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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.
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Articles 1,152 Documents
ANALISIS MANAJEMEN RISIKO PENDISTRIBUSIAN ZAKAT PADA LAZNAS DAARUT TAUHIID PEDULI CABANG MALANG Ismiyatun Nafi'ah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 10 (2019): Oktober-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201910pp1995-2007

Abstract

The purpose of this researchis to find out the risk management of zakat distribution carried out by laznas Daarut Tauhiid Peduli Malang can increase the utilization of zakat.The method used in this research is an explanatory qualitative approach. The choice of the main focus in this research was based on the fact that the most impactful risk is the risk of misdirection (distribution) or inefficiency, so it will potentially decrease the reputation and trust of muzakki towards amil zakat institutions. The results of this research there are three points that are considered capable to influence the distribution of zakat such as dishonesty of prospective beneficiaries, inconsistent mustahik in giving reports, and the behavior of mustahik is not good. During the implementation, Daarut Tauhiid Peduli Malang can manage distribution risk so that it can increase the utilization of zakat.Keywords: zakat, risk management, risk of zakat distribution, increased utilization of zakat, laznas Daarut Tauhiid Peduli Malang
MEKANISME PENDISTRIBUSIAN SURPLUS UNDERWRITING DANA TABARRU’ PADA PT. ASURANSI TAKAFUL KELUARGA KANTOR SURABAYA Aprianti Andita Putri; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 3 (2019): Maret-2019
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20193pp625-638

