EKSYA : Jurnal Ekonomi Syariah

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)

Ega Larasati, Suhar, Nurrahma Sari Putri — Fri, 28 Jun 2024 00:00:00 +0000

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.

PENGARUH LITERASI KEUANGAN SYARIAH DAN PROMOSI TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK BANK RIAU KEPRI SYARIAH

Zulmi Randha Nadhea, Suhar, Nurfitri Martaliah — Fri, 28 Jun 2024 00:00:00 +0000

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%.

ANALISIS AKUNTABILITAS DANA DESA DI DESA ALANG-ALANG KECAMATAN MUARA SABAK TIMUR KABUPATEN TANJUNG JABUNG TIMUR TAHUN ANGGARAN 2020-2022

Tika Andriani, Usdeldi, Achyat Budianto — Fri, 28 Jun 2024 00:00:00 +0000

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.

PERAN EKONOMI KREATIF DALAM MENINGKATKAN PARIWISATA DI SAMPURAGA KECAMATAN PANYABUNGAN BARAT KABUPATEN MANDAILING NATAL

Nurintan Siregar — Fri, 28 Jun 2024 00:00:00 +0000

Mandailing Natal Regency is the southernmost district of North Sumatra, covering 6,620.7 km2 (9.23%) of the island. With 23 Districts and 386 settlements, the population is around 413,750 people. The legend of Sampuraga is one of the folktales from Mandailing Natal District, North Sumatra Province. This legend is related to the Sampuraga Pond tourist attraction which is located in Sirambas Village, West Panyabungan District. This Sampuraga folklore legend tells of a disobedient child who was cursed by his mother. This study uses a descriptive qualitative analysis method. The researcher's goal in this analytical, descriptive is to describe current events through methodical analysis and presentation of facts to make it easier to understand and draw conclusions. This study uses primary and secondary data as sources. The main information for this study was collected through interviews conducted according to pre-planned interview standards. In addition, it is supported by secondary data from connected organizations, including from organizations in the form of studies, literature, publications, reports, and others. materials related to this research.

EFEKTIVITAS DAN EFESIENSI MANAJEMEN KEUANGAN PADA BADAN USAHA MILIK DESA (BUMDES) DI DESA LUBUK LAWAS KECAMATAN BATANG ASAM

M. Zulfikri Febriansyah, Eja Armaz Hardi, Rabiyatul Alawiyah — Fri, 28 Jun 2024 00:00:00 +0000

BUMDes is a pillar of economic activity in the village which functions as a social and commercial institution. BUMDes as a social institution supports the interests of the community through its contribution in providing social services. Meanwhile, as a commercial institution, its aim is to seek profits by offering local resources (goods and services) to the market. The aim of this research is to determine the effectiveness and efficiency of financial management in Village-Owned Enterprises (BUMDes) in Lubuk Lawas Village, Batang Asam District and to determine the optimization of village fund management by Village-Owned Enterprises (BUMDes) in Lubuk Lawas Village in influencing growth. sustainable local economy. The research method uses a qualitative approach. Data collection techniques use observation, interviews and documentation. The research results show that the main step taken to realize this goal is to socialize and provide training to the community. To maintain transparency, accountability and effectiveness in the management of BUMDes in Lubuk Lawas Village, monitoring is carried out by monitoring the success of the program and the budget. However, the lack of village community participation means that the reach of the BUMDes program is still uneven in improving the economic welfare of the people of Lubuk Lawas Village. Efficiency Measuring the efficiency of BUMDes in Lubuk Lawas Village can be seen from the number of people involved in BUMDes business units, the number of business units available and the performance of BUMDes in improving the economic welfare of the people of Lubuk Lawas Village. However, the uneven distribution of programs and benefits felt by the community means that the BUMDes program can be said to be still inefficient. The management of village funds by Village-Owned Enterprises (BUMDes) in Lubuk Lawas Village in influencing sustainable local economic growth is still not optimal.

PENGARUH PENGETAHUAN, KEPERCAYAAN DAN KESADARAN UNTUK BERZAKAT TERHADAP KEPUTUSAN MEMBAYAR ZAKAT PROFESI DI BAZNAS KOTA JAMBI

Mustajiba — Fri, 28 Jun 2024 00:00:00 +0000

This research is based on a framework of thinking about the influence of trust on the decision to pay zakat at BAZNAS Jambi City. The problem is that few people distribute zakat through BAZNAS, the collection of zakat funds received is not appropriate compared to the regional potential and the number of Muslim residents in Jambi City. This research aims to find out whether trust influences the decision to pay zakat, as well as how to increase public trust in BAZNAS Jambi City. This research uses quantitative methods with a sample size of 100 muzakki with a sampling technique using the Solvin Formula. Data collection using questionnaires, interviews and documentation methods. Meanwhile, the data analysis technique is carried out using a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) or shortened to SEM – PLS. Each hypothesis will be analyzed using the Smart PLS version 2.0 application to test the relationship between variables. The research results obtained an estimated coefficient value of 0.057 with a probability value of 0.695 > 0.1. This means that knowledge has a positive but not significant effect on knowledge of issuing zakat. The results of this research are the same as the results of research conducted by Satrio & Siswanto (2016). However, this research shows that increasing knowledge from professional results does not have a significant impact on people's knowledge in paying professional zakat. This is caused by the pressure on professional results in the people of Jambi city. Where, the amount of knowledge received by farmers is dynamic depending on the income cycle of the community's profession.

PERAN LEMBAGA DOMPET DHUAFA RIAU DALAM PEMBERDAYAAN EKONOMI MASYARAKAT KOTA PEKANBARU

Putri Citra Setiawati — Fri, 28 Jun 2024 00:00:00 +0000

This research is motivated by the role of community development actors, where the community development actor here is the Dompet Dhuafa Riau institution. With research entitled The Role of the Dompet Dhuafa Riau Institution in Community Economic Empowerment in Pekanbaru City. The problem of this research is the role of the Dompet Dhuafa Riau Institution in Community Economic Empowerment in Pekanbaru City. The focus of this research is the role of the Dompet Dhuafa Riau Institution in Economic Empowerment in Pekanbaru City in 2020-2022. The theory used in this research is the theory of the role of institutions according to Indra Bastian, namely the role of institutions as motivators, the role of institutions as communicators and the role of institutions as dynamists. The method used is a qualitative research method. Data collection techniques by means of observation, documentation and interviews. The results of the author's research found that the role of the Dompet Dhuafa Riau Institute in economic empowerment through empowerment in productive zakat and this activity must be further increased considering the number of poor people in Pekanbaru City. There are several things that need to be improved, namely proper guidance in managing zakat so that it becomes maximally productive, regular guidance, and clarifying short-term and long-term goals.

PENGARUH E-FILING, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAMBI PELAYANGAN

Dhafi Ammar Junaidi, Agustina Mutia, Eri Nofriza — Fri, 28 Jun 2024 00:00:00 +0000

The purpose of this study was to determine the impact of E-filing, Knowledge and Tax Sanctions on Individual Taxpayer Compliance at the Jambi Pelayanangan Pratama Tax Office. This study uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously to determine the effect of E-filling (X1), knowledge (X2), and Tax Sanctions (X3) on Taxpayer Compliance. The research conducted produced the following findings and conclusions: This study concludes that E-filling has a negative effect on individual taxpayer compliance, while knowledge has a negative effect on individual taxpayer compliance, and Tax Sanctions have a positive effect on individual taxpayer compliance. T-test Based on the results of multiple regression tests, it can be concluded that the t-value for E-filling is -3.418 < t table 1.984 and a Sig value of 0.001 < 0.05. While the Knowledge variable (X2) gets a t-value of -5.069 < t table 1.984 and a Sig value of 0.000 < 0.05. Then the Tax Sanctions variable (X3) gets a t-value of 6.375 > t table 1.984 and a Sig value of 0.000 < 0.05. Simultaneously (F test) shows that the independent variables E-filling, Knowledge and Tax Sanctions together or simultaneously affect taxpayer compliance at the Jambi Pelayanangan Pratama Tax Office. Partially, the independent variables that have a significant influence are Tax Knowledge, Tax Sanctions, and the Implementation of E-Filling have an influence on taxpayer compliance.

