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Dinar: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Trunojoyo Madura
ISSN : 24609889     EISSN : 25803565     DOI : https://doi.org/10.21107/dinar
Core Subject : Religion, Social,
Religion Social Sciences
Dinar adalah jurnal ilmiah yang diterbitkan oleh Jurusan Ekonomi dan Keuangan Islam Universitas Trunojoyo Madura. Terbit pertama kali Agustus 2015. 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 140 Documents
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The Effect of Syariah People's Business Credit (KUR) And Business Resources on The Productivity of Micro Small and Medium Entrepreneurs (MSME) In Medan, Indonesia prayoga, Adistia; Rahmayati, Rahmayati
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29582

Abstract

This study examines the influence of Sharia People's Business Credit (KUR Syariah) and business resources on the productivity of MSMEs in Medan Marelan District. The research method used is a quantitative research method. The research used in the study entitled the influence of KURS (Shariah People's Business Credit) and Business Resources on MSME Productivity in Medan Marelan District. The type of research used is a descriptive quantitative research type. Where in this study analyzes the influence of independent variables, namely KURS (people's business credit) and business resources on MSME productivity with the dependent variable being MSME productivity. The population of this study is MSME entrepreneurs in Medan Marelan District consisting of 896 MSMEs. The sampling technique used is the Slovin method. From the calculation results above, the sample of this study was rounded up to 90 MSMEs in Medan Marelan District.This result indicates that 82.3% of MSME productivity variations are influenced by these two variables, while 17.7% are influenced by other factors. Therefore, optimizing access to KUR Syariah, business assistance, and innovative strategies are necessary to enhance MSME competitiveness sustainably. These findings confirm that access to sharia financing and the optimization of business resources can significantly improve MSME productivity. Therefore, the government and sharia financial institutions should continue to promote the broader utilization of KUR Syariah and provide assistance in business management. Additionally, MSME actors are encouraged to develop more innovative business strategies, including business digitalization and improved management quality, to enhance competitiveness and sustainable business growth.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
The Influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat Ali, Roby; Amsari, Syahrul
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 1: Januari 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i1.29606

Abstract

This study aims to determine the influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City.This study uses a quantitative method with multiple linear regression analysis methods. using SPSS 25 software. The population in the study is muzzaki at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City. The data collection technique using primary data was obtained through the distribution of questionnaires to 383 respondents. Meanwhile, secondary data is taken through journals, books, or previous research related to this research.The results of the study show that information technology (X1) and accountability (X2) have a positive and significant influence on the Trust (Y) of Muzakki in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City. The results of the Information Technology (X1) and accountability (X2) tests on trust showed a significant value of 0.000 greater than 0.05. Which means that when information technology and accountability increase, it will increase the muzakki's trust in distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City will increase. On the other hand, if information technology and accountability decline, the muzaki's trust in distributing Zakat at the Laznas Djalaluddin Pane Foundation (DPF) Medan City will decrease.
Analysis of the Influence of CRM (Customer Relationship Marketing) Through Communication, Commitment, Trust and Conflict Management on Customer Retention Case Study: Warung Banbet Putra, Diki Ariansyah; Harmain, Hendra; Imsar, Imsar
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2: Agustus 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v11i1.30269

Abstract

This research aims to determine the effect of Customer Relationship Marketing consisting of: Communication, Commitment, Trust, and Conflict Management on Customer Retention at Warung Banbet. This type of research uses a descriptive quantitative type. The sample in this study used a purposive sampling technique which resulted in a research sample of 97 respondents. The analysis tool used for this study was SPPS For Windows 30. Based on the tests carried out with multiple linear regression analysis, the results of the study showed that. (1) communication, commitment, trust, and conflict management have a positive and significant effect partially and simultaneously on customer retention at Warung Banbet. (2) communication, commitment, trust, and conflict management get results from the F test of 60.7% (3) from the results of the study, the variable that has the strongest effect on customer retention is the Communication variable (x1) (4) implications of the study Customer Relationship Marketing consisting of: Communication, Commitment, Trust and Conflict Management have a simultaneous effect on customer retention at Warung Banbet..  
The Effect of Income, Product Knowledge, Trust, and Promotion on Public Interest in Using Sharia Pawn Services. Hidayat, Muhammad Shamil; Mansah, Adi
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2: Agustus 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i2.30858

