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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
 7   8   9   10   11 
CASES BASED LEARNING DAN DIRECT INSTRUCTION UNTUK MENINGKATKAN KEAKTIFAN SERTA HASIL BELAJAR STUDI PADA MAHASISWA MATA KULIAH AKUNTANSI KEUANGAN LANJUTAN Aisyaturrahmi, A
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 Adlan, M. Aqim
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) Kolistiawan, Budi
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 Pravitasari, Dyah
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 Aswad, Muhammad
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
Is 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

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. Keywords: Rupiah, Ringgit, Jakarta Islamic Index, the FTSE Bursa Malaysia Hijrah Shariah Index, VECM
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 confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence 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 fulfillment 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 2002s. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial 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 field of economics, is the real form of modern capitalism although it is finally 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.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit  atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme.
ANALISIS DAMPAK BRAND LOYALTY, BRAND AWARENESS, PERCEIVED QUALITY DAN BRAND ASSOCIATION TERHADAP CUSTOMER VALUE PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN TULUNGAGUNG subagiyo, Rokhmat; Adlan, Muhammad Aqim
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.2018.4.2.191-214

Abstract

Abstrak     Kata kunci: Brand Loyalty, Brand Awareness, Perceived Quality, Brand Association ,Customer Value Abstraksi: Tujuan penelitian ini adalah untuk mengkaji: (1) dampak brand loyalty terhadap customer value pada mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung; (2) dampak brand awareness terhadap customer value pada mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung; (3) dampak perceived quality terhadap customer value pada mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung; (4) dampak brand association terhadap customer value pada mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung dan dampak secara simultan brand loyalty, brand awareness, perceived quality dan brand association terhadap customer value pada mahasiswa Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung. Awal mula penelitian ini berasal dari variabel kesetiaan merek, kesadaran merek, kesan  berkualitas dan asosiasi merek diharapkan mampu meningkatkan nilai pelanggan. Hal ini karena pandangan  tentang perguruan tinggi merupakan pembahasan yang sangat luas agar bisa menjadi sumbangsih bagi mahasiswa agar merasa puas terhadap pelayanan yang diberikan. Metode penelitian yang digunakan dalam penelitian adalah kuantitatif berjenis eksplanotry research,  dengan tipe hubungan kausalitas pada variabel-variabel melalui pengujian hipotesis. Teknik pemilihan sampel dilakukan dengan menggunakan metode sampel non probabalitas yaitu sesuai pertimbangan-pertimbang tertentu, dengan tidak memberikan peluang yang sama terhadap anggota populasi untuk menjadi sampel. Sampel yang  diambil mahasiswa jurusan Ekonomi Syariah, Perbankan Syariah, Akuntansi Syariah dan Manajemen Zakat dan Wakaf berjumlah 359 responden berdasar perhitungan Slovin.  Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan program SPSS versi 21. Hasil perhitungan regresi linier berganda menyajikan bahwa semua hipotesis, yaitu:  brand loyalty, brand awareness, perceived quality dan brand association baik secara parsial maupun simultan mempunyai dampak yang signifikan terhadap customer value. Berdasarkan hasil pengolahan data dan pada pembahasan, maka direkomendasikan: (1) perlu perhatian khusus terkait tempat kuliah yang nyaman, failitas fisik perkuliahan seperti LCD yang baik, staf administrasi yang selalu memberikan pelayanan sepenuh hati pada mahasiswa dan  silabus perkuliahan yang selalu mengikuti perkembangan jaman atau yang diperlukan oleh dunia kerja; (2) menambah intensitas promosi atau berkampanye baik melalui iklan di media cetak maupun online dengan sering melakukan kegiatan sponsorship yang berkaitan dengan pendidikan,  seperti seminar  tentang pendidikan, olahraga dan seni; (3) peningkatan kedisiplinan staf dengan tidak meninggalkan ruang pelayanan administratif saat jam-jam kerja dan (4) tetap bisa mempertahankan mahasiswa yang ada, sebaiknya kualitas pelayanan di tingkatkan dan dijaga.
PEMBERDAYAAN EKONOMI BERBASIS MASJID (STUDI KRITIS PASAL 53, 54, DAN 55 PP. NOMOR 14 TAHUN 2014 TENTANG PELAKSANAKAAN UU NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT) Supriyadi, Ahmad
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.2017.3.2.210-229

Abstract

AbstractHistory records that, at the time of the Prophet Muhammad mosque plays an important role in the development of Islam. At that time the mosque not only as media ubuddiyah course, it is more vital role in education and empowerment of Muslims organized and set in the mosque. That is: education, propaganda, social and economic. Birth of law No. 23 of 2011 on the management of zakat provide an opportunity for the mosque to be the center of economic empowerment of the people. With a collector of Zakat Unit (UPZ) Amil Zakat Nasional (BAZNAS,) the mosque will become points zakat collection, donation and sedekahyang collected from the congregation of the mosque. Of the funds collected is used by the Collector Unit Manager Zakat (UPZ) or takmir mosque to empower and improve the welfare of the people.Keywords: Based Economic Empowerment Masjid, Zakat Management
IMPLIKASI ASAS ITIKAD BAIK DALAM AKAD MURABAHAH DI PERBANKAN SYARIAH Santoso, Lukman; Ainiah, Zumrotul
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

Abstrak: Perbankan syariah dalam prakteknya melaksanakan pembiayaan salah satunya menggunakan akad murabahah, atau biasa juga disebut bai’ al-murabahah. Akad yang memuat sejumlah hak dan kewajiban bagi para pihak, yakni pihak Bank Syariah dan pihak nasabah selaku pemohon Akad Pembiayaan Murabahah. Pembiayaan tersebut dibutuhkan oleh nasabah, dengan membeli barang dari pemasok kemudian mejualnya kepada nasabah dengan menambahkan biaya keuntungan (cost-plus profit) dan ini dilakukan melalui perundingan terlebih dahulu antara bank dengan pihak nasabah yang bersangkutan. Di dalamnya memuat suatu perjanjian yakni keharusan adanya asas itikad baik. Itikad baik yang mendasari terbentuknya akad pembiayaan murabahah apabila akad tersebut dibuat memenuhi rukun dan syarat akad, maka akad tersebut mempunyai kekuatan mengikat sebagaimana mengikatnya Undang-Undang. Akad tidak dapat dibatalkan selain ada kesepakatan kedua belah pihak atau tidak bertentangan dengan Undang-Undang, ketertiban umum maupun kesusilaan, dan akad tersebut harus dilaksanakan sesuai dengan yang disepakati, perihal itikad baik tidak hanya untuk pelaksanaan perjanjian melainkan juga saat dibuatnya akad tersebut kedua belah pihak harus didasarkan atas itikad baik. Dengan adanya itikad baik dalam akad murabahah, maka akan terpenuhinya hajat bagi kedua belah pihak dan sedikit kemungkinan terjadinya wanprestasi dalam akad tersebut.

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