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39 Documents
Kerja, Bisnis, dan Sukses Menurut Islam
Nurul Ichsan
Tauhidinomics: Journal of Islamic Banking and Economics Vol 1, No 2 (2015)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v1i2.8434
Tulisan ini membahas tentang bagaimana Islam memandang sebuah aktivitas hidup dan kehidupan ekonomi seseorang atau unit unit ekonomi dari sudut tatanan etika atau sudut moral. Pembicaraan mengenai ekonomi terutama kerja, bisnis dan sukses sering dikaitkan dengan konsep materialistis, kapitalis, hedonis dan terlepas dari konsep ketuhanan (ilahiyah) dimana pekerjaan dan bisnis ini menuntut setiap individu bekerja dengan sistem dan pola yang dipersepsikan oleh masing masing individu atau unit ekonomi. Adapun tujuan tulisan ini adalah untuk menunjukan dan memaparkan bagaimana Islam memandang pekerjaan, bisnis dan sukses itu dalam suatu ikatan moral akhlaqul karimah atau disebut dengan tatanan ekonomi syariah untuk memberikan arahan kepada perilaku ekonomi yang lebih beretika sehingga hasilnya dapat dirasakan bagi kemakmuran seluruh kehidupan umat manusia.
PERLAKUAN AKUNTANSI ZAKAT BERDASARKAN PSAK 45 DAN PSAK 109 PADA BAMUIS BNI
Erika Amelia;
Maria Qibtiyah
Tauhidinomics: Journal of Islamic Banking and Economics Vol 1, No 2 (2015)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v1i2.8435
Zakat Institutions Bamuis BNI is one of zakat institution which has been confirmed by the government as an institution of national zakat. Turner is doing charity fund raising and donation / charity, charity funds and donation / charity, and to report accountable. The problems examined is how the accounting treatment of zakat by IAS 45 with SFAS 109. The objective of this study was to determine the accounting treatment of zakat in BAMUIS BNI is based on IAS 45 with SFAS 109. As this study used a qualitative descriptive approach and techniques of data collection through literature research, field research; interviews, documentation. Data analysis was performed simultaneously with data collection. In this analysis describe the data in the accounting treatment of zakat obtained from BAMUIS BNI, the analysis is done by looking at the charity accounting treatment in accordance with SFAS 45 with SFAS 109 on BAMUIS BNI. The study states that there are some differences in the accounting treatment of zakat in accordance with SFAS 45 and 109 on BAMUIS BNI, namely; There are elements of sharia, the burden of the collection and distribution of zakat to be taken from the portion of amyl, the existence of accounts receivable distribution, zakat funds; fund donation / charity; and funds amyl presented separately in the balance sheet, the existence of non-kosher funds, and there is a component of financial statements that are not owned by IAS 45 is the statement of changes in assets under management.
STRATEGI KOLABORASI BRANCHLESS BANK SYARIAH DI TENGAH PERSAINGAN DAN PERUBAHAN TEKNOLOGI
Adhitya Ginanjar
Tauhidinomics: Journal of Islamic Banking and Economics Vol 1, No 2 (2015)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v1i2.8436
Implementing branchless banking (financial services in financial inclusion) in sharia banking industry shows that sharia banking still needs government and society support. Less amount of sharia banking infrastructure is not likely contribute to asset growth. Limited quality and quantity of sharia banking human resources has not maximize widely and deeply sharia market segment. Strategy of sharia banking collaboration with micro enterprise has engaged normally however, it has not taken over conventional banking.
Krisis Keuangan 2008 dan Dampaknya Terhadap Kualitas Pembangunan Manusia di Negara Konferensi Islam
Hilal Fathurrahman;
Mohammad Nur Rianto Al Arif
Tauhidinomics: Journal of Islamic Banking and Economics Vol 2, No 1 (2022)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v2i1.30456
This study aims to analyze effect that occurs between Finansial Crisis 2008 on Human Development Index in OIC and Non-OIC countries for the period 2006-2021. This study used secondary data with stratified sampling method. Methods of data analysis using Difference in Difference (DiD). The results of processing with DiD show that only Balance of Payment is significant and positively affects the human development index in OIC and Non-OIC countries, while the variable rate of inflation, economic growth, population and unemployment rate are significant but negatively on the human development index. The results also showed that there was no effect between conditon pre and post crisis on human development index for the period 2006-2021.
Analisis Tingkat Permodalan Bank Hasil Spin-off dan Non Spin-Off
Tyas Ayu Mahanani
Tauhidinomics: Journal of Islamic Banking and Economics Vol 2, No 1 (2022)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v2i1.23941
The purpose of this research was to analyze the influence of the policy of Spin-off, FDR, ROA, NPF, Total Assets affect the level of capital of Sharia Commercial Banks resulting from Spin-off and Non Spin-off. This research uses panel regression by using the dummy equation to analyze the effect of the spin-off policy on the capital level (CAR). The results showed that the variable dummy Spin-off and total assets had negative impact on CAR. Besides that, this research also shows that FDR and ROA had a positive impact on CAR. Next, NPF does not had impact on CAR. Based on these results, it shows that the Bank's Spin-off and Non-Spin-off results in slow capital growth rates.
