Jurnal Fakultas Ekonomi dan Bisnis Islam - Universitas Islam Negeri Imam Bonjol Padang
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INTELLECTUAL CAPITAL DAN KINERJA SOSIAL PERBANKAN SYARIAH DI INDONESIA: SEBUAH KAJIAN KONSEP DAN EMPIRIS
Full text linkThe study aims to examine the influence of intellectual capital to social performance of Islamic banks. The study assumes there is an intervening role of financial performance on the relation between intellectual capital and social performance of Islamic banks. The VAIC (valued added intellectual capital) is used to measure the intellectual capital. While social capital of Islamic banks comprises four main aspects which are contribution economic development, society, stakeholders, and human development & research. The financial performance is represented by ROA and ROE. The study finds that intellectual capital of Islamic banks has an increasing performance during the period of the study where human capital is the main backbone. Otherwise, social performances of Islamic banks are relatively fluctuated and tend to remain stable during the period. The statistical test shows that intellectual capital has no significant impact on social performance of Islamic banks. However intellectual capital positively and significantly influences financial performance of Islamic banks
TINJAUAN ETIKA BISNIS ISLAM DALAM PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY
Full text linkThe research objective is to look at business ethics in Islam in the management of Corporate Social Responsibility at PT. Gersindo Minang Plantation. The subject of this research is the sustanability development of the CSR department at PT. Gersindo Minang Planatation and the people who feel the CSR activities. This research is a type of field research. Data collection uses observation, interview, and documentation methods. Data analysis was carried out in a qualitative descriptive manner. The validity of the data using triangulation techniques. The results showed that CSR management at PT. Gersindo Minang Plantation in general, is engaged in education, environment, health and social affairs. There are two types of programs, namely the Patronage and Community Development Program. In terms of Islamic business ethics, of the five axioms that include unity, equilibrium, free will, benevolence and responsibility there is one axiom that is not reflected in the program namely responsibility
PENGARUH PERSEPSI SERTIFIKASI HALAL, KUALITAS PRODUK, DAN HARGA TERHADAP PERSEPSI PENINGKATAN PENJUALAN
Full text linkThis study aimed to find out about the effect of halal certificate, product quality, and price on sales increase in Aqiqah Catering Nurul Hayat Yogyakarta.This was a field research which used quantitative approach. The population was all the consumers and producers of Aqiqah Catering Nurul Hayat Yogyakarta. The sample was selected using sample random sampling with a total of 150 respondents. The method used in this study was quantitative with multiple linear regressions. The findings showed that the variables of halal certificate, product quality, and price have a significant effect on sales increase. This is evident from the Fcount of 8.151 > Ftable of 2.67 with a significance of 0.000 (> 0.05). Therefore, H0 was rejected and H1 was accepted, meaning that there is a simultaneous effect of the variables of halal certificate, product quality, and price have a significant effect on sales increase in Aqiqah Catering Nurul Hayat Yogyakarta. In addition, the variables of halal certificate, product quality, and price have a significant effect on sales increase of 12.6%, evident from the R2 of 0.126, while the remaining 87.4% is affected by other variables not discussed in this model
FACTORS INFLUENCING ZAKAT PAYERS’ PREFERENCE IN DISCHARGING ZAKAT OBLIGATIONS: AN EXPLORATIVE STUDY
Full text linkThis research aims to explore factors influencing zakat payers’ preference in discharging their zakat obligations (i.e. paying zakat through authorized zakat institutions or giving it directly to recipients). This research was inspired by one of findings of our research on the effectiveness of zakat community development (ZCD) in Tanah Datar District. More clearly, ineffectiveness of the ZCD program undertaken was due to among others insufficient funding. This result indicates that local BAZNAS as the authorized zakat institution operated locally has not been able yet to optimize collection of zakat funds from zakat payers. This research is explorative in nature and therefore adopts a qualitative research approach. Data was collected at the end of October 2018, using Focus Group Discussion (FGD) with participants were two groups of postgraduate students majoring in Sharia Accounting and Sharia Banking at the State Islamic Institute Batusangkar. This research concludes that zakat payers’ preference in discharging their zakat obligations is influenced by factors such as zakat awareness, tradition, trust and level of income. This is the first research undertaken to explore the behavior of zakat payers in Indonesia. The result theoretical framework proposed in this study can be empirically tested in a larger population by the future research
FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KERJA KARYAWAN PADA BANK DANAMON SIMPAN PINJAM
Full text linkThe theme of the article is "economy based on the principles of Islam". The purpose of this study to determine factors that affect the productivity of employees at Bank Danamon Simpan Pinjam Unit Ps. Duri City. The sample in this research is all employees at Bank Danamon Simpan Pinjam Unit Ps. Duri City totaling 30 people. Sampling was conducted using a sample saturated. The data analysis is done by using validity, reliability, normality test, heteroscedasticity, multicollinearity test, autocorrelation test, multiple linear regression, R2 test, F test, t test. The tests are conducted to determine the relationship between the independent variables (independent variables) and dependent variable (dependent variable). The final conclusion of the study on the variables training, mental and physical abilities of employees, the relationship between superiors and subordinates of employee productivity can be seen from Table F value obtained for F (0,05) (26) = 2.975, while F count on the F test is obtained from the data processed by 7.352, meaning F count = 7.352 > 2.975. From the results of the t test that most affect the employees productivity at Bank Danamon Simpan Pinjam Unit Ps. Duri City is the mental and physical abilities of employees with t value 3.060 > 2.05
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN KEAHLIAN AUDIT TERHADAP PROFESIONALISME AUDITOR