Abstract

This study discusses the mechanism for distributing tabarru's underwriting funds surplus. The purpose of this study was to find out and understand the concept of the mechanism for distributing tabarru's underwriting funds' surplus at the Surabaya Office Family Takaful Insurance. In this study using a qualitative approach with descriptive case study strategies and data collection techniques in the form of interviews and documentation. The results in this study are the distribution mechanism at the underwriting surplus in accordance with the products used by participants and will be processed after the submission of profit sharing by filling out a form submitting the results of the results made by insurance participants. REFERENCESAli, Zainudin. 2008. Hukum Asuransi Syariah. Jakarta: Sinar GrafikaAl-Qur’an dan Terjemahannya. 2000. Semarang: Departemen Agama Republik Indonesia Amrin, Abdullah. 2006. Asuransi Syariah : Keberadaan dan Kelebihannya di Tengah Asuransi Konvensional. Jakarta:  PT Elex Media KomputindoAntonio, Muhammad Syafi’i. 2001. Bank Syariah: Dari Teori Ke Praktik.  Jakarta: Gema Insani PressAnwar, Khoiril. 2007. Asuransi syariah : Halal dan Maslahat. Solo:  Tiga serangkaiBailey, Richard. 1987. Underwriting In Life And Health Insurance Companies.  LOMA.IncDewan Syariah Nasional-Majlis Ulama Indonesia. Indonesia 2001. Fatwa DSN-MUI No. 21/DSN-MUI/X/2001 Tentang Pedoman Umum Asuransi Syariah. [Online]. (https://ahliasuransi.com/fatwa-dewan-syariah-nasional-nomor-21dsn-muix2001-tentang-pedoman-umum-asuransi-syariah/ diakses pada tanggal 14 September 2018)Dewan Syariah Nasional-Majlis Ulama Indonesia. Indonesia 2006. Fatwa DSN-MUI No. 52/DSN-MUI/III/2006 Tentang Akad Wakalah Bil Ujrah Pada Asuransi Syariah dan Reasuransi Syariah. [Online]. (https://ahliasuransi.com/fatwa-dewan-syariah-nasional-nomor-52dsn-muiiii2006-tentang-akad-wakalah-bil-ujrah-pada-asuransi-syariah-dan-reasuransi-syariah/ diakses pada tanggal 17 Februari 2019)Dewan Syariah Nasional-Majlis Ulama Indonesia. Indonesia 2006. Fatwa DSN-MUI No. 53/DSN-MUI/III/2006 Tentang Akad Tabarru’ Pada Asuransi Syariah. [Online]. (https://ahliasuransi.com/fatwa-dewan-syariah-nasional-nomor-53dsn-muiiii2006-tentang-akad-tabarru-pada-asuransi-syariah/ diakses pada tanggal 18 September 2018)Hakim, M Arif. 2012. Analisis Aplikasi Akad Tabarru’ dalam Asuransi Syariah: Studi Kasus pada AJB Bumiputera 1912 Syariah Cabang Kudus. Kudus: Jurnal Ekonomi dan Perbankan Syariah: Vol. 3, No.2, Desember 2012Khalil, Jafri. 2003. Asuransi dalam hukum islam (makalah workshop asuransi syariah).  IBIK. Yin, Robert. 2015. Studi Kasus: Desain dan Metode. Jakarta:  Rajawali PersLexy J. Moeleong. 2010.  Metodologi Penelitian Kualitatif.  Bandung : PT. Remaja RosdakaryaOtoritas Jasa Keuangan. 2016. Statistik Perasuransian Indonesia. [pdf]. (https://www.ojk.go.id/id/kanal/iknb/data-dan-statistik/asuransi/Documents/Pages/Statistik-Perasuransian-Indonesia---2016---Revised-Version/Statistik%20Perasuransian%20Indonesia%202016%20-%20Revised%20Version.pdf diakses pada tanggal 2 September 2018)Saleh, Abdul Rohman et.al., 1994. Arbitrase Islam di Indonesia.  Jakarta: Badan Arbitrase Muamalat IndonesiaSugiyono. 2014. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: CV AlfabetaSholihin, Ahmad Ifham. 2013. Buku Pintar Ekonomi Syariah. Jakarta: Gramedia Pustaka UtamaSula, Ir. Muhammad Syakir. 2004. Asuransi Syariah (Life and General) Konsep dan Sistem Operasional. Jakarta: Gema Insani PressSuma, Muhammad Amin. 2006. Asuransi Syariah dan Asuransi Konvensional: teori, system, aplikasi, dan pemasaran.  Ciputat:  Kholam PusdishingTakaful Keluarga. 2018. Laporan Keuangan. [Online]. (takaful.co.id/laporan-keuangan/ diakses pada tanggal 2 September 2018T.Yanggo, Huzaemah. 2003.  Asuransi Hukum dan Permasalahannya.  Jurnal AAMAI : Vol. 7, No. 12Waksito, Wahyu. 2017. Prosentase Investasi Dana Tabarru’ yang Dapat Diinvestasikan Untuk Mencegah Kekurangan Pembayaran Klaim Saat Defisit Underwriting. Jurisprudence: Vol. 7, No.2, Desember 2017Wirdyaningsih. 2007. Bank dan Asuransi Islam di Indonesia. Jakarta:  Kencana Prenada Media
FAKTOR-FAKTOR YANG MEMPENGARUH TERHADAP TINGKAT DEPOSIT BANK UMUM SYARIAH PERIODE 2011-2018 Sri Fatimah Luliansari; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 12 (2019): Desember-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201912pp2451-2470

Abstract

This study aims to determine the effect of partial and simultaneous variables of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Deposit Insurance System (DIS) on Deposit Rates of Islamic commercial banks in the 2011-2018 period. The data used in this study are secondary data from the Financial Services Authority Report and Sharia Banking Annual Report 2010-2018. The analytical method used in this study is the penel data regression analysis test, where the sample used amounted to 11 Islamic commercial banks obtained by purposive sampling method. The results of the analysis of the best model data used by the author are the Fixed Effect Model. On the results of this researchers simultaneously all variables affect the level of Islamic commercial bank deposits. But partially the CAR and NPF variables have a positive effect on the deposit rate while the DIS does not affect the deposit rate.Keywords: Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Deposit Insurance system (DIS), Tingkat Deposit
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN RIGHT ISSUE (STUDI KASUS PADA SAHAM YANG TERDAFTAR DI ISSI) Moch. Ali Fudin Al Islami; Imron Mawardi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 6 (2019): Juni-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20196pp1101-1113

