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Sekterariat Jurnal JESKaPe, Gedung Fakultas Ekonomi dan Bisnis, Lantai 2, kampus IAIN Lhokseumawe Jln. Medan-Banda Aceh, Km. 275 No. 1 Buket Rata, Alue Awe Kecamatan Muara Dua, Kota Lhokseumawe, Provinsi Aceh.
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Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 26158469     EISSN : 27148793     DOI : https://ejurnal.iainlhokseumawe.ac.id/index.php/je
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 87 Documents
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KAJIAN FIQH MUAMALAH TERHADAP KONSEP PENGELOLAAN DANA BAGI HASIL DI PERBANKAN SYARIAH Usammah Usammah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

In the syariah bank system, customer funds are managed in the form of deposit or investment. The manner of deposit and investment is clearly different from the deposits in conventional banks, where deposits are an attempt to lend money. The concept of deposit fund means whenever the customer needs it then the sharia bank must be able to fulfill it. While the concept of investment is a business that bear the risk, it means that every opportunity to gain profit from the business undertaken, in which there is also the risk to accept losses, then between customers and banks share both the benefits and risks. The profit-sharing system makes the size of the profit received by customers following the size of the profits of Islamic banks. The greater the profit of sharia banks the more profit nasbahnya. Unlike conventional banks, the bank's profit is not shared with its customers. No matter how much the bank profits, then the customer is paid only a percentage of the funds he saved only.
PENGATURAN KONTRAK DALAM VALIDITAS MUAMALAT Mukhtasar Mukhtasar
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

Contracts in Islamic legal and if there is harmony in legal terms is called akad. In the economic activities that apply the rule of law that all are allowed unless there is proof about that. In business practices required no harmonious interrelationship of the rules, the binding law, sanctions, so that business profits are not demanding profits. The all advantage of transactions can be done and declared valid if there is consent and free from coercion between the two sides. Islamic economic system is a system which is built based on the laws that safeguard the principle of property rights and the sanctity of contract, any form of exploitation that led to the deal inappropriate and cause injustice in the business then it is haram. Maqasid ash-shariah can defined as benefit/welfare/ usefulness of what God has revealed to the shariah. Maqasid ash-shariah aims to achieve goodness, usefulness to avoid crime. Maqasid ash- Shariah can be classified into three parts: Daruriah [basic needs] Hajjiyah [secondary needs] Tahsiniah [tertiary needs] In the stock market has been violated maqasid ash-shariah is faith or confidence in the economic practice is the practice of gambling. In a stock market that causes people don’t want to work hard due to the high profits despite frequent large losses, due to fall in share prices. Trading in the stock market is one example of economic practices that don’t conform with maqasid ash-shariah in doing so need to be modified with islamic business model to keep maqasid islami ash-shariah. Keyword : contract, economics, maqasid ash-shariah, market
TINJAUAN EKONOMI SYARIAH TERHADAP JUAL BELI MURABAHAH PADA PERBANKAN SYARIAH Razali Razali
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

Sale and purchase murabahah is a sale and purchase with the price of origin and plus the benefits agreed by both parties sellers and buyers. Sale and purchase murabaha this part of muamalah which is often diparaktikkan in syariah banking in Indonesia. The problem to be studied is how is the sharia economic review of the sale and purchase of murabahah and whether the sale of murabahah in Islamic Banking has fulfilled the provisions of sharia economy. The goal is to find out how the sharia economic review of the sale and purchase of murabahah and whether the practice of buying and selling murabahah in Islamic Banking has appropriate sharia economy. To answer this problem the authors use the type of research field research with qualitative research forms with data collection in the field then processed and analyzed with descriptive analysis then presented to answer the above problems. In addition, data collection from the field is then analyzed and grouped into primary and secondary data. The primary data is data that comes from the field of observation and interview. While the secondary data in the form of bibliographic data which includes books, other supporting books related to the issues being discussed. The results showed that the sharia economic review of the sale and purchase of murabahah in sharia banking is not fully implemented in banking in accordance with the principles of sharia economy. Keyword: Sale and Purchase Murabahah
INFORMASI AKUNTANSI SEBAGAI ALAT PERENCANAAN STRATEGIS Juliana Putri
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

This study aims to provide information to stakeholders users accounting information of a company in decision making. This research uses research design is explanatory (explanatory research). This research is focused on strategic planning in an organization by using accounting information as its tool. The maturity of organizational information systems planning is defined as how far the information system planning process helps create opportunities for information systems to make a strategic contribution to the organization. Accounting is applied basically all aspects of strategic management, so that accounting serves as a tool in strategic management. Keywords: accounting information, strategic planning
PENGARUH REPUTASI UNDERWRITER DAN AUDITOR, FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP UNDERPRICING Rita Mulyani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

These days, capital fulfilment is one of the main important part to develop business, and lot of ways being used to achieve it. One of the example is stocks public offering through stock exchange, or by other name a company is go public. When a company decided to go public, the first process is IPO (Initial Public Offering) which means their shares are being offered to public through prime market, it was then continued being trade in stock exchange (secondary market). If stock price during the IPO is lower than the stock price on the first day in secondary market for the same stock, then an underpricing phenomenon is happening. Underpricing is an IPO phenomenon in the capital markets and have been proven by researchers in many countries. The purpose of this research to determine the effect of underwriter reputation, auditor reputation, financial leverage and size of the company towards underpricing. The population of this research is all companies that perform IPO at Indonesia Stock Exchange during 2010-2015 period, and sample is collected by using purposive sampling, resulting in 84 companies as sample. In this research used quantitative methods with the technique of multiple linear regression that is Ordinary Least Square (OLS) analysis with the help of Eviews 8 analysis tools. The research results shows that the variables auditor reputation, financial leverage and size of the company have significant influence partially towards underpricing, while underwriter reputation haven’t influence towards underpricing. The next results shows that the variables underwriter reputation, auditor reputation, financial leverage and size of the company have significant influence simultaneously towards underpricing. Keywords : Underpricing, Underwriter Reputation, Auditor Reputation, Financial, Leverage, Size Company
MONOPOLI DALAM ISLAM DARI KLASIK HINGGA KONTEMPORER Safwan Safwan
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

Islam has given many concessions to it’s adherents to run the business and it’s business in accordance, but in fact how many business people who perform acts that are actually strictly prohibited in Islamic sharia. Many excuses they propose to cover up their bad intentions. They are also aware that what they will do can harm others, but that is life in the world, the law of the jungle is still valid, who is strong then he will be happy in the world even if only temporarily, and who is weak then forever oppressed. Of the many fraudulent ways that can bring in profits doubled, monopoly is one of the commonly used modes, especially for large investors. This research is a qualitative research and includes literature study. This research shows that the difference of one's opinion about monopoly will determine how the law of monopoly and there are some elements of monopoly that is time constraints, chartering goods, human needs, multiple profit-making, and the absence of competitors or other suppliers, and the existence of hoarding activities. Keyword : Monopoly, Business Competation, Market, Business
ANALISIS BUDAYA ORGANISASI PADA BANK BNI SYARIAH CABANG KOTA LHOKSEUMAWE MENURUT KONSEP MANAJEMEN SYARIAH Nur Sari Dewi; Hasmiati Hasmiati
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 1 No 2 (2017): JESKaPe Vol. 1 No. 2 July-December 2017
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

The current business development has arrived the stage of global competition and open with the changes dynamics very quickly. In a global situation like this, All companies must create an organizational culture to bring in customers. Organizational culture is a confidence and behavior that determines how employees and a company's management interacts and resolves outside business transactions. The purpose of this research to determine the organizational culture at BNI Sharia branch of Lhokseumawe city and also according of sharia manajement concept. In this research used qualitative methods with descriptive approach. Data collection technique obtained via observation, interview and documentation, and then analyzed by using data reduction, data view and data verification. The research results shows that the implementation of organizational culture at BNI Sharia branch of Lhokseumawe city already according to sharia manajement concept. This is proven with the application of a work culture and congregation that can be trusted. Trust value is reflected from honest behavior and keeping promises, being responsible, excited to produce the best work, work sincerely and give priority to the intention of worshipand serve beyond expectations, while the value of pilgrims is reflected in the caring and courageous attitude of giving and receiving constructive feedback, building a professional synergy, share useful knowledge and understand the linkages of work processes and strengthen effective leadership. Keywords : Organizational Culture, Sharia Management.
ANALISIS ASPEK SHARIA COMPLIANCE DARI PEMBIAYAAN TAKE OVER PADA PERBANKAN SYARIAH Iskandar Iskandar; Ilva Andira
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

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
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Ayumi Rahma; Rita Mulyani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

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
HEDGING DAN PERKEMBANGANNYA Husni Husni
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 1 (2018): JESKaPe Vol. 2 No. 1 January-June 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

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Abstract

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

Page 2 of 9 | Total Record : 87

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