Jurnal Ilmiah Ekonomi Islam
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Dampak Evolusi Perlindungan Sosial Terhadap Kesejahteraan Sosial Dalam Perspektif Ekonomi Islam
Get PDFSocial protection is an important element and concept that reflects economic and social changes for the welfare of society. Social protection is defined as a program that prevents individuals from traveling in poverty. This social protection program will seek to provide protection and a sense of security to the community in order to achieve prosperity. Along with the efforts of Muslims to apply their religious teachings, there has been a study of welfare in the economy based on Islamic law. This research exists because Indonesia is still facing problems regarding welfare, where the state that should contribute to the welfare of its people is still far from expectations. Therefore, the purpose of this study is to see how the impact of changes in social protection promoted by the government on the social welfare of the community. This research uses a qualitative library research method with a normative approach. The results of this study are the change from social protection arises because the government wants to optimize the welfare of the community with various efforts, one of which is social services in the form of social security and social assistance which is expected to have an impact on the prosperity of life and the economy of the Indonesian people. Meanwhile, when viewed from the perspective of Islamic economics itself, basically economic welfare includes the welfare of individuals, society and the state. These three things will always be related to achieve optimal welfare
Peran Islamic Work Ethic Pada Kinerja Karyawan Dengan Di Moderasi Religiusitas
Get PDFThe Islamic banking industry in the country is showing good growth, but on the other hand, there are several strategic issues that are still hindering the growth of the Islamic banking business, the quality and quantity of human resources is not optimal. Human resources are a central factor in a company and human resources that can compete really help companies achieve their goals so as to produce good performance. This research was conducted with the aim of looking at the important role of Islamic Work Ethic on employee performance and moderated by religiosity whether religiosity can strengthen or weaken the relationship to employee performance. This research includes quantitative research with a moderating approach. The research was conducted at Sharia Bank of Indonesia (BSI) in Bandar Lampung City. The data used is primary data obtained from employees of Islamic banks using questionnaires sent via the Google form application. The sampling technique used is random sampling. Data analysis using SmartPLS 3.0. The results of the study show that Islamic Work Ethic has an influence on employee performance. Religiosity strengthens the influence of Islamic Work Ethic on employee performance
Daya Tahan Unit Usaha Syariah di Indonesia Sebelum dan Selama Pandemi Covid-19
Get PDFPenelitian ini bertujuan untuk memperlihatkan daya tahan kinerja keuangan Unit Usaha Syariah di Indonesia yang dilihat dari perbandingan tingkat profitabilitas dan likuiditas sebelum dan selama pandemi covid-19. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis paired sample t-test untuk menunjukkan perbandingan profitabilitas dan likuiditas sehingga terlihat ada atau tidak perbedaannya dalam kondisi sebelum dan selama pandemi covid-19. Sampel jenuh digunakan dalam penelitian ini karena terdapat 20 Unit Usaha Syariah di Indonesia. Data yang digunakan berupa laporan kinerja keuangan gabungan seluruh Unit Usaha Syariah tahun 2018 – 2021, dengan asumsi untuk tahun 2018 – 2019 merupakan data sebelum terjadinya pandemi, sedangkan tahun 2020 – 2021 merupakan data selama terjadinya pandemi. Hasil penelitian menunjukkan bahwa tingkat profitabilitas Unit Usaha Syariah sebelum dan selama pandemi tidak terjadi perbedaan, hal ini menunjukkan bahwa kemampuan untuk memperoleh laba dalam kondisi pandemi maupun tidak hasil yang diperoleh tidak mengalami perbedaan sehingga memiliki potensi daya tahan terhadap resesi. Sedangkan tingkat likuiditas Unit Usaha Syariah sebelum dan selama pandemi terdapat perbedaan signifikan, dimana tingkat likuiditas sebelum pademi lebih tinggi dibandingkan selama pandemi, hal ini menunjukkan bahwa kondisi pandemi memberikan dampak kurang baik terhadap kemampuan menyediakan asset yang likuid sehingga berpotensi kekurangan likuiditas saat terjadi resesi
Etika Pedagang Sembako Pesepektif Bisnis Islam Di Indonesia
No full textSwordsmen and Muslim-majority business people. But based on the facts, there are still many people who violate ethics in trading. The formulation of the problem is how to understand and how apply Islamic business ethics to staple food traders in the Sinjai central market. This study aims to explain the understanding and application of Islamic business ethics exemplified by the Prophet Muhammad saw., to staple food traders in the Sinjai Central Market. This type of research is field research with qualitative methods that are carried out in the descriptive analysis. The study was carried out in the Sinjai patent, the capital of South Sulawesi Province. The results showed that: the majority of staple food traders in the Sinjai Central Market have understood and applied Islamic business ethics as exemplified by the Prophet Muhammad saw in trading. This can be seen from the indicators of staple food traders about understanding business ethics reaching 19 people or 95% and staple food traders carrying out an attitude of honesty reaching up to 19 people from 20 informants or 95%.
