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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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Tanjung Jabung Timur)
Novita Yanti
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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This study aims to analyze the effect of understanding government accounting standards and the use of accounting information systems on the quality of regional financial reports for the Tanjung Jabung Timur district government, this research was conducted on the technical agency and service in determining this sample using purposive sampling. The sample of this research is 84 financial management employees in each agency and service. Data was collected using a questionnaire instrument by giving a number of written questions to respondents and answered using a Likert scale. The technique used in this study was to test the validity of the reliability test, normality test, multicorrelation test, heteroscedasticity test, and hypothesis testing using multiple linear regression analysis (Multple Regression Analysis) using the SPSS 20.0 for Windows program. The results of this study indicate that the understanding of demand accounting standards and the utilization of the accounting system have a positive and significant impact on the quality of the financial statements of the Tanjung Jabung Timur district government.
Pengaruh Faktor Internal Perusahaan Terhadap Nilai Perusahaan Real Estate serta properti terdaftar di BEI 2017-2020
Rizki Pratama Pane Rizki Pratama Pane
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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Riset beikut bertujuan untuk menjelaskan bagaimana pengaruh faktor-faktor dalam suatu perusahaan pada kinerja suatu usaha tersebt. Variabel bebas pada riset ini ialah keputusan investasi, kebijakan utang, dan profitabilitas. Data survei ini menggunakan target sampling sebagai metode pengambilan sampel untuk laporan keuangan 2017-2020 dan laporan tahunan perusahaan real estate dan real estate pemegang saham syari’ah serta non-syariah pada Bursa Efek Indonesia (BEI), dan memakai metod sampel tertuju yang merupakan salah satu dari teknik pemilihan sampel riset. Besaran sampel penelitian ini berjumlah 21 jenis usaha yaitu 15 perusahaan bersaham syariah dan 6 perusahaan bersaham nonsyariah. Penelitian ini merupakan penelitian deskriptif melalui teknik kuantitatif. Riset berikut mempergunakan teknik analisa regresi berganda. Sedangkan kesimpulan dari hasil riset ini manggambarkan bahwasanya keputusan investasi secara parsial memiliki pengaruh yang signifikan dan positif pada nilai perusahaan real estate dan properti yang tertarik pada Syariah. Variabel kebijakan investasi serta keputusan utang tak berpengaruh secara signifikan pada nilai suatu badan usaha. Bagi perusahaan real estate dan properti yang memiliki saham selain syari’ah, variabel kebijakan investasi dapat memberikan pengaruh secara signifikan pada nilai suatu badan usaha. Kebijakan utang dan profitabilitas tak berpengaruh secara signifikan pada nilai satuan usaha real estate dan properti non-Syariah. Pada perusahaan real estate serta properti bersaham syariah nilai koefisien determinasi menyebutkan bahwasanya variabel kebijakan investasi, kebijakan utang, dan profitabilitas bisa menggambarkna bahwa pengaruhnya sebesar 93% sisanya 7% dipengaruhi dengan variabel diluar penelitian. Pada saham nonsyariah koefisien determinasi bernilai 53% sisanya 47% dipengaruhi variabel diluar penelitian.
PENGARUH LAYANAN MOBILE BANKING TERHADAP KEPUASAN NASABAH PT. BANK MUAMALAT INDONESIA, Tbk KANTOR CABANG BINJAI
Mayang Julia Anggraini;
Abdullah Sani;
Arfan Harahap
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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This study focuses on the discussion of the influence of mobile banking services offered by PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office on customer satisfaction using the mobile banking service. The purpose of this study was to determine the effect of mobile banking services on customer satisfaction, the magnitude of the influence of mobile banking services on customer satisfaction, and the relationship between mobile banking services on customer satisfaction at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office. The type of research carried out is quantitative research that emphasizes numerical data (numbers) which is processed by inferential statistical methods (performing analysis of relationships between variables by testing hypotheses). The source of the data for this research was obtained from the answers to the questionnaire given by the research respondents, namely customers who use mobile banking services at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office. Processing and in this study using computer programs SPSS and Microsoft Office Excel. The results of the study explain that there is a significant influence between mobile banking services on customer satisfaction, this is obtained from statistical results showing a significance value of 0.000 and tcount 9.571. Based on this, it can be stated that (0.000 < 0.05) and tcount > ttable (9.571 > 1.99085) then there is an effect of variable X on Y. Mobile banking services offered by PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office affects customer satisfaction by 53.4%. There is a positive or in line relationship between mobile banking services and customer satisfaction of PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office.
