EKSYA adalah Jurnal yang diterbitkan oleh Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal dengan scope Ekonomi, Ekonomi syariah/Islam, Hukum Ekonomi Syariah, Perbankan Syariah, Keuangan Syariah, dan Bisnis Syariah.
Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
SISTEM BAGI HASIL PEMELIHARAAN SAPI MENURURT PERSPEKTIF EKONOMI ISLAM (STUDI KASUS DI BATANG BULU TANGGAL KECAMATAN LUBUK BARUMUN)
This research aims: 1) To determine the profit sharing system from an Islamic economic perspective. 2) To find out the profit sharing system for raising cattle according to an Islamic economic perspective that occurs in Batang Bulu Date village, Lubuk Barumun District. The research results show that: 1) The profit sharing system in an Islamic economic perspective is cooperation carried out by two or more parties who have agreed on cooperation in various fields, where cooperation occurs between capital owners and expertise owners or business managers. The main capital in this concept is not only money but trust and a high social spirit. So with this collaboration, a concept for profit sharing has been agreed in advance which is in accordance with the concept of mudharabah and Islamic law. Where the contract between shahibul maal and mudharib has fulfilled their respective rights and obligations, so that the terms and conditions of the mudharabah contract have been fulfilled. The profits generated are divided into two, one part for the capital owner, and one part for the manager. In this case, what is meant by the profit sharing is 50% to 50%. 2) The profit sharing system for raising cattle according to an Islamic economic perspective that occurs in Batang Bulu Date village, Lubuk Barumun District is not in accordance with the mudharabah concept or Sharia principles as a whole. In running a cattle rearing business, the owner and manager both enter into a profit sharing agreement and it is agreed at the beginning of the contract that the capital owner hands over the capital to the cattle breeder to be maintained and the profits obtained will be shared according to the agreement, namely after expenses have been paid. This has been agreed upon by both parties, even though it is only through an oral agreement. The owner handed over the cow on the basis of trust.
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ANALISIS PENERAPAN HALAL VALUE CHAIN PADA UMKM (STUDI KASUS USAHA KRIPIK MAS DIAN)
This study aims to analyze the implementation of the halal value chain in the Mas Dian chips MSME. This is a qualitative study. Data collection techniques used interviews and observations with the owner of the Mas Dian chips business and employees. The results show that the Mas Dian chips MSME has successfully obtained halal certification from the Indonesian Ulema Council (MUI) and consistently applies the principles of the Halal Product Assurance System (SJPH). This certification marks a turning point in improving business quality, encouraging careful selection of raw materials and systematically maintaining production hygiene. The implementation of these principles not only meets administrative requirements but also forms part of a quality management system oriented towards consumer safety and trust, particularly Muslim consumers. In implementing the halal value chain, Mas Dian chips have significant opportunities, such as increasing demand for halal products, government support through free certification programs, easy market access, enhanced brand image, and export potential. However, obstacles remain, including limited technical understanding, perceived certification complexity, and limited human resources and equipment. Therefore, the necessary strategies include increasing halal knowledge capacity, intensive mentoring, and well-documented supply chain management. These steps will ensure effective and sustainable implementation of the Halal Value Chain, while also increasing business competitiveness in the market.
LEGITIMASI PAJAK DALAM PERSPEKTIF KONSTITUSI ISLAM
This study aims to analyze tax legitimacy in emergency conditions, the differences between zakat and tax, the Sharia limitations in tax collection (dharibah), and the relevance of modern tax law within the perspective of Islamic constitutional principles. This research uses a normative legal method with conceptual and statutory approaches. The results indicate that tax legitimacy is not only based on formal legality but also on justice, transparency, and public trust. In emergency situations, taxation is justified as long as it remains within constitutional boundaries and principles of justice. The differences between zakat and tax lie in their legitimacy, objectives, and management mechanisms, although both share similar social functions. In Islamic perspective, tax collection (dharibah) must adhere to principles of justice, ability to pay, transparency, and temporality. Therefore, modern tax law can align with Islamic constitutional values when managed based on justice, trustworthiness, and public welfare.
Copyright (c) 2025 EKSYA : Jurnal Ekonomi Syariah https://creativecommons.org/licenses/by-nd/4.0
PERKEMBANGAN PERBANKAN SYARIAH DI INDONESIA DAN DI DUNIA
The development of the global financial system has facilitated the emergence of Islamic banking as an alternative financial system grounded in the principles of justice and Islamic ethics. Islamic banking operates in accordance with the Qur’an and Sunnah by prohibiting practices involving riba (interest), gharar (uncertainty), and maysir (gambling). This article aims to examine the development of Islamic banking in Indonesia and globally, as well as to analyze the role of Sharia contracts in banking operations. This study employs a qualitative approach, utilizing a literature review to examine various relevant sources. The findings indicate that Islamic banking has experienced significant growth, supported by strong regulatory frameworks and increasing public awareness. The implementation of Sharia contracts is a key factor in maintaining the stability and sustainability of Islamic banking at both national and global levels.
