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An-Nisbah: Jurnal Ekonomi Syariah
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : 25495712     EISSN : 24068276     DOI : 10.21274
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Arjuna Subject : -
Articles 321 Documents
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PENGARUH PEMAHAMAN PAJAK, KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN JASA KONSULTAN KONSTRUKSI DI KOTA TANJUNGPINANG Satria, Hendy
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.2017.4.1.129-146

Abstract

Abstract: Taxes are compulsory contributions to the state owed by individuals or entities who are forced by law - undnag, by not getting the rewards directly and used for state purposes utuk for - the welfare of the people. This study aims to determine the effect of Understanding Taxes, Taxation Provisions and Transparency in Tax Compliance Against Taxpayer Construction Consulting Services Company in Tanjungpinang. This study uses primary data obtained from questionnaires. The approach used in this research is quantitative data, which is performed with SPSS pass to Understanding Tax, Tax Provisions and Transparency in Tax Compliance Against the taxpayer that can be seen from the questionnaire. Number of samples obtained 64 Construction Consulting Services Company in Tanjungpinang. While data collection techniques in this study were questionnaires and surveys using data analysis methods of scoring, validity, reliability test, classic assumption test, multiple linear regression, t test, F test, the coeffcient of determination. While analysis tools used SPSS 20 to test the classical assumption of normality test, multicollinearity, and test the hypothesis testing heteroskedasitisitas and test them multiple linear regression analysis, t-test, F, and the coeffcient of determination(R2). In general, the analysis indicates that the Understanding Taxes, Rules and Transparency in Taxation Taxation is very infuential on Taxpayer Compliance Consulting Services Construction Company in Tanjungpinang. SPSS can be seen from the test conducted. Most of the tests conducted eligible.Keywords: Understanding of Tax, Tax Provisions and Transparency in Taxation, Taxpayer Compliance Board
AKTIVITAS PRODUKSI KAPITALIS DALAM PERSPEKTIF EKONOMI ISLAM Fadilah, Nur
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.2017.4.1.147-170

Abstract

Abstrak: Kegiatan ekonomi mengandung tiga bagian, yaitu produksi, distribusi, dan konsumsi. Tulisan ini membahas yang pertama dalam perspektif Islam. Penulis berpendapat bahwa tidak ada gunanya apabila sejarah manusia tidak ada sistem ekonomi yang bisa berhasil mencapai kebahagiaan dan kesejahteraan mutlak untuk jenis manusia. Termasuk sistem ekonomi Islam. Meskipun demikian, penulis berpendapat bahwa Islam terdiri dari nilai dan norma yang dapat mengarah pada akhir itu jika mereka mepahami dan menerapkannya dengan benar dan tepat. Penulis tidak menemukan dalam Islam apa yang penulis temukan dalam sistem ekonomi konvensional dimana ada ruang untuk melakukan korupsi dan manipulasi. Bagi Islam, kegiatan ekonomi sejauh menyangkut produksi harus diarahkan untuk mencapai kebaikan dan kemakmuran bagi semua manusia, dan tidak memperkaya individu dan kelompok tertentu di antara individu.Kata kunci: Aktivitas Ekonomi, Produksi, Nilai Islami, Kesejahteraan
ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM Pravitasari, Dyah; Meirini, Dianita
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.2017.4.1.171-201

Abstract

Abstract: Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confdence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confdence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfllment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002’s. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of fnancial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of fnancial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the feld of economics, is the real form of modern capitalism although it is fnally able to show its advantages from the socialists. The reality has been born new problems Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.Keywords: Perception, Islam Accountants Code of Conduct and Business Ethics Islam
MENSYARIAHKAN AKUNTANSI KONVENSIONAL Susilowati, Lantip
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.2017.4.1.202-219

