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Ali Muhayatsyah
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muhayatsyah@iainlhokseumawe.ac.id
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iscan@iainlhokseumawe.ac.id
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Sekterariat Jurnal J-ISCAN, Gedung Fakultas Ekonomi dan Bisnis, Lantai 2, IAIN Lhokseumawe Jl. Medan-Banda Aceh, Km. 275 No. 1 Buket Rata, Alue Awe Kecamatan Muara Dua, Kota Lhokseumawe, Provinsi Aceh. Kode Pos 24351
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INDONESIA
J-ISCAN : Journal of Islamic Accounting Research
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27215474     EISSN : 27750507     DOI : -
Core Subject : Religion, Economy, Science, Education, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences
J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a concentration in the field of Islamic Accounting. The J-ISCAN Journal is published twice a year, in June and December, the first issue of June 2019. The journal publishes state-of-art papers in fundamental theory, experiments and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion and concise conclusion. As our commitment to the advancement of science and technology, the J-ISCAN Journal follows the open access policy that allows the published articles freely available online without any subscription.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020" : 5 Documents clear
PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA Dara Fitrinanda; Linda Linda; Maya Febrianty Lautania
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.871

Abstract

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management. Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa. Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.
ASPEK SYARIAH PADA INSTRUMEN SUKUK: ANALISIS PENERAPAN SUKUK WAKAF DI INDONESIA Muhayatsyah, Ali
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.891

Abstract

Sukuk is a letter of acknowledgment of cooperation which has a more diverse scope than just an acknowledgment of debt. The sukuk transaction is not a debt contract, but rather participation. Sukuk issuance is issued with an underlying asset. Sukuk issuance must first obtain a statement of compliance with sharia principles to convince investors that the sukuk has been structured according to sharia. The parties involved in the issuance of the sukuk are Obligors, Special Purpose Vehicle (SPV), Investors. The income received by investors can be in the form of profit sharing, fees and certain margins. When due, the principal of the loan will also be returned to the holder. Issuers act as fund managers and investors act as owners of capital. The profit obtained by investors is a proportional share of the profits from the management of funds by investors. The issuance of sukuk linked waqf involves several parties, at least consisting of the Indonesian Waqf Board (BWI), state-owned companies, SPV, and investors. Waqf sukuk in Indonesia can be issued by private companies or state-owned companies. The sukuk mechanism is carried out by leasing the waqf assets to the sukuk issuer. The sukuk issuer will then issue the sukuk to investors. After the money from investors comes in, the sukuk issuer will contact the contractor to build assets on the waqf land. Then the asset is leased to a third party. The rent is paid to the sukuk issuer, then paid to the nazir. At the end of the period the waqf asset becomes the property of the nazir, returns to the nazir. Land and buildings, administered by the nazir. Keywords: Islamic Bond, Sukuk Linked Wakaf, Sukuk Ijarah, Sukuk Mudharabah. Abstrak Sukuk merupakan surat pengakuan kerjsama yang memiliki ruang lingkup yang lebih beragam dibandingkan hanya sekedar surat pengakuan hutang. Transaksi sukuk bukan akad utang piutang melainkan penyertaan. Penerbitan sukuk diterbitkan dengan suatu underlying asset. Penerbitan sukuk harus terlebih dahulu mendapatkan pernyataan kesesuaian prinsip syariah untuk meyakinkan investor bahwa sukuk telah distruktur sesuai syariah. Pihak-pihak yang terlibat dalam penerbitan sukuk adalah Obligor, Special Purpose Vehicle (SPV), Investor. Penghasilan yang diterima investor bisa berupa bagi hasil, fee, dan margin tertentu. Ketika jatuh tempo, pokok pinjaman juga akan dikembalikan kepada pemegangnya. Emiten bertindak selaku pengelola dana dan investor bertindak selaku pemilik modal. Keuntungan yang diperoleh investor merupakan bagian proporsional keuntungan dari pengelolaan dana oleh investor. Penerbitan sukuk linked wakaf melibatkan beberapa pihak, setidaknya terdiri dari Badan Wakaf Indonesia (BWI), Perusahaan BUMN, SPV, dan investor. Sukuk wakaf di Indonesia dapat diterbitkan oleh perusahaan swasta ataupun BUMN. Mekanisme sukuk ini dilakukan dengan menyewakan aset wakaf kepada penerbit sukuk. Penerbit sukuk kemudian akan menerbitkan sukuk kepada investor. Setelah uang dari investor masuk, penerbit sukuk akan menghubungi kontraktor untuk dibangun aset di atas tanah wakaf. Kemudian aset tersebut disewakan ke pihak ketiga. Uang sewa dibayar ke penerbit sukuk, kemudian dibayar juga ke nazir. Pada akhir periode aset wakaf tadi menjadi milik nazir, kembali ke nazir. Tanah dan bangunan, dikelola oleh nazir. Kata kunci: Obligasi Syariah, Sukuk Linked Wakaf, Sukuk Ijarah, Sukuk Mudharabah
TATA KELOLA SISTEM PENJAMINAN SIMPANAN PERBANKAN DI INDONESIA Sjafruddin, Sjafruddin; Iskandar, Iskandar
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.932

