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All Journal Jurnal Manajemen dan Agribisnis Signifikan : Jurnal Ilmu Ekonomi Hunafa: Jurnal Studia Islamika Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal IJIBE (International Journal of Islamic Business Ethics) Jurnal Ekonomi Syariah Teori dan Terapan Binus Business Review AL-ISHLAH: Jurnal Pendidikan Tazkia Islamic Finance and Business Review AL-FALAH : Journal of Islamic Economics Syntax Literate : Jurnal Ilmiah Indonesia Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat al-Afkar, Journal For Islamic Studies Edukasi Islami : Jurnal Pendidikan Islam Ta'dibuna: Jurnal Pendidikan Islam JURNAL MANAJEMEN (EDISI ELEKTRONIK) INOVATOR MIZAN Al-Infaq : Jurnal Ekonomi Islam NISBAH: JURNAL PERBANKAN SYARIAH Ihtifaz: Journal of Islamic Economics, Finance, and Banking Journal of Islamic Monetary Economics and Finance Jurnal Review Pendidikan dan Pengajaran (JRPP) Al Maal: Journal of Islamic Economics and Banking EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Al-Majaalis : Jurnal Dirasat Islamiyah Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Akrab Juara : Jurnal Ilmu-ilmu Sosial Mizan: Journal of Islamic Law El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Indonesian Journal of Islamic Economics and Business Diversity: Jurnal Ilmiah Pascasarjana Hunafa: Jurnal Studia Islamika Formosa Journal of Sustainable Research (FJSR) Jurnal Akuntansi dan Keuangan Islam (JAKIs)
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Journal : El-Mal: Jurnal Kajian Ekonomi

Analisis Penerapan PSAK No.109 Tentang Akuntansi Zakat, Infaq/Sedekah pada Lembaga Baznas Kota Depok Giera Muhammad Rizkiansyah; Hendri Tanjung; Ikhwan Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 2 No 1 (2021): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.912 KB) | DOI: 10.47467/elmal.v2i1.495

Abstract

As we know that there are three major forces in the world that greatly affect the economic system, namely the Socialist economic system, the Capitalist economic system, and the Islamic economic system. Zakat, infaq, and alms are an important and clear part of the Islamic economic system. Therefore, the Zakat Forum together with the Indonesian Institute of Accountants (IAI) compiled zakat accounting in 2007. In 2008 IAI finalized PSAK No.109 on Zakat Accounting. This study aims to determine the suitability of the application of PSAK No. 109 regarding accounting for zakat, infaq/alms at the Depok City BAZNAS Institute. This study uses qualitative research with analytical descriptive methods and the data used in this study are primary data obtained from interviews and literature studies. This research concludes that BAZNAS Depok City has implemented PSAK No.109 on accounting for zakat, infaq/alms as well as possible because almost all regulations in PSAK No.109 are followed by BAZNAS Depok City. The application of PSAK No. 109 concerning Accounting for zakat, infaq/alms at BAZNAS Depok City as evidence of the management's commitment in realizing transparency and accountability in the management of zakat infaq/alms. Some regulations that are not implemented by the Depok City BAZNAS are not so fatal, namely the Depok City BAZNAS does not take amil funds if the zakat or infaq is bound, Depok City BAZNAS does not buy assets under management from zakat funds, Depok City BAZNAS does not manage them first. In the past, infaq funds, but for a maximum of 2 months, had to be directly distributed to those entitled to receive them, and finally BAZNAS Depok City did not reveal the nature of the relationship between amil and mustahik.
Dampak Inklusi Keuangan dan Bank Syariah terhadap Kesehatan dan Pendidikan Nasional Ahmad Riswantio; Hendri Tanjung; Abrista Devi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 2 No 2 (2021): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.32 KB) | DOI: 10.47467/elmal.v2i2.518

