EKSYA: Jurnal Ekonomi Syariah
EKSYA adalah Jurnal yang diterbitkan oleh Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal dengan scope ekonomi, ekonomi syariah, Hukum Ekonomi Syariah, Perbankan Syariah, keuangan syariah, dan bisnis syariah, Hukum Ekonomi dan Akuntansi Syariah
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<![CDATA[FENOMENA FOMO (FEAR OF MISSING OUT) DALAM INVESTASI (STUDI KASUS MAHASISWA UIN SUMATERA UTARA) ]]>
<![CDATA[Agung Nugraha Agung]]>;
<![CDATA[Vidia Dhiawy Hasmar Sitorus Vidia]]>;
<![CDATA[Dini Lestasi Dini]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1024
<![CDATA[Penelitian ini bertujuan untuk melihat beberapa masalah yang timbul tentang dampak FOMO dalam investasi yang terjadi pada generasi milenial zaman sekarang. Terlalu berlebihan dalam menggunakan internet juga dapat membuat seseorang mengalami kecanduan untuk bermain media sosial dan dapat menimbulkan fenomena FOMO dalam dirinya karena terlalu mengikuti trend yang terjadi. FOMO juga dapat menjadi penghambat seseorang dalam melakukan investasi dikarenakan Jika sudah mengalami fenomena FOMO ini, maka tidak menutup kemungkinan bahwa individu tersebut akan lebih boros dalam mengelola keuangannya karena takut ketinggalan zaman sehingga membuat dirinya untuk terus update baik itu dalam hal berpakaian maupun bergaya. Penelitian ini menggunakan metode penelitian kualitatif deskriptif yang bertujuan untuk menerangkan dan menjelaskan secara jelas tentang suatu permasalahan. Penelitian ini menggunakan instrument penelitian berupa kuisioner yang ditujukan untuk mahasiswa UIN sumatera utara. Adapun jumlah respondennya ialah berjumlah 50 responden. Penyebab paling besar yang membuat seseorang mengalami sindrom FoMO yaitu karena penggunaan media sosial yang berlebihan dikalangan remaja saat ini. Dapat dilihat bahwa para remaja zaman sekarang sudah mulai terpapar oleh teknologi yang semakin canggih seperti smartphone.]]>
<![CDATA[EFEKTIVITAS PENGELOLAAN DAN PENDISTRIBUSIAN DANA ZAKAT DALAM MENINGKATKAN KESEJAHTERAAN UMAT (STUDI KASUS : BAZNAS PROVINSI SUMATERA UTARA) ]]>
<![CDATA[Windy Puspita]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1026
<![CDATA[Penelitian ini bertujuan untuk mengetahui mengenai keefektifan BAZNAS Sumatera Utara dalam mengelola dan mendistribusikan dana zakat dalam meningkatkan kesejahteraan umat melalui analisa kinerja kerja BAZNAS Sumatera Utara dalam menghimpun, mengelola dan mendistribusikan dana zakat dan membandingkannya dengan tingkat kemiskinan di provinsi Sumatera Utara. Penelitian ini menggunakan metode penelitian kualitatif yang bersifat deskriptif analitis dengan data sekunder yaitu penelitian yang berisi penjelasan mengenai objek yang diteliti secara terperinci berdasarkan dokumen. Dokumen yang digunakan dalam penelitian ini adalah dokumen keuangan yang diambil dari website resmi BAZNAS Sumatera Utara. Adapun hasil penelitian pada tahun 2021 yang diperoleh peneliti berdasarkan dari metode yang digunakan adalah bahwa dalam melakukan pengelolaan dan pendistribusian BAZNAS Sumatera Utara pada tahun 2021 masih kurang optimal karena terhambat pandemi covid-19. Akan tetapi kehadiran BAZNAS Sumatera Utara sangat membantu perekonomian masyarakat terutama umat muslim di era masa pandemi. Namun mengenai keefektifan pengelolaan dan pendistribusian dana zakat dalam meningkatkan kesejahteraan umat masih belum efektif karena pada tahun 2021 terjadi peningkatan kemiskinan di Sumatera Utara sebesar 0,26%. Kata Kunci : Efektivitas, Pengelolaan dan Pendistribusian, Zakat, Kesejahteraan Umat]]>
<![CDATA[PERSEPSI MAHASISWA UINSU TENTANG BELANJA ONLINE MELALUI APLIKASI SHOPEE ]]>
<![CDATA[Nadya Dwinna]]>;
<![CDATA[Nadya Dwinna Putri]]>;
<![CDATA[Dini Lestari]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1028
<![CDATA[The large number of UIN-SU students shopping online with the Shopee application made the authors interested in knowing how UIN-SU students perceive shopping in the Shopee application and to find out what factors influence UINSU student satisfaction in shopping online in the Shopee application. So the authors raised the title of the journal UIN-SU Student Perceptions About Online Shopping Through the Shopee Application using a qualitative research method. From the data we got, on average UIN-SU students are satisfied shopping at Shopee because of the free shipping vouchers, and the ShopeePay Later feature, as well as COD. And also those who are not satisfied on average answer because the items ordered are not or do not match what is received.]]>
<![CDATA[PENGARUH AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN TERHADAP KEPERCAYAAN MUZAKKI (STUDI KASUS PENGELOLAAN, FILANTROPI BADAN AMIL ZAKAT BMH KOTA JAMBI) ]]>
<![CDATA[Nuri Alam Siregar]]>;
<![CDATA[Eja Armaz Hardi]]>;
<![CDATA[Marissa Putriana]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1130
