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Jurnal Ekonomi Syariah Teori dan Terapan
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.
Arjuna Subject : -
Articles 1,152 Documents
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THE EFFICIENCY ANALYSIS OF 7 NATIONAL ZAKAT MANAGEMENT ORGANIZATIONS (OPZ) USING DATA ENVELOPMENT ANALYSIS (DEA) Irma Faikhotul Hikmah; Atina Shofawati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 6 (2020): Juni-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20206pp1178-1192

Abstract

The purpose of this study was to analyze the efficiency level of the national Zakat Management Organization (OPZ) in Indonesia between 2016 and 2018. The sampling technique used was purposive sampling: the researcher took seven national level OPZ consisting of BAZNAS, Dompet Dhuafa, Rumah Zakat Indonesia, IZI, LAZISNU, Panti Yatim Indonesia Al Fajr and Dewan Da'wah Islamiyah Indonesia with the same variables and WTP (Fair without Exceptions) financial statements status from 2016 to 2018. This research is a Data Envelopement Analysis (DEA) non-parametric quantitative study using Banxia Frontier Analyst version 3.2.2 software. The data used was secondary data obtained from LAZNAS and BAZNAS official websites in Indonesia. The measurement of OPZ efficiency in this study was based on output orientation, while the research model used was the BCC model and the assumption used was VRS (Variable Return to Scale). The approach used was production and intermediation approach. The results of the study showed that in general, the level of efficiency in the intermediation approach was higher than the level of efficiency using the production approach. One DMU was found to be inefficient using intermediation approach while in the production approach, ten DMU were found inefficient. Keywords: Organisasi Pengelola Zakat (OPZ), Data Envelopment Analysis (DEA), efficiency, intermediation approach, production approachREFFERENCE Akbar, N. (2009). Analisis efisiensi organisasi pengelola zakat nasional dengan pendekatan Data Envelopment Analysis (DEA). Islamic Finance & Business Review, 4(2), 760–784.Al-Ayubi, S., Ascarya, & Possumah, B. T. (2018). Examining the efficiency of zakat management: Indonesian zakat institutions experiences. International Journal of Zakat, 3(1), 37–55.Ali, M. & Ascarya. (2010). Analisis efisiensi Baitul Maal Wat Tamwil dengan pendekatan two stage Data Envelopment Analysis (Studi kasus kantor cabang BMT MMU Dan BMT UGT Sidogiri). TAZKIA Islamic Finance & Business Review, 5(52), 110–125.Asfarina, M., Ascarya, & Beik, I. S. (2019). Classical and contemporary fiqh approaches to re-estimating the zakat potential in Indonesia. Journal of Islamic Monetary Economics and Finance, 5(2), 387–418. DOI: https://doi.org/10.21098/jimf.v5i2.1068Banker, R.D., Charnes, A., and Cooper, W.W. (1984). Some models for estimating technical and scale inefficiency in Data Envelopment Analysis.Management Science, 30(9), 1078-1092.BAZNAS. (2018). Statistik zakat nasional 2017. Jakarta: BAZNAS.Badan Pusat Statitistik, 2019, Statistik Indonesia, (Online), http://www.bps.go.id, 20 Desember 2019.Charnes, A., W.W. Cooper, and E. Rhodes. (1978). Measuring the efficiency of decision making units. European Journal of Operation Research, 2(6), 429-44.Departemen Agama. (2003). Keputusan Menteri Agama Republik Indonesia Nomor 373 Tahun 2003, Pelaksanaan Undang-Undang Nomor 38 Tahun 1999 Tentang Pengelolaan Zakat. Jakarta: Depag.Firdaus, M., Beik, I. S., Irawan, T., & Juanda, B. (2012). Economic estimation and determinations of Zakat potential in Indonesia. IRTI Working Paper Series, WP 1433-07(August). Retrieved from http://www.isdb.org/irj/go/km/docs/documents/IDBDevelopments/Internet/Englis h/IRTI/CM/downloads/Working Paper Series/WP-1433-07.pdfKamus Besar Bahasa Indonesia (KBBI) daring (http://kbbi.web.id/pusat, diakses 15 Desember 2019).Mubarok, A., & Fanani, B. (2014). Penghimpunan dana zakat nasional (Potensi, realisasi dan peran penting organisasi pengelola zakat). Permana, 5(2), 7–16.Muharam, H dan R. Purvitasari. (2007). Analisis perbandingan efisiensi bank syariah dengan metode Data Envelopment Analysis (periode tahun 2005). Jurnal Ekonomi dan Bisnis Islam, 2(3), 80-166.Muthia, Nur Najmi. (2017). Efisiensi Organisasi Pengelola Zakat (OPZ) dalam mengelola dana zakat di Indonesia. Skripsi tidak diterbitkan. Jakarta: Universitas Islam Negeri Syarif Hidayatullah.Parisi, S. Al. (2017). Tingkat efisiensi dan produktivitas lembaga zakat di Indonesia. Esensi, 7(1), 63-72. DOI: https://doi.org/10.15408/ess.v7i1.3687Qutb, Sayyid. (2003). Tafsir Fi Zhilalil-Qur’an di Bawah Naungan Al-Qur’an. Jakarta: Gema Insani Press.Republik Indonesia. Undang-undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat. 2011. Jakarta: kemenag.go.id.Republik Indonesia. Undang-Undang Nomor 38 Tahun 1999 tentang Pengelolaan Zakat. 1999. Jakarta: Kemenag.go.id.Rokhlinasari, S. (Tanpa Tahun). Teori–teori dalam pengungkapan informasi corporate social responbility perbankan. Jurnal Al-Amwal: Jurnal Kajian Ekonomi dan Perbankan Syari’ah, 7(1), 1–11. DOI: 10.24235/amwal.v7i1.217Rustyani, S., & Rosyidi, S. (2018). Measurement of efficiency and productivity of zakat institutions in Indonesia using Data Envelopment Analysis and the Malmquist Productivity Index. International Journal of Zakat, 3(3), 69–82. Retrieved from https://ijazbaznas.com/index.php/journal/article/view/98Rusydiana, A. S. (2018). Perubahan teknologi dan efisiensi pada organisasi. Liquidity, 7(2), 124–136.Siswandi dan Arafat. (2004). Mengukur efisiensi relatif kantor cabang bank dengan menggunakan metode DEA, dalam Majalah Usahawan. No.1 XXXIII.Suhail, Adam, F., & Jajang W Mahri, A. (2019). The efficiency of zakat institutions in Indonesia in 2012-2016. KnE Social Sciences, 3(13), 784. DOI: https://doi.org/10.18502/kss.v3i13.4247Suryani & Hendryadi. (2015). Metode riset kuantitatif teori dan aplikasi pada penelitian bidang manajemen dan ekonomi Islam. Jakarta: Prenada Media Group.Tanjung, Hendri dan Abrista Devi. (2013). Metodologi penelitian ekonomi Islam. Jakarta: Gramata Publishing.Thomas, L., & Deci, L. G. V. (2020). Review reviewed work(s): Decision making with the Analytic Network Process: Economic, political, social and technological applications with benefits , opportunities , costs and risks by Thomas L . Saaty and Luis G. Vargas.Wahab, N. A., & Rahman, A. R. A. (2012). Productivity growth of zakat institutions in Malaysia: An application of data envelopment analysis. Studies in Economics and Finance, 29(3), 197–210. DOI: https://doi.org/10.1108/10867371211246876Wahyuny, I. (2016). Efisiensi organisasi pengelola zakat nasional dengan metode Data Envelopment Analysis. Journal of Islamic Economics Lariba, 2(1), 1–12. DOI: https://doi.org/10.20885/jielariba.vol2.iss1.art1Yumanita, D. & Ascarya. (2006). Analisis efisiensi perbankan syariah di indonesia dengan Data Envelopment Analysis. TAZKIA Islamic Finance and Business Review, 1(2), 1–27.
THE BUSINESS DEVELOPMENT OF PONDOK SIDOGIRI PESANTREN PASURUAN Rizal Bagus Pambudi; Achsania Hendratmi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 1 (2020): Januari-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20201pp87-99

