bluuebunny/crossref_metadata_2025 huggingface dataset:
Optimalisasi Penanganan Pembiayan Bermasalah di BMT Barokah Tegalrejo saat Pandemi Covid-19
Authors: Tutik Rofiqah Tutik Rofiqah , Azizah Haifah Nabilatul , Yeni Fitriyani Yeni Fitriyani
Published: March 2024

the research is optimalisasi of trouble financing handling at BMT Barokah Tegalrejo in the covid-19 pandemic. the research method use a qualitative approach. in collecting data, researchers use intrview technoloques with BMT about the financing process at BMT Barokah Tealrejo, the development of NPLs and the efforts made to deal with problematic financing. BMT Barokah tegalrejo is one non bank syariah financial institution that issues a lot of financing to costumers, an agreement is made in the BMT institution, in which there are several provisions that must be agreed upon by both parties.in the covid-19 pandemic as well problematic financing at BMT Barokah Tegalrejo increase by 1,5% in 2019 to 2020 while in 2020 to 2021 it will increase by 3% when compared to the financing provided before the covid-19 pandemic. therefore, this non bank syariah financial institution issued several measures or policies including conduct an assessment of customers by looking at the 5Cs, restrictions on the provision of financing as well as carrying out special handling of customers experiencing bad credit.
Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah
Authors: Eliza Any
Published: March 2024

Murabaha transactions through murabaha financing are the leading transactions in Islamic Financial Institutions in Indonesia. The accounting treatment for these transactions is regulated in PSAK 102 Akuntansi Murabahah. First issued in 2007, PSAK 102 Akuntansi Murabahah has been revised three times, namely in 2013, 2016, and 2019. This literature study aims to analyze the differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016. Using content analysis techniques, the main sources of writing come from the related Sharia Financial Accounting Standards (SAK), related scientific journals, and IAI Education and Training (PPL) materials. The differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016 include: scope, amount, paragraphs, advances, significant financing elements, the definition of Murabaha income, definition of real costs, terms of Murabaha assets, recognition of Murabaha income, recognition of deferred revenue with a significant financing element, as well as a component of disclosure by sellers in the financial statements. Content difference analysis of PSAK 102 Akuntansi Murabahah is necessary to enrich the literature related to Murabaha accounting treatment, to update and improve the understanding of all parties with an interest in Murabaha transaction information, especially financial statement preparers, financial statement readers, and auditors.
Dinamika Transaksi Cryptocurrency: Antara Haram Dan Halal
Authors: Maleha Nova Yanti , Nopriansyah Waldi , Setiawan Bagus
Published: March 2024

Crypto is a digital currency that is contained in a network that does not have a concrete object. However, this cryptocurrency has several types, the more common being bictoin. The problem with Bictoin is that it is a network of consensus systems into a new form of payment transaction using blockchain in this Cryptocurrency transaction. It doesn't have physical objects, it's only digital goods. Therefore, this article discusses the dynamics of Cryptocurrency transactions. This type of research is qualitative in the form of literature research with a normative approach. The author concludes that Cryptocurrency transactions are developing in Indonesia, but transactions still contain elements of ambiguity (gharar), speculation (masyir) so that this is the basis for the Islamic prohibition of Cryptocurrency transactions in Indonesia. However, if it is managed according to Islamic rules, Cryptocurrency transactions can be legalized in transactions.
Peran Kebijakan Politik Dalam Perkembangan Keuangan Syariah Di Indonesia
Authors: Robbani Burhanuddin
Published: March 2024

Indonesia is a country with a majority Muslim population. The large number of Muslim population is a potential market share that is profitable for the development of Islamic economic practices in Indonesia. However, on the way there are various obstacles that stand in the way. Therefore, it needs support from various parties, namely the Government and the Community to overcome these obstacles. The purpose of this study is to examine the obstacles to the process of developing a sharia economy in Indonesia and the importance of political support from the government which is realized through various regulations and policies aimed at developing a sharia economy in Indonesia. In this study, the author uses a qualitative descriptive writing method and uses library research. The results of this study and the conclusion of this study are that Islamic economics and finance practices in Indonesia have shown positive developments. Even though in the realization and the process there are still many obstacles. Support from the Government through regulations is needed as well as being a pioneer for national community movements and political support from the community with awareness of using halal products and carrying out economic activities that use sharia principles so that it is hoped that the sharia economy in Indonesia will develop in the future.
Pengembangan Kemandirian Ekonomi Pondok Pesantren
Authors: Arwani Agus , Masrur Muhamad
Published: March 2024

