cover
Contact Name
Muhammad Alhada Fuadilah Habib
Contact Email
m.alhada@uinsatu.ac.id
Phone
+6281215079617
Journal Mail Official
annisbah.iaintulungagung@gmail.com
Editorial Address
Gedung KH. Saifudin Zuhri Jl.Mayor Sujadi Timur No 46 Tulungagung Jawa Timur 66221 Indonesia
Location
Kab. tulungagung,
Jawa timur
INDONESIA
An-Nisbah: Jurnal Ekonomi Syariah
ISSN : 25495712     EISSN : 24068276     DOI : 10.21274
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 321 Documents
NASAKH DALAM HUKUM ISLAM
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.21-38

Abstract

In Ulumul Qur’an, the existence of discourse about abrogating (Nasakh) is the real proof that there is a dialectic relationship between revelation andreality. Nasakh is the cancellation of the law. It could be eliminating and releasing the text of the law referring to reading. It also could be defending the text to show the instruction of abrogated law. The research is based on qualitative descriptive study that limits the study on the Mawaris and Wasiyat verses. The paper is expected to provide scientific contributions in the formof conceptualization of Ulumul Qur’an oriented to legal legislation and to provide intellectual contributions that combine theory of Nasakh in Ulumul Qur’an through a legal context of usul fiqh. Therefore, it is also possible tobe an alternative development of Philosophy of Islamic Law.Keywords: Nasakh, Legal Legislation, Wasiat, Mawaris.
PENGARUH BIOGRAFIS DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING STUDI PADA BMT BINAAN PINBUK TULUNGAGUNG
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.39-74

Abstract

The research aims to know the influence of biographical characteristics and leadership to performance of employee through motivation as an intervening variable. This study is on BMT’s supervised by Pinbuk Tulungagung. The taken samples in this study were 50 respondents from 7 BMT’s registered in Pinbuk Tulungagung. The Sampling uses a non probability sampling with the technic of quota sampling. The measurements in this study use a scale of Likert. The used data analysis method is a path analysis with SPSS 20th version to test the effect of intervening variable. The results show that the biographical characteristics do not influence in the motivation; the leadership influences positively in the motivation; the biographical characteristics do not influence in the performance of employees; the leadership influences positively and significantly in the performance of employees; and the motivation influences positively and statistically in performance of employees The result of path analysis shows that biographical characteristics do not influence in the performance of employees through motivation; and the leadership influences significantly and positively in the performance of employees through motivation.Keywords: Biographical Characteristics, Leadership, Motivation.
PENGARUH TABUNGAN MUDHARABAH, PEMBIAYAAN MUDHARABAH-MUSYARAKAH DAN PENDAPATAN OPERASIONAL LAINNYA TERHADAP LABA STUDI PADA BANK JATIM SYARIAH PERIODE 2007-2015
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.75-100

Abstract

The research aims to examine the influence of savings of Mudharabah, financing of Mudharabah-Musharakah and other operating incomes in increasing the profit of Bank Syariah Jatim. The method of analysis in this research used analysis of double linear regression. Populations in the research are the financial report of Bank Syariah Jatim. The results of research showed that the profits will increase as savings of Mudharabah increase. Infinancing of Mudharabah-Musharakah, it happened inversely; when financing declined, the profit would increase. It happened because the financing which attracted by many customers are the ones with the principle of murabahah financing. While, other operational will affect the increase of profits. When other operating incomes increased, the profit would also increase. In the contrast, other operating incomes decreased, the earned profit also would decrease. If all these variables are maximized in its operations, it would assist in increasing the profits at Bank Syariah Jatim.Keywords: Savings of Mudharabah, Financing of Mudharabah-Musharaka,Other Operating Incomes, Profit
TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.101-126

Abstract

In Islam, money is not regarded as a commodity that can be traded as in the conventional economic system. Its utilization is limited as a medium of exchange and a measure of value. If a money in the same kind will be exchanged, the payment must be balanced and cash. The violation of these regulations resultsin the ‘fadl’ usury (Riba Fadl). This research was conducted on the basis of a fatwa Indonesian Ulema Council (MUI) Jombang East Java, which establishes the prohibition of new money exchange transactions before Idul Fitri for the indication of usury. While on the other hand, the practice is more wide spread and becomes a part of the wheels of the economy of Islamic society every Idul Fitri. The results of research show that consideration of Islamic law should be able to participate in shaping the public life and has the sensitivity to goodness (sense of maslahah). The author concludes that the practice of a new money exchange is allowed. As to the difference of exchanged money does not include the fadl usury, but it becomes wages (ujroh) which must be received by the provider of service as an income when waiting to exchange money in the bank.Keywords: Money, Usuary, Wages, Maslahah
CASES BASED LEARNING DAN DIRECT INSTRUCTION UNTUK MENINGKATKAN KEAKTIFAN SERTA HASIL BELAJAR STUDI PADA MAHASISWA MATA KULIAH AKUNTANSI KEUANGAN LANJUTAN
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.127-144

