Journal of School of Islamic Economics (STEI) SEBI (Sekolah Tinggi Ekonomi Islam)
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Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory
No full textPenelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan Bank Wakaf Mikro berdasarkan Sharia Enterprise Theory pada Bank Wakaf Mikro berbasis Pesantren di Jombang. Penelitian ini merupakan jenis penelitian lapangan dengan menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Bank Wakaf Mikro berbasis Pesantren di Jombang telah memenuhi akuntabilitas vertikal kepada Allah SWT dan Akuntabilitas Horizontal terhadap nasabah dengan memiliki DPS yang bersertifikat MUI dan tidak adanya transaksi yang tidak sesuai syariah. Namun Bank Wakaf Mikro belum memenuhi akuntabilitas horizontal terhadap nasabah pada indikator Laporan ZIS. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap karyawan dengan Pendidikan dan pelatihan karyawan. Namun, Bank Wakaf Mikro belum memenuhi gaji dan renumerasi bagi karyawan sesuai UMR dan tidak memiliki program-program khusus dalam peningkatan spiritualitas karyawan. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap komunitas/masyarakat melalui akses masyarakat luas atas pembiayaan Bank Wakaf Mikro dan kontribusi dalam Pengembangan UMKM serta peningkatan kualitas hidup masyarakat melalui pemberdayaan ekonomi. Namun Bank Wakaf Mikro belum memiliki pengungkapan dana sosial. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap indirect stakeholder yaitu alam/lingkungan dengan nasabah berskala produksi rumah tangga sehingga kecil kemungkinan untuk mencemari lingkungan. This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment
Service Quality and Corporate Image through Customer Satisfaction and Their Impact on Customer Loyalty of Bank Syariah Indonesia
No full textThis study aims to examine and analyze the effects of service quality and corporate image variables on customer satisfaction and their impact on customer loyalty. This study uses primary data by distributing questionnaires to customer of Bank Syariah Indonesia (BSI) KCP Depok Sawangan Raya. The numbers of samples in this research is 100 respondents and uses a purposive sampling method. The method used in this study is Partial Least Square (PLS) using a data analysis tool, namely SmartPLS 3.0. The results of this study indicate that the quality of service has a significant effect on customer satisfaction, while corporate image does not have a significant effect on customer satisfaction. The quality of service has a significant effect on customer loyalty, while the corporate of image has no significant effect on customer loyalty. Service quality has a significant effect on customer loyalty through customer satisfaction, while corporate image has no significant effect on customer loyalty through customer satisfaction
Analysis of PIXY Cosmetics Purchase Factors
No full textThe purpose of this study was to analyze the effect of product quality, price and promotion on purchasing decisions of fairy cosmetics. The data used in this study were obtained from primary data using a questionnaire distributed to 100 respondents who use pixy cosmetics who live in Jakarta, which were determined using a purposive sampling technique. The analysis used in this study was multiple linear analysis, which was processed using the SPSS version 25 application. The results showed that product quality had a positive and significant effect on purchasing decisions, Price had a positive and significant effect on purchasing decisions, Motivation had a positive and significant effect on purchasing decisions . The promotion waas the most dominant influence compared to others
Tinjauan Fikih Muamalah Terhadap Perlombaan Memancing Berhadiah Dengan Sistem Galatama
No full textPerlombaan merupakan kegiatan sebagai sarana hiburan untuk manusia, yang mana sudah menjadi kegiatan umum yang biasa terjadi, contohnya seperti perlombaan yang terjadi di Kelurahan Kedaung, Kecamatan Sawangan, Kota Depok. Rumusan masalah dari penelitian ini yaitu tentang bagaimana konsep hadiah di dalam perlombaan tersebut dan juga bagaimana tinjauan fikih muamalah terhadap praktek perlombaan tersebut. Dalam proses penelitiannya, penulis menggunakan metode penelitian kualitatif dengan menggunakan teknik data lapangan (field research) serta sumber data primer dan sekunder yaitu panitia lomba, peserta lomba dan juga sumber pustaka. Teknik pengumpulan data yang penulis pakai yaitu observasi, wawancara serta dokumentasi. Berdasarkan penelitian yang telah dilakukan bahwa praktek memancing berhadiah yang terjadi disini tidak diperbolehkan. Pertama, karena hadiah yang ada pada perlombaan tersebut murni bersumber dari peserta yaitu uang pendaftarannya maka seakan-akan peserta saling bertaruh harta dan hal itu bisa dikatakan sebagai perjudian. Kedua, pada praktek perlombaan ada beberapa persyaratan yang tidak terpenuhi yaitu terdapat unsur maysir dan hal itu termasuk hal yang dilarang menurut agama. Maka dengan tidak terpenuhinya beberapa syarat menjadikan akad tersebut batal. The competition is an activity as a means of entertainment for humans, which has become a common activity that usually occurs, for example, the competition that took place in Kedaung Village, Sawangan District, Depok City. The formulation of the problem of this research is about the concept of prizes in the competition and also how the fiqh muamalah reviews of the practice of the competition. In the research process, the author uses qualitative research methods using field data techniques (field research) as well as primary and secondary data sources, namely the competition committee, competition participants and also library sources. Data collection techniques that the authors use are observation, interviews and documentation. Based on research that has been done that the practice of prize fishing that occurs here is not allowed. First, because the prizes in the competition purely came from the participants, namely the registration fee, it was as if the participants were betting each other's assets and this could be said to be gambling. Second, in the practice of competition there are several requirements that are not met, namely there is an element of maysir and this includes things that are prohibited according to religion. So if some conditions are not met, the contract is voi
Is The Dupont System Method Can Analyze Financial Reports?
