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Contact Name
Muhammad Alhada Fuadilah Habib
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m.alhada@uinsatu.ac.id
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annisbah.iaintulungagung@gmail.com
Editorial Address
Gedung KH. Saifudin Zuhri Jl.Mayor Sujadi Timur No 46 Tulungagung Jawa Timur 66221 Indonesia
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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
TANGGUNG JAWAB, KEADILAN DAN KEBENARAN AKUNTANSI SYARIAH Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.295-320

Abstract

Accountancy can form and be formed by environment where about theaccountancy developed. Accountancy expanding in this time is nothing fromcapitalism ideology. Capitalism born from rational values, liberalism values,and materialism values with understanding assuming society prosperity willonly be obtainable production is well delivered to ever y individual giving infinitefacility for resources management in reaching target. While Islam as alternativeideology needed as comparator expected can fulfill accountancy society demandwhich own is responsibility, justice and justification value. Accountancy conceptconsist of  financial statement target, postulate, theoretical concept,  accountancytechnique and  principle influenced by capitalist ideology with rational value,freedom, and assess items. Responsibility, Justice and justification expectedmay not be separated from having shariate accountancy based on tauwheedAkuntansi dapat membentuk dan dibentuk oleh lingkungan di mana akuntansi dikembangkan. Akuntansi berkembang saat ini adalah apa-apa dari ideologi kapitalisme. Kapitalisme lahir dari nilai-nilai rasional, nilainilai liberalisme, dan nilai-nilai materialisme dengan pemahaman asumsi kesejahteraan masyarakat hanya akan produksi diperoleh baik dikirim ke setiap pemberian fasilitas terbatas individu untuk pengelolaan sumberdaya dalam mencapai sasaran. Sementara Islam sebagai ideologi alternatif diperlukan sebagai pembanding diharapkan dapat memenuhi kebutuhanmasyarakat akuntansi yang memiliki tang gung jawab, keadilan dan justifikasinilai. Konsep Akuntansi terdiri dari sasaran keuangan pernyataan, postulat,konsep teoritis, teknik akuntansi dan prinsip dipengaruhi oleh ideologikapitalis dengan nilai rasional, kebebasan, dan menilai item. Tanggung Jawab,Keadilan dan justifikasi diharapkan tidak dapat dipisahkan dari memilikishariate akuntansi berdasarkan tawhid.
KEUNGGULAN KOMPETITIF YANG DALAM MENCIPTAKAN INOVASI UNTUK KEWIRAUSAHAAN STRATEGIS Bilgies, Ana Fitriyatul
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.321-343

Abstract

At the moment in the environment of  competitive advantage use for companyneeds to be very agile and adaptive. While often unable to make a certainlevel of performance based on technology on existing progress, the company isalso came often to login of  in the new technology emerging. How to addressentrepreneurship strategically as a way which the company simultaneouslyexploit competitive advantage they are now while explore for opportunitiesfor the future . On this Reaching based on balance between exploration andexploitation of  consists of more than just allocated of  resources in comparable between the two the process. And so as be discussed, For the exploration to the exploitation of  is process that it should be, structure and culturally distinct.
TINGKAT KEPUASAN MASYARAKAT PADA PELAYANAN PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT TANJUNGPINANG Satriadi, S
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.345-369

