cover
Contact Name
Dewi Laela Hilyatin
Contact Email
eljizya@iainpurwokerto.ac.id
Phone
-
Journal Mail Official
eljizya@iainpurwokerto.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Islam IAIN Purwokerto Jl. Jend. A. Yani No. 40A Purwokerto
Location
Kab. banyumas,
Jawa tengah
INDONESIA
el-Jizya: Jurnal Ekonomi Islam
ISSN : 2354905X     EISSN : 25796208     DOI : https://doi.org/10.24090/ej
Core Subject : Economy,
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.
Articles 87 Documents
Pengaruh Pengetahuan Pemilik, Skala Usaha, dan Umur Usaha terhadap Keberhasilan Kinerja Usaha dengan Penggunaan Informasi Akuntansi sebagai Variabel Moderasi (Survei pada Pemilik Usaha UKM Makanan Khas di Kabupaten Banyumas) Utami, Hastin Tri
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2044

Abstract

This study aimed to determine the influence of owner’s knowledge, business scale, busines life partially toward the success of business performance and also to determine the influence of owner’s knowledge, business scale, business life partially toward the success of business performance with using of accounting information as moderating variable. The population of this study is SME’s (Small Medium Enterprises) owners of Banyumas specialty food. Sample determining is using purposive sampling method. The respondents consist of 64 business owners. Hypotheses testing of this study use multiple linear regression and Moderated Regression Analysis (MRA). Based on the research result and data analysis using multiple linear regression and MRA show that : (1) owner’s knowledge has positive significant influence to the success of business performance; (2) business scale has positive significant influence to the success of business performance; (3) business life has positive significant influence to the success of business performance; (4) using of accounting information moderated positively toward the relationship of owner knowledge to the success of business performance; (5) using of accounting information moderated positively toward the relationship of business scale to the success of business performance; (6) using of accounting information moderated positively toward the relationship of business life to the success of business performance. The limitation of this study are: (1) independent variables only focus on internal business factors such as owner’s knowledge, business scale, and business life; (2) situational factor which is used as moderating variable in this study only one situational factor that is using of accounting information.
Pengaruh Tingkat Suku Bunga, Tingkat Bagi Hasil, Likuiditas, Inflasi, Ukuran Bank, dan Pertumbuhan Produk Domestik Bruto terhadap Deposito Mudharabah Bank Umum Syariah di Indonesia Sholikha, Akhris Fuadatis
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2045

Abstract

The purpose of this study is to examine the influence of interest rates, the level of profit sharing, liquidity, inflation, the size of the company, and the growth of gross domestic product simultaneously and partially on mudaraba deposits at Islamic Commercial Banking in Indonesia. This study conduct quantitative research with hypothesis testing on secondary data in term of time series on the quartely financial statements starting from the first quarter of 2011 to fourth quarter of 2014. The reserach sample is six Islamic Commercial Banking in Indonesia. The data analysis technique in this study are descriptive analysis, classical assumption test, multiple regression analysis, hypothesis test uses F test, and t test. The result showed that variable of interest rates, the level of profit sharing, liquidity, inflation, the size of the company, and the growth of gross domestic product simultaneously significant influence on mudaraba deposits at Islamic Commercial Banking in Indonesia. while partially variable of the level of profit sharing, and the size of the company positivelly significant influence on mudaraba deposits at Islamic Commercial Banking in Indonesia, but interest rates, liquidity, inflation, and the growth of gross domestic product does not significant influence on mudaraba deposits at Islamic Commercial Banking in Indonesia.
Sistem Ekonomi Islam Simbol Kesejahteraan Masyarakat Wildan, Muhammad; Wildan, Muhammad
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2047

Abstract

The term “economy” comes from Greek word “oikonomia” consisting of “oikos” which means household and “nomos” which means regulation. The word “oikonomia” can be defined as the applicable regulation to fulfill the needs in a household. Islamic economics aims to build the economic independence of society collectively, meanwhile conventional economics is still individualistic. In the amidst of globalization, the efforts of sharia economist in covering coventional economic flow are already good enough. System that is already ingrained in society cannot easily be changed. The good strategic plan is required in instilling Islamic economic system in the middle of society. Thomas Kuhn says: ”every system has paradigm and the core of Islamic economic paradigm is definitely from Qur’an and Sunnah”.
Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan pada Bank Umum Syariah Milik Pemerintah dan Milik Swasta) Nurdin, Nurdin
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2048