No full textThe purpose of this research is to determine the calculation of financial report performance and the results of the analysis of Bank Mega Syariah's financial report performance for the 2012–2021 period using the DuPont System method. This research method uses a qualitative descriptive method. In the calculations and data analysis carried out on the performance of Bank Mega Syariah's financial reports for 2012–2021, it can be seen from 3 indicators, namely Net Profit Margin (NPM), Total Asset Turnover (TATO), and Return On Investment (ROI). From the results of the calculations carried out, we obtained fluctuating results with the average of the three indicators, namely Net Profit Margin of 37.7%, the average gain for the last ten-year period Total Asset Turnover was 0.22 times, and the average gain, the average Return On Investment score is 0.08%, which shows the performance assessment is based on the ROI criteria assessment, namely Unhealthy. Based on the results of the performance analysis based on the calculations obtained, namely the bank's ability to obtain net profits from low income, the company is not efficient in utilizing all its assets, and the company's ability to generate net profits is less efficient
Public Perception of Baznas Services in Cilegon Banten City
No full textThis study was motivated by the community's habit of paying zakat through BAZNAS Cilegon City. Even though the population of this village is predominantly Muslim and the income of the people is very high, this is just unfulfilled potential. Apart from that, this great potential must be supported by excellent service from the Cilegon City Baznas to maximize this great potential. This research aims to find out how the public perceives BAZNAS services in Cilegon City. This research uses a quantitative approach with a survey method to generalize the population from several samples so that conclusions can be made. The data sources for this research are informants from several communities as a result of the informants. Furthermore, the data collection technique in this research uses a questionnaire distributed to the public. Then the results are analyzed descriptively (descriptive analysis) and then the results are interpreted through survey results in the form of tables or images. The results of research on the analysis of the level of conformity between the level of perception and preferences of Muslim tourists towards Cilegon City Baznas services show that the average level of conformity is 100%, which means very good. However, several aspects must be a priority in improving services to the community, namely the human resources aspect with the attribute "Responsive officers in responding to community needs" and the aspect of ease of information and speed of service with the attribute
Efficiency of the Use of QRIS on Increasing Sales at Le Garden Palembang Indah Mall
No full textABSTRACT The rapid development of technology and information in various digital markets, marketplaces, or platforms which provides space for SMEs to market their products, and reach various geographical areas in Indonesia and abroad. In realizing safe, easy, and efficient payments in the digital era, Bank Indonesia and the Indonesian Payment System Association (ASPI) continue to improve and develop the QRIS payment system to increase the efficiency of non-cash payment system services. This study aims to determine the practice of using Quick Response Code Indonesia Standard (QRIS) in increasing sales to MSMEs at Le Garden Palembang Indah Mall and to analyze the usage efficiencyQuick Response Code Indonesia (QRIS) on increasing sales to MSMEs at Le Garden Palembang Indah Mall. This research uses quantitative research and data collection techniques in the form of observation, interviews, questionnaires, and documentation. Participants in this study totaled 38 SMEs at Le Garden Palembang Indah Mall. Determination of informants using saturated sampling techniques and incidental sampling. Based on the results of research that (1) the practice of using Quick Response Code Indonesia (QRIS) to increase sales to MSMEs at Le Garden Palembang Indah Mall begins with the buyer telling the employee to make a non-cash payment, the employee will direct the buyer to scan the QR Code then type in the nominal amount to be paid, then the buyer's balance will automatically decrease. (2) efficiency of using Quick Response Code Indonesia (QRIS) on increasing sales to MSMEs at Le Garden Palembang Indah Mall refers to the measurement of results (output) and input Those who accept the existence of QRIS are satisfied, so transactions do not take a long time, make it easier and more efficient. In addition, the results obtained from the validity test rcount rtable(0.339 0.320) is declared valid, while the reliability test that rcount rtable(0.5063 0.320) is stated to be reliable, so it can be concluded that the use of QRIS is very efficient
When financial performance of Islamic banks matters: The moderating effect of islamic social reporting
