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INDONESIA
Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071935     EISSN : 25021508     DOI : -
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 1,152 Documents
Efektivitas Promosi Melalui Radio Terhadap Kepatuhan Para Muzakki di Surabaya Fadillah, Firda Nur; Widiastuti, Tika
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 7 (2015): Juli-2015
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Abstract

This study aims to determine the effectiveness promotion through radio to obedience of muzakki channelling zakat at the zakat institute in Surabaya. This research is qualitative. The approach in this study using case study strategy. Characteristics of the informants in this study is muzakki distribute their zakat to zakat institutions in Surabaya and ever listen promotion of zakat institutions through radio. Informants in this study amounted to 9 muzakki. Technical data collection is done by using the interview method. After the data collected do data reduction, data presentation and conclusion (verification). The results showed that the promotion through radio by zakat institution in Surabaya improving obedience muzakki said to be effective. Effectiveness is measured by three indicators, there are muzakki understanding of zakat, zakat practice frequency, and amount of donation.
Analisis Kesesuaian Syariah Pada Sistem Operasi Bisnis Multi Level Marketing (MLM) KK Indonesia dengan Fatwa DSN MUI NO: 75/DSN MUI/VII/2009 Dwyanita, Ajeng; Zaki, Irham
Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 4 (2014): April-2014
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Abstract

The rise of business Multi Level Marketing (MLM) which is growing rapidly in Indonesia made many people interest to join. However, it is still debated by scholars regarding the business operations of Multi Level Marketing (MLM). In addition, MUI has publish DSN MUI Fatwa Number: 75/DSN MUI/VII/2009 about Direct Selling Based On Islamic Law.This study aims to determine whether the business operations of the Multi Level Marketing (MLM) KK Indonesia is in conformity with the Shariah rules to follow 12 of the MUI fatwa or not .This study used a qualitative analysis using interview guide. The data used in this study is that the data derived from primary data obtained from fieldwork and secondary data derived from the literature and the MUI Fatwa DSN. In this study using data derived from the management of Multi Level Marketing (MLM) PT . KK Indonesian branch of Surabaya, East Java and Indonesian Ulema Council (MUI) East Java .The results of the study were operating Multi Level Marketing (MLM) KK Indonesias procedures are in line with the Indonesian Ulama Council fatwa DSN Number: 75/DSN MUI/VII/2009.
Membandingkan Efisiensi Pembiayaan Bank Umum Syariah dan Bank Umum Konvensional di Indonesia Dengan Metode Data Envelopment Analysis (DEA) Sari, Ditta Feicyllia; Suprayogi, Noven
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 8 (2015): Agustus-2015
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Abstract

This study aims to determine and comparing the level of financing efficiency of Islamic Banks and Conventional Bank in Indonesia. This study uses a quantitative non-parametric approach With Data Envelopment Analysis (DEA) VRS assumption, and a statistical tool Mann-Whitney U-Test. The samples are 10 Islamic Banks and 13 Conventional Commercial Bank those comply with the specified sample criteria. During 2010 to 2014, Islamic Bank has efficiency level of financing relatively higher than Conventional Bank based on VRS assumption. Source of inefficiency in Islamic Banks finance more due to inefficiency on ascale of financing . While the hypothesis test showed there are significant differences in the level of scale financing efficiency, and no significant difference in the level of financing efficiency between Islamic Banks and Conventional Banks in Indonesia with CRS and VRS assumption.
Perlakuan Akuntansi Akad Musyarakah Mutanaqisah (Studi Kasus : KPR iB Pada Bank Muamalat Cabang Darmo Surabaya) Sarwedhie, Aishanafi Khadifya; Suprayogi, Noven
Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 6 (2014): Juni-2014
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Abstract