Keywords : Ethics, Islamic Busines
Kinerja PT Bank Pembiayaan Rakyat Syariah (BPRS) Amanah Bangsa Berdasarkan Maqashid Sharia Index (MSI)
Get PDFThe research aims to explain and analyze about PT BPRS Amanah Bangsa performance based on Maqashid Sharia Index. This research used quantitative descriptive approach with secondary data obtained from Sharia Rural Bank financial report that was published by OJK in ojk.go.id website period 2018 – 2020. Data analysis technique that was used in this research is Simpel Additive Weighting method with Multiple Attribute Decision Making approach. The research used three concepts, namely educating individual, establishing justice, and promoting welfare. MSI element that was used in this research, such as education grant, research, training, publicity, fair returns, functional distribution, interest free product, profit ratios, personal income, and investment ratios in real sector. The result of this research showed that PT BPRS Amanah Bangsa hasn’t been maximized because there’re some indicators of MSI hasn’t been implemented by the Sharia Rural Bank. The MSI average value of PT BPRS Amanah Bangsa is 0.0629
Pengaruh Perceived Usefulness, Perceived Easy Of Use, Perceived Risk, Dan Perceived Compatibility Terhadap Proses Keputusan Nasabah Menggunakan Mobile Banking Bank Syariah Indonesia (Studi Kasus Nasabah Bank Syariah Indonesia KCP Medan Marelan)
Get PDFThe purpose of this study was to explain and analyze the influence of perceived usefulness, perceived ease of use, perceived risk and perceived compatibility on customer decision processes using Bank Syariah Indonesia's mobile banking. This study uses quantitative methods and data collection through questionnaires, the population of which is the customer of Bank Syariah Indonesia KCP Medan Marelam, while the sample taken is 65 respondents. The results of the study with the t test showed that the variables perceived usefulness separately did not have a significant effect on customers' decisions to use mobile banking, while the variables perceived ease of use, perceived risk and perceived compatibiliy showed that these variables had a significant effect on customers' decisions to use mobile banking. The results of the F test show that the variables perceived usefulness, perceived ease of use, perceived risk and perceived suitability simultaneously have a significant effect on customers' decisions to use mobile banking. The magnitude of the influence of perceived usefulness, perceived ease of use, perceived risk and perceived suitability of the customer's decision to use mobile banking is 72.8%, while the rest is influenced by other variables
Efisiensi Peraturan Mengenai Wajibnya Spin Off Pada Unit Usaha Syariah di Indonesia Menurut Perspektif Dallil Maslahah Mursalah
Get PDFSpin off on the Sharia Business Unit is a government policy regarding new methods in the world of Islamic banking so that Islamic banks are more independent in carrying out Islamic banking activities in accordance with sharia principles. The presence of the spin off method in the Sharia Business Unit to reorganize the Sharia Business Unit to become an Islamic Commercial Bank has raised debate among experts. The implementation of spin offs in Sharia Business Units can reduce profits because several banks that are not ready to spin off will lose out in competition in the banking world. While the proopinion of the spin off policy is that spin off can increase adherence to sharia principles, improve quality in the form of assets, Third Party Funds (DPK), bank profits, as well as have a positive effect on the efficiency level of sharia banks. Therefore, this study discusses how to review maslahah mursalah in regulations regarding the mandatory spin off of Islamic Business Units. The research conducted by the author is an Islamic normative study with the maslahah mursalah approach. The technique of collecting data in this study was library research, namely using document study techniques and literature studies. The results of this study are the regulations regarding the mandatory Spin off in which Sharia Business Units must be implemented on the basis of maslahah mursalah because they are in accordance with the principles contained in maslahah mursalah.cetak miring)
Relevansi Kebijakan Fiskal Umar bin Khattab dengan APBN Indonesia 2023