Mekanisme Trasmisi Kebijakan Moneter Ganda Jalur Harga Aset Terhadap Inflasi di Indonesia
Dini Anggreini Khairunnisa;
Sofyan Rizal
Tauhidinomics: Journal of Islamic Banking and Economics Vol 2, No 1 (2022)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v2i1.30479
The effectiveness of the monetary policy transmission mechanism is important to determine how strong and the lag lenght in the transmission channel. Indonesia implements a dual monetary system policy (conventional and sharia). This study aims to analyze, which monetary system has more effectiveness in controlling inflation in by using the monetary policy transmission of the asset price channel. This study uses the VAR-VECM method to see the level of speed or time lag between the two monetary systems. The results of the study show that the transmission channel of the Islamic monetary mechanism (through the asset price channel has a better effect mechanism in influencing inflation compared to the conventional monetary transmission mechanism.
Pengaruh Struktur Pasar Terhadap Tingkat Efisiensi Perbankan Syariah
Tia Rachmawati
Tauhidinomics: Journal of Islamic Banking and Economics Vol 2, No 1 (2022)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v2i1.23940
This research aims to analyze the influence of the market structure against the level of Sharia Banking efficiency. This research uses the analysis of the panel data and the selected Fixed Effect Model (FEM). The dependent variable from this research is a BOPO that becomes a level of efficiency and the independent variable is Hirschman-Herfindhal Index (IHH) as a calculation rasio to measure the market structure, as well as the control variable Return On Assets (ROA) and Non Performing Finance (NPF). The results of this research show that IHH is positive significant influential against both BOPO and simultaneous. ROA influential negatively significant both partial and simultaneous against BOPO and NPF influential positive significant both partial and simultaneous against BOPO.
Determinan Pembiayaan Mikro Pada Bank BRI Syariah
Sarah Khafidzah Salim
Tauhidinomics: Journal of Islamic Banking and Economics Vol 2, No 1 (2022)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v2i1.23877
This study aims to analyze the determinants of microfinance at Bank BRI Syariah in the short and long term. This study uses the Vector Error Correction Model (VECM) analysis method. The results of this study indicate that in the short term NPF, DPK, ROA, FDR have no significant effect because variables that are not significant in the short term indicate that a variable reacts to other variables takes time which generally occurs in the long term. Meanwhile, in the long term DPK, ROA, FDR, have a significant positive effect on Microfinance. NPF has a significant negative effect on Microfinance.
Analisis Sentimen Netizen Indonesia Mengenai Boikot Produk
Munandar, Aldi;
Yaasin, Muhammad Syafaat;
Firdaus, Rafi Ardian
Tauhidinomics: Journal of Islamic Banking and Economics Vol 3, No 1 (2023)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v3i1.37381
Boikot produk pro-Israel merupakan isu yang sedang hangat dibicarakan di media sosial, baik di Indonesia maupun di dunia internasional. Penelitian ini bertujuan untuk menganalisis diskusi yang berkembang, sentimen, dan emosi yang ada pada netizen Indonesia mengenai boikot produk pro-Israel sebelum dan sesudah Fatwa MUI No.83/2023 rilis. Analisis word cloud, sentimen, dan emosi dilakukan pada dua dataset tweet yang berjumlah 1.827 tweet. Hasil analisis Menunjukkan bahwa diskusi tidak dipengaruhi oleh Fatwa MUI No.83/2023, ini menunjukan bahwa konsistensi topik boikot produk sangat tinggi. Sentimen mayoritas netizen Indonesia terhadap boikot produk pro-Israel adalah positif. Mayoritas netizen Indonesia mendukung penuh aksi boikot produk pro-Israel. Fatwa MUI No.83/2023 berpengaruh terhadap sentimen netizen Indonesia. Hal ini terlihat dari berkurangnya sentimen negatif dan netral setelah fatwa ini rilis, dan sebaliknya sentimen positif bertambah. Analisis emosi yang dilakukan menggambarkan bahwa sebelum dan sesudah Fatwa MUI No.83/2023 rilis, emosi yang dominan dirasakan oleh netizen Indonesia adalah sukacita dan kejutan. Kedua emosi tersebut mengindikasikan bahwa netizen Indonesia cukup senang dan mendukung penuh aksi boikot produk pro-Israel sebagai aksi penolakan terhadap genosida yang dilakukan Israel di Gaza, Palestina.
Analisis Program Pesantren Takhassus Sebagai Peningkatan Kualitas SDM: Studi Pada LAZNAS PPPA Daarul Qur’an
Alamsyah, Rhafi
Tauhidinomics: Journal of Islamic Banking and Economics Vol 3, No 1 (2023)
Publisher : Faculty of Economics and Business
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DOI: 10.15408/thd.v3i1.37402
Pertumbuhan instrumen investasi di pasar modal syariah memberikan keberagaman varian dan prosfektif bagi para investor. Salah satu dari instrumen tersebut adalah reksadana syariah. Perkembangan reksadana syariah untuk menjadi wadah investasi berbasis syariah tidaklah mudah karena banyak faktor yang mempengaruhi naik turunnya NAB reksadana syariah. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi NAB reksadana syariah pada periode 2018-2022. Dalam penelitian ini variabel dependen yang digunakan adalah inklusi keuangan, inflasi, dan volume transaksi saham. Sedangkan variabel interaksi yang digunakan adalah Jakarta Islamic Index (JII). Metode yang digunakan dalam penelitian ini adalah Ordinary Least Square (OLS) dengan metode regresi linear berganda menggunakan program SPSS versi 25. Hasil Penelitian menunjukan variabel inklusi keuangan berpengaruh positif signifikan terhadap NAB reksadana syariah. Variabel inflasi, dan volume transaksi saham berpengaruh negatif signifikan terhadap NAB reksadana syariah. Variabel interaksi Jakarta Islamic Index berpengaruh positif signifikan pada hubungan inklusi keuangan terhadap NAB reksadana syariah.