cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Herlina Yustati
Contact Email
baabu.alilmi@mail.uinfasbengkulu.ac.id
Phone
-
Journal Mail Official
herlina.yustati@mail.uinfasbengkulu.ac.id
Editorial Address
Jl. Raden Fatah, Pagar Dewa Kota Bengkulu 38211 Bengkulu, Sumatra Indonesia
Location
Kota bengkulu,
Bengkulu
INDONESIA
BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Published by Universitas Islam Negeri Fatmawati Sukarno Bengkulu
ISSN : 27274163     EISSN : 2654332X     DOI : 10.29300/ba.v9i1.XXX
Core Subject : Religion, Economy, Education,
Religion Economics, Econometrics & Finance Education Other
This journal is an electronic scientific journal focused on advancing knowledge in the fields of Islamic economics and banking. It publishes research articles, theoretical studies, and practical analyses covering topics such as Islamic finance, Islamic banking, halal investment, macro- and microeconomics based on Sharia principles, as well as economic policies aligned with Islamic law. By presenting high-quality scholarly works, Baabu Ilmi aims to serve as a platform for academic discussion and a valuable reference for researchers, academics, practitioners, and policymakers interested in the development of Islamic economics and banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 197 Documents
 8   9   10   11   12 
Menekan Angka Kesenjangan Sosial di Indonesia melalui Sustainable Development Goals Perspektif Ekonomi Islam Hakim, Abdurrahman
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 5, No 2 (2020): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v5i2.2714

Abstract

This paper aims to describe solutions to reduce social inequality in Indonesia. The use of Islamic economic principles is offered by the author because it has the appropriate value of justice and equity to solve problems arising from sustainable development. Even though it is oriented towards fulfilling the future, it turns out that the concept of sustainable development has not been able to become the solution expected by the community, especially those in remote and border areas. The research method used in this paper in library research. Sources of data use secondary data in the form of journals, books, newspapers, mass media, and online media. The results of this study provide recommendations to the public and government to make use of natural resources based on the basic principles of Islamic economics, namely ownership of Allah alone, freedom to utilize resources, and balance.
Analisis Faktor-Faktor yang Mempengaruhi Penerapan Standar Akuntansi Keuangan dalam Penyusunan Laporan Keuangan Niken Lestari, Onnika; Arnova, Iwin; Herawati, Helmi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 10, No 2 (2025): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v10i2.8497

Abstract

This study aims to determine whether there is an influence of human resource competence, information technology, and management commitment on the preparation of financial reports. The type of data in this study is quantitative research, with the data source in this study being primary data obtained directly from respondents through distributing questionnaires to employees. The population in this study were all employees working at PT Palma Mas Sejati, totaling 76 people with various fields of duties and responsibilities. The sample taken by researchers in this study was 35 employees. The independent variable in this study is the preparation of financial reports, the dependent variable is human resource competence, information technology, and management commitment. The results of the study show that human resource competence, information technology and management commitment have an effect on the preparation of financial reports of PT Palma Mas Sejati, Talang Empat Village, Central Bengkulu Regency. This can be shown from the significant value below 0.05 (5%). Human resource competency, information technology, and management commitment simultaneously (together) influence the preparation of financial reports of PT Palma Mas Sejati, Talang Empat Village, Central Bengkulu Regency. This is indicated by the value below 0.05 (5%). The results of this study are expected to be input for companies in improving the quality of financial report preparation by strengthening human resource competencies, more optimal use of information technology, and increasing management commitment in implementing Financial Accounting Standards.
Wawasan Alqur’an Dan Hadis Tentang Harta Dan Kepemilikan Wahyuni, Firma Lovi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 4, No 2 (2019): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v4i2.2455

Abstract

Al-Quran Insight and Hadith about Property and Ownership. Property is anything that pleases humans and they maintain, both in material form and in the form of benefits. Islam regulates the problem of property and its exchange, namely matters relating to exchange of assets, including the sale and purchase (ba'i), rent (ijarah), debt, and other matters related to muamalat. In Islam assets have a high value. Assets are only a mandate that must be maintained in order to bring good in the world and at the same time salvation and happiness in the hereafter. Property ownership is a relationship between humans and assets determined by syara in the form of special treatment of the property, which makes it possible to use it in general until there is a prohibition on using it.
Efektivitas Pendistribusian Dana Zakat Di Inisiatif Zakat Indonesia Perwakilan Bengkulu Dengan Pendekatan Zakat Core Principle Yanto, Muhammad Pebri; Asnaini, Asnaini; Harpepen, Andi
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 9, No 2 (2024): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v9i2.3963