Abstract

This research aims to find out and explain market reactioncaused by existing action corporate advertisement which is the right issue done by the issuer who was listed in Indonesia Sharia Stock Index period 2014-2016.There are 20 issuers who become the research sample with the period of observation is 29 days. The approach used in this research is quantitative approach by using event study method which is the approach that is specialized to analyze a particular event that is believed to have an impact or reaction. The focus of the research is to see the reaction shown by the change of Average Abnormal Return and Trading Volume Activity using one sample t-test and paired sample t-test. Data processing used a statistical tool of Stata version 14 by determining level of significance of 5%.The results of the research show that there is a significant average abnormal return before and after the right issue and there is a significant difference in trading volume activity before and after the right issue.Keywords: Sharia Stock, Right Issue, Abnormal Return, Trading Volume ActivityREFFERENCESBeaver, William H. 1968. The Information Content of Annual Earning Releases : A Trading Volume Approach. Supplement to journal of Accounting ResearchBrigham, Eugene dan Joel F Houston, 2001. Manajemen Keuangan II. Jakarta:Salemba EmpatHermuningsih, Sri., Wardani D, K. (2009). Analisis Reaksi Pasar Modal Terhadap Peristiwa Right Issue Dan Pengumuman Deviden Yang Ditunjukkan Oleh Abnormal Return.Yogyakarta. Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa. ISSN:2086-0390.Husnan, Suad. (1994). Dasar-Dasar Teori Portofolio dan Analisis Sekuritas. Edisi I. Yogyakarta: Penerbit UPP AMP YKPNHusnan, Suad. (1996). Dasar-dasar teori portofolio dan analisis sekuritas. Edisi II. Yogyakarta: UPP AMP YKPNHusnan, Suad. (2005). Dasar-dasar teori portofolio dan analisis sekuritas.Edisi v. Yogyakarta: UPP AMP YKPNIndonesian Stock Exchange. 2017. Indonesian Capital Market Directory 2017. Jasmine, Aldila., (2015). Reaksi Pasar Terhadap Stock Split Pada Emiten Saham Syariah Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014. Surabaya. Fakultas Ekonomi dan Bisnis Universitas Airlangga.Jogiyanto, H. M. (2003). Teori Portofolio dan Analisis Investasi. Edisi Ketiga. Yogyakarta: BPFE Universitas Gajah Mada.Jogiyanto, H. M. (2009). Teori Portofolio dan Analisis Investasi. Edisi Keenam. Yogyakarta: BPFE Universitas Gajah Mada.Latan, Hengky. (2014). Aplikasi Analisis Data Statistik Untuk Ilmu Sosial Sains Dengan Stata. Bandung. Alfabeta.Maguire, Frances. “The Banker”. 2007.Rusdi, Dedi dan Avianto, Angga.(2009). Pengaruh Right Issue Terhadap Tingkat Keuntungan Dan Likuiditas Saham Emiten Di Bursa Efek Jakarta. Fakultas Ekonomi Universitas Islam Sultan AgungSamsul, Mohammad. 2006. Pasar Modal dan Manajemen Portofolio. Jakarta: ErlanggaSugiyono.   2012.   Metode   Kuantitatif,   Kualitatif   dan   R&D.   Cetakan ke-17. Bandung: Alfa BetaUtomo,V.J. 2015. ”Efek Hari Libur Lebaran Pada Emiten yang Terdaftar dalam ISSI Periode 2011-2013” Surabaya.Fakultas Ekonomi dan Bisnis Universitas Airlangga.(www.ksei.co.id/services/corporate_action_services, diakses tanggal 10 Oktober 2017) ______________IDX Fact Book 2016.Bursa Efek Indonesia. Jakarta______________IDX Annualy Statistics 2014.Bursa Efek Indonesia. Jakarta______________IDX Annualy Statistics 2015.Bursa Efek Indonesia. Jakarta______________IDX Annualy Statistics 2016.Bursa Efek Indonesia. Jakarta______________Undang-Undang No. 8 Tahun 1995 Tentang Pasar Modal
KONSEP PEMBIAYAAN BERBASIS AKAD JUAL BELI PADA BAITUL MAAL WAT TAMWIL PAHLAWAN TULUNGAGUNG Ike Nofita Nurohmah; Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 7 (2019): Juli-2019
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20197pp1434-1449

