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Jurnal Ekonomi Syariah Teori dan Terapan

JESTT
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Published by Universitas Airlangga

ISSN : 24071935 EISSN : 25021508 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.

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Articles 6 Documents

Search results for , issue "Vol. 5 No. 10 (2018): Oktober-2018" : 6 Documents clear

ANALISIS JALUR FAKTOR MAKROEKONOMI TERHADAP RETURN SAHAM SYARIAH Ardina Talitha Nidya; Imron Mawardi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

This research aims to determine the influence of macroeconomic factors on theprofitability and stock return of PT. Bank Panin Dubai Syariah, Tbk period 2014-2017. The approach is a quantitative approach using path analysis. The exogenous variables that used are inflation, Gross Domestic Product (GDP), BI rate, and exchange rate while the endogenous variable is stock return and the intervening variable is profitability. The result of this research indicates that inflation has no significant effect on profitability, GDP has no significant effect on profitability, BI rate influences positively significant on profitability, exchange rate influences negatively significant on profitability, inflation has no significant effect on stock return, GDP has no significant effect on stock return, BI rate has no significant effect on stock return, exchange rate influences negatively significant on stock return, and profitability has no significant effect on stock return of PT. Bank Panin Dubai Syariah, Tbk period 2014-2017 REFERENCESArifin, Zainul. 2006. Dasar-dasar Manajemen Bank Syariah. Jakarta: Pustaka Alvabet.Aryanti, dkk. 2016. Pengaruh ROA, ROE, NPM, dan CR terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII). I-Finance, Vol.2 No.2, hal. 54-71.Darmadji, Tjiptono & Fakhrudin, Henry M. 2006. Pasar Modal di Indonesia Pendekatan Tanya Jawab. Jakarta: Salemba Empat.Dendawijaya, Lukman. 2009. Manajemen Perbankan, Edisi Kedua. Jakarta: Ghalia Indonesia.Fatmawati, Nur Lailatul. 2017. Pengaruh BI Rate dan Tingkat Kesehtaan Bank terhadap Tingkat Bagi Hasil Pembiayaan Mudharabah di Bank Syariah Mandiri Periode 2008-2015. (Online), (http://digilib.uin-suka.ac.id, diakses pada 8 Januari 2018).Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS 23, Edisi 8. Semarang: Badan Penerbit Universitas Diponegoro.Greenwald, Douglas. 1982. Encyclopedia of Economics. New York: McGraw-Hill, Inc.Gufron, Muzaki. 2015. Pengaruh Inflasi, Suku Bunga dan Nilai Tukar terhadap Profitabilitas Bank Umum Syariah di Indoensia (Periode Januari 2010-April 2015). Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Irawan, Toni. 26 Agustus 2010. Sistem Perbankan Ganda: Pengalaman Malaysia. Iqtishodia jurnal ekonomi islam republika, hlm. 7.Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Rajawali Pers.Kewal, S.S. 2012. Pengaruh Inflasi, Suku Bunga, Kurs dan Pertumbuhan PDB terhadap Indeks Harga Saham Gabungan. Jurnal Economia, Vol. 8, No.1.Koostanto, Harya Buntala. 2013. Pengaruh Inflasi, Suku Bunga, Nilai Tukar dan PDB terhadap Perubahan Tingkat Pengembalian Saham Perusahaan yang Terdaftar pada Bursa Efek Indonesia, (Online), (http://repository.ipb.ac.id, diakses 30 Oktober 2017).Kurniasih, Erni. 2012. Pengaruh Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Biaya Operasional Pendapatan Operasional (BOPO), Suku Bunga dan Inflasi terhadap Profitabilitas (Perbandingan Bank Umum Syariah dan Bank Umum Konvensional periode 2007-2011). Skripsi diterbitkan. Yogyakarta: Fakultas Syariah dan Hukum Universitas Islam Negeri Sunan Kalijaga.Mayfi, Fathimah & Dudi Rudianto. 2014. Analisis Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Return Saham. Jurnal MIX, Volume IV, No.3, hal. 348-362.Prihantini, Ratna. 2009. Analisis Pengaruh Inflasi, Nilai Tukar, ROA, DER, dan CR terhadap Return Saham (Studi Kasus Saham Industri Real Estate and Property yang Terdaftar di Bursa Efek Indonesia periode 2003-2006). Tesis diterbitkan. Semarang: Program Studi Magister Manajemen Universitas Diponegoro.Pujawati, Putu Eka, dkk. 2015. Pengaruh Nilai Tukar Rupiah terhadap Return Saham dengan Profitabilitas sebagai Variabel Intervening. E-Jurnal Ekonomi dan Bisnis Universitas Udayana 4.04: 220-242.Rosanna, Rizky Dahlia. 2007. Pengaruh Inflasi, Nilai Tukar, dan Suku Bunga SBI terhadap Profitabilitas Perbankan Syariah di Indonesia Tahun 2002-2006. Tesis diterbitkan. Yogyakarta: Universitas Islam Indonesia.Ross, A Stephen. Westerfield et.al. 2003. Fundamentals of Corporate Finance. Sixth Edition. New York: Mc Graw-Hill.Stiawan. Adi . 2009. Analisis Pengaruh Faktor Makroekonomi, Pangsa Pasar dan Karakteristik Bank terhadap Profitabilitas Bank Syariah (Studi pada Bank Syariah periode 2005-2008). Tesis diterbitkan. Semarang: Program Studi Magister Manajemen Universitas Diponegoro.Sukirno, Sadono. 2006. Ekonomi Pembangunan: Proses, Masalah, dan Dasar Kebijakan. Jakarta: Kencana.Sukmana, Raditya. 26 Agustus 2010. Determinan Pembiayaan Bank Syariah di Indonesia. Iqtishodia jurnal ekonomi islam republika, hlm. 7.Syachfuddin, Laras Andasari. 2017. Pengaruh Inflasi, Gross Domestic Product (GDP), Dana Pihak Ketiga (DPK), dan Pangsa Pasar terhadap Return on Asset (ROA) Industri Perbankan Syariah di Indonesia Periode 2011-2015. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Syahputri, Rianti. 2015. Pengaruh ROA, NPM, EPS terhadap Return Saham pada Emiten Jakarta Islamic Index Tahun 2010-2013. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Syarul, G. 2000. Kiat Berinvestasi. Jakarta: Erlangga.Tandelilin, Eduardus. 2010. Portofolio dan Investasi Teori dan Aplikasi, Edisi Pertama. Yogyakarta: Kanisius.Titman, Sheridan & Arthur Warga. 1989. Stock Return as Predictors of Interest Rates and Inflation. Journal of Financial and Quantitative Analysis: Accounting and Tax, Vol.24, No.1, Maret 1989, hal.47-58.Wibowo, Edhi Satriyo & Muhammad Syaichu. 2013. Analisis Pengaruh Suku Bunga, Inflasi, CAR, BOPO, NPF terhadap Profitabilitas Bank Syariah. Diponegoro Journal of Management, Vol.2, No.2, hal. 1-10.Yanuardi, Aliandra, dkk. 2014. Faktor Determinan atas Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Multiparadigma, Vol.2, No.2, Agustus 2014; 170-344.

