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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
IMPLEMENTASI METODE CIBEST (CENTER OF ISLAMIC BUSINESS AND ECONOMIC STUDIES) DALAM MENGUKUR PERAN ZAKAT PRODUKTIF TERHADAP PEMBERDAYAAN MUSTAHIQ DI LEMBAGA YAYASAN DANA SOSIAL AL-FALAH (YDSF) SURABAYA1 Muhammad Afthon Ashar; Muhammad Nafik Hadi Ryandono
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/vol6iss20195pp1057-1071

Abstract

Productive zakat is the management of zakat funds by providing assistance in the form of business activity funds to mustahiq. The purpose of productive zakat funds to the community is to improve the economic welfare of mustahiq. CIBEST (Center of Islamic Business and Economic Studies) is a method of measuring mustahiq poverty that is based not only on material aspects, but spiritual mustahiq before and after obtaining assistance from zakat funds. This study aims to determine the condition of mustahiq poverty before and after receiving assistance from zakat funds Al-Falah Social Fund Foundation, Surabaya City. The approach used in research is a quantitative approach with case studies. In the technique of collecting data using interview techniques directly to Mustahiq based on questionnaires. The result of this study is that there is a change in the condition of the Mustahiq Quadrant I family (Prosperous) before getting zakat assistance, namely 3 heads of families to 5 heads of families. Quadrant II (Material Poverty) before getting zakat assistance, namely 1 family head, 0 family heads. Quadrant III (Spiritual Poverty Index) before getting help from one family head, 3 family heads. Quadrant IV (Absolute Poverty) before getting zakat assistance, namely 4 heads of families, becomes 0 family heads.Keywords: Productive Zakat, CIBEST, MustahiqREFFERENCESAnshori Muslich dan Sri Iswati. 2009. Metode Penelitian Kuaantitatif. Surabaya: Airlangga University Press (AUP)Asnaini. 2008. Zakat Produktif Dalam Perspektif Hukum Islam. Bengkulu: Pustaka Pelajar. Azam, M., Iqbal, N., & Tayyab, M. (2014). Zakat and Economic Development: Micro and Macro Level Evidence from Pakistan. Bulletin of Business and Economics, 3(2), 85-95.Badan Pusat Statistik (BPS). 2016. Profil Kemiskinan di Indonesia Maret 2018. dalam Berita Resmi Statistik, edisi No.57/07/Th.XXI, 16 Juli 2018. Badan Pusat Statistik. Jakarta.Badan Pusat Statistik (BPS). 2016. Profil Kemiskinan Kota Surabaya 2018. dalam Berita Resmi Statistik, edisi No.01/01/3578/ Th.II, 04 Januari 2018. Badan Pusat Statistik. Jakarta.Beik IS, Arsyianti LD. 2015. Ekonomi Pembangunan Syariah. Bogor (ID) edisi revisi : IPB Press.Fakhruddin. 2008. Fikih dan Manajemen Zakat di Indonesia. Malang: UIN Malang Press Firdausi, Hilya. 2015. “Peran Dana Zakat Produktif Dalam Mengembangkan Usaha Mustahik (Studi Kasus Pada Lembaga Amil Zakat Masjid Al Akbar Surabaya). Skripsi. Surabaya: Fakultas Ekonomi dan Bisnis, Universitas Airlangga.Imaduddin Abi Al-Fida’i Ismail Ibn Katsir Al-Qurasyiyyi. 1995. Tafsir Al-Qur’an Al-Azhim jilid 2. Riyadh: Daar ‘Alimi Al-Kutub.Hamzah Hasan Khaeriyah. 2008. Ekonomi Islam, Kerangka Fikir dan Istrumen Ekonomi Zakat Serta Wasiat. Jakarta: Lekas.Hikmat Kurnia, dan A Hidayat. 2008. Panduan Pintar Zakat. Jakarta: Qultum Media.Nindityo, Herwindo Ghora.2014.“Zakat Produktif Untuk Meningkatkan Kinerja Produksi, Motivasi, dan Religuitas Mustahik (Studi Kasus Pada BAZ Jatim)". Skripsi. Surabaya: Fakultas Ekonomi dan Bisnis, Universitas Airlangga.Sugiyono. 2009. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif dn R&D. Bandung: AlfabetaTarigan, Josep R., M. Suparmoko. 2000. Metode Pengumpulan Data : Untuk Ilmu Sosial dan Ekonomi. Jilid 1. Yogyakarta : BPFE.Yusuf Qardhawi. 2007. Hukum Zakat.Jakarta : Lentera Antar Nusa http://www.bps.go.id/ , dikases pada tanggal 23 Maret 2017http://www.surabayakota.bps.go.id/, diakses pada tanggal2 Juni 2017http://www.ydsf.org, diakses pada tanggal 2 Juni 2017
PENERAPAN PRINSIP SYARIAH DALAM PEYELENGGARAAN LAYANAN PINJAM-MEMINJAM BERBASIS FINTECH Basrowi Basrowi; Julianas Julianas
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 7 (2019): Juli-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20197pp1521-1536