Abstract

This study aims to find out how zakat funds are distributed and the effectiveness of zakat fund distribution at the  Inisiatif Zakat Indonesia (IZI )Perwakilan Bengkulu. This research is field research using a descriptive qualitative approach. Data collection methods were carried out by conducting interviews, observation and documentation. The data analysis technique uses the Miles and Huberman model, namely data reduction, data presentation/description, and drawing conclusions. The results of the research obtained are first: The distribution of zakat funds at IZI Perwakilan Bengkulu Representative is distributed to all mustahik groups except slaves. The IZI  Perwakilan Bengkulu Representative Program is: education, health, humanity, da'wah and economic sector programs. Second, the effectiveness of distributing zakat funds at the IZI Perwakilan Bengkulu using the Zakat Core Principle (ZCP) is in two categories, namely by calculating the Disbursement Collection Ratio (DCR) and Time Speed. The calculation according to the DCR in 2021 is 64%, in 2022 it is 81%, and in 2023 it is 68% so it is in the effective DCR category. This means that the IZI Perwakilan Bengkulu Representative has distributed effectively both in terms of the DCR ratio and the speed of distribution time which is in the fast category 
Analisis Pengaruh FDR, NPF, Inflasi dan BI Rate terhadap Profitabilitas Perbankan Syariah di Indonesia Lusiana, Dewi; Musthofa, Muhammad Wakhid
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 10, No 1 (2025): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v10i1.7011

Abstract

Tujuan dari penelitian ini menganalisis hubungan antara FDR, NPF, inflasi dan BI rate terhadap profitabilitas perbankan syariah di Indonesia. Metode yang dipilih ialah deskriptif kuantitatif, menggunakan data time series berbentuk kuartal dari tahun 2017 sampai 2022. Model analisis yang digunakan adalah regresi linier berganda di bantu perangkat lunak Eviews-10. Hasil penelitian menjelaskan secara parsial FDR berdampak positif dan signifikan terhadap ROA. NPF dan bi rate berdampak negatif dan signifikan terhadap ROA, sementara inflasi tidak berdampak signifikan terhadap ROA. Secara simultan, seluruh variabel independen berdampak signifikan terhadap ROA.
PENYELESAIAN PEMBIAYAAN BERMASALAH DALAM PRODUK PEMBIAYAAN MURABAHAH (STUDI PADA PT. BPRS MUAMALAT HARKAT SUKARAJA) Elwardah, Khairiah
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 4, No 1 (2019): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v4i1.1859

Abstract

The purpose of this study was to determine the causes of problematic financing that occurred in murabahah financing products and explain the procedure for solving problematic financing in murabahah financing products at PT. BPRS Muamalat Harkat Sukaraja with DSN-MUI Fatwa No: 48 / DSN-MUI / II / 2005 concerning the Rescheduling of Murabahah and Fatwa Bills for the National Sharia Board No: 25 / DSN-MUI / III / 2002 About Rahn. To disclose the matter, researchers use a qualitative approach. Data was obtained through interviews with employees of BPRS Muamalat Harkat in the Finance section and customer service of BPRS Muamalat Harkat Sukaraja. Data is also obtained from brochures of BPRS Muamalat Harkat Sukaraja. The data analysis technique used was the interactive model of Miles and Huberman. The results of the study conclude that the problematic financing that occurred in murabahah financing products at BPRS Muamalat Harkat Sukaraja was caused by a decrease in the level of debitor income. The settlement of problematic financing cases conducted by BPRS Muamalat Harkat Sukaraja is in accordance with the Fatwa of the National Sharia Board No: 48 / DSN-MUI / II / 2005, and the Fatwa of the National Sharia Council No: 25 / DSN-MUI / III / 2002.
Pengelolaan Modal Kerja dalam Menjaga Tingkat Likuiditas dan Profitabilitas Pada BMT- Al Hidayah Lombok Timur Arofah, Ainul; Zaenudinmansyur, Zaenudinmansyur; Zulpawati, Zulpawati
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 8, No 2 (2023): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v8i2.5012

Abstract

This research aimed to determine the working capital management  in maintaining liquidity and profitability levels and how the impact of the policy which has been implemented. This research was descriptive 0qualitative research using primary and secondary data, with data collection techniques namely observation, interviews and documentation of the financial reports from 2019 to 2021. The analysis used was data reduction, data presentation, drawing conclusions, and financial report analysis used the calculation of liquidity and profitability ratios.The results of the research showed that the working capital management policy used by BMT AI-Hidayah in maintaining the level of liquidity, namely establishing partnerships with sharia banks and non-banks, setting cash budgets, and allocating the funds to branch offices, while the policy used by BMT in maintaining its profitability level was distribution in the funding form. The impact of the policy implemented by BMT in terms of liquidity, namely having sufficient funds in its operations to pay the obligations. It can be seen in the ratio calculation from 2019 to 2021. NWC, current ratio, cash ratio  are in a fairly good category. the impact on the profitability side was that BMT has increased revenue and this can be seen in the ROE calcultion which is in the very good category,  while the ROI calcultion is in the fairly good category.
TINGKAT PERSAINGAN DAN EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA Afrianty, Nonie; Anto, Moh. Bekti Hendrie
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 2, No 1 (2017): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v2i1.955