Abstract

This research aims to improve activity and learning outcomes of students in the subject of Advanced Financial Accounting especially the material headquarters and branch offices by integrating the model of cases based learning and direct instruction. In the model case based learning, students are faced with a real case to be solved. Therefore, it stimulates their activities in learning. While,the model of direct instruction is a declarative and procedural learning process that makes students more understand the material. The results of this study show that there is the increase of activity and learning outcomes of students, evidenced by the increase of value and percentage of learning outcomes in the course of Advanced Financial Accounting.Keywords: Cases Based Learning, Direct Instruction, Activity, andLearning Outcomes of Students.
PENYELESAIAN KREDIT MACET PERBANKAN DALAM PANDANGAN ISLAM: Tinjauan Regulasi Kasus Kredit Macet akibat Bencana Alam
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.145-186

Abstract

The existence of bank (Islamic and conventional) as an intermediary financial institution whose existence and operations are regulated by a set of rules and regulations often experiences the uncertainity in taking decisions related to bad loans caused by natural disasters. Like a coin, one hand there are the interests of the owners of capital and the other side there is a sense of humanity to reditors. It is certain that the settlement efforts should involve the appropriate authorities and require a long time. The taken Decisions often differs from the real cases. It looks not giving the sense of justice for creditors.Keywords: Bad Loans, Regulations, and Islam.
TINJAUAN SYARIAH TERHADAP TRANSAKSI MUAMALAT ASURANSI KESEHATAN BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS)
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.187-218

Abstract

Insurance business can be distinguished on some reviews. It includes generalinsurances, life insurances and reinsurances (on the basis of its function).Based on its basic policy, it includes term life insurances, whole life insurances,two beneficial insurances, insurances of investment unit (unit linked). Basedon its belongings, it includes national private-owned insurances, state-ownedinsurances, foreign corporations-owned insurances, and multiplicity-ownedinsurances. Based on the nature of its implementation, it includes voluntaryand compulsory insurances. Based on the business support activities, it includesinsurance brokers, reinsurance brokers, insurance loss assessor, consultingactuary, and insurance agents. Mean while, mechanisms of Takaful (shari’ainsurances) include underwriting, insurance policies, premiums, managementof premiums, claims and insurance coverage. The main obstacles to developshari’a insurance are lack of socialization, limitation of human resources ofTakaful’s expert; lack of Muslim support, weakness of government support.Keywords: Insurance, Shari’a, BPJS.IAIN Tulungagung, Jl. Mayor Sujadi Timur No. 46Email:budikolistiawan@gmail.com
PEMAHAMAN KONSEP PAJAK PADA ZAKAT
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.219-244

Abstract

The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the application of the concept of tax. The findings in this paper indicate that the similarities between the concepts of zakat and the concept of the tax, namely that both have the elements of force and manager. Meanwhile the differences are that two concepts are located on the side of the name, the  legal basic, object, the nature of its obligations, the percentage of the amountpaid, and utilization. The concept of tax which can be applied in order to obtain effective management of zakat is to impose sanctions on manager of zakat and negligent muzzaki not pay their zakat as on tax management. This sanction will improve the system of zakat administration and establishmentof an independent agency that acts as the auditor.Keywords: Zakat, Tax, Similarities, Differences
ANALISIS BAGI HASIL FINANCING DALAM PERBANKAN SYARIAH
An-Nisbah: Jurnal Ekonomi Syariah Vol 1 No 1 (2014)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2014.1.1.1-24

Abstract

Islamic banking function as intermediaries from surplus units to units depisit, Islamic banks as well as the unit of funding (fundraising) also function in fnancing (fnancing). In the application of Islamic banking operations face technical constraints associated with the sharing system (Proft and Loss Sharing), therefore Islamic banking fnancial intermediary, in this case the Islamic banks are not just trying to maximize the expected utility of its shareholders, but also pay attention to expected utility entrepreneurs and depositors. In Islamic banking operations apply for the results as a measure of return in the economy. Penentua technically specifed ratio is fxed at the beginning of the transaction but the nominal value can not be known with certainty, but see the income that will happen later. In determining the ratio ratio known as 1) Revenue sharing system; 2) Groos Proft System; and 3) Proft Sharing System. But with the objective conditions of our economy now Revenue Sharing System.Keywords: Islamic Banking, Proft Sharing Sytem Revenue sharing, Groos Proft System
INTERACTION OF ISLAMIC BANKING SECTOR WITH INDONESIAN ECONOMIC GROWTH FOR 2000-2010
An-Nisbah: Jurnal Ekonomi Syariah Vol 1 No 1 (2014)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2014.1.1.25-46

Abstract

This paper aims to analyze the dinamics interaction of islamic banking sector with Indonesian economic growth for 2000-2010. The methode of analyze used in this research is granger causality and Vector Error Correction Model (VECM). Besides that we use stationary test to chek wether the data have unit root or not. We use time series data of total islamic bank fnancing, fxed invesstment, trade and gross domestic product. We found that in the short run there is evidence of bidirectional relationship between fnancing of islamic bank, fxed investment, trade and economi growth. Where as in the long run there is relationship between islamic banking with economic growth on Indonesian economy. To improve the role of islamic banking on Indonesian economy, Bank Indonesia must push islamic banking to expand their activity on riil sector and rural area.Keywords: Islamic Banking sector, Financial Intermediary, Economic Growth, Vector Error Corrrection Model