Abstract

The growing demand for ethical and interest-free financial services in Indonesia has raised questions regarding the factors that drive public interest in Islamic pawnshops (rahn). Although conventional pawn services remain dominant, previous research has shown inconsistencies in identifying the most influential drivers of customer interest. This study aims to fill that gap by examining the combined effects of income, product knowledge, trust, and promotion on the interest in using sharia-compliant pawn services, specifically in South Jakarta—a region with increasing awareness of Islamic finance.A quantitative method with a causal research design was employed, targeting 130 respondents through purposive sampling. Participants included former users of sharia pawn services, conventional users open to Islamic alternatives, and individuals interested in Islamic pawn offerings. Data collection was conducted using structured questionnaires, and analysis was performed through Structural Equation Modeling (SEM) using SmartPLS.The findings indicate that all independent variables significantly and positively influence customer interest, with the model explaining 80.5% of the variance. Promotion showed the strongest individual impact (p = 0.000), followed by trust (p = 0.008), income (p = 0.014), and product knowledge (p = 0.010). These results underline the importance of targeted promotion, customer trust, income stability, and education on sharia products in enhancing public engagement with Islamic pawn services.
The Impact of Macroeconomics on the Performance of the Indonesian Sharia Stock Index: A Comprehensive Analysis Faizi, Faizi; Anggoro, Muhammar Dinda Fahlepi Anggoro
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2: Agustus 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i2.26348

Abstract

Unstable fluctuations in the Indonesian Sharia Stock Index (ISSI) are attributed to macroeconomic factors. Previous research has yielded inconsistent results regarding the factors affecting ISSI price changes, primarily focusing on the short to medium-term. This study aims to investigate and evaluate the impact of macroeconomic variables on ISSI prices. The research methodology employed is a descriptive quantitative approach, utilizing secondary data sources. The Error Correction Model (ECM) is used, utilizing quarterly time series data from the 2nd quarter of 2011 to the 4th quarter of 2022. The findings indicate that over an extended period, inflation and gross domestic product are the variables that influence the price of the Indonesian Sharia Stock Index (ISSI). In the short term, only the exchange rate affects the price of ISSI. However, money supply does not have a significant impact on ISSI prices in either the long or short term. The research findings underscore the significant influence of macroeconomic variables on the Indonesian Sharia Stock Index across different time frames. These results offer valuable insights for investors and policymakers by highlighting the complex interplay of factors affecting the stock market. Further analysis of these dynamics can contribute to a more comprehensive understanding of the Indonesian financial market and assist in making well-informed investment decisions. Moreover, exploring the underlying reasons for the observed relationships between macroeconomic variables and ISSI price movements can open opportunities for proactive risk management and strategic investment planning.
Evaluating the Financial Performance of BMT Al Fithrah After Rebranding as BMT Kedinding: A Case Study on Savings and Funding in Surabaya Toyyibi, Abdul Majid; Hidayat, Imam; Farhan, Shohibatul
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2: Agustus 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i2.29364

Abstract

This study analyzes the shift in profitability experienced by BMT Al Fithrah following its transformation into BMT Kedinding in Surabaya after implementing a new strategy in the management of savings and funding. The primary focus of this research is to understand how the institution’s approach to managing savings  and financing has influenced its profitability post-rebranding and strategic realignment. Additionally, this study explores the key factors affecting profitability, including fund management policies and customer relationship practices.The objective of this research is to gain a comprehensive understanding of how changes in saving and funding strategies have impacted the profitability performance of BMT Kedinding. It also seeks to uncover managerial and operational insights that can support the institution’s future growth and financial sustainability. A qualitative case study approach was adopted, with data collected through in-depth interviews with BMT Kedinding’s management and direct observation of operational activities. The data were analyzed thematically to identify recurring patterns associated with improvements in profitability.The findings reveal that the transformation into BMT Kedinding, accompanied by more structured and focused management of savings and funding, has led to significant positive changes in the institution's profitability. This is evidenced by increased profits and the expansion of branches beyond Surabaya. Improved service quality, stronger customer relationships, and more efficient fund management have emerged as critical drivers of revenue growth and financial stability. Consequently, this study concludes that the post-rebranding saving and funding strategies have made a substantial contribution to enhancing the profitability of BMT Kedinding.
Strategies to Enhance ZIS Donor Loyalty through Trust Building at Baitul Maal Hidayatullah East Kalimantan Salamun, Imam
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2: Agustus 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i2.31124