Abstract

Abstract :  The development of sharia banking in Indonesia can not be separated from its important  role  as  an  intermediary  institution  as  well  as  developing  the economy by channeling  funds for productive businesses, especially middle, small and micro entrepreneurs. Sharia banking that has a strategic role in funding for micro business is one of them is the Sharia Rural Bank (BPRS). Therefore, BPRS must operate efficiently to promote economic growth and competitiveness so as to survive in the face of tight financial industry competition in Indonesia. This research is conducted to analyze the level of competition / competition and efficiency of Sharia Rural Bank (BPRS) in Indonesia. The data used in this research is the financial report of 113 BPRS in Indonesia obtained from Bank Indonesia. The methods used to analyze the level of competition are Herfindahl-Hirschman Index (HHI) and Concentration Ratio (CR). The analysis of this level of competition includes three variables, including assets, Third Party Funds (DPK) and Financing. While the methods used to analyze the level of efficiency include two input variables and three output variables,  including  DPK,  Operational  Costs,  Financing  Disbursed, Current  Assets  and  Other  Operating  Income.Analisis  of  BPRS competition level in Indonesia in 2011-2015 shows that BPRS in Indonesia tend to experience competition or competition between BPRS and not controlled by several BPRS. While at the level of efficiency of BPRS in Indonesia 2011-2015 using Data Envelopment Analysis (DEA) approach resulted 5 (five) BPRS with efficiency value 1 or 100%. In addition, for SRBs in inefficient conditions the DEA method also provides a reference or reference in order to be able to achieve efficient conditions.Keywords: Competition,         HHI         and         CR,         Efficiency,         DEA,         SR
Perkembangan Dana Pihak Ketiga dan Pembiayaan pada Bank Syariah di Masa Pandemi Covid-19 Kirana, Diajeng Ayunda Candra
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 7, No 1 (2022): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v7i1.2819

Abstract

The research was conducted with the aim of analyzing and interpreting the role of Third-Party Funds (DPK) and Disbursed Financing (PYD) on the development of Islamic banking during the Covid-19 pandemic. The research method used is the descriptive qualitative method and data collection was carried out using library research techniques, namely by collecting data from books, journals, theses, and other supporting articles related to the topic of discussion in this study. The data is processed by analyzing various facts and then explained in more detail and easily understood by the reader. The results of this research are the development of Islamic banking is determined from the increase in total assets, Third Party Funds and Disbursed Financing which based on the results of the analysis from year to year has increased although not significantly. Islamic banking has become a stable Islamic financial institution during the pandemic. The highest total assets are in Islamic Commercial Banks. Third-Party Funds during this pandemic are still stable. And in terms of disbursed financing or credit, the highest use is in consumption. DPK and PYD are among the factors that determine the development of Islamic banking in Indonesia, especially during the Covid-19 pandemic.
Tingkat Islamic Financial Literacy dan Penggunaan Fintech Terhadap Financial Inclusion UMKM Kawasan Pondok Pesantren di Kota Jombang Anah, Lik; Ningsih, Lilis Sugi Rahayu
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 5, No 2 (2020): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v5i2.2708

Abstract

The UMKM in Islamic Boarding School area continue to experience an increase in financial transactions in line with the increase in banking financial services, especially Islamic banking financial services, for example: BPRS, Syariah Bank, BMT and Micro Waqf Banks which are located around the area. The purpose of this study is to find out the level of Islamic financial literacy and the use of Fintech of UMKM in the Islamic boarding school area in Jombang. This is based on the data that the number of research is included in associative research with purposive sampling technique of all UMKM which are located in the Islamic boarding school area in Jombang, with the criteria of UMKM which have used Fintech services and banking services as the requirement in the area of financial inclusion. The method used in this research is multiple linear regression analysis which is strengthened by qualitative analysis to find out the quality of financial inclusion. The results showed that Islamic financial literacy has a positive and significant effect onfinancial inclusion. The use of Fintech has a positive and significant effect on UMKM financial inclusion. Islamic financial literacy and the use of Fintech have a positive and significant effect on the financial inclusion of UMKM in the Islamic boarding school area in Jombang city.

Page 10 of 20 | Total Record : 197

 8   9   10   11   12 

Filter by Year

2016 2026


Reset
Filter By Issues
All Issue Vol 11, No 1 (2026): Islamic economics and banking research Vol 10, No 2 (2025): Islamic economics and banking research Vol 10, No 1 (2025): Islamic economics and banking research Vol 9, No 2 (2024): Islamic economics and banking research Vol 9, No 1 (2024): Islamic economics and banking research Vol 8, No 2 (2023): Islamic economics and banking research Vol 8, No 1 (2023): Islamic economics and banking research Vol 7, No 2 (2022): Islamic economics and banking research Vol 7, No 1 (2022): Islamic economics and banking research Vol 6, No 2 (2021): Islamic economics and banking research Vol 6, No 1 (2021): Islamic economics and banking research Vol 5, No 2 (2020): Islamic economics and banking research Vol 5, No 1 (2020): Islamic economics and banking research Vol 4, No 2 (2019): Islamic economics and banking research Vol 4, No 1 (2019): Islamic economics and banking research Vol 3, No 2 (2018): Islamic economics and banking research Vol 3, No 1 (2018): Islamic economics and banking research Vol 2, No 2 (2017): Islamic economics and banking research Vol 2, No 1 (2017): Islamic economics and banking research Vol 1, No 2 (2016): Islamic economics and banking research Vol 1, No 1 (2016): Islamic economics and banking research More Issue