No full textThe purpose of this study is to adjust how the moderation of Islamic social reports impacts liquidity, leverage, business size, and asset turnover on financial performance. The purposive sampling method was used to collect fifty samples from Islamic commercial banks registered with the Financial Services Authority from 2013 to 2022. Data analysis was performed with the Statistics Program for Social Sciences, also known as SPSS. The results of the study show that liquidity and leverage do not affect financial performance; conversely, firm size and activity ratio affect financial performance. However, Islamic social reports can control liquidity, business size, and asset turnover on financial performance. Tujuan dari pengkajian ini adalah untuk mengetahui efek moderasi laporan sosial Islam berdampak pada likuiditas, leverage, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan. Metode purposive sampling digunakan untuk mengumpulkan lima puluh sampel dari bank umum syariah yang terdaftar di Otoritas Jasa Keuangan sejak 2013 hingga 2022. Analisis data menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, uji regresi dan uji hipotesis berganda dengan bantuan SPSS. Hasil pengkajian menunjukkan bahwa likuiditas dan leverage tidak mempengaruhi kinerja keuangan; sebaliknya, ukuran perusahaan dan rasio aktivitas mempengaruhi kinerja keuangan. Namun, laporan sosial Islam dapat memoderasi likuiditas, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan
Handling Externalities In Environmental Accounting at XYZ Hospital: A Perspective of Amanah Metaphors
No full textThis research aims to determine the handling of externalities and their implications for the implementation of environmental accounting at RSUD XYZ (XYZ Hospital) from the perspective of the amanah metaphor. The method used is qualitative research with a case study approach at XYZ Hospital. Data was collected through observation, interviews, and documentation. Data validity was also tested using two types of triangulation. The results show XYZ's Hospital commitment to maintaining environmental balance and reducing the negative impacts of its operations by taking health, safety, and environmental control measures in accordance with Minister of Health Regulation No. 7 of 2019 concerning hospital environmental health. In terms of the application of environmental accounting, XYZ Hospital still does not specifically separate environmental burdens from supply and service burdens. From the perspective of amanah metaphors XYZ Hospital has fulfilled its responsibilities, including those of the trust giver, the trust recipient, and the trust itself. Penelitian ini bertujuan untuk mengetahui penanganan eksternalitas dan implikasinya terhadap penerapan akuntansi lingkungan di RSUD XYZ (RS XYZ) dari sudut pandang metafora Amanah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus di RS XYZ. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Keabsahan data diuji dengan menggunakan dua jenis triangulasi. Hasil penelitian menunjukan bahwa RS XYZ telah menunjukan komitmen dalam menjaga keseimbangan lingkungan dan mengurangi dampak negatif operasionalnya dengan melakukan tindakan kesehatan, keselamatan, dan pengedalian lingkungan sesuai dengan Peraturan Menteri Kesehatan No.7 Tahun 2019 tentang kesehatan lingkungan rumah sakit. Dalam penerapan akuntansi lingkungan, RS XYZ masih belum secara spesifik memisahkan beban lingkungan dari beban persediaan dan jasa. Dari sudut pandang metafora amanah, RS XYZ telah memenuhi tanggung jawabnya, baik kepada pemberi amanah, penerima amanah, dan amanah itu sendiri
Financial Performance, Macroeconomics, And Systematic Risk On Islamic Stocks Of Manufacturing Entities
No full textThis study is to examine and analyze the effect of financial performance as measured by Return On Assets (ROA), Current Ratio (CR) and Earning Per Share (EPS), macroeconomic indicators using the BI rate, exchange rate and inflation as well as adding systematic risk as an intervention variable to the Islamic stock returns in the manufacturing sector on the Indonesian Sharia Stock Index (ISSI). The research sample was 51 companies with observations from 2016 to 2020, using the Structural Equation Modeling (SEM) method and IBM AMOS (Analysis of Structural Moment) V.22 software to test the available data. The direct test results show that financial performance and systematic risk have an effect on Islamic stock returns, while macroeconomic indicators have no effect. The test results through the intervention variables show that financial performance has an effect, but macroeconomic indicators still have no effect on Islamic stock returns through systematic risk. The activities of the consumer goods industry and basic industry which have always been the main needs are the reason why issuers in the manufacturing sector at ISSI are not affected by changes in macroeconomic indicators.Penelitian ini untuk menguji dan menganalisis pengaruh kinerja keuangan yang diukur dengan Return On Assets (ROA), Current Ratio (CR) dan Earning Per Share (EPS), indikator makroekonomi menggunakan BI rate, nilai tukar dan inflasi serta menambahkan risiko sistematis sebagai variabel intervensi terhadap return saham syariah sektor manufaktur pada Indeks Saham Syariah Indonesia (ISSI). Sampel penelitian sebanyak 51 perusahaan dengan pengamatan dari tahun 2016 sampai dengan tahun 2020 menggunakan metode Structural Equation Modeling (SEM) dan software IBM AMOS (Analysis of Structural Moment) V.22 untuk menguji data yang tersedia. Hasil pengujian langsung menunjukkan bahwa kinerja keuangan dan risiko sistematik berpengaruh terhadap return saham syariah, sedangkan indikator makroekonomi tidak berpengaruh. Hasil pengujian melalui variabel intervensi menunjukkan bahwa kinerja keuangan berpengaruh, namun indikator makroekonomi masih belum berpengaruh terhadap return saham syariah melalui risiko sistematis. Aktivitas industri barang konsumsi dan industri dasar yang selalu menjadi kebutuhan utama menjadi alasan emiten di sektor manufaktur di ISSI tidak terpengaruh oleh perubahan indikator makroekonomi