PERAN MASYARAKAT NELAYAN DALAM PENINGKATAN EKONOMI DI DESA PEMATANG CENGAL TIMUR KECAMATAN TANJUNG PURA
Muhammad sholihin;
Hj. Kamaliah R;
Anjur Perkasa Alam
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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To find out the obstacles faced by fishermen in increasing their income in Pematang Cengal Timur Village, Tanjung Pura District. This study aims to determine the role of the fishing community in improving the economy in Pematang Cengal Timur Village, Tanjung Pura District. To obtain the data needed in this study, field research was used, namely by using data collection tools through observation, interviews or structured interviews, and documentation. The data obtained were then processed and analyzed. In this study, qualitative research was used with a descriptive analysis approach, namely by describing the research results obtained through structured interviews with research sources. The government's role in empowering fishing communities in Pematang Cengal Tanjung Pura Village has been able to carry out its role effectively. through programs that the Government has provided to fishing communities such as education and training, counseling and assistance, and fishermen's institutions as well as providing convenience for fishermen in running their businesses such as providing attention and support as well as in order to improve the welfare of the fishing community. Efforts to empower the fishing community to improve the economy in Pematang Cengal Tanjung Pura Village in improving the community's economy have increased due to the efforts to empower the fishing community given the command, the income of the community in Pematang Cengal Tanjung Pura Pantai Village has increased because the government has provided assistance in the form of fisherman cards, providing facilities and infrastructure as well as providing business capital funds to fishermen, with this assistance the fishing community in Pematang Cengal Tanjung Pura Village is greatly helped and the economic improvement of the Pematang Cengal Tanjung Pura Pantai community can increase from the year before the empowerment.
PENGARUH KINERJA LINGKUNGAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISR
Fitri Yani;
Maulana Yusuf;
Badaruddin
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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This study aims to determine whether there is an influence between environmental performance and profitability on Disclosures Islamic Social Reporting in mining companies listed on the Indonesia Sharia Stock Index in 2017-2019. The population in this study were 27 companies and in this study used purposive sampling technique so that the final sample in this study was 21 companies multiplied by 3 periods to become 63 samples. This study uses data analysis consisting of descriptive analysis, classical assumption test and hypothesis testing assisted by the application of SPSS 21 Statistics. The results show that partially environmental performance affects the disclosure of Islamic Social Reporting while Profitability does not affect the disclosure of Islamic Social Reporting. This study also shows that simultaneously environmental performance and profitability affect the disclosure of Islamic Social Reporting. This study also shows that simultaneously environmental performance and profitability affect the disclosure of Islamic Social Reporting.
PEMBERDAYAAN EKONOMI KREATIF PEDESAAN MELALUI PLASTIC WASTE RECYCLING (STUDI KASUS BANK SAMPAH MANDIRI DESA TEBING LINGGAHARA KEC. BILAH BARAT KAB. LABUHAN BATU)
Hasri Nasution;
Hendra Harmain;
Nurul Inayah
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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The purpose of this study is to see: (1) The pattern of cooperation carried out in the independent waste bank, (2) the process carried out by the waste bank in empowering the creative economy of rural communities through plastic waste recycling at the Mandiri Desa Garbage Bank. Linggahara Cliff Kec. West Bar Kab. Labuhan Batu, (3) The social and economic impacts felt by the community from the presence of the Mandiri Waste Bank. This study uses a qualitative descriptive research approach. The qualitative approach is more directed to in-depth or detailed analysis (in-depth analysis), namely examining problems one by one because the characteristics in each problem are not the same as one another. The results obtained through this study are a creative economic empowerment process carried out through plastic waste recycling or plastic waste recycling in independent waste banks that has been carried out quite well. Plastic waste recycling activities carried out by the Mandiri Waste Bank have provided many impacts as well as social and economic benefits for the community and members.
