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INDONESIA
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam
ISSN : 24077119     EISSN : 25276646     DOI : -
Core Subject : Economy,
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam, a journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to Business, Economics, and Management. Research articles dealing with Islamic economics, Islamic banking, Islamic finance, etc. are particularly welcome. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Arjuna Subject : -
Articles 245 Documents
PENGARUH PERSEPSI RISIKO, EKSPEKTASI RETURN, BEHAVIORAL MOTIVATION DAN KEMAJUAN TEKNOLOGI TERHADAP KEPUTUSAN INVESTASI DI PEER TO PEER LENDING SYARIAH Yunita Alnanda Sarawatari; Asyari Hasan; Iva Laili
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to determine the effect of perceived risk, xpected returns, behavioral motivation and technological progress on investment decisions in Islamic peer to peer lending. The research method used is quantitative research methods with primary data obtained from questionnaire data measured using a likert scale. Data processing in this study using multiple linear regression analysis through SPSS software. The results showed that the variables of risk perception and behavioral motivation had a significant effect on investment decisions in Islamic peer to peer lending, while the variables of return expectations and technological progress had no effect on investment decisions in Islamic peer to peer lending. This research is useful for financiers and Islamic peer to peer lending companies in particular to be able to improve the company's performance in order to achieve the company's goals.
INDONESIAN ECONOMIC DIVERSIFICATION AS AN EMERGING MARKETS COUNTRY TO DRIVE ECONOMIC GROWTH Zulfikar Hasan
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Indonesia's economic growth as an emerging market country can be determined from various variables to be measured. For this study, the authors take the variables of economic growth, infrastructure development, regional economic development, and Special Economic Zones to encourage economic diversification. Economic diversification is needed to increase regional income and increase economic growth, in addition to reducing poverty and creating job opportunities. Economic diversification needs to be done with various policies that can have a good impact on society, one of the most important things to do is improve good infrastructure, especially in rural areas. Most researchers have raised the theme of economic growth by linking poverty levels, but the authors are very interested in linking with infrastructure, regional economies, and also special economic zones. The research used in this paper combines qualitative and quantitative research, where qualitative research looks at the policies that have been and will be made by the central government to support economic diversification. Meanwhile, quantitative research relates more to the effect of economic growth with infrastructure and regional budgets. The results of the author's research indicate that there is a close relationship between economic growth and infrastructure development, where there is a positive relationship between these two variables. Meanwhile, for regional economic development, the central government has provided a stimulus that continues to increase every year. Special Economic Zones are also built based on budget rather than APBN and APBD according to budget optimization from the government.
PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN Asmaul - Husna; Sarwo - Edi; Widia - Astuty; Maya - Sari
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.
STUDI LITERATUR TUJUAN IDEAL LEMBAGA KEUANGAN DAN PERBANKAN ISLAM Andri Soemitra; Awaluddin A; Aqwa Naser Daulay
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Islamic financial and banking institutions are implementation of Islamic economics teachings. Therefore, the goal of Islam must also be the goal realized by Islamic banking and financial institutions. However, in reality, there are many criticisms related to the orientation of Islamic financial institutions and banking objectives which focus more on achieving financial benefits and developing more legalistic financial services but neglect to the objectives as outlined by maqasid al-shariah. This research examines the growing literature studies related to the problems of Islamic financial and banking institutions related to their ideal goal as a form of institutionalization of Islamic values and principles. This study uses a qualitative approach using the Publish and Perish software tool to collect journal articles relevant to the purpose of this study. The contents of the collected articles were analyzed using content analysis and then the data was triangulated to come to a conclusion. The main findings of this study indicate that the objectives of Islamic banking and financial institutions should be to codify maqasid sharia as the ideal goal by taking into account spiritual, social and financial goals.
PENGARUH MERGER BANK SYARIAH BUMN TERHADAP MINAT MENABUNG DI BANK SYARIAH INDONESIA PADA MASYARAKAT TANJUNGBALAI Asra Idriyansyah Purba
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Penelitian ini bertujuan untuk mengetahui reaksi masyarakat dan seberapa besar pengaruh merger dari bank-bank syariah milik pemerintah. Serta seberapa besar pengaruh penggabungan bank-bank pemerintah menjadi bank syariah Indonesia ditinjau dari Faktor Agama, Ekonomi, promosi dan informasi merger terhadap Minat Menabung di Masyarakat kota Tanjung balai. Penelitian ini menggunakan metode kuantitatif dengan melibatkan 100 orang dari berbagai latar belakang masyarakat di kota Tanjungbalai. Hasil penelitian menunjukkan bahwa faktor Agama, Promosi dan Informasi Merger berpengaruh terhadap minat menabung di bank syariah Indonesia sedangkan faktor ekonomi (bagi hasil) sangat besar pengaruhnya terhadap minat menabung di bank syariah Aceh. Artinya masyarakat menilai faktor ekonomi memberikan pengaruh yang besar terhadap minat masyarakat untuk menabung di bank Syariah Indonesia.
URGENSITAS, KEADILAN DAN MAQASID SYARIAH PADA MERGER BANK SYARIAH Abd. Akram H; Citra Sukmadilaga; Lucky Nugroho
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to analyze the merger process of Islamic banks in Indonesia from the aspect of urgency, conformity with sharia principles, and maqasid sharia. The method used is descriptive quantitative by using secondary data as a basis for research analysis. Furthermore, the discussion of this research is limited by the formulation of the problem, which includes (i) What is the urgency of the merger of Islamic banks in Indonesia?; (ii) How is the suitability of the merger of Islamic banks in Indonesia with sharia principles?; (iii) What are the benefits of a sharia bank merger in Indonesia from the perspective of maqasid sharia?. Based on the study results, the current Islamic bank merger process is still at an early stage and needs strategic steps further, especially how to increase the market share of Islamic banks and the implementation of justice aspects in the merger process. Therefore, the merger process must also benefit the internal employees of Islamic banks whose banks have been merged and for the Islamic banking industry so that there is no monopoly on Islamic financial services.
STRATEGI INKUBASI BISNIS STARTUP MAHASISWA IPB MELALUI PEMBIAYAAN SYARIAH BPRS BOTANI DENGAN PENDEKATAN ANP-SWOT Raul Ranatama
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.11174