<![CDATA[The research in this writing aims to discuss the effect of accountability and transparency of financial reporting on muzakki's trust in the Baitul Mal Hidayatulloh case study, in writing using quantitative research methods according to Sarmanu (2017) this method is to test the truth or falsity of a theory, to collect and analyze data by going through steps such as; observation, interviews, questionnaires and documentation. then the data collected is tested data. the results of this study indicate that; (1) the transparency of financial reports has a significant effect on the muzakki's trust in paying zakat in baitul maal Hidayatulloh. (2) accountability and transparency of financial reports together have an influence on the muzakki's trust in paying zakat in baitu maal hidayatullah. (3) financial openness a Social institutions are a must in this digital world, both in the form of print out laboratories or reports on the web and other digital media, because it creates strong confidence for benefactors that funds are properly managed.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA TRANSAKSI MURABAHAH BERDASARKAN PSAK 102 DI BMT MUSLIMAH MASYITHAH KOTA JAMBI ]]>
<![CDATA[Siska Jannah]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1148
<![CDATA[This study aims 1.To find out how the murabahah financing mechanism is at BMT Muslimah Masyithah Jambi City and 2. To analyze how the recognition, measurement, presentation, and disclosure of murabahah transactions are based on PSAK 102 at BMT Muslimah Masyithah Jambi City. This thesis uses qualitative research methods with research data obtained through interviews and documentation by taking sources from the manager and treasurer of BMT Muslimah Masyithah Jambi City. The data analysis used in this research is descriptive qualitative technique. The results of this study indicate that the Murabahah practice carried out by BMT with a pure murabahah and murabahah bil wakalah system is in accordance with the Shari'a. BMT in implementing murabahah bil wakalah, murabahah contracts and wakalah contracts are carried out separately. Murabahah accounting treatment carried out by BMT Muslimah Masyithah Jambi City is only a small part that is in accordance with PSAK Number 102. However, there are some things that are not in accordance with PSAK Number 102, namely the practice of BMT Muslimah Masyithah Jambi City does not record any journal or there is no related accounting treatment wakalah contracts, advances, and supplies/assets of murabahah, presentation of murabahah receivables is not in accordance with PSAK 102, and presentation of financial statements is not fully in accordance with PSAK Number 102.]]>
<![CDATA[THE EFFECT OF EXECUTIVE CHARACTERISTICS, CONSTITUTIONAL OWNERSHIP, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE IN COAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD ]]>
<![CDATA[Melita Yuniza]]>;
<![CDATA[Sucipto]]>;
<![CDATA[Agustina Mutia]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1149
<![CDATA[This study aims to determine the influence of executive, constitutional ownership, profitability, and leverage against tax avoidance in the enterprise sub-sector coal, which memiliki owns shares sharia listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling. 11 coal sub-sector companies were sampled in the study during the 2015-2020 period. This research is a quantitative study using secondary data. The analysis technique in this research is panel data analysis. The results of this study indicate that the characteristics of the Executive, Constitutional Ownership, and Return on Assets affect Tax Avoidance. At the same time, the Debt to Equity Ratio does not affect Tax Avoidance.]]>
<![CDATA[INFLUENCE OF FINANCIAL RATIO ON PROFIT GROWTH (EMPIRICAL STUDY OF FOOD AND BEVERAGE MANUFACTURING COMPANIES LISTED IN THE INDONESIAN SHARIA STOCK INDEX (ISSI) 2014-2020) ]]>
<![CDATA[Hayatun Solihat]]>;
<![CDATA[Novi Mubyarto]]>;
<![CDATA[Mohammad Orinaldi]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1153
<![CDATA[This study aims to determine the effect of financial ratios on profit growth in the manufacturing sub-sectors of food and beverages listed in the stock index Indonesian sharia (ISSI) in the period 2014-2020 partially and simultaneously. The population in this study is a manufacturing company in the food and beverage sub-sector obtained by purposive sampling technique. The data analysis method used is panel data regression analysis using software tools eviews 10. The results show that the variables Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) simultaneously affect profit growth. While the CR, DER, and NPM variables partially affect profit growth, the TAT variable does not affect the profit growth of food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2014-2020 period.]]>
<![CDATA[PENGARUH ARUS KAS, LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN PADA BANK UMUM SYARIAH INDONESIA TAHUN 2017-2021 ]]>
