Jurnal Ekonomi Syariah Teori dan Terapan
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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PEMBERDAYAAN EKONOMI KARYAWAN PESANTREN OLEH KOPERASI AL-MAWADDAH STUDI KASUS PESANTREN PUTRI AL-MAWADDAH
Danty Safira Dewi;
Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 3 (2016): Maret-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss20163pp219-234
The research goal is to figure out the role of the Al-Mawaddah Islamic Girl Boarding School or Kiswah against economic empowerment employee of boarding school. The research method used is descriptive qualitative approach with case studies. Data collected by interviews and observations directly to the informant that is in charge of the cooperative and the community surrounding the village of Coper Jetis Ponorogo and secondary data collection is derived from the journal, text books and other literature.Results from this study is a Kiswah role in the economic empowerment of the employees but still less perfect or less than optimal. The employees economic empowerment conducted by the Cooperative Al-Mawaddah Islamic Girl Boarding School or Kiswah by making Kiswah as employment and to increase their income. Going forward, Kiswah will change the shape of this cooperative that previously was business cooperatives into credit unions or other forms of cooperatives.
Tinjauan Implementasi Fatwa DSN NO.25/DSN-MUI/III/2002 Pada Pelaksanaan Penjualan Barang Gadai Yang Tidak Ditebus Di Bank JATIM Syariah
Khurin Fijria Nuzula;
Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss20165pp418-429
The purpose of this research is to assess the compliance of the selling procedures for unredeemed pawn goods (Marhun) in accordance to the National Sharia Council’s Fatwa No:25/DSN-MUI/III/2002 in Bank Jatim Syariah. The selling of unredeemed pawn goods (marhun) is analyzed from 4 aspects : (1) Maturity, (2) the execution of sale, (3) the result of the sale and (4) the excess or deficit from the result of the sale. This research adopts a qualitative approach with a case study methodology. The result of this research suggests that there is incompliance to the National Sharia Council’s Fatwa No:25/DSN-MUI/III/2002 in the act of selling unredeemed pawn goods (marhun) by Bank Jatim Syariah, however this incompliance does not indicate any breach to the sharia rulings on sales and purchase.
Analisis Perbedaan Penggunaan Metode Pengakuan Pendapatan Margin Murabahah Terhadap Kualitas Laba (Studi Kasus pada Bank Syariah di Indonesia Tahun 2011-2013)
Dwi Wulan Ramadani;
Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 9 (2016): September-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss20169pp699-712
This study aims to determine the presence or absence of differences in the earnings quality on murabaha margin revenue recognition. The sample used in this study selected by purposive sampling method. It produces 6 Islamic Banks (BUS) in Indonesia with the data obtained from their annual reports that have already been published. The research used a quantitative approach using equations of regression to detect the presence or absence of earnings management, which then in different test using independent t-test. The variable in this study is earnings quality that is categorised based on the use of murabaha margin revenue recognition method. Results shows that differences in using murabaha margin revenue recognition method has an impact on quality of earnings. However, the statistical test indicated that there was no significant difference to the quality of earnings.
Internet Financial Reporting: Studi Komparasi Bank Umum Syariah Di Indonesia Dan Malaysia
Taqiyah Dinda Insani;
Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 11 (2016): November-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss201611pp886-899
The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with independent sample t test and mann whitney u test. The population of this study was official website of islamic banks in Indonesia and Malaysia. determination of the number of samples using (sampling jenuh), where all of the population is used as a sampel. Data that being used was secondary data. The data was collected from official website of the sentral banks in each country. The result of this study showed that there was significant differences of Internet Fianncial Reporting Quality between Indonesia and Malaysia. The difference is caused there are significant differences between the quality of content and timeliness components. Meanwhile, there is no differences between technology and user support components.
Pengaruh Variabel Makro Ekonomi Terhadap Nilai Aktiva Bersih (NAB) Reksadana Syariah di Indonesia
Choirum Miha;
Nisful Laila
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 2 (2017): Februari-2017
Publisher : Universitas Airlangga
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DOI: 10.20473/vol4iss20172pp144-158
This research aims to determine the influence of macroeconomic variables affect Net Asset Value of Islamic Mutual Fund partially and simultaneously in Indonesia. The research also uses multiple regression analysis technique. The sample used for this research is obtained from monthly statistic data of Otoritas Jasa Keuangan, statistic of Bank Indonesia, and statistic of Ministry of Energy and Mineral Resources which had been published online from January 2009 to November 2015. The result of this research shows that partially, the inflation affects NAV of Islamic Mutual Fund insignificantly, interest rate affects NAV of Islamic Mutual Fund insignificantly, currency exchange rate affects NAV of Islamic Mutual Fund insignificantly, money supply affects NAV of Islamic Mutual Fund significantly, and Indonesia Crude Price affects NAV of Islamic Mutual Fund significantly. Simultaneously, all exogenous variables affect NAV of Islamic Mutual Fund in Indonesia.