Abstract

Financing using a sale and purchase contract is one of the most dominant financing in Islamic financial institutions. One of the Islamic microfinance institutions namely baitul maal wat tamil has two types of sale and purchase agreements on its financing products, namely the contract of sale and purchase of murabahah and bai bithaman ajil. This study discusses the concept of financing based on the sale and purchase contract, namely murabahah and bai bithaman ajil on baitul maal wat tamwil (BMT) Pahlawan Tulungagung. The things that need to be reviewed in the practice of the ajabahah and bai bithaman contract are adjusted to the points in the DSN-MUI Fatwa on murabahah financing. This study uses qualitative methods with descriptive case study strategies. Data collection through interviews with four respondents consisting of financing managers, managers and two members of the financing of buying and selling financing and documentation. Interpretation and conclusions are made by linking between data obtained in interviews and documentation. The results of the study show that the concept of financing murabahah and bai bithaman ajil in BMT Pahlawan is not fully in accordance with the DSN-MUI Fatwa regarding the purchase of goods. However, this is still tolerated because of the limitations of BMT to purchase goods which then applies the Al-hajatu tunazzilu rule, manzilata al-dharurah, which is a requirement or need to occupy an emergency position so that the purchasing system is allowed.Keywords: Financing, Murabaha, Bai bithaman ajil, DSN-MUI, BMT Pahlawans
Pengelolaan Zakat Produktif LAZNAS Al-Azhar untuk Pemberdayaan Dhuafa Melalui program Rumah Gemilang Indonesia Farah Dianti Safira; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 1 (2019): Januari-2019
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20191pp36-41

Abstract

The background of this research is the existence of unemployed and poverity phenomenon. This phenomenon encourages researchers to take research that discusses about productive zakat management of national zakat institution of Al-Azhar, through Rumah Gemilang Indonesia as the solution. This research uses qualitative approach with case study strategy. Data collection is done through interviewing techniques with related parties and the documents concerned. Analytical techniques carried out in this research is the technique of source triangulation and descriptive qualitative analysis techniques.The results of this study indicate that the national zakat institution of Al-Azhar recieves funds from the donors. They distributed the funds to Rumah Gemilang Indonesia as one of their programs, that aims to empower the dhuafas through six months training with no charge of tuition fee. So the dhuafas can be freed from unemployed and poverty problems.Keywords: productive zakat management, national zakat institution, empowerment, dhuafaREFERENCES Nasution, Mustafa Edwin dkk. 2006. Pengenalan Ekslusif Ekonomi Islam. Jakarta:  Prenadamedia Grup.Qadir, Abdurrachman. 2001. Zakat (Dalam Dimensi Mahdah dan Sosial). Jakarta: PT Raja Grafindo Persada.Wibisono, Yusuf. 2015. M.engelola Zakat Indonesia. Jakarta: Prenadamedia Group.Yin, Robert K. 2002. Studi Kasus Desain dan Metode. Jakarta: PT Raja Grafindo Persada.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KOPERASI SYARIAH DI SURABAYA PADA PERIODE TAHUN 2014-2018 Anindya Nur Hidayati; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 9 (2019): September-2019
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20199pp1862-1876