Abstract

The purpose of this study is to find out the business development process which is conducted by Kopontren Sidogiri in creating Basmalah stores that spread across Indonesia with sharia-based businesses. This study uses a qualitative method by using a descriptive case study method. The object of this study is the Basmalah store. Data were collected using semi-structured interviews on three informants, consisting of the Head of the Marketing Division, the Head of the Operational Division, and the Head of the Area Manager Division. Based on the results of the study, it indicates that the business development carried out by Kopontren Sidogiri is mutually sustainable between one business and another. Kopontren Sidogiri, which is known as a sharia-based cooperative, succeeds in creating three companies, namely PT. Sidogiri Mitra Utama which supervises the Basmalah store, PT. Sidogiri Mandiri Utama which owns Santri AMDK products, and PT. Sidogiri Pandu Utama which manages human resources using the Sidogiri Excel Center (SEC) program or better known as the Sidogiri corporation. The business strength of Sidogiri corporation lies in the relationship created between Alumni of Islamic boarding school and students of Sidogiri so that they can quickly develop their markets, regions and business products. The contract used in opening new branches comes under ijarah, mudharabah, and musyarakah. In every new branch opening of Basmalah store, they conduct recitations that invite community leaders to introduce Basmalah store.Keywords: Business Development, Kopontren Sidogiri, Islamic Boarding School Business, Sharia Business.REFFERENCEAzwar, Adiwarman Karim. (2012). Sejarah pemikiran ekonomi Islam edisi ketiga. Jakarta: PT RajaGrafindo Persada.Badan Pusat Statistik Surabaya. (2014). Jumlah koperasi aktif menurut provinsi, 2006-2016. (https://www.bps.go.id/statictable/2014/01/15/1314/jumlah-koperasi-aktif-menurut-provinsi-2006-2016.html Diakses 18 Juli 2018)Bungin, Burhan. (2007). Penelitian kualitatif edisi kedua. Jakarta: Prenada Media Group.Bungin, Burhan. (2007). Penelitian kualitatif. komunikasi, ekonomi, kebijakan publik dan ilmu sosial lainnya. Jakarta: Putra GrafikaChusmeru, Masrukin, dan Sri Pangestuti. (2017). Koperasi pondok pesantren sebagai pemberdayaan ekonomi santri. Jurnal Universitas Jenderal Soedirman, 7(1), 17-18.Departemen Agama RI. (2006). Al-Quran dan terjemahnya. Bandung: CV Penerbit Diponegoro.Hamidi. Yusuf. (2008). Metode penelitian kualitatif. Malang: Universitas Muhammadiyah Malang Press.Hendratmi, Achsania. (2016). Penggalian dan penemuan model bisnis Islami. Surabaya: Universitas Airlangga.Huda, Nurul dan Mohamad Heykal. (2010). Lembaga keuangan Islam tinjauan teoritis dan praktis. Jakarta: Prenada Media Group.Idri. (2015). Hadist ekonomi dalam perspektif hadis nabi. Jakarta: Prenada Media Group.J, Lexy Moleong. (2017). Metodologi penelitian kualitatif. Bandung: PT Remaja Rosdakarya.K, Yin Robert. (2015). Studi kasus desain & metode. Jakarta: PT RajaGrafindo Persada.Kementrian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. (2015). (http://www.depkop.go.id/uploads/tx_rtgfiles/1F_Koperasi_Desember_2015.pdf Diakses 13 Agustus 2018)Masngudi, H. (1990). Penelitian tentang sejarah perkemangan koperasi di Indonesia. Jakarta: Badan Penelitian Pengembangan Koperasi Departemen Koperasi.Moleong. Lexy J. (2009). Metode penelitian kualitatif. Bandung: PT. Remaja Rosdakarya Muhammad, bin Abdullah bin Adurahman bin Ishaq Al-Sheikh. (2003). Tafsir Ibnu Katsir. Bogor: Pustaka Imam asy-Syafi’i.Noor, Juliansyah. (2011). Metodologi penelitian skripsi, tesis, disertasi, dan karya ilmiah. Jakarta: Kencana Pernada Media Group. Norvadewi, (2015). Bisnis dalam perspektif Islam. Al-Tijary, 1(1), 33-46.Nridiani, Nina. (2014). Teknik sampling Snowball dalam penelitian lapangan. ComTech, 5(2), 1110-1118.Puji, Rahayu Suci. (2009). Peningkatan kinerja melalui orientasi kewirausahaan, kemampuan manajemen, dan strategi bisnis (studi pada industri kecil menengah bordir di Jawa Timur). Malang: Universitas Widyagama. S, Juhaya Pradja. (2012). Ekonomi syariah. Bandung: Pustaka setiaSolihin, Ismail. (2012). Manajemen strategik. Bandung: Erlangga.Sopandi, Encep. (2017). Strategy of business development bamboo craft (a study in pasirjambu village pasirjambu district Bandung regency). Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan, 2(1). https://doi.org/10.24198/adbispreneur.v2i1.12876Sugiyono. (2009). Metode penelitian Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.Yin, Robert K. (2015). Studi kasus design & metode. Jakarta: Raja Grafindo Persada.
THE CONSUMPTION BEHAVIOR PATTERNS OF MUSLIM FAMILIES IN BUMI MADINA ASRI HOUSING SURABAYA ACCORDING TO THE MAQASHID SYARIAH PERSPECTIVE Tanissa Intan Syahvina; Ririn Tri Ratnasari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 3 (2020): Maret-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20203pp431-447

Abstract

The purpose of this research is to know the consumption behavior of the Muslim family from maqashid Syariah perspective to fulfill the needs of dharuriyyat, hajiyyat, and tahsiniyyat on religion, soul, intelligence, offspring, and wealth. The approach used in this research is qualitative with a descriptive strategy. In-depth interviews collected the data as primary data. This research focuses only on Muslim families who live in Bumi Madina Asri Housing in Surabaya to understand the consumption behavior of Muslim families from maqashid Syariah perspective. The result is all the Muslim families of Bumi Madina Asri Housing in Surabaya have fulfilled the needs of dharuriyyat, hajiyyat, and tahsiniyyat on maqashid Syariah aspect. However, some families still have not fulfilled the needs of hajiyyat and tahsiniyyat. Besides self-consumption, social consumption on the community of the Muslim family of Bumi Madina Asri Housing in Surabaya also has done very well. The payment of zakat, infaq and shodaqoh proves it. All the informants have given hibah, presents, and even some do waqf.Keywords: Muslim Family, Consumption Behavior, Muslim Consumer Behavior, Maqashid SyariahREFFERENCE Adiwarman A. Karim. (2008). Sejarah pemikiran ekonomi Islam. Jakarta: PT. Raja Grafindo.Al-Arif, M. Nur Rianto. (2011). Dasar-dasar ekonomi Islam. Solo: Era Adicitra Intermedia.Chalil, Zaki Fuad. (2009). Pemerataan distribusi kekayaan dalam ekonomi Islam. Yogyakarta: Penerbit ErlanggaDuhriah. (2015). Tingkatan-tingkatan maqashid al-syariah: al-dharruriyyat, al-hajiyyat dan al-tahsiniyyat. Jurnal, 1(1), 191-210. Fauzia, Ika Yunia dan Abdul Kadir Riyadi: (2014). Prinsip dasar ekonomi Islam perspektif maqashid al-syariah. Jakarta: Kencana.Hidayat, Muhammad. (2010). An introduction to the sharia economic. Jakarta: Zikrul Hakim.Khan, M. Fahim. (2014). Esai-esai Ekonomi Islam. Jakarta: PT Raja Grafindo.Kotler, Philip dan Kevin Lane Keller. (2016). Manajemen pemasaran, edisi ketiga belas. Jilid satu. Terjemahan oleh Bob Sabran. 2009. Jakarta: Penerbit Erlangga.Listiawati, (2012). Prinsip dasar ekonomi Islam. Palembang: Rafah Press.Masrur, Muhammad. (2017). Konsep harta dalam al-qur’an dan hadits. Jurnal Hukum Islam, 15(1), 96-105.Nafik, Muhammad. (2009). Bursa efek dan investasi syariah. Jakarta: Serambi Ilmu Semesta.Pusat Pengkajian dan Pengembangan Ekonomi Islam (P3EI). (2008). Ekonomi Islam. Jakarta: PT. Raja Grafindo.Rama, Ali dan Makhlani. (2013). Pembangunan ekonomi dalam tinjauan maqashid syariah. Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta dan Anggota Konsorsium Ekonomi Islam. Vol. 36, No.1, Agustus 2013.Rivai, Veithzal dkk. (2010). Islamic financial management. Bogor: Penerbit Ghalia Indonesia.Ryandono, Muhammad Nafik Hadi. (2010). Peran dan pengaruh penghimpunan dana terhadap penyaluran dana dan faktor kinerja bank serta kesejahteraan karyawan bank Islam di Indonesia. Disertasi tidak diterbitkan. Surabaya: Program Pascasarjana Universitas Airlangga.Sahliyah, Fatihatus. (2011). Kualitas sumber daya insani keluarga perspektif maqashid syariah. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Sugiyono. (2012). Metode penelitian kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.Wibowo, Arif. (2012). Maqashid asy syariah: the ultimate objective of syariah. Islamic Finance Series. Yogyakarta: Universitas Negeri Yogyakarta.
THE ZAKAT INDEX MEASUREMENT SUPPORTING THE ZAKAT COMMUNITY DEVELOPMENT PROGRAM IN SUMOBITO VILLAGE Rico Wardana Putra; Eko Fajar Cahyono
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 4 (2020): April-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20204pp668-686