Abstract

This study aims to describe the application of sharia principles in the implementation of fintech-based lending services. The method used in this study is descriptive qualitative research and literature. The data used is secondary data from various relevant and up to date literature. Based on the results of the analysis it can be concluded that accounts payable is an agreement between two parties giving money or goods to a second party to be utilized. In terms of engagement in accordance with Islamic law or according to sharia, contracts through information technology media still have to fulfill harmony and terms of contract. The contract scheme implemented by service providers includes the Wakalah bil Ujrah contract and the Musyarakah contract. In the field of muamalah known as the principle of Islamic law, namely the principle of skill or change. The terms of Ijab Qobul must describe the agreement of the parties to enter into the online debt agreement. To achieve this, it is necessary to apply the principles of Islamic engagement, sharia, into financial transactions and other businesses that are consistently related.Keywords: financial technology, sharia, principleREFFERENCESAdrian Sutedi. (2009). Perbankan Syariah: Tinjauan dan Beberapa Segi Hukum. Jakarta: Ghalia.Alwi, A. B. (2018). Pembiayaan Berbasis Teknologi Informasi (Fintech) yang Berdasarkan Syariah. Al-Qanun: Jurnal Pemikiran Dan Pembaharuan Hukum Islam, 21(2), 255–271. Retrieved from http://jurnalfsh.uinsby.ac.id/index.php/qanun/article/view/684Andreas, D. (2018). OJK Bakal Segera Buat Aturan untuk Mengawasi Fintech Syariah. Retrieved from https://ummatpos.com/19750/fintech-syariah-butuh-landasan-fatwa-dan-panduan-ulamaArno Maierbrugger. (2018). A new term is born : Shariah fintech , and it has quite some potential. Retrieved from https://www.gulf-times.com/story/599050/A-new-term-is-born-Shariah-fintech-and-it-has-quit%0AABusro, Muhammad. 2018. Metode Penelitian Sosial. Surabaya: Jenggala Pustaka UtamaDewan Syariah Nasional (DSN) No 117/DSN-MUI/II/2018 Tentang Layanan Pembiayaan Berbasis Teknologi Informasi Berdasarkan Prinsip SyariahM. Ali Hasan. (2018). Pengantar Lembaga Keuangan Syariah. Surabaya: FH UNAIR SURABAYA. Retrieved from https://genap2019.aula.unair.ac.id/login/index.php Usanti,Micu, A. (2016). Fintech And Its Implementation On The Romanian Non-Banking, IV(2), 379–384. Retrieved from seaopenresearch.eu/Journals/articles/SPAS_11_30.pdfMuchlis, R. (2018). Analisis SWOT Financial Technology (Fintech) Pembiayaan Perbankan Syariah Di Indonesia (Studi Kasus 4 Bank Syariah Di Kota Medan). AT-TAWASSUTH: Jurnal Ekonomi Syariah, 1(1), 335–357.Mukhlisin, M. (2016). Dibalik FinTech Syariah. Retrieved from https://www.islampos.com/55845-55845/%0ADibalikMurniati. (2017). Fintech Syariah Butuh Landasan Fatwa Dan Panduan Ulama. Retrieved from https://ummatpos.com/19750/fintech-syariah-butuh-landasan-fatwa-dan-panduan-ulama/%0AFintechPashafollow, M. R. (2017). Potensi Besar Perkembangan Fintech Berbasis Syariah di Masa Depan.Samir, S., & Rahmizal, M. (2017). Developing Islamic Financial Technology In Indonesia, 1(2), 130–140. https://doi.org/10.26487/hebr.vSari, A. R. (2018). Perlindungan Hukum Bagi Pemberi Pinjaman Dalam Penyelenggaraan Financial Technology Berbasis Peer To Peer Lending Di Indonesia. Yogyakarta. Retrieved from http://e-journal.uajy.ac.id/14649/1/Jurnal.pdfTrisadini P. Usanti. (2004). Penanganan Pembiayaan Bermasalah Di Bank Syariah. Yuridika, 19(1).Trisadini UP dan Abdul Shomad. (2015). Hukum Perbankan. Surabaya: FH- Universita Airlangga dan Lutfansah Media.Umi Kulsum. (2018). Dewan Syariah dan OJK segera rilis fatwa fintech syariah, (November 2017), 2018.
PENGARUH FIRM SIZE DAN PROFITABILITY SERTA TOTAL ASSETS TURNOVER TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA PERIODE 2012-2016 Inayatul Fitria Saputri; Muhammad Nafik Hadi Ryandono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 1 (2019): Januari-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20191pp82-96