AKAD IJARAH DALAM BISNIS SYARIAH: ANALISIS KRITIS TERHADAP IMPLEMENTASI KONTEMPORER DALAM PERSPEKTIF MAQASID SYARIAH
Abstract This research aims to analyze the ijarah contract in sharia business, focusing on its contemporary implementation from the perspective of maqasid syariah, and evaluate its compliance with sharia principles such as justice, transparency, and economic sustainability. This research uses a normative qualitative method with a library research approach, where data is collected through documentation studies of relevant primary and secondary literature. The results of the study indicate that although the ijarah contract has a strong sharia basis and can be applied in various forms of transactions, contemporary practices such as sharia leasing and ijarah muntahiyah bi al-tamlik (IMBT) still face several problems. These include similarities with interest in conventional leasing, risk transfer to the lessee, and minimal transparency in the contract. The implication of this research is the importance of reformulation in modern ijarah practices, by emphasizing clear separation of contracts, transparency of costs, and fair risk sharing between the landlord and tenant, so that ijarah can function in accordance with maqasid syariah and contribute to sustainable economic development.
KEADILAN EKONOMI ISLAM DI TENGAH DISRUPSI DIGITAL: REFLEKSI PEMIKIRAN IBNU TAIMIYAH
Abstract This study aims to analyze Ibn Taymiyyah's thoughts on Islamic economic justice and examine their relevance in the context of today's digital disruption. Furthermore, this study aims to provide recommendations for economic policies based on the principles of Islamic justice that can be applied to address the challenges of the digital economy. The approach used in this study is qualitative with literature analysis. Data were collected through a review of Ibn Taymiyyah's works, particularly those related to the concept of economic justice, as well as literature related to digital disruption and Islamic economics. The analytical method used is hermeneutic to interpret the messages in Ibn Taymiyyah's thoughts and compare them with developments in the digital economy. The results show that the principles of economic justice promoted by Ibn Taymiyyah are highly relevant for application in addressing the inequalities arising from digital disruption. The concepts of equitable wealth distribution, protection of individual rights, and transparency in economic transactions can serve as guidelines in designing more inclusive economic policies. Although Ibn Taymiyyah does not directly address digital disruption, the concepts proposed can be adapted to create balanced and equitable policies.
ANALISIS FILOSOFIS PEMIKIRAN EKONOMI AL-GHAZALI TENTANG KESEIMBANGAN (MIZAN) DAN KONTRIBUSINYA TERHADAP PERDEBATAN EKONOMI GLOBAL
This study aims to philosophically explore the concept of balance (mizan) in Al-Ghazali's economic thought, linking it to the structure of maslahah, maqasid al-shari'ah, morality, and social order, and analyze its contribution to contemporary global economic debates, particularly regarding inequality, economic crises, and equitable sustainable development. This study uses a qualitative descriptive-philosophical approach based on literature studies. The analysis is conducted using a hermeneutic and comparative approach to interpret the concept of mizan in Al-Ghazali's works, compare it with the modern global economic paradigm, and examine the relevance of this thought in the contemporary economic context. This study shows that Al-Ghazali's concept of mizan operates at three levels: individual, institutional, and state. At the individual level, mizan prioritizes balance in consumption, work, and market morals. At the institutional level, this concept is applied in markets and ethical financial institutions. At the state level, mizan includes public policies that focus on the equitable distribution of wealth and the management of public finances for the common good. Al-Ghazali's thought offers a critique of neoliberal economics and consumerism and proposes alternatives for a more ethical, sustainable economy. The implication of this research is that Al-Ghazali's economic thought makes a significant contribution to the development of a more just and sustainable global economic theory. The concept of mizan can be the basis for formulating economic policies that focus not only on material growth but also on social and spiritual well-being. The application of mizan principles in economic policy can reduce social inequality, support sustainable development, and create a more inclusive and equitable economic system.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH ASURANSI JIWA PADA MASA PANDEMI COVID-19 (STUDI KASUS PT ASURANSI JIWA SYARIAH BUMI PUTERA CABANG MEDAN)
This study aims to determine the effect of service quality on life insurance customer satisfaction during the Covid-19 pandemic (a case study of PT Asuransi Jiwa Syariah Bumiputera Medan Branch), with a sample size of 88 customers. The type of data used in this research is quantitative data. The data collection technique used is through a questionnaire. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. Data analysis techniques using the t test, f test, multiple linear regression and test the coefficient of determination.The results showed that (1) there was a positive and significant effect of Tangible indicators on Customer Satisfaction of Life Insurance PT Asuransi Jiwa Syariah Bumiputera Medan Branch of 29.2%, (2) there was a positive and significant effect of Guarantee indicators on Customer Satisfaction of Life Insurance of PT Asuransi Jiwa Bumiputera Sharia Medan Branch of 37.9%, (3) there is a positive and significant effect of the Empaty indicator on Life Insurance Customer Satisfaction PT Asuransi Jiwa Syariah Bumiputera Medan Branch of 33.8%, (4) no significant effect on the Reliability indicator on Customer Satisfaction Life Insurance PT Asuransi Jiwa Syariah Bumiputera Medan Branch of -0.99%, (5) does not significantly influence the response indicator to Customer Satisfaction Life Insurance PT Asuransi Jiwa Syariah Bumiputera Medan Branch -0.33% (6) there is a positive and significant influence Tangible Evidence, Reliability, Response, Guarantee, and Empathy for Life Insurance Customer Satisfaction During the Covid-19 Pandemic PT Asuransi Jiwa Syariah Bumiputera Medan Branch with Fhitung 34,901.