Abstract

This study aims to analyze the impact of financial inclusion and Islamic banking on national health and education. The data used in this study is secondary data taken from the website of the financial services authority regarding Islamic banking statistics and data from the website of the Central Statistics Agency. The method used in this study is panel data regression analysis with the help of the Eviews 11 SV and StataSE 17 applications to obtain a complete description of the relationship between one variable and another. The sample in this study consisted of 33 provinces in Indonesia in the 2015-2020 period. The results of this study are that the inclusion variable does not have a significant effect on national health partially at the level of significance of more than 10%. However, the financial inclusion variable has a significant effect on national education partially at the level of significance of less than 10%. Islamic banks have a significant influence on national health partially at the level of significance of less than 10%. However, Islamic banks do not have a significant influence on national education partially at the level of significance of more than 10%. Then for the simultaneous regression, the results show that financial inclusion and Islamic banks jointly affect national health and education. The coefficient of determination of the two independent variables on national health is 84% ​​while the remaining 16% is explained or influenced by other factors that are not included in this research model. The coefficient of determination of financial inclusion and Islamic banking on national education is 4% while the remaining 96% is explained or influenced by other factors that are not included in this research model.
Pengaruh Promosi, Kehalalan Produk dan Kepercayaan terhadap Minat Beli Pengguna E-Commerce Shopee pada Mahasiswa Fakultas Agama Islam Universitas Ibn Khaldun Bogor   Annisa Murfadila; Hendri Tanjung; Gunawan Ikhtiono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 2 No 2 (2021): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.009 KB) | DOI: 10.47467/elmal.v2i2.521

Abstract

As the technology advanves of today are among the forms of globalization that make technological advances include changes in the busiess world, one of which is characterized by easy access to internet media that makes business activities unbounded in time and space, this led to the brith of the concept of the internet-based electronic trade or most people say E-Commerce. E-Commerce is aware of marketing, sales, deliveries, services and payments to consumers from a worldwide network of business partners. The study aims to see the influence of promotion, halal product, and trust in buying user E-Commerce Shopee in Islamic Faculty Student Ibn Khaldun Bogor University. The method used in this study is the quantity. The population in the study is partial to E-Commerce Shopee at the Islamic Faculty Student Ibn Khaldun Bogor University with a Nonprobability Sampling, Sample not change Purposive Sampling and using the Slovin rule of a questionnaire collection of data analysis technique used is the Partial Least Square (PLS). The results of this study show that promotions have a positive but significant impact on purchasing interests, halal product has a positive and significant impact on purchasing interests, and trust has a positive and significant impact on purchasing interests. To the E-Commerce Shopee in order to enhance the promotional aspect, strengthen the product halal aspect and strengthen the trust aspect in order to increase the interest of the purchase.
Analisis Manajemen  Pengelolaan dan  Pengembangan Wakaf Produktif di Pondok Pesantren Darussalam Ciomas Bogor Maulana Irvan Azhari; Hendri Tanjung; Yono Yono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 2 No 3 (2021): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.378 KB) | DOI: 10.47467/elmal.v2i3.530

Abstract

Discussed about how research management and development waqf productive in Islamic boarding school darussalam bogor ciomas this study in use of kualittatif in descriptive where made Islamic boarding school darussalam bogor ciomas ciomas as a research.Research show that Islamic boarding school darussalam ciomas bogor of west java in management and use the waqf productive manjerial arise by using basic management for management waqf productive development and do with some effort of them are development through istibdal, coordination with third party, development through purchase assets from the wakif and development through the provision of new wakif assets..
Analisis Faktor-Faktor yang Mempengaruhi Minat & Keputusan Mahasiswa Bogor Berinvestasi di Pasar Modal Syariah pada Masa Pandemi(2019-2020) Muhammad Adnan; Hendri Tanjung; Abrista Devi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 2 No 3 (2021): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.389 KB) | DOI: 10.47467/elmal.v2i3.620

Abstract

This study aims to determine what factors influence the interest and decision of Bogor students to invest in the Islamic capital market during the pandemic. The sample in this study were students of the Islamic economics study program class 2017-2018 which consisted of three campuses including Ibnu Khaldun University, Bogor Agricultural University, and the Tazkia Institute with a total of 100 students. The independent variables in this study include benefits, motivation, returns and knowledge, and the dependent variable in this study is the interest variable and the decision variable. The method used in this study is a quantitative method and the data used in this study are primary data obtained directly from the results of distributing questionnaires and measured using a Likert scale. The data analysis technique used in this study is SmartPLS. The data in this study were collected using a questionnaire and then processed using the SmartPLS 3.3.3 program. The results showed that the benefit variable (X1) and the return variable (X3) had a positive and significant effect on the interest variable (Y1) and for the knowledge variable X4 and the interest variable Y1 had a positive and significant influence on the decision variable Y2. Keywords: Benefits, Motivation, Return, Knowledge, Capital Market, Investment
Pengaruh Promosi, Kualitas Pelayanan, dan Implementasi Syariah terhadap Minat Masyarakat Menggunakan Jasa Pegadaian Syariah Nia Ruhaniah; Hendri Tanjung; Hilman Hakiem
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 3 No 1 (2022): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.47 KB) | DOI: 10.47467/elmal.v3i1.633

Abstract

This study aims to determine how much influence the promotion, service quality, and implementation of sharia has on people's interest in using sharia pawnshops. This study uses quantitative methods by distributingquestionnaires online or google forms to respondents with criteria aged 20-40 years and knowing about sharia pawnshops. This research was conducted in the city of Depok with a total of 100 respondents. In this study, it was found that the promotion and service quality variables had a significant effect, while the sharia implementation variable had no significant effect. In addition, in this study it was also found that the Y variable could be explained by 71.3% by the X variable. and the remaining 28.7% was explained by other variables outside the study. Keyword: Promotion, Service Quality, Syariah Implementation, and Interest
Pengaruh Kinerja Karyawan, Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Nasabah Bank Syariah Indonesia Binta Malina Azkiya; Hendri Tanjung; Syarifah Gustiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 3 No 1 (2022): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.432 KB) | DOI: 10.47467/elmal.v3i1.635

Abstract

This study aims to determine how much influence employee performance, service quality and product quality have on customer satisfaction of Indonesian Islamic banks. This study uses a quantitative method with random sampling, namely anyone who is met and deemed to be in accordance with the criteria needed in the study. This research was conducted at Bank Syariah Indonesia Sub-Branch Office Citeureup 1 with a total of 96 respondents. In this study, it was found that employee performance had no significant effect, while service quality and product quality had a significant effect. In addition, this study also found that variable Y can be explained by 71.8% by variable X, and the remaining 28.2% is influenced by other variables outside the study.
Optimalisasi Wakaf Produktif untuk memperkuat sistem ketahanan pangan Ripki Mulia Rahman; Hendri Tanjung; Ibdalsyah Ibdalsyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 3 No 5 (2022): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1382.212 KB) | DOI: 10.47467/elmal.v3i5.1988

Abstract

Food is the right of every individual and the obligation of the state to ensure its availability. Relying on imports to maintain national food stability must be addressed by increasing national food production in order to have a wider impact not only on food security but also on economic security. The concept of food security is not limited to food availability either through production, warehouse stock or imports. Another thing to note is good storage management. Likewise with its accessibility, both through equitable and controlled distribution and the ability of the community to access the food. Communities must be guaranteed by the state to be able to meet their own food needs by providing food that is accessible to all groups or providing assistance so that people can access their food needs. This study uses a literature study method with a descriptive qualitative approach. The purpose of this study is to find an alternative model that covers all aspects of food security in facing the threat of a food crisis by making productive waqf an important element in strengthening the national food security system. Optimizing the potential of waqf with the support of zakat, infaq/alms is expected to be an alternative model for strengthening the existing food security system and have a positive impact on the availability of food stocks and their accessibility by the community.
Co-Authors . Ascarya Aam Slamet Rusydiana Aam Slamet Rusydiana Abbas Mansur Tamam Achmad Dzikri Rajuli Ade Khadijatul Z. HRP Ade Nur Rohim Agung Sri Hendarsa Agus Samsono Agus Windiarto Ahmad Mukri Aji Ahmad Riswantio Ahmad Tafsir Ahmad Tafsir Akhmad Alim Akman Daulay Ali Nurdin Anwar Amelia Sabrina Aminda, Renea Shinta Amir Teungku Ramly Andriani, Maya Annisa Murfadila Arief Rohman Yulianto Asmuni Asmuni Ating Sukma Awaluddin Faj Awaluddin Faj Azhar, Huzaifah Binta Malina Azkiya Budi Handrianto Budi Handrianto Bukhari Is Dede Rustaman Dedi Walujadi Devi, Abrista Didin Hafidhuddin Didin Hafidhuddin Didin Hafidhuddinb Didin Hafidudhin E Mujahiddin Eko Ruddy Cahyadi Emmy Hamidiyah Endis Sopiandi Erwandi Tarmizi Euis Sufi Jatiningsih Fahlul Amri Fahruddin Sukarno Giera Muhammad Rizkiansyah Gunarti Sukriyatun Gunawan Ikhtiono Gustiawati, Syarifah Hakiem, Hilman Hamzah Abdul Karim Prasetyo Hani Fauziah Haryono Haryono Hasanudin Hasanudin Hasnan Hanif Hasnawati Hasnawati Hefriansyah Hefriansyah Henik Hari Astuti Hermanto Siregar Huda, Nurul Ibdalsyah MA Ibdalsyah, Ibdalsyah Ikhwan Hamdani Iman Santoso Imas Kania Rahman Inas Afifah Zahra Indupurnahayu Indupurnahayu Irfan Syauqi Beik Irsan Irwan Habibi Hasibuan Kiki Ismanti Kuni ‘Afifah Lili Puspita Sari Lina Marlina Lita Wulandari Marlina Marlina Martua Siregar, Taufik Akbar Maryasin Abdul Hamid maudy, witri Aulia Maulana Irvan Azhari Mayong Ajiwinanto Megawati Simanjuntak Muhammad Adnan Muhammad Alfi Alhubbufillah Muhammad Garamatan Mujahidin, Endin Mukhamad Yasid Mukhamad Yasid Muslim Marpaung Nadratuzzaman Hosen Nanang Fattah nanang nanang Nanang Widyantoro Nasrudin Anas Nia Ruhaniah Niati Niati Nur Ahmadi Bin Rahman Nur Laili Nur Laili Nur S Buchori Nurul Huda Qurroh Ayuniyyah Rahmat Hidayat Rahmat Mulyana Rahmat Rahmat Rahmi Eka Putri Ramdani, Muhamad Rara Genta Munggarani Basri Rida Nugraha Rifki Ismal Ripki Mulia Rahman Saepudin Saepudin Setiadi Djohar Sholihat, Siskawati Sholikul Hadi Sigit Indra Prianto Siti Rahmawati Siti Salbiah Siti Sopuroh Sri Nooryani Sugara Sugara Sukarno, Fahrudin Sulvia Sabtu Suprihatin Suprihatin Suprihatin Suprihatin Syarifah Gustiawati Syarifah Gustiawati Taufik Akbar Martua Siregar Tefur Rochman Tjetjep Suhandi Trisiladi Supriyanto Trisiladi Supriyanto Widdy Tanzila Witri Aulia Maudy Yono Yono Yudhi Vianto Hadi Prastiono Yudi Saeful Rizal, Yuni Maharani Yupiter, Yupiter Yusri Yusron Zahid Mubarok Zulfia Artiza