Abstract

This research has a purpose of knowing priority status at Sumobito Village of Jombang Regency in receiving zakat from BAZNAS through the Zakat Community Development (ZCD) program by using Index Desa Zakat (IDZ). This research uses mixed method. The qualitative method uses literature, observation and interview study whereas the quantitative method uses the IDZ score with Multi-stage Weight Index calculation. Secondary and primary data use the kind of data. Primary data is given from the result of structural interviews, questionnaire and observation. Where secondary data is given from journal articles, books, BPS, etc. The result of this research finds that the IDZ score is 0.59 at Sumobito village by index range score is lied in 0.41-0.60. It means that the prosperity level at Sumobito village is in good condition and it can be a consideration to receive zakat and donation.Keyword:  Index Desa Zakat (IDZ), Zakat Community Development (ZCD), BAZNAS, SumobitoREFFERENCE Kementrian Agama Republik Indonesia. (2014). Al-Quran dan terjemahnya.  Bandung: Sygma Creative Media Corp. [BAZNAS] Badan Amil Zakat. (2017). Zakat Community Development.Beik, IS, Arsyianti LD. (2016). Measuring zakat impact on poverty and welfare using CIBEST Model. Journal of Islamic Monetary Economics and Finance, 1(2), 141-160.[BPS] Badan Pusat Statistik Kota Jombang. (2017).[BPS] Badan Pusat Statistik Desa Sumobito. (2017).Hadi Yasin, Ahmad. (2012). Panduan zakat praktis. Jakarta: Dompet Dhuafa Republika.Hafidhuddin, D. (2002). Zakat dalam perekonomian modern. Jakarta: Gema InsaniHafidhuddin D, Nasar MF, Kustiawan T, Beik IS, Hakiem. (2015). Fiqih zakat Indonesia.Jakarta: Gema Insani.Herdayanti, Novi. (2018). Pengukuran Indeks Desa Zakat dalam mendukung program Zakat Community Development (Studi kasus: Desa Popongan Kabupaten Semarang). Skripsi tidak diterbitkan. Bogor: Institut Pertanian Bogor.Jamil, Alfan. (2019).  Implementasi Indeks Desa Zakat pada Desa Sungai Dua Kecamatan Rambutan (untuk desa yang terukur dan berkemajuan). Skripsi tidak diterbitkan. Palembang: UIN Raden Fatah Palembang.Kementerian Desa. (2015). Pembangunan daerah tertinggal dan transmigrasi. Jakarta: Kementerian Desa.Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembagunan Nasional dan Badan Pusat Statistik. (2014). Indeks Pembanguan Desa: Tantangan pemenuhan standar pelayanan minimum desa. Jakarta: Bappenas.Kensiwi. (2019). Identifikasi Indeks Desa Zakat di Kampung Sejahtera Kelurahan Sumberjaya Kota Bengkulu. Skripsi tidak diterbitkan. Institut Agama Islam Negeri Bengkulu.Mintarti, N. (2011). Pemberdayaan masyarakat berbasis zakat: Model-model dan pengukuran kinerja program. Executive Development Training Center. Bogor: Institut Pertanian Bogor.Profile Desa Sumobito Kabupaten Jombang. 2019Puskas BAZNAS. 2017.  indeks Desa Zakat. Jakarta: BAZNAS.Puskas BAZNAS. (2019). Dampak zakat melalui program balai ternak di Kabupaten Tanah Datar. Jakarta: BAZNAS.Puskas BAZNAS. (2019). Dampak zakat terhadap tingkat kesejahteraan mustahik: Studi kasus lembaga-lembaga program zakat. Jakarta: BAZNAS.Rencana Pembangunan Jangka Menengah Desa (RPJM) Desa Sumobito 2014-2018. Jakarta: Bappenas.Rencana Pembangunan Jangka Menengah Nasional (RPJM 2015-2019). Jakarta: Bappenas.Undang-Undang No 23 Tahun 2011 tentang Pengelolaan zakat.Undang-Undang No 6 Tahun 2014 tentang DesaUtami, Siti Halida. (2014). Pengaruh Zakat Produktif terhadap Pemberdayaan Mustahik di Kota Medan. Jurnal Ekonomi dan Keuangan, 2(6), 353-366.
THE WELFARE OF MASJID’S MARBOT IN SURABAYA BASED ON THE MAQASHID SYARIAH PERSPECTIVE Gilang Abdu Baasithurahim; Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 6 (2020): Juni-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20206pp1025-1035

Abstract

The purpose of this study was to find out how the welfare of mosques’ marbot in Surabaya from the perspective of maqashid syariah. Research on welfare is based on the phenomenon that occurs in research subjects. The subject of this research is the mosques’ marbot located in Surabaya by taking 4 mosques as the  samples with the most number based on typology. This research uses a qualitative method with a descriptive approach. After the interview, the results of the study were analyzed using descriptive data analysis techniques by narrating the results of the interview and direct narration. The findings of this study are the welfare of the mosques’ marbot can not be said to be fully prosperous because many aspects have not been fulfilled, but for the mosques’ marbot not only measures sustenance based on material ownership alone but also peace of mind that is obtained because they are always close to the mosque. On the other hand, the mosques have also provided rewards and facilities that are considered appropriate to support the life and performance of the mosques’ marbot.Keywords: welfare, mosque marbot, sharia maqashidREFFERENCEAl-Faruq, Asadullah. (2010). Panduan lengkap mengelola dan memakmurkan masjid. Solo: Pustaka Arafah.Al-Fauzan, A. b. (2008). Fiqih seputar masjid, penerjemah Ahmad Yunus. Jakarta: Pustaka imam syafi’i.Athiyyah, Muhyi al Din. (1992). Al kasysyaf al iqtishadi li ayat al qur’an al karim. Riyadh: Al Dar al Ilmiyah Lil Kitab al Islami.Bakri, Asyafrijaya. (1996). Konsep maqashid syariah menurut Assyatibi. Jakarta: Lentera Abadi. Chapra, M. Umer. (2000). Islam dan pembangunan ekonomi, edisi terjemahan. Jakarta: Gema Insani Press.Chapra, Umer. (2001). Masa depan ilmu ekonomi (Sebuah tinjauan Islam). Jakarta: Gema Insani Press.Dewan masjid Indonesia. (2003). Buku panduan praktis manajemen pengelolaan masjid, edisi pertama. Surabaya: PW DMI Jawa Timur.
THE DETERMINANTS OF NON-PERFORMING FINANCING OF SHARIA BANKING IN INDONESIA: THE STUDY OF META-ANALYSIS Nabila Rifda Darmawanti; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 2 (2020): Februari-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20202pp269-280

