Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JES (Jurnal Ekonomi Syariah

jes
Website

Published by Universitas Islam Lamongan

ISSN : 25285610 EISSN : 25410431 DOI : http://dx.doi.org/10.30736/jes.v7i2

Core Subject : Economy,

Economics, Econometrics & Finance

The subject covers textual and fieldwork studies with various perspectives of Islamic economics, Islamic public finance, Islamic finance, Islamic accounting, Islamic business ethics, Islamic banking, Islamic insurance, Islamic economic thoughts, Islamic human resource management, Islamic microfinance, Islamic development economics, Islamic monetary economics, Islamic fiscal economics, Islamic capital market.

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

Articles 130 Documents

3 4 5 6 7

Analisis Kinerja Keuangan dengan Metode Economic Value Added (EVA) (Studi pada PT. Behin Karya Tahun 2015-2019 ) Ali Muhajir
JES (Jurnal Ekonomi Syariah) Vol 5, No 2 (2020): September
Publisher : Universitas Islam Lamongan

This study sample aims to measure the financial performance of PT. Behin Karya in 2015-2019 using the economic value added (EVA) method. This study uses a descriptive method with a quantitative approach. The population in this study is the financial statements of PT. Behin Karya 2015-2019. This study’s sample is the company's financial statements, especially the balance sheet and income statement. The results showed that the overall financial performance of PT. Behin Karya, using the Economic Value Added (EVA) method is excelent, because it has succeeded in achieving a positive value, despite fluctuating. This is because the operating profit generated by the company in 2015-2019 is very high so that it can be compared between the capital charges value and the NOPAT value that the NOPAT value is higher than the capital charges value. Keywords: financial performance; economic value added (EVA)

Perkembangan, Tantangan, Dan Peluang Bank Syariah M. Zainuddin Alanshori
JES (Jurnal Ekonomi Syariah) Vol 1, No 1 (2016): September
Publisher : Universitas Islam Lamongan

Financial institutions have not been known clearly in the history of Islam. But the principles of exchange and borrowing occur at the time of the Prophet, even earlier. It is undeniable that progress of economic development and trade has influenced the birth of institutions that play a role in financial traffic. History and development of finance and financial institutions from time to time is rapidly increasing, many changes and improvements from various sides. Both of the systems used, development of institution role and other. History has recorded it, ranging from ancient economic experts later developed further by his followers until the economic experts in modern times. Individuals have been carrying out banking functions at the time of the Prophet Muhammad even though these individuals did not conduct all banking functions. There is prophet’s friends who carry out the function of receiving deposits treasure, there are companions who carry out the functions of money borrowing, there is who performing the function of remittances, and some are providing working capital. Islamic banks are affected by five factors, both internal and external. The fifth factor is management, owner, customers, public, competitor, regulator, supervisor, and infrastructure. Manager and owner are required to have integrity and competence, adherence to Islamic principles, and compliance with precautionary principle. Customer or community with integrity, competence, and loyalty. Competitors or substitution consist of conventional banks and other financial institutions. Regulator, supervisor, and other bodies consist of BI, Licensing, Regulation and Supervision, National Shariah Board (DSN); fatwa on business activities from Shariah Supervisor Board (DPS), IAI, IAS, PAPSI, Audit Guidelines, the Arbitration Board and others, and infrastructure that consists of macro-economic conditions, the real , monetary , fiscal and foreign sector. Keywords: Development of Islamic bank, Challenge, Opportunity

Menelisik Hukum Jual Beli Kredit Melalui Kajian Tafsir Al-Quran Khozainul Ulum
JES (Jurnal Ekonomi Syariah) Vol 2, No 2 (2017): September
Publisher : Universitas Islam Lamongan

In fulfilling the needs, human beings tend to do various ways and always looking for ease. In the context of the fulfillment of economic needs, for example, not everyone can get easy access to be able to get the needs. The purchasing power of each person always refers to the stability of the amount of income earned every day or every month. Therefore, it is not surprising that payment system in transaction of buying and selling that try to make easy for consumer to get what is wanted, that is credit payment. In Islam, payments in credit transactions are known as nasīah. This paper will trace the arguments of the Quran that are related to the payment of sale and purchase on credit. From the Quranic interpretation of sura al-Baqarah verse 282 and 283 above with respect to the transaction on credit, it can be summarized as follows. First, the transaction on credit in Islam is not forbidden and not makruh. In other words, it is allowed even though the price of goods sold in credit is more expensive than the price in cash. Second, in a transaction on credit, it is ordered to make record and witness to the requierments and conditions of the transaction. The purpose of these records and testimony is to safeguard the rights of each transactor and to avoid disputes in the future. In this case, ulama have difference on the form of such recording and testimonies. One side believes that the order is obligatory (wajib), and the other side thinks it sunnah. According to me, after seeing the purpose of record and testimony of the above transactions, the record and testimony in the transaction is wajib.Third, transaction made in cash (yadan bi yadin), according to the author, is also required to record and testimony. This is a form of caution, because at the moment there are many disputes in transactions that arise in the community, even though they have done the recording and testimony. Fourth, note of treaty and the receipts included in each transaction at the present have an important meaning to safeguard the rights and obligations of each party conducting the transaction. Moreover, note of treaty and receipt are a valid and concrete evidence explaining the truth of the transaction. Keywords: Credit Sale, Quranic Interpertation Approach