DETERMINAN TINGKAT EFISIENSI BANK PEMBANGUNAN DAERAH (BPD) SYARIAH DI INDONESIA: TWO-STAGE DATA ENVELOPMENT ANALYSIS Hilda Sukma Puspita; Atina Shofawati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

This study aims to analyze the efficiency level of Sharia Regional Development Bank on the first stage and to analyze the influence of Bank Size, ROA, NPF, FDR and Inflation for the efficiency level of Sharia Regional Development Bank on the second stage. The population in this study is the Sharia Regional Development Bank in Indonesia. The sample used in this research is 14 Shariah Regional Development Bank that fulfill the criteria of taking the sample that is having Sharia Business Unit, presenting the financial statements and has been published, and no change of business entity. The observation period of the study is from 2012 to 2016. This researchanalysis technique used DEAP 2.1. on the one stage and Tobit on the twostage. The result of this study indicates that the Bank Size, ROA and FDR positif significant influence to efficiency level, while the NPF and Inflation don’t have influence to efficiency level. REFERENCESAbidin, Zaenal dan Endri. 2009. Kinerja Efisiensi Teknis Bank Pembangunan Daerah: Pendekatan Data Envelopment Analysis (DEA). Jurnal Akuntansi dan Keuangan, Vol. 11, No.1, pp.21-29.Al-Quran dan Terjemahan.2014. Kementrian Agama RI dengan Transliterasi Arab-Latin.Basyaib, Fachmi. 2007. Keuangan Perusahaan. Edisis Pertama. Jakarta: Kencana Prenada Media Group.Begum, Nur Sabrina.2015. Analisis Tingkat Efisiensi Perbankan Syariah Di Indonesia Tahun 2010-2014 Dengan Menggunakan Metode Data Envelopment Analysis.Skripsi tidak diterbitkan. Universitas Airlangga.Berger, A.N dan Mester, L, J. 1997. Inside The Black Box: What Explains Differences In The Efficiency of Financial Institusions. Journal of Banking and Finance, 21, 895-947.Fadhlullah, Ahmad H. 2015. Efisiensi Bank Pembangunan Daerah: Pendekatan Stochastic Frontier. Signifikan, Vol. 4, No.1, April 2015.Fathony, Moch. 2012. Estimasi Dan Faktor-Faktor Yang Mempengaruhi Efisiensi Bank Domestik Dan Asing Di Indonesia. Jurnal Keuangan dan Perbankan, Vol.16, No.2, Mei 2012, hlm.223-237.Firdaus, Muhammad F. dan Muhamad Nadratuzzaman H. 2013.Efisiensi Bank Umum Syariah Menggunakan Pendekatan Two-Stage Data Envelopment Analysis.Buletin Ekonomi dan Perbankan, Vol. 16, No. 2, Oktober 2013.Gujarati, Damodar. 2003. Basic Econometrics. Fourth Edition. Boston: McGraw-Hill.Hadad, M. Santoso, W. Dhaniel, I. Mardhanugraha, E. 2003. Analisis Efisiensi Industri Perbankan Indonesia: Penggunaan Metode Non-Parametrik Data Envelopment Analysis (DEA). Research Paper Bank Indonesia, No.7/5.Ismail, Farhana, Rossazana Ab. Rahim, dan M. Shabri Abd. Majid. 2012. Determinant of Efficiency in Malaysia Banking Sector. International Procedings of Economics Development and Research, Vol. 43, pp.238.Kamaruddin, dkk.2008. Asseing Production Efficiency of Islamic Banks and Conventional Bank Islamic Windows in Malaysia.International Journal of Business and Management Science, Vol 1(1), hlm.31-48.Mankiw, N. Gregory. 