Journal of School of Islamic Economics (STEI) SEBI (Sekolah Tinggi Ekonomi Islam)
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Tren Dan Dinamika Penelitian Akuntansi Syariah Di Indonesia: Analisis Bibliometrik
No full textThis study aims to look at trends, research dynamics and citation analysis of Islamic accounting articles published in nationally accredited accounting journals indexed by the Science and Technology Index (Sinta) during 2015-2019. The type of data used in this study is secondary data in the form of sharia accounting research papers that have been published online in national accounting journals indexed by Sinta. The method used in this research is bibliometric analysis using VOSViewer as an analysis tool. The result of the study show that the most researched topics of Islamic accounting are Islamic Bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Profitability, and Good Corporate Governance (GCG). The dynamics of this research fluctuated in the range of an average of 50 articles per year, but there was no significant increase or decrease. Then the literature most cited by Islamic accounting research articles is in the form of journal articles and books. There are 620 articles and 497 books respectively.Penelitian ini bertujuan untuk melihat tren, dinamika penelitian dan analisis kutipan artikel akuntansi syariah yang diterbitkan pada jurnal akuntansi terakreditasi nasional yang terindeks Science and Technology Index (Sinta) selama 2015-2019. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa penelitian akuntansi syariah yang telah dipublikasikan secara online di jurnal akuntansi nasional yang terindeks Sinta. Metode yang digunakan dalam penelitian ini adalah analisis bibliometrik dengan menggunakan VOSViewer sebagai alat analisis. Hasil penelitian menunjukkan bahwa topik akuntansi syariah yang paling banyak diteliti adalah Islamic bank, Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), profitabilitas, dan Good Corporate Governance (GCG). Dinamika penelitian ini fluktuatif dalam kisaran rata-rata 50 artikel per tahun, tetapi tidak ada peningkatan atau penurunan yang signifikan. Kemudian literatur yang paling banyak dikutip oleh artikel penelitian akuntansi syariah adalah artikel jurnal dan buku. Masing-masing berjumlah 620 artikel dan 497 buku
The effect of Murabahah Financing BMT UGT Sidogiri on the Welfare of Reni Jaya Market Traders Depok city, west java
No full textThe purpose of this study was to determine the effect of murabahah financing of BMT UGT Sidogiri on the welfare of traders at Reni Jaya Market, Depok City, West Java. This research is quantitative research with a causal approach. The data used are primary data obtained by distributing questionnaires to 112 respondents at the Reni Jaya market in Depok. Barokah Business Capital Products (MUB) BMT UGT Sidogiri, especially murabahah financing, the trend of murabahah financing members and murabahah financing income for 5 years, namely before the Covid-19 pandemic starting in 2017-2019 experienced an increase, as well as during the Covid-19 pandemic starting from 2019-2021 successively increased. While the data analysis technique used in this research is using descriptive statistics with the SPSS application. The results showed that the Murabahah Financing of BMT UGT Sidogiri had a significantly positive effect on Micro, Small and Medium Enterprises (Y) with a significant value of 0.000 0.05
The Influence of Online Food Delivery Services and Prices on Increasing Turn of Sales on Culinary Business: Case Study on Go-Food
No full textThis study aims to examine the effect of online food delivery services and prices on increasing sales turnover of culinary businesses in Kemang District, Bogor Regency. This research is a quantitative study with a population of Go-jek partner culinary businesses in Kemang District, Bogor Regency. The sampling technique in this study used a purposive sampling technique . The number of samples is 100 culinary entrepreneurs who partner with Gofood in Kemang District, Bogor Regency. The research data were analyzed using PLS-SEM (Patial Least Square – Structural Equation Modeling) with SmartPLS software. The results of this study indicate that online food delivery services and prices have a significant effect on increasing sales turnover of culinary businesses in Kemang District, Bogor Regency. So it can be concluded that culinary business people in Kemang District, Bogor Regency need to pay attention to online food delivery services and prices as factors that result in an increase in sales turnover. ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh layanan online food delivery dan harga terhadap peningkatan omzet penjualan bisnis kuliner di Kecamatan Kemang Kabupaten Bogor. Penelitian ini merupakan penelitian kuantitatif dengan populasi bisnis kuliner mitra Go-jek di Kecamatan Kemang Kabupaten Bogor. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Jumlah sampel sebanyak 100 pengusaha kuliner yang bermitra dengan Gofood di Kecamatan Kemang Kabupaten Bogor. Data penelitian dianalisis menggunakan PLS-SEM (Patial Least Square – Structural Equation Modeling) dengan perangkat lunak SmartPLS. Hasil penelitian ini menunjukan bahwa layanan online food delivery dan harga memiliki pengaruh yang positif dan signifikan terhadap Peningkatan Omzet penjualan bisnis kuliner di Kecamatan Kemang Kabupaten Bogor. Maka dapat disimpulkan bahwa pelaku bisnis kuliner di Kecamatan Kemang Kabupaten Bogor perlu memperhatikan layanan online food delivery dan harga sebagai faktor yang mengakibatkan peningkatan omzet penjualan. Kata kunci: Go-food, Harga, Layanan Online Food Delivery, Omzet Penjualan Bisnis
