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Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah

oikonomika
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Published by Institut Agama Islam Negeri Fattahul Muluk Papua

ISSN : - EISSN : 27225526 DOI : https://doi.org/10.53491/oikonomika

Core Subject : Economy,

Economics, Econometrics & Finance

Aim The Journal is dedicated to building a platform for academicians, researchers, authors, and those who interested in Islamic economics and finance studies to share, discuss, evaluate, and distribute their work and opinions. Scope This journal focuses on Islamic economics and Islamic finance studies, research, and current issues. All papers are peer-reviewed by at least two reviewers. The Scope of OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah is related to as follow but not limited to: Islamic Economics Islamic Microeconomics Islamic Macroeconomics Management and Islamic Business Islamic Finance Islamic Investation Halal Industry Development of Economic International Economics

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

Articles 36 Documents

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The COMPARISON OF SHARIA AUDITING AND SHARIA ACCOUNTING IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 Hisam Ahyani
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2021): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.

ANALISIS PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN ASET TETAP TERHADAP RASIO LANCAR Pada PT.Unilever Indonesia Tbk. Tahun 2013 – 2020 NOVA ABRIANO; SETIAFITRIE YUNIARTI; SITI MUKARRAMAH
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2021): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

This study analyzes the effect of inventory turnover, receivables turnover, and fixed asset turnover on the current ratio at PT Unilever Indonesia at PT Unilever, Tbk in 2013-2020. This study uses quantitative research methods using data from the 2013-2020 quarterly financial statements. The results showed that the Inventory Turnover variable had a partially insignificant effect on the Current Ratio, the Accounts Receivable Turnover Variable had a partially significant effect on the Current Ratio, the Fixed Asset Turnover Variable had a partially insignificant effect on the Current Ratio. While the Inventory Turnover Variable, Variable Accounts Receivable Turnover, and Fixed Assets Turnover Variable together have no effect on the Current Ratio. This result is different from research by Nurjannah (2015) which shows that there is a significant positive effect between accounts receivable turnover, inventory turnover and cash turnover on the liquidity ratio partially or simultaneously. Keyword : Inventory Turnover, Receivables Turnover, Fixed Asset Turnover, Current Ratio

THE MU’ALAMAH DROPSHIPPING SYSTEM: ISLAMIC ECONOMIC PERSPECTIVE Hendri Hermawan Adinugraha; Mukhtarom Mukhtarom; Ali Muhtarom
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2021): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

This research aims to explain the mu’alamah dropshipping system from an Islamic economic perspective. This study uses a literature or library research method which is sourced from authoritative data and sources, such as books and journals that are still relevant to the focus and discussion of this research. The results of the study concluded that allowing transactions that continue to develop in progress in the economy as long as they do not violate and do not contradict Islamic principles, dropshipping transactions which have now become a custom in society are allowed as long as the perpetrator understands the procedures for transactions, because the system is vulnerable and leads to the cancellation of a contract, namely selling goods that do not belong to him, and the development of technology greatly influenced the development of legal edicts that urged them to be issued. However, on many sides, with the legal norms that have been summarized by previous scholars by looking at the equality of legal ‘illat, it can be found that fast and precise legal answers can be found to determine the law in every legal event for which there is no clear legal provision in al- Qur'an and as-Sunnah.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTASI DI PASAR MODAL SYARIAH PADA MAHASISWA FEBI IAIN FATTAHUL MULUK PAPUA Rani Nur Indah Lestari; Miftahul Huda; Abdul Karman
OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

This study aims to determine the factors that influence the intention of investment namely the encouragement from within individuals, social motive, and emotional factor partially and simultaneously on the intention of students’ investment in Islamic capital markets. This research method is quantitative. The population in this study is students of Islamic Economics and Business Faculty in IAIN Fattahul Muluk Papua which consisted of Islamic economics and Islamic banking study programs from 2016 to 2019. The sample in this study is 76 students. The sampling technique uses simple random sampling. Data collection in this study uses the questionnaire method. Data analysis techniques used in this study is multiple linear regression using SPSS 16.0 application. The results of this study indicate that: (1) Encouragement from within the individual has a significant effect on the intention of investment, with a significance value of 0,000. (2) Social motive significantly influence the intention of investment, with a significance value of 0,000. (3) Emotional factor do not significantly influence the intention of investment, with a significance value of 0.168. (4) Encouragement from within individuals, social motive, and emotional factor simultaneously influence the intention of investment of Islamic Economics and Business Faculty students in IAIN Fattahul Muluk Papua.

ANALISIS PENGARUH FAKTOR BUDAYA DAN SOSIAL TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK SAMSUNG Muhammad Nur Aminudin; Muhammad Anang Firdaus; Ira Eka Pratiwi
OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

This study aims to analyze the influence of cultural and social factors on the purchasing decision of Samsung brand smartphones on IAIN Fattahul Muluk Papua Students. This type of research uses quantitative research. The population in this study were students of IAIN Fattahul Muluk Papua. The number of samples obtained was 280 students, consisting of 68 students of the Faculty of Islamic Economics and Business, 64 students of the Faculty of Syariah, and 148 students of the Faculty of Tarbiyah. Data were collected using a questionnaire, while data analysis techniques used is Multiple Linear Regression. This research shows that cultural factors have a positive and significant influence on the purchasing decisions of Samsung brand smartphones, while social factors have a positive but insignificant effect on the purchasing decisions of Samsung brand smartphones. Furthermore, the influence of cultural factors and social factors simultaneously have a positive and significant effect on purchasing decisions Samsung smartphone brand.

EFEKTIVITAS PEMBERDAYAAN MASYARAKAT MELALUI PENYALURAN DANA BANTUAN BAZNAS PROVINSI PAPUA Nur Afrianti; Sahudi Sahudi; Nani Hanifah
OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Society Empowerment is one of the benchmarks to measure the society’s independence. Thus, in line with the objectives of National Zakat Board (Baznas), which are getting rid of poverty and initiating independence attitude for mustahiq (people who are eligible to receive alms), human empowerment through the donation distribution executed by Baznas of Papua Province is getting widely implemented. This action is expected to create mustahiqs who are dependable and helpful for their surroundings and have the potentials to be muzakki (zakat/alms payers). This study aims to find out the effectiveness level of human empowerment through the Papua Province Baznas donation distribution. The methodology of this study is qualitative method. The data obtained are primary and secondary data. The data collection techniques are interview, observation, and documentation by involving associated people or parties. The results of the study show that, first, Baznas of Papua Province performed some efforts by distributing the donation comprising the fields of economy, education, health, Islamic preach, and social/humanity. Secondly, the effectiveness of human empowerment through the Papua Province Baznas donation distribution indicates that (1) the number of poor people in Abepante is decreasing, (2) the efforts of improving people’s income in Abepante is increasing, (3) People’s concern in Abepante is growing, (4) groups’ independence level is improving, and (5) People’s social capacity and equal distribution in Abepante are rising.

PRAKTIK TABUNGAN MASYARAKAT PEDESAAN DALAM PERSPEKTIF FIKIH MUAMALAH Ayuk Dian Rahmawati; Amirullah Amirullah; Fachrudin Fiqri Affandy
OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

This thesis aims to analyze Ngudi Tentrem's savings practices from the perspective of fiqh muamalah in 4th Neighborhood, 2nd Hamlet, Ongan Jaya Village, Yapsi District, Jayapura Regency. This research also discusses the management's efforts to resolve the bad credit problems experienced by Ngudi Tentrem's savings practice. This study is qualitative research using primary and secondary data. The data analysis technique used is the phenomenological paradigm approach. The results of this study indicate that Ngudi Tentrem's savings practices in Ongan Jaya Village are carried out under the pillars and conditions of al-wadi'ah yad adh-dhamanah which involve the contract of two people who have faith, the existence of goods entrusted, and also ijab and qabul. The effort is restructuring which the management will provide interest relief and extension of time to creditors to save trouble to fulfill his obligations. The other way to resolve the bad credit problem is to settle with deliberation peacefully. The phenomenon of the survival of Ongan Jaya village savings is the culture of mutual aid which is still very thick in rural areas. Sense of solidarity and trust make this savings can be borne from its inception in 1997 until now, even though it does not have an official legal entity. The absence of collateral in these savings also adds to the value of its uniqueness, so, the people of Ongan Jaya village, especially, 4th Neighborhood, 2nd Hamlet prefer to choose Ngudi Tenrem savings practice.

EFEKTIVITAS PEMBERDAYAAN PETANI KOLAM MELALUI KELOMPOK BUDIDAYA IKAN UNTUK PENINGKATAN EKONOMI MASYARAKAT Abdul Rahman; Sahudi Sahudi; Pahri Pahri
OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 1 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