Analisis Komposisi Ideal Dana Tabarru’-Ujrah Metode Dynamic Financial Analysis Perusahaan Asuransi Jiwa Syariah Di Indonesia
Billy Purwocaroko N;
Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 2 (2016): Februari-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss20162pp158-172
The aim of this study was to determine the ideal composition of tabarru'-ujrah fund on Sharia Life Insurance company in Indonesia through Dynamic Financial Analysis method. This research is a quantitative with a simulation approach. The simulation model was Monte Carlo simulation. The data using a secondary data from the financial statements of insurance sharia life insurance companies published between 2012-2014. There are two variables that influence the formation of the composition tabarru’ the claims and Retakaful. The results of this study indicate that the ideal composition tabarru'-ujrah funds obtained amounted to 68.73%: 31.27%. The phenomenon that occurs is the composition tabarru’ which showed a reading below 50%, the life insurance industry sharia set much ujrah in every contribution at the time of composition claims and Retakaful in a low position, and ROI DPS received until the end of the forecasting declining and even minus.
Analisis Pengaruh Financing to Deposit Ratio (FDR) Terhadap Penempatan Dana Pada SBIS Bank Syariah di Indonesia
Supriono Supriono;
Sri Herianingrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 7 (2017): Juli-2017
Publisher : Universitas Airlangga
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DOI: 10.20473/vol4iss20177pp531-546
This study aimed to analyze the influence of Financing to Deposit Ratio (FDR) and to islamic banking fund placement in Islamic Certificate of Bank Indonesia Sharia (SBIS) in the period January 2009-December 2015. The research approach used is a quantitative technique of linear regression analysis. The dependent variable used is the placement of funds in SBIS, while the independent variables, Financing to Deposit Ratio (FDR). Determination of the number of samples using a non probability sampling methods saturated samples, the entire population sampled. The data used is secondary data. The regresion test results stating that the Financing to Deposit Ratio (FDR) significantly affects the placement of funds of islamic bank at SBIS in the period January 2009-December 2015.
Penerapan Tata Kelola Syariah Lembaga Keuangan Islam (Studi Kasus Pada PT. BPRS Jabal Nur Surabaya)
Fachruddin ‘Aabid;
Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss20165pp346-358
This research aims to analyze the implementation process of good sharia governance (GSG) in order to ensure sharia compliance. Sharia governance is a qualitative disclosure that includes arrangements, systems, and control to ensure sharia compliance. The method using descriptive qualitative approach with case study strategy at PT. Bank Pembiayaan Rakyat Syariah (BPRS) Jabal Nur Surabaya. Data collected by in depth interview and documentation. Validation techniques using source and technic triangulation. Analysis techniques using Miles and Huberman’s.Result of this research is based on seven patterns from the sharia governance process which represents the instrumental function of the sharia supervisory board as part of the internal governance structure of corporate governance in Islamic Financial Institutions. Based on the analysis that has been conducted by researchers, PT. Bank Pembiayaan Rakyat Syariah Jabal Nur has been quite obedient in fulfillment guarantee of sharia compliance based on the implementation process of good sharia governance.
Penyaluran Dana ZIS dan Tingkat Inflasi Berpengaruh Terhadap Pertumbuhan Ekonomi Indonesia Periode 2011-2015
Rachmasari Anggraini;
Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 8 (2017): Agustus-2017
Publisher : Universitas Airlangga
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DOI: 10.20473/vol4iss20178pp630-641
This study aims to analyze the influence of ZIS fund's and inflation towards the economic growth in Indonesia during 2011-2015. The research method is quantitative method with multiple linear regression technique. The data used is the collected secondary data of remittances of ZIS from BAZNAS (national amil zakat agency) and inflation rate of BI (Bank of Indonesia) in Indonesia during 2011-2015 that includes monthly data all over Indonesia. The results of the research indicates that the funds of ZIS (X1) affects positively and significantly towards Indonesia's economic growth and inflation (X2) do not affect significantly to economic growth in Indonesia as well as ZIS fund and the inflation simultaneously affected the economic growth significantly during 2011-2015 in Indonesia.
Peran Komitmen Dalam Menghindari Ihtikar Sembako di Pasar Krembangan Surabaya (Studi Pada Mahasiswa Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Universitas Airlangga)
Mirzha Ayunirraga;
Moh. Qudsi Fauzi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 7 (2016): Juli-2016
Publisher : Universitas Airlangga
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DOI: 10.20473/vol3iss20167pp533-548
Dealing transaction in sharia Islam is main purpose to every muslims as muammalah (worship) behavior acted. The merchants commintment is basic point to establish ethics and muslim merchants behavior according to Rasulullah SAW taught to avoid prohibited dealing transactions in sharia Islam. One of the forbidden form in Islamic dealing transaction is ihtikar (accumulated foodsupplies). The main point of these research to knows understanding behavior commitment of muslim merchants in Krembangan traditional market Surabaya to avoid the forbidden one in Islam, which is Ihtikar (accumulated foodsupplies). The research method used qualitative within descriptive study case. The informant determine by purposive sampling. Data samples are collected by semi–structured interview. The results of this research shown that was in generally, muslim merchants has understood commitment behavior acts within sincerity intention, hard work, truth, unity, and khiar (determination)principles to avoid ihtikar.