Copyright (c) 2023 EKSYA : Jurnal Ekonomi Syariah
ANALISIS KEPUTUSAN NASABAH DALAM PEMBIAYAAN SYARI'AH PADA PEDAGANG ANGSO DUO KOTA JAMBI
The purpose of this study is to find out and analyze customer decisions in using Business Capital Financing for Islamic Financial institutions on Angso Duo traders in Jambi City. This research method is descriptive qualitative. The results showed that (1) the characteristics of the majority of respondents were women with a proportion of 56 percent and the remaining 44 percent were men. Then the largest proportion of respondents based on age was from respondents aged > 35 years as much as 52 percent. Furthermore, the largest proportion of respondents based on education was from respondents with high school/vocational high school education with a total of 12 people and the proportion was 48 percent of all respondents. Then the largest proportion of respondents based on income is from respondents with an income of Rp. 3,000,000 – Rp. 4,999,999 with the number of respondents as many as 10 people and the proportion of 40 percent of all respondents. Then the largest proportion of respondents based on the use of financing institutions is from respondents who use Islamic Bank financing institutions, namely with the number of respondents as many as 9 people and the proportion is 36 percent of all respondents, while the largest proportion of respondents based on the financing received is from respondents with financing received by > Rp. 5,000,000 with a total of 10 respondents and a proportion of 40 percent of all respondents, (2) Based on the results of the study it shows that cultural, social and marketing mix factors are the factors that determine the decisions of Angso Duo market traders in Jambi City in using institutional Business Capital Financing Sharia Finance.
ANALISIS KINERJA BADAN USAHA MILIK DESA (BUMDES) TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DESA SANGGA LIMA KECAMATAN GEBANG KABUPATEN LANGKAT PERIODE TAHUN 2021-2022
This study focuses on discussing the performance of village-owned enterprises (BUMDES) in improving the welfare of the community in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period. The research method used in this study is a descriptive qualitative research method with an empirical approach. The informants in this study were management and 30 customers of BUMDES Sangga Lima, Gebang District, Langkat Regency for the 2021-2022 period. The results of the study explain the performance of Village-Owned Enterprises (BUMDES) in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period, namely carrying out various activities such as business loan funds, providing seminars, training, and consulting in managing businesses. The performance of village-owned enterprises (BUMDES) in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period has affected the welfare of the community and has been able to improve their economy and business, compared to before receiving BUMDES loans, consultations and guidance. There has been an increase in Community Welfare in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period which can be seen from various indicators such as increasing people's income so that they can meet their daily needs such as food, as well as other needs such as housing, family health and the need for education their children.
ANALISIS FAKTOR-FAKTOR PENYEBAB TERJADINYA PENOLAKAN SUATU KLAIM NASABAH ASURANSI (STUDI KASUS PADA ASURANSI JIWA SYARIAH BUMIPUTERA KANTOR PEMASARAN MEDAN)
The purpose of this study is to identify the factors that cause the rejection of customer claims by insurance companies. Insurance is a form of protection or contract between the insured and the insurer when the insured is required to pay premiums or contributions to the insurance company, and the insurer has the full obligation to guarantee payment in the event of unexpected losses in accordance with the agreement that has been made. This research is qualitative research. This study focuses on the causes of claim rejection by insurance companies in Bumiputera Sharia Life Insurance. The results of this study determine that the cause of claim rejection affects the rejection of claims at Bumiputera Sharia Life Insurance.
ANALISIS PRODUKTIVITAS KERJA AGEN UNIT PEMASARAN SYARIAH PADA PT. ASURANSI JIWA SYARIAH BUMIPUTERA CABANG MEDAN
The purpose of this research is to find out how to increase marketing in agent work productivity in order to increase the target customers that have been determined at PT. Bumiputera Sharia Life Insurance Medan Branch and agent work productivity analysis at PT. Bumiputera Sharia Life Insurance, Medan Branch. This study used a qualitative method using data collection techniques in the form of interviews and documentation. The results of this study indicate that the marketing strategy carried out by PT AJS Bumiputera Medan Branch to increase agent productivity is to provide training to each agent regarding products, consolidate and remuneration every year, and conduct product visits and stabilization. Analysis of the productivity of PT AJS Bumiputera Medan Branch agents after analysis was still relatively low. This can be seen from that the Senior Executive Agent produced 100 customers. The Senior Agent shows the number 61 which means that each Senior Agent will produce 61 customers. Junior Agent shows the number 44 which means that each Junior Agent will produce 44 customers
PENGARUH JAMINAN, TENOR, DAN PELAYANAN TERHADAP KEPUTUSAN PEMBIAYAAN MURABAHAH PADA BANK 9 JAMBI SYARIAH CABANG SIMPANG 4 SIPIN
The purpose of this study was to determine and analyze the effect of collateral, tenor and service on customer decisions to choose Murabahah financing at Bank 9 Jambi Syariah. This research is a descriptive quantitative research. The data used is primary data obtained from distributing questionnaires to customers of Bank 9 Jambi Syariah who do the financing. The research sample was obtained from the purposive sampling technique with the Slovin formula, 94 respondents were obtained. Data analysis technique using Multiple Regression Analysis. The results showed that: 1) Collateral has an influence on the customer's decision to choose Murabahah financing at Bank 9 Jambi Syariah with a significance value of 0.000 <0.05; 2) The tenor has an influence on the customer's decision to choose Murabahah financing at Bank 9 Jambi Syariah with a significance value of 0.015 <0.05; 3) Service has an influence on the customer's decision to choose Murabahah financing at Bank 9 Jambi Syariah with a significance value of 0.000 <0.05; and 4) Collateral, tenor, and service together influence the customer's decision to choose Murabahah financing at Bank 9 Jambi Syariah with an influence of 68.5%.
PERILAKU KONSUMEN DALAM MEMAKAI JASA ONLINE PERSPEKTIF ETIKA ISLAM
In Islam, the purpose of consumption is not the concept of utility but benefit (maslahah). The achievement of maslahah is the aim of al-maqasidus-shariah. Consuming something with the intention to increase stamina to comply with Allah's commands, that makes consumption worth worship and gets a reward. The research method used by the author is to use a qualitative method which is a library research. That is, the author processes data from information sourced from books, journals, official websites. consumer behavior in using online services from the perspective of Islamic ethics is in accordance with Islamic ethics, has implemented monotheism (unity/unity) using online applications correctly does not violate Islamic rules. fair (equilibrium/fairness) using online applications as needed. Free will (free will) in an increasingly advanced era, humans must also follow these developments by utilizing current technology to shop online according to needs. Amanah (responsibility/responsibility) using online applications as well as possible does not violate Islamic rules. Halal because buying goods according to needs and halal in accordance with sharia principles. Simply put, in this case, it is in accordance with simple Islamic ethics because buying goods in a simple way is not excessive and maintaining assets in sufficient quantity and quality.
PENGARUH ZAKAT DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA KPP PRATAMA JAMBI PELAYANGAN)
This study aims to determine and identify the effect of zakat and services on taxpayer compliance. The population in this study were all taxpayers registered at KPP Pratama Jambi Servant. The sampling technique in this study used a sampling technique, namely individual taxpayers who had reported their SPT at KPP Pratama Jambi Servant. Data collection techniques in this study used questionnaires which were distributed directly to the respondents. The questionnaires collected in this study amounted to 100 questionnaires. The method of data analysis in this study used quality tests, classic assumption tests and hypothesis testing and the tools used were multiple linear regression analysis with the help of SPSS tools. This study obtained the results that zakat has no effect on taxpayer compliance. While Services are influenced by Taxpayer Compliance. Based on the results of multiple linear regression tests from the T test, it can be concluded that tax services have an influence on taxpayer compliance with a t count of 6.175 > t table of 1.983 and a Sig value of 0.000 <0.05. While Zakat has no partial effect on Taxpayer Compliance with a t count value of 0.703 <t table 1.983 and a Sig value of 0.484 > 0.05. And based on the results of the F Test, it can be concluded that Zakat and Services simultaneously affect Taxpayer Compliance.