The purpose of this study is to find out how the efforts of the Walindo Islamic Boarding School in Pekalongan Regency in developing its economic independence. This research is a field research with a qualitative approach through interviews, observation and documentation. Sources of data in this study using primary and secondary sources. Primary data sources are data obtained directly from the field, while secondary data sources are data obtained from reading materials. In analyzing the data, the researcher used a qualitative descriptive analysis method. The results of the study concluded that the Walindo Islamic Boarding School in its efforts to develop the economic independence of the pesantren by establishing the Santri Mart (Cooperative Boarding School) business, Santri Hijab Blending (Muslim Boutique Pondok Pesantren), SantriQua (Hexagonal RO Water Production), Mix Laundry, Cell Mix Counter, and Photocopy of Mingle and other businesses. The concepts of management, development, marketing and financial reports are all carried out by the students. And the profits from the results of these efforts are used to assist the operations of Islamic boarding schools.
Kebijakan Fiskal Pemerintah dalam Mengatasi Inflasi Pada Masa Pandemi Covid-19 Dalam Perspektif Ekonomi Islam
Authors: Putro Didik Eko , Fageh Achmad
Published: March 2024

Penelitian ini bertujuan untuk mengetahui fiscal policy yang diterapkan pemerintah untuk mengatasi inflasi pada saat Pandemi Covid-19 dalam tinjauan ekonomi..islam. Penelitian ini menghasilkan kebijakan fiskal yang dilakukan oleh pemerintah untuk menekan laju inflasi adalah (1) meningkatkan Government Expenditure (2) Kebijakan insentif dan restitusi pajak (3) Kebijkan refocusing APBN dan penghematan anggaran (4) fiscal policy yang dilakukan pemerintah dalam mengatasi inflasi pada saat wabah covid-19 telah sesuai maqashid syariah karena ditujukan untuk kemashlatan dan menghindari kemudharatan (5) kebijakan fiskal yang pernah dilakukan oleh Khalifah Umar ibn Khattab mempunyai relevansi untuk bisa diterapkan dalam instrumen fiskal dalam rangka penanganan Pandemi Covid-19 karena kebijakan penarikan zakat Umar ibn Khattab menerapkan prinsip taisir dalam hal objek zakat dan waktu pemungutan zakat.
Pengaruh Brand Image Dan Pengetahuan Terhadap Minat Menabung Masyarakat di Kota Banjarmasin Pada Bank Syariah Dengan Religiusitas Sebagai Variabel Moderasi
Authors: Mubarak Zaki
Published: March 2024

Penelitian ini dilatarbelakangi rendah nya minat masyarakat Indonesia terhadap penggunaan bank syariah .tujuan penelitian ini untuk mengetahui pengaruh brand Image dan pengetahuan terhadap minat menabung pada bank syariah dengan religiusitas sebagai variabel moderasi.Metode penelitian yang digunakan adalah kuantitatif data didapatkan melalui kuesioner kemudian dianalisis dengan menggunakan analisis PLS (Partial Least Square) melalui software SmartPLS. Populasi dalam penelitian ini adalah masyarakat Kota Banjarmasin dengan jumlah sampel 100 responden. Teknik pengambilan sampel nya yaitu nonprobability sampling sedangkan Jenis individu yang dipilih menggunakan teknik convenience sampling.Berdasarkan hasil penelitian menunjukkan bahwa brand image dan religiusitas berpengaruh terhadap minat menabung di bank syariah sedangkan pengetahuan tidak berpengaruh terhadap minat menabung di bank syariah, dan untuk variabel moderasi religiusitas tidak memoderasi pengaruh brand image terhadap minat menabung di bank syariah tetapi mampu memoderasi pengaruh pengetahuan terhadap minat menabung di bank syariah.
Dana Talangan Haji Dalam Prespektif Fiqih Muammalah
Authors: Putro Didik Eko , Abidin Ahmad Zainul , Wardoyo Fitra Ronny Syndu , Gozali Muhammad Lathoif
Published: March 2024

The increasing interest of the Indonesian people who want to carry out the pilgrimage is directly proportional to the increase in the queue for Hajj in Indonesia. This is also a result of the easy access of the public to get hajj bailout funds. However, the implementation of the Hajj bailout financing was violated so that it was not following sharia principles and tended to practice usury which is a religious prohibition. The purpose of this study is to analyze and explain the Hajj bailout in the view of muammalah fiqh. This research method uses library research with qualitative analysis. The results and conclusions of this study are that the Hajj bailout is a loan from the bank to the customer to cover the lack of funds to get the hajj quota. This has the potential to give rise to various mafsadat both from the social aspect, namely the number of "fictitious" queues on the waiting list for Hajj, and also the syar'i aspect, which is Contrary to the conditions of Hajj, namely istitha 'ah (able) in terms of financing. And also the potential for hidden usury due to the merger between al-qard (loan) and al-ijarah (services) contracts in Hajj bailout funds.
Analisis Perbandingan Perlindungan Konsumen Terhadap Pengguna E-Tol Ditinjau Dari Undang-Undang No. 8 Tahun 1999, Fatwa DSN MUI No. 116/DSN-MUI/IX/2017, Dan PBI No. 20/6/PBI/2018
Authors: Janah Latifah Nur
Published: March 2024

