Jurnal Perspektif Ekonomi Darussalam
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PANDEMI COVID-19 DAN PEREMPUAN SEBAGAI KEPALA RUMAH TANGGA DALAM KEMISKINAN URBAN DI BANDA ACEH
No full textThis study aims to analyze the comparison of urban poverty in Banda Aceh City in poor female-headed of households before and during the Covid-19 pandemic. This analysis uses a hypothesis-based qualitative method using the One Way Anova test and utilizes primary data obtained from the distribution of questionnaires, observations, and in-depth interviews with females as heads of poor households from 40 respondents. The results showed that most of the respondents of productive age were housewives and about 50 percent of the respondents only graduated from junior high school/equivalent, 93 percent had never attended training, 55 percent had no savings. Expenditure on respondents' basic needs decreased during Covid-19, namely, there was an expenditure of less than Rp300,000 per month which was above it before the outbreak occurred. Before the pandemic, there were no respondents who earned less than Rp350,000, but during the pandemic, 2.5 percent of respondents were found who earn less than Rp350,000 per month. Before the pandemic, 45 percent of respondents chose an average income ranging from Rp550,000 Rp 1,500,000 per month, but this figure changed very significantly during the outbreak, namely the average income was only Rp450,000 Rp550,000 per month, which is 50 percent of respondents. The One Way Anova test shows that there are differences in poor female-headed households spending before and during the Covid-19 pandemic
KEDUDUKAN WAKAF ASURANSI JIWA DALAM ISLAM
No full textShari'a something from Allah SWT as the creator is for the benefit of the people, it's just that humans sometimes have not found it because of the limitations of knowledge and His guidance. An example of the interpretation of Zakat, Infaq, Alms and Waqf (Ziswaf) as socio-economic philanthropy for the distribution of wealth from those who have wealth to those who need it more to reduce economic inequality. Compared to zakat, infaq and alms, they are often combined in terms, but people's attention to waqf is somewhat reduced. In fact, each of them has almost the same function, only for waqf, the principal of the property must be eternal /endowment fund, which is handed over for the general benefit only the benefits are continuous which is commonly called amaljariah However, zakat, infaq and alms tend to be for consumptive needs only (emergency fund). Life insurance waqf is one of the waqf planning methods by making an official/legal will of property ownership by giving the waqf concerned in the event of risk/death with the approval of the heirs. However, they can still enjoy the benefits of the waqf assets as long as the wakif is still alive for the wakif family, the public interest of the insurance policy value at maturity in accordance with the provisions of the money waqf fatwa. Islamic life insurance waqf in Indonesia, namely waqf of the benefits of investment and sharia insurance coverage benefits at the same time, by submitting the policy as a form of waqf contract to Nazhir. In this case, people who have unit-linked life insurance policies from insurance companies that have sharia products after they are made into policies and become securities, the benefits or the sum assured and other benefits will be donated. The purpose of this study is to find out how the position of Islamic life insurance waqf in Islamic law according to the Hanafi School. The research method used is normative-empirical qualitative for the benefit of the maqashid sharia. As for the results of the research in legal action, according to the Hanafi school, it is more flexible because waqf objects (a'in) can move temporarily and permanently, even ownership is still by the waqif. The conclusion is that the ownership of waqf property cannot be separated from the owner, instead they can take and sell it, meaning that the consequence of waqf is only the contribution of benefits. According to the Hanafi school of thought, the way to preserve waqf objects/objects such as money/sharia life insurance is by means of mudharabah or substitution with eternal goods with risk mitigation. Waqf insurance is a prior plan with a promise contract (wa'ad) and is fulfilled after it becomes the property of the participant/waqif, meaning