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Dewi Laela Hilyatin
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Fakultas Ekonomi dan Bisnis Islam IAIN Purwokerto Jl. Jend. A. Yani No. 40A Purwokerto
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el-Jizya: Jurnal Ekonomi Islam
Published by Institut Agama Islam Negeri Purwokerto
ISSN : 2354905X     EISSN : 25796208     DOI : https://doi.org/10.24090/ej
Core Subject : Economy,
Economics, Econometrics & Finance
el-Jizya adalah jurnal ilmiah yang diterbitkan oleh Jurusan Syariah STAIN Purwokerto. Terbit pertama kali tahun 2013. Jurnal ini memfokuskan pada kajian Ekonomi Islam dalam berbagai sudut pandang keilmuan. Redaksi mengundang para ahli dan segenap sivitas akademika untuk menulis artikel sesuai dengan tema besar jurnal ini. Artikel yang dimuat tidak selalu mencerminkan redaksi ataupun institusi lain terkait dengan penerbitan jurnal.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam" : 7 Documents clear
ANALISIS SISTEM DAN METODE PENGUMPULAN ZAKAT PENGHASILAN APARATUR SIPIL NEGARA PADA BAZNAS BANYUMAS Yustisia, Pratiwi
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

BPS data on March 2019 shows that poor people in Indonesia reached 25,14 million. It means that there are so many Indonesian people still have not got a decent life both economically and socially. Indonesia is the country with the largest Muslim population, so one of the solutions to overcome the poverty is to encourage zakat intensively. Since 2018, Indonesian government planned to issue the presidential decree about the income zakat collection of 2,5 percent for muslim civil servants. In Banyumas, this regulation has been applied since August 2018, after the circular letter No.159/BP.BAZNASBMS/VII/2018 released on July 9th 2018 from BAZNAS Banyumas that contains an appeal for civil servants to pay zakat when their income has reached a certain nishab according to the Decision of Head of BAZNAS No. KEP.016/BP/BAZNAS/ XII/2015. In that decision stated that the value of nishab income is considered the same with the agricultural yields that has a three months farming period so the value of nishab is divided by three. That statement is not in line with MUI Fatwa No.3 of 2003 which is using gold nishab. Moreover, that Decision has been updated into Decision of Head of BAZNAS No. 73 of 2017 that set the value of nishab equals to 85 grams of gold, so the Decision of Head of BAZNAS No. KEP.016/BP/BAZNAS/XII/2015 was revoked and no longer enforceable. The study aims to analyze the nishab rules of zakat which is used and understood by MUI, regional governments, BAZNAS, UPZ, and civil servants and also to understand the application of the 8th Zakah Core Principles about Good Amil Governance. This research used qualitative method to analyze further about system and method of income zakat collection that applied to zakat payers in Banyumas Regency. The results showed the inconsistency between the established Baznas Banyumas rules with both Central Baznas rules and MUI Fatwa, and Baznas Banyumas just relies on the Regulation of Minister of Religious Affairs. This appeal must be reviewed immediately with Central BAZNAS and MUI and then informed to all related parties so that they have sharia-compliant understanding about zakat.
Pengaruh Perbandingan Komposisi Pembiayaan Bagi Hasil, Murabahah, dan Ijarah Terhadap Kinerja Lembaga keuangan Syariah Setyasih, Riztina Dwi
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