<![CDATA[Indah elfitriyanti]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1154
<![CDATA[The financial performance of a sharia bank is a description of the financial condition of a sharia bank in a certain period, either monthly, quarterly or annually which includes the collection and distribution of the sharia bank's funds. The purpose of this study is to analyze the effect of cash flow, the effect of liquidity, the effect of profitability, and the effect of leverage on dividend policy on the financial statements of Indonesian Islamic Commercial Banks for 2017-2021 and the distribution of Islamic bank funds. The type of research used is quantitative with a descriptive approach. The results of the study show that 1) The cash flow ratio has no effect on dividend policy on the financial statements of Indonesian Islamic Commercial Banks for 2017-2021. 2) The liquidity ratio has no effect on dividend policy in the financial statements of Indonesian Islamic Commercial Banks for 2017-2021. 3) Profitability ratios have an effect on dividend policy in the financial statements of Indonesian Islamic Commercial Banks for 2017-2021. 4) Leverage ratio has no effect on dividend policy in the financial statements of Indonesian Islamic Commercial Banks for 2017-2021. 5) The ratio of cash flow, liquidity, profitability and leverage together affect the dividend policy on the financial statements of Indonesian Islamic Commercial Banks for 2017-2021]]>
<![CDATA[PENGARUH DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2017-2021 ]]>
<![CDATA[Miftahul Jannah]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1155
<![CDATA[This research is motivated by the growth of debt which makes return on assets up and down. The purposes of this study are (1) to determine whether or not there is a simultaneous and partial influence of the Debt To Asset Ratio and Debt To Equity Ratio on the return on assets. (2) To determine the unidirectional or opposite relationship of the Debt To Asset Ratio and Debt To Equity Ratio. (3) To find out the most influential variables on return on assets. The sample used in this study was 20 companies from 27 companies which were taken by purposive sampling method in 2017-2021. In this study using quantitative methods and descriptive approaches, by collecting documentation and library data where the data obtained from company documents through the company's official website then carried out various tests such as the classical assumption test to check the health of the data, partial (t) and simultaneous (F) in order to determine the effect or not of the variables used, multiple linear regression test to determine the direction of the influence of variables, determinant coefficients and dominant test in order to determine the dominant variables in influencing return on assets. The results in this study indicate that (1) Debt To Asset Ratio (DAR) and Debt To Equity Ratio (DER) simultaneously and partially have a significant effect on Return On Assets in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2017 period. 2021. (2) Debt To Asset Ratio (DAR) has a negative (opposite direction) effect on return on assets and Debt To Equity Ratio (DER) has a positive (unidirectional) effect on return on assets in mining companies listed on the Indonesian Sharia Stock Index (ISSI). period 2017-2021. (3) Debt to Asset Ratio (DAR) is the most influential of the Debt to Equity Ratio (DER) on Return On Assets in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2021 period. Therefore, the ratio of debt to assets and the ratio of debt to equity, must be considered in developing profitability. Future research is expected to add research variables, samples and increase the research period.]]>
<![CDATA[PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2016-2020 ]]>
<![CDATA[Rina Marya Ulfah]]>
<![CDATA[ EKSYA : Jurnal Ekonomi Syariah Vol. 4 No. 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal ]]>
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DOI: 10.56874/eksya.v4i1.1158
<![CDATA[This study aims to determine whether there is an influence between Islamic Social Reporting and company age on the profitability of companies listed on the Jakarta Islamic Index 2016-2020. The population in this study were 30 companies and in this study used a purposive sampling technique so that the final sample in this study was 14 companies multiplied by 5 periods to 70 samples. This study uses data analysis consisting of descriptive analysis, classical assumption test and hypothesis testing assisted by the SPSS Statistic 21 application. The results show that partially Islamic Social Reporting has no effect on profitability while company age has an effect on profitability. This study also shows that simultaneously Islamic Social Reporting and company age have an effect on profitability.]]>