Abstract

This study aims to analyze the influence of the number of members, own capital, and External capital on the Remaining Business Result (SHU) in Islamic cooperatives in Surabaya for the period 2014-2018. This study uses a quantitative approach. The subject used is the Sharia Cooperative in the Surabaya area with an annual period of 2014-2018. The method used in this study is a panel data regression analysis model that is processed using Stata software. Based on the results of the analysis it is shown that the variable number of members and own capital partially have a significant positive effect on SHU. Whereas,External capital has a negative significant effect on SHU. Nevertheless, simultaneously the number of members, own capital, and External capital have a significant effect on the Remaining Business Result (SHU).Keywords: Remaining Business Result (SHU), Number of Members, Own Capital, External CapitalREFFERENCESAnggraini, Novi Hasti. 2009. “Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Koperasi Pegawai Negeri Di Kota Surakarta Tahun 2007”. Universitas Sebelas Maret (Online). eprints.uns.ac.id, diakses pada 27 Juni 2017.Anshori, Muslich dan Sri Iswati. 2009. Buku Ajar Metode Penelitian Kuantitatif. Surabaya: Pusat Penerbitan dan Percetakan Unair (AUP).Arifin, Zainul. 2009. Dasar-Dasar Manajemen Bank Syariah. Jakarta: Raja Grafindo Persada.Azim, Amin. 1987. Perkoperasian Indonesia. Yogyakarta: BPFEBaswir, Revrisond. 2000. Koperasi Indonesia. Yogyakarta: BPFE-YOGYAKARTA.Buchori, Nur Syamsudin. 2009. Koperasi Syariah. Sidoarjo: Masmedia Buana Pustaka.Departemen Koperasi. Undang-Undang Republik Indonesia No. 25 Tahun 1992. Tentang Perkoperasian.Dewan Syariah Nasional. 2000. Fatwa No. 15/DSN-MUI/IX/2000. (Online). www.dsnmui.or.id, diakses pada 29 Januari 2019.Firdaus, Muhammad dan Agus Endi Susanto. 2004. Perkoperasian Sejarah,Teori dan Praktek. Bogor: Ghalia Indonesia.Ghozali, Imam. 2006. Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.Hendrojogi. 1998. Koperasi Asas-Asas Teori dan Praktek. Jakarta: PT Raja Grafindo Persada.Nazir, Mohammad. 1983. Metode Penelitian. Jakarta: Ghalia Indonesia.Sagimun. 1983. Koperasi Indonesia. Jakarta: Departemen Pendidikan dan Kebudayaan.Sedarmayanti, Syarifudin Hidayat. 2002. Metodologi Penelitian. Bandung: Mandar Maju.Sholihin, Ahmad Ifham. 2008. Buku Pintar Ekonomi Syariah. Jakarta: PT Gramedia Pustaka Utama.Sitio, Arifin dan Halomoan Tamba. 2001. Koperasi: Teori dan Praktek. Jakarta: Erlangga.Suwito, K. Tjilik dkk. 1991. Peran Serta Anggota dan Pengembangan Koperasi Suatu Pengkajian Fungsional di Kotamadia Dati II Surakarta. Laporan Penelitian Mandiri. Universitas Sebelas Maret Surakarta.Widiyanti, Ninik dan YW Sunindhia, SH. 1989. Koperasi dan Perekonomian Indonesia. Jakarta: PT Bina Aksara.Winarko, Sigit Puji. 2014. “Pengaruh Modal Sendiri, Jumlah Anggota, dan Aset Terhadap Sisa Hasil Usaha Pada Koperasi di Kota Kediri”. Nusantara Of Research (Online). efektor.unpkediri.ac.id, diakses pada 1 Februari 2019.
PENGARUH KOMPOSISI PEMBIAYAAN NON BAGI HASIL DAN FINANCING TO DEPOSIT RATIO (FDR)TERHADAP PROFITABILITAS PADA PT BANK MUAMALAT INDONESIA TAHUN 2012-2016 Renanda Rosita Wibowo; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 3 (2019): Maret-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20193pp477-488

