Journal of School of Islamic Economics (STEI) SEBI (Sekolah Tinggi Ekonomi Islam)
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Menilai Kinerja Keuangan Berdasarkan Rasio Keuangan, Economic Value Added (EVA) And Financial Value Added (FVA) : Studi Kasus Pada BPRS AL SALAAM
No full textThis study aims to measure the company's performance, using the analysis of financial ratios, Economic Value Added (EVA) and Financial Value Added (FVA). This study uses a qualitative descriptive method with quantitative data. This is the research method used secondary data that is collected in the form of numbers, then data were summarized, processed and analyzed, and finally descript of existing problems.The results of this study indicate that the measurement of the financial performance of BPRS Al Salaam based on the liquidity ratio performs well, the solvency ratio of the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) is also still too high, the activity ratio of the Total Asset Turnover (TAT) value. ) and Fix Asset Turnover (FAT) is quite good, and for the profitability ratio, the best ROA, ROE, NPM and BOPO values occurred in 2017-2019 and decreased in 2020-2021. The Economic Value Added (EVA) and Financial Value Added (FVA) values both show a positive value. This means that the company is able to create added value both economically and financiallyPada penelitian ini bertujuan untuk mengukur kinerja perusahaan, menggunakan analisis rasio-rasio keuangan, Economic Value Added (EVA) dan Financial Value Added (FVA). Penelitian ini menggunakan metode deskriptif kualitatif dengan data kuantitatif. Hasil penelitian ini menunjukkan bahwa pengukuran kinerja keuangan BPRS Al Salaam berdasarkan rasio likuiditas berkinerja baik, pada rasio solvabilitas nilai Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) juga masih terlalu tinggi, pada rasio aktivitas nilai Total Asset Turnover (TAT) dan Fix Asset Turnover (FAT) kurang baik, dan untuk untuk rasio profitabilitas, nilai ROA, ROE, NPM dan BOPO kinerja terbaik terjadi pada tahun 2017-2019 dan mengalami penurunan pada tahun 2020-2021. Untuk nilai Economic Value Added (EVA) dan Financial Value Added (FVA) sama-sama menunjukkan nilai yang positif. Artinya perusahaan mampu dalam menciptakan nilai tambah baik secara ekonomis maupun financialnya
Analisis Praktik Pembulatan Timbangan pada Jasa Franchise Simply Fresh Laundry dalam Perspektif Hukum Islam
No full textThis research was conducted to determine the practice of rounding scales for laundry services in the Simply Fresh Laundry Franchise and a review of sharia economic law regarding rounding of scales for laundry services in the Simply Fresh Laundry Franchise. The method used in this research is empirical Islamic legal research or field Islamic legal research, which involves collecting data directly on the research object. The observation results show that the practice of rounding the scales has been implemented in the Simply Fresh laundry service. Despite initial reservations from some customers, most supported it because it made transactions easier. The rounding of the scales at Simply Fresh Laundry is considered in accordance with 'Urf Sahih and 'Urf Amali because it follows community customs, does not violate religious teachings, and is consistently accepted. The legal view is in line with the rules of al adah muhakkamah fiqh, with the laundry informing customers of this practice, the majority of whom understand, so it is considered to be in accordance with the teachings of the Qur'an and Sunnah
Analisis Istinbath Hukum pada Fatwa DSN-MUI No.147/DSN-MUI/XII/2021 Tentang Penyelenggaraan Jaminan Sosial Ketenagakerjaan Berdasarkan Prinsip Syariah
No full textThis study aimed to analyze the reason behind of istinbath related to BPJS fatwa. The type of research used by researchers is Normative Islamic Law research using secondary data. Meanwhile, the secondary data used is DSN-MUI Fatwa No. 147 of 2021 concerning implementation Employment social security is based on sharia principles, the nature of this research is descriptive qualitative with data collection through literature study. The result showed that analysis of Legal Istinbatı in the 2021 DSN-MUI Fatwa concerning the Implementation of Employment Social Security based on sharia principles, namely every contract contained in the fatwa This is permissible, on the basis of extracting standard laws owned by the National Sharia Council of the Indonesian Ulema Council, in which the DSN-MUI as a Fatwa institution established in Indonesia implements the concept of Istinbath. The law is Collective Ijtihad based on the Al-Qur'an and Hadith, ijma, Qiyas and other mu''tabar propositions Including other legal Istinbath methods such as Istihsan Istishab, "urf, Sadduz Zari ah. Qaoul Shohabi Istishlahi, Ilhaqi, Maqoshid Syariah, Masholih Mursaya and basic sharia principles related to social security
Akuntabilitas Dan Transparansi Laporan Keuangan Masjid (Studi Kasus Masjid Jogokariyan Yogyakarta)
No full textThis research aims to reveal the problems of accountability and transparency in the financial statements of the Jogokariyan Mosque. The research method used is descriptive qualitative. The main source of research data was obtained through in-depth interviews with the management of the Jogokariyan Mosque. The results of the study indicate that the financial statements of the Jogokariyan Mosque have been presented in a transparent and accountable manner. In terms of accountability, it is evidenced by the existence of financial reports prepared by the mosque management, especially the treasurer in detail as a form of responsibility of the management to donors, in terms of transparency it is proven by the ease of access to financial information to worshipers and donors through mass media owned by the mosque in the form of information boards, websites. , and the Eid al-Fitr bulletin so that the funds received and utilized by the mosque are clearly recorded. Penelitian ini bertujuan untuk mengungkapkan masalah akuntabilitas dan transparansi dalam laporan keuangan Masjid Jogokariyan. Metode penelitian yang digunakan adalah kualitatif deskriptif. Sumber utama data penelitian diperoleh melalui wawancara mendalam dengan manajemen Masjid Jogokariyan. Hasil penelitian menunjukkan bahwa laporan keuangan Masjid Jogokariyan telah disajikan secara transparan dan akuntabel. Dalam hal akuntabilitas, terbukti dengan adanya laporan keuangan yang disiapkan oleh manajemen masjid, terutama bendahara secara rinci sebagai bentuk tanggung jawab manajemen kepada para donatur, dalam hal transparansi terbukti dengan mudahnya akses ke informasi keuangan bagi jamaah dan donatur melalui media massa yang dimiliki masjid berupa papan informasi, situs web, dan buletin Idul Fitri sehingga dana yang diterima dan digunakan oleh masjid tercatat dengan jelas
Bibliometric Analysis: Risk Management in Islamic Finance Under The Islamic Jurisprudence Framework
No full text Research Objectives: This study aims to comprehensively analyze the stakeholders who play the most role in risk management research in Islamic finance, analyze the evolution and trends in the topic to provide future research direction.Method: This study uses a bibliometric method in biblioshiny R-Studio. Observation data is taken from the Scopus database in the form of articles and English-language.Results: We found that MK Hassan is the leading author, International Islamic University Malaysia (IIUM) is the leading affiliation, the Journal of Islamic Accounting and Business Research is the leading journal, and Malaysia is the leading country. We highlight the need for further studies to develop risk management models under Islamic principles. In addition, the rapid development of Islamic finance due to the Industrial Revolution 4.0 must be balanced with technology to minimize risks in Islamic finance.Novelty: Not only analyzes the publication quantitatively, this study also reviews the most cited papers. Furthermore, the overall analysis provides insight into the future direction of research.Conclusion: The trend of research on Islamic financial risk is not consistently growing. Besides that, the citation rate also shows a downward trend. This shows a lack of research interest in this topic. Furthermore, Islamic financial risk management is still dominated by the Islamic banking sector and limited to other sectors
ANALISIS PEMBONCENGAN REPUTASI (PASSING OFF) DALAM ETIKA BISNIS ISLAM (Studi Kasus Penggunaan Merek Elizabeth pada Pedagang Es Cendol Di Kota Bandung)
No full textThis study aims to find out how ice cendol sellers who use the Elizabeth brand in the city of Bandung are viewed from Islamic business ethics. The type of research used is qualitative research with a descriptive analysis approach. The data collection techniques using interview techniques, observation and documentation. The data analysis technique used is descriptive qualitative method. The results of this study are about Es Cendol traders who use the Elizabeth brand in the city of Bandung, namely from a consumer perspective, many consumers like Es Cendol Elizabeth, which is sold by street vendors because it is cheap and easy to obtain, from the point of view of Es Cendol traders who use the Elizabeth brand, it is very benefit because many consumers like it, and it becomes a business opportunity for Es Cendol traders to use the Elizabeth brand so as to gain both short and long term benefits. However, the act of using the Elizabeth brand has violated copyright regulations in Indonesia. The traders have carried out the reputation (passing off) of famous brands, in terms of Islamic business ethics this action is included in ghasy (manipulation) or Khida (fraud). Merchants have applied the principles of building good and trustworthy business relationships with consumers, seen by their friendliness in serving buyers and completing orders well, and they sell at quite cheap prices, so they have many customers. however, some principles have not been applied optimally due to the lack of knowledge about true and good muamalah
Implementasi Fatwa DSN-MUI tentang penjualan Langsung Berjenjang Syariah No.75/VII/2009 pada PT Herbal Amanah Impian Indonesia
No full textThis research aims to analyze the multilevel marketing business practices of PT Herbal Amanah Impian Indonesia (HAII) and business implementation based on fatwa No.75/DSN-MUI/VII/2009. Qualitative research methods using field research methods by comparing between field implementation and sharia conformity regulated in fatwa No.75/DSN-MUI/VII/2009. The results of this study indicate that the company's multilevel marketing business practices are carried out according to the standardization that has been determined from the various certifications obtained. Judging from fatwa No.75/DSN-MUI/VII/2009, the practices carried out by PT Herbal Amanah Impian Indonesia based on the business plan system, products, and bonus/rewarding system, are in accordance with the standardization of the fatwa, so that the business implementation is categorized as fulfilling the elements of sharia multilevel direct sales
Analisis Kesesuaian Praktek Pembiayaan Musyarakah KSPPS BMT Al-FATH Menurut Fatwa No. 08/DSN-MUI/IV/2000
No full textThis research aims to determine the level of conformity in the Implementation of Musyarakah Financing at BMT AL-FATH with the Decree of the National Sharia Board of the Indonesian Ulema Council (DSN-MUI) No. 08/DSN-MUI/IV/2000 and to identify the juridical implications for BMT if it is proven to violate the Decree of the National Sharia Board of the Indonesian Ulema Council (DSN-MUI) No. 08/DSN-MUI/IV/2000 in its implementation. This study employs a qualitative descriptive method applied through formative evaluation research. It utilizes primary data sources through interviews, observations, documentation, and their combination, as well as secondary data obtained from books, journal articles, government publications, company documentation records, websites, laws, and fatwas. Data analysis involves data reduction, data presentation, and drawing conclusions. The research results indicate that BMT Al-Fath has successfully implemented the musyarakah contract in accordance with the Fatwa of the National Sharia Board of the Indonesian Ulema Council No. 08/DSN-MUI/IV/2000, comprising 22 provisions outlined in the fatwa, and has not been negatively affected by the legal provisions contained in Law No. 21 of 2008, Article 58, concerning Islamic banking
Singapore And Sustainable Finance: Successful Models In Policy Implementation And Best Practices, Compare With Indonesia