Islamic bank is one of the services industry who offer products according to Shariah requirements. To meet the challenges and muamalah phenomena that exist in current business. Regulators, academics, practitioners, and Sharia Board are required to innovate the products that will be offered to customers. One such innovation is the emergence of hybrid contracts (multi-contract), where in the contract occurred several contract transacted. Application of the hybrid contract with the Bank Muamalah Indonesia is that using the KPR iB financing musharaka mutanaqisah contract (MMQ).Of these phenomena, this research intend to see out of the side of accounting applied in transactions using MMQ contract. This study aims to determine the accounting treatment on Musharaka mutanaqisah contract by Bank Muamalat Indonesia on KPR iB products and verify compliance whether the accounting treatment in accordance with PSAK No. 106 and DSN No. 73.The results of this research make findings that the accounting treatment was carried out by BMI for start-up capital is recognized as a capital MMQ cash. This is because the factors of positive law in force in Indonesia that have an impact on the next accounting treatment, installments process and when the end of the contract. In addition, the realization of the contract is not in harmony with the accounting treatment, so the accounting treatment can not describe what is going on in the contract because it can be obstruction by the positive law applicable. But overall accounting treatment has been carried out by BMI in accordance with PSAK No. 106 and DSN No. 73 on the MMQ installments process and when the contract expires.
Linkage Program Bank Syariah Dengan BMT: Tinjauan Kritis Bagi Pengembangan Sistem Keuangan Islam Yang Lebih Kaffah Nafik HR, Muhammad
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 10 (2015): Oktober-2015
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Abstract

This study aims to determine the BMT’s reason for not continuing linkage with Islamic Bank. Whereas linkage program is a good strategy to achieve a more inclusive financial system. This study used a qualitative approach and single-case studies as the strategy. Primary data collection using in-depth interview, while secondary data obtained from the annual financial statements of BMT. The expalanation building was used as the technique of analysis by explaining the results of in-depth interviews, in order to know what is BMT’s reason for this case.The results showed that the linkage program that used mudaraba contract which the rate of return should be variable on the income of BMT, but in fact is still based on the amount of financing. Linkage contract which is not in accordance with mudaraba system contract caused BMT did not continue linkage with Islamic banks.
Pengaruh Kinerja Sosial Terhadap Profitabilitas Bank Syariah Puspasari, Rosana; Mawardi, Imron
Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 7 (2014): Juli-2014
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Abstract

This study aimed to investigate the effect of social performance to the profitability of sharia bank. This study uses quantitative approach with multiple regression analysis and four variables; they are Mudharabah-Musyarakah Financing, Qardh Financing, and Zakat as exogenous variables and Net income as endogenous variable.Based on findings, it revealed that Mudharabah-Musyarakah Financing and Zakat effect significantly positive to the net income of Sharia commercial bank. Meanwhile Qardh Financing has non-significantly effect to the net income of Sharia commercial bank. On the other hand, Musyarakah-Mudharabah financing, Qardh financing and Zakat simultaneously has significantly effect to the net income of Sharia commercial bank.
Bagaimana Peran Istri Dalam Mencapai Maqashid Syariah: Istri Sebagai Manajer Keuangan Inggriani, Lutfia; Nafik HR, Muhammad
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 12 (2015): Desember-2015
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Abstract

The purpose of this study was to determine the form of the implementation of household financial management in achieving maqashid sharia. This study using qualitative approach explanatory case studies. The data was collected by interview, observation and documentation of the research object which is the member of IWAPI Surabaya.The results obtained are of religious knowledge that has an impact on the behavior of the members of IWAPI Surabaya in managing household finances based on sharia. While the business skills ‘less’ have a strong impact on the financial management of daily household. The whole informants generally know the rules of religion in achieving Maqashid Al-Shari’ah and make the wealth as a support in meeting the needs of religion and the world. With a good understanding of religion owned, the members of IWAPI Surabaya is able to implement it into the form of maintenance of religion, life, intellect, lineage and property according to religious teachings.
Implementasi Sifat Amanah Pengelola Koperasi Pondok Pesantren (Studi Kasus Pada Pengelola Koperasi Pondok Pesantren Qomaruddin Kecamatan Bungah Kabupaten Gresik Abiyoga, Firdaus Arfianandy; Zaki, Irham
Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 9 (2014): September-2014
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Abstract

A Muslim who works as a form of workship to Allah SWT make attempts to obtain wealth by means of the lawful and good. As well as within the organization, a Muslim who gained the trust of the other party will always manage cooperatives by prioritizing and applying traits according to traits owned by Rasulallah, one of which is the trusthworthy traits and is able to provide a positive influence to others within the organization.The research method used is case study with a qualitative descriptive approach. This study uses interviews in primary data collection. The scope of research is limited to the focus on the cooperative manager of Qomaruddin boarding school Sampurnan Bungah in Gresik and find answers on how to implement the trustworthy traits of Rasulalllah on the management of the cooperative.The result of this research is the implementation of the trustworthy traits of Rasulallah SAW has already been implemented properly by the cooperative manager of the cooperative boarding school in the form of cooperative management in accordance with Islamic principle, because the cooperative management fullfilled with the 3 indicators such as responsibility, trusworthiness and transparency so that the growth and development of cooperative boarding school survived until today. The manager of the boarding school cooperative that implements the trustworthy traits of Rasulallah able to make policy and ethical Islamic system which resulted in an Islamic organization. The cooperative management has implemented the trustworthy traits correctly, by implementing those trustworthy traits, kopontren obtain the benefit. Kopontren manager interpret the business benefits based on the blessing of sustenance and pleasure of Allah SWT from the management as well as the ability and the sincerity to provide benefits to many parties.
Pengaruh Komunikasi Pemasaran Terpadu Terhadap Niat Muzakki Membayar Dana Zakat, Infaq, Shadaqah Pada Yayasan Nurul Hayat Cabang Tuban Fiqhyany, Milla Rahma; Prasetyo, Ari
Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 11 (2014): November-2014
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Abstract

This study aimed to find out the effect of integrated marketing communication which consist of advertising, public relation, direct marketing, and personal selling to muzakki’s intention paying zakah, infaq, shadaqah funds at Nurul Hayat Foundation Branch Tuban. Primary data of this research is taken by questionnaires with samples are 98 respondent is taken by simple random sampling. This research uses quantitative approach with multiple linear regresion analysis.The result of this research showed that integrated marketing communication(advertising, public relation, direct marketing, and personal selling) simultaneously influence muzakki’s intention. While partially, only two variables that are advertising and public relation have influence to muzakki’s intention. And exogenous variables which is the most dominant influence endogenous is public relation.Nurul Hayat Foundation branch Tuban should give more attention to each kind ofintegrated marketing communication, especially personal selling. Beside that, they should give more motivation and training for their employees which work as zakah advisor. For further research, it can be research about marketing mix is done by a kind of the other institution, with the result that will find out more extensive research about factors that influence muzakki pay or distribute zakah, infaq, shadaqah funds at zakah institution.
Pengukuran dan Mitigasi Risiko Pada Pembiayaan Murabahah (Studi Kasus : BMT XYZ Surabaya) Ivantri, Madha Adi; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 2 (2015): Februari-2015
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Abstract

This study aimed to find out how much the risk and how is mitigation strategy of murabahah financing risk in BMT XYZ Surabaya. This study used qualitative research. Financing risk measuring use Value at Risk (VaR) approach and use historical data of murabahah financing period in 2012.The result shows that expected loss period in December reached Rp5.888.790,00. Unexpected Loss such as VaR at confidence lavel 99%period in December reached Rp179.147.340,00. Capital that should be provided to anticipate unexpected loss called by Economic Capital. Economic Capital period in December 2012 based on VaR confidence level 99% reached Rp173.258.550,00.Mitigation strategy of murabahah financing risk in BMT XYZ Surabaya classified into two kinds, they are proactive risk strategy and reactive risk strategy. Proactive risk strategy performed by analyzing the character, financial capability, and collateral of prospective customer. Reactive risk strategy performed by silaturahim approach, rescheduling andrestructuring, and last withdrawal guarantees.This research suggests that there are several actions to mitigate credit risk that need to be added BMT XYZ Surabaya such as: 1. Implementation measurement financing risk using VaR approach, 2. Analyze capital and condition of prospective borrower, and 3. Implementation reconditioning to recovery financing problems.

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