Full text linkThis study aims to obtain evidence on the influence of compliance pressure, task complexity, and audit expertise on the auditor's professionalism with the work environment as intervening variable at the State Audit Board of the Republic of Indonesia Riau Islands Representative. This research method is survey method with associative explanation level. The sample in this research is 38 Auditor of State Audit Board Republic of Indonesia Riau Islands Representative. The analytical techniques used are Descriptive Statistics, Classical Assumption Test, and hypothesis test, to test the hypothesis using partial test (t-test), Simultaneous Significant Test (F-test), and Intervening Variable Test. The results of this study indicate that partially known that each variable pressure of obedience, the complexity of the task of audit expertise and work environment has a direct influence on the work environment. There is a direct influence of the variable of pressure of obedience to auditor professionalism through work environment. There is a direct influence of task complexity variables on auditor professionalism through the work environment. There is a direct influence of audit skill variables on auditor professionalism through the work environment
DAMPAK SOCIAL CAPITAL STRONG-TIES VS WEAK-TIES TERHADAP DEFAULT PEMBIAYAAN INDIVIDU
Full text linkLKMS with unique characteristics, in general has the potential to attract risk-averting individuals to access it. This is at least a mechanism of natural selection intervention (ex-ante) in reducing the possibility of adverse selection of customers with the concept of LKMS. However, several studies have also found that various LKMS financing products also provide incentives and disincentives to the trend of stalled installment financing. This study highlights the impact of characteristics such as: risk and religiosity preferences, which may differ from individual beneficiaries of financing in Islamic microfinance institutions (LKMS) against the probability of defaulting their defaults. The study was conducted by taking primary data in the form of samples of 60 customers who received financing from 1 (one) LKMS but consisted of 30 debtors who experienced financing installment defaults and 30 went smoothly. The process of collecting data uses a questionnaire containing questions about basic demographics, in addition to questions aimed at raising Islamic risk and religiosity preferences. In addition, the impact of external environmental characteristics is also estimated by using probit regression. Group-based financing, which is one of the objectives of reducing adverse selection, can have the opposite effect. Ineffective group roles for various reasons, contagion can be a trigger for moral hazard for other group members. The study found that in addition to religiosity, as an internal factor, the effectiveness of financing groups as a timely external factor of timely payment compliance also plays an important role
FAKTOR-FAKTOR YANG MEMPENGARUHI MASYARAKAT NON MUSLIM MENABUNG DI PT. BANK SYARIAH MANDIRI
Full text linkThe theme of the article is a business based on the principles of Islamic economics. The purpose of this study is to determine the factors that influence non-Muslim society to save in sharia bank. The population in this study is non-muslin customers in Bank Syariah Mandiri Cabang Duri is 3,579 people. And the sample amounted to 97 people by using sampling technique that is random sampling. Data analysis was performed by using reliability test, multiple linear regression, R2 test, F test and t test. The test is conducted in order to determine the factors that influence non-Muslim community to save in sharia bank. Based on the result of research that competence with value adjusted R square can be 0,502, meaning factor of facility, promotion and product contributed 50,2% to non customer's decision, facility and product have positive effect while promotion has negative effect. Based on significant level of promotion and product have significant effect but facility not significant to decision of non Muslim customer to save in sharia bank. In the simultaneous test (Test F) that the variables X significantly affect the variable Y with a significance level of 0.000. The conclusion from the research that this research hypothesis can be accepted truth
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL DI BURSA EFEK INDONESIA
Full text linkThe purpose of this study is to analyze the financial performance of sharia banking with conventional banking. The type of research is quantitative research. The type of data used is secondary data, ie annual report period 2011-2016. The research variables are financial ratios which consist of Capital Adequacy Ratio, Non Performing Loan, Return on Asset, Operational Revenue Operating Expense, and Loan to Deposit Ratio. The analysis technique used is Paired sample t-test. The results of this study show: 1) There are significant differences in financial performance between sharia banking and conventional banking, 2) In terms of profitability (ROA) and liquidity (LDR) financial performance of sharia banks is better than conventional banking, 3) There are several ratios sharia banking is lower than conventional banking, namely the capital ratio (CAR), asset quality (NPL) ratio, and efficiency ratio (BOPO)
KONSEP APLIKATIF FIQH MUAMALAH TERHADAP PELAKSANAAN UPAH DI DESA PRAMBATAN KECAMATAN ABAB KABUPATEN PALI
Full text linkThis study explores the model of wage implementation and review of Muqalah Fiqh on the implementation of wages in Prambat Village, Abab District, Pali Regency from January 2017 to February 2017. This type of data is descriptive qualitative research. Data sources are primary and secondary. Data collection through Observation and Interview to respondents who conduct wage implementation and people employed in. Participants were interviewed by garden owners, who held wages, Village Heads, workers in wages of 3 people. Processing and analyzing data with qualitative descriptive analysis. The results showed that the implementation of daily wages in the Prambat village did not conflict with Islamic law but there was a lack of clarity regarding the amount of wages and the time to pay wages. Parties who feel disadvantaged are workers. Implementation of daily wages in the form of ijarah and allowed in muamalah fiqh but there is one condition or pillar that is not fulfilled such as wages in implementing daily wages that are unclear how much and the time of payment and in muamalah must be clear, both wage amount and payment time. The solution, the qabul agreement between the two and the agreement on what matters relating to the transaction will be carried out. The results of observations and interviews indicate that the payment of wages has not been determined by the owner of the garden, both from the price of payment and the time of payment the agreement is unclear