Abstract

The goal is the reseach is to determine the effect of firm size and profitability as well as total assets turnover of companies in the sector of Consumer Goods Industry Listed In Indonesia Sharia Shares Index (ISSI) partially or simultaneously. The method of research used is the quantitative approach. The sample of the research is are 13 companies registered in Indonesia Sharia Shares Index (ISSI) that meet the criteria of purposive sampling. The analysis technique used best estimation model by Random Effect Model (REM). The result of the partial test shows that firm size, profitability variable and total asset of turnover is influenced simultaneously and significantly in stock return concerning the policy of consumer goods industry sector listed in Sharia Shares Index. Further, some of the firm size variable have significantly positive influence. In the contrary, the profitability and the total asset turnover have a negative influence and insignificant effect concerning stock return of consumer goods industry sector listed in Sharia Shares Index from 2012 to 2016 periodKeywords: Firm Size, Profitability, Total Assets Turnover, Return SahamREFERENCESAl-Qur’an Kementrian Agama RI . 2013. Jakarta:Penerbit Wali dan Mikraj hasanah Ilmu. Gujarati, Damodar, 2003, Basic Econometrics, The Mc Graw-Hill CompaniesHeykal, Nuhammad. 2012. Tuntutan dan Aplikasi Investasi Syariah. Jakarta: Elex Media KomputindoJogiyanto. 2008. Teori Portofolio dan Analisis Investasi. Edisi Ketujuh. Yogyakarta : BPFE-UGMKasmir, 2015.  Analisis Laporan Keuangan.  Jakarta : Raja Grafindo PersadaRianti Syahputri. 2015. Pengaruh ROA, NPM, EPS terhadap Return pada emiten Jakarta Islamic Index tahun 2010-2013. JESST vol. 2 No.4 April 2015.Universitas Airlangga Surabaya Roslianti, Riskary. 2014. Pengaruh Kinerja keuangan Terhadap Return Saham (Studi pada emiten saham syariah sektor manufaktur yang terdaftar di Indeks saham Syariah Indonesia 2011-2012. JESST vol.1 7 Juli 2014 Universitas Airlangga Surabaya.Ryandono, Muhamad Nafik H. 2009. Bursa Efek dan Investasi Syariah. Jakarta:Serambi.Widarjono, Agus. 2013. Analisis Statistika Multivariat Terapan Yogyakarta: UPP STIM YKPN.
Analisis Pengaruh Variabel Makroekonomi terhadap Return Saham Syariah Sektor Pertanian yang terdaftar di ISSI Periode 2011-2018 Achmad Kharis; Imron Mawardi
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/vol6iss201910pp1953-1965