Fondasi Etis Ekonomi Pada Masa Rasulullah (Sebuah Kajian Historis-Normatif) Ayief Fathurrahman
JES (Jurnal Ekonomi Syariah) Vol 3, No 2 (2018): September
Publisher : Universitas Islam Lamongan

It is certainly undeniable that in Islam the source of ethics in the line of life is the Prophet Muhammad, including ethics of economic activity. Islam which was the beginning of its glory in the time of the Prophet Muhammad also had the concept of an economic system that should be used as a lesson and reference materials. Therefore, this paper will explain the economic activities of the pre-Islamic Arabs as a comparison with the economic activities that have been straightened out by the Messenger of Allah, which includes an initial strategy to build the economy of Medina, fiscal policy, so as to achieve social equity. The result of research shows that the economic activity of the pre-Islamic Arabs had become the World Trade Center, both in the southern part of the Arabian Peninsula which was managed by the Saba kingdom and the Himyar government with the dominant agricultural sector having fertile land. It is also supported by the presence of the Maarib giant dam. In the northern part of the Arab, Hijaz (Makkah) which was influenced by outsiders such as Persia and Rome, with the most prominent trade sector, because the territory was barren and arid, but the geographical location was strategic as a place for the caravans to stop. The economic characteristics of the Prophet's time were social-religious which emphasized cooperative work participation applied to Muhajirin and Ansar which led to increased income distribution and welfare. This is where the concept of economic democracy of the Prophet is seen which does not have to be interpreted as the enactment of the principle of equal treatment, because according to the Prophet the Have Not needs to get a partial treatment. In principle, the Messenger of Allah highly prioritizes the achievement of mutual welfare. Keywords: Economic Ethical Foundation, Historical-Normative Study, Rasulullah Era

Perkembangan Bank Syariah Di Indonesia: Sebuah Kajian Historis M. Dliyaul Muflihin
JES (Jurnal Ekonomi Syariah) Vol 4, No 1 (2019): Maret
Publisher : Universitas Islam Lamongan

Banking in Indonesia is now increasingly enlivened by the existence of Islamic banks, which offer financial and investment products in different ways than conventional banks that have long existed. Even conventional banks in Indonesia are now following the trend by establishing their own Islamic institutions or Islamic business units. Recorded in 2012 Islamic banks have increased rapidly to become 11 Islamic Commercial Banks (BUS) and 24 Sharia Business Units (UUS). Islamic banks were born and developed in Indonesia starting from the birth of Bank Muamalat in 1992. Law Number 7 of 1992 concerning banking was born because in that year Bank Muamalah was the only bank that carried out business activities based on the principle of profit sharing. Furthermore, the culmination point has been reached with the enactment of Law Number 10 of 1998 concerning banking which opens the opportunity for anyone who will establish a Shari'ah bank or who wants to convert from a conventional system to a sharia system. Until the issuance of Law No.10 of 1998. Furthermore, Law No.10 of 1998 was amended by Law No. 21 of 2008 concerning Islamic banking because on June 17 2008 the Law on Islamic Banking was adopted which promulgated in the State Gazette on July 16 2008. Keywords: History of Development, Islamic Banking, Indonesia

Pemikiran Al-Ghazali Tentang Mekanisme Pasar Dan Penetapan Harga Indra Hidayatullah
JES (Jurnal Ekonomi Syariah) Vol 5, No 1 (2020): Maret
Publisher : Universitas Islam Lamongan

Market, country, individual and society have always been a hot topic of economic discussion. The market is one of the economic driver in a country that has an overall success can be seen from the market mechanism that carried out. The economic real good of the country is driven by market mechanisms that uphold freedom and justice. Hence, the market is free and impartial. The operation of a market will be determined by several factors such as price, demand and supply, distribution and specialization of workers. In case those factors run according to the rules in the country, the economy in the country will be stable certainly. The market is a natural mechanism for exchanging goods and services and it has been going on since the beginning of human changes. Islam places the market in an important position in the economy. The practices during the time of Rasulullah SAW and al-Khulafa> al-Ra>shidu>n showed a large market role. Rasulullah SAW really appreciated the price that was formed by the market as a fair price. In the history of economics world, several Islamic economies have emerged that raise scientific themes about market mechanisms, such as the thought of al-Ghazali. The book Ih}ya> ‘Ulu>m al-Di>n is one of his great works and one of the major works in the Islamic library. Although there are several other works of al-Ghazali in various fields of economics but the essence of his entire essay include his discussion of economics is the book Ih}ya> ‘Ulu>m al-Di>n. It provides features and characteristics of Islam in various sciences (moral, tas}awwuf, economic and other), be one source of economics. Al-Ghazali, an Islamic scholar has socio-economics thought, rooted in a concept called “the socioeconomic welfare function”. The concept based of all his works is the concept of mas}lah}ah or social welfare, which is the concept that covers all human activities and makes close relations between individual and society. Keywords: al-Ghazali thinking, market mechanism, price determination

Ramalan Timur Kuran Tentang Masa Depan Ekonomi Islam: Sebuah Respons Ahmad Ubaidillah
JES (Jurnal Ekonomi Syariah) Vol 1, No 1 (2016): September
Publisher : Universitas Islam Lamongan

Many fundamentalist religious movements have economic agenda. The movements emerge to reconstruct the economic system in accordance with the provisions of their respective religions. Therefore, we often hear Christian economics, Buddhist Socialism, Hindu economics, or Islamic economics. The main agenda of economic fundamentalist movements look different from conventional economics (Capitalism and Socialism). Every economic agenda that they propose has different philosophical characteristics and heritage and unique discourse. In this paper, author tries to elaborate Timur Kuran’s ideas, a pioneer of the school of critical alternatives in the tradition of Islamic economic thought, on future of Islamic economics Islam which is considered a manifestation of the economic doctrine of the fundamentalist Islamic group. Why is the future of Islamic economics addressed pessimistic by Kuran and what offer is given by Kuran to give response to Islamism’s Islamic economics are some questions that will be answered in the following discussion. In this study, the writer also will respond Kuran’s predictions about the future of the Islamic economics. The analytical method used in this study is taxonomic analysis, which is not only a general analysis, but also a specific domain that is very useful to describe the phenomenon or problem that is to be the target of the research. In this analysis, the domains are selected to be studied in depth is the focus of study that needs to be tracked each other's internal structures in more detail and depth. Overall, this technique uses "approach of non-contrasts between elements". This technique begins by focusing on specific domains, then dividing the domain into sub- domains as well the more specific and detailed parts. The results of research shows that the economic reforms in the name of Islam today is a myth, and could not survive in the long term. Islam will lose power and sonorous sound of the economic policy. Islam will be abandoned, and humans will switch to the source of moral ideals and the other spiritual. Keywords: Radical Islamic Group, The future of Islamism’s, Islamic economic doctrine

Urgensi Maqashid Al-Syariah Dalam Manajemen Perbankan Syariah Zaki Zamani
JES (Jurnal Ekonomi Syariah) Vol 2, No 1 (2017): Maret
Publisher : Universitas Islam Lamongan

Al-Quran and Hadith are a source of primary law which is to be reference of any decision on Islamic law. The determination of sharia law should be preceded by the unveiling on sharia destinations or secrets. The secret destination is called maqashid al-Shariah. It is important to make maqashid al-Shariah as a paradigm in the determination of the law, especially for issues that are not explicitly mentioned in the al-Quran and Hadith, especially in this modern era, which is human life experience a lot of progress in various fields. One of areas that have developed very rapidly is economics. Nowadays, a lot of new economic transactions emerge that has never existed in the previous era. The progress is very visible in the banking sector. The vital position of banking in the economy makes a lot of product innovation to meet the needs of the majority of people who depended on it, either directly or indirectly. One of the products which is resulted by the application of maqashid in the field of economics of banking is a tool called Maqashid al-Shariah Index (MSI). This measure is used to determine the performance of a company by using maqashid as a base of orientation. MSI may be an alternative in assessing the performance of a bank compared with measuring devices that have been there before, such as CAMEL, EVA, ROA, and ROE. In fact, MSI has advantages in considering the non-financial aspects, in fact, have a positive impact on the long-term financial performance. Keywords: Maqashid al-Sharia Index, Economic Matters