Abstract

The purpose of this study is to analyze the relationship of non profit sharing and FDR to profitability in PT Bank Muamalat Indonesia. The approach used is a quantitative using multiple linear regression analysis techniques. The results of this study indicate that partially non-profit sharing is not significant to ROA, partially FDR has a significant negative effect to ROA, non profit sharing and FDR simultaneously significant effect to ROA at PT Bank Muamalat Indonesia.Keywords: Non profit sharing, Financing to Deposit Ratio, Return On Assets, multiple linear regressionREFERENCESAl Qur’an danTerjemahannya. 2002. Jakarta: Kementrian Agama RI.Augusty, Ferdinand. 2006. Metode Penelitian Manajemen: Pedoman Penelitian untuk skripsi, Tesis dan Disertasi Ilmu Manajemen. Semarang: Universitas Diponegoro.Ardianto, F. D. 2014. Pengaruh Pembiayaan Dan Rasio Non Performing financing (NPF) Terhadap Asset Turn Over (ATO) Bank Umum Syariah Nasional Di Indonesia. Jurnal Ekonomi dan Bisnis.Afif, Zaim Nur, 2014. Pengaruh Pembiayaan Murabahah Terhadap Laba Melalui Variabel Intervening Pembiayaan Bermasalah Bank Umum Syariah di Indonesia Periode 2009-2013. Skripsi. Surabaya: Universitas Airlangga.Dendawijaya, Lukman. 2009. Manajemen Perbankan. Ghalia Indonesia, Jakarta.Dewi dan Yusak. 2017. Pengaruh Pembiayaan Murabahah, istishna, Mudharabah, dan Musyarakah Terhadap Profitabilitas (Studi Pada Bank Syariah di Indonesia Periode Maret 2015-Agustus 2016). Accounting and Management Journal, Vol 1, No 1, July 2017.Fahrul, F., Arfan dkk. 2012. Pengaruh Tingkat Risiko Pembiayaan Musyarakah Dan Pembiayaan Murabahah Terhadap Tingkat Profitabilitas Bank Syariah (Studi Pada Bank Aceh Syariah Cabang Banda Aceh). Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, Vol. 2, No. 1.AccountFatmawati Ima dkk, 2016. Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah dan Ijarah terhadap Laba Bersih Bank Umum Syariah di  Indonesia. Skripsi.Jember: FakultasEkonomiUniversitasJember.Ningsih, Hartini. 2008. AnalisisPengaruh Total Asset Turn Over dan BOPO TerhadapProfitabilitas Bank Syariah (StudiKasusPada Bank BTN Kantor CabangSyariah Jakarta). Skripsi. Jakarta: UIN SyarifHidayatullah.Heri Sudarsono (2008), Bank & Lembaga Keuangan Syari’ah. Yogyakarta: Ekonisia. Cetakan ke-2.Hidayah, Liza Nur. 2013. Pengaruh Pembiayaan Natural Uncertainty Contracts (NUC) dan Natural Certainty Contracts (NCC) Terhadap Profitabilitas Bank Umum Syariah Periode 2008-2012. Skripsi. Malang: UniversitasNegeriMaulana Malik Ibrahim.Hidayat, Taufik. 2011. BukuPintarInvestasiSyariah. Jakarta: Mediakita.Ismail. 2011. Perbankan Syariah. Jakarta: Kencana.Kasmir. 2008. Analisis Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada.Karim, A. A. 2011. Bank Islam Analisis Fiqih dan Keuangan. Jakarta: PT Raja Grafindo Persada.Tahun 2011-2013. Skripsi. Surakarta: Universitas Muhammadiyah Surakarta.Muhammad. 2004. Manajaemen Dana Bank Syariah. Edisi Pertama. Ekonisia: Yogyakarta.Muhammad. 2011. Manajemen Bank Syariah. Yogyakarta:UPP STIM YKPN.Muhammad. 2012. TeknikPerhitunganBagiHasil Dan Pricing Di Bank Syariah. Yogyakarta: UII Press.Munandar, Eris. 2009. Pengaruh Dana Pihak Ketiga, Loan to Deposit Ratio dan Return On Asset Terhadap Pembiayaan pada Bank Syariah Mandiri. Universitas Islam Negeri Sunan Kalijaga: Yogyakarta.Prastowo, DwidanRifkaJuliaty. 2010. AnalisisLaporanKeuangan :KonsepdanAplikasi (Edisi 3). Yogyakarta : UPP STIM YKPN.Rivai, Veithzal. 2007. Bank and Financial Institute Management. PT Raja GrafindoPersada: Jakarta.
Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan CSR sebagai variabel Moderasi (Perusahaan yang tergabung di JII dan Indeks SRI-KEHATI periode 2016-2018) Niswatin Chasanah; Sylva Alif Rusmita
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 11 (2019): November-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201911pp2331-2346

