Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
FOCUS AND SCOPE Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-ISSN: 2775-1457 and P-ISSN: 2685-2721 contains articles on sharia economics and finance, which are generated from the results of research, reports / case studies, studies / literature reviews, which are oriented towards the latest in sharia economics and finance in order to become a source of scientific information capable of contributing to the development of Islamic economics and finance.
Articles
97 Documents
Analisis Penerapan Akuntansi Syariah Berdasarkan Psak Nomor.102 Pada Pembiayaan Murabahah Di Bmt Al-Ittihad Cikurubuk Tasikmalaya
Joni Ahmad Mughni
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i1.32
Background problem in this study high financing activity and selling based on murabaḥah KSPPS BMT Al-Ittihad murabaḥah where the transaction is done more than 97% of all the transactions carried out. While the goal in this research is to know the application of accounting and financing Murabaha on BMT Cikurubuk Al-Ittihad. And to analyse the suitability of the accounting application of financing illegal murabaha with PSAK No. 102 on BMT Cikurubuk Al-Ittihad. The research method used was qualitative approach. Data collection techniques used by authors was an interview ansd documentation. Data analysis techniques using descriptive analysis. The research found that the recognition and measurement of assets, receivables, murabaha murabaha profit installment, pieces of murabaha murabaha, and fines already in accordance with PSAK NO. 102. Presentation of KSPPS applied by the BMT Al-Ittihad is in compliance with PSAK NO. 102, i.e. accounts receivable balance of murabaha served on the net that can be realized, the advantage of murabaha is presented in the income statement and profit murabahah deferred interest is served in the balance sheet but note with reserve losses of accounts receivable.
Pengaruh Debt To Asset Ratio Terhadap Laba Bersih Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017
Riyadi, Wulan
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i1.33
This study aims to determine whether Debt to Asset Ratio (DAR) has an effect on Net Profit in Food and Beverage companies that are listed on the Indonesia Stock Exchange in 2015 - 2017. The independent variable used is Debt to Asset Ratio and the dependent variable used is Net Profit . The method used in this research is descriptive and verification method. The population in this study is a Food and Beverage company listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling technique where sampling techniques with certain criteria. From the predetermined criteria of the Company that meets the criteria of 12 companies listed on the Indonesia Stock Exchange in 2015 - 2017. The analytical tool used in this study is simple regression analysis and hypothesis testing in this study using a computer-assisted t test, the SPSS Version 21.0 for Windows. The results of this study indicate that the Debt to Asset Ratio has a positive and significant effect on Net Profit. The results of the hypothesis test indicate that the proposed hypothesis can be verified.
Pengaruh Brand Equity Dan Country Of Origin Terhadap Minat Beli Produk Smartphone Samsung
Sopiyan, Pipih;
Gumelar, Gun Gun
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i1.35
This study aims to find out how the influence of brand equity and country of origin on Samsung smartphone product purchase interest in the students of the Faculty of Economics, Majalengka University). The research method used in this study is a survey with a descriptive and verification analysis approach. The sample in this study were 100 students using probability sampling techniques with simple random sampling and sampling using the Slovin formula. Data collection techniques are questionnaires. Testing the data instrument is done by validity and reliability testing. Data analysis using correlation analysis, coefficient of determination, t test and F test). The results of the study show that for Brand Equity and Country Of Origin including good categories and buying interest including the high category. Brand Equity significantly influences consumer buying interest. Country Of Origin significantly influences consumer buying interest. Simultaneously Brand equity and Country Of origin significantly influence consumer buying interest.
Pengaruh Teman Sebaya Dan Lingkungan Keluarga Terhadap Pengambilan Keputusan Dalam Memilih Jurusan
Hernita, Nita
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i1.36
This weaver was conducted in the students of Management majoring in economics Faculty of Majalengka University. The purpose of this research is to identify: peers, family environment and decision making, as well as how much influence of peers, the family environment to decision making. The object of this research is peer variables, family environment and decision making. The research population is the university's management student at Majalengka in 2013 – 2016. This research sample amounted to 87 students majoring in management Faculty of Economics, Majalengka University. The study was designed as a descriptive study of verificative with a quantitative approach. Hypothesis testing using T test testing and F test. Its analysis tools use multiple Regeresi analyses. Based on a hypothesis test the results of peers and family environments were significant to partial decision-making. Likewise, simultaneous peer-to-peer testing, the family environment has a positive and significant effect on decision making.
Model Pemberdayaan Ekonomi Masyarakat Miskin Melalui Akses Pembiayaan Bank Wakaf Mikro Berbasis Pesantren
Nurhayati, Siti;
Nurjamil
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i1.37
This research was conducted to find out the model of empowerment of the poor through a pesantren-based Micro-Wakaf Bank (BWM) financing scheme in Islamic Microfinance Institutions (LKMS) Ranah Indah Darussalam Ciamis. The existence of BWM in the Indonesian legal system is under three different legal protections, namely Law Number 25 of 1992 concerning Cooperatives, Law Number 1 of 2013 concerning Microfinance Institutions and POJK No. 12 / POJK. 5/2014 concerning Business Licensing and Institutions of Microfinance Institutions. The empowerment model carried out by BWM Ranah Indah Darussalam in the form of financing business capital using the Al-Qardh contract by prioritizing education (tauhid, discipline, tepo sliro) and mentoring (business and management development).
Kritik Atas Pelaksanaan Asuransi Syariah Pada Pt Allianz Life Indonesia
Sobarna, Nanang;
Hakim, Abdul
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i1.38
This study aims to criticize the application of sharia principles at the operational level of sharia insurance companies which are conventional insurance units, namely the Allianz Life Indonesia Insurance. The study was conducted using primary data, both observations and use of records and reports owned by the company. Data obtained and analyzed by descriptive method with a qualitative approach. The results obtained from this study are that the operational mechanism of Allianz Life Indonesia's insurance in general is in accordance with Islamic principles, but it needs some further research on the tabarru of premium payments on allisya protection products, which payments begin on the 13th month, while based on national fatwas Tabarru Islamic Premium Payment is carried out since the first month of membership.
Praktek Wakalah Dan Hiwalah Dalam Ekonomi Islam: Perspektif Indonesia
Hakim, Abdul;
Sobarna, Nanang;
Solihatin, Agustini
Jurnal Ekonomi Syariah Vol 1 No 2 (2020): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i2.171
Praktek wakalah dan hiwalah merupakan hal yang juga sering terjadi dalam kegiatanmu’amalah yang dilakukan oleh banyak orang baik yang beragama Islam maupun nonIslam. Namun khusus bagi kalangan kaum muslimin praktek dua hal tersebut harusdisesuaikan dengan tuntutan syariah. Kedua hal itu berhubungan dengan kegiatanekonomi, sehingga diperlukan bagaimana penerapannya dalam kegiatan ekonomi Islam.Dalam tulisan ini, selain tentang definisi atau pengertian dasar tentang wakalah danhiwalah akan dikupas juga berbagai persoalan dan permasalahan yang terjadi dilapangan. Penyelesaian permasalahan tersebut, selain merujuk pada apa yang terjadi dizaman Rasulullah SAW, merujuk pula pada fatwa ulama, khususnya ulama Indonesiayang tergabung dalam Majelis Ulama Indonesia (MUI), dalam hal ini yang lebihberwenang menanganinya adalah Dewan Syariah Nasional (DSN).Metodologi yang digunakannya adalah kualitatif. Dengan mengambil studi naskah dandokumen berbagai sumber, selanjutnya dihubungkan dengan fenomena yang terjadi dimasyarakat, sehingga ada upaya action research dalam penulisan ini.
Standarisasi Produk Untuk Perlindungan Konsumen Sebagai Implementasi Maqashid Al-Syari’ah
Hamdani, Dadan;
Nurjamil
Jurnal Ekonomi Syariah Vol 1 No 2 (2020): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i2.172
Tujuan utama penelitian ini adalah untuk menganalisis peraturan mengenai standarisasiproduk dalam upaya melindungi konsumen dihubungkan dengan implementasiMaqashid al-Syari’ah. Penelitian yang dilakukan merupakan penelitian deskriptifanalitis dengan pendekatan yuridis normatif. Data diperoleh dari penelitian kepustakaan(library research) selanjutnya dianalisis secara kualitatif dan disimpulkan bahwastandarisasi produk nasional Indonesia sangat erat kaitannya dengan perlindungankonsumen dan merupakan wujud nyata implementasi Maqashid al-Syari’ah berupaterlindunginya agama (hifdzu din), terlindunginya jiwa (hifdzu nafs), terlindunginyapikiran (hifdzu 'aql), terlindunginya harta (hifdzu maal), dan terlindunginya keturunan(hifdzu nasab).
Relavansi Pemikiran Ekonomi Hamka (1908-1981) Dalam Tafsir Al-Azhar Dengan Ekonomi Islam Di Indonesia
Ihwanudin, Nandang;
Ni’mawati;
M. Burhanudin
Jurnal Ekonomi Syariah Vol 1 No 2 (2020): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i2.173
Penelitian ini dilatarbelakangi oleh pemikiran Hamka dalam Tafsir al-Azhar tentangekonomi, dalam tafsir tersebut banyak menjelaskan tentang kondisi ekonomi Indonesiasaat tafsir tersebut dibuat, sehingga penulis tertarik meneliti tentang relevansi pemikiranHamka tersebut jika dihubungkan dengan kondidi ekonomi saat ini di Indonesia. Tujuanpenelitian ini adalah untuk mengetahui dan menganalisis tentang relevansi pemikiranekonomi Hamka (1908-1981) dalam tafsir al-Azhar dengan ekonomi Islam di Indonesia.Penelitian ini menggunakan metode penelitian kualitatif dengan jenis penelitian studidokumen atau teks terhadap tafsir al-Azhar yang kemudian dijelaskan denganmenggunakan deskriptif-analisis. Hasil dari penelitian ini yaitu: 1) ditinjau dari aspekprinsip-prinsip hukum Islam dan asas-asas ekonomi Islam, ditemukan relevansi antarapemikiran ekonomi Islam Hamka dangan ekonomi Islam yang berlaku di Indonesia; 2)itinjau dari aspek sistem perekonomian yang ada, pemikiran Hamka yang mengatakansistem ekonomi kapitalis dan sisten ekonomi sosialis merupakan sistem yang gagal,relevan dengan kenyataan hari ini di Indonesia. 3) ditinjau dari aspek produk ekonomiIslam, secara umum pemikiran Hamka banyak menunjukan kesesuaian meskipun tidakmenyebutkan secara spesifik tentang produk ekonomi Islam yang berkembang saat ini.
Literasi Keuangan Syariah Pada Pendidikan Dasar: Tinjauan Teoritis Dan Empiris
Tedy;
Yusuf, Syamsu
Jurnal Ekonomi Syariah Vol 1 No 2 (2020): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia
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DOI: 10.32670/ecoiqtishodi.v1i2.174
Mini riset ini bertujuan untuk menguji Literasi Keuangan Syariah pada Pendidikan Dasar.Studi ini menggunakan deskriptif-kualitatif dengan metode studi literatur. Hasil analisismenyatakan bahwa literasi keuangan syariah dalam masyarakat mayoritas mulsim indonesiamasih rendah sehingga harus dimulai dari pendidikan dasar.