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Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 25974904     EISSN : 26205661     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains writings of research results or theoretical studies related to economics, finance and sharia banking.This journal is published by the Department of Islamic Banking Faculty of Economics and Islamic Business UIN Alauddin Makassar. This journal is published in 2 (two) editions every year, October and April editions.
Arjuna Subject : -
Articles 85 Documents
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Faktor-Faktor Yang Mempengaruhi Kualitas Penyajian Laporan Keuangan Syariah Baitul Maal Wa Tamwil Di Kabupaten Wonogiri Rahmadieni, Risky Yuniar
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 3, No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.246 KB) | DOI: 10.24252/al-mashrafiyah.v3i2.10038

Abstract

Baitul Mal Wattamwil is a sharia financial institution that develops  business activities and prepares financial reports with sharia principles. Shariah accounting standards, shariah audit, shariah supervision, Islamic corporate governance and Islamic work ethics are instrumental factors in the preparation of quality financial statements. The purpose of this study was to determine the extent to which the Statement of Islamic Accounting Standards, Shariah Audit, Shariah Supervision, Islamic Corporate Governance and Islamic Work Ethos affect the Quality of Shariah Financial Statement Presentation in the Baitul Wat Mal of Wonogiri Regency Regional Office. This study uses a quantitative approach. Samples were taken by convenience sampling method. Based on the results of this study, effects of statement of Islamic accounting standards and Islamic work ethos on the quality presentation of Islamic financial statements. On the other hand, Islamic auditing, shariah supervision, Islamic corporate governance can not affect the quality presentation of sharia financial statements.Keywords: Islamic Accounting Standards, Shariah Audit and Shariah Financial ReportBaitul Mal Wattamwil merupakan lembaga keuangan syariah yang mengembangkan kegiatan usahanya dan penyusunan laporan keuangan dengan prinsip-prinsip syariah. Standar akuntansi syariah, audit syariah, pengawasan syariah, Islamic corporate governance dan etos kerja Islam adalah faktor instrumen yang berfungsi membantu dalam menyusun laporan keuangan yang berkualitas. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh pernyataan standar akuntansi syariah, audit syariah, pengawasan syariah, Islamic corporate governance dan etos kerja Islam terhadap kualitas penyajian laporan keuangan syariah di Baitul Mal Wat Tamwil Kabupaten Wonogiri. Penelitian ini menggunakan pendekatan kuantitatif. Sampel diambil dengan metode convenience sampling. Dari hasil penelitian ini, ditunjukkan bahwa menurut uji parsial, terdapat pengaruh pernyataan standar akuntansi syariah dan etos kerja Islam terhadap kualitas penyajian laporan keuangan syariah. Di sisi lain, audit syariah, pengawasan syariah, Islamic corporate governance terdapat tidak berpengaruh terhadap kualitas penyajian laporan keuangan syariah. Kata Kunci: Standar Akuntansi Syariah, Audit Syariah, dan Laporan Keuangan Syariah
Total Assets Turn Over, Debt to Assets Ratio, dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan Sub Sektor Asuransi Mawarsih, Sri; Ramadhani, Fajri; Irawati, Limora; Fadillah, Nur
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.181 KB) | DOI: 10.24252/al-mashrafiyah.v4i1.12373

Abstract

The expansion of insurance sub-sector companies in Indonesia is quite advanced, but on the other hand the profits of insurance sub-sector companies show instability during the observation period. This reseacrh aims to analyze the effect of Total Assets Turn Over, Debt to Assets Ratio and Debt to Equity Ratio on Return on Assets on Insurance sub sector companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) Period 2014-2018. The research population was 16 companies, of which with the purposive sampling technique obtained 12 companies that met the criteria as a sample. Data analysis techniques used multiple linear regression analysis with the classical assumption test. The results Total Assets Turnover had a significant positive effect on Return on Assets, Debt to Assets Ratio had a significant negative effect on Return on Assets, and Debt to Equity Ratio did not significantly influence Return on Assets. Asset management is needed to properly regulate the level of loans on assets and capital of the company in order to reduce expenses and maximize the acquisition of Return on Assets.Keywords: Total Assets Turn Over, Debt to Assets Ratio, Debt to Equity Ratio, Return on AssetsPerkembangan perusahaan sub sektor asuransi di Indonesia cukup maju, namun disisi lain laba perusahaan sub sektor asuransi menunjukkan instabilitas selama periode pengamatan. Penelitian ini bertujuan menganalisis pengaruh Total Assets Turn Over, Debt to Assets Ratio dan Debt to Equity Ratio terhadap Return on Assets pada perusahaan sub sektor Asuransi yang terdaftar di BEI Periode 2014-2018. Populasi penelitian sebanyak 16 perusahaan, dari jumlah tersebut dengan teknik purposive sampling diperoleh 12 perusahaan yang memenuhi kriteria sebagai sampel. Teknik analisis data  menggunakan Analisis regresi linier berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa Total Assets Turnover  berpengaruh positif signifikan terhadap Return on Assets, Debt to Assets Ratio berpengaruh negatif signifikan terhadap Return on Assets dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return on Assets. Diperlukan pengelolaan aset dengan baik untuk mengatur tingkat pinjaman atas aset maupun modal perusahaan agar dapat mengurangi pengeluaran dan memaksimalkan perolehan Return on Assets.Kata Kunci: Total Assets Turn Over, Debt to Assets Ratio, Debt to Equity Ratio, Return on Assets 
ANALISIS POSITIONING INDUSTRI PERBANKAN SYARIAH DI INDONESIA Efendi, Ahmad
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 1, No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v1i1.4362

Abstract

Penelitian ini bertujuan membahas mengenai strategi positioning yang dilakukan oleh industri perbankan syariah secara umum di Indonesia. Sebagaimana diketahui bahwa penduduk Indonesia yang beragama Islam kurang lebih 80% penduduk Indonesia. Hal ini seharusnya menjadi peluang dan keunggulan bagi perbankan Syariah untuk bertumbuh pesat dan besar, namun kenyataannya penguasaan pasar perbankan Syariah di Indonesia hanya berkisar 5 – 6%. Hal ini bertolak belakang dengan kenyataan bahwa penduduk Indonesia mayoritas adalah muslim dengan asumsi bahwa mereka ingin menjalankan syariat agama. Penelitian ini merupakan kajian literatur yang melihat fenomena yang terjadi dikaji dengan konsep teori.
Strategi Bauran Pemasaran Industri Tempe Dalam Perspektif Ekonomi Syariah Di Kabupaten Sri Indrapura Provinsi Riau Nurhadi, Nurhadi; Salim, Agus
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 3 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.744 KB) | DOI: 10.24252/al-mashrafiyah.v3i2.9290

Abstract

The fall in the buying and selling numbers in the tempe industry in Kec. Sabak Auh, Kab. Siak Sri Indrapura, Riau. Aims to find out the marketing mix strategy, supporting and inhibiting factors in terms of the Islamic economy of the tempe home industry. The population of 20 people is also the object. Primary data and secondary data obtained by observation, interviews, and questionnaires, then analyzed using descriptive qualitative methods. The result: 1). The marketing mix strategy undertaken by the tempe home industry is still traditional, both in terms of product, location, promotion, and price. 2). Supporting factor is one of the traditional foods, which are popular in the community and sterile from chemicals. The inhibiting factor is the limited raw material for soybeans. 3). Islamic Economics review of the Marketing Mix Strategy undertaken are: 1). Tempeh products are not prohibited. 2). Prices offered are affordable. 3). Place of marketing in strategic locations and easily accessible. 4). Promotion is not yet fully in accordance with the Islamic economic system, because it has not yet maximized to increase sales, it is evident from the aspect of the strategy that it still is. Then the researcher recommends that the results of this study become a consideration for tempe industries in Riau.Keywords: Marketing Mix Strategy, Home Industry, Sharia Economy.Turunnya angka jual beli dalam industri tempe di Kec. Sabak Auh, Kab. Siak Sri Indrapura, Riau. Bertujuan untuk mengetahui strategi bauran pemasaran, faktor pendukung dan penghambat ditinjau dari ekonomi Islam industri rumah tangga tempe. Populasi 20 orang juga sebagai objeknya. Data primer dan data sekunder didapat dengan observasi, wawancara, dan kuesioner, selanjutnya dianalisis dengan metode deskriptif kualitatif. Hasilnya: 1). Strategi bauran pemasaran yang dilakukan industri rumah tangga tempe masih tradisional, baik dari segi produk, tempat, promosi, dan harga. 2). Faktor pendukungnya merupakan salah satu makanan tradisional, yang populer di masyarakat dan seteril dari bahan kimia. Faktor penghambatnya, terbatasnya bahan baku kedelai. 3). Ekonomi Islam meninjau dari Strategi Bauran Pemasaran yang dilakukan adalah: 1). Produk tempe tidak dilarang. 2). Harga ditawarkan terjangkau. 3). Tempat pemasaran di lokasi strategis dan mudah diakses. 4). Promosi belum sepenuhnya sesuai dengan sistem ekonomi syariah, karena belum memaksimalkan untuk meningkatkan penjualan, terbukti dari aspek strategi masih seperti apa adanya. Maka penneliti menganjurkan agar hasil penelitian ini jadi modal pertimbangan para industri tempe di Riau.Kata Kunci: Strategi Bauran Pemasaran, Industri Rumahan, Ekonomi Syariah.
Tingkat Pemahaman Mahasiswa terhadap Produk-Produk Perbankan Syariah Samsul, Samsul; Ismawati, Ismawati
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.603 KB) | DOI: 10.24252/al-mashrafiyah.v4i1.12369

Abstract

The sharia financial literacy index in Indonesia is still low, only at 8,11 percent and Islamic financial inclusion at 11,06 percent, including students in it. This article discusses the level of understanding of students, Department of Sharia Banking, UIN Alauddin Makassar on Islamic banking products after studying Islamic Banking courses. This research is a descriptive quantitative research, the data collection was carried out through observation, and questionnaires with a total of 64 respondents, then analyzed using descriptive quantitative analysis using SPSS statistical tools. The results showed that the level of student understanding of Islamic banking products, namely collection products, distribution products, and financial services products, generally students understand with a general level of understanding above 75 percent. However, students still need to increase their understanding of wadiah, musharaka, istisna, hawalah, and kafalah products. The steps that can be taken are through public lectures, seminars, workshops, and visits directly to Islamic banks.Keywords: Understanding of Students, Islamic Banking ProductsIndeks literasi keuangan syariah masyarakat di Indonesia masih rendah,  hanya berada pada angka 8,11 persen dan inklusi keuangan syariah pada angka 11,06 persen, termasuk mahasiswa di dalamnya. Artikel ini membahas tingkat pemahaman mahasiswa Prodi Perbankan Syariah UIN Alauddin Makassar terhadap produk-produk perbankan syariah setelah mempelajari mata kuliah Perbankan Syariah. Penelitian ini merupakan penelitian kuantitatif deskriptif, pengumpulan datanya dilakukan melalui observasi, dan kuesioner dengan jumlah responden sebanyak 64 orang, kemudian dianalisis menggunakan analisis kuantitatif deskriptif menggunakan alat bantu statistik SPSS. Hasil penelitian menunjukkan bahwa tingkat pemahaman mahasiswa terhadap produk-produk perbankan syariah, yakni produk penghimpunan, produk penyaluran, dan produk jasa kuangan, umumnya mahasiswa paham dengan tingkat kepahaman umumnya di atas 75 persen. Namun demikian mahasiswa masih perlu ditingkatkan pemahamannya tehadap produk Wadiah, Musyarakah, Istisna, Hawalah, dan Kafalah. Langkah yang dapat ditempuh adalah melalui kuliah umum, seminar, workshop, dan kunjungan kuliah lapangan langsung ke bank-bank syariah. Kata Kunci: Pemahaman Mahasiswa, Produk Perbankan Syariah
Risiko Pembiayaan Pada Bank Syariah di Indonesia: Tinjauan Atas Pembiayaan Berbasis Bagi Hasil Purwanto, Purwanto; Ramadani, M. Kevin; Fitriyani, Yeny
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.15439

Abstract

This study aims to analyze how the role of profit-sharing based financing in minimizing non-performing financing at Islamic commercial banks in Indonesia. This type of research is a quantitative approach. The type of data used is secondary data in the form of quarterly periods March 2016-December 2018. Data analysis uses panel data regression analysis consisting of 9 Islamic commercial banks. The results of this study indicate that profit-sharing based financing, namely mudharabah, contributes to the decline in Non-Performance Financing. Meanwhile, profit-sharing based financing with a musyarakah contract contributed to the decline in non-performance financing, but not significantly.
Transaksi Mata Uang Asing (Al-Sharf) Dalam Perspektif Islam Pada Bank Syariah Mandiri Cabang Makassar Suhartono, Suhartono; Nurwahida, Nurwahida
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 5, No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v5i1.19674

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pertukaran valuta asing Syari’ah Al-Sharf yang diterapkan oleh Bank Syari’ah Mandiri, perlakuan akuntansi transaksi tersebut, serta kesesuaiannya dengan prinsip Syari’ah. Metode penelitian ini menggunakan pendekatan kualitatif yang datanya diperoleh dari observasi lapangan, studi pustaka dan wawancara dengan 2 informan yang mengetahui betul mekanisme Al-Sharf yang berlaku di Bank Syari’ah Mandiri. Data yang diperoleh kemudian dianalisis dengan metode deskriptif dan komparatif. Penelitian ini menemukan bahwa jasa pertukaran valuta asing pada Bank Syari’ah Mandiri cabang ratulangi Makassar menggunakan akad Al-Sharf yang diperuntukkan bagi perorangan maupun badan usaha dan jenis transaksi yang diperbolehkan hanya transaksi spot saja, adapun transaksi forward, swap dan option tidak diperbolehkan. Dengan demikian, transaksi valuta asing belum bisa dikatakan sesuai prinsip Syari’ah secara keseluruhan karena masih menggunakan istilah “jual beli” valuta asing sedangkan dalam prinsip Syari’ah “pertukaran” valuta asing lebih tepat digunakan.
Praktik Income Smoothing dan Potensi Displaced Commercial Risk Pada Sukuk Mudharabah Brahim, Singgih Rasyitu; Muhammad, Rifqi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.13375

Abstract

This paper aims to discuss the implementation of one of the mudharabah sukuk issued by corporations. Furthermore, the paper specifically discusses indications of Income Smoothing practices and the potential for Displaced Commercial Risk (DCR) in the implementation of sukuk with mudharabah contracts.  The type of research uses qualitative methods in the form of library research with a descriptive approach. This paper reveals the fact that there is a practice of Income Smoothing in the distribution of profit sharing to investors in Sukuk Mudharabah PT SMI. On the other hand, mudharabah sukuk also has DCR potential that will be experienced by investors because the nature of the investment is not classified as sufficiently liquid compared to other investment models and has a relatively high risk. Therefore, a special scheme and regulations are needed for sukuk mudaraba in terms of overcoming the problem of income smoothing and preventing the occurrence of DCR.
Model Bisnis Islamic Financial Technology Produk Bank Syariah di Kota Medan Hariani MD, Pipit Putri; Rahmayati, Rahmayati; Mujiatun, Siti
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.15545

Abstract

This study aims to provide a business model of financing processes in Islamic banks through the financial technology model. By outlining the process that is practiced at four Islamic banks, namely PT. Bank Muamalat, PT. BRISyariah, PT. Bank Aceh, and PT. North Sumatra Bank. So as to produce a model in the implementation of business financing products. This research method uses a qualitative descriptive approach through the stages of determining problems, interviews, and conclusions. Based on the financing procedures of the four Islamic banks, it was analyzed that PT. Bank Aceh and PT. Bank of North Sumatra still applies a manual system. PT. Bank Muamalat and PT. BRISyariah has implemented a combination of technology and manual processes, but PT. BRISyariah is more comprehensive than PT. Bank Muamalat. The results of the study prove that the fintech business model in the financing process at Islamic banks accelerates the financing process for customers.
Peran Religiusitas dalam Memoderasi Disposable Income dan Pengetahuan Perbankan Syariah terhadap Minat Menabung di Bank Syariah Sugesti, Putri; Hakim, Luqman
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 5, No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v5i1.19956

Abstract

This study aims to analyze the effect of income and knowledge of Islamic banking on interest in saving in Islamic banks with religiosity as a moderating variable. This type of research is quantitative research using data techniques through questionnaires. The population of this study were students at 3 State Universities in Surabaya, namely Sunan Ampel State Islamic University Surabaya, Surabaya State University, and Airlangga University. The sample of this research is 100 students of the Sharia economics study program at 3 State Universities in Surabaya. Technical analysis of the data used the multivariant statistical method of Structural Equation Modeling (SEM) using Partile Least Square (PLS) and calculated using the Warp PLS 6.0 computer program. The sampling technique used purposive sampling, namely by using special criteria that have been determined by the researcher. The results of this study are that there is a positive effect of disposable income on interest in saving, knowledge of Islamic banking has an effect on interest in saving, religiosity cannot moderate disposable income on interest in saving, and knowledge of Islamic banking is moderated by religiosity on interest in saving.

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