Abstract

This study aims to determine and analyze the effect of profitability (ROA) on stock prices with corporate social responsibility (CSR) as a variable that moderates the two variables. The object of this research is companies incorporated in JII and SRI-KEHATI indexes that meet the test sample criteria during the period 2016 - 2018. This study uses a quantitative approach. Analysis of the data in this study used a moderation regression analysis (MRA). This study uses 20 samples for the JII index and 21 for the SRI-KEHATI index. Data obtained from the company's financial statements incorporated in JII and the SRI-KEHATI index for the period of 2016 - 2018 on the Indonesia Stock Exchange (IDX) website. The results showed that Return On Assets (ROA) had a significant effect on JII stock prices and SRI-KEHATI index stock prices. Furthermore, with CSR as a moderating variable showing the results of research with JII that is partially CSR disclosure shows a significant value which means CSR disclosure is able to moderate the relationship of ROA with JII stock prices. Overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) significantly influence the stock price of JII. Furthermore, the results of research with the SRI-KEHATI index partially disclose CSR as a moderating variable showing a significant value. This means that CSR disclosure is not able to moderate the relationship of ROA with JII stock prices. while overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) affect the stock price of the SRI-KEHATI index.Keywords: Profitability,StockPrice,ROA,CSR
IMPLEMENTASI AKAD MURABAHAH TERHADAP PEMBIAYAAN PENSIUN PADA BANK SYARIAH BUKOPIN KC SURABAYA Meyrina Ferdiana Putri; Sunan Fanani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 5 (2019): Mei-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20195pp968-976

Abstract

The purpose of this study was to determine how the application of Murabahah contract on pension financing product in Bank Syariah Bukopin KC Surabaya. Things that need to be reviewed in the practice of contract murabahah is tailored to the specific points on the National Sharia Board Fatwa Indonesian Ulama Council Fatwa No.04/DSN-MUI/IV/2000 about murabahah. This study uses a qualitative method with descriptive case study strategy. The object of this study is Bank Syariah Bukopin KC Surabaya. By conducting interviews to 3 respondents consisting of Account Officer, Financing Operations, and Marketing staff. After the interviews were analyzed using the pairing patterns to get conclusion. The result of research conducted by observation and interview by 3 respondents, tthe product of pension financing that Bank Syariah Bukopin KC Surabaya in accordance with Fatwa DSN-MUI No.04 / DSN-MUI / IV / 2000 about murabaha.Keywords: Implementation of Murabahah contract, DSN-MUI, Pension Financing, Bank Syariah Bukopin KC SurabayaREFFERENCESDsnmui.or.id diakses pada 5 mei 2018 pukul 14.41www.ojk.go.iddiakses pada 29 april 2018 pukul 20.15Karim A, Adiwarman. 2014. Bank Islam: analisis fiqih dan keuangan. Jakarta. PT. Raja Grafindo Persada.Sugiyono, Prof. Dr. 2012. Metode Penelitian Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta. Ascarya,2013. Akad dan Produk Bank Syariah. Jakarta:PT. RajaGrafindo PersadaWiroso, 2005. Jual Beli Murabahah. Yogyakarta: UII PressWidodo, 2014. Teori dan Implementasi. Edisi revisi. Yogyakarta: Penerbit AndiYin, Robert K. 2009. Studi kasus: desain& Metode. Jakarta:  Prenada media.Antonio, Muhammad Syafi’i, 2001. Bank Syari’ah: dari Teori ke Praktik. Jakarta: Gema Insani Press

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