2004. Pengantar Ekonomi Makro. Edisi Ketiga. Jakarta: Salemba Empat.Mishkin, Frederic S. 2010. Ekonomi Uang, Perbankan dan Pasar-Pasar Keuangan. Jakarta: Salemba Empat.Muharam, Harjum dan Rizki Pusvitasari. 2007. Analisa Perbandingan Efisiensi Bank Syariah di Indonesia dengan Metode Data Envelopment Analysis Periode Tahun 2005. Jurnal Fakultas Ekonomi Universitas Diponegoro, Vol.11, No. 03, Desember 2007.Noor, M.A.N.M dan Hayati, N.A. 2011. The Determinants of Islamic Bank’s Efficiency and the Impact of the 1998 and 2008 Financial Crises. Review of Islamic Economics, Vol. 15, No. 1, pp.37-69.Pambuko, Zulfikar Bagus. 2016. Determinan Tingkat Efisiensi Perbankan Syariah Di Indonesia: Two Stages Data Envelopment Analysis. CAKRAWALA, Vol. XI, No. 2, Desember 2016.Permono, Iswardono S. dan Darmawan.2000. Analisis Efisiensi Industri Perbankan Di Indonesia (Studi Kasus Bank-Bank Devisa Di Indonesia Tahun 1991-1996).Jurnal Ekonomi Dan Bisnis Indonesia, XV(1).Pratikno, Heri dan Iis Sugianto. 2011. Kinerja Efisiensi Bank Syariah Sebelum dan Sesudah Krisis Global Berdasarkan Data Envelopment Analysis. Jurnal Ekonomi Bisnis, Vol.16(2), pp.108-117.Rabbani, Farhan. 2014. Analisis Perbandingan Efisiensi Bank Pembangunan Daerah dan Unit Usaha Syariah BPD Sebelum dan Sesudah Penerapan BPD Regional Champion (BRC) dengan Metode Data Envelopment Analysis (DEA). Skripsi tidak diterbitkan. Universitas Syarif Hidayatullah.Ramly, Ar Royyan. 2015. Tingkat Efisiensi Bank Pembangunan Daerah (BPD) Di Indonesia Periode 2012-2014. Disertasi tidak diterbitkan. Universitas Serambi Mekkah.Siamat, Dahlan. 2001. Manajemen Lembaga Keuangan. Edisi Ketiga. Jakarta: Badan Penerbit Fakultas Ekonomi Universitas Indonesia.Sufian, Fadzlan dan Noor M.A.N.M. 2009. The Determinants of Islamic Bank’s Efficiency Changes Empirical Evidence from the MENA and Asian Banking Sectors. International Journal of Islamic and Middle Eastren Finance and Management, Vol. 23, No. 3.Sufian, Fadzlan dan Muzafar Shah Habibullah. 2010. Development in the Efficiency of the Thailand Banking Sector: a DEA Approach. International Journal of Development Issues, Vol. 9, No. 3, pp 226-245.Sugiyono. 2003. Metode Penelitian Bisnis. Bandung: Pusat Bahasa Departemen Pendidikan Nasional.Undang-Undang Republik Indonesia. 1962. Undang-Undang Republik Indonesia Nomor 13 Tahun 1962 Tentang Ketentuan-Ketentuan Pokok Bank Pembangunan Daerah.Weston, J. Fred dan Thomas E. Copeland. 1998. Manajemen Keuangan. Edisi 8. Jakarta: Bina Rupa Aksara.Wheelock, D.C dan P. Wilson. 1999. Technical Progress Inefficiency and Productivity Change in US Banking. Journal of Money, Credit and Banking, Vol. 31, pp 212-234.Yudistira, D. 2004. Efficiency in Islamic Banking: An Empirical Analysis of Eighteen Banks. Islamic Economic Studies, 12(1).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT INFLASI DI INDONESIA Nadiah Nadiah; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