Abstract

This study aims to determine the effect of GDP, Inflation, SBIS, Exchange Rates against Returns on Sharia Stocks in the Agriculture Sector Listed in the Indonesian Sharia Stock Index (ISSI). The approach used is quantitative by using the Vector Error Correction Model (VECM) analysis technique with the STATA program. While the GDP, Inflation, SBIS, Exchange Rates as independent variables and Returns on Sharia Stocks in the Agriculture Sector Listed in the Indonesian Sharia Stock Index (ISSI) as the dependent variable. The results of this study indicate that in the short term only GDP has a negative and significant effect. Whereas in the long run the GDP has a negative and significant effect, inflation has a positive and significant effect, SBIS has a negative and significant effect, Exchange rates have a positive and significant effect on the return of Agricultural Sector Sharia Shares registered at ISSI on the research period from 2011 to 2018.Keywords: GDP, Inflation, SBIS, Exchange Rates and Returns on Sharia Stocks in the Agriculture Sector Listed in ISSI
PERSEPSI PENILAIAN HAK DAN KEWAJIBAN KETENAGAKERJAAN ISLAM PERSPEKTIF CHAUDHRY PADA KARYAWAN BANK JATIM SYARIAH1) Evita Febriani Ludiyatno; Eko Fajar Cahyono
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/vol6iss201911pp2216-2223

Abstract

This study aims to determine the assessment of the rights and obligations of Islamic laborers from the perspective of Chaudhry. Employee rights include receiving the same treatment, getting a price specialization, being treated well, getting the right salary, not given a job beyond his ability, getting medical assistance. Whereas employee obligations include having a sincere and uplifting spirit and having a good religious nature case studies on the employees of Bank Jatim Syariah Central Surabaya and Sidoarjo. This research uses a quantitative descriptive approach with simple tabulations.Keywords: rights, obligations, Employee
EFEKTIVITAS ZAKAT DALAM MENGURANGI KEMISKINAN DI JAWA TIMUR MENGGUNAKAN TEKNIK BASIC NEEEDS DEFICIENCY INDEX (BNDI) Arum Fatmawati; Raditya Sukmana
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/vol6iss20193pp568-583

Abstract

This research aims to test the role of zakat to reduce poverty in the East Java period 2015-2017 by using the index that was recently developed, Basic Needs Deficiency Index. The research method used is qualitative approach with case study strategy. This research formulated BNDI index to measure the deficiency and effectiveness of zakat in resolving poverty. Data required is the total population that its income was below the poverty line in every city of East Java, and also total zakat, which was distributed by BAZNAS East Java in every city of East Java. The results obtained from the BNDI calculation have been able to explain the effectiveness of zakat for reducing poverty and inequality in East Java. The result of calculation, which was a high value or approaching value 1, explains that zakat that was distributed by BAZNAS East Java is not effective in reducing poverty in East Java. Furthermore, the result of this research shows that some cities had the highest BNDI and lowest BNDI as well. Hopefully, this result could be considered to use by the policymaker to improve the effectiveness of zakat in reducing poverty.Keywords: Zakat, Poverty, Basic Needs Deficiency Index (BNDI)REFERENCESBeik, Irfan Syauqi dan Laily Dwi. 2016. Ekonomi Pembangunan Syariah. EdisiRevisi. Depok: PT Rajagrafindo Persada.Creswell, John. W. 2015. Research Design Second Edition. Terjemahan oleh LintanLazuardi. Yogyakarta: Pustaka Pelajar.Dawson, Yelena. 2015. The Institutionalisation of Private Sector PerformanceMasurement in an Australian Oot-forprofit Organisation. epublications@scu.Fakultas Bisnis Administrasi. Southern Cross University.Fauzia, Amelia. 2008. Faith and a State: a History of Islamic Philanthropy inIndonesia. Disertasi tidak diterbitkan. Melbourne Faculty of Arts University ofMelbourne.Hafidhuddin, Didin. 2002. Zakat dalam Perekonomian Modern. Jakarta: Gema Insani.Hafidhuddin dan Rahmad Pramulya. 2008. Kaya Karena Berzakat. Depok : Raih AsaSukses.Huda, Nurul, dkk. 2012. Kebijakan Publik Islami. Jakarta: Kencana Prenada MediaGroup..Karim, Adiwarman Azwar. 2010. Sejarah Pemikiran Ekonomi Islam. Edisi Ketiga.Jakarta: Rajawali Press.BAZNAS Provinsi Jawa Timur, Profil BAZNAS, (Online), (www.baznasjatim.or.id 15 Agustus 2018. 20:17)Badan Pusat Statistik (Online), (www.bps.go.id 15 September  2018 20 12:43)Badan Pusat Statistik Provinsi Jawa Timur (online), (www.jatim.bps.go.id  15 september 2018 15:50)Indonesia Investment (online), (www.indonesia-investments.com 15 September 2018 16:30)Naziruddin, dkk. (2006). The Effectiveness of zakat in alleviating poverty and inequalities ( a measurement using a newly developed technique)
Pendayagunaan Dana Zakat, Infaq, dan Shadaqah melalui Pemberdayaan Petani pada Lembaga Amil Zakat Al-Azhar Surabaya Putri Rizky Maisaroh; Sri Herianingrum
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 12 (2019): Desember-2019
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss201912pp2538-2552

Abstract

The purpose of this study to determine the utilization of ZIS funds by LAZ Al-Azhar Surabaya in community groups in Laharpang Hamlet through economic empowerment. The research is descriptive qualitative with the case study method.LAZ Al-Azhar by using qualitative method. interviews were conducted with five respondents consisting of two parties from LAZ Al-Azhar and three group members. The data used are primary data and secondary data. The results of the study indicate that the utilization of Al-Azhar ZIS LAZ funds in the Lamor Kelud Sejahtera Community Self-Help Group (SHG) was carried out through the Million Empowerment Program. Empowerment of SHG provided is in the form of assistance, supervision, capital loans, and Joint Business Groups (KUB). This is evidenced by the increase in revenue mustahiq, smoothness installment payments as well as the ability to sadaqah.Keywords: Utilization of Zakat Infaq Shadaqa, LAZ Al-Azhar, Empowerment, Lamor Kelud Sejahtera KSM.
PENGAKUAN DAN PENGUKURAN TRANSAKSI WAKAF PRODUKTIF PADA LEMBAGA WAKAF (STUDI KASUS: YAYASAN BAITUR RAHMAH SEJAHTERA SIDOARJO) Arinda Dewi Nur Aini; Noven Suprayogi
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/vol6iss20195pp928-941

Abstract

This research aims to analyze the recognition and measurement concepts on productive waqf transaction in Baitur Rahmah Sejahtera Foundation Sidoarjo. Baitur Rahmah Sejahtera Foundation is an institution which the main activity are collecting, organizing, and distributing infaq, shadaqah and waqf. This research uses qualitative method with case study using observation, interview and documentation by collecting financial report from the treasury. The result of this research shows that waqf collection transaction is recognized as the acceptance of cash waqf and is measured based on the cash value received from the wakif. The collection of land-benefit waqf is not recognized and clearly measured, making it difficult to identify the magnitude and value of the land to which the benefits are derived. The distribution of waqf to GO Fish and Chicken Resto business is acknowledged as distribution productive waqf. The results of the management of productive endowments submitted to mauquf 'alaih are recognized as channeling of productive waqf and measured at the value of cash handed over.Keywords: Productive Waqf, Recognition, Measurement, Land-Benefit Waqf, Cash WaqfREFFERENCESAbdullah bin Muhammad ath-Thayyar et al. 2006. Ensiklopedia Fiqh Muamalah dalam Pandangan 4 Mazhab. Yogyakarta: Maktabah al Hanif.Abu Abdullah Muhammad ibn Yazid al-Qazuwaini wa Majah. Sunan Ibn Maja|h.. Kairo: Mawqi’ Wizarah al-Auqaf al-Mishriyah.Abu Zuhrah, M. 1972. Muhadarat fi al-Waqf. Cairo: Dar al Fikr al-‘Arabi.Al-Asqalāni, Ahmad bin Ali bin Hajar. 1960. Fathu al-Bāri bi SyarhShahīh al-Imām Abi ‘Abdillah Muhammad bin Ismail al-Bukhāri. Juz 6. AlQāhirah: Dār al-Kutub al-Salafiyyah.Al-Hujaili, Abdullah bin Muhammad bin Sa’d. 1999. Al-Auqāf al-Nabawiyyah wa Waqfiyāt ba’dhi al-Shahābah al-Kirām: Dirāsah Fiqhiyyah, Tārīkhiyyah, waTstāiqiyyah. Nadwah al-Maktabah al-Waqfiyyah fi alMamlakah al-‘Arabiyyah al-Su’udiyyah, 25-27 Muharram 1420. Saudi Arabia: Wazāratu al-AuqāfwaSyu’un al-Islamiyyahwa al-Auqāfwa alDa’wahwa al-Irsyād.Al-Jaziri, Abdurrahman. 1970. Kitab Fiqh Ala Mazahib al-Arba’ah. Mesir: Rihayatul Kubra.Al-Mālik, IbnuBathal Abu al-Hasan Ali bin Khalaf bin ‘Abdu. 2003. SyarhShahīh al-Bukhāri li IbniBathal. Juz 6, Cet. 2. Saudi Arabia: Maktabah al-Rusyd.Al-Qasthalani, Ahmad bin Muhammad bin Abi Bakar bin ‘Abdu al-Malik. 1905. Irsyad al-Syāri li al-SyarhShahīh al-Bukhāri. Juz 9, Cet. 7. Mesir: Al-Mathba’ah al-Kubro al-Amiriyah.Al-Syarkhasi, Syamsu al-Din Abu Bakar Muhammad bin Abi Sahl. 2000. AlMabsuth. Juz 12, Cet. 1. Beirut: Dar al-Ma’rifah.Al-Zuhaily, Wahbah. 1985. Al-Fiqh al-Islami wa Adillatuhu. Juz 8. Damaskus: Dar al-Fikr.Azhary, M. Thahir. 2003. Bunga Rampai Hukum Islam Cet. 2. Jakarta: In Hill Co.Azzam, Abdul Aziz Muhammad. 2010. Fiqh Muamalah Sistem Transaksi dalam Fiqh Islam. Jakarta: Amzah.Badan Wakaf Indonesia. 2016. Pedoman Akuntansi Wakaf. Jakarta: Departemen AgamaBank Indonesia. 2016. Wakaf: Pengaturan dan Tata Kelola yang Efektif. Jakarta: Departemen Ekonomi dan Keuangan Syariah-Bank Indonesia.Belkaoui, Ahmed Riahl. 2012. Accounting Theory, Fifth Edition. Hampshire: Cengage LearningChowdhury, Md. Shaheedur Rahaman, MohdFahmi bin Ghazali, MohdFaisol Ibrahim. 2011. Economics of Cash WAQF management in Malaysia: A proposed Cash WAQF model for practitioners and future researchers. African Journal of Business Management Vol. 5(30), hlm. 12155-12163, 30 November, 2011Dewan Syariah Nasional MUI. 2014. Himpunan Fatwa Keuangan Syariah. Jakarta: Penerbit ErlanggaDjunaidi, Achmad dan Thobieb Al-Asyhar. 2007. Menuju Era Wakaf Produktif. Depok: Mumtaz Publishing.Ghozali, Imam dan Anis Chairi. 2007. Teori Akuntansi Edisi 3. Semarang: Badan Penerbit Universitas Diponegoro.Godfrey, dkk. 2010. Accounting Theory 7th Edition. New York: John Wiley & Sons.Fanani, Muhyar. 