Analysis on the soundness Level of Shariah Commercial Banks Using RGEC During the Covid-19
No full textThis study aims to determine the soundness of Islamic Commercial Banks in Indonesia using the measurement method regulated in Bank Indonesia Regulation PBI No.13/1/PBI/2011, concerning the Assessment of Bank Soundness Levels using the RGEC method during the Covid-19 pandemic (2020). The assessment factors in the RGEC method are Risk Profile using credit risk (NPF ratio) and liquidity risk (FDR ratio), Earnings (ROA, ROE and BOPO ratio) and Capital (CAR ratio). This research is a quantitative descriptive using secondary data, namely published reports in the 2020 Annual Report. The research subjects used were 11 Islamic Commercial Banks. The sampling technique in this study used purposive sampling. The result of this study indicates that the level of the soundness of Islamic commercial banks in terms of the risk profile of the NPF ratio with the predicate healthy and FDR fairly healthy. Good corporate governance obtains an average healthy composite rating, in the earnings aspect, the healthy BOPO ratio, ROA and ROE ratio is in the composite rating of fairly healthy and the capital aspect is healthy and gets average composite rating of very healthy
Customer Satisfaction, Customer Loyalty, and Market Orientation Through Service Quality: a case study of Islamic Banking in Indonesia
No full textThis study aims to examine: 1) the impact of marketplace orientation on client pleasure. 2) The impact of the carrier is great on patron pride. 3) the effect of marketplace orientation on customer loyalty. 4) the impact of provider satisfaction on patron loyalty. 5) the effect of consumer satisfaction on patron loyalty. 6) the effect of marketplace orientation on consumer loyalty via customer pleasure. 7) service great towards purchaser loyalty via client satisfaction. The sample of this examination is a hundred and seventy respondents; records series use on-line-survey. The evaluation approach used is Structural Equation Modeling with AMOS. The result is: 1) market orientation has a tremendous and sizable impact on purchaser satisfaction. 2) service best has a superb giant impact on client pleasure. 3) marketplace orientation has a trifling impact on customer loyalty. 4) carrier pleasantness has a tremendous-tremendous effect on consumer loyalty. 5) Customer delight has a superb-large effect on client loyalty. 6) marketplace orientation has an effective and extensive effect on consumer loyalty via purchaser satisfaction. 7) service satisfaction affects loyalty via patron pleasure. improve market orientation so that patron loyalty is stated through consumer satisfaction. further, enhance marketplace orientation through customer satisfaction to offer improved constancy to customers
Factors Affecting the Performance of Productive Zakat Management During the Covid-19 Pandemic
No full textFactors Affecting Performance in the Management of Productive Zakat During the Covid-19 Pandemic: Case Study of BAZNAS in Labuhan Batu Regency, Islamic Banking Study Program, SEBI Islamic Economics College, 2022. This study aims to establish a good result in measuring the factors that influence the performance of productive zakat management during the Covid-19 pandemic at the BAZNAS Institute of Labuhan Batu Regency. The type of research used is quantitative research with data analysis techniques using SMART Partial Least Square (PLS) and the data collection process is carried out through questionnaires. Respondents in the study were mustahik who received the benefits of productive zakat. The results of all data analysis indicate that the effectiveness factor has no significant effect on the performance of productive zakat, while the pattern of distribution and assistance has a positive and significant effect on the performance of productive zakat
Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah
No full textThis study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that SSB BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of SSB in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of SSB Governance, both BPRS received good predicate. Recommendations in this study include for SSB in addition to knowing the sciences of fiqh muamalah, SSB also needs to know the ins and outs of the transaction flow in Islamic Financial Institution (IFI). In addition, SSB also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.Penelitian ini bertujuan untuk mengetahui peran Dewan Pengawas Syariah (DPS) PT. BPRS XXX di Kabupaten Bogor dan DPS PT. BPRS YYY di Kabupaten Cianjur dalam melaksanakan tata kelola BPRS POJK Nomor 24/POJK.03/2018. Jenis penelitian ini adalah penelitian lapangan dengan pendekatan kualitatif. Hasil dari penelitian ini adalah DPS BPRS XXX dan BPRS YYY telah menjalankan perannya dengan baik walaupun terdapat beberapa tugas yang tidak sesuai dengan ketentuan OJK, seperti menyebutkan alasan pengambilan sampel, tidak menjelaskan rangkap jabatan dan remunerasi dalam rinci dalam laporan tata kelola. Dari hasil penilaian peran DPS di kedua BPRS tersebut, BPRS XXX sedikit lebih unggul dari BPRS YYY karena BPRS YYY memiliki satu transaksi yang tidak sesuai syariah. Dalam Skala Pelaksanaan Tata Kelola DPS, kedua BPRS mendapatkan predikat baik. Rekomendasi dalam penelitian ini antara lain bagi DPS selain mengetahui ilmu fiqh muamalah, DPS juga perlu mengetahui seluk beluk alur transaksi di Lembaga Keuangan Syariah (LKS). Selain itu, DPS juga perlu mengetahui statistik agar pemeriksaan dokumen secara sampling lebih akurat dan mewakili dokumen lain yang tidak diperiksa
Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak
No full textThis study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.Penelitian ini bertujuan untuk menganalisis pengetahuan dan pemahaman dalam penerapan sistem perpajakan juga meliputi pelayanan perpajakan yang diberikan oleh petugas pajak atau fiskus untuk melihat kepatuhan wajib pajak UMKM di Kabupaten Banyumas. Observasi dilakukan berdasarkan metode kualitatif deskriptif interpretif dengan teknik pengambilan sampel melalui wawancara dan kuesioner kepada 11 pelaku UMKM yang diwawancarai di Kabupaten Banyumas, dengan metode purposive sampling. Hasil penelitian menunjukan bahwa pengetahuan dan pemahaman pajak telah banyak diketahui oleh objek penelitian UMKM di Kabupaten Banyumas. Sehingga, responden dapat menerima dengan baik sistem pajak yang di terapkan, guna untuk membantu wajib pajak dalam menghitung dan melaporkan pajak terutang. Namun, masih adanya opini negatif menurut wajib pajak dalam pelayanan yang diberikan petugas yang belum sesuai dengan harapan wajib pajak
Faktor Determinan Perolehan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Asuransi Jiwa Syariah
No full textThis study aims to determine the internal factors and macroeconomic factors that affect the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia. Internal factors used are contributions, investment returns, and claims. And macroeconomic factors used are inflation and Gross Domestic Product (GDP). The research sample was taken by purposive sampling technique, namely as many as 20 sharia life insurance companies. The observation period begins in 2017 and ends in 2020. The analytical method used is panel data regression analysis which is processed using Eviews 10. Based on the panel data regression test results show that simultaneously contributions, investment returns, claims, inflation and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in sharia life insurance companies in Indonesia for the period 2017-2020. Partially shows that contributions, investment returns, claims and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020. Meanwhile, inflation has no significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020.ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor internal dan faktor makroekonomi yang mempengaruhi surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia. Faktor internal yang digunakan adalah kontribusi, hasil investasi, dan klaim. Serta faktor makroekonomi yang digunakan adalah inflasi dan Produk Domestik Bruto (PDB). Sampel penelitian diambil dengan teknik purposive sampling yaitu sebanyak 20 perusahaan asuransi jiwa syariah. Periode pengamatan dimulai pada tahun 2017 dan berakhir pada tahun 2020. Metode analisis yang digunakan adalah analisis regresi data panel yang diolah menggunakan software Eviews 10. Berdasarkan hasil uji regresi data panel menunjukan bahwa secara simultan kontribusi, hasil investasi, klaim, inflasi dan PDB berpengaruh signifikan terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia periode 2017-2020. Secara parsial menunjukan bahwa kontribusi, hasil investasi, klaim dan PDB berpengaruh signifikan terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia periode 2017-2020. Sedangkan inflasi tidak berpengaruh signifikan terhadap terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia periode 2017-2020
Analysis of Efficiency Level of SRB West Java Region for the period of 2018-2020
No full textThis study aims to measure the efficiency level of Islamic Rural Bank (BPRS) using the Data Envelopment Analysis (DEA) method. The research is a quantitative study using secondary data. The population in this study are all BPRS in the West Java region registered with the financial services Authority as of December 2018 as many as 27. And the sample used in this study was 12. This study used an intermediation approach with orientation input and using BBC/VRS measurements. The result of this study is 1 BPRS that achieve perfect efficiency levels achieve perfect efficiency levels in constant positions base on Score (SE)