Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah
Get PDFThis study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102
Behavioral Intentions Of Bank Customers
No full textThe understanding of the people of the Bengkalis Island especially towards sharia banking services is still low. The purpose of this study was to analyze the factors that influence bank customers' switching behavior intentions. This research method uses a quantitative approach and data collection using a questionnaire given to 150 bank customers taken by non-probability sampling and analyzed using SPSS version 16. The results of hypothesis testing indicate that attitudes, subjective norms, perceptions of behavioral control, and ease of the system and the procedure has a positive and significant effect on the intention to switch bank customers, while the social influence and the influence of the image of the bank does not affect the intention to switch bank customers. This research is relevant for management to design service products that make it easy for users to increase user intentions to transact on Islamic banks
Fenomenologi Ramadanomic Di Negeri Junjungan Bengkalis
Get PDFAllah SWT. tidak hanya memberi tugas kepada manusia sebagai khalifah di muka bumi melainkan juga melengkapi kebutuhan manusia itu sendiri dalam bentuk limpahan rezeki. Kesempurnaan nikmat itu telah Allah SWT. gariskan sebelum Rasulullah SAW. wafat, itu lah wahyu terakhir. Kesempurnaan nikmat itu begitu melimpah turun di bulan suci Ramadhan. Geliat ekonomi sangat jelas terlihat bahkan sebelum bulan suci itu tiba. Dialah Ar-Rahman Ar-Rahim dan Khairur Raziqin yang mencurahkan rezeki-Nya kepada bumi pertiwi dan khususnya Negeri Junjungan Bengkalis. Fenomena ekonomi di bulan suci itu pada akhirnya dikenal dengan istilah Ramadanomic yang menjadi kajian kali ini. Dengan menggunakan metode analisis deskriptif, kajian sederhana ini diharapkan memberi pencerahan meskipun hanya seperti “setetes embun pagi”
Manajemen Risiko Reputasi Dalam Pasar Modal Syariah
Get PDFThe application of sharia principles in the capital market certainly comes from the Qur'an and the Hadith of the Prophet Muhammad. Both of these sources made the scholars interpret later called the science of jurisprudence. One of the discussions in the science of jurisprudence is a discussion about muamalah, namely the relationship between human beings related to commerce. Based on that Islamic capital market activities are developed on the basis of muamalah fiqh. There are muamalah fiqh rules which state that basically, all forms of muamalah are permissible unless there is an argument which forbids it. This concept is the principle of the Sharia Capital Market in Indonesia. The development of the Sharia Capital Market reached a new milestone with the enactment of Law Number 19 of 2008 concerning Government Sharia Securities on May 7, 2008. This law is needed as a legal basis for the issuance of state sharia securities or state Sukuk. On August 26, 2008, for the first time, the Government of Indonesia issued the State Sharia Securities series IFR0001 and IFR0002
Menumbuhkembangkan Lembaga Keuangan Mikro Syari’ah (Baitul Maal wa Tamwil) di Pulau Bengkalis
Get PDFThe emergence of sharia accounting and the prohibition of transactions that contain elements of usury is an order from Allah contained in the Qur'an and Hadith. These commands and prohibitions certainly contain benefits for mankind on earth, especially in muamalah activities. This study discusses the role of Baitul Maal wa Tamwil and how to grow and develop Baitul Maal wa Tamwil on Bengkalis Island through qualitative studies. The majority Muslim community and upholds Islamic spiritual values become the main capital to develop Baitul Maal wa Tamwil on Bengkalis Island. This condition, of course, is driven by the existence of Islamic economic colleges which produce qualified human resources in the field of accounting and Islamic economics. So that the benefits of Islamiyah can preserve human life on earth, namely preserving religion, preserving souls, preserving reason, preserving offspring and protecting property
Market Share Islamic Banking In Indonesia
