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Aghniya: Jurnal Ekonomi Islam

AGHNIYA
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Published by Universitas Muhammadiyah Sumatera Utara

ISSN : - EISSN : 26565633 DOI : -

Core Subject : Religion, Economy,

Religion Economics, Econometrics & Finance

Manuscripts published in the Aghniya: Jurnal Ekonomi Islam includes the results of scientific research original articles scientific reviews that are new. Aghniya: Jurnal Ekonomi Islam is a media publication manuscript that contains the results of the Field Research applying peer-reviewed. Aghniya: Jurnal Ekonomi Islam accepts manuscripts in the field of research that covers scientific fields Islamic Economy

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 89 Documents

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Analisis Perbandingan Penyusutan Aktiva Tetap Berdasarkan Standar Akuntansi Keuangan Dan Perpajakan Serta Dampaknya Terhadap Laporan Keuangan Pada PT. Sumber Usaha Rizkila Medan Yus Epi,S.E, M.Ak Epi,S.E, M.Ak
AGHNIYA : Jurnal Ekonomi Islam Vol 1, No 2 (2019): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

This final project aims to find out about the analysis of the comparison of depreciation offixed assets based on GAAP and taxation and the impact on financial statements at PT.Business Source Rizkila Medan. Find out and understand how the calculation of depreciationexpense based on SAK with tax calculation and how the impact of the calculation expense ondepreciation expense on the company's financial statements. And from the results of the studyshow that the calculation of depreciation expense according to SAK and taxation causeslosses in the company's income statement and on the balance sheet shows that the fixed assetsowned by the company are relatively large, while the capital change report shows that thecompany has large capital when starting its business .

Pengaruh Dimensi Kualitas Jasa Terhadap Kepuasan Nasabah (Studi Kasus Pada Bank Syariah Mandiri Kantor Cabang Pembantu Padang Bulan Medan) Isra Hayati; Yuli Yuli Yanti Siregar
AGHNIYA : Jurnal Ekonomi Islam Vol 1, No 2 (2019): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

The purpose of this study was to determine the dimensions of service quality influencing customer satisfaction at PT. Bank Syariah Mandiri Padang Bulan Sub-Branch Office. The approach of this research used is a quantitative approach. This retrieval technique uses accidental sampling technique with the number of samples studied as many as 25 respondents. Based on the results of the partial test the influence of the Dimensions of Service Quality on Customer Satisfaction obtained tcount of 5.120. Then it can be seen that t count t table is 5.120 1.713. And has a significant number of 0,000 5 0,05. (Sig 0,000 ?0,05) then it can be concluded Ha is accepted and Ho is rejected, this shows that there is a significant influence between the Dimensions of Service Quality on Customer Satisfaction at PT. Bank Syariah Mandiri Padang Bulan Branch. The magnitude of the influence of Service Quality Dimensions on customer loyalty is 49.5% of Customer Satisfaction variables influenced by Service Quality Dimensions. While the remaining 50.5% is influenced by variables or other factors not included in the study.

Pengaruh Gaya Kepemimpinan Transaksional Dan Penilaian Kinerjaterhadap Produktivitas Kerja (Studi Kasus Pegadaian Syariah Wilayah Yogyakarta) Dyah Piklanti Diwanti; Putry Diana Diana
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 2 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

This study aims to analyze the effect of transactional leadership style and performance appraisal on work productivity in PegadaianSyariah of Yogyakarta Region. This research uses a quantitative approach using primary data and secondary data. The analytical tool used is multipe linear regression to test the hypothesis with the help of SPSS application version 22. The population in this study was employees at PegadaianSyariah, and the number of samples used amounts to 40 respondents taken using total/saturated sampling techniques. The results of this study partially indicate that the variables of transactional leadership style and performance appraisal have a positive and significant effect on work productivity variables. Simultaneously the transactional leadership style and performance appraisal have a significant effect on work productivity in PegadaianSyariah of Yogyakarta Region.

Analisis Pemberian Pembiayaan Akad Mudharabah Di Bank Syariah Berdasarkan Fatwa Dsn Dina Ofera; Ida Royani Ritonga
AGHNIYA : Jurnal Ekonomi Islam Vol 1, No 1 (2019): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

In Islamic financial institutions, financing has two agreements or agreements that are often carried out, namely murabahah and mudharabah. In the provision of financing using mudharabah contracts, usually the customers only have the ability, while the bank has capital that will be managed by the customer, with the provisions for profit sharing. For this reason, the research aims to look at the application of financing using mudharabah contract at bank muamalat.The approach of this research is a descriptive research approach, namely research that seeks to tell the problems that exist, by presenting, analyzing and interpreting the results of research. Technical data collection is done through interviews. PT. Bank Muamalat Medan City Hall Branch Office, has been implemented in accordance with DSN No. fatwa. 07 / DSN-MUI / IV / 2000, which can be seen from the contents of the contract agreement at PT. Bank Muamalat, related to profit sharing, provision of funds, type of business, dispute resolution, consent and qabul. Mudharabah is a system where the owner of a fund provides all funds for a business to someone who is responsible for carrying out the business and acting as mudarib.

Prilaku Masyarakat Melakukan Pinjaman Kepada Rentenir Ditinjau Dalam Persepektif Sosial Ekonomi Keluarga (Studi Kasus Di Kelurahan Tanjung Unggat Kota Tanjungpinang) Muhammad Ilham
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 1 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

The study of economic opportunities is very interesting, because a person's views on the economy also affect his social status, so there is a different role when viewed from the economic side. However, there are times when the business has been maximized but the needs have not been good, it is not uncommon to make many loans to financial providers, one of which is moneylenders by reason of easy requirements given.This research is a qualitative research with the type of field research (Field Research). Besides that, this research also uses data collection techniques in the form of observation, interviews and documentation. While the sampling technique in the form of purposive sampling technique.As for the results obtained that there are 2 (two) reasons for the people of Tanjung Unggat Urban Village Tanjungpinang City to lend money to moneylenders, namely the reasons for the requirements that are easily met and the reasons for being forced in a relatively short time. Besides that, the impact found after making loans in the socioeconomic family is very detrimental to the community because in its activities, the loan sharks that develop among the people of Tanjung Unggat Kelurahan have tried to bring in excessive debt accumulation, so the interest to be given must also be more.

Ayat-Ayat Al-Qur'an dan hadis-Hadis Tematik Tentang Uang Dan Pembiayaan M. Iqbal
AGHNIYA : Jurnal Ekonomi Islam Vol 1, No 2 (2019): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

In general money is part of wealth, jewelry and happiness in the world. Money iseverything that is widely accepted as a medium of exchange, while it functions as astandard measure of the value of prices and media for the storage of wealth. While capitalis a property that can be developed in various circumstances to obtain profits. This paperwill explain how money is in the perspective of Alquran and Hadith. Besides that, it alsolinks money with financing. The money cannot stand alone to develop without beingdistributed as working capital. This paper will describe how the Koran sits money ineconomic activities and so also in the hadiths describing both.

Efektifitas Kebijakan OJK Terkait Buyback Saham Terhadap Perubahan IHSG Di Masa Pandemi Covid-19 Septiana Septiana
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 2 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

The covid-19 pandemic affected of Indonesia Composite Index (IHSG) decline, to minimize the impact of covid-19 the financial services authority (OJK) made a shares buyback policy. Share buyback is repurchase of stock by an issuer that issues share on astock exchange with the aim of reduce outstanding shares to be able to reduce a significant share price decline. This working paper will focus on the effectiveness of financial services authority policies related to share buyback on changes of composite index during the covid-19 pandemic, using qualitative research methods and analiytical descriptive. Indonesia Composite Index (IHSG) has decreased greatly since early thisyears until March, but now it’s slightly better despite the changes less significant but can suppress further decline in stock price.

Usaha Perbankan Dan Asuransi zailani .
AGHNIYA : Jurnal Ekonomi Islam Vol 1, No 1 (2019): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

The modern world is characterized by the proliferation of technology to make it easier for humans to carry out their routines. Talk between one another is faster and easier. About this is Muamalah. Islamic view, human and human relationship is called muamalah. One form of muamalah is the Banking and Insurance business. Basically, that should be based on the principle of honesty and justice. For the Banking and Insurance business, the legal status will be announced. Until now it has become a juridical foundation. Some allow and some forbid. The article will parse the position of Banking and Insurance in the view of Islam. Thus helping Muslims to carry out transactions in banking, insurance is full of security in its implementation and the law. By using the sources of the Koran and Sunnah and supported by the views of scholars who are experts in their fields.

Analisis Evaluasi Sistem Pengendalian Intern Pengeluaran Kas Pada PT. Puduarta Insani Medan Yenni Samri Juliati Nst; Amani Raudathul Jannah
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 1 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Internal Control is a policy and procedure that protects company assets from misuse, ensuring that business information presented is accurate and ensures that laws and regulations have been followed. The purpose of this study is to find out whether the internal control system for cash disbursement has gone well. This type of research is descriptive qualitative. Data collection methods carried out are documentation and interviews. The sample in this study is cash disbursement at PT. Puduarta Insani Medan in 2013, 2014, and 2015. The results showed that the cash internal control system at PT. Puduarta Insani Medan has been going well, this can be marked by the existence of an organizational structure that already has a clear separation of responsibilities in each of its duties and authorities, the company carries out healthy practices in carrying out its duties and functions in each organization by using numbered forms and performing rotation if needed, the company also recruits employees whose quality is in accordance with the responsibilities and applies a strict authorization and recording system as well as good internal control.

Analisis Pemahaman Bunga Bank Dan Sistem Bagi Hasil Di Pusat Pasar Kota Medan Dimas Bayu
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 1 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

This study aims to see the understanding of the traders in the Medan City market center on bank interest and profit sharing systems. Many people still equate the interest system and profit sharing system, this is also the same as the understanding that exists in the traders. The method used in this study is descriptive qualitative method, data collection by distributing inventory to traders. Sampling by means of snowball sampling, if it feels the sample has not fulfilled, then add samples, until finally it is enough. The results obtained, that the traders understand about bank interest and profit sharing systems in financial institutions. These results are reinforced by the results of interviews conducted by traders, that traders do understand about the bank's interest system and the profit sharing system in financial institutions.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Riyan Pradesyah

Contact Email
riyanpradesyah@umsu.ac.id

Phone
+6285270426678

Journal Mail Official
aghniya@umsu.ac.id

Editorial Address
Jl. Kapten Muchtar Basri No.3, Glugur Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20238 Fakultas Agama Islam, Universitas Muhammadiyah Sumatera Utara

Location
Kota medan,

Sumatera utara

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Riyan Pradesyah

Contact Email riyanpradesyah@umsu.ac.id

Phone +6285270426678

Journal Mail Official aghniya@umsu.ac.id

Editorial Address Jl. Kapten Muchtar Basri No.3, Glugur Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20238 Fakultas Agama Islam, Universitas Muhammadiyah Sumatera Utara

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Riyan Pradesyah

Contact Email
riyanpradesyah@umsu.ac.id

Phone
+6285270426678

Journal Mail Official
aghniya@umsu.ac.id

Editorial Address
Jl. Kapten Muchtar Basri No.3, Glugur Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20238 Fakultas Agama Islam, Universitas Muhammadiyah Sumatera Utara

Location
Kota medan,

Sumatera utara

INDONESIA