Dilema Wakaf Timur Kuran Perspektif Maqashid Al-Shari'ah Dwi Aprilianto
JES (Jurnal Ekonomi Syariah) Vol 3, No 1 (2018): Maret
Publisher : Universitas Islam Lamongan

Waqf is an established institution in Islamic religion, and belongs to the category of community worship whose position is very important as capital and means in achieving the welfare of the people. However, in practice there have been many deviations from the origin of the purpose of waqf. Therefore, a new orientation on waqf is needed, so that waqf can contribute effectively to the welfare of the people. It must meet four factors including, legal certainty status, right and proper pledge of waqf, effective management of waqf. The importance of waqf development certainly has implications on how the management of waqf in providing utilization for the community. Waqf management is required to be professional, trustworthy, transparant, and accountable. This article explains the criticism of Timur Kuran’s dilemma about the waqf system which is a lot of deviation from the goal of essensial waqf. Therefore, a new orientation on waqf is required, so that waqf can contribute effectively to the welfare of the people. But in the other hand, Kuran does not offer concrete solutions or create a theory about the norms of Islamic economic activity to replace or revise the norms put forward by Islamic economists. To be a criticism of the dilemma, this article also sees from the side of maqashid al-shari’ah in waqf also oriented to the present interest for the achievement of development social-oriented productive property, and the result will also be felt together by maslahah ‘ammah community. Kuran based his view of the unbelievable sources of the orientalists. As Kuran believes, Islamic economics is a fundamentalistist doctrine, rigid, rigid and only excavated from traditional Islamic sources. Keywords: Timur Kuran, Waqf, Maqashid al-Shari’ah Perspective

Telaah Terhadap Praktik Akad Wadi’ah Di Perbankan Syariah Ayif Fathurrahman
JES (Jurnal Ekonomi Syariah) Vol 4, No 1 (2019): Maret
Publisher : Universitas Islam Lamongan

Even though Islamic banking through its programs has socialized sharia products to the general public, there are still some people who do not understand a number of sharia products, even though when examined about the benefits, all Islamic products certainly have their respective functions and roles in the economic life of the people. In connection with it, the products of the Islamic bank does not escape the problems. In practice, there are findings that might reduce the level of public interest if allowed to continue without the actions of Islamic banks. In addition, even in a sharia perspective, it is necessary to review how the contract should be implemented so that it does not harm both parties, both the bank and the customer. The article intends to examine more deeply about one of the sharia products, namely wadi>’ah (safekeeping services). This product is a deposit fund service where depositors can take the funds at any time, where the bank is not obliged but is allowed to give bonuses to customers. In this paper, the author tries to trace the wadi>’ah contract and its application in Islamic banking and tries to analyze the basis agreed upon by the National Sharia Board (DSN). Based on the literature review and the application of wadi>’ah in Islamic banking, the authors conclude for a while that there is nothing that shows a discrepancy with Islamic principles. However, in practice, it is still very necessary to develop. Keywords: Wadi>’ah, Islamic Bank, National Sharia Board

Page 5 of 13 | Total Record : 130

3 4 5 6 7

Filter by Year

2016 2023

Filter By Issues

All Issue Vol 8, No 2 (2023): September Vol 8, No 1 (2023): Maret Vol 7, No 2 (2022): September Vol 7, No 1 (2022): Maret Vol 6, No 2 (2021): September Vol 6, No 1 (2021): Maret Vol 5, No 2 (2020): September Vol 5, No 1 (2020): Maret Vol 4, No 2 (2019): September Vol 4, No 1 (2019): Maret Vol 3, No 2 (2018): September Vol 3, No 1 (2018): Maret Vol 2, No 2 (2017): September Vol 2, No 1 (2017): Maret Vol 1, No 1 (2016): September More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Khozainul Ulum

Contact Email
jesunisla@gmail.com

Phone
+6282244470719

Journal Mail Official
jesunisla@gmail.com

Editorial Address
Jl. Veteran 53A Lamongan

Location
Kab. lamongan,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Khozainul Ulum

Contact Email jesunisla@gmail.com

Phone +6282244470719

Journal Mail Official jesunisla@gmail.com

Editorial Address Jl. Veteran 53A Lamongan

Location Kab. lamongan, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Khozainul Ulum

Contact Email
jesunisla@gmail.com

Phone
+6282244470719

Journal Mail Official
jesunisla@gmail.com

Editorial Address
Jl. Veteran 53A Lamongan

Location
Kab. lamongan,

Jawa timur

INDONESIA