Abstract

This study is motivated by the limited number of empirical investigations that specifically examine the direct effects of service quality, institutional image, communication, and donation convenience on donor trust, as well as its impact on the loyalty of ZIS (zakat, infaq, and sadaqah) donors. The novelty of this research lies in its focus on a causal relationship model that does not include any mediating variables—distinct from most prior studies which typically position trust merely as an intervening variable.The primary aim of this research is to analyze the extent to which service quality, institutional image, communication, and donation convenience directly influence donor trust, and to assess the direct impact of donor trust on the loyalty of zakat, infaq, and sadaqah donors at the National Amil Zakat Institution (LAZNAS) Baitul Maal Hidayatullah in East Kalimantan.A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Primary data were collected through a structured questionnaire using a 5-point Likert scale, distributed to 240 active donors selected through purposive sampling. Data processing involved several stages, including validity and reliability testing, evaluation of the measurement model, and structural model assessment.The results show that both service quality and institutional image have a positive and significant effect on donor trust. In contrast, communication and donation convenience exhibit a positive but statistically insignificant influence. Furthermore, donor trust is proven to have a direct and significant effect in enhancing sustained donor loyalty in ZIS contributions.
Hajj Financing Transparency in Islamic Cooperatives: Evidence from KSPPS Artha Bahana Syariah Nasiroh, Fandilatun; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28768

Abstract

Transparency in the management of Hajj bailout funds is a crucial aspect for Islamic financial institutions to enhance customer trust and understanding of the contracts used. However, in practice, there are still challenges in conveying information related to costs, contract mechanisms, and the inherent risks of this financing scheme. This study aims to analyze the implementation of transparency in Hajj funds at KSPPS Artha Bahana Syariah and to examine the institution’s compliance with Islamic accounting standards, particularly PSAK 107.This research employs a qualitative method with a transparency-based approach to analyze information disclosure in Hajj bailout financing. Data were collected through in-depth interviews, direct observations, and document analysis related to Hajj bailout financing. A triangulation technique was applied to ensure the validity of the data obtained.The findings indicate that transparency in Hajj funds at KSPPS Artha Bahana Syariah still faces obstacles, especially in delivering information concerning costs and risks to customers. Although the institution has attempted to apply Sharia principles through the ijarah contract, improvements in information disclosure are still needed to align with PSAK 107 and enhance customer trust.The benefits of this research include providing strategic input for KSPPS and other Islamic financial institutions in strengthening the implementation of transparency principles, particularly in Hajj funds. The practical implications suggest that this study can serve as a reference for regulators, academics, and Islamic finance practitioners in developing guidelines and policies that support greater information disclosure and compliance with Islamic accounting standards.
The Role of PSAK 105 in Mudharabah Financing Practices: A Case Study of KSPPS BMT Tumang Risydiyani, Wilda; Aini, Qurotul; Fitriyani, Yeny
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1: January 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v12i1.28777

Abstract

The Statement of Financial Accounting Standards (PSAK) 105 serves as the main reference in recording mudharabah transactions in Islamic financial institutions, including Islamic cooperatives. This study aims to examine the implementation of PSAK 105 in mudharabah financing at KSPPS BMT Tumang by reviewing four main aspects: recognition, measurement, presentation, and disclosure. The research uses a qualitative approach through case studies, with data obtained through in-depth interviews, field observations, and documentation studies during the period from December 2024 to January 2025. The research results show that the aspects of recognition and presentation are in accordance with the provisions of PSAK 105, especially in cash-based transactions. However, in the aspects of measurement and disclosure, limitations are still found, particularly in handling non-cash transactions and the transparency of external reports. Factors such as limited understanding of human resources, the absence of written policies, and minimal technical oversight by the Sharia Supervisory Board also affect the implementation of the standards. This study recommends strengthening internal capacity, formulating technical policies based on PSAK 105, and developing a more informative external reporting system to enhance the accountability and transparency of sharia microfinance institutions.

Page 14 of 14 | Total Record : 140

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