Jurnal Ilmiah Ekonomi Islam
Not a member yet
1823 research outputs found
Sort by
Penerapan Akuntansi Syariah pada Perbankan di Indonesia dan Malaysia atas Transaksi Mudharabah
Get PDFThis paper discusses the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. Mudharabah is one of the flagship products in the Islamic banking industry in both countries. Proper implementation of accounting for mudharabah transactions is crucial to maintain transparency, accountability, and compliance with sharia principles.
This study aims to analyze the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. The research method used is a literature study by collecting data from various sources such as regulations, accounting standards, and related literature.
The results show that there are similarities and differences in the application of sharia accounting on mudharabah transactions between Indonesia and Malaysia. The similarities include the recognition, measurement, and presentation of mudharabah transactions which are guided by the respective country's sharia accounting standards. The differences lie in the regulations, implementation practices, and disclosure of information related to mudharabah transactions in the financial statements
Faktor-faktor Loyalitas Generasi Z terhadap Mobile Banking yang dilengkapi Kecerdasan Buatan : Bank Syariah di Indonesia
No full textAbstract
Islamic banks must be able to compete in the digital era along with technological advances in the financial industry. Islamic banks that are relatively new are often considered less popular and less experienced, hence they must take note of the growth and expansion of customer loyalty, especially in mobile banking services equipped with assistive intelligence (AI) to achieve competitive advantage. The aim of this research was to identify the elements that motivate Generation Z’s allegiance to AI-powered Islamic mobile banking. Generation Z residents of Surakarta made up the study’s population. Sampling used purposive sampling with 100 respondents. The approach used was quantitative and analyzed using IMB SPSS version 2023. The results of the study showed that service quality, trust, and satisfaction were determining factors for the loyalty of generation Z to Islamic mobile banking equipped with artificial intelligence (AI). Meanwhile, customer loyalty to Islamic mobile banking among Generation Z was not significantly impacted by religiosity. With this study, it is hoped that Islamic banks can increase customer loyalty by developing the determining factors for customer loyalty.
Keywords : Customer loyalty, service quality, trust, satisfaction, religiosit
Identifying factors that influence the use of information system applications: Study at BAZNAS throughout East Kalimantan
No full textSIMBA is a web-based application that is currently being updated with technological advances that have been adjusted to the needs of Amil Zakat institutions nationally. SIMBA can present financial statements that comply with Zakat accounting standards (PSAK 109). However, SIMBA has yet to be used optimally to present financial statements. This study aims to analyse the factors that influence users to use SIMBA. The research was conducted at BAZNAS in East Kalimantan using TAM, which was extended with the SEM-PLS equation model with the SmartPLS v.4 programme. Data was taken from as many as 48 respondents through questionnaires distributed online. This research wants to emphasize the importance of the habit and system quality factors. Although the habit factor is individual in nature, organizations can still intervene, for example through training and improving the quality of human resources to be able to implement the application. Meanwhile, System Quality is because the SIMBA system is basically Top Down, so BAZNAS cannot do anything and only accepts it
Analisis Perilaku Konsumsi Mahasiswi Dalam Membeli Produk Skincare Perspektif Teori Konsumsi Islam Monzer Khaf (Studi Kasus Pada Mahasiswi Perbankan Syariah STAI Al-Ishlahiyah Binjai)
Get PDFObserving today's phenomenon, skincare products have become an option for many women to look beautiful when caring for their skin. Likewise with STAI Al-Islahiyah Binjai Sharia Banking students. Some people buy it because they need it, some because they want it. The purpose of this article is to examine female students' consumptive behavior towards skincare products and female students' consumptive behavior towards skincare products from the perspective of Monzer Khaf's Islamic consumption theory. This study includes field research with a qualitative descriptive method approach. The data in this research was collected through observation techniques, interviews and documentation studies. Data was analyzed through data reduction, data presentation, and data verification. The study findings show that the consumption behavior of female students in consuming skincare products is more based on pure lust and desires accompanied by too high expectations for skincare products, thus stimulating them to change various brands excessively and causing wastage and waste. The consumption behavior of female students from Monzer Khaf's Islamic consumption perspective is not yet fully appropriate and implemented
Model Penghimpunan Dana Zakat Infak Sedekah Yang Efektif Dan Efisien Di Era Digital
Get PDFBaitul Maal Hidayatullah (BMH) is an institution that received permission to manage zakat infaq, alms, and humanitarian funds. In its management, BMH Kaltim Representatives are managed by appointed amil without special criteria. This study aims to analyze effective and efficient collection models in the digital era. Research is expected to provide knowledge about effective and efficient collection models in the digital era. This research is qualitative descriptive research with data analysis using NVIVO 12 PLUS. Based on the results of field findings, it is known that the collection model in BMH is a variety of models, this adjusts to the choice of people who pay infaq zakat and alms through BMH. Effective and efficient in the digital era in BMH can be seen from the acquisition of BMH which has increased with the lack of operations spent to achieve it
Mengonsep Sintesis Sains Dan Al-Qur’an (SSQ) Sebagai Teknik Pengintegrasian Ilmu Ekonomi Melalui Pendekatan Maqashid Syariah (Studi Analisis Konten)
Get PDFThis research aims to conceptualize the synthesis of science and the Koran as a strategy to integrate economics with the Koran. The research method uses content analysis on the research objects of Management Accounting books and synthetic thinking books. The results of this research show that 1) The synthesis of science and the Qur'an is carried out by combining economic messages contained in management accounting books with economic sentences in the Qur'an. Like the science of ushul fiqh which uses sentence fragments in verses of the Koran as a basis for study in determining Islamic economic law. 2) the Management Accounting book by Mulyadi contains elements of maqasid sharia in the form of reason and assets which are characterized by the presence of concrete sentences in the form of thoughts (reason) and the use of numbers
Dampak Fenomena E-Commerce Pada Tingkat Penjualan Di Pasar Tradisional Ditinjau Dari Psikologi Dan Ekonomi Islam
Get PDFSales in traditional markets with the presence of e-commerce has caused a decrease in the number of consumer visitors in traditional markets which has resulted in sales levels decreasing. This is because there is sales competition that occurs on e-commerce platforms which offer very large discount promotions to consumers, thus having a huge impact on traders in traditional markets. The decreasing value of products or goods on e-commerce platforms makes traditional markets less attractive for consumers to visit. The author's aim in carrying out this research is to develop insight according to the topic discussed, namely, to determine the psychological impact experienced by traders in traditional markets on the e-commerce phenomenon and to find out the principles of Islamic economics that can be applied in the context of the e-commerce phenomenon at the sales level. The research method used is descriptive qualitative using field research and this research uses the fishbone method to analyze data. The research results show that traders in traditional markets lack psychological well-being and traders in traditional markets have a high level of religiosity, and in general, electronic trading does not conflict with Islamic law
Kajian Mendalam Analisis Infak Produktif: Pendekatan Strategis Mewujudkan Maqasid Syariah
Get PDFAbstract
Islam encourages social care through Zakat, Infaq and Shadaqah (ZIS). ZIS funds that are managed productively can create jobs, improve the economy and distribute welfare. Islam opposes hoarding wealth and prioritizes healthy economic circulation. Productive financial management, such as providing working capital, supporting MSMEs, and fulfilling sharia maqashid, can improve welfare. Managing ZIS evenly and stimulating independence leads to a more even distribution of income. Islam emphasizes the positive contribution of Islamic-based institutions to fulfilling basic needs.
Keywords : ZIS, Economic Productivity, Maqashid Syariah, Welfare, Infa
Analysis of Optimizing MSME Profits Through Financial Management Competence in Tarakan City
Get PDFPurpose his research aims to measure the extent of financial management competence possessed by MSME players, including Education and Training, Legal Compliance, Partnerships, and Networks, as well as the Application of Digital Technology in optimizing their profits. Methodology The research method used by researchers is quantitative. This research was conducted on 100 MSMEs in Tarakan City. Data collection was carried out using a structured questionnaire. The sampling technique used in this research was simple random sampling. The data analysis technique uses multiple linear regression analysis using the SmartPLS program. Findings The analysis results show that education and training have a significant positive impact on optimizing MSME profits. Apart from that, Legal Compliance also has a significant positive impact on optimizing MSME profits. Networking has a significant positive impact on optimizing MSME profits. Digitalization positively optimizes MSME profits, although the impact may not be as strong as other variables. Originality The development of MSMEs in Tarakan City was followed by various problems, including not yet optimal financial management, which resulted in the difficulty of achieving optimal profit. Financial management is a problem in MSMEs because MSME owners often ignore the importance of recording financial reports. Thus, financial management is essential to apply to MSMEs
Fraud Pada PT BTPN Syariah di Indonesia
Get PDF.BTPN syariah business in Indonesia is a business that offers promises for the protection of the insured as outlined in the Banking. In this study, it aims to determine the cause of fraud or the inability of PT BTPN Syariah to pay and regulate the running of the company as agreed in the banking policy. This research method is qualitative research using a literature review in the form of data or information obtained by the author by looking at the case study of BTPN Syariah fraut who has experienced fraud. The results of this study show that insurance companies that experience fraud or failure to keep promises according to the agreements made by PT BTPN Syariah to officers, company employees and customers listed in PT BTPN Syariah fraut regulations are caused by the lack of government supervision of PT Btpn Syariah companies, and the absence of good ethics from the management of PT BTPN Syariah companies, especially the owners of the company itself