The consumer is weakest part in an agreement or transaction, therefore there is a need for protection as a form of legal certainty. This research aims to explain (1) the consumers protection for e-tol cards users. (2) the comparation of consumer protection for e-tol card users reviewed from Law No. 8 of1999, MUI Fatwa No. 116 of 2017 , and Bank Indonesia Regulastion No. 20 of 2018. This research is library research. Data collection tecniques use document and record tecniques. Check the validity of data using method triangulation. The data analysis technique useis comparative analysis. The result of this study, namely (1) the decision given by the e-tol card issuing bank has an impact on the consumer protection obtained for e-tol card users. (2) there is a lack of fulfillment of cnsumerprotection principles in the provisions for the use of e-tol card issuers, namely the rights and principles of security, as well as consumer safety as seen in Law No. 8 of 1999, the security of assets as seen in the MUI Fatwa No. 116 of 2017, while in Bank Indonesia Regulastion No. 20 of 2018 consumer protection has been implemented properly.
Pengaruh SAK Syariah dan Audit Syariah Terhadap Kualitas Laporan Keuangan Koperasi Syariah Kota Medan
Authors: Hanum Fauziah , Rahman Aulia , Husna Asmaul
Published: March 2024

This study aims to see the effect of understanding Islamic financial accounting standards and sharia auditing board on the quality of financial reports. The population used in this study were all Islamic cooperatives in the city of Medan. This study uses quantitative methods, the data analysis technique used in this study is the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The structural model testing in PLS is carried out with the help of Smart PLS ver. 3 for Windows. The results showed that the effect of understanding Islamic financial accounting standards on the quality of financial reports has a path coefficient of 0.624. This shows that the higher the level of understanding of Islamic financial accounting standards, the better the quality of the resulting financial statements. Sharia audit has no significant effect on the quality of financial reports as assessed with a path coefficient of 0.107 and a T Statistics value of 0.636 0.05 (not significant), meaning that Islamic audit has no effect on the quality of financial reports.
Pengaruh Faktor - Faktor Non Keuangan Terhadap Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70
Authors: Novita Novita , Ersyafdi Ilham Ramadhan
Published: March 2024

Companies that are guided by Islamic values over time are so fast and the birth of companies based on Islamic values with increasing public needs will prioritize all their activities in accordance with Islamic principles. This company has social responsibility obligations to the community or the surrounding environment. Islamic Social Reporting (ISR) is a manifestation of a company based on Islamic religious values. The purpose of this study is to examine the effect of non-financial factors, namely awards, media exposure, size of the board of commissioners, managerial ownership, institutional ownership, audit committees, independent commissioners, industry type and company age on ISR disclosures in companies listed in the Jakarta Islamic Index (JII) 70 period 2018 - 2020. The results of the study state that ISR disclosure cannot be influenced by awards, media exposure, board of commissioners size, managerial ownership and industry type. Meanwhile, institutional ownership, audit committee, independent commissioner and company age affect the ISR disclosure. The results of the coefficient of determination test show that all independent variables can affect 22.5% and the rest are not examined in this study.
Strategi Pemberdayaan Mustahik Menjadi Muzaki Melalui Zakat Produktif Pada Baitul Mal Kabupaten Aceh Tamiang
Authors: Maulana Zefri
Published: March 2024

In general, the zakat that is managed by the existing amil bodies is only to fulfill the role of the institution, namely limiting the Muzakki funds collected at the amil institutions without expecting results from the Mustahik. This study uses a case study approach, where this approach aims to reveal all the strategies used by Baitul Mal in managing muzakki funds collected at BMK Aceh Tamiang and analyze the strategies used by Mustahik who were successful in managing zakat funds into productive funds. The research location was conducted in Baitul Mal, Aceh Tamiang Regency. Data and information collection techniques are carried out through observation, documentation, Focus Group Discussion (FGD), and distributing questionnaires to mustahik
Tinjauan Ekonomi Syariah Terhadap Strategi Pemberdayaan Ekonomi Masyarakat di MWC NU Dukun dan Panceng Gresik
Authors: Fikry Muhammad Syaikhul , Ghozali Muhammad Lathoif
Published: March 2024

The high poverty rate and tends to increase is still a major problem faced by society in general. There are various ways to overcome these problems, one of which is empowerment. The Nahdaltul Ulama Representative Council (MWC NU) Dukun and Panceng are one of the institutions that have succeeded in making empowerment efforts to overcome economic problems in their respective regions. The purpose of this study was to examine the strategy of community economic empowerment carried out by MWC NU Dukun and Panceng. In addition, the application of sharia economics also needs to be analyzed to see whether the empowerment strategy carried out is in accordance with the existing sharia economic theory, considering that MWC NU is a socio-religious organization in the name of Islam. So, they should always be guided by the values that exist in Islam. This research uses qualitative research with a case study approach. Data collection techniques through observation, interviews, and documentation. Data analysis uses descriptive techniques to describe the nature or circumstances that are used as objects in the study, so as to produce descriptive data in the form of written words which are then concluded. The results showed that the application of sharia economics to community economic empowerment carried out by MWC NU Dukun and Panceng Gresik is in accordance with the existing sharia economic concept, namely in accordance with the goal of achieving falah and the purpose of upholding brotherhood and unity, and also in accordance with the principles of social security and the principle of mutual assistance.
Kontribusi Islamic Sosial Finance dalam Pemberdayaan UMKM di Masa Pandemi Covid-19 (Studi Lazismu Jawa Timur)
Authors: Anisah Farida
Published: March 2024

