Falah : Jurnal Ekonomi Syariah
FALAH: Jurnal Ekonomi Syariah is managed by Department of Islamic Economic, Faculty of Islamic Studies, University of Muhammadiyah Malang (p-ISSN 2502-3918, e-ISSN 2502-7824) This journal published two times a year (Pebruary and August) since 2016. The journal presents the results of research in the field of Islamic Economic, Islamic Banking, Islamic Management and so on.
Articles
217 Documents
<![CDATA[Corporate Governance dan Tax Avoidance: Analisis Pengarunya Pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Auddina, Eka Mya]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 3, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v3i1.8774
<![CDATA[The purpose of this research is to analyze the influence of corporate governance towards tax avoidance. The method of research is descriptive quantitative. The type of data in this study using secondary data sourced from the company's annual report which is accessible through www.idx.co.id.The population in this research is the mining company listed on the Indonesia stock exchange totaling 41 companies with some specific criteria so as to generate a sample of research a number of 10 companies. The data analysis techniques used to influence corporate governance against tax avoidance is the data panel.Variables used in measuring corporate governance is the composition of the Board of Commissioners are independent, the composition of the audit committee, and the managerial ownership. The results of this study is that the Board of Commissioners of the independent variables are declared to tax avoidance. Furthermore, the audit Committee stated variable effect on tax avoidance. Managerial ownership variables are declared to have no effect against tax avoidance. While Ssimultaneously, corporate governance is declared to tax avoidance. Based on research results, there are still some companies that they do tax avoidance by using measurements of the current etr.Then the management of the company is expected to pay more attention to any action or decision taken with regard to corporate taxes. While the Government is expected to be more rigorous in supervising the company in order for the payment of taxes in accordance with the tax burden thus spared from losses arising from the payment of taxes is not optimal.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) terhadap Likuiditas Bank Umum Syariah (BUS) Periode 2015-2017 ]]>
<![CDATA[Utami, Mayvina Surya Mahardhika]]>;
<![CDATA[Muslikhati, Muslikhati]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8495
<![CDATA[This research present to analyze the Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) to liquidity in Islamic Bank as a whole. The period used in this study is 2015 to 2017. This research type and uses an approach to not exist or not based on one or more variables. The variables in this research are Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF). While the dependent variable in this research is liquidity at Sharia Commercial Bank. The data used is secondary data from webside BI and OJK, while the data analysis technique is Multiple Regression Analysis. The results of this study indicate that the variable of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) simultaneously have a significant influence on the level of liquidity. While partially DPK and NPF have a significant influence, whereas CAR has no significant effect.]]>
<![CDATA[Pengaruh Corporate Governance terhadap Profitabilitas Bank Umum Syariah (BUS) Indonesia Periode 2011-2016 ]]>
<![CDATA[Ariandhini, Jielend]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8742
<![CDATA[This study aims to determine the effect of Corporate Governance (CG) as measured by the composition of the board of commissioners, the composition of the board of directors, the composition of the audit committee and the composition of the syariah supervisory board on the profitability of sharia commercial banks as measured by Return On Assets (ROA). The Method of this research is quantitatif by using secondary data with documentation technique. The population used in this study is all sharia commercial banks, based on the financial statements of each bank. The observation period in this research is from 2011 to 2016. The sampling technique is done by purposive sampling method. There are 5 banks, namely Bank Muamalat, Bank Sharia Mandiri, Bank Negara Indonesia Sharia, Bank Rakyat Indonesia Sharia, Bank Central Asia Sharia. Data analysis technique used in this research is panel regression. The results showed that independent variables of board of commissioner and syariah supervisory board have no significant effect on financial performance measured by Return on Asset (ROA). The independent variable of the board of directors has a positive and significant impact on the financial performance measured using Return on Assets (ROA), and the audit committee independent variable has a negative and significant effect on the financial performance measured using Return on Assets (ROA).]]>
<![CDATA[Platform Halal Lifestyle dengan Aplikasi Konsep One Stop Solution ]]>
<![CDATA[Agustina, Ativa Hesti]]>;
<![CDATA[Afriadi, Risky Dwi]]>;
<![CDATA[Pratama, Ceasar]]>;
<![CDATA[Lestari, Ade]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8699