that with movable object waqf such as life insurance, you do not have to wait to be rich before waqf. Moreover, waqf can be temporary (mu'aqqad) or forever (mu'abbad) but the benefits are forever (mu'abbad). Seeing the current world condition that is hit by a crisis, from various literature studies and field research including interviews and observations, the researcher concludes that the view of the Hanafi School of Law is suitable to be applied.Keywords: life insurance waqf law, the Hanafi school of thought, maslahahAbstrakPensyariatan sesuatu dari Allah SWT sebagai sang pencipta adalah untuk kemaslahatan umat, hanya saja manusia terkadang belum menemukan karena keterbatasan ilmu pengetahuan dan hidayah-Nya. Contoh penyariatan Zakat Infak Sedekah dan Wakaf (Ziswaf) sebagai filantropi sosial-ekonomi untuk distribusi kekayaan dari yang mempunyai harta ke lebih membutuhkan untuk mengurangi kesenjangan ekonomi. Dibandingkan zakat infak dan sedekah sering digabung dalam istilah, tapi perhatian masyarakat dengan wakaf agak sedikit berkurang . Padahal sesungguhnya masing-masing mempunyai fungsi yang hampir sama, hanya saja untuk wakaf, pokok dari harta harus kekal/dana abadi (endowment fund), yang diserahkan untuk kemaslahatan umum hanya manfaatnya yang terus menerus yang biasa disebut amal jariah. Tetapi untuk zakat, infak dan sedekah lebih cenderung untuk kebutuhan konsumtif saja (emergency fund). Wakaf asuransi jiwa adalah salah satu metode perencanaan wakaf dengan cara membuat suatu wasiat secara resmi/legal dari kepemilikan harta dengan memberikan wakaf yang bersangkutan disaat terjadi risiko/wafat atas persetujuan ahli waris. Akan tetapi masih bisa menikmati manfaat dari aset yang diwakafkan tersebut selama wakif tersebut masih hidup untuk keluarga wakif, kepentingan umum dari nilai polis asuransi saat jatuh tempo sesuai dengan mengacu pada ketentuan fatwa wakaf uang. Wakaf asuransi jiwa syariah di Indonesia yaitu mewakafkan hasil manfaat dari investasi dan manfaat pertanggungan asuransi syariah sekaligus, dengan menyerahkan polis sebagai bentuk akad wakaf kepada nazhir. Dalam hal ini masyarakat yang memiliki polis asuransi jiwa unit link dari perusahaan asuransi yang memiliki produk syariah setelah dijadikan polis dan menjadi surat berharga maka manfaatnya atau uang pertanggungannya dan manfaat lainnya itu yang akan diwakafkan. Tujuan dari penelitian ini untuk mengetahui bagaimana kedudukan wakaf asuransi jiwa syariah dalam hukum Islam menurut Mazhab Hanafi. Metode penelitian yang digunakan adalah kualitatif normatif-empirik untuk kemaslahatan dengan patokan maqashid syariah. Adapun hasil dari penelitian secara perbuatan hukum menurut mazhab Hanafi lebih fleksibel karena bisa wakaf benda (ain) bergerak bisa sementara dan selamanya bahkan kepemilikan masih oleh pewakif. Kesimpulannya bahwa kepemilikan harta wakaf tidak lepas dari pemiliknya, malah dapat mengambil dan menjualnya, artinya konsekuensi wakaf hanya kontribusi manfaat saja. Masih menurut Imam Mazhab Hanafi cara pengekalan objek/benda wakaf seperti uang/asuransi jiwa syariah dengan cara mudharabah atau substitusi dengan barang yang kekal dengan mitigasi risiko. Wakaf asuransi adalah perencanaan lebih dahulu dengan akad janji (waad) dan ditunaikan setelah sah menjadi milik peserta/waqif, artinya dengan wakaf benda bergerak seperti asuransi jiwa tidak menunggu kaya dulu baru wakaf. Apalagi wakaf bisa untuk sementara waktu (muaqqad) atau selamanya (muabbad) tetapi manfaat untuk selamanya (muabbad). Melihat kondisi dunia sekarang yang dilanda krisis, dari bermacam studi literature dan penelitian lapangan (field research) meliputi wawancara dan observasi maka peneliti menyimpulkan pandangan Imam Mazhab Hanafi cocok diterapkan
KEPUASAN SEBAGAI MEDIASI PENGARUH SERVICE QUALITY DAN CUSTOMER INTIMACY TERADAP LOYALITAS NASABAH
No full textThis study observes the influence of Service Quality and Customer Intimacy on Customer Loyalty at Bank Muamalat KC Solo with Satisfaction as an Intervening variable. This study applies quantitative methods with a total of 100 respondents. The result was analyzed through statistical tests, classical assumption tests and path analysis on SPSS version 23. The finding shows: Service Quality has a significant positive effect on customer loyalty. Customer Intimacy has no significant positive effect on customer loyalty. Service Quality has a significant positive effect on satisfaction. Customer Intimacy has a significant positive effect on satisfaction. Satisfaction has a significant positive effect on customer loyalty. Satisfaction is not able to facilitate the effect of Service Quality and Customer Intimacy on Customer Loyalty. The implications of this research are expected as a reference in order to measure the extent to which the object of this research is in providing services to customers, and measuring how satisfied customers are