MANAJEMEN RISIKO PENGELOLAAN DANA TABARRU’ PADA ASURANSI PEMBIAYAAN PT ASURANSI JIWA SYARIAH AL AMIN KEDIRI PERSPEKTIF MANAJEMEN RISIKO ISLAM
Risk in a sharia perspective is a risk deviation from sharia principles, for example the risk in the afterlife that everything that humans do in this world will be rewarded with heaven or hell. World risks, namely negligence, lies which will become obstacles in achieving the goals set in accordance with Islamic sharia. The purpose of this research is to find out how Islamic risk management is implemented by PT Asuransi Jiwa Syariah Al Amin Kediri in managing tabarru' funds. The method used in this research is qualitative with the type of case study research by means of observation, interviews and documentation. The results of this research include risk management of tabarru' funds in financing insurance products at PT Asuransi Jiwa Syariah Al Amin Kediri carried out by means of risk identification by means of underwriting limits, risk ranking by means of level of complexity, risk control by self-retention and response to risks that significantly through product and investment diversification, changes in reinsurance scheme rates and risk financing. From a risk management perspective, PT Asuransi Jiwa Syariah Al Amin Kediri Islam is planning every month to avoid gharar being carried out such as when launching a new product the contract is always intended with the intention of tabarru' aiming to provide funds of sincerity for insurance participants who have a disaster
PENGARUH RISIKO, RETURN DAN RELIGIUSITAS TERHADAP KEPUTUSAN INVESTASI MAHASISWA (Studi Pada Mahasiswa FEBI UIN STS Jambi)
This study aims to determine the effect of risk, return and religiosity on investment decisions in FEBI UIN STS Jambi students. The methods used in this study are quantitative methods, and the data analysis methods used are multiple regression, t test and f test. The sample in this study was 94 samples of students of FEBI UIN STS Jambi batch 2017-2020, by distributing Likert scale questionnaires. The test results obtained from the t test show that the risk variable (X 1) does not have a significant effect on Student Investment (Y). this is evidenced from the value of T calculated > Ttable , which is -1.439 < 1.66 and a significant value of 0.154 > 0.005 so that it can be concluded that H a dit olak and Ho diterima, while the variable return (X2) has a significant effect on student investment (Y). this is evidenced from the calculated T value > Ttable, which is 4.400 > 1.66 and a significant value of 0.002 < 0.005 so that it can be concluded that H a is accepted and Ho is rejected, then the variable of religiosity (X3) significant effect on student investment (Y). this is evidenced from the value of T calculated > Ttable which is 3.172 > 166 and a significant value of 0.00 2 < 0.005 so that it can be concluded that H a is accepted and H0 is rejected. The test results obtained from the f test show that the variables risk, return and religiosity simultaneously have a significant effect on student investment. This is evidenced from the value of F calculated> Ftable, which is 8,558 > 2.47 and a significant value of 0.001< 0.005 so that it can be concluded that H a is accepted and H0 is rejected. The influence on the independent variables (X 1), (X 2) and (X3) was 19.8% while the remaining 80.2% was influenced by other variables outside this study
ANALISIS TINGKAT PEMAHAMAN MASYARAKAT MUSLIM DI PERUMAHAN GRAND PARAMOUNT LEBIH MEMILIH MENGGUNAKAN AKAD KPR KONVENSIONAL
The researcher's observation on initial observations found that the problem why Muslim communities in grand housing prefer to use conventional mortgages is be- cause of the lack of public understanding of the concept of sharia mortgages them- selves. According to researchers, the cause of the lack of public interest in applying for sharia mortgages is that the understanding provided by the developer about the difference between sharia mortgages and conventional mortgages is still not com- prehensive. However, not a few people think that the concepts in sharia mortgages and conventional mortgages are the same, and this is what underlies people still using conventional mortgages. The research method used in this study is qualitative method, with a case study approach design. The results showed, 1. The level of public understanding of the concept of KPR Shari'ah: a. the community does not understand the concept of KPR syariah., b. the community does not understand the concept of KPR syariah., c. the public under- stands the concept of sharia mortgage. 2. Reasons why people prefer to use conven- tional mortgage contracts over shari'ah mortgages: a. difficulties when selecting files., b. high DP offered., c. convenience offered by conventional mortgages., d. no offers from the devloper.
