Journal of School of Islamic Economics (STEI) SEBI (Sekolah Tinggi Ekonomi Islam)
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The effect of capital adequacy ratio (CAR), return on asset (ROA), inflation, BI rate on troubled financing in shariah rural banks in Indonesia 2015-2019
No full textThis study aims to collect empirical evidence regarding the effect of CAR, ROA, Inflation, BI Rate / BI7DRR partially and simultaneously on problematic financing at Islamic Rural Banks (BPRS) in Indonesia for the 2015-2019 period. The method in this study using Multiple Linear Regression Analysis (OLS). The results of this study are the independent variables partially have a significant effect on the NPF variable except for the CAR variable. The variables CAR, ROA, Inflation, BI Rate / BI7DRR together influence the NPF variable. This research implies that based on CAR, ROA, Inflation, BI Rate / BI7DRR which can affect problems in BPRS in Indonesia, the results of this study have previously had similarities and differences with previous studies. The equation is that the independent variables jointly influence the dependent variable, and the difference is that the CAR variable does not have an effect on problems
Strategies for preventing and handling Murabahah troubled financing at BMT al-Bina Tasikmalaya
No full textThis study aims to determine the factors that cause Non Performing Financing of murabahah financing at BMT Al- Bina Tasikmalaya and the strategies used by BMT Al- Bina Tasikmalaya in preventing and handling non-performing financing. This research uses descriptive analysis with a qualitative approach using SWOT analysis. The stages use EFE and IFE, followed by a SWOT matrix, and the last is QSPM. The data collection techniques used were interviews, observation, and documentation, and questionnaires. The results of this study indicate that customer character is the biggest factor and a serious threat to BMT. Priority strategy analysis shows that the approach to customers is the biggest contribution in the strategy to prevent Non-Performing Financing of murabaha
Shariah Conformity dan Profitability: Apakah Ethical Identity Berpengaruh di Bank Syariah?
No full textThis study aims to analyze the effect of ethical identity index and company size on Islamic banking performance as measured by shariah conformity and profitability (SCNP). The sample in this study were 48 Islamic banking financial reports taken from the 2014-2017 period. The data analysis method used in this study is multiple linear regression with panel data. The results of this study indicate that the ethical identity index affect shariah conformity and profitability, but company size does not affect the performance of shariah conformity and profitability. The implication of this research is that Islamic banking is expected to improve the identity of Islamic ethics through disclosures in financial reports.Keywords: SCNP, Ethical Identity Index, Performance, Islamic Banking Penelitian ini bertujuan untuk menganalisis pengaruh ethical identity index dan ukuran perusahaan terhadap kinerja perbankan Syariah yang diukur dengan shariah conformity and profitability (SCNP). Sampel dalam penelitian ini sebanyak 48 laporan keuangan perbankan Syariah yang diambil dari periode 2014-2017. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa ethical identity index berpengaruh terhadap shariahl confimity and profitability, namun ukuran perusahaan tidak berpengaruh terhadap kinerja shariah conformity and profitability. Implikasi dari penelitian ini perbankan Syariah diharapkan meningkatkan identitias etika Islam melalui pengungkapan dalam laporan keuangan.Kata kunci: SCNP, Ethical Identity Index, Kinerja, Perbankan Syaria
ARCH and GARCH Models on the Indonesian Sharia Stock Index