The COVID-19 pandemic that has occurred in the past 2 years has greatly impacted many sectors, especially the economic sector. LAZISMU East Java is one of the Islamic philanthropic institutions which has various program activity that is Islamic social finance. This study aims to find out how the efforts of LAZISMU East Java in improving the welfare of MSMEs that have fallen due to the COVID-19 pandemic. The type of research in this thesis is a qualitative research with a case study approach. The sample of this research is LAZISMU Surabaya city. Data collection techniques by means of interviews, observation and documentation. Therefore, the analysis data used Hubberman method. The results of this study indicate that LAZISM U East Java's efforts to improve the welfare of MSME that have fallen due to the Covid-19 pandemic is to use ISF funds for the MSME empowerment program. The results of the program carried out that of the 49 MSME fostered by LAZISMU in the city of Surabaya, 42 of them were able to survive, 2 of them were able to develop and 5 MSME experienced a slump and had to open new businesses with capital assistance from LAZISMU.
Pemanfaatan Media Sosial Dalam Pengaruhnya Terhadap Pembentukan Persepsi dan Reputasi Wisata Halal di Indonesia
Authors: Haribowo Ismawati Haribowo
Published: March 2024

This study aims to the purpose of this study is to determine the role of social media in assessing the perception and reputation of halal tourism in Indonesia. The research sample totaled 590 tweets that were collected from Twitter with keywords related to halal tourism, segment analysis method, as many as 445 tweets (75.42%) from the Twitter public giving positive sentiment. Based on the keyword categories used, 23.05% for Halal Tourism (halal tourism), 23.05% for Halal Trips, 20.68% for Halal Travel, and 17.80% for Halal Accommodations, gave positive sentiments. From these results, it can be said that social media, especially Twitter, provides a positive perception and reputation on the development of halal tourism in Indonesia, so that in the future every halal tourist destination throughout Indonesia can use Twitter as a medium for promoting their halal tourism destinations.
Employee Performance and its Relation to Education, Work Experience, Personality, and Work Environment: Empirical Evident From Bank Madina Syariah
Authors: Salahuddin Muh. , Amini Titik Husnawati
Published: March 2024

The background of this study is the importance of employee performance to the business, which includes Bank Madina Syariah Yogyakarta as a sharia bank with strong assets and ratings at the national level. The purpose of this study is to determine whether the educational background, work experience, personality, and work environment of Bank Madina Syariah Yogyakarta employees have an impact on employee performance. The research method is quantitative, and the total population is 33. The sampling was conducted using the saturated sample method. Information is collected by utilizing a questionnaire. Interviews were utilized to corroborate and reinforce the data gathered via questionnaires. Multiple linear analyses were employed for the data analysis. In this study, it was found that an employee's performance is affected by their education, work experience, personality, and work environment all at the same time. It was partly decided that an employee's education, work experience, and personality don't affect how well they do their job. Moreover, the work environment has a significant impact on employee performance. The results of this study show that the work environment has the greatest effect on employees' performance.
Strategi Industri Perbankan Syariah dalam Menghadapi Era Digital
Authors: Tartila Muzayyana
Published: March 2024

Industrial revolution 4.0 brings various kinds of changes in the order of people's lives. The

changes felt in the current digital era have affected several aspects, including the financial

industry in Islamic banking. The purpose of this study is to determine the strategy of the Islamic

banking industry in facing the digital era. Data analysis using descriptive qualitative. The

results of the study indicate that the strategy of the Islamic banking industry in facing the digital

era can be done by providing a form of good service and attention to customers. In addition to

various services that make it easier for customers, such as Internet Banking, various other

services can help. Second, phone banking is an important tool for engaging with constituents.

Third, there is a way to go to the bank using text messages. Fourth, is the presence of mobile

banking services, in this case, banks can cooperate with other cellular network operators, so

that a SIM card (cellular chip card) and Global for Mobile Communications (GSM) are

installed with a special program to be able to conduct banking transactions, thus making all

activities customer transaction operations are much easier, more practical and safer.

Keywords : Strategy, Digital era, Digital Banking.
Pengaruh Islamic Market Orientation Dan Inovasi Produk Terhadap Kinerja Pemasaran
Authors: Nurudin Nurudin , Fataron Zuhdan Ady , Asyifa Laily Nur
Published: March 2024

The purpose of this study was to determine the effect of Islamic market orientation and product innovation on marketing performance. The sample used was 100 people who were collected by non-probability sampling method in the form of purposive sampling. Data collected by distributing questionnaires directly and using a Likert scale. The data analysis technique used is multiple regression analysis. The results of the analysis show that Islamic market orientation has a positive and significant effect on marketing performance. Product innovation has a positive and significant effect on marketing performance.
Kajian Konsep Akad dan Jenis Produk Perhimpunan Dana Bank Syariah di Indonesia
Authors: Alimusa La Ode
Published: March 2024