ANALISIS MINAT MASYARAKAT DESA PURWOSARI KABUPATEN BUNGO MENGGUNAKAN JASA PERBANKAN SYARIAH
This research is about how the interest of the Purwosari village community in using Islamic banking in the midst of a community with a population of 6.206 souls where 85 percent are predominantly Muslim, and it is known that before further research the authors observed that the total number of transactions was 5-10 per day. So that the writer is also interested in conducting research on the interest in saving in the Purwosari village community where the majority of the people are Muslims, and the number of Bank Syarriah customers is still relatively small. Moreover, in that area there are Conventional Banks that have been established for a long time compared to Islamic Banks. The research method used is descriptive qualitative method, and the sample for this research is the entire population using purposive sampling, namely as many as 20 people. The results show that: 1) There is a lack of interest in the people of Purwosari Village, Pelepat Ilir District, in using Sharia Banking services. Because there are still many people in Purwosari Village who still make transactions at conventional banks. 2) What makes the lack of knowledge of the Purwosari village community using Islamic banking services. 3) There are several factors that influence the lack of interest of the people of Purwosari Village in using Islamic Banking services, namely internal factors, social motive factors, emotional factors, location factors, and promotion factors
ANALISIS PENERAPAN PRINSIP SYARIAH DAN PERKEMBANGAN REKSADANA SYARIAH DI INDONESIA
This study aims to further explain how the application of sharia principles in sharia mutual funds and their development. This research uses a qualitative method with content analysis, namely research that is carried out in depth on the object under study and uses secondary data or literature/library studies as a technique in research to obtain research results. This research is also analytical descriptive in nature, namely research that provides a clear and detailed description of the object being studied. The results of the research are based on the mechanism, Islamic mutual funds are managed according to Islamic principles, managed by investment managers, are transparent in terms of investment diversification and are guaranteed and supervised by related institutions (OJK) so that it can be concluded that Islamic mutual funds have implemented Islamic principles in their management mechanisms. However, the development of sharia mutual funds continues to experience ups and downs. From 2018 to 2021, the number of sharia mutual funds has increased. However, the Net Asset Value (NAV) of sharia mutual funds in 2018-2022 has experienced a drastic decline. Sharia mutual funds throughout 2022 will continue to experience a periodic decline both in terms of the number of Islamic mutual funds and in terms of Net Asset Value (NAV). When compared between Islamic mutual funds and conventional mutual funds, Islamic mutual funds are still far behind conventional mutual funds. Conventional mutual funds are far superior to Islamic mutual funds. At the end of 2022, the number of sharia mutual funds is only 274, while the number of conventional mutual funds is 1,846. The Net Asset Value (NAV) of sharia mutual funds is 40,605.11 (in billions of rupiah) while that of conventional mutual funds is 464,257.31 (in billions of rupiah).
PENGARUH HARGA DAN PRODUKTIVITAS TERHADAP PENDAPATAN PETANI KELAPA SAWIT DI DESA UJUNG TANJUNG KECAMATAN BAHAR SELATAN
This thesis aims to reveal the Effect of Price and Productivity on the Income of Oil Palm Farmers in Ujung Tanjung Village, South Bahar District. This thesis uses a quantitative approach using a simple regression statistical analysis method partially and simultaneously with a sample of 53 farmers. The research carried out obtained the results and conclusions as follows: Partially the independent variables Price (X1) and Productivity (X2) affect farmers' income (Y) because the higher the price level of oil palm, the income of farmers will also increase. important factor in the welfare of oil palm farmers. When the price of palm oil falls, the burden on farmers' expenses for oil palm maintenance costs will be heavier and income will decrease, because with the same amount of productivity but the price of palm oil decreases, the farmers' income will automatically decrease. While Productivity (X2), the higher the productivity level of oil palm, the income of farmers will also increase. Productivity is one of the important factors in influencing the income of oil palm farmers. This is also proven when productivity increases, farmers' income will also increase, with high productivity being able to cover the operational costs of oil palm maintenance such as fertilization which is very influential in increasing oil palm productivity. Simultaneously (F test) shows that F count (23.182) > F table (3.18) and significant value (0.000) < a (0.05), then Ho is rejected and Ha is accepted, meaning that Price (X1) and Productivity (X2 ) together or simultaneously affect the income of oil palm farmers in Ujung Tanjung Village, South Bahar District because the higher the price and productivity of oil palm, the income of farmers will also increase.