Get PDFAt the end of 2016, the Islamic banking market share stood at 356.5 trillion Indonesian rupiahs ($26.7 billion), equivalent to 5.03 per cent of the total banking sector’s assets. Islamic banking assets have risen faster year-on-year compared to conventional banking, registering a growth of 8.8 per cent in 2015 and 20.3 per cent in 2016. The performance of the Islamic banking industry in Indonesia has yet to satisfy the public’s expectations. Although with a market of more than 200 million Muslims, Islamic banks in Indonesia still face difficulties luring more customers and increasing their assets. For three consecutive years, the market share of the sharia banks in the country stood still at less than 5 per cent. According to the Global Advisors Islamic Finance Outlook Report for 2016, no Indonesian Islamic banks were ranked in the top five largest banks based on assets in Southeast Asia. This is an alarming situation for the industry and regulators. Thus, it evokes a question: Is the market becoming saturated for Islamic finance? This study aims to determine the factors that affect the market share of Islamic banks in Indonesia. With a focus on four main items, Islamic banking regulations, Islamic banking inclusion and literacy are still low from conventional banks, Islamic banking still does not have sufficient capital and the number and quality of Human Resources (HR) that are inadequate. This study uses an analytical descriptive study is to describe and analyzed data obtained based on primary and secondary data. While the method used is normative and focused on the study of literature, which is then analyzed qualitatively juridical
Faktor-Faktor Yang Mempengaruhi Keberhasilan Usaha Pedagang Pasar Sukaramai Di Kecamatan Bengkalis
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh modal, jumlah tenaga kerja, tingkat pendidikan, pengalaman, lama jam kerja, usia para pedagang pasar terhadap tingkat keberhasilan usaha para pedagang di pasar Sukaramai kecamatan Bengkalis. Penelitian ini merupakan penelitian inferensial dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan simple random sampling jumlah yang digunakan sebagai sampel sebanyak 47 orang pemilik toko (kios). Teknik pengumpulan data primer menggunakan kuesioner, wawancara serta observasi lapangan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa terdapat pengaruh positif modal terhadap pendapatan pedagang di pasar Sukaramai Bengkalis yang ditunjukan dengan nilai koefisien standar regresi sebesar 0,673. Terdapat pengaruh tenaga kerja dengan nilai koefisien standar regresi sebesar 0,295, tidak terdapat pengaruh pendidikan (dummy variable) dan lama usaha (pengalaman) terhadap peningkatan pendapatan (keberhasilan usaha), terdapat pengaruh positif lama jam kerja dengan nilai koefisien standar regresi sebesar 0,229, dan tidak terdapat pengaruh usia terhadap keberhasilan para pedagang di pasar Sukaramai kecamatan Bengkalis. Sedangkan secara simultan yakni pengaruh modal, jumlah tenaga kerja, tingkat pendidikan, pengalaman, lama jam kerja, usia terhadap tingkat keberhasilan pedagang di pasar Sukaramai kecamatan Bengkalis sebesar 94,8% sedangkan sisanya sebesar 5,2% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini
E-Commerce Di Era Industri 4.0 Dan Society 5.0
Get PDFThis paper discusses e-commerce, industry 4.0 and society 5.0 which includes definitions, history, framework and dimensions of technology. From this scope, a comparison was made between industry 4.0 and society 5.0 and a discussion on the alignment and impact of industry 4.0 and society 5.0 on e-commerce. After a deeper comparison and discussion, it can be concluded that technology society 5.0 is a continuation of industry technology 4.0. Then there is technology alignment between e-commerce with the era of industrial 4.0 and society 5.0, where e-commerce technology follows and adapts its technology to each of those eras. The era of industrial 4.0 and society 5.0 had many positive impacts on the development and progress of e-commerce
Pengaruh Pertumbuhan Perusahaan, Saldo Laba, Dan Aliran Kas Operasi Terhadap Peringkat Obligasi Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia
Get PDFTujuan Penelitian untuk menganalisis Pengaruh Pertumbuhan Perusahaan, Saldo Laba, Dan Aliran Kas Operasi Terhadap Peringkat ObigasipadaPerusahaan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2009-2013. Populasi dari penelitian ini adalah seluruh perusahaan Real Estate yang terdaftar di bursa efek Indonesia. Sampel diambil dari perusahaan yang terdaftar di bursa efek Indonesia untuk periode 2009-2013. Perusahaan yang memenuhi Kreteria dan dijadikan sampel sebanyak 8 Perusahaan. Analisis penelitian yangdigunakan adalah menggunakan persamaan Regresi Logistik dengan Bantuan Software SPSS (statistical Produt and Service Solution). Berdasarkan Hasil Penelitian dengan Uji Regresi Logistik secara Parsial terdapat Pengaruh yang signifikan antara Aliran Kas Operasi Terhadap Peringkat Obligasi pada perusahaan Real Estate. Berdasarkan Hasil pengolahan data diperoleh nilai koefisien determinasi (R2) sebesar 0,508. Hal ini menunjukan bahwa pertumbuhan perusahaan, Saldo Laba, dan Aliran Kas Operasi secara Simultan memberikan Pengaruh sebesar 50,8% terhadap Pertubuhan Perusahaan
Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal
Get PDFAccounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective