Jurnal Ekonomi

Abstract

Analysis of the effect Return On Asset, Financial to Deposit Ratio, Capital Adequacy Ratio on Rate Of Return Deposits in Mandiri Islamic Banking Mudharabah, In Data Collection, This Research use secondary data obtained from statistic Mandiri Islamic Bank 2012-2015 and issued by the bank of Indonesia. he type of research used in this research is quantitative research, research which emphasizes on testing theories through the variables research in numbers and performing data analysis with statistical procedures or mathematical capital. The object of the research used in this study is PT. Bank Syariah Mandiri by using secondary data in the form of a Keuanagan publication reports on everything from January 2012 to December 2015. So it can be inferred that the variable ROA, FDR, and CAR together or simultaneous has significant effects against a Rate of Return of deposits Mudharabah 1 month. Thus the ROA, the FDR, and the CAR partially have significant influence and effect on Rate of Return (ROR) Mudharabah Deposits.

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Abstract

This study aims to conduct an analysis related to the publication and preparation of financial statements of LAZISMU based on Statement of Financial Accounting Standards (PSAK) No. 45. The method used in this study is descriptive quantitative. Based on the results of the interview, it was reported that the financial statements were published in a comparative way, the aim being that users of financial statements could compare the performance of LAZISMU with the previous year. The researcher found that the annual report was still a general description related to the amount of fund distribution and the parties receiving the funds. Published reports should be in the form of nominal of each fund channeled. Furthermore, based on the explanation from the financial manager, it was stated that the financial statements of LAZISMU were no longer using PSAK No. 45 but have already switched to PSAK No. 109. This means that the preparation of financial statements of LAZISMU has used the most appropriate standard of preparation.  Keyword: Financial Report, Zakat Institution, PSAK No.109 

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Abstract

Basically a person’s consumption behavior is more influenced by his perspective on the meaning and purpose of consuming an item. So that some people are more displeased (hedonism) or just to fulfill their own needs (rationalism) caused by fanatics about the image of an item without considering the aspects of public interest (maslahah) and public harm (mafsadah). These patterns continue to be instilled in society imperialistically which eventually becomes a value, structure, social and lifestyle in community. In the Islamic concept, consumption behavior as a unity between worship and devotion is inseparable from the concept of tauhid (theocentrism). Inconsumption a Muslim must take attention to the social and economic aspects of other people. It means not only fulfilling his own needs but maqasyid sharia as a benchmark in consumption. This article tries to reconstruct the concept of Western consumption behavior which brings a lot of mafsadah and harm to society with an Islamic worldview prespective.

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Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency.

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Abstract

The technological developments have affected the development of online business or e-commerce. It can facilitate consumers in business transaction activities. The lack of application of Islamic Business Ethic gave the rise to cyber crime. The application of Islamic business ethics were first applied by the Messenger of Allah, who behaved fairly, honestly and reliably in carrying out his business activities.The method of this research conducted by qualitative approach which conceptualizes Islamic business ethic against online buying and selling in the perspective of Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000. In conceptualizing, the researcher uses descriptive analysis in analyzing PT. Hijup.com. Based on the descriptive analysis in managing Islamic business ethics on online transaction, it shows that Islamic business ethics towards online transactions are in accordance with Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000 that have been applied to PT Hijup.com. Conformity is applied because of the Hijup has developed human resource and business partners well, and the presence of new innovations in the conducting service that is in accordance with the application of Islamic business ethics.

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Abstract

In developing the economy of the people in the era of globalization with high competitive power requires the right approach. The partnership model is one way to improve community competitiveness, especially in the small business sector. However, in realizing and developing a partnership model, it will be very difficult to apply if it is only carried out by the community independently, especially the lower classes of society. The presence of the Government and third parties is needed in helping to establish partnerships. It is essential to initiate the realization of business partnerships among the community. The role of Religious and Social Organizations as third parties has proven to have a significant contribution in advancing the nation, especially in the fields of education, health, and social assistance. So it is necessary to maximize the role of religious and social organizations in encouraging economic development of the community through coaching and partnerships. Persyarikatan Muhammadiyah, which is engaged in the socio-religious field, has shown its contribution to enlightenment, empowerment, and advancement that provides benefits for the people as a manifestation of the da’wah of Amar Ma’ruf Nahi Mungkar. Syirkah Amanah gas station is one manifestation of Muhammadiyah’s involvement in the empowerment and economic development of the community. The purpose of this study was to reveal the partnership model applied by the Muhammadiyah Regional Leader of Lumajang at the Syirkah Amanah Gas Station to be able to find the right and appropriate business partnership model to be implemented in the community. The research approach used in this study is a descriptive qualitative research approach that seeks to explore and find the main objectives of the research.

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Abstract

This study aims to determine the application of Real Time Gross Settlement (RTGS) in customer business activities on services provided by Sharia North Sumatra banks. This research approach uses a quantitative research approach that is based on the philosophy of positivity and the approach to the results of the population or sample. Based on the results of research that has been carried out regarding the Application of RTGS in the Services of Business Activities of customers at PT. Bank Sumut Syariah Branch Brigadier Katamso Medan shows the value of tcount 6.821 with degrees of freedom (dk) n – 1 = 30-1 = 29. Thus the decision-making criteria are: because of the magnitude of tcount 6.821> t table 2.045, and the sig value of RTGS (X) 0.00 <0.05, it can be concluded that the null hypothesis (Ho) is rejected and Ha is accepted, which means that partially the application of RTGS (X) has an effect on customer service activities (Y).

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Abstract

Islamic boarding school is one of the educational institutions that have a strong network. Until now, there were 27,230 Islamic boarding schools scattered throughout Indonesia. Today, the function of Islamic boarding schools is not only functioning as an Islamic-based educational institution but also Islamic boarding schools has a function as a social institution. Islamic boarding schools are considered potential to become the basis of empowerment local people’s economy and the center of economic development of the people in the regions, both in the form of Islamic financial institutions or Islamic boarding school cooperation. Law in Indonesia, No.33 of 2014 concerning guarantees on halal products provides significant opportunities for innovative product development given the huge potential of Indonesia’s Muslim population. In the process, the requirement to use halal certification in trade as mandated by national law carries a dilemma on halal industrial players as well as micro, small and medium enterprises (SMEs). The problem of capital and funding is key problem. This qualitative paper offers a literature review. The purpose of this paper is to understand how innovative funding models are through Islamic Boarding School venture capital the company spurred the growth and development of the halal industry. The Sharia Local Funding Card (SALAF) is innovative Mudharabah and Musyarakah transaction models at Baitul Mal Wattamwil, which are realized in sustainable funding with the Sharia business capital company for halal industry players. Allocation of profit sharing is based on the contract by specifying several parts other than cards as productive deposits. These deposits will be managed as productive stimulus funds for maintenance of halal certification, training, and business assistance, and the SALAF card balance itself. SALAF card is an innovative model that has a sustainable funding agreement that involves several stakeholders to improve productivity, growth, and presence of halal products in the nation trade arena. 

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Abstract

This paper examines the factors affecting Vocational High School students majoring Islamic banking who were interested in saving for Islamic banks. Based on the sample analysis, there were 72 respondents in VHS 20 Jakarta, VHS Al-Hasra Depok, and VHS Muhammadiyah 1 Ciputat. Using multiple linear regression analysis, this research shows 51,9 percent of the variable knowledge, reputation, environment, and religiosity define the interest of the student in saving. Meanwhile, the results of the analysis show the Reputation and Religiosity variables had a significance of 0.019 and 0.000, which means that the reputation and religiosity variables had an influence on the interest in the saving for students in Islamic banks. These findings can provide opportunities for Islamic banks to increase socialization to Muslim communities that do not yet know Islamic banks, one of them are by supporting Islamic activities such as ‘Islamic Forum’ (Majelis Taklim) and educating religious teachers about Islamic banks in order to promote and campaign for savings in Islamic banks.

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Abstract

Stretching the development of Islamic economics in the West is very massive in the 21st century. This is because Western societies have a more just economic system than the capital economy that they have implemented in recent years. and motivated by changes in the demographics of Muslim immigrants and the market needs of Muslims for halal lifestyle products that are in accordance with the call of Islam. But in the massive process, the West forgets a number of important points that are a big challenge today.

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