The tittle of this research is the effect of Yield financing composition, Murabahah, and Ijarah towards Sharia financial institutions performance. The purpose of this research is to test the effect of the composition of financing for the outcome, Murabahah, and Ijarah on the performance of sharia Bank and sharia business Unit. Financial performance is viewed based on Return On Asset (ROA) percentages. This research is a quantitative study using secondary data. The population in this study amounted to 14 for sharia banks and 20 Sharia business units. Sampling techniques in this study using purposive sampling so that the samples obtained as many as 8 Sharia banks and 6 Sharia business units. The period of research is quarterly for a period of 2 years so that the total amount of data is 64 sharia Bank and 48 Syariah business units. The data analysis technique used is a double linear regression analysis. The results of this test showed that a variable of financing composition for the outcome significantly negative impact on the financial performance of Sharia General Bank (BUS). The composition of murabahah financing has a significant positive impact on the financial performance of Syariah General Bank (BUS). The composition of financing Ijarah has a significant positive impact on the financial performance of Syariah General Bank (BUS). The composition of financing for the results has a significant positive impact on the financial performance of Syariah business units (UUS). The composition of murabahah financing has significant positive impact on the financial performance of Sharia Business Unit (UUS). The composition of financing Ijarah has significant negative impact on the financial performance of Syariah business Unit (UUS). And the composition of Sharia Business Unit financing is better than Sharia Commercial Banks
Consumption of Halal-Certified Products among Russian Consumers: an Empirical Investigation Shamakov, Nariman; Asnawi, Nur
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

This research study investigates the determinants of consumer intentions to buy products that have been halal certified in the context of the Muslim minority market, namely Russia. In this study, researchers sought to overcome gaps in the literature relating to consumer purchase intentions of halal certified products for Russian consumers. Russian consumers are having a large market but the majority are non-Muslim consumers so halal products must have Halal certification to ensure safety, quality and clarity for consumption. By utilizing the theory of planned behavior, this study aims to determine halal awareness, halal certification / logo, halal marketing, halal habits, halal knowledge, religious beliefs on Russian consumers' intention to buy halal certified products. It also seeks to identify the strongest factors also affecting intention to purchase halal food by Russian consumers. From a sample of 216 Russian consumers in the Tyumen Region, 204 questionnaires were found to be eligible for analysis. Data is collected through self-administered questionnaires. Multiple linear regression analysis is used to identify the relationships between the variables identified and to test the research hypotheses. The findings of this study indicate that the intention of Russian consumers to buy halal certified products is influenced by consumer knowledge about halal products and the encouragement of religious beliefs. Interestingly it was found that religious beliefs became the most dominant variable as a determinant of Russian consumer purchase intentions for halal-certified products.
PENGARUH PROGRAM KELOMPOK USAHA BERSAMA (KUBE) DAN PERAN PENDAMPING TERHADAP ETOS KERJA DAN PRODUKTIVITAS MASYARAKAT PERSPEKTIF EKONOMI ISLAM (Studi di Kecamatan Sumberejo Kabupaten Tanggamus) Andhardianto, Restu Danang
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

Kualitas sumber daya manusia menjadi hal utama bagi Indonesia agar mampu menghadapi tantangan globalisasi seperti saat ini, khususnya masalah etos kerja dan produktivitas. Melalui Program Kelompok Usaha Bersama (KUBE) diharapkan dapat menumbuhkembangkan produktivitas dan etos kerja masyarakat, sehingga Indonesia mampu menghadapi tantangan tersebut. Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh program KUBE dan peran pendamping terhadap etos kerja dan produktivitas masyarakat, baik secara parsial maupun simultan. Penelitian ini menggunakan jenis penelitian lapangan dengan pendekatan kuantitatif dan bersifat deskriptif korelasional. Pengumpulan data menggunakan kuesioner. Pengisian kuesioner dilakukan secara self administered questionare yaitu responden menjawab sendiri kuesioner yang telah dibuat peneliti. Pengujian hipotesis dilakukan dengan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) dengan menggunakan aplikasi SmartPLS versi 2.0. Hasil penelitian menunjukkan nilai t tabel X1 terhadap Y1 pada tingkat signifikansi 0,05 adalah ±1,96 sehingga t thitung (3,230270) > t tabel (1,96­), nilai t tabel X1 terhadap Y2 pada tingkat signifikansi 0,05 adalah ±1,96 sehingga t thitung (21,650025) > t tabel (1,96­), nilai t tabel X2 terhadap Y1 pada tingkat signifikansi 0,05 adalah ±1,96 sehingga t thitung (4,748001) > t tabel (1,96­), dan nilai t tabel X2 terhadap Y2 pada tingkat signifikansi 0,05 adalah ±1,96 sehingga t thitung (13,768009) > t tabel (1,96­). Sehingga secara parsial program KUBE dan peran pendamping berpengaruh terhadap etos kerja dan produktivitas masyarakat secara signifikan. Pada hubungan X1 dan X2 terhadap Y1, nilai F hitung yang diperoleh adalah 62,623, nilai F tabel pada tingkat signifikansi 0,05 adalah ±3,046 sehingga F hitung (62,623) > F tabel (3,046) dan pada hubungan X1 dan X2 terhadap Y2, nilai F hitung yang diperoleh adalah 36,539, nilai F tabel pada tingkat signifikansi 0,05 adalah ±3,046 sehingga F hitung (36,539) > F tabel (3,046). Sehingga secara simultan program KUBE dan peran pendamping secara bersama-sama berpengaruh terhadap etos kerja dan produktivitas masyarakat secara signifikan.
ETIKA PRODUKSI ISLAMI: MASLAHAH DAN MAKSIMALISASI KEUNTUNGAN Hardi, Eja Armaz
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

