Jurnal Fakultas Ekonomi dan Bisnis Islam - Universitas Islam Negeri Imam Bonjol Padang
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PENGUKURAN KINERJA PERBANKAN SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INDEKS MAQASHID SYARIAH
Full text linkThis study aims to analyze Islamic banking financial performance in Indonesia using the Maqasid Syariah Index method. A behavioral operationalization approach method is used to determine the maqasid sharia index performance indicators on Islamic banks which are then used for testing on samples from the Bank Nagari Sharia Business Unit. Banks are evaluated and at three levels based on their rank: 1) performance ratio, 2) performance indicators and 3) overall Maqasid Index. For the measurement of the Maqasid Islamic index this study uses a quantitative method The Simple Additive Weighting or weighted sum method. The results of the study indicate that Islamic banks have a performance of 11.52%
PELAKSANAAN ZAKAT PERTANIAN (STUDI KASUS PETANI BAWANG DI NAGARI KAMPUNG BATU DALAM KECAMATAN DANAU KEMBAR KABUPATEN SOLOK)
Full text linkThis paper discusses the implementation of agricultural zakat in "Nagari Kampung Batu Dalam, Kecamatan Danau Kembar, Kabupaten Solok" and what are the constraints faced by the community in the implementation of agricultural zakat. The type of research is field research. It is concluded that the implementation of zakat onion farming is done by farmers at every harvest time, two to three times of harvest and the month of Ramadan. The amount of zakat disbursed partially calculates the operational costs and partly focus on the amount of crops obtained. Zakat is distributed in the form of money and goods and onions are given to workers who are deemed entitled to receive zakat, kinsman relatives, orphans and zakat are also channeled to the mosque or local mushalla. Some people still equate agricultural zakat with alms or infak. While the constraints faced by the community in implementing agricultural zakat is the level of public awareness is still low, it is influenced by the lack of understanding of society about agricultural zakat and education is still low, the distribution of zakat that has not been right target and the absence of institutions that collect and distribute zakat
PENGARUH TINGKAT KESEHATAN BANK SYARIAH DAN MAQASYID SYARIAH INDEKS TERHADAP PERTUMBUHAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING
Full text linkThe purpose of this study is to see the effect of bank health, Sharia Maqasyid Index on the profit growth of Islamic banks in Indonesia in 2011 - 2017 with Good Corporate Governance as a moderating variable. By using secondary data from Islamic bank financial statements and good corporate governance reports from 2011-2018. Analysis tools use Moderated Regression Analysis (MRA). Based on the results of the study that the NPF variable has an insignificant effect on earnings growth. The results showed that the FDR variable had an insignificant effect on earnings growth. Thus this study rejects the second hypothesis which states that FDR has a significant effect on earnings growth. This is evidenced by the results of hypothesis testing with a probability value greater than 5% significance value (0.578> 0.05). ROA variable has a significant effect on profit growth. Thus this study accepts the third hypothesis which states that ROA has a significant effect on profit growth. This is evidenced by the results of hypothesis testing with a probability value smaller than the 5% significance value (0.000 0.05, which is 0.360. Regression coefficients for Shariah Maqasyid Index (MSI) are 6,422 and positive sign, which means if the MSI variable experiences a 1% increase, then profit growth will increase by 6,422. Coefficient is positive means that there is a positive relationship between MSI and profit growth, the higher the MSI ratio conducted by the company, the higher the company's profit growth
MENGUKUR KINERJA PENGELOLAAN ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS)
Full text linkZakat is one of the Five Pillars of Islam that must fulfilled by all Moslems. The potential of zakat in 2015 was 280 trillion rupiah, but the actual of zakat collected in 2015 were only about 4 trillion rupiah or about 1.4 percent of its potential. This shows that the performance of zakat, both in term of collecting or distributing, were not optimal. The purpose of this research is to evaluate the performance of government and society in managing zakat, the performance of zakat institution, and the effect of zakat towards the welfare of those who have right to receive zakat in Yogyakarta. This research is conducted by using survey method through an interview using questionnaire. The sample is chosen by using purposive sampling technique. The analysis is done by using Indeks Zakat Nasional using Mixed Methods. The result shows that the performance of zakat management in Yogyakarta is quite good with the index value of 0.4338
PEMBIAYAAN PERMODALAN IDEAL DALAM MENGATASI PRAKTIK RENTENIR
Full text linkThe purpose of this study is to examine small Islamic financial institutions in assisting traders in traditional markets of loan shark practices. This research uses descriptive explorative approach. The object of research is traditional traders in Aceh. The conclusions of the study are: 1) Islamic Micro Finance Baitul Qiradh Baiturrahman is easy to provide capital financing and overcome the practice of loan shark. 2) Working capital is channeled using a system of cooperation, where the trader is obliged to return the principal and profit share of the profit. 3) Uncomplicated organizational structure and management pattern will make Islamic Micro Finance BQ Baiturrahman easy to realize. 4) The existence of Islamic Micro Finance BQ Baiturrahman can be an example for other sharia micro finance institutions in strategy management, so that sharia micro finance institution can be the main choice for micro business actors