Research on contracts and savings products of Islamic banks is essential amid understanding that some people still equate Islamic banks and conventional banks. The purpose of the study is to explain the concept of contracts and types of Islamic banking savings products to explain the differences in sharia and in theory Islamic banking products and conventional banks. The research uses a literature study method with a normative juridical approach (theory, the Qur'an, hadith, and MUI fatwas). Based on the results of the study that the product of Islamic bank fund associations and conventional banks have differences in terms of the contract principles used. The principle of Islamic bank funding products (savings) contracts uses Wadi'ah (funding without reward) contracts and Syarikah-Mudharabah (profit sharing) contracts, so that Islamic bank savings products are wadi'ah current accounts deposit (Giro wadi'ah), wadi'ah savings (tabungan wadi'ah), mudharabah current accounts (giro mudharabah), mudharabah savings (tabungan mudharabah) and mudharabah deposits (deposito Mudharabah). Whereas conventional banks only demand deposits (giro), savings (Tabungan) and deposits (deposito) with an interest (Usuri) system. whereas bank interest is a usury contract forbidden in Islam
Determinant of Indonesian Islam Bank’s Profitability: Lessons from the BRI Syariah case
Authors: Widarjono Agus , Salandra Ayu , Susantun Indah , Ruchba Sarastri Mumpuni
Published: March 2024

Profit is the main key to the success and sustainability of Indonesian Islamic banks that join the banking industry in Indonesia as the last players. This study investigates the profitability of Islamic banks in Indonesia for the BRI Syariah case. Islamic banks' profitability is measured by two measurements, namely Return on Assets (ROA) and Return on Equity (ROE). This study uses the well-known Autoregressive Distributed lag model (ARDL) as a dynamic time series regression method using quarterly data from 2009Q1 to 2020Q4. The explanatory variables are asset, capital adequacy ratio (CAR), financing, cost-income ratio (CIR) and GDP. The findings indicate that specific bank variables and macroeconomic variables influence profitability. Size, CAR, and financing have a negative effect on profits while operating inefficiency has a negative effect on profits. This finding also shows that high economic growth will boost the profits of Islamic banks.
Anteseden Halal destination brand equity menggunakan halal brand equity theory untuk promosi halal tourism
Authors: Hoere Yohanes Baptista , Masnita Yolanda
Published: March 2024

The purpose of this study was to examine and analyze the effect of halal brand awareness, halal brand value, halal brand image, perceived quality of halal brand on destination brand equity. The location of this research was carried out in halal tourist destinations in the city of Jakarta. The method in this study uses the theory of halal brand equity which is used to describe the value of recognized brands, based on the idea that established and reputable brands are more successful. The results of this study state that halal brand awareness has a positive and significant effect on destination brand equity, halal brand value has a positive and significant effect on destination brand equity, halal brand image has a positive and significant impact on destination brand equity, perception of halal brand quality has a positive and significant impact on destination brand equity. Destination Brand Equity This research confirms that there is a significant influence between halal brand image and destination brand equity. In order to encourage destination brand equity by maintaining and increasing halal brand awareness, halal brand value, halal brand image, perceived quality of halal brand.
Strategi Pengembangan Sumber Daya Manusia Melalui Metode Analisis SOAR pada Pariwisata Syariah di Pulau Madura
Authors: Ardyansyah Farid , Nasrulloh Nasrulloh
Published: March 2024

According to data from The Global Islamic Economy Report cited by Reuters (2015) predicts that it will increase in 2019 to 238 billion dollars and represent 13% of global contests. Projections of Muslim tourists will increase so that Madura Island, which is still just developing, is able to take advantage of these opportunities and can take advantage of one of the sharia tourism development destinations that must be able to take advantage of these opportunities and prove that the Madura economy is capable and competitive. Sharia tourism is a tourism concept that makes it easy for Muslim tourists to fulfill their travel needs. The analytical method used to formulate the strategy is SOAR analysis using a matrix that is adapted to research needs. The results of this study include 1) Planning and developing tourism through the creation of promotional media, both print media and social media that are integrated with the website to attract tourists and investors. 2) Rearrange and classify tourist objects by making clear, persuasive, informative and binding regulatory plans. 3) Madura Island tour packages in collaboration with relevant agencies or travel agents. 4) Creating training and coaching activities for local youth or synergizing with local communities in an effort to build excellent service. 5) Provide facilities and infrastructure that support Madura Island tourism comprehensively, such as a safe, communicative and integrated information service center. 6) Coordinate and map areas that are tailored to the needs and expected numbers. In addition, making regulations and coaching for owners of tourist agents, owners of inns/hotels or synergizing with the surrounding community.
Analisis Kinerja Keuangan Perusahaan dalam Perspektif Ekonomi Islam Melalui Pengungkapan Corporate Social Responsibility (CSR)
Authors: Mayndarto Eko Cahyo
Published: March 2024