The phenomenon that occurs in East Koya that there is an empowerment program implemented by the Jayapura City Fisheries Department to Pond Farmers through the Fish Cultivation Group in East Koya, is the basis for researchers to conduct research onthe empowerment, the thing to be gained from this research is the form of empowerment provided and measure the effectiveness of this empowerment to pond farmers through the Fish Cultivation group. This thesis research is located in Koya Timur Village, Muara Tami District, Jayapura City. This study uses qualitative research with a case study approach that uses secondary data and primary data obtained through observation, interviews, and documentation techniques. Data analysis techniques carried out several stages of data reduction, data presentation, conclusions and data verification. The resultsof this study are a form of empowerment given to Pond farmers through the Fish Cultivation Group, such as the provision of fish seedlings, fertilizer, feed, water pumps and fish germination, besides that they are also given training in how to properly cultivatefish, counseling about fish farming activities and giving risk protection for fish farming business through an insurance card. and providing infrastructure such as irrigation or water irrigation. While seeing the effectiveness of this empowerment has beeneffective in the field, although it has not been entirely done using indicators of effectiveness, namely understanding the program, on target, on time, achieving goals and real change. One of these indicators is on time that hasn't been done in the field.

MANAJEMEN RISIKO GADAI EMAS PADA PT.PEGADAIAN SYARIAH JAYAPURA : (Studi Kasus PT. Pegadaian Syariah Unit Pelayanan Syariah Heram) Yunita Sari; Syaiful Muhyidin; Fachrudin Fiqri Affandy
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

The background of this research is the high level of public interest in product of sharia gold pawn so that the risk management is the main focus to be carried out. The most common risk is the risk of loans, especially gold pawn loans. The risk of goal pawn loans becomes the main focus on the Islamic Pawnshop. This is based on the limitations of employees of PT. Pegadaian Syariah Jayapura, especially UPS Heram, in screening data for funding applications. These limitations lead to several stages of loans that are not intentionally or deliberately by passed to accelerate the loans process. This research used qualitative approach with the case study method. It used primary and supporting data. The information from primary data sources in qualitative research can generally be explored through observation and interview techniques. This research shows that PT. Jayapura Syariah Pegadaian (UPS) Heram in managing gold pawning risk can be from the risk management process, namely risk identification, risk measurement, and risk management. The mitigation of gold pawn transactions include the risk mitigation of the accuracy of the gold assessment, the risk mitigation of a decline in the price of gold, the risk mitigation of storing gold. The minimizing of the risks that might occur use monitoring, guidance and supervision of internal risks.

RELEVANSI PEMIKIRAN PROFESOR IMAM SUPRAYOGO DENGAN PERKEMBANGAN EKONOMI SYARIAH DI INDONESIA Yayan Nasikin; Eka Putri Innayah; Shimah Fauziah Yeubun; Helmi Syaifuddin
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Profesor Imam Suprayogo memiliki sebuah konsep pemikiran mengenai integrasi Islam dan sains dalam bidang pendidikan yang memiliki tujuan untuk melahirkan generasi yang memiliki kecerdasan baik kecerdasan emosional, intelektual maupun spiritual. Konsep pemikiran tersebut lebih dikenal dengan sebutan Tarbiyah Ulul Al-albab. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini memiliki tujuan untuk menganalisis relevansi pemikiran Imam Suprayogo dalam mendukung perkembangan ekonomi syariah di Indonesia. Hasil penelitian ini menunjukan bahwa pemikiran Imam suprayogo memiliki relevenasi terhadap perkembangan ekonomi syariah di Indonesia, dimana konsep integrasi antara Islam dan sains yang diusung beliau pada dasarnya menekankan terciptanya sumber daya manusia yang ideal menurut Islam.

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Contact Name
Abd. Karman

Contact Email
abdul.karman@iainfmpapua.ac.id

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+6282300000605

Journal Mail Official
oikonomika.jurnal@gmail.com

Editorial Address
Faculty of Islamic Economics and Business, Lecturer's New Building, 2nd Floor. Jl. Merah Putih, Buper, Waena, Distrik Heram, Kota Jayapura, Papua.

Location
Kota jayapura,

P a p u a

INDONESIA

Abstract

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Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Abd. Karman

Contact Email abdul.karman@iainfmpapua.ac.id

Phone +6282300000605

Journal Mail Official oikonomika.jurnal@gmail.com

Editorial Address Faculty of Islamic Economics and Business, Lecturer's New Building, 2nd Floor. Jl. Merah Putih, Buper, Waena, Distrik Heram, Kota Jayapura, Papua.

Location Kota jayapura, P a p u a INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Abd. Karman

Contact Email
abdul.karman@iainfmpapua.ac.id

Phone
+6282300000605

Journal Mail Official
oikonomika.jurnal@gmail.com

Editorial Address
Faculty of Islamic Economics and Business, Lecturer's New Building, 2nd Floor. Jl. Merah Putih, Buper, Waena, Distrik Heram, Kota Jayapura, Papua.

Location
Kota jayapura,

P a p u a

INDONESIA