PENGARUH TINGKAT SUKU BUNGA, KURS DAN INFLASI TERHADAP JAKARTA ISLAMIC INDEX (JII)
Full text linkThis study aims to analyze: 1) the influence of interest rate on Jakarta Islamic Index (JII), 2) the influence of exchange rate on Jakarta Islamic Index (JII), 3) the influence of inflation on Jakarta Islamic Index (JII). This research includes causative descriptive research. The population in this research is companies listed in Jakarta Islamic Index (JII). Determination of number of sample by using total sampling. Data source is secondary data. Data were collected by browsing financial statement and data analysis using EVIEWS 8.0. Determined of number sampling by total sampling. The result of this study indicate: 1) the interest rate have significant effect on Jakarta Islamic Index (JII), 2) the exchange rate have significant effect on Jakarta Islamic Index 3) the inflation have significant effect on Jakarta Islamic Index
ANALISIS FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI
Full text linkThis research aims to discover the effect of 1) Return on Assets (ROA) to stock price 2) Return on Equity (ROE) to stock price 3) Debt to Equity Ratio (DER) to stock price 4) Earning Per Share (EPS) to stock price 5) Price Earning Ratio (PER) to stock price 6) Book Value Per Share to stock price 7) Return on Investment to stock price 8) Price to book value (PBV) to stock price. The research population is sharia consumption sector listed in Indonesia Stock Exchange (IDX). Samples are drawn by purposive sampling method. The total sample in this research is 29 companies. The data sourced is secondary data. Data analysis technique using multiple regressions. The results showed 1) Return on Assets (ROA) have a significant effect on stock prices 2) Return on Equity (ROE) has a significant effect on stock prices 3) Debt to Equity (DER) has no significant effect on stock prices 4) Earning per Share (EPS) has a significant effect on stock prices 5) Price Earning Ratio (PER) has a significant effect on stock prices 6) Book Value Per Share (BVS) has no significant effect on stock price 7) Return on Investment (ROI) has no significant effect on stock prices 8) Price to Book Value (PBV) has a significant effect on stock prices
PROSPEK DESTINASI WISATA HALAL BERBASIS OVOP (ONE VILLAGE ONE PRODUCT)
Full text linkIndonesia is a rich and beautiful country to natural tourism destinations, one of which is the area of West Sumatra. West Sumatra belongs to the four categories of "Kompetisi Pariwisata Halal Nasional". West Sumatra has tremendous potential for the development of halal tourism sector, which will affect the economic growth of the community. The purpose of this paper is to know the prospects of halal tourism destinations in West Sumatra. The study is at Pagaruyung Palace. Review the concept of one village, one product. In this concept each region has and develops its own uniqueness that is not owned by other regions. With this difference will later add tourists who come. Through this concept in the future can create an independent society. West Sumatra can be used as a model or example for other areas in the management and development of halal tourism
IMPLEMENTASI LITERASI KEUANGAN SYARIAH PADA ALOKASI DANA ZISWAF MASYARAKAT
Full text linkOne pattern of welfare equality can be done through the distribution of wealth that allocated from the assets of individuals who have adequate economic ability through the distribution of Zakat, Infaq, Shadaqah and Endowments (ZISWAF). Islamic financial literacy in this study measures the level of knowledge, abilities and attitudes of individuals in their decision to allocate funds to the ZISWAF. This research is limited to people who allocate their ZISWAF funds through the Dompet Dhuafa Amil Zakat Institution and LAZ Al-Azhar. The method used is descriptive with a quantitative approach. Data collection done by using questionnaires, interviews and observations and indepth interviews. The results of this study indicate that there is an influence of Islamic financial literacy on the allocation of public funds to Ziswaf
PENGARUH TABUNGAN DAN DEPOSITO MUDHARABAH TERHADAP SISA HASIL USAHA KOPERASI PEGAWAI NEGERI SYARIAH
Full text linkThe purpose of this research was to analyze the effect of hajj saving, qurban saving, wadiah saving and mudharabah deposit simultaneously and partially towards net income (SHU) of sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar. The type of this research was a field research through quantitative method with the secondary data used are the financial statements of the year 2015-2016. The result of this research provides the effect of deposit, qurban saving, wadiah saving and hajj saving simultaneously towards net income (SHU) is 62.7 % while the remaining 37.3% is influenced by other factors that not examined in this research. Partially, merely hajj saving that has positive and significant effect towards net income (SHU). While, qurban saving, wadiah saving and mudharabah deposit have no positive and significant effect towards net income (SHU)