Abstract

The quality of  public services is determined by the service providers (apparatus),who must realize that he is a servant of  the people and they must be served well,such that the factors and the indicators in determining the quality of  publicservices can be met. This would ultimately have an impact on increasing thequality of  public services. Society satisfaction in the opinion from public inobtaining services of  the public service providers aparatus by comparing theexpectation and needs. This research entitled is the level of  public satisfactionin the service taxes on motor vehicles at Samsat Office Tanjung pinang. The method used in this research is quantitative methods with questionnaire to 34 responden as samples. This questionnaire as an data collecting instruments.These results indicate service quality to public satisfaction in the service taxeson motor vehicles at Samsat Office Tanjung pinang is enough satisfactionslevels, with the frequencis results is 18 and percentage 52,9 %.Kualitas pelayanan publik ditentukan oleh penyedia layanan (aparatur), yangharus disadari adalah mereka sebagai penyedian layanan kepada masyarakatdan mereka harus dilayani dengan baik, sehingga faktor-faktor dan indikator dalam menentukan kualitas pelayanan publik dapat dipenuhi. Hal ini padaakhirnya akan berdampak pada peningkatan kualitas pelayanan publik.Opini masyarakat terbentuk dalam membangun kepuasan masyarakatdari para penyedia layanan publik dengan membandingkan harapan dankebutuhan. Penelitian ini berjudul tingkat kepuasan publik dalam layananpajak kendaraan bermotor di Kantor Samsat Tanjungpinang. Metodeyang digunakan dalam penelitian ini adalah metode kuantitatif  denganmemberikan kuesioner kepada 34 responden sebagai sampel. Kuesioner inisebagai instrumen pengumpulan data. Hasil menunjukkan bahwa kualitaspelayanan untuk kepuasan publik di layanan pajak kendaraan bermotordi Kantor Samsat Tanjungpinang dengan tingkat yang cukup puas, denganfrequensi hasil yaitu 18 dan persentase 52,9%.
PROBLEMATIKA KONTRAK BAKU DALAM AKAD MUDHARABAH DI LEMBAGA PERBANKAN SYARIAH Na’im, Muhlishotu Jannati
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.371-391

Abstract

The development of  financing in Islamic banks illustrates that this productenjoyed by many people. Financing is one option the community to cooperatewith the banks, with a profit-sharing system. This paper aims to examine theproblematic raw deal in mudharabah in Islamic banking. These problems willhave an impact on the lives of  customers, where customers will feel aggrievedover contract made unilaterally. At first these customers want to get capital fortheir business because of  the content of  the burdensome contracts, selection of customers simply leave or not so do the financing by banks. If  the customeraccepts the contract of  cooperation, we can be sure the customer is running witha full big responsibility. In addition, the ratio of  part of  the customer will beless commensurate with the contribution of  cooperation that customers provide.
MEKANISME PENANGANAN PEMBIAYAAN MURABAHAH BERMASALAH Studi pada BMT Syari’ah Pare Kina, Amilis
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.393-416

Abstract

Problems of  human life is always against the background of  the increasinglydifficult economic conditions. They need help in the form of  funds to accelerateits business, the BMT develop products namely Murabaha financing inaccordance with developments in the banking world and the profit improvementtarget of  the public welfare. Through such financing , financing their sometimesappear problematic because there are several factors, including the inability of customers to pay on time or maturity payments and sometimes the result of  aneffort that substandard and others. This research is qualitative descriptive dataanalysis using primary and secondary data sources with interview techniquesand documentation. Research shows that the causes of  murabaha financingproblems: 1) Analysis of  the lack of  proper financing , 2) Lack or absence of honesty of  customers, 3) the Customer does not actually taking in the operations,4) Business customer experience total bankruptcy, 5) Character from thecustomer itself. As for how to handle the problem of  murabaha financingthat is by identifying the characters from the customer itself, approaching thecustomer later and provide solutions for businesses with examples of  the BMThelp market the products of  its customersMasalah kehidupan manusia selalu dilatarbelakangi kondisi ekonomi yangsemakin sulit. Mereka membutuhkan bantuan dalam bentuk dana untukmempercepat usahanya, BMT mengembangkan produk yaitu pembiayaanMurabahah sesuai dengan perkembangan dunia perbankan dan targetpeningkatan laba dari kesejahteraan masyarakat. Melalui pembiayaan tersebut, pembiayaan mereka terkadang muncul permasalah karena ada beberapa faktor, termasuk ketidakmampuan pelanggan untuk membayartepat waktu atau jatuh tempo pembayaran dan kadang-kadang hasil tidaklancar dan lain-lain. Penelitian ini mendeskripsikan data secara kualitatif dengan menggunakan sumber data primer dan sekunder dengan teknikwawancara dan dokumentasi. Penelitian menunjukkan bahwa penyebabmasalah pembiayaan murabahah: 1) Analisis kurangnya pendanaan yangtepat, 2) Kurangnya atau tidak adanya kejujuran pelanggan, 3) Nasabahtidak benar-benar mengelola dana dalam operasi, 4) pengalaman pelanggandalam kebangkrutan total, 5) Karakter dari pelang gan itu sendiri. Adapuncara untuk menangani masalah pembiayaan murabahah yaitu denganmengidentifikasi karakter dari pelang gan itu sendiri, melakukan pendekatandengan pelanggan dan memberikan solusi untuk berbisnis dengan contoh-contohbantuan pasar produk dari BMT kepada para pelanggan.
TASAWUF ENTERPRENEURSHIP: MEMBANGUN ETIKA KEWIRAUSAHAAN BERBASIS PROPHETIC INTELLIGENCE Shobir, Labib Muzaki
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.417-432

