination country, however, will be a consideration for coming back again.Based on the description of how Muslim women practice their religion while traveling, provide suggestions for related parties. Countries that are visited by many Muslims need to provide facilities related to worship, both places and also supporting facilities such as clean water. Information about the existence of places of worship, and places that sell halal food needs to be reproduced. This effort also needs to be a concern of travel agents. Information about local cultures, including food, can be included with information on non-halal activities so that Muslims can anticipate them

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