Abstract

The high level of education in Indonesia can be seen by IPB and BPRS Botani by creating a business incubation program for students. The purpose of this research is to analyze internal and external factors and identify strategic priorities for the IPB students' business development through BPRS Botani sharia financing. This study uses the ANP–SWOT method. The results show that strength is the main priority in incubating the IPB students' startup business through BPRS Botani sharia financing. Strengths, weaknesses, opportunities, and threats variables are most influenced by IPB's experience and ability (professionalism) in managing business incubators. Many BPRS human resources are inexperienced in providing student business financing, creative economy programs that can support startup development programs, and the difficulty dividing time between main tasks and business inventory when involving lecturers or other campus human resources. The most preferred strategy to be applied is professionalism and experience to increase trust and common perception in realizing the ideal business.
STUDI LITERATUR CASH WAQF CROWDFUNDING DI INDONESIA Amin Al Jawi; Andri Soemitra
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.10625

Abstract

This study aims to reveal the concepts and motives behind the phenomenon of the development of the crowdfunding platform which is currently booming in Indonesia, especially cash waqf crowdfunding. Literature study, content analysis and descriptive qualitative are the types and approaches used in this research. The results showed that cash waqf crowdfunding is a type of donation crowdfunding which in Islam is included in the Islamic philanthropic scheme in addition to zakat, infaq, alms and qurban. The motivation for the crowdfunding platform is the empowerment of the poor with the spirit and approach of religion, humanity (social) and culture (gotong royong, NKRI and Bhinneka Tunggal Ika). Then there are 8 wakif motivations in cash waqf which are clustered into 3 aspects/approaches, namely religious aspects/approaches, including: (i) religious religiosity/emotional, (ii) empathy altruism, (iii) human interest, (iv) platform credibility. Socio-cultural aspects/approaches include: (i) reinforcement or social influencers, (ii) the spirit of gotong royong and Bhinneka Tunggal Ika. As well as aspects/approaches of information technology, including: (i) performance expectations, (ii) effort expectations, and (iii) facilitating conditions.
IMPLEMENTASI HIBAH KANTOR DIREKTORAT JENDRAL PERBENDAHARAAN (DJPB) MELALUI PEMANFAATAN BARANG MILIK NEGARA (BMN) BEKAS PAKAI Siti Sarah Nasution; Asyari Hasan
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.10311

Abstract

The purpose of this research is to find out how the implementation of the role of BMN DJPB grants to the community economy. It is hoped that the grant from BMN DJPB can improve the standard of living of the Muslim community. The research methodology used in this research is qualitative descriptive using methods of study literature and policies / regulations related to research problems. While the analysis method used is SWOT analysis. The results showed the transfer of state-owned goods through the grant mechanism is still very little done. Out of a total of 34,283 units of state-owned goods that were abolished, the transfer by grant mechanism was only 1,454 units or 4% of goods were given from all goods. The implication of this study is that it produces maximum benefits for the people and for the economy to create prosperity. Thus, state-owned goods obtained using state budget funds must also produce maximum benefits for the people.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN SISTEM INFOMASI TERHADAP SISTEM PENGENDALIAN INTERNAL Ainul Yusna Harahap; Nurliza Lubis; Syardiansah Syardiansah
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.11199

Abstract

This study aims to determine the effect of the quality of human resources and the utilization of information systems on the internal control system in the Deli Serdang Regency OPD. Data were analyzed using multiple linear regression, reliability test, validity test, normality test, heteroscedasticity test, multicollinearity test, t test and F test. The results of multiple linear regression test obtained Y = 1.652 + 0.173X1 + 0.393X3. Based on the reliability and validity test, all data were declared valid and reliable. And the results of the normality, heteroscedasticity and multicollinearity tests of the data showed normal results, there was no heteroscedasticity and multicollinearity. While the results of the partial test (t test) indicate that the quality of human resources has no significant effect on the internal control system of OPD Deli Serdang Regency but the use of information systems has a significant effect on the internal control system of OPD Deli Serdang Regency. While the results of the simultaneous test (F test) of the quality of human resources and the use of information systems have a significant effect on the internal control system of OPD Deli Serdang Regency. And the results of the coefficient of determination test show that 23.30% of the variables of the quality of human resources and the utilization of information systems can explain the influence of the variables of the internal control system.

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