Abstract

This study attempts to determine the factors influencing non-performing financing of Islamic Banks in Indonesia using samples from published journals in Indonesia for seven years (2012-2018). The purpose of this research is to examine the association between BOPO, GDP, inflation, FDR, CAR, FAR, SBIS, and bank size. This research applies the meta-analysis technique to samples of 17 articles. The articles used are selected studies from Sinta Journal, Garuda and Google Scholar. The research shows that BOPO, GDP, inflation, CAR, FAR, and bank size have significant correlation with non-performing financing of Islamic banks in Indonesia. Meanwhile, FDR and SBIS have no significant correlation with non-performing financing of Islamic banks in Indonesia.Keywords: non-performing financing, Islamic bank, journal article, meta-analysis.REFFERENCE Ahmed, K. (2013). A Meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173-217.Antonio, M.S. (2007). Bank syariah dari teori ke praktek. Jakarta: Gema Insani.Akbar, Dinnul Alfian. (2016). Inflasi, Gross Domestic Product (GDP), Capital Adequacy Ratio (CAR), Dan Financing to Deposit Ratio (FDR) Terhadap Non Performing Financing pada Bank Umum Syariah di Indonesia. I-Economics: A Research Journal on Islamic Economics, 2(2), 19-37.Asnaini, Sri Wahyuni. (2014). Faktor-faktor yang mempengaruhi Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia. Jurnal Telaah dan Akuntansi Bisnis (TEKUN), 5(2), 264-280.Auliani, Mia Maraya & Syaichu. (2016). Analisis pengaruh faktor internal dan faktor eksternal terhadap pembiayaan bermasalah pada bank umum syariah di Indonesia periode tahun 2010-2014. Diponegoro Journal of Management, 5(3), 1-14.Fanani, Zaenal. (2014). Karakteristik perusahaan dan corporate governance terhadap manajemen laba: studi analisis meta. Jurnal Keuangan dan Perbankan, 18(2), 181-200.Firmansari, Daisy & Noven Suprayogi. (2015). Pengaruh Variabel Makroekonomi Dan Variabel Spesifik Bank Terhadap Non Performing Financing Pada Bank Umum Syariah Dan Unit Usaha Syariah Di Indonesia Periode 2003-2014. Jurnal Ekonomi Syariah Teori dan Terapan, 2(6), 512-520.Firmansyah, Irman (2014). Determinant of Non Performing Loan: The case of Islamic bank in Indonesia. Buletin Ekonomi Moneter dan Perbankan, 17(2), 251-268.Hamzah, Amir (2018). Pengaruh faktor makro ekonomi terhadap pembiayaan bermasalah (penelitian pada bank umum syariah di Indonesia tahun 2010-2017. Journal of Islamic Financing and Accounting, 1(2).Hunter, J.E. & Schmidt, F.L. (2004). Methods of meta-analysis: correcting error and bias in research findings. Beverly Hills, CA: Sage Publications.Indiastary, Diyas. (2019). Meta-analisis: faktor-faktor yang mempengaruhi dana pihak ketiga perbankan syariah di Indonesia. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Mutamimah dan Siti Nur Zaidah Chasanah. (2012). Analisis eksternal dan internal dalam menentukan non performing financing bank umum syariah di Indonesia. Jurnal Bisnis dan Ekonomi (JBE), 19(1), 49-64.Rani, Lina Nugraha. (2013) Analisis faktor-faktor yang mempengaruhi Non Performing Financing (NPF) pada perbankan syariah di Indonesia. Tesis tidak diterbitkan. Surabaya: Program Pascasarjana Magister Sains Ekonomi Islam Universitas Airlangga.Rosidah, Euis. (2017). Pengaruh Financing To Deposit Ratio tehadap Non Performing Financing perbankan syariah di Indonesia. Jurnal Akuntansi, 12(2), 127-134.Siddiqui, S.S. (2015). The association between corporate governance and firm performance – a meta-analysis. International Journal of Accounting and Information Management, 23(3), 218-237.Singh, H.P, et al. (2017). Working capital management and firm profitability: a meta-analysis. Qualitative Research in Financial Markets, 9(1), 34-47.Solihatun. (2014). Analisis Non Performing Financing (NPF) Bank Umum Syariah Di Indonesia Tahun 2007-2012.Jurnal Ekonomi Pembangunan, 12(1), 57-68.Thiarany, Usy. (2017). Faktor-Faktor Yang Memengaruhi Non Performing Financing Pada Bank Umum Syariah. Skripsi tidak diterbitkan. Bogor: Institut Pertanian Bogor.Wibowo, S.A, dan Wahyu Saputra. (2017). Pengaruh Variabel Makro dan Mikro Ekonomi terhadap Pembiayaan Bermasalah pada Bank Syariah. Jurnal Ilmiah Akuntansi, 2(1), 96-112.Vanni, K.M., Wahibur Rokhman. (2017). Analisis Faktor-Faktor yang Mempengaruhi Non Performing Financing Pada Perbankan Syariah di Indonesia Tahun 2011-2016.EQUILIBRIUM: Jurnal Ekonomi Syariah, 5(2), 306-319.Yasin, A, Tika Widiastuti. (2014). Determinan Non Performing Financing Pada Industri Bank Pembiayaan Rakyat (BPR) Syariah di Indonesia. Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Imanensi, 2(1), 1-11.
THE CALCULATION OF THE OUTREACH RATE OF SHARIA COOPERATIVES ON THE POOR SOCIETY IN EAST JAVA Tita Novita Sari; Raditya Sukmana
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 5 (2020): Mei-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20205pp836-841