CSR (Corporate Social Responsibility) is a form of commitment and action to fulfill the responsibility towards the surrounding social community and the environment by the company. This study aims to determine the effect of CSR disclosure on company performance in the Islamic Economic Perspective. This type of research is quantitative and associative with panel data method. Sources of data used are secondary data in the form of company annual reports and company financial statements published by the Indonesia Stock Exchange and the company's website. The data collected is processed using SPSS 16. Based on the results of data processing, the results of CSR Disclosures have an effect on the Company's Financial Performance in the Islamic Economic Perspective. Companies in Islam are responsible for paying attention to the community and the surrounding environment. Companies in Islam are required to be active in paying attention to the environment as a form of love for the universe, this makes it clear how important the relationship between Islamic economics and the natural environment and society is.
Perlakuan Akuntansi Aset Bersejarah di Museum R. A. Kartini Berdasarkan Perspektif Islam dan Tinjauan PSAP Nomor 7 Tahun 2020
Authors: Syah Alif Arfian , Rahmawaty Anita , Itmam Muhammad Shohibul
Published: March 2024

The purpose of this study was to analyze the measurement, disclosure, and recognition of historical assets in the R.A. museum. Kartini. The type of research is field research (field research). Data collection techniques are observation, interviews, and documentation. The data analysis technique uses content analysis with the Miles and Huberman model. The results show that (1) the R. A. Kartini Museum cannot be measured in nominal terms because of the difficulty of using an appropriate method. In addition, historical assets are valued at zero because it is an effort to prevent assets from being traded. (2) Historic Assets of the R.A. Museum Kartini is not reflected in the balance sheet but is disclosed in the notes to the financial statements. This is in line with Government Regulation (PP) Number 71 of 2010 concerning Reporting of Historic Assets, which does not require the government to display historical assets on the balance sheet, but is disclosed in notes for financial statements and submitted to the Ministry of Finance. (3) The museum has been recognized as a historic asset because it has been verified and declared worthy by the Jepara Tourism and Culture Office. Eligibility criteria are based on elements of value that must contain culture, environment, education and history. In addition, museum assets are also irreplaceable and their value continues to increase from time to time despite their declining physical condition. The implications of this research are expected to influence changes in the way museum managers think in applying accounting standards for historical assets. Thus, the findings can be useful as a study in the development of accounting standards on historical assets.
Principles of Rahn Contract Based on MUI Fatwa Number 25/DSN-MUI/III/2002 Concerning the Use of Pawn Land in the People of Southeast Aceh
Authors: Agustina Sri Ayu , Sudiarti Sri , Syahputra Akmaluddin
Published: March 2024

The goods pledged as collateral in Southeast Aceh is land. The full utilization of the pawned land by the pawnee is a practice that is detrimental to one side. This is of course contrary to the Fatwa of DSN MUI Number: 25/DSN-MUI/III/2002 concerning Rahn.This research is an empirical research using qualitative methods. The approaches used are normative legal approaches, normative theological approaches, and sociological approaches. This research is located in Southeast Aceh Regency, Aceh Province. The data collection techniques used are observation, interviews and documentation.The results of this study are; First, there is a discrepancy between the practice of pawning land carried out by the people of DSN-MUI Fatwa Number: 25/DSN-MUI/III/2002 concerning rahn, that the fatwa is explained that the recipient of the pawn may only use the pawned land with the pawner's permit for maintenance and repair costs. whereas in practice the recipient of the pledge is fully entitled to the use of the pledged goods by taking all the profits from the proceeds of the pawned land. Second, the use of pawned land as practiced by the people of Southeast Aceh, although there are benefits to be gained, there is a greater harm, so that it is not in accordance with the purpose of the revelation of shari'ah, namely to realize the maslahah.
Analisis Kinerja Bank Syariah di Indonesia Berbasis Maqashid Sharia Index
Authors: Priyatno Prima Dwi , Rohim Ade Nur , Sari Lili Puspita
Published: March 2024

Development of the banking industry that continues to increase from year to year, there must be a balance in terms of performance assessment, where the performance measurement of Islamic banking does not only look at the profit side, but Islamic banking as a sharia business entity needs to consider aspects of benefit and conformity with sharia maqashid. Performance measurement with the maqashid sharia index approach has three objective indicators. Indicators of Education (Tahdzib Al-Fard), Establishing Justice (Al-'Adl), and Public Interest (Al-Mashlahah). From the data collected, the results of the analysis of performance measurement based on Islamic maqashid for the twelve Islamic Commercial Banks, Panin Dubai Syariah Bank (PDS) have the highest performance value with an index value of 0.42563. The level of performance index based on sharia maqashid shows a gradual level, the higher the level of value generated, it can be said that the better in achieving the goals and principles of sharia, and vice versa, the lower the index value produced, the lower the performance in creating the benefits of shariah goals. want to achieve.
Zakat Management of the National Amil Zakat Agency of Central Tapanuli Regency in Fulfilling the Community Needs
Authors: Tanjung Sukran , Khoiri Nispul , Hafsah Hafsah
Published: March 2024

