Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Journal of Islamic Economics, Accounting and Banking (JESKaPe) is a scientific journal managed by the Islamic Economics Study Program of the Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal as a forum for pouring research results both conceptually and technically related to the scope of Islamic Economics, Islamic Finance and Islamic Banking. The JESKaPe Journal is published twice a year, in June and December, the first issue of June 2017.
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<![CDATA[ANALISIS ASPEK SHARIA COMPLIANCE DARI PEMBIAYAAN TAKE OVER PADA PERBANKAN SYARIAH ]]>
<![CDATA[Iskandar Iskandar]]>;
<![CDATA[Ilva Andira]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[This is rechecked by BI Checking trade checking andreassessment of guarantee application about take over of islamic baking. Then he submit a financing proposals to the FC. Which is given to financing committee, the next step is making a card counteracts and fund disbursement then the bank. Settle the client’s debt from the previous bank .in conducting its business The Bank and Brand Banda Aceh must comply with the principles of Sharia or Compliance Sharia. In conducting this take-over financing, Islamic Banks can use several contracts stipulated by fatwa No. 31/DSN-MUI/IV/2001 about Debt Transfer. Regarding aspectsof sharia complianceon take-over financing at PT. Islamic banking Brand Banda Aceh is really guarded by the bank, except, the initial financing is KPR financing because it is difficult to know that the building that is standing is being renovated or building from the beginning and if the funds provided for business capital financing are clear the financing is from the turnover of goods which can be seen directly from the store. Keywords: Take Over Financing, Sharia Compliance]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ayumi Rahma]]>;
<![CDATA[Rita Mulyani]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[Manager’s flexibity in choosing accounting policies and conflict between agent and principal create opportunities of earning management.The purpose of this study is to analize the impact of asymmetric information, leverage, firm size, and Profitability toward earning management with mangerial ownership as moderating variable. Eleven companies from property, real estate and buliding construction that listed on Indonesia Stock Exchange from 2012 to 2016 is used as sample. Panel data analysis is used to test the hypothesis with the help of Eviews 8 as statistical software. The results are asymmetric information and Firm size do not affect earning manaegement. On the other hand, this study finds that Leverage and Profitability affect earning management. Leverage has negative relaitonship with earning management and Profitability has a posititive realtionship with earning management. Moreover, managerial ownership able to moderate the effect of asymmetric information, leverage, firm size and profitability on earning management. Keywords: Earning Management, Asymmetric Information, Leverage, Firm Size, Managerial Ownership]]>
<![CDATA[HEDGING DAN PERKEMBANGANNYA ]]>
<![CDATA[Husni Husni]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[Hedging transactions are transactions that have been widely used, both in the financial sector and in other fields. However, this transaction is not too familiar to many people. This paper briefly presents the understanding, history, instruments and advantages and disadvantages of hedging. Keywords: Hedging, Risk, Exchange Rate, Price]]>
<![CDATA[IMBT ANTARA DSN DENGAN BANK SYARI’AH ]]>
<![CDATA[Aulil Amri]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[This study is to analyze al ijarah muntahiah bi tamlik financing according to the national syari'ah council and its application in Islamic banking, and analyzing its conformity according to the prevailing regulations that is the fatwa of National Syari’ah Council Number 27 / DSN-MUI / III / 2002 about al-Ijarah al-Muntahiyah bi al-Tamlik. The results show that some of the Islamic banking transaction is already in accordance with the Islamic Shari'a but there are still al ijarah muntahiah bi tamlik practices that are not appropriate or deviate from the fatwa of the National Syari’ah Council. The deviation is like multi-faith practice for example the tenant becomes the owner of the object automatically with the final rental repayment without any new transaction. The function of the National Syari’ah Council as the supervisor of transaction activities at the syari'ah financial institution is not running properly, this causes the illegal transactions of Islamic banks to grow rapidly developed. Keyword: Dewan Syariah Nasional, Ijarah Muntahiah bi Tamlik, Islamic Banking.]]>
<![CDATA[KEADILAN, NEGARA DAN PEMBANGUNAN EKONOMI: PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[Malahayatie Malahayatie]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[This article aims to describe the theory of Islamic justice in a country in order to realize economic development evenly. The Islamic economic system is based on the principle of justice, this covers all basic aspects of the economy such as production, distribution, consensus and exchange. Justice is the most important pillar in the Islamic economy. In Islam the State has an important role in upholding this justice, so that the State must have policies or strategic steps for the realization of a just and prosperous economic development. Regarding justice, Ibn Khaldun has emphasized that justice is the backbone and principle of the strength of an economy. If justice cannot be implemented, then a country will be destroyed and destroyed. The state has a big responsibility in realizing just economic development. This requires that the community has the same opportunity to obtain a decent life, even though each society is distinguished by the level of potential, skill and intellectuals, as well as the economic life it has. In the Islamic economy justice is meant that the country together with its community is able to integrate synergistically to regulating the whole aspect of life into a whole set of entities. The justice to be achieved in this article also expects the nature and character of the community as the core of a country in order to have commendable traits in using all natural resources as capital for production, consumption and distribution. Keywords: Justice, State, Economic Development, Islamic Economy]]>
<![CDATA[OPERASIONAL KOPERASI ISHLAH DAYAH MALIKUSSALEH PANTON LABU MENURUT PERSPEKTIF AKAD TABARRU’PADA ASURANSI SYARIAH ]]>
<![CDATA[Hidayatina Hidayatina]]>;
<![CDATA[Muhammad Umar Joni]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[Koperasi Ishlayah Dayah Malikussaleh Panton Labu is a form of business cooperative. However, operationally it is different from Islamic cooperatives in general. The formulation of the problem is: 1) How is the operation of the Ishlah cooperative in the Dayah Malikussaleh Panton Labu? 2) How is the operation of the Ishlah cooperative in the Dayah Malikussaleh Panton Labu according to the tabarru contract 'perspective on Islamic insurance? While the method used is field research using qualitative research with the help of qualitative data. The results of this study are: 1) the operation of the Ishlah cooperative is divided into 3: a) the existence of principal savings, mandatory savings and voluntary savings collected from each member of the cooperative. b) cooperative funds are managed in the form of kiosks, mini markets and the existence of oil palm plantations owned by cooperatives that are c) The remaining proceeds of the Ishlah cooperative are not shared with cooperative members, but cooperative business development is used, to cover the salary shortages of teachers and employees of Dayah Malikussaleh and for the construction and renovation of the dayah malikussaleh infrastructure. 2) tabarru 'which is in sharia insurance, where the remaining results of the business are not shared with members of the cooperative, but will be used as funds to help fellow members of the cooperative, such as to cover the salary shortages of teachers and employees of dayah Malikussaleh. However, cooperative funds are directly managed by the Ishah cooperative. Unlike the case with tabarru 'funds on insurance that invests in sharia financial institutions, and the profits derived from these investments will be included in the tabarru account.]]>
<![CDATA[PARADIGMA INTEGRASI-INTERKONEKSI DALAM EKONOMI ISLAM ]]>
<![CDATA[Ali Muhayatsyah]]>;
<![CDATA[Yoesrizal M Yoesoef]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[The process of Islamization is a methodological problem. Methodologically economics (social science) has a dependence on natural science. In other terms Islamic economic methodology is consultative and dynamic in order to produce transcendent knowledge supported by empirical and rational truths, as well as the main truths originating from God.The integration- interconnection paradigm is essentially that Islamic Economics should be inherent and not desirable because it can be integrated and interconnected with various scientific fields. Integration is done by making the Qur'an and hadith the grand theory of knowledge. Integration referred to here is related to efforts to integrate economic science with Islam without having to eliminate the uniqueness between the two sciences. Keywords: Integration, Interconnection, Islamic Economics.]]>
<![CDATA[PENGARUH DPK DAN PEMBIAYAAN TERHADAP PENINGKATAN FEE BASED INCOME PT. BANK SYARIAH MANDIRI ]]>
<![CDATA[Ismaulina Ismaulina]]>;
<![CDATA[Nurul Haqiqi]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[Banks obtain funding sources from collecting public funds in the form of demand deposits, savings and time deposits. This funding source is known as third party funds (DPK). Furthermore, the funds are channeled through financing as a banking investment in order to obtain profits from planting or capital participation in businesses run by business people. Financing provided is subject to loan services in the form of administrative fees contained in Fee Based Income. Fee Based Income is the bank's income from services provided. The purpose of this study is to find out why DPK and financing affect the increase in Fee Based Income (FBI). This type of research is quantitative research, using secondary data monthly reports on deposits and financing funds totaling 36 observational data. Data is analyzed by multiple linear regression analysis with the help of EVIEW 10. With a significance level of 0.05 (5%). This happens because the total administration DPK received by Bank Syariah Mandiri is very small or even nonexistent so it does not make a meaningful contribution to the bank's profitability. While the financing variable has an effect on and is significant to the increase in the FBI variable. This happens because the monthly income from the administration of financing has increased, so that with the increase in bank income from this financing, the increase in the total FBI will increase in the bank, so that bank profits will also increase. Keywords : Third Party Funds (DPK), Financing, Fee Based Income (FBI)]]>
<![CDATA[STRATEGI PENGENDALIAN RISIKO PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH ]]>
<![CDATA[Juliana Putri]]>;
<![CDATA[Auzia Amzar]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[Murabahah financing is one of the largest sources of Islamic bank income, but at the same time is the largest source of risk for business operations, namely the emergence of troubled murabahah financing, because with the existence of troubled murabahah financing not only decreases income for Islamic banks but also affects the smooth payment activities in Islamic banks and will ultimately harm the financing customers. Therefore, risk management is needed to identify, measure, monitor and control risks in accordance with Islamic banking business activities. These steps are carried out in order to mitigate risk by considering compliance with Sharia Principles. This research is field research. The research method used in this research is descriptive qualitative method, which describes and illustrates the risk control strategies of murabahah financing at PT. Bank Aceh Syariah Samudera of Lhokseumawe. Data collection techniques carried out were interviews through speakers from the PT. Bank Aceh Syariah Samudera of Lhokseumawe. Murabahah financing risk control strategies carried out by PT. Bank Aceh Syariah Samudera of Lhokseumawe through three stages, namely the planning stage, the implementation phase and the control phase. Keywords: Strategy, Intellectual Control, Risk, Financing Murabaha, Islamic Banking.]]>
<![CDATA[SUPERPOLY: MONOPOLI DI ABAD KEDUA PULUH SATU DALAM PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[Lukman Hamdani]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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<![CDATA[Superpoly includes 7 interrelated market spaces. Where Tesco dominates almost 30% of the Market in the UK in controlling the market. Monopoly may be in Islam and storing stock for supplies is not prohibited in Islam. because in Islam hoarding goods is not something that is wrong when hoarding goods is done purely for inventory and not to disrupt the price mechanism that occurs in the market and if the situation and condition of market structure leads to a natural monopoly economy. Keywords: Superpoly, natural monopoly, 7 spaces, Tesco, Islam]]>