Abstract

Previous studies highlight the relationship between Corporate Governance and Corporate Social Responsibility. Good corporate governance has been found significantly influence the level of a company social responsibility whether in conventional or Islamic companies context. Most of the studies focus of the studies focus on conventional banks or Islamic banks belong to government or provate actors. However, limites or even none of the studies has tried to compare the impact of corporate governance on social responsibility between government and private owned syariah banks. Through quantitative method, we studied the differences between government and private owned syariah banks using six syariah banks samples. The sample was purposively selected from Indonesian Bank website. Our data analysis shows that all three variables; independent commissioners, boards of directors, and sharia supervisory boards are significantly impact the companies’ corporate social responsibility pactices. Eventhough, the difference between government and private owned syariah banks in social responsibilty practices is not significant, the result shows that the level compliance of government syariah banks towards social responsibiity is higher than private syariah banks. This might prove that government syariah banks might more commit to social welfare than private syariah banks. Future reseach with more samples and variables might be required to make the finding more valid.
Efektivitas Kinerja Keuangan Badan Amil Zakat Nasional (Baznas) pada Program Pentasharufan Dana Zakat di Baznas Kota Yogyakarta Azizah, Siti Nur
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2049

Abstract

This study discusses the effectiveness of the financial performance of Badan Amil Zakat (BAZNAS) in the distribution process of zakat funds (through zakat agents?), namely Jogja Taqwa, Jogja Peduli, Jogja Sehat, Jogja Cerdas, Jogja Sejahtera from 2012-2016. This research that was conducted in BAZNAS Yogyakarta, specifically analyzes the distribution of zakat funds using the Allocation to Collection Ratio (ACR) analysis method. It measures the ability of the zakat institution (BAZNAZ?) in distributing (the zakat fund?) (through zakat agents?) by dividing the total allocation funds to their total collection funds and comparing financial statements for several periods. The results of this study show the levels of effectiveness of zakat distribution of each year, year 2012 shows a "fairly effective" score, year 2013 is at the "effective" level, year 2014 shows an "effective" score, the score level of 2015 was "highly effective" and the analysis shows a "fairly effective" score in 2016 .
Revitalisasi Model Pengembangan Kurikulum Fakultas Ekonomi dan Bisnis Islam Berbasis Standar KKNI dan Islamic Entrepreneurship Riyadi, Sugeng; Badaruddin, Badaruddin
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2050

Abstract

Curriculum is an important variable in education. To measure the success of education, standardization becomes one of important strategies in strata-ization of the alumni of a specific educational institution, in this case, Islamic Economics and Business Faculty. The policy transformation of Indonesian National Qualification Framework as inevitability of standardization group covers all higher educations including Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi. In this context, the mastery of knowledge and entrepreneurship practice that is inherent with the concept of Islamic theory (Islamic Entrepreneurship) is one of the primary indicators. From the field research that was conducted, descriptively, it can be identified that a serious legal revitalization effort can be the mainframe for operational activity in various Islamic Entrepereneur units in UIN Sulthan Thaha Saifuddin Jambi such as Mini Bank, Capital Market Galery and Business Incubation Center. This revitalization is elaborated in the implementation of Good Academic Governance in the faculty. The conclusions and suggestions arisen in a performance that is professional, transparent, and collective collegial for all institutional elements directly involved in the revitalization implementation of currciulum development model in Islamic Economics and Business Faculty of UIN Sultan Thaha Saifuddin Jambi based on Indonesian National Qualification Framework (INQF) standard result the alumni that have capability with Islamic Entrepreneurship character.
Pengaruh Inflasi, BI Rate, NPF, dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia Syah, Toufan Aldian
El-Jizya : Jurnal Ekonomi Islam Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v6i1.2051