Get PDFKebijakan fiscal adalah kebijakan pemerintah yang memiliki tujuan dalam mengatur pendapatan dan belanja negara. Kebijakan fiskal di bawah Khalifah Umar bin Khattab menggunakan sistem anggaran berimbang (balanced budget) yang dikelola oleh Baitul Maal. Instrumen kebijakan fiskal meliputi zakat, ushr, jizyah, kharaj, khums, ghanimah, dan kaffarah. Sedangkan, pada sisi pengeluaran, alokasi anggaran dibuat berdasarkan skala prioritas, kebutuhan mustahik, pertahanan dan keamanan, sosial dan keagamaan, serta kebutuhan administrasi pemerintahan. Sedangkan, sistem anggaran yang ditrerapkan dalam Kebijakan Fiscal di Indonesia saat ini adalah Defisit Budget. Adapun sumber pendapatan negara Indonesia terdiri dari penerimaan pajak, penerimaan negara bukan pajak dan hibah. Sedangkan belanja negara Indonesia pada saat ini terdiri dari belanja pegawai, belanja barang, belanja modal, pembayaran bunga utang, subsidi, belanja hibah, bantuan sosial, dan belanja lain-lain. Relevansi kebijakan fiskal Umar bin Khatthab dengan kebijakan fiskal Negara Indonesia adalah zakat berelevansi dengan PPh dan PPn, kharaj berelevansi terhadap PBB, ushr berevansi terhadap bea masuk dan bea keluar (bea Cukai), jizyah berelevansi dengan visa, kaffarah berelevansi dengan PNPB lainnya, rikaz berelevansi terhadap minyak bumi, gas alam, pertambangan panas bumi, pertambangan umum dan PNPB lainnya, sedangkan dana hibah berelevansi dengan dana hibah pada keuangan Indonesia. Pada sisi pengeluaran negara, dakwah dan penyiaran islam pada masa Umar bin Khatthab berelevansi terhadap pengeluaran untuk kebutuhan agama di negara Indonesia, pembangunan struktur berevansi dengan pelayanan umum, perumahan dan fasilitas umum, pariwisata, lingkungan hidup, dan ekonomi, pendidikan berelevansi dengan pendidikan, gaji pegawai berelevansi dengan pelayanan umum, dana pensiun berelevansi dengan perlindungan sosial, pelayanan dan jaminan sosial berelevansi dengan perlindungan sosial dan kesehatan, pembiayaan militer berelevansi dengan ketertiban dan keamanan serta pertahanan, gaji tentara berevansi dengan pertahanan, ketertiban umum dan keamanan
Analisis Perlakuan Akuntansi Atas Biaya Pengolahan Limbah Pabrik Kelapa Sawit (PKS) Ajamu Panai Hulu Berdasarkan Perspektif Syariah
Get PDFThe study aims to determine and analyze the accounting treatment for the cost of processing waste from the Ajamu Palm Oil Mill (PKS), Panai Hulu. The accounting treatment includes identification, recognition, measurement, disclosure and presentation. This research is a qualitative research based on a descriptive approach using two types of data, namely primary data and secondary data. Primary data is obtained through the process of interviews, observation and documentation related to the research objectives, While secondary data is data obtained by researchers from other parties’ records in the form of company history and data related to research. The results of the research show that PT. Nusantara IV Ajamu Plantation has implemented an accounting treatment with processing costs. The results of the analysis stated that PT. Nusantara IV Ajamu Plantation has identified all costs related to the processing of palm oil mill effluent and recognized processing costs included in the general and administrative costs component as consideration that these environmental costs are related to company administration and general operations. In the process of measuring the cost of treating waste, it is stated at the cost incurred (Historical Cost). Disclosure regarding environmental issues in the waste treatment process is stated in the financial statements and is in accordance with the applicable accounting standards. Several similar costs are also presented in the company's income statement
Pengaruh Religious Altruism Dan Religious Enrichment Terhadap Keputusan Pembelian Produk UMKM Oleh Muslim Di Kota Pekanbaru
Get PDFThis study aims to determine the effect of religious altruism and religious enrichment on the purchasing decisions of MSME products by Muslims in Pekanbaru City. This study used purposive non-random sampling of 269 respondents and used primary data and secondary data. The data analysis method used is multiple linear regression method. This study found that Religious Altruism and Religious Enrichment have an influence on the purchasing decisions of SMEs products by Muslims in Pekanbaru either partially or simultaneously. These two variables have an influence of 0.483 or 48.3% on the purchasing decision variable while the remaining 51.7% is influenced by other factors not discussed in this study. This study uses a data collection method in the form of a questionnaire distributed online (google form). So it is advisable to group respondents based on generational characteristics (X, Y and generation Z