The purpose of this study is to determine zakat management at the National Amil Zakat Agency (BAZNAS) of Central Tapanuli Regency, and to determine the effectiveness of zakat management at the National Amil Zakat Agency (BAZNAS) of Central Tapanuli Regency. This research uses qualitative descriptive methods. To reveal the problem in depth and thoroughly, the author collects data by means of observation, interviews and documentation. The data were analyzed by qualitative techniques by thinking inductively. The results showed that, management has not been running in accordance with the provisions of BAZNAS because there is still a lack of zakat funds from muzakki and the management of zakat funds at BAZNAS Central Tapanuli has not been effective, this can be seen from the following things, including: zakat funds collected are still small, so that the distribution of funds is still very limited, productive use of zakat has only been implemented only in certain villages, and still a lack of socialists.
Pengaruh Orientasi Pasar dan Inovasi Produk Terhadap Kinerja Bisnis UMKM di Provinsi Lampung dengan Halal Supply Chain Sebagai Variabel Moderasi
Authors: Maisaroh Siti , Hilal Syamsul , Hanif Hanif
Published: March 2024

Currently, attention to the performance of MSMEs is very high because it can help remove blockades and generate broad prospects for MSMEs to develop as well as to compete strongly in regional and global markets. Therefore, business actors are very responsible for managing MSMEs and trying to get MSMEs that are better than the performance generated by implementing Market Orientation and Product Innovation. Halal Supply Chain is information that flows in every supply chain must be in accordance with the principles of sharia law. It is known that Indonesia is a country with a majority Muslim population. Therefore, awareness of the importance of applying Islamic law in living life, makes Muslim communities in Indonesia instill the concept of halal in their daily lives. Based on this, the researchers conducted this study to find 4 things, namely Does Market Orientation and Product Innovation have a partial significant effect on MSME Business Performance in Lampung Province? Do Market Orientation and Product Innovation partially affect business performance with Halal Supply Chain as a moderating variable MSMEs in Lampung Province?, Does Market Orientation and Product Innovation have a Partially Significant Effect on MSME Business Performance in Lampung Province?, Do Market Orientation and Product Innovation have a significant effect on business performance with Halal Supply Chain as a moderating variable on MSMEs in Lampung Province? The method used in this study is a quantitative research method. The data used in this study is primary data derived from the results of the questionnaire answers that will be distributed to the MSME actors in Lampung Province. The sample used uses the Probablily Sampling Technique with the sample results used by 100 MSME actors in Lampung Province.The results of this study found that the percentage of Halal Supply Chain reinforcement as a moderating variable has a different effect seen based on the T test (Partial) that Market Orientation and Product Innovation have no significant effect on MSME Business Performance with Halal Supply Chain as a moderating variable while based on the results of the F test (Simultaneous) that Market Orientation and Product Innovation have a significant effect on MSME Business Performance.
Perlunya Standar Akuntansi Keuangan Pemerintah atas Sukuk Negara untuk Mewujudkan Akuntabilitas Syariah
Authors: Wardhani Dhahlia Dian Wijaya
Published: March 2024

This study aims to analyze the practice of Government Accounting Standards for Sovereign Sukuk transactions according to PSAK 110 (revised 2015), AAOIFI FAS 33, PMK on Central Government Accounting Policies, and PMK on Government Debt Financial Reporting Accounting Systems using a case study qualitative approach. The result of the research is the need to improve the accounting treatment for Sovereign Sukuk. Sovereign Sukuk is recognized when the obligation arises, namely at the time of the sale transaction. However, this recognition does not regulate each Sovereign Sukuk contract. The measurement of Sovereign Sukuk is regulated by two regulations, which result in impractical accounting treatment related to the measurement. The presentation of Sovereign Sukuk is presented in the value of Government Securities (SBN) both short term and long term. The presentation is the same as the presentation of corporate Sukuk for the type of ijarah Sukuk. The regulations do not regulate the detailed disclosure of information that must be disclosed concerning Sovereign Sukuk so the disclosure of transaction information on Sovereign Sukuk is not as complete as corporate Sukuk. Therefore, to maintain the accountability of Sovereign Sukuk, it is necessary to have government accounting standards that specifically regulate it. It aims to increase public confidence to invest in Sovereign Sukuk.
Faktor Yang Mempengaruhi Loyalitas Pelanggan (Kepuasan Pelanggan Sebagai Variabel Moderating) Perspektif Ekonomi Islam
Authors: Wardana Ivan Fadilla Budi , Astutiningsih Sri Eka
Published: March 2024

This study is a quantitative study that aims to examine the factors that influence customer loyalty with customer satisfaction as a moderating variable in the perspective of Islamic economics. These factors are product quality, business location, product price, service quality and brand image on customer loyalty with customer satisfaction as a moderating variable in Raos Kopi Tulungagung. The population of this study amounted to 215 people who were taken from customers of Raos Kopi Tulungagung. The research sample was determined by simple random sampling technique, namely taking samples from the entire population. The resource obtained from interviews, questionnaires and documentation. The resource analysis method used is Moderating Regression Analysis (MRA). This study shows Results (1). Product quality has no significant effect on customer loyalty, (2). Business location, product price, service quality and brand image have a significant effect on customer loyalty, (3). Product quality, business location and service quality have no significant effect on customer satisfaction, (4). Product prices and brand image have a significant effect on customer satisfaction, (5). Product quality, product price, service quality, product quality on customer satisfaction, product price on customer satisfaction and service quality on customer satisfaction have no significant effect on customer loyalty. Factors that influence customer loyalty with customer satisfaction as moderating variables in the Islamic perspective are business location, brand image, business location on customer satisfaction, brand image on customer satisfaction have a significant effect on customer loyalty with customer satisfaction as a moderating variable on Raos Kopi Tulungagung. This research is expected to be a reference and evaluation for Muslim business actors in improving their business.
Sharia Compliance of Murabahah Contract at KJKS BMT Padang City
Authors: Afriyanti Afriyanti , Bundo Mayang
Published: March 2024

Sharia compliance is an analysis to see the level of sharia compliance of a sharia financial institution. This study aims to determine to what extent sharia compliance is fulfilled in the implementation of the Murabahah contract at the Kelurahan BMT in Padang City based on the fatwa of DSN MUI on Murabahah. By conducting purposive sampling, BMT Batung Taba, BMT Pasar Ambacang and BMT Kubu Dalam Parak Karakah have been chosen as research object. This research is a field research with a qualitative approach. The results showed that sharia compliance on the implementation of the murabahah contract at BMT Padang City has not been fulfilled. Errors in implementing the murabahah contract procedure occur due to several causes including the lack of understanding and education of SSB about sharia compliance practices. In addition, it is also caused by the lack of knowledge and professionalism of BMT managers in the area.
Analisis Pengaruh Penyaluran Pembiayaan Syariah dan Efisiensi Operasional Terhadap Profitabilitas Bank Umum Syariah di Indonesia dengan Non Performing Financing (NPF) sebagai Intervening
Authors: Dwi Cahyani Alfa Dinar , Oktaviana Ulfi Kartika , Azizuddin Imam
Published: March 2024

The performance of Islamic banking can be reflected in profitability, which focuses on the company's ability to earn profit (profit) in its business operations. There are many factors that can affect the level of profitability of a bank. including the factors internally and externally. Bank health is the result of financial assessment, asset health, management, earnings, liquidity and risk sensitivity. One effort can be done by reinforcing the banking capital structure by balancing the proportion of business with business capital requirements which will increase the ability to translate future situations that will be risky in business, as well as by increasing operational efficiency so that it can help increase the profitability of a business. bank. This research uses linear regression analysis method and path analysis. The purpose of this study was to determine whether the effect of FDR and BOPO on ROA through NPF. Based on the test results, it is stated that NPF can only mediate the effect of BOPO on ROA.
Determinan Indikator Fraud Diamond terhadap Internal Fraud pada Bank Umum Syariah di Indonesia
Authors: Almujaddedi M. S. , Hayati Revi
Published: March 2024

The total internal fraud committed by Islamic Commercial Banks in Indonesia from 2010 to 2018 was 690 times. This triggers the existence of various theories to detect fraud, one of which is by using the fraud diamond theory which consists of four elements, namely pressure, opportunity, rationalization, and competence. This research is a quantitative research with ex post facto method. The population in this study is Islamic Commercial Banks in Indonesia which are registered in the Islamic banking statistics from the Financial Services Authority as of 2019. The total sample in this study was 5 banks consisting of BNI Syariah Bank, BRI Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, and Bank Muamalat Indonesia. The variables used include independent variables consisting of financial target pressure, financial stability pressure, external pressure, supervision, the ratio of changes in receivables, KAP turnover, and change of directors. Meanwhile, based on the t test, it is known that individually, financial stability pressures (X2) and supervision (X4) have an effect on internal fraud in Islamic commercial banks while the financial target pressure variables (X1), external pressure (X3), the ratio of changes in receivables (X5 ), change of auditors (X6), change of directors (X7), there is no effect on internal fraud at Islamic Commercial Banks in Indonesia.
Analisis Pengaruh Ekspor, Tenaga Kerja dan Investasi Terhadap Pertumbuhan Ekonomi Indonesia dalam Perspektif Ekonomi Islam Tahun 2010-2019
Authors: Fauzi Fauzi , Suhaidi Muhammad
Published: March 2024

Economic growth is one indicator of a measure in the progress of economic development in a region or country. Indonesia's economic growth is affected by a variety of factors. Exports, labor, and investments can be both critical to both economic development and economic growth. The economic growth seen from the gross domestic product growth rate of 2010-2019 tended to move downward. It is not due to fluctuating exports, increasing labor and continuing investment rates. The study aims to know how exports, labor and investments impact economic growth in Indonesia in 2010-2019 is reviewed in an islamic economic perspective. The type of research used is descriptive quantitative research. The type of data used is secondary data in the form of a time series for 10 years, namely from 2010-2019 which is sourced from the Indonesian Central Statistics Agency, the world bank, the Investment Coordinating Board and related agencies. The data collection method uses documentation and library research. Method of data analysis using multiple linear regression with the help of SPSS 23 program. The results showed that simultaneously the variables of export, labor and investment had a significant effect on Indonesia's economic growth. Partially, the export variable has no significant effect on economic growth and the labor variable has a positive and significant effect on economic growth, while the investment variable has a significant and negative effect on Indonesia's economic growth.