Abstract

This study aims to analyze the outreach of sharia cooperatives in East Java. This study uses a quantitative approach using Tobit regression analysis techniques. Sampling using a purposive sampling technique and obtained 8 Islamic cooperatives that fit the criteria. The results of this study indicate that sharia cooperatives are in reaching poor people in East Java. Sharia cooperatives that have the highest coverage scores are BMT Mandiri Artha Syariah and BMT Al-Izzah Amanah Umat.Keywords: Sharia Cooperatives, outreach, BMTREFFERENCE Ali, Hasan. (2003). Berbagai macam transaksi dalam islam (fiqih muamalah). Jakarta: Raja Grafindo Persada.Badan Pusat Statistik Jakarta Pusat. (2018). statistik Indonesia tahun 2018. Jakarta: Badan Pusat Statistik.Burhanuddin. (2013). Koperasi syariah dan pengaturannya di Indonesia. Malang: UIN-Maliki Press.Henock, M. S. (2018). Financial sustainability and outreach performance of saving and credit cooperatives: The case of Eastern Ethiopia. Asia Pacific Management Review, 24(1), 1-9. https://doi.org/10.1016/j.apmrv.2018.08.001Hermes, N., Lensink, R., & Meesters, A. (2011). Outreach and efficiency of microfinance institutions. World Development, 39(6), 938–948. DOI: 10.2139/ssrn.1143925Mulyaningsih, Y., Nuryartono, N., Oktaviani, R., & Firdausy, C. M. (2017). Analisis jangkauan (outreach) LKMS bagi rumah tangga miskin sektor pertanian di perdesaan Bogor, Jawa Barat. Jurnal Ilmu Pertanian Indonesia, 20(3), 182–190.Soemitra, A. (2018). Peran Pemberdayaan Masyarakat oleh Lembaga Keuangan Mikro Syariah dalam Perspektif Sustainable Development Goals (SDGs). Skripsi tidak diterbitkan. Medan: Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara.USAID. (2006). Evaluating MFI's social performance: A measurement tool. The United States Agency for International Development.Qardhawi, Yusuf. (2005). Spektrum zakat dalam membangun ekonomi kerakyatan. Jakarta : ZikrulWorld Bank. (2018). Poverty and shared prosperity 2018: Piecing together the poverty puzzle. Washington DC: World Bank.
THE CASH MANAGEMENT STRATEGY OF SYARIAH PROPERTY COMPANIES TO MAINTAIN BUSINESS CONTINUITY Yeni Putri Lintang Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 3 (2020): Maret-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20203pp448-459

Abstract

The purpose of this study is to find out cash management carried out by sharia property companies. This study uses a qualitative approach with descriptive case study strategy. The data in this study were obtained through primary data in the form of interviews and secondary data in the form of documentation based on two informants from PT Emirate Nusantara and PT Indo Tata Graha, respectively. The results of this study indicate that PT Emirate Nusantara and PT Indo Tata Graha manage cash by arranging sales schemes and payment schemes to maintain cash availability, and the two companies diversify their business as an effort to maintain business continuity.Keywords: Cash management, Sharia Property, business continuityREFFERENCE Al-Quran dan Terjemahannya. (2016). Jakarta: Kementerian Agama RepublikAssauri, Sofjan. (2007). Manajemen Pemasaran. Jakarta: Rajawali Pers.Brigham, Eugene F. dan Joel F. Houston. (2011). Dasar-dasar Manajemen Keuangan, Edisi Kesebelas. Buku 2. Jakarta: Salemba Empat.Djarwanto Ps. (2001). Pokok–pokok Analisa Laporan Keuangan. Edisi Pertama. Cetakan Kedelapan. Yogyakarta: BPFE. Firmansyah, E. A. (2016). Non-Bank approach in Islamic mortgage: The evidence from Indonesia. In The 4th WAIBS Conference, 1-7.Firmansyah, E. A., & Gunardi, A. (2018). A new paradigm in Islamic housing: Non-bank Islamic mortgage. Al-Iqtishad Journal of Islamic Economics, 10(2), 313-324.Handayani, N. (2007). Modal sosial dan keberlangsungan usaha (studi deskriptif kualitatif tentang keterkaitan hubungan modal sosial dengan keberlangsungan usaha pengusaha batik di kampung kauman, kelurahan kauman, kecamatan pasar kliwon, Surakarta. Disertasi tidak diterbitkan. Surakarta: Universitas Sebelas Maret.Moelong, Lexy J. (2009). Metode penelitian kualitatif. Bandung: PT Remaja Rosdakarya.Munawir. (2000). Analisa laporan keuangan. Yogyakarta: Liberty.Prawironegoro, Darsono. (2006). Manajemen keuangan. Jakarta: Diadit Media.Rizal, Yahya dkk. (2009). Akuntansi perbankan syariah. Jakarta: PT. Salemba Empat.Sugiyono. (2009). Metode penelitian bisnis (pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV Alfabeta.Sutrisno. (2007). Manajemen keuangan teori, konsep, dan aplikasi. Yogyakarta: EKONISIA. Tjiptono, Fandy. (2008). Strategi pemasaran. Edisi 3. Yogyakarta: Andi. Yin, Rober K. (2010). Studi kasus design & metode. Jakarta: Raja Grafindo Persada.
THE EFFECT OF FINANCIAL AND NON-FINANCIAL VARIABLES ON STOCK UNDERPRICING IN THE SERVICE COMPANIES WHEN INITIAL PUBLIC OFFERING (IPO) IN INDONESIA STOCK EXCHANGE (BEI): A CASE STUDY IN SHARIAH AND NON-SHARIAH STOCKS FOR 2012-2017 PERIOD Vabila Ananta Setya; Bayu Arie Fianto
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 5 (2020): Mei-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20205pp886-900