DAMPAK STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DI SEKTOR PERDAGANGAN INDONESIA
No full textA composition or a liability structure is the understanding of a company's capital structure. The purpose of this study is to analyze the capital structure and financial performance from 2015 to 2018 (4 years) in the Indonesian Trade Sector. The sample of this study was processed from annual report data of Indonesian Trade Sector companies listed on the Indonesia Stock Exchange, this is in accordance with the objectives of this study. The analytical method in this study uses panel data regression. The relationship between capital structure and financial performance will be revealed from this study. The independent variable is the capital structure will be proxied with a debt to equity ratio (DER), debt to asset ratio (DAR), and longterm debt ratio (LTDR). And for the dependent variable that is financial performance will be proxied by Return on Equity (ROE). Research on trade sector companies in Indonesia produces a R square model value of 0.9291 which means that 92.91% of financial performance is explained by the variables of this study
PENGARUH FAKTOR PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN ASURANSI JIWA (STUDI PADA PT. ASURANSI JIWA SYARIAH BUMIPUTERA CABANG BANDA ACEH)
No full textThis study aims to determine the effect of Consumer Behavior Factors Against Life Insurance Purchasing Decisions (Study at PT. Asuransi Jiwa Syariah Bumiputera Banda Aceh Branch). Consumer behavior is very closely related to the problem of decisions taken by someone in competition and the determination to obtain and use goods and services. Consumers take many kinds of considerations to make purchasing decisions. This research is quantitative research. The population in this study is consumer behavior at PT. Sharia Life Insurance Bumiputera Banda Aceh Branch and a sample of 65 customers. The results of this study indicate that consumer behavior significantly influences the decision to purchase Bumiputera Sharia Life Insurance, Banda Aceh Branch (p-value=0.00, =0.229)
PENGARUH DANA PIHAK KETIGA, NON-PERFORMING LOAN, DAN NET INTEREST MARGIN TERHADAP PROFITABILITAS BANK UMUM PEMERINTAH DI INDONESIA
No full textThis research was conducted to analyze the effect of Third Party Funds, Non Performing Loan (NPL), and Net Interest Margin (NIM) both partially and simultaneously on profitability in government public banks in Indonesia. This research sample is the government's public Bank in Indonesia for 10 periods (2010-2019), with a total sample of 4 banks. The sample was selected using saturated purposive sampling. The type of data in this study is quantitative data sourced from financial reports (balance sheet and calculation of financial ratios) through the official website of the Financial Services Authority (OJK). The results of this study indicate that; (1) the Third Party Funds has a significant positive effect on profitability, (2) NPL has a significant negative effect on profitability, (3) NIM has a significant positive effect on profitability, and (4) simultaneously the Third Party Funds, NPL, and NIM have a significant positive effect on profitability.Keywords : Third Party Funds, Non Performing Loans, Net Interest Margin, ProfitabilityAbstrakPenelitian ini dilakukan untuk menguji Dana Pihak Ketiga (DPK), Non-Performing Loan (NPL), dan Net Interest Margin (NIM), baik secara parsial maupun simultan terhadap Profitabilitas dengan objek penelitian yaitu Bank Umum Pemerintah yang ada di Indonesia periode tahun 2010-2019. Sampel penelitian ini adalah Bank Umum Pemerintah di Indonesia yang berjumlah 4 bank dengan mengambil periode pengamatan data selama 10 tahun (2010-2019). Sampel dipilih dengan menggunakan purposive sampling jenuh. Jenis data dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan (neraca dan perhitungan rasio keuangan) melalui laman web resmi Otoritas Jasa Keuangan (OJK). Hasil penelitian ini menunjukkan bahwa; (1) DPK berpengaruh positif signifikan terhadap profitabilitas, (2) NPL berpengaruh negatif signifikan terhadap profitabilitas, (3) NIM berpengaruh positif signifkan terhadap profitabilitas, dan (4) secara simultan DPK, NPL, dan NIM berpengaruh positif signifikan terhadap profitabilitas
PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP KINERJA PERUSAHAAN DIMODERASI DENGAN STATE OWNERSHIP PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textPenelitian ini bertujuan untuk menguji pengaruh institutional ownership yang dimoderasi dengan state ownership terhadap kinerja perusahaan yang terdaftar di bursa efek indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2014-2018, dengan total sampel sebanyak 89 perusahaan. Dalam penelitian ini, metode pengumpulan data menggunakan metode purposive sampling dengan alat analisis menggunakan SPSS versi 20. Hasil penelitian menunjukkan bahwa (1) institutional ownership berpengaruh positif terhadap kinerja perusahaan dihitung dengan Tobin`sQ (2) efek moderasi dari state ownership dapat memperlemah pengaruh positif institutional ownership terhadap kinerja perusahaan
PENGARUH PENGETAHUAN, PENDAPATAN, RELIGIUSITAS, DAN MOTIVASI TERHADAP MINAT MASYARAKAT MEMBAYAR ZAKAT DI BAITUL MAL ACEH SELATAN
No full textTulisan ini bertujuan untuk menganalisis pengaruh pengetahuan, pendapatan, religiusitas, dan motivasi terhadap minat. Penelitian ini merupakan penelitian kuantitatif dengan metode survey dan kuesioner. Populasi dalam penelitian ini yaitu seluruh masyarakat Aceh Selatan yang menjadi muzakki. Sementara sampelnya berjumlah 100 responden. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan pengetahuan, pendapatan, religiusitas, dan motivasi berpengaruh positif terhadap minat. Sedangkan secara parsial pengetahuan tidak berpengaruh terhadap minat, pendapatan berpengaruh positif terhadap minat, religiusitas berpengaruh positif terhadap minat, dan motivasi berpengaruh positif terhadap minat
ANALISIS PENGUKURAN MINAT PENGGUNA APLIKASI MOBILE PAYMENT DI ACEH
No full textIn recent years, the number of internet users and smartphones was increasing enormously in Indonesia. The development of the internet occurs rapidly and gives a significant influence on every aspect of life. The growing information technology allows people to easily perform various financial transactions by using mobile payments. This research aimed to examine the influence of mobility, compatibility, andtrusttoward the intention of users to use mobile payment. The research was conducted in Banda Acehby taking samples of the PayTrenusers. The purposive sampling method was being used in gathering data and the main instrument of data collection was in the form of a questionnaire, which was beingmeasured on a Likert scale. The data Samples were Banda Aceh inhabitants who use PayTren as their mobile payment platform. A total of 119 data were processed using SPSS and the analysis result of the model showed that mobility, compatibility, and trust affected the intention to use mobile payment PayTren
Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi
No full textThis study aimed to compare the perceived usefulness, perceived convenience, perceived security and perceived satisfaction of tax payers between users of e-filing and non e-filing. The research located in Tax Office (KPP) Pratama Purwokerto, using primary data and secondary data collected by survey method. The registered taxpayers to use e-filing are 17.831 and the non e-filing are 44.332. Paired t-test was used to compare each variable between users of e-filing and non e-filing. Based on the analysis, it is can be concluded that: (1) there is no difference in perceived usefulness, users of e-filing and non e-filing has the perception that reporting tax return online and manual are equally useful; (2) there is a difference in perceived convenience, the user has a perception that the use of e-filing is more convenience than the manual; (3) there is a difference in perceived security, the user has a perception that the use of e-filing is more secure and confidential than the manual; (4) there is no difference in perceived satisfaction, either the e-filing and non e-filing are equally satisfied; and (5) as a whole, there are differences of perception between users of e-filing and non e-filing, so it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing