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Contact Name
JESKaPe
Contact Email
jeskape@iainlhokseumawe.ac.id
Phone
+6285292779888
Journal Mail Official
jeskape@iainlhokseumawe.ac.id
Editorial Address
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.
Location
Kota lhokseumawe,
Aceh
INDONESIA
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Core Subject : Economy,
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.
Articles 87 Documents
GOOD CORPORATE GOVERNANCE DAN MANAJEMEN RESIKO DI BANK SYARIAH Rita Mulyani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.299 KB) | DOI: 10.52490/jeskape.v3i2.432

Abstract

By applying the principles of good corporate governance and risk management, Islamic banks have won the trust of the public by significantly increasing the number of Islamic bank customers, although not as much as conventional bank customers. To build public trust in Islamic banks, in addition to GCG, there is also a need for good management and risk management of Islamic banks. It is hoped that Islamic banks will be able to play an active role in banking activities in Indonesia as an indicator of whether or not the economic conditions in Indonesia. The role of corporate governance has been far applied in the teachings of Islam. The principles of Good Corporate Governance which consist of transparency, accountability, responsibility, professional and fairness are contained in sharia values ​​which intensely consist of: (1) shiddiq (honesty), (2) trust (fulfillment of trust), (3) fathanah (intelligence), (4) tabligh (transparency, openness). The important thing that needs to be done by Islamic banks is to build an effective risk management culture, so that banks have competitiveness and survive in economic conditions that are full of uncertainty or even crisis. The types of risks faced by Islamic banks include the following: 1) Financing Risk, 2) Liquidity Risk, 3) Interest Rate Risk, and 4) Operational Risk.
KONTRAK JUAL BELI DI ERA KONTEMPORER Lukman Hamdani
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.923 KB) | DOI: 10.52490/jeskape.v3i2.433

Abstract

Buying and selling contracts are very essential in terms of commerce because they are related to the validity of buying and selling, Khiyar, Bai ’Al-Mu’atha, the attitude of Ant-Tharadin and as-saman and as-si’r. Because buying and selling things like this must be clear and detailed so that no one is disappointed between buyers and sellers, the most common problem is not understanding and understanding the essence of the sale and purchase contract itself even though this is very necessary and needed in terms of commerce .
PENGARUH EKUIVALEN RATE BAGI HASIL, TINGKAT SUKU BUNGA DEPOSITO BPR DAN JUMLAH KANTOR BPRS TERHADAP JUMLAH NASABAH DEPOSITO iB MUDHARABAH PADA BPRS DI INDONESIA PERIODE 2016-2018 Juliana Putri; Salman Alfarisi
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.579 KB) | DOI: 10.52490/jeskape.v3i2.434

Abstract

This study aims to determine the effect of the equivalent rate of profit sharing, interest rates on BPR deposits and the number of BPRS Offices on the number of mudharabah iB deposit customers at BPRS in Indonesia. The research method used is quantitative descriptive research using secondary data in the form of financial reports published by OJK in Sharia Banking Statistics (SPS) and Indonesian Banking Statistics (SPI) with time series data in the period of 2016-2018. The sample in this study all BPRS in Indonesia is 168 BPRS. Analysis of research using multiple linear regression analysis using application or supporting software namely PASW (Predictive Analytics SoftWare) Statistics 18, the results of research, it can be concluded that: 1) Equivalent rate of profit sharing (X1) has a significant negative effect of iB mudharabah deposit customers, 2) Variable interest rates on BPR deposits (X2) do not affect the number of mudharabah iB deposit customers. 3) The variable number of BPRS offices (X3) has a significant positive effect on the number of mudharabah iB deposit customers. 4) The coefficient of determination obtained is 0.586 or 58.6%. which means that 58.6% causes variable variable number of iB mudharabah (Y) deposit customers can be influenced by the equivalent rate of profit sharing, the level of BPR deposit rates and the number of BPRS offices, while the remaining 41.4% is influenced by other factors not included in the study.
PERSPEKTIF HUKUM EKONOMI SYARIAH TERHADAP PRAKTIK JUAL BELI UANG KUNO DI KOTA LHOKSEUMAWE Yoesrizal M Yoesoef; Endang Widia Pangesti
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.037 KB) | DOI: 10.52490/jeskape.v3i2.435

Abstract

Recently, people are purchasing and selling more old money in many areas including Lhokseumawe, the prices offered are varied from tens of thousands, hundreds of thousands, even millions. This research aims to explain the practice of old money trading and the factors which influence this transaction at Lhokseumawe including the Sharia Economic Law review toward old money trading. The result of the research indicates that there are 2 types of mechanism for purchasing and selling the ancient money in Lhokseumawe, the first step where someone looks for oldmoney himself and then resells it, the second, seller sells someone else's money by agreement where the seller will provide a place for such a transaction. On the other hand, there are two methods ofold money sale which aredirect selling (sell it manually) and purchasing itvia online. Besides, there are several factors encouraging the old money transaction development at Lhokseumawe, namely: economic factors, hobbies, uniqueness factors, the collectors' hobby, scarcity factors, and historical values. In Sharia Economic Law observation, the old money sale transactions are "permissible" because the old money is no longer applied for a medium of exchange. Likewise, because of its high price, the commercial of old money is allowed. Meanwhile, the old money becomes a high value and antique object/merchandise like other art items such as ancient furniture and paintings. Therefore, high prices determination for old money exchange is reasonable and permissible in the KHES (kompilasi Hukum Ekonomi Syariah) which is one of the references in Sharia Economic law.
PENILAIAN FAKTOR-FAKTOR MAKRO EKONOMI, COUPON, YIELD TO MATURITY, TIME TO MATURITY DAN RATING TERHADAP FAIR PRICE SUKUK KORPORASI PASAR MODAL SYARIAH DI INDONESIA PERIODE TAHUN 2014-2018 Teni Rubiyanti
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.93 KB) | DOI: 10.52490/jeskape.v3i2.436

Abstract

Capital Market with sharia principles in Indonesia has several regulations that regulate the use of Fair Prices in corporate sukuk instruments. Fair price is used as a reference in transactions as well as provisions in the presentation of Financial Statements for Financial Institutions and Investment Managers related to Mutual Fund products. The research aims to examine the effect of macroeconomic factors (Inflation, SBIS Yield Rate, Profit Sharing Rate of Mudharabah Deposits, Rupiah Exchange Rate to Dollar), Coupon Rate, Yield to Maturity, Time to Maturity, and Ratings partially and simultaneously to Fair Price Corporate Sukuk for the period 2014-2018. The source of research data is taken from several institutions which are statistical and historical data of transactions, which consist of BI, OJK, IDX, IBPA, KSEI and PEFINDO. This research is a quantitative approach, where sampling is done by purposive sampling consisting of 7 corporate sukuk series. The analysis technique uses the Panel Data Regression Test with a random effect model and hypothesis testing using t-statistics, testing the coefficient of determination, and F-statistics to test the effect of variables together with a significance level of 5%. The results showed that the Rupiah to Dollar Exchange Rate, Coupon Rate, and Time to Maturity had a positive and significant effect, Yield to Maturity had a negative and significant effect while Inflation, SBIS Yield Rate, and Profit Sharing Rate of Mudharabah Deposits did not significantly influence the Fair Price of Corporate Sukuk, but simultaneously all of these variables significantly influence the Fair Price of Corporate Sukuk. For testing the coefficient of determination obtained by 86.49% shows the ability of the independent variable in explaining the Corporate Fair Price Fair, the remaining 13.51% is explained by other variables not included in this study.
ANALISIS PENGARUH INFLASI, BI RATE, CURRENCY EXCHANGE (SEBAGAI VARIABEL INTERVENING) TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI TAHUN 2013-2018 Rahmawati Rahmawati; Eko Budianto; Putri Sri Anita
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.894 KB) | DOI: 10.52490/jeskape.v3i1.437

Abstract

The title of this research is: "Analysis of the Influence of Inflation, Currency Exchange Rates and BI Rate on Murabahah Financing at Bank Syariah Mandiri (BSM) in 2013-2018." The formulation of the problems in this study are: 1) What is the effect of inflation on murabaha financing in Bank Mandiri Syariah (BSM) in 2013-2018? ?, 3) What is the effect of the BI Rate on murabaha financing at Bank Mandiri Syariah (BSM) in 2013-2018 ?. 4) Does inflation, currency rates and bi rates have a simultaneous effect on murabaha financing at Bank Mandiri Syariah (BSM) in 2013-2018?. While the research method used is descriptive quantitative research methods in the form of time series that is research on financial statements, and testing data using the SPPS program. The results obtained are: First, t arithmetic (1,731)> t table (1,724), so that Ha is accepted and Ho is rejected, it can be concluded that inflation has a significant and significant influence on murabaha financing at PT. Bank Syariah Mandiri for the period March 2013 to December 2018. Second, t arithmetic (0.212) <t table (1.724), so that Ha is rejected and Ho is accepted, it can be concluded that the currency exchange rate has no significant and significant effect on murabahah financing. third, t arithmetic (0.303) <t table (1.724), so that Ha is rejected and accepts Ho, it can be concluded that the persial bi rate has no effect and is not significant to murabaha financing. And F count> F table (3.168> 2.87) with a significant value of 0.000 <α = 5% (0.05). And Fourth: This means that there is a significant influence jointly between all independent variables (inflation, currency rates and bi rates) on the dependent variable (murabahah financing) at PT. Bank Syariah Mandiri for the period March 2013 to September 2018.
ANALISIS PENGARUH JUMLAH NASABAH, PENDAPATAN DAN HARGA EMAS TERHADAP TINGKAT PENYALURAN GADAI SYARIAH (RAHN) PADA PT PEGADAIAN (PERSERO) PER TAHUN 2012-2017 Teni Rubiyanti
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.733 KB) | DOI: 10.52490/jeskape.v3i1.439

Abstract

The study aims to analyze the influence of The Number of Sharia Pawn’s Customers, Business Revenue of Sharia Pawn, and Gold Prices to Sharia Pawn (Rahn) in PT Pegadaian. The data used in this study in the data montly from January 2012 – December 2017. The study is using the method of analysis of the regression linear risks by using a computer program EViews 9.0, and was be helped by microsoft Excel 2013.. The result showed a partial The Number of Sharia Pawn’s Customers signficantly influences on Sharia Pawn (Rahn) with the sig. 0.0000< 0.05. Business Revenuesof Sharia Pawn signficantly influences on Sharia Pawn (Rahn) with the sig. 0.0000 < 0.05. Gold Prices significantly influences on Sharia Pawn (Rahn) with the sig. 0.0302 > 0.05. The result showed that The Number of Sharia Pawn’s Customers, Business Revenues, and Gold Prices, simultaneously or together have a significant influence on the Sharia Pawn (Rahn) with the sig. 0.000 <0.05.
DENDA DALAM BAI’ BITSAMAN AJIL MENURUT FIQIH DAN FATWA DEWAN SYARIAH NASIONAL (DSN) Aulil Amri
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.363 KB) | DOI: 10.52490/jeskape.v3i1.440

Abstract

This study is to analyze the application of fines to customers who delay payments on purpose or do not have the will and good faith to pay their debts. Legal fines for capable people who delay payment according to fiqh and fatwa DSN-MUI Number 17 / DSN-MUI / IX / 2000 are permissible. The fatwa explained that customers who could be fined were customers who delayed payments deliberately and / or did not have the will and good faith to pay their debts. While customers who are unable or unable to pay due to force majeure may not be penalized. In addition to the fatwa of the DSN MUI, the fines determined are also based on ba‘i bitsaman ajil financing agreement at Baitul Mal / Qiradh that has been agreed by both parties. The results showed that some syari’ah banking transactions are in accordance with Islamic syari’ah, but there is still practice going on in the field of the application of fines imposed in general, not looking at the feathers for both capable and unable customers. Finally, fines will accumulate every month plus piles of arrears. This is really unfortunate because it should be given to those who cannot afford to be given tough time to pay for this in accordance with the fatwa DSN-MUI Number 17 / DSN-MUI / IX / 2000. In the future, the Syari’ah Supervisory Board can take firm action on this matter.
ETIKA MARKETING DALAM PERSPEKTIF EKONOMI ISLAM Malahayatie Malahayatie; Maryamah Maryamah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.296 KB) | DOI: 10.52490/jeskape.v3i1.441

Abstract

Marketing is a human activity that is directed to meet the needs and desires through the exchange process. While marketing in the view of Islam is an application of strategic discipline in accordance with sharia values ​​and principles. Assessment of business success is not only determined by increasing economic and financial achievements, but success must also be measured through benchmarks of morality and ethical values ​​on the basis of social values ​​in religion. The type of this research is library research (library research), which is a data collection which is carried out directly on an object to obtain data. This research uses a normative approach which is research based on theories and marketing concepts in Islam. From the results of this discussion it was concluded that, Islamic marketing teaches marketers to be honest with consumers or others. Sharia values ​​prevent marketers from falling into values ​​that must be upheld by a marketer. Four forms of marketing in Islamic Economic Ethics that guide marketing as Rabbaniyah, Akhlaqiyyah, Al-Waqiyyah and Insaniyyah. Some things that must be considered as marketing ethics in the perspective of Islamic economics are having a good and spiritual personality (taqwa), being fair in business, having a good personality and and respecting people's rights and property correctly, serving consumers humbly, always keeping promises and no cheating in marketing, honest and trustworthy and not excessive in advertising goods, do not like to prejudice and bad-mouthing the merchandise of others, do not make bribes (risywah), all forms of marketing activities must provide benefits to many parties and cooperate with each other and provide benefits with the aim of welfare among fellow entrepreneurs.
MULTI LEVEL MARKETING DALAM PERSPEKTIF ETIKA BISNIS ISLAM Safwan Safwan
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 1 (2019): JESKaPe Vol. 3 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.127 KB) | DOI: 10.52490/jeskape.v3i1.442

Abstract

Amid the sluggishness and deterioration of the national economy, came a business system that had much promise and success and offered wealth in a short time. This system became known as Multi Level Marketing (MLM) or Networking Marketing. Multi Level Marketing (MLM) systems cut distribution channels in conventional sales because it doesn't involve distributors or sole agents and wholesalers or sub-agents, but directly distributing products to independent distributors who work as retailers or sellers directly to consumers. In this way, marketing and distribution costs (transportation, warehouse rent, salaries and sales force commissions etc.) can be obtained transferred to an independent distributor with a system tiered which is generally adjusted to the achievement of targets the sales or turnover of the distributor concerned, coupled with the controversies regarding the MLM system in today's society, starting from the aspect of products that must be halal to the system transactions, bonus giving, member recruitment, and coaching who do not use things that are forbidden by Islam, then plus the elements of money games, maysir, dharar, dzulm, immoral and usury. So it becomes interesting when we see Multi Level Marketing (MLM) through the perspective of Islamic business ethics.