Abstract

This study aims to investigate the factors that influence the underpricing of stocks in service companies during an initial public offering (IPO) on Bursa Efek Indonesia (BEI) for the period 2012-2017 (Comparison of Sharia and non-sharia stocks). The data used in this study consist of 20 stocks that experienced the underpricing from a total of 44 IPOs of sharia-compliant service companies and 19 stocks that experienced the underpricing from a total of 32 IPOs of non-shariah-compliant service companies. The research approach used is a quantitative approach with multiple linear regression analysis techniques. This research reveals that the underwriter reputation and auditor reputation have a significant effect on the underpricing at the IPO on Bursa Efek Indonesia (BEI) for the period 2012-2017.Keyword: Underpricing, Underwriter Reputation, Auditor Reputation, Financial Leverage, Return on Assets, Initial Public Offering (IPO)REFFERENCE Anwar, Y. (2010). Pasar modal sebagai sarana pembiayaan dan investasi. Bandung: Alumni.Beatty, R. P., & Ritter, J. R. (1986). Investment banking, reputation, and the underpricing of initial public offerings. Financial Economics, 15(1), 213–232.Carter, R., & Manaster, S. (1990). American finance association initial public offerings and underwriter reputation author (s): Richard Carter and Steven Manaster. The Journal of Finance, 45(4). 1045-1067.Chastina, Y., & Martani, D. (2005). Variabel-variabel yang Memperngaruhi Underpricing pada penawaran saham perdana di BEJ Tahun 1994-2001. SNA, 8.Daljono. (2000). Analisis faktor-faktor yang mempengaruho initial return saham yang listing di BEJ tahun 1990-1997. SNA, 3.Fahmi, I. (2012). Pengantar pasar modal panduan bagi para akademis dan praktisi bsinis dalam memahami pasar modal Indonesia. Bandung: Alfabeta CV.Ghozali, I., & Mansur, M. al. (2002). Analisis faktor-faktor yang mempengaruhi tingkat underpricing di bursa efek Indonesia. Bisnis dan Akuntansi, 4(1).Handayani, S. R. (2008). Analisis faktor-faktor yang mempengaruhi underpricing saham pada penawaran umum perdana (Studi kasus pada perusahaan keuangan yang Go Public di Bursa Efek Jakarta Tahun 2000-2006). Skripsi tidak diterbitkan. Semarang: Universitas Diponegoro.Hapsari, V. A. (2012). Analisis faktor-faktor yang mempengaruhi underpricing saham pada penawaran umum perdana di BEI Periode 20082010. Diponegoro Journal of Management, 1(1), 1–9.Jannah, K. M. (2016). Peluang investasi di pasar modal syariah.Kadek, P., Raditya, A., & Yasa, G. W. (2017). Reputasi auditor sebagai pemoderasi pengaruh informasi keuangan dalam prospektus pada tingkat underpricing penawaran saham perdana. E-Jurnal Akuntansi, 21(3), 1963-1992.Kasmir. (2010). Pengantar manajemen keuangan. Jakarta: Kencana Prenada Media Group.Khan, T., & Ahmed, H. (2008). Manajemen risiko: Lembaga keuangan syariah. Jakarta: PT Bumi Aksara.Kristiantari, I. D. (2013). Analisis faktor- faktor yang mempengaruhi underpricing saham pada penawaran saham perdana di Bursa Efek Indonesia. Ilmiah Akuntansi Dan Humanika, 2(2), 785-811.Lestari, A. H., Hidayat, R. H., & Sulasmiyati, S. (2015). Analisis faktor-faktor yang mempengaruhi underpricing saham pada penawaran umun perdana di BEI periode 2012-2014 (Studi pada perusahaan yang Melaksanakan IPO di Bursa Efek Indonesia periode 2012-2014). Administrasi Bisnis, 25(1), 1-9.Lestari, Y. O. (2011). Pengaruh informasi keuangan dan non keuangan terhadap return saham di pasar perdana. Akuntansi Aktual, 1(1), 1–10.Muhamad, S. (2006). Pasar modal dan manajemen portofolio. Surabaya: Erlangga.Nugroho, R., & Nanda, R. (2016). Analisis investasi atau penanaman modal dalam konsep ekonomi Islam. Universitas Islam Indonesia Yogyakarta.Retnowati, E. (2013). Penyebab underpricing pada penawaran saham perdana di Indonesia. Accounting Anlysis Journal, 1(4), 173–192.Safithri, M., Setyaningsih, I., Tarman, K., Suptijah, P., & Yuhendri, V. M. (2018). Potensi kolagen teripang emas sebagai inhibitor tirosinase. JPHPI, 21(2), 295-303.Siamat, D. (2005). Manajemen lembaga keuangan, kebijakan moneter dan perbankan. edisi pertama. Jakarta: Fakultas Ekonomi Universittas Indonesia.Sugiyono. (2014). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta CV.Suyatmi, & Sujadi. (2006). Faktor-faktor yang mempengaruhi underpricing pada penawaran umum perdana di Bursa Efek Jakarta. Jurnal Benefit, 10(1), 11–32.
THE SHARIA COMPLIANCE ANALYSIS OF MUSYARAKAH FINANCING IN ISLAMIC RURAL BANK OF AMANAH SEJAHTERA GRESIK Ita Miftahul Janah; Sunan Fanani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 1 (2020): Januari-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss20201pp151-161