<![CDATA[This research focuses on halal lifestyle as a market segment of Indonesian society. In Indonesia which has the largest majority of Muslim population, so the need for halal lifestyle needs for millennials, is faced with the situation of potential halal lifestyle developments that has not been optimally well and demanded by the presence of increasingly advanced technology. This study analyzes the SWOT approach to get answers about the importance of halal lifestyle in Indonesian society. The results of the study introduce and create opportunities and a large market share for Indonesia by using communication technology, especially the internet, which can provide a one stop solution in the form of halal lifestyle applications so as to maintain maqashid syariah.]]>
<![CDATA[Pengaruh Tingkat Bagi Hasil, Financing to Deposit Ratio (FDR) Dan Tingkat Inflasi Terhadap Deposito Mudharabah Pada Bank Umum Syariah (BUS) Periode 2014 – 2017 ]]>
<![CDATA[Febriani, Firda Izzati]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8752
<![CDATA[This study aims to determine the factors affect the amount of mudharaba deposits in Sharia Commercial Banks period 2014-2017. Factors affecting mudharaba deposits are used in this study which profit sharing rate, liquidity level measured by financing to deposit ratio, and inflation rate. The method used in this research is quantitative descriptive. The data used are secondary time series for the period of January 2014-December 2017 which has been published by the website of Bank Indonesia and Otoritas Jasa Keuangan (OJK). The method of analysis used is multiple linear regression. The results of this study indicate that the profit sharing rate, financing to deposit ratio and inflation rate significantly influence the number of mudharaba deposit accumulation. Variable of profit sharing rate have a positive relation to mudharaba deposit. However, the variable of financing to deposit ratio and inflation rate have a negative relation to mudharaba deposit.]]>
<![CDATA[Penerapan Nilai-Nilai Islami dan Relevansinya dengan Peningkatan Komitmen Kerja Karyawan ]]>
<![CDATA[Febriani, Rizki]]>;
<![CDATA[Asfiah, Nurul]]>;
<![CDATA[Nurhasanah, Siti]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8493
<![CDATA[This study aims to analyze an effect of Islamic work ethics to Islamic work’s satisfaction and affective commitment women employees at restaurant in East Java. The Sample are 76 women employees that work at M2M and D’Mriah restaurant. Data analysis used Smart-PLS and Sobel as a mediation test. Result of this research showed there are positif and significant relationship between Islamic work ethic and Islamic work satisfaction, Islamic work ethic to affective commitment also Islamic work ethic to affective commitment through Islamic work satisfaction. Employees who implementing islmaic work ethic will fell satisfaction higher and this will increase affective commitment to organization. Effect Islamic work ethic directly to affective commitment higher than through Islamic work satisfaction.]]>
<![CDATA[Perkembangan Bank Syariah Di Asia Tenggara: Sebuah Kajian Historis ]]>
<![CDATA[Ghozali, Mohammad]]>;
<![CDATA[Azmi, Muhammad Ulul]]>;
<![CDATA[Nugroho, Wahyu]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8700
<![CDATA[The development of Islamic Banking in Southeast Asia is growing rapidly. Statistical data shows that Southeast Asia has become one of the centers for the development of the global Islamic finance industry. Literally, Indonesia and Malaysia is two countries in the region that have become dynamos for the development of the Islamic banking industry in ASEAN countries, this condition has encouraged other countries to be discussed in the development of the Islamic banking industry. The method of this paper is historical approach, which documentary methods in data collection techniques by analyzing documents that are relevant to the research topic. The conclusion of this study is that significant developments still occur in two countries, namely Malaysia and Indonesia, whereas in some countries such as Thailand, Singapore and the Philippines the development of Islamic banking is still minimal.]]>
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<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 3, No 2 (2018): August 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v3i2.8754
<![CDATA[Manajemen Risiko Operasional Pada PT Bank Pembiayaan Rakyat Syariah (BPRS) Jabal Nur Tebuireng di Surabaya ]]>
<![CDATA[Jelita, Wienanda Rizka Sukma]]>;
<![CDATA[Shofawati, Atina]]>
<![CDATA[ Falah: Jurnal Ekonomi Syariah Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jes.v4i1.8733
<![CDATA[This study present to determine the management analysis of BPRS. This study was conducted at management that is different from the phenomenon that occurs in the object of research, namely PT BPRS Jabal Nur Tebuireng. This study uses qualitative methods with a case study approach. The way to manage the data is done by a focused open-ended method. The analysis technique used is matchmaking of patterns by comparing empirical patterns with predicted patterns. PT BPRS Jabal Nur Tebuireng has carried out operational management in accordance with ISO 31000 (2009). Possible conditions, but at the time of BPRS analysis Jabal Nur did not make a list of risks in which there was a Composite Risk Index (CRI) and made a matrix. In the evaluation phase, it was found that BPRS Jabal Nur Tebuireng were people involved in internal processes and fraud. So far BPRS Jabal Nur Tebuireng has been handling various operations.]]>