This research aims to examine the effect of sharia monetary policy transmissionagainst inflation rate in Indonesia partially and simultaneously. The approach that is used in this research is the quantitative approach, using multiple linear regression analysis technique and quantitative descriptive. The data that is used is secondary data from the official website of Bank Indonesia and the Financial Services Authority. The result of this research indicates that PUASand partial sharia financing have partial positive significant effect on inflation rate in Indonesia, while JUB (M1) has a partially negative significant effect on inflation rate in Indonesia. Simultaneously PUAS, sharia financing and JUB (M1) have positive significant effects against inflation rate in Indonesia at the level of 48,7%, while the remaining 51,3% is influenced by other variables that aren’t examined by the writer. REFERENCESBofinger, Peter. 2001. Monetary Policy: Goals, Institutions, Strategies, and Instruments. Oxford University Press.De Bondt, G.J. 2000. Financial Structure and Monetary Transmission in Europe. Edward Elgar Publisher.Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Universitas Diponegoro.Kakes, Janes. 2000. Monetary Transmission in Europe: The Role of Financial Markets and Credit. Edward Elgar: Cheltenham.Mankiw, N. Gregory. 2006. Principles of Economics. Pengantar Ekonomi Makro. Edisi Ketiga, Salemba Empat Jakarta.Mishkin, Frederic S. 1996. “The Channel of Monetary Transmission: Lesson for Monetary Policy”, NBER Working Paper.Nanga, Muana. 2005. Makro Ekonomi Teori, Masalah, dan Kebijakan. Jakarta: PT. Raja Grafindo.Pohan, Aulia. 2008. Kerangka Kebijakan Moneter dan Implementasinya di Indonesia. Jakarta: PT. RajaGrafindo Persada.--------. 2008. Potret Kebijakan Moneter Indonesia. Jakarta: PT. RajaGrafindo Persada.Rusydiana, Aam Slamet. 2009. “Mekanisme Transmisi Syariah pada Sistem Moneter Ganda di Indonesia”. Buletin Ekonomi Moneter dan Perbankan, Vol. 11 No. 4, Edisi April.Setiarso, Oke. 2011. “Pengaruh Instrumen Moneter (Open Market Operation, Pasar Uang Antar Bank dan Reserve Requirement) Dalam Dual Monetary System Terhadap Volume Uang Primer Dalam Masa Krisis di Indonesia”. JEBA, Vol. 13, No. 1, Maret 2011.Warjiyo, P dan Solikin. 2003. Kebijakan Moneter di Indonesia. Buku Seri Kebanksentralan No. 6. Pusat Pendidikan dan Studi Kebanksentralan, Bank Indonesia, Jakarta.--------. 2004. Mekanisme Transmisi Kebijakan Moneter di Indonesia. Buku Seri Kebanksentralan No. 11. Pusat Pendidikan dan Studi Kebanksentralan, Bank Indonesia, Jakarta.www.bi.go.id.www.ojk.go.id.