DAMPAK KEBIJAKAN FISKAL DAN MONETER PASCA PANDEMI COVID 19 TERHADAP HARGA SAHAM DI INDONESIA
The development of the stock market is currently very developed along with the advancement of technology today. It can be seen that many people have used technology such as the internet. Making the stock market buzz even bigger. And also led to the emergence of many companies / new entrepreneurs. And also with the many companies and new entrepreneurs, they have to join the stock market. Because the participation of these companies makes them benefit by obtaining additional funds for their companies so that their companies can expand their companies so that they are known to the public. corners of the world. However, this was hampered due to the Covid-19 pandemic in early 2020 until the June 2022 period. During that time the stock market in Indonesia was very, very damaged, because of the pandemic. There were many restrictions on economic transactions that caused the economy to collapse. Many companies have experienced losses and even bankruptcy because of the effects of this pandemic. Because of this, the government also took economic policies, namely, by implementing fiscal and monetary policies, which are expected to make good reforms for the Indonesian economy
ANALISIS ETIKA BISNIS ISLAM DALAM MENINGKATKAN KEPUASAN PELANGGAN (STUDI USAHA BENGKEL MOTOR 38B LAMPUNG TIMUR)
The research aims to know the ethics of the Islamic business in increasing customer satisfaction with the 38b east lampung auto shop and to know what principles and dimensions could increase customer satisfaction. Qualitative is the method used in this research. Using purposive sampling data retrieval techniques and sample retrieval techniques sampling insidental which are then followed up with interviews, documentation and observations. Based on the results of the research and discussion in this case have found two suitable Abe Motor workshops and the Buntung Motor workshop. It can be seen that the quality of Abe's auto service in increasing customer satisfaction is 100% in transactional, 70% for refrenction and 30% for prefencials. Then for the buntung motor workshops it can be seen that in increasing satisfaction there is 100% for transactional, 40% for refrenalization and 0% for preferential. Selfies judging from the ethics of the Islamic business Abe motor, Abe meets the four Islamic principles of justice/balance, free will, responsibility and ihsan, and does not fulfill a single ethical principle of the Islamic business which is tauhid unity. Whereas buntung motor workshop fulfills only three business ethics principles of free will, responsibility and ihsan, not the two ethics of unified business /tauhid and justice/balance.
SURVEY LITERASI DAN INKLUSI KEUANGAN USAHA MIKRO KECIL DAN MENEGAH (UMKM) DI KOTA JAMBI
The purpose of this study was to determine literacy and financial inclusion of Micro, Small and Medium Enterprises (MSMEs) in Jambi City. The method in this study uses a descriptive method with a survey approach. Methods of data collection using observation, surveys, and documentation. The sampling method in this study was to use purposive sampling. Data analysis techniques using analysis according to Miles and Huberman, namely data collection, data reduction, data presentation, drawing conclusions. The results of the study concluded that: (1) there are still many MSMEs that do not have financial literacy; and (2) there are still many MSMEs that do not use financial products. Researchers suggest that: (1) For further research it is advisable to carry out quantitative analysis and use statistical analysis tools; and (2) For further research to increase the number of samples even more so that research can achieve more accurate results. Keywords: Financial Literacy, Financial Inclusion, Micro, Small and Medium Enterprises (MSMEs)
SUPPORT LEMBAGA KEUANGAN SYARIAH DALAM KEMANDIRIAN EKONOMI MASYARAKAT DESA
Islamic financial institutions are icons of a country's welfare. Financial institutions function to create community welfare wherever they are. This research aims to find out how Islamic Financial Institutions support in providing and support the independence of rural communities. This research uses a descriptive qualitative method, with a literature approach. The data collected comes from literature relevant to the research. The results of this study are that Sharia Financial Institutions (LKS) are financial institutions that operate by Islamic economic principles or sharia law. These principles include the prohibition of usury (interest), excessive speculation (maisir), unclear transactions (gharar), and the prohibition of business activities involving haram elements (prohibited in Islam). The development of Islamic financial institutions directly or indirectly realizes the economic independence of rural communities which influences national economic development and growth. The role of Islamic financial institutions in the economic activities of the community, especially in realizing the economic independence of rural communities, includes the transfer of assets, transactions, liquidity, and efficiency. With the existence of Islamic financial institutions, the economy of rural communities can develop well because it can be used as a place to obtain financial support so that it is more productive and independent, for the realization of the welfare of rural communities, and this is the goal and strategic plan of the government.
ANALYSIS OF THE RESPONSE OF COFFEE BEVERAGE BUSINESS ACTORS TO THE OBLIGATION OF HALAL CERTIFICATION IN PANYABUNGAN MANDAILING NATAL
This research method is descriptive qualitative research, namely research that describes certain situations based on facts in the field. The aim of this research is to find out how coffee business actors respond to the obligation of halal certification. The results of this research show that there are several types of responses given by coffee shop business actors regarding the obligation to halal certification. The results of the analysis regarding the responses given by coffee shop business actors to the halal certification obligation are as follows: Responses include knowledge, information, and skills. all sources have different levels of knowledge regarding halal certificates. One of the sources knew a lot about halal certificates, and the other sources were considered to still have minimal knowledge about halal certificates. Responses related to an individual's attitudes, emotions, and assessment of something. All resource persons supported and were motivated to carry out halal certification, because they were aware of the various positive benefits that would be obtained. Responses related to behavior. All coffee shop business actors still seem hesitant about carrying out halal certification because they don't know the details of the Halal Product Guarantee Law. Future suggestions for the government are to immediately overcome the problems that are hampering the implementation of the Halal Product Guarantee Law so that business actors immediately carry out halal certification. For business actors to maintain the quality and halalness of the products they sell so that consumers feel safe when consuming these products.