2011. Pengelolaan Wakaf Uang. Vol 9 No 1.Hamdan, Norman, et al. 2013. Accounting for Waqf Institutions: A Review on the Adaptation of Fund Accounting in Developing the Sharia-Compliant Financial Reports for Mosque. [Paper] Presented at World Universities’ Islamic Philanthropy Conference 2013 (WIPCON 2013).Huda, N., &Heykal, M. 2010. Lembaga Keuangan Islam. Jakarta: Prenada Media Group.Ihsan, Hidayatul, et al. Towards The Better Management and Transparency of Waqf Institutions: Lessons from the Charity Commission, UK.Kahf, Monzer. 2000. Al- Waqf Al Islamy: Tatawwuruh, Idaratuh, Tanmiyyatuh. Dasmakus: Dar Al-FikrMardani. 2015. Aspek Hukum Lembaga Keuangan Syariah di Indonesia. Jakarta: Kencana. Muljono, Djoko. 2015. Buku Pintar Akuntansi Perbankan dan Lembaga Keuangan Syariah. Yogyakarta: Penerbit Andi.N. Campbell. 19.38. “Symposium: measurement and its importance for philosophy,”, Proceedings of the Aristotelian societyNasution, Hasan Mansur. 2010. Wakaf dan Pemberdayaan Umat. Jakarta: Sinar Grafika.Pusat Pengkajian Hukum Islam dan Masyarakat Madani. 2009. Kompilasi Hukum Ekonomi Syariah.  Qāsim, Hamzah Muhammad. 1990. Manār al-QāriSyarhMukhtasharShahīh al-Bukhāri. Juz 4. Damaskus: MaktabahDār al-Bayān.Republik Indonesia. Undang-Undang Nomor 41 Tahun 2004 Tentang Wakaf. (2015). Jakarta: Diperbanyak oleh Direktorat Pemberdayaan Wakaf.________________.Peraturan Pemerintah Republik Indonesia 42 Tahun 2006 Tentang Pelaksanaan Undang-Undang No. 41 Tahun 2004 Tentang Wakaf. 2015.________________.Peraturan Badan Wakaf Indonesia Nomor 4 Tahun 2010 tentang Pedoman Pengelolaan dan Pengembangan Harta Benda Wakaf. 2010. Jakarta: Badan Wakaf Indonesia.. Peraturan Menteri Agama Nomor 4 Tahun 2009 tentang Administrasi Pendaftaran Wakaf Uang. 2009. Jakarta: Menteri AgamaRahman, A. A. 2009. Peranan Wakaf dalam Pembangunan Ekonomi Umat Islam dan Aplikasinya di Malaysia. Sharia Journal , Vol 17 No. 1 113-152.Rozalinda. 2016. Fikih Ekonomi Syariah: Prinsip dan Implementasinya pada Sektor Keuangan Syariah. Jakarta: Raja Grafindo Persada.Rudianto. 2012. Pengantar Akuntansi: Konsepdan Teknik Penyusunan Laporan Keuangan. Jakarta: Penerbit ErlanggaSabiq, Sayid. 1980. Fiqh as-Sunnah. Libanon: Dar al-FikrSakina, Sri Wahyu dan Latifa Bibi Musafar Hameed. 2014. Conceptual Paper on Qualitative Characteristics: Waqf Accounting in Malaysia. International Conference of Postgraduate Research 2014Sari, Elsi Kartika. 2007. Pengantar Hukum Zakat dan Wakaf. Jakarta: GrasindoShihab, M. Quraish. 2002. Tafsir Al-Mishbah. Jakarta: Lentera HatiSoetedjo, Soegeng. 2009. Pembahasan Pokok-Pokok Pikiran Teori Akuntansi Vernon Kam. Surabaya: Airlangga University PressSulaiman, Maliah, Mohd Akhyar Adnan dan Putri Nor Suad Megat Mohd Nur. 2014. Trust Me! A Case Study of the International Islamic University Malaysia’s Waqf Fund. Review of Islamic Economics, vol. 13, no. 1, 2009, hlm. 69–88.SS Stevens, 1951. Handbook of experimental psychology. New York: John Wiley.Triyuwono, Iwan. 2006. Akuntansi Syariah: Perspektif, Metodologi, danTeori. Jakarta: Raja GrafindoPersada.Tuanakotta, Theodorus M. 1984. Teori Akuntansi. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.Yaacob, Hisham, dkk. 2015. Accountability Through Accounting and Reporting Lenses. Humanomics, Vol. 31 Iss. 3 hlm. 299-313.Yin, Robert K. 2014. Case Study Research: Design and Methods Fifth Edition. California: SAGE_____________.2016. Qualitative Research From Start to Finish, Second Edition. New York: The Guilford Press.
PENGARUH SUKU BUNGA, NILAI TUKAR, DPK, DAN NPF/NPL KPR TERHADAP PENYALURAN KPR PERBANKAN DI INDONESIA Muchammad Atho'ur Rohman; Siti Zulaikha
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/vol6iss201910pp2077-2094

