cover
Contact Name
M. Zidny Nafi' Hasbi
Contact Email
mzidnynafihasbi@gmail.com
Phone
+6283838421909
Journal Mail Official
journal.alamwal@gmail.com
Editorial Address
Jl. Perjuangan By Pass Sunyaragi, Kota Cirebon, Jawa Barat, Indonesia. 45132
Location
Kota cirebon,
Jawa barat
INDONESIA
Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
ISSN : 23031573     EISSN : 25273876     DOI : 10.70095
Core Subject :
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 (FEBI) of UIN Siber 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: Jurnal Ekonomi dan Perbankan Syariah is published twice a year; the first edition is published in June and the second edition is published in December. Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah receives academic and academic research results from both internal and external.
Arjuna Subject : -
Articles 257 Documents
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. 
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
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
Asset Growth In Sharia Insurance: Macroeconomic and Internal Factors of Sharia Insurance Companies in Indonesia Hilmy Baroroh
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.v13i2.9018

Abstract

AbstractSharia insurance presents an alternative system in insurance operation with risk sharing in ta'awun (cooperative). Knowledge and insight into reality and trends are used to assess and decide sharia insurance operationalization policies. This study analyzed the growth of Islamic insurance company assets in Indonesia in 2016-2020. The data is sourced from the Sharia Financial Statement Statistics published by OJK and Bank Indonesia Statistics from 2016 - 2020 with multiple linear regression analysis methods. This research aims to find out the influence of internal variables and external variables on the assets growth of sharia insurance in Indonesia. In this study, there are two variables, namely dependent variables and independent variables. Dependent variables are the assets growth of sharia insurance in Indonesia (PERASSET), and independent variables, namely GDP (GDP), inflation (INF), contribution (KONB), investment (INVEST), and operating costs (BOPERATE). The results of this study GDP, Inflation, Contributes, and Investment affects Sharia insurance's assets growth. While operating costs do not affect the assets growth of sharia insurance companies.Keywords: Sharia Insurance, Asset Growth, GDP, Inflation, Contribution, Investment, Operating Costs
Determinant of Non-Performing Financing in Indonesian Islamic Commercial Banks in time of Covid-19 Pandemic Fitria Idham Chalid; Firsty Izzata Bella
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.v13i2.9072

Abstract

This study intended to determine the influence of internal and external factors of Islamic banks on the Non-Performing Financing (NPF) ratio during the global financial crisis effect Covid-19. This research by utilizing quarterly data on the panel data method with 11 Islamic Commercial Banks (IBs) in the 2019Q1-2020Q4 period sourced from financial report of each bank and the Central Statistics Agency (BPS). The results indicate that all independent variables, namely the Financing to Deposit Ratio (FDR), Bank Size, and Economic Growth have a significant negative effect on NPF, except for the Capital Adequacy Ratio (CAR). This can be inferred that the credit restructuring policy enacted by the Indonesian government has been effectively decreasing the ratio of NPF in banks, especially for IBs in Indonesia during the pandemic of Covid-19
Mukhabarah: Profit Loss Sharing Financing Scheme in Agricultural Land Management (Study in Tumpang District) Santi Merlinda; Vidya Purnamasari; Ahmad Fawaiq Suwanan; Syahrul Munir
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.v13i2.9121

Abstract

Schemes in the management of agricultural land are very diverse, ranging from self-management and cooperation through mukhabarah, muzara'ah contracts to rental systems. This paper aims to precisely determine the scheme of cooperation in the management of agricultural land in Tumpang District. The most frequently used of the several land management cooperation schemes is mukhabarah, which benefits both landowners and smallholders. The approach used is qualitative, with a case study method. The population in this study were all agricultural landowners in Tumpang District, and the sample used was landowners who used the mukhabarah scheme. Then, the instrument in this study was in-depth interviews conducted on smallholders and landowners. This study indicates that the mukhabarah scheme provides higher income to landowners compared to the rental system. Meanwhile, from the side of smallholders, the mukhabarah scheme provides and opens job opportunities and increases income from land management. Another trivial thing but becomes an important point is that landowners and sharecroppers can still share agricultural products with residents/neighbors through this scheme.
The Impact Of Islamic Corporate Governance And Tabarru’ Fund On The Level Of Sharia Insurance Health Yafiul Firdaus; Falikhatun Falikhatun
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.v13i2.9151

Abstract

The purpose of this study to determine the impact of the number of the board of directors, the number of audit committees, the number of sharia supervisory board, and the Tabarru' Fund on the financial health level of Islamic insurance companies. This research was conducted on Sharia General Insurance companies and Sharia Life Insurance companies in Southeast Asia during the 2015-2019 period. The results of this research stated that the number of Sharia Supervisory Boards has a negative impact on the level of financial health, the number of the Board of Directors has a positive impact on the level of financial health, while the number of audit committees and the amount of Tabarru Funds has no impact on the level of financial health. This research is expected to be a reference for the development of science, especially in the field of accounting about the influence of Islamic Corporate Governance and the amount of tabarru' funds on the level of financial health of Islamic insurance companies using agency theory and sharia enterprise theory and can be used as a reference for regulators to update regulations related to Islamic Corporate Governance and tabarru funds.
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
Community Based Tourism Village Planning in Kuningan Regency, West Java Nining Wahyuningsih; Diana Djuwita
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.v13i2.9457

Abstract

The purpose of this study was to determine the potential of Padabeunghar Village to establish a Community Based Tourism Village, formulate a community-based tourism village planning model in Padabeunghar Village, and assess the Kuningan District Government's efforts in forming a village-based tourism community in Padabeunghar Village. The research method used is a qualitative approach. Data collection was carried out through in-depth interviews with informants, including DinasPemuda, Olahraga, and Pariwisata, DinasLingkunganHidup, the Padabeunghar Village Government, Kompepar, manager of Kebun Raya Kuningan, TNGC, and community representatives. The results showed that Padabeunghar Village has potential that supports village tourism planning, such as natural potential, institutional potential (local community), and the potential of local wisdom products. The Padabeunghar Tourism Village planning model involves various stakeholders, both internal and external, where each party has different roles and responsibilities and can coordinate with each other to create a sustainable tourism village. The efforts of the Kuningan regency government in community-based tourism planning are as facilitators who provide assistance, training, and empowerment to the Padabeunghar community and change their mindset so they want to develop themselves.Keywords: Community Based Tourism, facilitators, tourism planning
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)