Abstract

Sufism should not be implied to the activity oriented to activities away fromthe world. Sufism should be used as a spirit to ever y Muslim to accumulatewealth in the world. However, the world’s wealth is eventually used to struggleto collect charity for the hereafter. Prophetic Intelligence is the study of  mysticismthat can be used to integrate the interests of  the world and the hereafter. Thepractice of  prophetic intelligence is referring to the example of  the ProphetMohammad SAW. One side as the Prophet, He  expands the task of  forhereafter issues. In the other side as a trader, he exemplifies efforts to becomeentrepreneurs in the world. The example of  the Prophet Muhammad is anexample of  ethical entrepreneurship. Tasawuf  tidak seharusnya diimplikasikan kepada aktivitas yang berorientasikepada kegiatan yang menjauhi dunia. Tasawuf  harus digunakan sebagaispirit bagi setiap Muslim untuk mengumpulkan kekayaan di dunia. Namun, kekayaan dunia tersebut pada akhirnya digunakan untuk berjuang mengumpulkan amal akhirat. Prophetic Intelligence merupakansalah kajian tasawuf  yang bisa digunakan untuk memadukan kepentingandunia dan akhirat. Praktek tasawuf  prophetic intelligence adalah mengacu kepada teladan Nabi Muhamamd SAW. Satu sisi sebagai Rasulullahyang mengembang tugas akhirat. Sisi lain adalah sebagai pedagang yangmencontohkan usaha menjadi wirausahawan di dunia. Teladan NabiMuhammad SAW tersebut merupakan contoh etika kewirausahaan.
PEMASARAN SYARIAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH Adinugraha, Hendri Hermawan
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.25-50

Abstract

Abstract: The rise of sharia fnance industry that used “sharia branding” such as sharia banking, sharia mini market, sharia hotel, until sharia franchise resulted in conventional institutions are also diversifying sharia-compliant. Ideally this should be balanced by the application of such management is based on sharia like sharia marketing, but in reality many of them are not implementing it yet. Based on the above reasons, this research aims to understand the concept and implementation of sharia marketing at Micro Islamic Financial Institutions (Puskopsyah DIY) comprehensively. This study used a type of feld research that is descriptive analytical. This study is also equipped with library research. Data collection techniques using triangulation method, while the data analysis techniques using taxonomic analysis with interactive model. The survey results revealed that implementation of sharia marketing concept in Puskopsyah DIY was good enough though not all aspects of running perfectly. For example, the facts on the ground show that not all product marketing process carried out by the prevailing fatwa supervised and issued by the Sharia Supervisory Board.Keywords: Sharia, Marketing, and Puskopsyah DIY.
PENGARUH INFLASI, KURS DAN BI RATE TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA (PERIODE 2010-2016) Nandari, Herlina Utami Dwi Ratna Ayu
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.51-74