Abstract

The ratification of Law Number 24 of 2004 concerning the Deposit Insurance Corporation (LPS) marks the formal process of institutionalizing the deposit insurance system in Indonesian banking. After the banking systemic crisis in 1997 that hit various countries including Indonesia, the government made various stabilization and reform policies in the financial sector to improve the banking system. The blanket guarantee policy for bank customer deposits in 1998 with no limits (blanket guarantee) restored public confidence in banks, but on the other hand this guarantee also created a moral hazard risk for banks. The existence of the LPS ended the unlimited deposit insurance system by limiting the guarantee in the form of a deposit insurance limit and a guaranteed interest rate known as the LPS interest rate. This article attempts to describe and analyze the institutionalization process and governance process in the deposit insurance system in Indonesia. The results show that the process of institutionalizing the deposit insurance system in Indonesia is carried out in stages by assessing banking risk taking and public perceptions of the banking industry in Indonesia. In the governance process, the LPS carries out its function as guarantor of deposits of depositors, LPS is tasked with determining and formulating policies for implementing deposit insurance and implementing deposit insurance. LPS makes payment of guarantee claims to depositors from banks whose business licenses have been revoked as long as they meet the requirements stipulated by the LPS Law. Keywords: Deposit Insurance Agency, Institutionalization, Governance. Abstrak Lahirnya Undang-Undang Nomor 24 Tahun 2004 tentang Lembaga Penjamin Simpanan (LPS) menandai proses formal institusionalisasi sistem penjaminan simpanan pada perbankan di Indonesia. Setelah Krisis sistemik perbankan tahun 1997 yang melanda berbagai negara termasuk Indonesia, pemerintah membuat berbagai kebijakan stabilisasi dan reformasi di sektor keuangan guna menyehatkan sistem perbankan. Kebiijakan penjaminan terhadap jumlah simpanan nasabah perbankan pada tahun 1998 dengan tanpa batasan (blanket guarantee) mengembalikan kepercayaan masyarakat terhadap perbankan, namun disisi lain jaminan tersebut juga menimbulkan risiko moral hazard bagi perbankan. Keberadaan LPS mengakhiri sistem penjaminan simpanan tanpa batas dengan membatasi penjaminan dalam bentuk limit penjaminan simpanan dan suku bunga yang dijamin yang dikenal dengan suku bunga LPS. Artikel ini mencoba memaparkan dan menganlisa proses institusionalisasi dan proses tata kelola (governance) pada sistem penjaminan simpanan di Indonesia. Hasilnya menunjukkan bahwa proses institusionalisasi sistem penjaminan simpanan di Indonesia dilakukan secara bertahap dengan menilai risk taking perbankan dan persepsi masyarakat terhadap industri perbankan di Indonesia. Dalam proses tata kelola, LPS menjalankan fungsinya sebagai penjamin simpanan deposan, LPS bertugas menetapkan dan merumuskan kebijakan pelaksanaan penjaminan simpanan serta melaksanakan penjaminan simpanan. LPS melakukan pembayaran klaim penjaminan kepada deposan dari bank yang dicabut izin usahanya sepanjang telah memenuhi persyaratan yang telah ditetapkan oleh UU LPS. Kata kunci: Lembaga Penjamin Simpanan, Institusionalisasi, Tata Kelola.
PERSEPSI PELAKU USAHA MIKRO DALAM MEMILIH PRODUK MURABAHAH BANK ACEH SYARIAH DI KOTA LHOKSEUMAWE Musrizal, Musrizal; Mukhlis, Mukhlis; Nova, Nova; Zuhra, Fatimah
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.934

Abstract

This study aims to determine the perceptions of micro-entrepreneurs towards Bank Aceh Syariah murabahah products in Lhokseumawe City. This research was conducted using quantitative descriptive research methods. The population is all micro business actors in the city of Lhokseumawe, amounting to 1,782. The sample in this study were 178 respondents. Primary data collection was carried out using a google form questionnaire which was distributed through the WhatsApp group covering four districts. The perception of business actors towards Murabahah Bank Aceh Syariah is good. This can be seen from the behavior of business actors / respondent behavior which is influenced by the faktor of education level, most of them are undergraduate, Islamic culture factors, experience factors and percentage of profit from the original price. A stimulus from knowledge will produce a perception as a feedback from the stimulus.The results of this study found that business actors use the services of aceh sharia bank with murabahah products based on the agreed profit margin which is lower than conventional bank interest. Keywords: Perception, Education, Experience, Culture, Murabaha. Abstrak Penelitian ini bertujuan untuk mengentahui persepsi pelaku usaha mikro terhadap produk murabahah Bank Aceh Syariah di Kota Lhokseumawe. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif kuantitatif. Populasinya adalah seluruh pelaku usaha mikro Kota Lhokseumawe yang berjumlah 1.782. Sampel dalam penelitian ini adalah 178 responden. Pengumpulan data primer dilakukan dengan kuesioner google form yang disebarkan melalui group whatsapp yang meliputi empat kecamatan. Persepsi pelaku usaha terhadap Murabahah Bank Aceh Syariah adalah baik. Hal ini dapat terlihat dari perilaku pelaku usaha/ perilaku responden yang dipengaruhi oleh faktor tingkat pendidikan sebagian besar strata satu/ S1, faktor budaya islam, faktor pengalaman serta faktor persentase keuntungan dari harga asal. Stimulus dari pengetahuan akan menghasilkan persepsi sebagai umpan balik dari stimulus tersebut. Hasil penelitian ini menemukan bahwa pelaku usaha menggunakan jasa bank aceh syariah dengan produk murabahah tersebut berdasarkan margin keuntungan yang disepakati lebih rendah daripada bunga bank konvensional. Kata kunci: Persepsi, Pendidikan, Pengalaman, Budaya, Murabahah.
PENGARUH MODAL DAN LUAS LAHAN TERHADAP PENDAPATAN PETANI KOPI DI DESA LEWA JADI, KECAMATAN BANDAR, KABUPATEN BENER MERIAH Daini, Ratna; Iskandar, Iskandar; Mastura, Mastura
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.940

Abstract

The purpose of this research is to examine the capital effect and land area toward the coffee farmers income in Lewa Jadi Village, Bandar District, Bener Meriah Regency. This research based on quantitative approach. The sampel used is the communities of coffee farmers who the coffee ground about 73 respondents. The primary data as the instrument of collecting data utilized in this study. The primary data is obtained by distributing questonnaires to the coffee farmers. The data analysis used in this study is multiple linear regression test, classic assumption test, multicoliniarity test, heterokedasticity test, determinant test, T test, F test with spss version 16. The result of study shows that the variable of capital has the possitive and significant effect toward the coffee farmers income in Lewa Jadi Village, Bandar District, Bener Meriah Regency. Next, the variable of land area has the possitive and significant effect too on the income of coffee farmers in Lewa Jadi village, Bandar District, Bener Meriah Regency. Keywords: Capital, Land area, Income. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Modal dan Luas Lahan Terhadap Pendapatan Petani Kopi di Desa Lewa Jadi Kecamatan Bandar Kabupaten Bener Meriah. Metodelogi yang digunakan adalah pendekatan kuantitatif.Sampel yang digunakan adalah masyarakat petani kopi yang mempunyai lahan kopi sebanyak 73 responden.Instrumen pengumpulan data menggunakan data primer. Data primer diperoleh dengan cara penyebaran angket (kuisioner) kepada petani kopi. Analisis data yang digunakan pada penelitian ini adalah uji regresi linear berganda, uji asumsi klasik, uji multikoleniaritas, uji heterokedastisitas, uji determinan, uji T, uji F dengan bantuan SPSS versi 16.Hasil penelitian yang dilakukan menunjukan bahwa variabel modal berpengaruh positif dan signifikan terhadap pendapatan petani kopi di Desa Lewa Jadi Kecamatan Bandar kabupaten Bener Meriah. Dan variabel luas lahan berpengaruh positif dan signifikan terhadap pendapatan petani kopi di Desa Lewa Jadi Kecamatan Bandar Kabupaten Bener Meriah. Kata Kunci: Modal, Luas Lahan, Pendapatan.

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