Abstract

Banking industry has a very important role in economic development in a country. Indonesia, which is the largest Muslim country in the world, certainly has the prospect of the development of Sharia Banking Industry is very good in the future. However, the development of Sharia Bank has been slowing down in recent years and the profitability of sharia comercial banking is still below the ideal value. This study aims to determine the internal factors and external factors that affect the profitability of Sharia Bank in the year of January 2012 until August 2017. The variables used in this study are ROA, Inflation, NPF, and BOPO. The data used is aggregate data of all Sharia Commercial Banks recorded at Bank Indonesia. Measurement of Statistic Description, F-Test, T-Test, Correlation Coefficient, Coefficient of Determination and Multiple Linear Regression using IBM SPSS 21 software. The results showed that significant negative effect of BI rate, NPF and BOPO was found, while Inflation variable showed negative but not significant. Overall, the above variables affect the ROA of 87.7%, while 12.3% is likely to be influenced by other factors.
Pengaruh Motivasi dan Literasi Keuangan Terhadap Minat Berinvestasi di Pasar Modal Shafrani, Yoiz Shafwa
El-Jizya : Jurnal Ekonomi Islam Vol 5 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Economic development requires everyone to be able to manage their financial assets. Financial Services Authority (OJK) survey results found that the lower social strata of society is, the lower the level of literacy will be. Based on these facts, the OJK, together with the Financial Services Industry (IJK), continues to encourage and implement literacy programs and financial inclusion so that the target of financial inclusion index can be achieved. One of the targetgroups of the program is academics, both in primary and secondary education and in universities. In 2016, Indonesia Stock Exchange (IDX) Yogyakarta Branch seeks to increase public investment in the capital market through financial literacy program. This program is conducted in cooperation with OJK and several Capital Investment Companies through the procurement of socialization at several universities in Central Java and Yogyakarta. The activity was followed up by OJK Purwokerto through a program called Gebyar Syariah, which was intended to increase Banyumas community investment interest. At the event, Banyumas regency won two records from the World Record Museum of Indonesia or MURI. The record is the Creation of Shariah Fund Investors Category of Public Society of 5,546 people and the highest Shariah Investor Generation of 2.000 people. The university that obtained the MURI record is Muhamdiyah University of Purwokerto. Regression Analysis with hypothesis testing using t test and F test.The result when connected with the results of F test found that thevariables of financial literacy and motivation simultaneously influence the investment interest. Meanwhile, when viewed from test result, it was found that each independent variable (variable of motivation and financial literacy) influence to dependent variable, that is variable of interest to invest The purpose of this research is to know whether there is influence of financial literacy and motivation to investment interest in capital market. The method of analysis used in this study is Multiple Linear Regression Analysis with hypothesis testing using t test and F test. The result when connected with the results of F test found that thevariables of financial literacy and motivation simultaneously influence the investment interest. Meanwhile, when viewed from t test result, it was found that each independent variable (variable of motivation and financial literacy) influence to dependent variable, that is variable of interest to invest.
TIME VALUE OF MONEY DALAM PERSPEKTIF EKONOMI ISLAM Yuliono, Yuliono
El-Jizya : Jurnal Ekonomi Islam Vol 5 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

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Abstract

Abstract The time value of money is associated with the current value and future value because the money received now is more worth than the money received in the future. However, is the concept of time value of money is appropriate and justified by the Shari'ah? The time value of money is a concept that says that the money of the one rupiah that can be received today is more worth than one rupiah which will be received in the future time. The concept of time value of money is needed by financial managers in making decision when will invest in an asset and determine the source of loan funds that will be chosen. Islam views money as a flow concept. Money must rotate in an economy and may not be idle for too long time. Moreover, it lets for years. Islam does not recognize the method of time value of money because this method adds value to money solely with increasing time and not effort. Islam actually knows the money value of time; that is the time has economic value as well as the money value of money. Imam Nawawi provides definition related to value addition for money based solely on the value of time is the category of riba.
Retracted: INTEGRASI PAJAK DAN ZAKAT DI INDONESIA PERSPEKTIF HUKUM ISLAM DAN HUKUM POSITIF El-Jizya, Editor
El-Jizya : Jurnal Ekonomi Islam Vol 4 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v4i1.2945

Abstract

This paper was retracted by Fakultas Ekonomi dan Bisnis Islam as Publisher on August 8, 2019. This paper was published due to a technical error and was not intended to be included in this journal. This article is the property of Masnun Tahir & Zasiana Elly Triantini, which has been published in the journal Al-Adalah Faculty of Sharia UIN Raden Intan Lampung volume 12 number 1 in 2015 at http://ejournal.radenintan.ac.id/index.php/adalah/article/view/204/374. Thus the article belongs to Moh. Abdur Rohman Wahid was not published by us. Retractions are published on August 8, 2019.