Abstract

This study aims to determine the effect of interest rates, exchange rates, third party funds and NPF / NPL Mortgages on the distribution of banking mortgages in Indonesia. It is intended that Islamic banks are able to make optimal policies in the distribution of mortgages and mitigation so that the Islamic banking market share can develop. The data required is secondary data from the Indonesian Banking Statistics report, Islamic Banking Statistics, and Indonesian Economic and Financial Statistics for the period October 2014 - May 2019. Based on Multiple Linear Regression, it is known that the simultaneous test results of all variables together have a positive significant effect in the distribution of banking mortgages, and in the partial test it is known that the interest rates and third party funds have a significant positive effect on mortgages in sharia and conventional banking. The exchange rate has a significant positive effect on Islamic banking mortgages, and a significant negative effect on conventional banking mortgages. NPF / NPL mortgage has an insignificant positive effect on the mortgages of both banks. So it can be concluded that the variable interest rates, exchange rates, and third party funds affect the distribution of Islamic banking mortgages and conventional banking mortgages, while the variable NPF / NPL mortgages have no effect.Keywords: Interest rates, exchange rates, third party fund, non performing finance, non performing loan
Pengaruh Risiko Sistematis, Market Timing, dan Ukuran Dana Terhadap Kinerja Reksa Dana Pendapatan Tetap Syariah di Indonesia (Periode 2014-2018) Febrita Kusumastiti; Muhammad Nafik Hadi Ryandono
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/vol6iss201912pp2409-2421

Abstract

The purpose of this study is to determine the effect of the systematic of risk, market timing, and fund size toward sharia fixed income mutual funds in Indonesia period 2014-2018 partially and simultaneously. This research uses a quantitative approach and uses multiple linear regression tests to determine the relationship between exogenous variables and endogenous variable. The result of this research shows that systematic risk and fund size are partially have significant influence to the sharia fixed income mutual funds performance. Meanwhile, market timing is partially have insignificant influence to the sharia fixed income mutual funds performance. While simultaneously, systematic risk, market timing and fund size have significant influence to the sharia fixed income mutual funds performance with the coefficient of determination is 31,9% while the remaining 68,1% is influenced by other variables not included in this research.Keywords: Sharia Mutual Fund Performance, Systematic Risk, Market Timing, Fund Size

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