No full textSingapore stands out among ASEAN countries for its notable accomplishments in sustainable finance. Singapore is the sole ASEAN country featured in the top 15 rankings of the thirteenth edition of the Global Green Finance Index. Therefore This study aims to find the determining factors for Singapore's success in the implementation of sustainable finance. This research uses qualitative methods and literature review approaches. Upon examining the reports and official websites from the Financial Services Authority (OJK) (Indonesia) and the Monetary Authority of Singapore (MAS) (Singapore), it is evident that Singapore has implemented similar initiatives as Indonesia in addressing its three key issues; lack of knowledge and involvement in the financial sector, standardization of green categorization, and support and collaboration for business opportunities. Both countries have implemented national campaigns, published green taxonomies, and fostered public-private partnership to address these issues. In this study, a new finding was revealed in terms of culture financial understanding. Singapore lacks particular rules pertaining to the promotion of financial literacy. However, Singapore boasts a far greater financial literacy rate compared to other ASEAN countries. The high level of financial literacy certainly has positive influences on the implementation of sustainable finance. Singapura menjadi negara ASEAN terbaik karena prestasinya dalam hal keuangan berkelanjutan. Singapura adalah satu-satunya negara ASEAN yang masuk ke dalam peringkat 15 besar berdasarkan Global Green Finance Index edisi ketiga belas. Penelitian ini bertujuan untuk menemukan faktor penentu kesuksesan Singapura dalam implementasi keuangan berkelanjutan. Penelitian ini menggunakan metode kualitatif dan pendekatan literatur rview. Berdasarkan laporan dan situs web resmi dari Otoritas Jasa Keuangan (OJK) (Indonesia) dan Otoritas Moneter Singapura (MAS) (Singapura) terbukti bahwa Singapura telah menerapkan strategi serupa seperti Indonesia dalam mengatasi tiga masalah utamanya; kurangnya pengetahuan dan keterlibatan di sektor keuangan, standardisasi kategori hijau, serta dukungan dan kolaborasi untuk peluang bisnis. Kedua negara tersebut telah menerapkan kampanye nasional, menerbitkan taksonomi hijau, dan membina kemitraan publik-swasta untuk mengatasi masalah ini. Dalam penelitian ini, sebuah temuan baru terungkap dalam hal budaya terkait pemahaman keuangan. Singapura tidak memiliki aturan khusus yang berkaitan dengan promosi literasi keuangan. Namun, Singapura memiliki tingkat literasi keuangan yang jauh lebih besar dibandingkan dengan negara ASEAN lainnya. Tingginya tingkat literasi keuangan tentunya memberikan pengaruh positif terhadap penerapan keuangan berkelanjutan
Perkembangan Literasi Keuangan Islam: Studi Bibliometrik
No full textThis study aims to analyze and map the development of literature on Islamic financial literacy. This study uses bibliometric method with VOSviewer and Microsoft Excel as the analysis tool. There were 84 relevant articles collected through the Scopus database obtained using the keyword "Islamic Financial Literacy" with a time span of 13 years, 2011 to 2023. The data were analyzed using quantitative descriptive method with bibliometric analysis. The study results show that the development of research has increased over the past 13 years. the peak of publications occurred in 2023. There were 79 authors, 52 journals, and 15 countries participating in the Islamic financial literacy study. Asia is the continent with the most publications and citations with 9 countries. The subject of Islamic financial literacy is the most used subject in this study.Keywords: Islamic Financial Literacy, Scopus, VOSViewer, Bibliometric AnalysisPenelitian ini bertujuan untuk menganalisis dan memetakan perkembangan literatur mengenai literasi keuangan syariah. Studi ini menggunakan metode bibliometrik dengan VOSviewer dan Microsoft Excel sebagai alat analisisnya. Terdapt 84 artikel relevan yang berhasil dikumpulkan melalui database scopus yang diperoleh menggunakan kata kunci “Literasi keuangan syariah” dengan rentang waktu 13 tahun, 2011 hingga 2023. Data dianalisis menggunakan metode deskriptif kuantitatif dengan analisis bibliometrik. Hasil studi menunjukkan bahwa perkembangan penelitian mengalami kenaikan selama 13 tahun terakhir. puncak publikasi terjadi pada tahun 2023. Terdapat 79 penulis, 52 jurnal, dan 15 negara yang berpartisipasi dalam studi literasi keuangan syariah. Asia menjadi benua yang paling banyak melakukan penerbitan dan memperoleh kutipan dengan 9 negara. Subjek literasi keuangan syariah merupakan subjek yang paling banyak digunakan dalam penelitian ini. Kata kunci: Literasi Keuangan Syariah, Scopus, VOSviewer, Analisis Bibliometri