Articles
<![CDATA[Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Praktik Gadai Emas di Pegadaian Syariah Surabaya) ]]>
<![CDATA[Rahman, Lina Aulia]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 11 (2015): November-2015 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[One easy and practical financing is a pawn. Pawning gold is very attractive financing for fast processing and high estimates. Basic mortgage financing in Indonesia sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002 on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.This study aims to determine the accounting treatment products on the gold pawn Sharia Islamic Pawnshop Surabaya with gold pawn practice case studies on Islamic Pawnshop Blauran Surabaya Branch. This research is qualitative. The data collection methods used were interviews and take the financial statements on the official website Pawnshop. The results showed that the accounting treatment in the aspect of recognition and measurement in accordance with PSAK 107, PSAK 59, and PAPSI 2013. But, the presentation of the financial statements is not accordance with PSAK 100 and 101.]]>
<![CDATA[Variabel-Variabel Yang Mempengaruhi Tingkat Bagi Hasil Tabungan Mudharabah Pada Industri Perbankan Syariah di Indonesia Periode 2011-2014 ]]>
<![CDATA[Huruniang, Lauda]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 7 (2015): Juli-2015 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[The purpose of this research is examine the influence of non performing financing (NPF), financing to deposit ratio (FDR), total revenue, and BI rate toward trustee profit sharing mudharabah Islamic Bank Industries in Indonesia start from January 2011 until June 2014 periods. This research uses quantitative approach. The analysis method used in this research is the method of multiple linear regression analysis of time series with a significance level of 0,05.The result showed that performing financing (NPF) and BI rate have significant influence toward trustee profit sharing mudharabah partially, while financing to deposit ratio (FDR) and total revenue does not influence trustee profit sharing mudharabah significantly. However, non performing financing (NPF), financing to deposit Ratio (FDR), total revenue, and BI rate have significant influence toward trustee profit sharing mudharabah simultaneously.]]>
<![CDATA[Implementasi Akuntabilitas Dalam Konsep Metafora Amanah di Lembaga Bisnis Syariah (Studi Kasus : Swalayan Pamella Yogyakarta) ]]>
<![CDATA[Kalbarini, Rahmah Yulisa]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 7 (2014): Juli-2014 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[This study is aimed to find out accountability within Trustful metaphor concept and know the process also type of accountability in islamic business organization case study at Pamella Supermarket.The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. Data is collected by interview, passive participant observation, and secondary data. The informants of this research are an assistant manager, a marketing officer, an employee and costumers of the Pamella Swalayan in Yogyakarta.The results obtained, that the implementation of accountability with trustful metaphor concept in Pamella Supermarket based on pamella ownerâs concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility : business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibility of the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta.]]>
<![CDATA[Manajemen Risiko Dana Tabarru PT. Asuransi Jiwa Syariah Al Amin ]]>
<![CDATA[Saniatusilma, Hifi]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 12 (2015): Desember-2015 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[The purpose of this study is to find out the risk management of tabarru funds. As an institution that works to manage risk, islamic insurance has a duty to manage the tabarruâ funds. There is the possibility of a risk at tabarruâ fund. So, islamic insurance institution have a duty for risk management process of tabarruâ funds. This study uses a qualitative approach. Data research obtained by interview and documentation with the head and the deputy of Al Amin Surabaya branch. The results of this study, PT. Asuransi Jiwa Syariah Al Amin was execute the risk management process implemented by the four stages. Risk identification through underwriting limit process; rank the risk based on impact and complexity of risk;control risks by self retention; and response to the risk through change of insurance rates, products diversification and sharing of risk with reinsurance.]]>
<![CDATA[Analisis Keoptimalan Fungsi Baitul Maal Pada Lembaga Keuangan Mikro Islam (Studi Kasus Pada BMT Nurul Jannah di Gresik dan BMT Muda di Surabaya) ]]>
<![CDATA[Azizah, Rana Ayu]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 12 (2014): Desember-2014 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul tamwil) and social functions (Baitul Maal). Optimal can be seen from how the organization runs their operations effectively and efficiently. The aim of this research was to determine what causes of less-optimal from the social functions (Baitul Maal) on BMT.This research used qualitative approach and case study method with explanatory study. The informants in this research were managers and administrators of BMT. Based on that method, the selected informants were executive manager of BMT, menager of Baitul Maal, and management of BMT. Data collected by interviews with informants using validation method of sources and data triangulation.The results of this research indicate that their motivation cause disoptimal Baitul Maal function at Islamic microfinance institutions (case study at BMT Nurul Jannah Gresik and BMT Muda Surabaya).]]>
<![CDATA[Pandangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Airlangga Tentang Kepatuhan Syariah di Bank Syariah ]]>