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA, MALAYSIA, BRUNEI DAN THAILAND PERIODE 2011-2016 Adyagunita Karini; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

Comparing the financial performance of banks with other countries would show if the different standards and regulations affect their performance. This research aims to know if there is a significant difference in financial performance of sharia banks between Indonesia, Malaysia, Brunei and Thailand during 2011-2016. The samples used in this research consist of one sharia bank from each country: Bank Syariah Mandiri, Maybank Islamic Berhad, Bank Islam Brunei Darussalam and Islamic Bank of Thailand. This research uses a comparative quantitativeapproach using Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Asset (ROA), and Capital Adequacy Ratio (CAR) as variables to indicate financial performance. One-Way ANOVA is used as the analysis technique. Results of the ANOVA test show there is a significant difference in NPF, FDR, ROA and CAR between sharia banks in Indonesia, Malaysia, Brunei and Thaiand as indicated by a significance value of 0,000 and 0,002. REFERENCESCarr, Marilyn dan Chen, Martha Alter. 2002. Globalization And The Informal Economy: How Global Trade and Investment Impact On The Working Poor. Working Paper on the Informal Economy 2002/1.Dahlan, M.Sopiyudin. 2008. Statistik untuk Kedokteran dan Kesehatan (Edisi 5). Jakarta: Salemba MedikaFahmi, Irham. 2012. Analisis Laporan Keuangan. Cetakan Ke-2. Bandung: Alfabeta.Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program IBM. SPSS 19. Semarang: Universitas DiponegoroHakim, Arif Rahman. 2017. Pengaruh Kondisi Ekonomi Makro dan Pross Manajemen Risiko Kredit terhadap Non-Performing Loan (Studi Kasus pada Bank X). Profit Jurnal Administrasi Bisnis Vol. 11, No. 2 2017.Haron, Sudin dan Yamirudeng, Majdi. 2003. Islamic Banking in Thailand: Prospects and Challenges. International Journal of Islamic Financial Services Vol.5 No.2. Ikatan Akuntan Indonesia, 2012. Standar Akuntansi Keuangan. PSAK. Cetakan Keempat, Buku Satu, Jakarta: Penerbit Salemba Empat.Iriyanto, Guruh. 2016. Analisis Perbandingan Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Periode 2014. Naskah Publikasi. Universitas Muhammadiyah Surakarta.Rengaskamy, Dhanuskodi. 2014. Impact of Loan Deposit Ratio (LDR) on Profitability: Panel Evidence from Commercial Banks in Malaysia. Proceedings of the Third International Conference on Global Business, Economics, Finance and Social Sciences (GB14 Mumbai Conference) Mumbai, India. 19-21 December 2014Sugiyono. 2009. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta Sochih. 2008. Analisis Tingat Kesehatan Bank Ditinjau dari Camel (Capital, Asset Quality, Management, Earning, And Liquidity) untuk Mengukur Keberhasilan Manajemen pada Pt. Bprs Margirizki, Banguntapan, Bantul, Yogyakarta (Studi Kasus Pada Pt. Bprs Margirizki Bahagia). Jurnal Pendidikan Akuntansi Indonesia Vol. Vi. No.2 -Tahun 2008: 82 –95The National Bureau of Asian Research. 2008. Islamic Finance in Southeast Asia; Local Practice, Global Impact. Seattle: The National Bureau of Asian Research Wibowo, Susanto. 2015. Analisis Perbandingan Kinerja Keuangan Perbankan Syariah dengan Metode CAMEL di ASEAN (Studi Komparatif: Indonesia, Malaysia, Thailand). Journal of Research in Economics and Management, Volume 15 No.1, Januari-Juni 2015: 136-153Widyaningsih, et all. 2005. Bank dan Asuransi Islam di Indonesia. Jakarta: KencanaYussof, Sheila Ainon. 2013. The Islamic Financial Services Act, 2013: Malaysia’s model framework for Shariah-compliance and stability. Islam and Civilisational Renewal (ICR),Vol. 4 No.3: 391-400

ANALISIS PENGARUH FAKTOR - FAKTOR MAKROEKONOMI TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH PERIODE JANUARI 2015 – JUNI 2017 Muhammad Nizar Rusdiansyah; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

This study aims to determine the effect of SBI interest rate, gold price, and JCI on Net Asset Value (NAV) of shariah mutual funds partially or simultaneously. This research uses saturated sampling technique that is monthly data from variable interest rate of Bank Indonesia Certificate (X1), gold price (X2), Composite Stock Price Index (X3), and Net Asset Value of Sharia Mutual Fund (Y) in January 2015 - June 2017. The results of this study show partially SBI and IHSG interest rate variables have a significant positive effect on NAV of Islamic mutual funds, while the variable significantly negative effect on NAV of Islamic mutual funds. Simultaneously variable of SBI interest rate, gold price, and IHSG have significant effect to net asset value of Islamic mutual fund in Indonesia REFERENCESAl-Qur’an dan terjemahannya. 2000. Kementrian Agama Republik Indonesia.Burhanuddin. 2008. Pasar Modal Syariah. Jakarta: UII Press.Bank Indonesia. 2016. Rekapitulasi Peringkat Return Investasi 2016. (http://www.bi.go.id/id/Default.aspx, diakses tanggal 23 Januari 2018)Corrado, C. J., dan B. D. Jordan. 2000. Fundamentals of Investment Analysis, 4th Ed. Singapore: Mc Graw-Hill.Darmawi, Herman. 2005. Manajemen Risiko. Bumi Aksara, Jakarta.Desriani, Icha Puspita, dan Sri Rahayu. 2013. Analisis Pengaruh Pendapatan, Harga Emas Dan Tingkat Inflasi Terhadap Penyaluran Kredit. Jurnal Akuntansi dan Keuangan FE Universitas Budi Luhur Vol. 2 No. 2.Dipraja, Sholeh. 2011. Siapa Bilang Investasi Emas Butuh Modal Gede. Jakarta: Tangga Pustaka.Djumena, Erlangga, 2015. BPS: Inflasi 2014 Capai 8,36 Persen, (http://ekonomi.kompas.com/read/2015/01/02/102923526/BPS.Inflasi.2014.Capai.8.36.Persen, diakses 10 September 2017).Elvira, Yuni, dan Fiteriyanto.1997. NAB Reksadana Berlomba dengan Tingkat Suku Bunga. Jurnal Pasar Modal, No.06/VIII/Juni.Jogiyanto, H.M. 2010. Teori Portofolio dan Analisis Investasi. Edisi Ketujuh. BPFE. Yogyakarta.Kasmir. 2005. Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo PersadaManurung, Adler Haymans. 2007. Reksadana Investasiku. Jakarta: PT. Kompas Media Nusantara.Maulana, Akbar. 2013. Pengaruh SBI, Jumlah Uang Beredar, Inflasi terhadap kinerja Reksa Dana Saham di Indonesia Periode 2004-2012. Jurnal Ilmu Manajemen, Volume 1 Nomor 3 Mei 2013. Surabaya: Universitas Negeri Surabaya.May, Ellen. 2013. Smart Trader Rich Investor: The Baby Steps. Jakarta: Kompas GramediaMirazdianti, Febrina. 2014. Faktor –Faktor yang Memengaruhi Pertumbuhan Reksa Dana Syariah dan Perkembangannya di Indonesia. Bogor: Institut Pertanian Bogor.Otoritas Jasa Keuangan.2016. Pertumbuhan Reksadana tahun 2010 – 2016. (http://www.ojk.go.id/, diakses 12 September 2017)Pramulia, Ronny. 2009. Pengaruh Suku Bunga, Nilai Tukar Rupiah, Inflasi, dan IHSG terhadap Deposito Perbankan Syariah. Jakarta.Raraga, Filus, M. Chabachib, dan Harjun Muharam. 2012. Analisis Pengaruh Harga Minyak dan Harga Emas Terhadap Hubungan Timbal-balik Kurs dan Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia (BEI) 2000-2013. Semarang : Fakultas Ekonomika dan Bisnis Universitas Diponegoro.Ryandono, Muhammad Nafik. 2009, Bursa Efek dan Investasi Syariah, Jakarta: PT Serambi Ilmu Semesta.Shihab, Quraish. 2002, Tafsir Al – Misbah Pesan, Kesan dan Keserasian Al – Qur’an,Jakarta : Lentera Hati.Sholihat, Moch. Dzulkirom AR, dan Topowijono. 2009. Pengaruh Inflasi, Tingkat Suku Bunga Sertifikat Bank Indonesia dan Indeks Harga Saham Gabungan terhadap Tingkat Pengembalian Reksadana Saham. Vol. 21 No. 1 April 2015. Jurnal Administrasi Bisnis (JAB). Malang.Sjahputra, M. Romaz. 2005. Pengaruh Perubahan Tingkat Inflasi Nilai Tukar Uang, Tingkat Suku Bunga Bebas Risiko dan Indeks Syariah Terhadap Kinerja Reksadana Syariah. Tesis. Pascasarjana Fakultas Ekonomi, Universitas Indonesia.Sudarsono, Heri. 2004. Bank dan Lembaga Keuangan Syariah Deskripsi dan Ilustrasi. Yogyakarta: Ekonisia.Sunariyah., 1997. Pengantar Pengetahuan Pasar Modal. Edisi Pertama. Yogyakarta: UPP-AMP YKPN.-------------. 2004. Pengantar Pengetahuan Pasar Modal. Edisi Keempat. Yogyakarta: UPP AMP YKPN.Wibowo, Andi. 2011. Pengaruh Variabel Makro Ekonomi Terhadap Kinerja Reksa Dana. Jurnal Akuntansi, Manajemen Bisnis. ISSN 1829 – 9857 dan Sektor Publik (JAMBSP). Surabaya.Witjaksono, Ardian Agung. 2010. Analisis Pengaruh Tingkat Suku Bunga SBI, Harga Minyak Dunia, Harga Emas Dunia, Kurs Rupiah, Indeks Nikkei 225, dan Indeks Dow Jones terhadap IHSG. Semarang.