Abstract

The background of this research is the growth and development of the Islamic economy in Indonesia these days. It can be seen from the number of Islamic Financial Institutions that have emerged lately and offered products that are free of usury. Thus, citizens’ perceptions of Islamic banks and conventional banks are the same. Meanwhile, to carry out its operations, sharia financial institutions must follow Islamic law (Sharia law), which are regulated in the DSN-MUI Fatwa and supervised by the Sharia Supervisory Board. From the phenomenon above, the writer wants to raise the theme of sharia compliance in sharia financial institutions namely musyarakah financing in Islamic Rural Banks. This study uses qualitative descriptive analysis, a case study approach. The object of this research is the Islamic rural bank (BPRS) Amanah Sejahtera Gresik. To examine the compliance of the musyarakah contract, the author uses the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI Fatwa) No.08/DSN-MUI/IV/2000 as its reference. The results show that the BPRS Amanah Sejahtera Gresik has been operating the Musyarakah Financing following the applicable DSN-MUI Fatwa rules. In addition to that, besides seeking profits, BPRS also preaches Islamic economics. From the sharia principles that have been carried out by the BPRS, the purpose of maqashid sharia is fulfilled.Keywords: Sharia Compliance, Musyarakah, BPRS Amanah Sejahtera, DSN-MUI Fatwa, Maqashid Sharia.REFFERENCEAfandi, Ahmad Hafid. (2017). Implementasi mitigasi sharia non-compliance risk pengembangan produk keuangan syariah Di Bank Pembiayaan Rakyat Syariah (BPRS) (Studi Kasus: PT BPRS Mandiri Mitra Sukses. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Ainiyah, Ainin. (2017). Kepatuhan Syariah (Shariah Compliance) Akad Mudharabah di Baitul Maal Wa Tamwil Bina Insan Mandiri (BMT-BIM) Cabang Rengel-Tuban. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Al-Quran dan Terjemahnya. (2016). Jakarta: Kementerian Agama Republik Indonesia.Antonio,  M.  S. (2001).  Bank syariah  dari  teori ke praktik.  Jakarta: Gema  Insani Press dengan Tazkia Cendekia.Apita, Gendrabagus. (2012). Analisis ketaatan syariah (sharia compliance) akad murabahah di BMT UGT Sidogiri. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Ascarya. (2012). Akad dan produk bank syariah. Depok: Rajagrafindo Persada.Ash Shiddieqy, Teungku Muhammad Hasbi. (1997). Pengantar ilmu fiqh. Semarang: PT Pustaka Rizki Putra.Departemen Perbankan Syariah Ototritas Jasa Keuangan (DPBS-OJK). (2016). Standar produk perbankan syariah musyarakah dan musyarakah mutanaqishah. Jakarta.Fadla, Melati. (2017). Analisis kepatuhan syariah pada BNI Syariah, Bank Syariah Mandiri, dan Bank Muamalat Indonesia. Skripsi tidak diterbitkan. Bogor: Institut Pertanian Bogor.Fanni, Alfina Taswirul. (2016). Kepatuhan syariah akad mudharabah dalam produk pembiayaan kepada koperasi untuk anggota. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Firdaus, Jasri. (2013). Bank Perkreditan Rakyat Syariah-BPRS.Hidayah, Arini. (2017). Perbedaan sistem bagi hasil pada pembiayaan al mudharabah dan al musyarakah di PT. Bank Jatim Unit Usaha Syariah Kantor Pusat Surabaya. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Huda, N. (2010). Lembaga keuangan Islam:Tinjauan Teoritis dan Praktik. Jakarta: Prenada Kencana Media Group.Irwan, Rezafitria dan Dewi. (2013). Analisis prosedur pembiayaan mudharabah berdasarkan fatwa DSN-MUI No.07/DSN-MUI/IV/2000 dan PSAK 105: Studi Kasus Pada Bank Syariah XYZ. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Islami, Muhammad Danial. (2017). Pembiayaan musyarakah oleh bank syariah pada bisnis waralaba agen wisata perjalanan. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Mardani. (2012). Fiqh ekonomi syariah: fiqh muamalah. Jakarta: Kencana.Mardiyan, Sepki. (2015). Tingkat Kepatuhan Syariah Di Lembaga Keuangan Syariah, Jurnal Akuntansi dan Keuangan Islam, 3(1), 57-68.MUI. (2013). Fatwa DSN-MUI Nomor 08/DSN-MUI/IV/2000. Tentang Pembiayaan Musyarakah.Muhammad, (2009).  Model-model  akad  pembiayaan  di  bank  syariah. Yogyakarta: UII  Pres.Naf’an. (2014). Pembiayaan musyarakah dan mudharabah. Yogyakarta: Graha Ilmu.Raharjo, M. D. (1999). Islam dan tantangan transformasi sosial ekonomi. Jakarta: Lembaga Agama dan Studi Filsafah.Salman, Kautsar Riza. (2018). Pengaruh kinerja maqashid syariah, tingkat tata kelola Islami, dan karakteristik perusahaan terhadap tingkat agresivitas pajak dan tingkat pelaporan sosial Islam pada bank umum syariah di Indonesia. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Sudarsono, H. (2012). Bank dan lembaga keuangan syariah. Yogyakarta: Ekonisia.Syauqoti, Rolfatus dan Mohammad Ghozali. (2018). Analisis sistem lembaga keuangan syariah dan lembaga keuangan konvensional. Ponorogo: Universitas Darussalam Gontor.Yin. Robert K. (2003). Studi kasus: desain dan metode, Terjemahan. Jakarta: Raja Grafindo Persada.Zaenah. (2018). Prinsip hukum akad musyarakah mutanaqishah perbankan syariah. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.

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