<![CDATA[Usnah, Siti Asmaul]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 2 (2015): Februari-2015 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[Sharia compliance is the main pillar that distinguishes between Islamic banks and conventional banks. Nevertheless, there is still debate among people who use the services of Islamic banking about sharia compliance regarding to the principles of sharia. This research aimed to investigate the customerâs perception of Islamic bank in the scope of Economic and Business Faculty Airlangga University students regarding to sharia compliance practice in Islamic bank which is seen from the concept and indicators of sharia compliance.This research used qualitative approach with a case study. Data collection technique in this research used a Focus Group Discussion (FGD) that consist of four group students of the Economic and Business Faculty Airlangga University from four majors: Economics, Management, Accounting, and Islamic Economics. This research was analyzed using domain and componential analysis.The result of this research showed that sharia compliance concept in Islamic bank that has been agreed by all of four student groups of Economic And Business Faculty of Airlangga University was sharia principles practice in Islamic bank operational system. There were four indicators of sharia compliance which had been agreed by all of four group students of Economic And Business Faculty of Airlangga University. They were akad as according to sharia, corporate culture as according to sharia, lending scheme as according to sharia, halal source of funds. Whereas the indicators which werenât agreed yet by all of four groupstudents of Economic And Business Faculty of Airlangga University were the existence of Sharia Supervisory Board , financial statements which were reported as according to sharia accounting, and zakat funds.]]>
<![CDATA[Membandingkan Efisiensi Pembiayaan Bank Umum Syariah dan Bank Umum Konvensional di Indonesia Dengan Metode Data Envelopment Analysis (DEA) ]]>
<![CDATA[Sari, Ditta Feicyllia]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 2, No 8 (2015): Agustus-2015 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[This study aims to determine and comparing the level of financing efficiency of Islamic Banks and Conventional Bank in Indonesia. This study uses a quantitative non-parametric approach With Data Envelopment Analysis (DEA) VRS assumption, and a statistical tool Mann-Whitney U-Test. The samples are 10 Islamic Banks and 13 Conventional Commercial Bank those comply with the specified sample criteria. During 2010 to 2014, Islamic Bank has efficiency level of financing relatively higher than Conventional Bank based on VRS assumption. Source of inefficiency in Islamic Banks finance more due to inefficiency on ascale of financing . While the hypothesis test showed there are significant differences in the level of scale financing efficiency, and no significant difference in the level of financing efficiency between Islamic Banks and Conventional Banks in Indonesia with CRS and VRS assumption.]]>
<![CDATA[Perlakuan Akuntansi Akad Musyarakah Mutanaqisah (Studi Kasus : KPR iB Pada Bank Muamalat Cabang Darmo Surabaya) ]]>
<![CDATA[Sarwedhie, Aishanafi Khadifya]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 1, No 6 (2014): Juni-2014 ]]>
Publisher : <![CDATA[Jurnal Ekonomi Syariah Teori dan Terapan ]]>
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<![CDATA[Islamic bank is one of the services industry who offer products according to Shariah requirements. To meet the challenges and muamalah phenomena that exist in current business. Regulators, academics, practitioners, and Sharia Board are required to innovate the products that will be offered to customers. One such innovation is the emergence of hybrid contracts (multi-contract), where in the contract occurred several contract transacted. Application of the hybrid contract with the Bank Muamalah Indonesia is that using the KPR iB financing musharaka mutanaqisah contract (MMQ).Of these phenomena, this research intend to see out of the side of accounting applied in transactions using MMQ contract. This study aims to determine the accounting treatment on Musharaka mutanaqisah contract by Bank Muamalat Indonesia on KPR iB products and verify compliance whether the accounting treatment in accordance with PSAK No. 106 and DSN No. 73.The results of this research make findings that the accounting treatment was carried out by BMI for start-up capital is recognized as a capital MMQ cash. This is because the factors of positive law in force in Indonesia that have an impact on the next accounting treatment, installments process and when the end of the contract. In addition, the realization of the contract is not in harmony with the accounting treatment, so the accounting treatment can not describe what is going on in the contract because it can be obstruction by the positive law applicable. But overall accounting treatment has been carried out by BMI in accordance with PSAK No. 106 and DSN No. 73 on the MMQ installments process and when the contract expires.]]>
<![CDATA[KEWASPADAAN BANK DALAM PEMILIHAN AKAD PEMBIAYAAN KEPEMILIKAN RUMAH ]]>
<![CDATA[Fadhilah, Fatin]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ NISBAH: JURNAL PERBANKAN SYARIAH Vol 1, No 2 (2015): Jurnal Nisbah ]]>
Publisher : <![CDATA[Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor ]]>
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DOI: 10.30997/jn.v1i2.252
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menemukan alasan pemilihan akad pembiayaan kepemilikan rumah oleh bank-bank syariah. Metode yang dilakukan dalam penelitian ini adalah dengan pendekatan penelitian kualitatif, menggunakan depth interview dengan manajer bank. Hasil dari penelitian ini menunjukkan bahwa aspek risiko masih menjadi pertimbangan dalam memilih akad pembiayaan kepemilikan kepemilikan rumah. Terdapat tiga risiko yang menjadi pertimbangan, yaitu risiko mismatch dalam cost of fund, risiko kredit dan risiko pemasaran. Akad murabahah memiliki risiko-risiko yang lebih rendah dibanding akad yang lainnya. Selain itu penanganan risiko dari akad murabahah juga lebih mudah dibanding akad yang lain.]]>
<![CDATA[DETERMINAN PROPORSI DANA TABARRU’ PADA ASURANSI JIWA SYARIAH DI INDONESIA ]]>
<![CDATA[Pratama, Muhammad Rasyid Ridha]]>;
<![CDATA[Suprayogi, Noven]]>
<![CDATA[ Jurnal Ekonomi Syariah Teori dan Terapan Vol 7, No 7 (2020): Juli-2020 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/vol7iss20207pp1231-1246
<![CDATA[Sharia insurance must separate fund between participant fund and company fund which is effect separate from begining. The purpose of this research is to analyze the determinants of proportion tabarru?fund on participants contribution on sharia life insurance. Focus of research in Indonesia with quantitative approach which data collected from 15 sharia life insurance companys financial statements among 2014 until 2018. Method of research uses regression panel data with fixed effect model. Finding from this research are claim, sharia reinsurance, and operational expenses have significant effect and then investment return of tabarru fund, tabarru? funds growth, rbc and roe have not significant effect. Finding from this research can be implicated for develop sharia life insurance in Indonesia.Keywords: Proportion of Tabarru? Fund, Contribution, Sharia Life Insurance, Split Fund]]>