Abstract

Abstract:  Structure of accounting theory describes the composition, the overall hierarchy of fnancial accounting concepts. Structure of accounting theory is infuenced by the economMic system, social ideology embraced by the community. The structure of the conventional accounting theory was born of American society by the capitalist economic system with a range of properties and social systems such as democracy, liberalism, secularism competition, scientifc and other characteristics that are different from the concept of Islamic theory that laid the foundation of Islam on the basis of moral and material aspects of life and build economic strength in ethical values    and moral and spiritual dimensions. Conventional accounting theory concepts that exist today can be used as a basis for adopting the syari’a accounting. The role of Muslim intellectuals in the Islamization of conventional accounting is pretty cut that does not comply with Islamic Shari’a and the need to add additional emphasis to the purpose of sharia (maqasid as-sharia). The Holy Qur’an says that truth is only from Allah (al haqqu min robbikum). If conventional accounting born of natural law and syari’a accounting inspired by the Qur’an, they are able to co-exist in the birth of the concept of human welfare and the whole of nature.  Accounting trends emerging lately proving similarity with conventional accounting direction that syari’a accounting methods made     possible the adoption and modifcation. Accounting with syari’a values    will be able to make a signifcant contribution to the advancement of the accounting world. Islam as rahmatan li al-alamiin should also be providing accounting concepts that are benefcial for the entire universe.Keyword: accounting, conventional, syariah
KINERJA KEUANGAN DENGAN METODE EVA (ECONOMIC VALUE ADDED) PADA BPR TANJUNGPINANG satria, hendy
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.149-163

Abstract

EVA is a method of financial management to measure the economic profit in a company that states that prosperity can only be created when the company is able to meet all operating costs and capital costs. With EVA method can be known whether PT BPR Central Sejahtera Tanjungpinang happened addition to its economic value. The research method used is qualitative descriptive method. The EVA classification can be calculated from the NOPAT (Net Operating Profit After Tax) component, WACC (Weighted Average Cost of Capital) and IC (Invested Capital) contained in the financial statements of PT BPR Central Sejahtera Tanjungpinang with data from 2012 until 2017. This research reveals a positive EVA result in 2012 with an EVA of 63,515,000, in 2013 with EVA of 2,138,086,000, in 2014 with EVA of 73,105,000, in 2013 with EVA of 797,470,000 and in 2014 with an EVA value of 714.750.000. In addition to these positive results, the study also revealed negative EVA results in 2015 with an EVA value of minus 65.06 million. From the analysis results obtained conclusion that the financial performance of PT BPR Central Sejahtera Tanjungpinang quite good. PT BPR Central Sejahtera Tanjungpinang can add value to the company in 2012,2013,2014,2016 and 2017, except in 2015, PT BPR Central Sejahtera Tanjungpinang is considered failed to increase its economic value
MARKETING SYARIAH: STUDI ANALISIS PRODUK KENZIE DI GUDO JOMBANG
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.1-29

Abstract

Abstract: This research is based on the rise of businessmen who are justlooking for profit, and also the phenomenon that occurs based on the realityof the current trend, many businesses that use sharia or religion as a boosterof material gain, or politicization. But it is different with the business thatis doing by manufacturers from Jombang, creating something simple to beextraordinary, bringing benefits and even blessings. Positive small thingsand done according to the demands of sharia bring benefits and blessings.There are some purpose of this study,the first is to understand shariamarketing, secondly, to analyze the implementation of sharia marketing onthe business of The otak- otak of Kenzis. This research was conducted tobusiness owners of the otak- otak kenzie in Blimbing Village, GudoJombang, employees and customers or the community. The process ofcollecting data by interview method, observation and documentation. Usingqualitative descriptive analysis is to describe the results of interviews ofrespondents, then analyze it with the theory. The results of this research isto show that the business owner of the kenzie product implicitly understandsand implements the syariah values in its business activities. Shariaimplementation is reflected on shariah marketing strategy, which is thesegmentation of the public market and target market of upper middleeconomic society and to atrack the hearts of its consumers with friendly andhonest service. In the case of shariah marketing tactic, including are halalproducts, standard price according to sharia, which is related to the locationof businesssworth according to syaraiah. In sharia marketing value, there are some value,that can given some benefits for consumers including: healthy,halal elements and well in accordance with the Quran that orderedhumans to eat clean food, take a holy and healthy way. From the shariahspiritual image related to the principle of honesty of hospitality that must beowned by a businessman,he feels that Allahis always watching everywhere,so both the value of sharia and the principles of sharia is very importantand useful in the business world. And from the existing phenomenonSharia-labeled marketing is not Islamization or religious commercialism,but it is a way asameans in offering products produced in a business, theimpact of the economy of a society will also increase, religion is not used asdemolisher of the economy, to seek material , but sharia or religionasmeasureand also as a rule that underlies human behavior. Religion andeconomics can not be compared, but go hand. Religion is notto be traded ineconomic interests, but the advanced of the economy is due to the religiousrules.
THE RELATIONSHIP BETWEEN EXCHANGE RATES AND ISLAMIC INDICES IN INDONESIA AND MALAYSIA Purbowisanti, Ratih
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.30-52

Abstract

Abstract: This study is aimed to analyze the causal relationship between the exchange rates and Islamic indices in Indonesia and Malaysia, and the long-term relationship of the two variables. Indonesia is represented by the value of the rupiah to US dollar and the Jakarta Islamic Index while Malaysia is represented by the exchange rate of the ringgit to US dollar and the FTSE Bursa Malaysia Hijrah Shariah Index. By using the Vector Autoregression (VAR) model, it can be concluded that the relationship between Jakarta Islamic index is a unidirectional relationship, where the Jakarta Islamic Index affects the exchange rate. The relationship between Malaysia Islamic index has a bidirectional relationship, where the exchange rate affects the FTSE Bursa Malaysia ringgit Hijrah Shariah Index and FTSE Bursa Malaysia Hijrah Shariah Index affects the ringgit exchange rate. Through the study is also concluded that the exchange rate with Islamic indices in Indonesia and Malaysia has a long-term relationship.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH MENGGUNAKAN MODEL CARTER DI BPRS AMANAH UMMAH LEUWILIANG BOGOR Aldila, Siti Amelia
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.53-72

Abstract

Abstract: The purpose of this study is to determine the effect of frontliner service quality on satisfaction in BPRS Amanah Ummah Leuwiliang Bogor. Measurement of service quality is done by adaptation of CARTER model. CARTER is a model based on the SERVQUAL dimension. with a new dimension called Compliance (Compliance) that is suitable for sharia banking industry. CARTER consists of Compliance. Assurane. Reliability. Tangible. Empathy. and Responsiveness. This study uses a quantitative approach by distributing questionnaires to 100 customers. To analyze and test the hypothesis using multiple linear regression test with the help of SPSS 23.0 for window software. Based on the result of T test (partial). the dimension of Compliance. Reliability and Tangible influential significantly to customer satisfaction. Dimensions of Assurance. Empathy and Responsiveness have no significant effect on customer satisfaction in BPRS Amanah Ummah Leuwiliang Bogor.
IMPLIKASI ASAS ITIKAD BAIK DALAM AKAD MURABAHAH DI PERBANKAN SYARIAH Ainiah, Zumrotul; Santoso, Lukman
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.73-98

Abstract

Abstract: Islamic banking in practice to implement financing one of them using Akad Murabahah, or commonly called bai al-murabaha. Akad which contains a number of rights and obligations for the parties, namely the Bank Syariah and the customer as the applicant Murabahah Financing Agreement. The financing is required by the customer, by purchasing the goods from the supplier and then selling them to the customer by adding a cost-plus profit and this is done through the first negotiation between the bank and the customer. In it contains an agreement that is the necessity of the principle of good faith. The goodwill underlying the formation of murabahah financing contract if the contract is made to fulfill the harmonious and contractual terms, then the contract has the binding strength as binding the Law. The contract can not be canceled other than the agreement of both parties or not contrary to the law, public order or morals, and the contract must be executed in accordance with the agreed, concerning good faith not only for the implementation of the agreement but also when the creation of the contract both parties should be based on good faith. With good faith in murabahah contract, it will fulfill the intention for both parties and the less chance of default in the contract.
ANALISIS FINANCING TO DEPOSIT RATIO DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET PADA PT. BANK RAKYAT INDONESIA SYARIAH Jatmiko, Udik; Agustin, Beby Hilda
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.99-126

Abstract

Abstract: The scope of this study focuses on the influence of independent variables, namely the ratio of FDR, Third Party Funds with the dependent variable ROA Profitability, then the research used includes research with explanation (explanation). Population ddan sample in this research is financial report of PT. Bank Rakyat Indonesia (BRI) Syariah period 2012-2016 as many as 30 data observations during 5 years reporting on BEI. Sampling technique in this research use purposive sampling. Data Analysis using quantitative descriptive analysis with statistical approach through multiple linear regression test, T Test and Test hypothesis F research. The results can be explained that the Financing to Deposit ratio (FDR) is partially not significant effect on Return On Assets (ROA) at PT. Bank Rakyat Indonesia Syariah Period 2012-2016. The ratio of third party funds has a positive and significant impact on Return On Assets (ROA) in PT. Bank Rakyat Indonesia Syariah Period 2012-2016. Simultaneously Financing to Deposit ratio (FDR) and Ratio of third party funds have a really significant effect on Return On Assets at PT. Bank Rakyat Indonesia Syariah Period 2012-2016.

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