ANALISIS PRAKTIK JUAL BELI MATERIAL BEKAS HARTA BENDA WAKAF DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH DAN HUKUM POSITIF (Studi di Masjid Al-Muawanah Desa Kali Asin Kecamatan Tanjung Bintang Kabupaten Lampung Selatan)

Munawaroh, Liky Faizal — Fri, 28 Jun 2024 00:00:00 +0000

This research is field research which uses 3 data sources, namely primary, secondary and tertiary data. This research is descriptive analysis. The collected data was analyzed qualitatively using an empirical juridical approach, namely sourced from Islamic Law and Positive Law. Based on the results of this analysis, it was found that in the practice of buying and selling used mosque waqf materials at the Al-Muawanah Mosque, Kali Asin Village, Tanjung Bintang District, South Lampung Regency, the principle of Maslahah Murlah is used. The benefit is seen from the usefulness of the waqf objects being sold and maintaining the waqf objects is lost in terms of their usefulness because maslahah is the benefit of the people. The equality of Islamic law and positive law related to the practice of buying and selling used waqf property materials that occurs in Kali Asin Village, Tanjung Bintang District, South Lampung Regency. Basically, buying and selling used waqf property material is basically not permitted, but there are provisions that allow the practice. that is, if the waqf assets no longer provide benefits and the sale will bring new benefits to the waqf assets. This cannot be separated from the aspect of the benefit of the people. The difference is that according to Islamic law it can be carried out by deliberation by the local community or with written approval from the Head of the District Religious Affairs Office based on advice from the Council as stated in the Compilation of Islamic Law in Article 225. Meanwhile, the process of changing waqf assets is according to positive law, as stated in Law Number 41 of 2004 concerning Waqf, in Article 41, changes to waqf assets can be made after obtaining written permission from the Minister with the approval of the Indonesian Waqf Board.

PERLINDUNGAN HUKUM TERHADAP PELAKU USAHA JUAL BELI ONLINE DENGAN METODE PEMBAYARAN KREDIT DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH DAN HUKUM POSITIF (Studi di Vivi Shop Media Elektronik Whatsapp)

Fitri Afifah, Liky Faizal — Fri, 28 Jun 2024 00:00:00 +0000

In the view of Islamic law, legal protection efforts that can be given to business actors related to bad faith behavior carried out by the buyer, one of which can be resolved by consultation, so that the relationship between the parties can certainly be lived well compared to cases handled in court. In positive law, the form of protection related to the law of online shop business actors who suffer losses due to the malicious intent of customers is based on the GCPL law, which also protects the rights of business actors to create a healthy trade process. As for the equations of Islamic law and positive law related to online buying and selling practices through payment methods, namely credit that occurs at Vivi Shop with Whatsapps electronic media, the problem is resolved by peace between the two parties. This is also consistent with the theory used by researchers in analyzing the case with the theory of Ishlãh. As we know, Ishlãh is an agreement to settle a dispute between two parties to a dispute peacefully, but the buyer still has the obligation to pay the arrears of installments for the goods for which he is responsible. While the difference in Islamic law and positive law related to the practice of buying and selling online with a credit payment system is when in Islamic law the problem can be resolved only between the business actors and buyers, while in positive law when the problem if there is no bright spot between the two parties, the business actors can file complaints to the Consumer Dispute Resolution Agency in accordance with Article 6 of Law Number 8 of 1999 to demand justice and responsibility for the losses suffered by business actors for actions taken by consumers.

PENERAPAN PRINSIP-PRINSIP EKONOMI SYARIAH DALAM PENGEMBANGAN USAHA KECIL DAN MENENGAH DI DESA KAYU LAUT MANDAILING NATAL

Jureid — Fri, 28 Jun 2024 00:00:00 +0000

This study aims to examine the application of Islamic economic principles in the development of Small and Medium Enterprises (SMEs) in Kayu Laut Village, Mandailing Natal, with a focus on the local culinary sector. Despite facing challenges in terms of understanding and access to Sharia-based capital, SMEs in this village are beginning to integrate Sharia principles such as justice, transparency, and the prohibition of usury into their business practices. SME practitioners apply profit-sharing systems and maintain openness in transactions, contributing to the sustainability of the business and strengthening social relations with the surrounding community. This study found that the application of Islamic economic principles can enhance SME growth, create an ethical business environment, and improve social welfare. However, challenges such as limited knowledge and access to Sharia financial institutions remain obstacles that need to be addressed to maximize the potential for Sharia-based SME development in the region.

PEMBIAYAAN INDUSTRI HALAL OLEH LEMBAGA KEUANGAN SYARIAH

Salsabila Adzkia, Malahayatie — Fri, 28 Jun 2024 00:00:00 +0000

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.