AKUNTANSI TABUNGAN EMAS PEGADAIAN SYARIAH Rosyida Iriani; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 5 No. 10 (2018): Oktober-2018
Publisher : Universitas Airlangga

Gold savings product is one of the first gold investment product that is available in Indonesia issued by Pawnshop, including Islamic Pawnshop and using a system of buyingsaving gold, and the agreement of gold svings product used is a contract of sale and purchase or akad murabahah. This research aims to find out the accounting treatment of gold savings, especially the aspects of recognition, measurement, disclosure, and presentation in Islamic Pawnshop This research uses qualitative method. Data collecting techniques used are interview and taking financial statement on official website of PT. Pegadaian. The result of this research shows that there is no difference between gold savingsin Islamic Pawnshop and conventional Pawnshop, including the accounting treatment, gold savings product uses accounting of gold sale and purchase and Gold inventory is recognized as Mulia gold inventory because inventory from gold savings is still incorporated with Mulia. REFERENCESHidayat, Taufik. 2011. Buku Pintar InvestasiSyariah. Jakarta: Media KitaJuan, Ng Eng dan Ersa Tri Wahyuni. 2013. Panduan Praktis Standar Akuntansi Keuangan. Edisi Kedua. Jakarta: Salemba EmpatMoleong, Lexy J. 2001. Metode Penelitian Kualitatif. Bandung: PT. Remaja RosdakaryaQuthb, Sayyid. 2001. TafsirFi Zhilalil Qur’an : Dibawah Naungan Al-Qur’an (Surah Ali Imran- Annisa 70). Jakarta: Gema Insani Reeve, James M Dkk. 2013. Pengantar Akuntansi Adaptasi Indonesia. Jakarta: Salemba Empat Rudianto. 2012. Pengantar Akuntansi Konsep Dan Teknik Penyususnan Laporan Keuangan. Jakarta : Penerbit ErlanggaStandar Akuntansi Keuangan. 2012. Ikatan Akuntan IndonesiaSugeng, Anggoro. 2012. Analisis Prinsip Ekonomi Islam Terhadap Operasional Produk Investasi Emas Pada Perbankan Syariah X. Jurnal La-Riba, Volume VI No.2Sugiyono. 2010. Metode Penelitian Kuantitatif Kualitatif Dan R&D. Bandung : AlfabetaSuryomurti, Wiku. 2011. Supercerdas Investasi Syariah. Jakarta: QultumMediaWarren, Dkk. 2005. Pengantar Akuntansi Adaptasi Indonesia. Edisi 21. Jakarta: Salemba EmpatWiroso. 2011. Akuntansi Transaksi Syariah. Ikatan Akuntan Indonesiawww.pegadaian.co.id Yahya, Marzuqi. 2012. Jurus Cerdas Investasi Emas. Jakarta: Laskar Aksara

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