PENGARUH UTANG JANGKA PENDEK DAN UTANG JANGKA PANJANG TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH INDONESIA TAHUN 2016-2020
Fira Gustira;
Mellya Embun Baining;
Novi Mubyarto
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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This study aims to determine whether there is an influence between short-term debt and long-term debt on profitability at Indonesian Islamic Commercial Banks in 2016-2020. The population in this study is all Indonesian Islamic Commercial Banks. The data used is secondary data taken from the Financial Services Authority (OJK) in 2016-2020. The population in this study used the purposive sampling method at Indonesian Islamic Commercial Banks during the 2016-2020 period and based on predetermined criteria. The analytical method used is the multiple linear regression analysis method with the Eviews 10.0 application tool.The results based on the t test show that partially short-term debt has a negative but significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020, and long-term debt variables have positive and insignificant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020. . Based on the F test simultaneously short-term debt and long-term debt have a positive and significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020.
PERKEMBANGAN USAHA SEPATU BUNUT SEBAGAI HOME INDUSTRY DI KECAMATAN KISARAN BARAT KABUPATEN ASAHAN
Cyntia Amelia Siregar
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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One of the symbols of the Asahan Regency Range which is a typical souvenir of Asahan Regency is a bunut shoe. The word "Bunut" comes from the name of the village where the main production of these leather shoes is. The rubber plantation in Bunut village is run by PT. Uniroyal, famous in 1970. Therefore, this area cultivates the raw resources of rubber plantations, which are famous as the location for making leather shoes with the name "Bunut shoes", belonging to Cole Haan, an American citizen. To prevent individuals from wearing boots arbitrarily, the finished product is exported to America for sale and can only be used domestically by manufacturing employees who have certificates of ownership. The purpose of this study is to determine the changes that have occurred in the shoe industry throughout its history. The library technique was used by the author to compose this essay. Bunut shoes are a new style for the community that is allowed to be worn by all circles of society without any additional distinction between groups. Until now, the emergence of Bunut shoes can change the economic status of the craftsmen.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESEJAHTERAAN MASYARAKAT DI DESA RANTAU KEMBANG KABUPATEN TEBO TAHUN 2018 – 2020
Titik Winarsih;
M. Subhan;
Titin Agustin Nengsih
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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The purpose of this study was to identify the factors that affect the welfare of the people of Rantau Kembang Desa Kab. Tebo Year 2018-2020. This type of research is quantitative using primary and secondary data sources. The population in this study came from Rantau Kembang Village, Kab. tebo. The sampling model in this study uses non-probability sampling. The results of the analysis, the financial management accountability variable shows a significance level of 0.049 which affects the welfare of the community, the significance level for village policies is 0.283. It does not affect the welfare of society. The level of significance for rural institutions is 0.450, which does not affect people's welfare. Community welfare is influenced by the accountability of financial management, village policies and village institutions with a significance level of 0.038.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAMBI
Eva Futri;
Novi Mubyarto;
Efni Anita
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal
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This study aims to determine whether there is an effect between local revenue and general allocation funds on capital expenditures in regencies / cities in Jambi Province. The population in this study were all regencies/cities in the Jambi Province. The data used is secondary data taken from reports on the Realization of District / City Orchids in Jambi Province from 2017 to 2019. The sample in this study is 11 regions in districts and cities in Jambi Province, so the number of data tested for 3 years is 33 data. . The data analysis technique used in this research is Multiple Linear Analysis. The results showed that partially local revenue has an effect on capital expenditure while general allocation funds have no effect on capital expenditure. This study also shows that simultaneously local revenue and general allocation funds have an effect on capital expenditure.