Abstract

Abstract: This research was motivated by increasingly Islamic fnancial industry in Indonesia, especially in Islamic mutual funds. Islamic mutual funds in Indonesia has signifcant growth in the capital market. One measured of the performance of an investment in the Fund Sharia views of the Net Asset Value (NAV) of a mutual fund. Fund performance is inseparable from a variety of factors both internal and external factors. In this study, researchers attributed the Net Asset Value (NAV) Islamic mutual funds in Indonesia with macro-economic Factor (infation, exchange rate and BI rate). Techniques used in This research is multiple linear regression is used to prove the hypothesis of the study. Data that has fulflled normality test and classical assumption processed by multiple. These results indicate (1) Partially occurred a signifcant positive effect between infation and Net Asset Value (NAV) Mutual funds sharia, (2) Partially Exchange positive and signifcant impact on the Net Asset Value (NAV) Mutual funds Sharia period 2010- 2016 (3) partially BI rate and no signifcant negative effect on the net asset value (NAV) Mutual funds Syariah period 2010-2016. Then through the F test can be in the know that simultaneously there is signifcant infuence between infation, exchange rates and the BI rate to the Net Asset Value (NAV) of mutual funds sharia in Indonesia.Keywords: Infation, exchange rate, the BI rate, the net asset value (NAV) of Islamic mutual funds
KONTRIBUSI INFLASI, SUKU BUNGA, KURS, PRODUK DOMESTIK BRUTO TERHADAP HARGA SAHAM KELOMPOK JAKARTA ISLAMIC INDEX DI INDONESIA PERIODE 2007-2015 Lutfiana, Ilma Mufidatul
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.75-104

Abstract

Abstract: This study aimed to explain infation, interest rate, exchange rate, and gross domestic product that affect stock price. The determination of sample using saturated sampling technique. This study is using sample from 30 companies listed on JII. Data analysis using multiple liner regression. The result of this study showed that independent variables infation, interest rate, exchange rates, gross domestic product signifcant simultaneously effect on the dependent variable stock price. Partially, Infation negative and does not give the signifcant effect toward the stock price. Interest Rate and Exchange Rate positive and does not give the signifcant effect toward the stock price. Gross Domestic Product gives the positive and signifcant effect toward the stock price.Keywords: infation, interest rates, exchange rates, gross domestic product, the stock price 
PENGARUH SEKTOR RIIL DAN KEUANGAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA TAHUN 2007-2014 Cahyaningrum, Ina Sholati
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.106-128

Abstract

Abstract: The research objectives of this research are to examine signifcant infuence of real sector of manufacture industry, real sector of trade, hotel, and restaurant, syariah fnance of syariah bank and syariah fnance of payment bank of syariah community to the growth of economy in Indonesia whether partial or simultan. The rsearch was used quantitative approach which used associative research. The taking of sample used nonprobability sampling technique and purposive sampling tehnique. The data used are secunder data which are gotten by triwulan data of gross domestic bruto based on constant price and from statistic report of syariah bank in year 2007-2014. The data accumulation are documentation and document study. The research was used method of clasic assumptsion experiment analysis, the experiment of doubled linier regression, hypotheses experiment, and the experiment of determination coefsien. The result of the reaserch showed that partially (individually), the syariah fnance of syariah bank infuenced positively and signifcantly to the growth of economy in Indonesia and syariah fnance of syariah bank and syariah fnance of payment bank of syariah community infuenced positively and signifcantly to the growth of economy in Indonesia. Meanwhile, simultaneously (collective) between the fnancial of syariah bank and syariah fnance of payment bank of syariah community infuenced signifcantly to the growth of economy in Indonesia. For variable of real sector in manufacture industry and real sector of trade, hotel and restaurant statistically couldn’t be continue, because in data excemination showed that there was problem of Multikolinieritas. So, the researcher took an action to delete variable which by Multikolinieritas by the reason if that problem was solred by using PCA prosedure. There is only one factor which represented all of free independent variable, so when picturing the similarity of factor regretion could be represented of each free variable to dependent variable, because it could not be seen which variable having the positive connection and which variable having negative connection to dependent variable.Keywords: Real Sector, Syariah Finance, and Economy Growth

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