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PENGARUH LITERASI KEUANGAN SYARIAH DAN PROMOSI TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK BANK RIAU KEPRI SYARIAH
Customers' decisions to save are influenced by several internal and external factors such as financial literacy and promotions. Financial literacy reflects an individual's ability to understand financial concepts, financial products, and services and to control personal financial resources independently. Promotion is one of the determining factors for the success of a marketing program. This research aims to determine the influence of sharia financial literacy and promotions both spatially and simultaneously on customers' decisions in choosing Bank Riau Kepri Syariah products. This research approach uses a quantitative descriptive approach. Data was collected using questionnaires and field observations. The research results show that partially sharia financial literacy and promotion have an influence on customers' decisions in choosing Bank Riau Kepri Syariah products. Simultaneously, the variables of sharia financial literacy and promotion influence customers' decisions in choosing Bank Riau Kepri Syariah products with a percentage of 77.3%.
PENGARUH TINGKAT LITERASI KEUANGAN SYARIAH TERHADAP MINAT BERINVESTASI DI GALERI INVESTASI SYARIAH (STUDI KASUS MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM UNIVERSITAS ISLAM NEGERI SULTHAN THAHA SAIFUDDIN JAMBI ANGKATAN 2020)
Syaria financial literacy refers to the definition of financial literacy of the Financial Services Authority, which is a consumer of sharia financial products and services with the aim of knowing and understanding sharia financial service institutions and managing sharia finance so as to increase benefits. The aim of this research is to determine the influence of sharia financial literacy on interest in investing in the sharia investment gallery among students at the Faculty of Economics and Islamic Business, UIN STS Jambi Class of 2020. This research method is descriptive quantitative research. The population in this study, namely students from the Faculty of Economics and Business, was 509 students. The sample was 84 students with a sampling technique using probability sampling. The research instrument uses observation and questionnaires, and documentation. The results of this research show that sharia financial literacy has an influence on interest in investing in the Sharia Investment Gallery with a significance value of 0.000<0.05. If sharia financial literacy increases, interest in investing will also increase. Based on the coefficient of determination, it indicates that sharia financial literacy factors can influence investment interest by 66.3%. The simple linear regression equation formed is: Y= 6,277 + 0,408 X.
ANALISIS AKUNTABILITAS DANA DESA DI DESA ALANG-ALANG KECAMATAN MUARA SABAK TIMUR KABUPATEN TANJUNG JABUNG TIMUR TAHUN ANGGARAN 2020-2022
Accountability in accounting is a form of responsibility of the accountant, or report maker for the reports made. Accountability is the basis of financial reporting in government which is based on the public's right to know and receive explanations regarding the collection of resources and their use. This research aims to analyze planning, implementation and accountability for village fund accountability in Alang-Alang Village, Muara Sabak Timur District, East Tanjung Jabung Regency for the 2020-2022 Fiscal Year. The research uses a qualitative approach based on postpositivism philosophy. The object of this research is the accountability of village fund reports based on the 2020-2021 village income and expenditure budget (APBDes). Data collection techniques use interviews, observation and documentation. Based on general research findings, the planning stage for managing village funds carried out by the Alang-Alang Village government has been carried out in an accountable manner because it went through a process starting from deliberation involving the community until it was handed over to the sub-district authorities. Implementation of village funds is carried out by developing a priority scale for villages and communities in the fields of development, community empowerment and humanitarian assistance to the community. Accountability for the implementation of village funds is demonstrated by activity reports and village financial reports. Meanwhile, accountability for the management of village funds is considered to be still not accountable because the Alang-Alang Village government does not print banners so that the public can see the realization of the budget carried out by the Alang-Alang village government.
PEMBIAYAAN INDUSTRI HALAL OLEH LEMBAGA KEUANGAN SYARIAH
Indonesia has the largest Muslim population in the world. This encourages Indonesian people to choose to live in sharia. Sharia is very closely related to the halal industry. Islamic banking can encourage halal industries in Indonesia. The enthusiasm of the community to run a sharia system, it encourages banks to disburse financing to develop a halal industry. Global economic conditions have indicated and caught a signal that the Islamic the economy began to develop. Halal industries should be developed in all sectors, but this Sharia market share is not yet wide. The halal industry should be able to encourage the share of the Islamic banking market to develop broader Sharia-compliant goods and services. The research method used is a descriptive quantitative method and literature review. From the results of the analysis of the role of banks, it is not limited to financing without training, guidance and usury, but also includes halal regulations, halal consumption of products, halal industry intelligence and lawful governance. The government has a role as a regulator between Islamic banking, business actors and MUI so that the economic potential and halal industries according to Sharia can be realized.