No full textInvestments in Islamic stocks are in demand because of the profit-sharing system so that the company is more stable in facing uncertain global economic conditions. This study aims to analyze the volatility of the Indonesian Sharia Stock Index and the Indonesian Sharia Stock Index's potential in the future. We use daily data from 2012 to 2020 and the Autoregressive Conditionally Heteroscedasticity-Generalized Autoregressive Conditional Heteroskedasticity (ARCH-GARCH) method. The results show that the Indonesian Sharia Stock Index's volatility is influenced by the risk of the two previous periods and the return volatility in the previous period. Potential Indonesian Sharia Stock Index tends to fluctuate in return by an average of 3 percent.Investasi pada saham syariah diminati karena sistem bagi hasilnya sehingga perusahaan lebih stabil dalam menghadapi kondisi ekonomi global yang tidak menentu. Penelitian ini bertujuan untuk menganalisis volatilitas Indeks Saham Syariah Indonesia dan potensi Indeks Saham Syariah Indonesia di masa yang akan datang. Kami menggunakan data harian dari 2012 hingga 2020, dan metode Autoregressive Conditionally Heteroscedasticity-Generalized Autoregressive Conditional Heteroskedasticity (ARCH-GARCH). Hasil penelitian menunjukkan bahwa volatilitas Indeks Saham Syariah Indonesia dipengaruhi oleh risiko dua periode sebelumnya dan volatilitas return pada periode sebelumnya. Potensi Indeks Saham Syariah Indonesia cenderung mengalami fluktuasi return dengan rata-rata sebesar 3 persen
Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah
No full textThis study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.Keywords: Environmental Accounting, Waste, Hospital, Maqashid Syariah Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan di rumah sakit umum haji dalam pandangan maqashid syariah. Rumah sakit yang menjadi objek penelitian ini adalah RSU Haji Surabaya. Penelitian ini menggunakan metode analisis kualitatif dan pendekatan studi literatur. Sumber data menggunakan data sekunder yaitu berupa literatur jurnal dan website resmi rumah sakit. Berdasarkan hasil penelitian diketahui bahwa RSU Haji telah menerapkan akuntansi lingkungan dengan mengeluarkan biaya-biaya lingkungan. Biaya yang dikeluarkan terkait pengelolaan limbah di RSU Haji Surabaya terdiri dari biaya air, biaya jasa dekorasi, biaya jasa kebersihan, biaya pengelolaan sampah, biaya pemeliharaan gedung dan gedung serta pemeliharaan jalan, irigasi, instalasi dan biaya jaringan. Penerapan akuntansi lingkungan di RSU Haji Surabaya merupakan implementasi tujuan maqashid syariah. Pengeluaran untuk memelihara lingkungan dan bangunan serta mengolah limbah rumah sakit sebagai wujud pelaksanaan tujuan hifzdul nafs atau menjaga jiwa dan hifdzul bi'ah atau menjaga lingkungan, di mana rumah sakit mengutamakan kenyamanan pasien dan juga masyarakat sekitar RSU. Selain itu, biaya penyediaan sarana dan prasarana seperti mushola, tempat wudlu dan kamar mandi terpisah merupakan pelaksanaan hifdzul diin atau menjaga agama.Kata kunci: Akuntansi Lingkungan, Sampah, Rumah Sakit, Maqasid Syaria
Maqashid Sharia Analysis of Change From Customers for Donation: a Case Study in Fajar Toserba, Jalaksana District
No full textThe Qur'an and Islamic legal literature do not mention the word Islamic law as one of the terms in the Qur'an is the word syarî'ah, fiqh, Allah's law, and the same root with it. The term Islamic law is a translation of Islamic Law in western literature. If traced to its roots, then the meaning of Islamic law is "control or bridle of the horse", what is meant here is that in essence the law exists to regulate people who are subject to the law itself. Other meanings derived from the root word hakama include preventing injustice, preventing tyranny, preventing persecution, and rejecting other mafsadat. The research on Maqashid Syariah analysis of the ask foral of change for donations (a case study in Fajar Toserba, Jalaksana District) aims to understand how the practice of asking for change for donations is, how the distribution of these donations when they have been collected, and how Muqashid Syariah analyzes the practice of asking for change for donations. donation. This study uses a descriptive qualitative method because it describes the data in the form of a written description. Types and sources of data in this study using primary and secondary data. Data collection techniques through interviews and observations. The results of this study are on the ask foral of change for donations at Fajar Toserba Jalaksana when buying and selling transactions. As for the practice, when buying and selling at Fajar occurs, if there is odd nominal money, it is directly distributed to the social fund in the payment receipt. Maqashid Sharia analysis on this matter can be concluded that the five main points or al-mabaadi 'al-khamsyah have been fulfilled. customers for change for donations and distributing the donation money have fulfilled the purpose of Islamic law itself, namely Maqashi Syariah. Although there are elements that should not be done, in this case, the benefits are greater
Determinasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia
No full textThis research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality.Penelitian ini bertujuan secara empiris menguji pengaruh ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay terhadap kualitas audit. Data dianalisis menggunkan regresi linier berganda. Proksi atas kualitas audit menggunakan discretionary accrual Kazsnik model. Penelitian ini menemukan bahwa ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay berpengaruh terhadap kualitas audit
ANTECEDENTS OF PHILANTHROPIC BEHAVIOR OF PEOPLE LIVING IN JABODETABEK DURING COVID-19 PANDEMIC
No full textThis study aims to examine the antecedents of the philanthropic behavior in the Jabodetabek community in the era COVID-19 pandemic. This type of research is a descriptive qualitative study consisting of 2 (two) variables used, namely exogenous and endogenous. The population in this study is the Jabodetabek community with 400 samples of respondents. The data analysis method used is the partial least squares structural equation modeling (SEM-PLS) method with the help of SmartPLS 3.0 software. The results of this study indicate that: (1) individual factors on philanthropic behavior in this study do not have a positive and significant effect, (2) organization factors on philanthropic behavior in this study have a positive and significant effect, (3) social factors on philanthropic behavior in this study. This has no positive and significant effect
ANALISIS DAMPAK UU NO. 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT TERHADAP EKSISTENSI DAN KEBERLANGSUNGAN LEMBAGA AMIL ZAKAT (STUDI KASUS LEMBAGA AMIL ZAKAT PKPU)
No full textSelf-reliance in managing zakat in Indonesia has developed the last ten years. Through the Institute of Amil Zakat, they could design the communities with professionally, transparently, and accountable. Along with the developing of institutions of amil zakat from traditional to modern institutions, there are many institutions adapt the conventional disciplines. But since, the appering the Government Act No. 23 of 2011 on zakat management affected to this institutions to accommodate it, for example is PKPU. The community of LAZ (KOMAZ) tried to eximine the material of UU.23/2011. However, the Constitutional Court issued the regulation so PKPU as LAZ that established more than 10 years has to incorporate and needs to renew the strategic plans to face it.Keywords: Amil Zakat (LAZ), Badan Amil Zakat Nasional (BAZNAS), UU No.23 tahun 2011 tentang pengelolaan zakat, PKP
DOMINATION RIBAWI TRANSACTIONS IN THE ECONOMY
No full textABSTRACT. Though the fight against usury command is a cornerstone ofIslamic finance but the debate about the significance of the word "Riba"precisely still persistent. since the beginning of the advent of Islam, the majority of scholars has adopted a strict definition of usury, that all forms of interest can be said to be riba. but the debate continually held until now. some opinions reject these definitions and argued that Islam tolerate a reasonable interest rate. Therefore, this article will explain about riba and significance.Keywords: Riba, Economic Transaction, Islamic Economic ABSTRAK. Perang terhadap riba adalah salah satu inti dari ajaran Islam, tetapi diskursus tentang signifikansi kata “Riba” masih terus bergulir. Sejak awal masa Islam, mayoritas Ulama telah mengadopsi secara jelas definisi riba, bahwa seluruh bentuk tambahan dapat dikatakan sebagai riba. Tetapi debat terus berlanjut hingga saat ini. Beberapa pendapat menolah defenisi ini dan beragumen bahwa Islam menolerir suatu tingkat suku bunga tertentu. Olehkarena itu, artikel ini akan menjelaskan tentang riba dan signifikansinya.Keywords: Riba, Transaksi Ekonomi, Ekonomi Isla