This article explores the comparative concept of profit maximization and mas}lah}ah in the process of forming the final price in the production cycle. In conventional economics, profits can be formed through various market models faced by producers to achieve maximum profits. on the other hand, Islamic economics views that producer profits must contain Islamic values. This value is reflected in the production goals, which must contain mas}lah}ah and uphold the ethics and norms of consumers and producers. The ultimate goal of mas}lah}ah is a manifestation of maqasid sharia which is to achieve world happiness and the hereafter (fala<h}). In order to answer the anxiety above in the sections of this article discuss some topics related to profit maximization. In the first part of this article discussed the ethical issues of producers and their relation to religion. Then the theory of production, production goals, price theory, and profits, then all the discussion in this article will compare the Islamic perspective and conventional perspective in detail. At the end of this article see a review of Maqasid Sharia and mas}lah}ah of production. This article finds that production activities in the conventional and economic context of Islam must pass synergy in several aspects. In order to achieve the establishment of production theory, Islamic ethical values ​​must contribute to the maximization of profits in production activities. The concept of mas}lah}ah on the theory of Islamic production has values ​​which include: baraka; mas}lah}ah, and; fala<h}. Such values ​​must go hand in hand with conventional production theories.
Pendapatan Akuntansi Dan Harga Saham Terhadap Pertumbuhan Dalam Produk Domistik Bruto (PDB) Junidi, Ahmad; Haryono, Slamet
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

The purpose of this research is to find out whether accounting income and stock prices can influence the movement of GDP growth. This study uses quantitative research methods, with up to 4 companies listed on the stock exchange using quarterly data from the period 2017-2019. The results showed that simultaneously variable stock price and accounting income can affect GDP growth. But partially. Whereas accounting income influences GDP growth positively and significantly.
Revenue Sharing dan Profit and Loss Sharing Pada Produk Pembiayaan Lembaga Keuangan Syariah (LKS) Intansari, Anggita Isty
El-Jizya : Jurnal Ekonomi Islam Vol 8 No 1 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

This paper is motivated by the development of the world of sharia-based financial institutions based on Indonesia which began to develop in the nineties namely ( 1992) such as Islamic banking. Islamic financial institutions provide solutions in responding to problems in Conventional Financial Institutions, the distribution of profit calculations in the interest system creates injustice for one party because in the additional distribution of capital provided in accordance with the period of time in accordance with the percentage of interest that has been determined during the financing agreement . Otherwise, Revenue Sharing and Profit and Loss Sharing pay attention to the business partners whether they get profits or suffer losses, the additional profit sharing in this system is greatly influenced by the circumstances that occur in the business partners. Islamic Financial Institutions know the work system / circa. Profit sharing offered in sharia contract financing both with Revenue Sharing or Profit and Loss Sharing is to use the Mudharobah or Musyarokah system in accordance with the capital participation of the parties, if in the whole capital business is provided by Islamic financial institutions / one of the parties, then this condition uses the contract mudharobah, on the other hand if both of them contribute to the capital in a business / collaboration, they will use the musyarokah contract.

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