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Contact Name
Muhammad Daud bin Mahmud
Contact Email
daud@iain-ternate.ac.id
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+6282143116618
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alqashdu@iain-ternate.ac.id
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Jl. Lumba-lumba, Kota Ternate, Maluku Utara, 97727
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Kota ternate,
Maluku utara
INDONESIA
Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah
Published by Institut Agama Islam Negeri Ternate
ISSN : -     EISSN : 28095065     DOI : 10.46339/al-qashdu
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah merupakan jurnal ilmiah yang dikelola dan diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Ternate. Jurnal ini memuat karya tulis ilmiah hasil penelitian yang dilakukan oleh akademisi, peneliti dan praktisi di bidang ekonomi dan keuangan islam. Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil penelitian terbarukan tentang ekonomi dan keuangan islam. Analisis Ekonomi Perbankan & Keuangan Syariah Regulasi & Stabilitas Perbankan & Keuangan Syariah Pengembangan Produk Lembaga Keuangan Syariah Akuntansi Syariah Ekonomi & Keuangan Islam Layanan Keuangan Islam Pasar Modal Islam Keuangan Mikro Islam Mode pembiayaan Islam Keuangan Sosial Islam
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 1 (2022)" : 5 Documents clear
PENGELOLAAN DAN PERLAKUAN AKUNTANSI ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN MAROS Husnul Khatima; Saiful Muchlis; Roby Aditiya
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i1.718

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengelolaan zakat yang dilakukan oleh Badan Amil Zakat Kabupaten Maros serta untuk mengetahui bagaimana perlakuan akuntansi zakat (PSAK No 109) pada Badan Amil Zakat Nasional Kabupaten Maros. Metode penelitian yang digunakan adalah penelitian kualitatif. Hasil penelitian ini adalah bahwasanya pengelolaan zakat bagian pengumpulan yang dilakukan BAZNAS Kabupaten Maros menggunakan dua metode yakni autodebet dan penyetoran langsung di kantor BAZNAS Kabupaten Maros. BAZNAS Kabupaten Maros melakukan pendistribusian zakat melalui program Layanan Aktif BAZNAS, BAZNAS Tanggap Bencana, Lembaga Beasiswa BAZNAS, Mualaf Center BAZNAS, dan Rumah Sehat BAZNAS. BAZNAS Kabupaten Maros melakukan pendayagunaan melalui program yang direplikasi dari BAZNAS Pusat seperti, Lembaga Pemberdayaan Ekonomi Mustahik, Lembaga Pemberdayaan Peternak Mustahik, BAZNAS Microfinance Desa, dan Zakat Community Development. Penerapan PSAK 109 dalam laporan posisi keuangan, laporan perubahan dana, laporan aset kelolaan, laporan arus kas, dan catatan atas laporan keuangan di BAZNAS Kabupaten Maros telah berhasil mendapatkan opini Wajar Tanpa Pengecualian (WTP). Implikasi dari penelitian ini diharapkan dapat meningkatkan kepercayaan masyarakat Maros untuk berzakat di BAZNAS Maros. Dengan demikian, terjadi peningkatan jumlah pengumpulan zakat sehingga BAZNAS Maros dapat lebih banyak membantu masyarakt yang tidak mampu di Kabupaten Maros.
PERAN LEMBAGA KEUANGAN NON BANK TERHADAP MASYARAKAT Riky Soleman; Basaria Nainggolan
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i1.709

Abstract

The Department of Industry and Trade is a community empowerment institution. Empowerment has been carried out in various forms and variations, it has the aim of directing people's lives towards a better direction, because the main goal of empowerment is the achievement of community welfare, besides that the task of the agency is as an organizer. This public service is intended to provide services to the community based on community needs. This research is a descriptive qualitative field research with primary data collection through in-depth interviews with employees of the Department of Industry and Trade of the Yogyakarta Special Region Government study, while secondary data is obtained from various literatures such as books and journals. The results of this study are the presence of the Department of Industry and Trade to provide benefits by providing guidance to the community, conducting training with these business actors from the production and marketing aspects in terms of providing facilitation to increase the use of technology for business actors to help provide equipment provided to them with the intention of being able to increase the volume of their production, then increase from the market aspect the agency provides for the public to participate such as exhibition events both locally, nationally and internationally, the agency also organizes exhibitions to include them so that their ability to market products is further increased. We do this to increase the community's production business.Keywords: Role, Department of Industry and Trade, Society 
STRATEGI PENGEMBANGAN INVESTASI MUDHARABAH DI BANK SYARIAH Zulkifli Karim
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i1.731

Abstract

Strategi pengembangan investasi mudharabah di bank syariah dewasa ini mengacu pada tiga konsep utama, yakni perluasan jaringan kantor, pengrekrutan tenaga yang berkualitas, dan penataan sistem yang kompetitif. Ketiga konsep ini paling tidak dapat memperkokoh eksistensi bank syariah sebagai lembaga keuangan yang representatif, akuratif, dan solutif dalam mengemban fungsi intermediasi yang terbebas dari bunga dan sarana pembebasan umat Islam dari jebakan riba. Karena itu, agar sarana ini dapat dirasakan oleh umat Islam yang berdomisili di kota-kota kecil maka perluasan jaringan kantor menjadi urgen pada kondisi dewasa ini. Selain dari itu agar bank syariah bisa bersaing dengan bank konvensional maka faktor pengrekrutan sumber daya manusia yang berkualitas dan penataan sistem yang kompetitif juga menjadi instrumen yang sangat penting dalam pengembangan bank syariah.
FAKTOR-FAKTOR MENURUNNYA JUMLAH PEMBIAYAAN PADA BPRS AL-WASHLIYAH MEDAN Cindy Triningsih; Ahmad Amin Dalimunte
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i1.720

Abstract

The purpose of this study is to determine the factors it hat cause a decrease in the financing of BPRS Al-washliyah ieen from Third Party Funds (DPK), Non Performing Financing (NPF), Return On Assets (ROA) and Capital Adequacy Ratio (CAR) affect financing. The population in this study is BPRS Al-washliyah. The dependent variable (Y) of this study is the financing of the Al-washliyah BPRS .The independent variables (X) include: Third Party Funds (DPK), Non Performing Financing (NPF),Capital Adequacy Ratio (CAR) and Return On Assets (ROA). The methodius ediisi quantitativeire search methodiusing SPSS20.0 data analysis. Basedion multiple regression analysis, the results showed that Third Party Funds (DPK) affected the financing of BPRS Alwahilyah, Non Performing Financing (NPF) did not affect the financing of BPRS Al-washliyah,Capital Adequacy Ratio (CAR) did not affect the financing of BPRS Al-washliyah, Returnion Assets (ROA) affect the financing of BPRS Alwahilyah.
PENGARUH INFLASI DAN SUKU BUNGA TERHADAP KINERJA KEUANGAN BANK MUAMALAT INDONESIA PERIODE 2016-2020 Sudin Yamani; Intan Hi. Tela Kye
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-qashdu.v2i1.736

Abstract

This study aims to determine the effect of inflation and interest rates on the financial performance of Bank Muamalat Indonesia (BMI). The inflation variable is measured by calculating the Consumer Price Index (CPI). The interest rate variable is measured by calculating the real interest rate. The performance variable is measured by calculating the return on assets of BMI from 2016-2020. This research method uses quantitative methods. The data used are secondary data in the form of published quarterly BMI financial ratio reports and published data on inflation as well as Bank Indonesia (BI) interest rates. Data were analyzed using multiple linear regression with the help of SPSS 22 to test the partial and simultaneous effect of 2 independent variables and 1 dependent variable. The results of this study indicate that the inflation variable partially has an effect on ROA and the interest rate variable has no effect on ROA. Simultaneously these two variables have no effect on ROA.

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