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Contact Name
Jureid
Contact Email
jureid@stain-madina.ac.id
Phone
+6282368791259
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jureid@stain-madina.ac.id
Editorial Address
https://jurnal.stain-madina.ac.id/index.php/eksya/about/editorialTeam
Location
Kab. mandailing natal,
Sumatera utara
INDONESIA
EKSYA: Jurnal Ekonomi Syariah
ISSN : 27468925     EISSN : 27468933     DOI : -
Core Subject : Economy,
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
Articles 111 Documents
PENINGKATAN KINERJA USAHA MELALUI ANALISIS NET PROFIT MARGIN(NPM) Moch Aminnudin; Hamdi Sari Maryoni
EKSYA : Jurnal Ekonomi Syariah Vol 3 No 1 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v3i1.767

Abstract

This study aims to determine the increase in business performance through the analysis of Net Profit Margin (NPM) in Siti Snack's business. The research method used is a research method with quantitative analysis which tries to show the measurement of financial performance through NPM ratio analysis. The data used are secondary data originating from the financial statements of Siti Snack's business as the research sample for 2019. Based on the results of research and analysis of the financial performance assessment data of the "Siti Snack" NPM business, it can be seen that the values ​​produced each year fluctuate, if the value of the performance of this profitability indicator is compared with the average performance of the industry, the performance in 2019 to 2021 is found on average. the average is only 2.03% according to the standards imposed by Bank Indonesia, the financial performance of the institution is below standard. This can be caused by the tight business competition that occurs in the Jepara region, especially the snack food sector, and the Covid-19 virus factor that has hit Jepara for the last 2 years.
POTENSI PENDIRIAN BANK WAKAF MIKRO SEBAGAI SARANA PENGUATAN EKONOMI UMAT ISLAM (STUDI KASUS PESANTREN DI KABUPATEN MANDAILING NATAL) Vebri Sugiharto
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 1 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

The government's implementation of strengthening the Islamic economy has received recognition from the community. The government's goal is to carry out the economic strengthening so that the people are freed from the economic hardships amid the Covid-19 that is plaguing Muslims today. Efforts to strengthen the Islamic economy by encouraging the establishment of small capital banks operating in Islamic boarding schools. The presence of the Small Waqf Bank (BWM) is expected to be able to facilitate the economy of the community around the pesantren environment. The presence of a small endowment bank in Islamic boarding schools in the Mandailing Natal Regency aims to facilitate the financing of the Mandailing Natal community. The aim of this study is to provide an overview, organization and mechanism of the work of small capital banks to facilitate the economy of Muslims in Islamic boarding schools. Thus, this research uses qualitative research with the descriptive type. The results of this study point to the possibility of establishing a small endowment bank in the pesantren environment of the Mandailing Natal Regency.
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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Abstract

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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Abstract

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.
DHARIBAH DALAM KAJIAN FILSAFAT EKONOMI ISLAM Martua Nasution
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 1 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Economic philosophy is the basic orientation of economics, which can differ from one religion to another, or from one school to another because of a different frame of reference. These philosophical values ​​then become the frame of reference for Islamic economic principles. The principles of Islamic economics then become the basis for thinking and behaving in all economic activities in society, including dharibah (tax) activities. The purpose of this research is to see further how dharibah is in Islamic economic philosophy. The research method used is qualitative research with library research, namely examining written sources from various literature references, which is carried out by collecting data, then reviewing and analyzing data obtained from various written sources. The results of the study indicate that dharibah (tax) in Islam is one source of state revenue based on ijtihadulilamri approved by the House of Representatives (ahlilhalliwalaqdi) and the approval of scholars used to finance development and the benefit of the people. Some jurists are of the opinion that there is no other obligation on property other than zakat. Meanwhile, some other jurists are of the opinion that there are other obligations on assets other than zakat. These jurists do not object that the obligation on assets that is obligatory is zakat, but if conditions arise that require additional needs (darurah), then there will be additional obligations in the form of dharibah (taxes).
STRATEGI MARKETING BANK MUAMALAT DALAM MENARIK NASABAH MELALUI ANALISA SWOT Nurintan Siregar
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 1 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This paper discusses the marketing strategy of Bank Muamalat in attracting customers through SWOT analysis. The research method used is field research with a qualitative approach, which focuses on solving appropriate problems regarding the marketing strategy of Bank Muamalat products by collecting primary and secondary data, analyzing the results of data collection and making interpretations and conclusions. The results of this study are that the advantages of the bank muamalat strategy can be seen from the socialization to campuses and schools about bank muamalat programs. Bank Muamalat is also the first pure sharia bank in Indonesia. While the weakness of Bank Muamalat is the lack of facilities and infrastructure such as the number of bank offices, ATM machines, so that many customers wonder what if they want to take cash in savings. If you use a Prima ATM or ATM Bersama, it also requires a fee to take savings. The existence of socialization to campuses and to schools about Bank Muamalat programs is a very good opportunity to attract customers. The existence of the phenomenon of "Ayo Hijrah" makes more and more people to open accounts at Muamalat bank. As the first pure sharia bank, Muamalat bank became a big capital in its marketing strategy to attract customers. Bank Muamalat's challenge is the lack of supporting facilities and infrastructure such as the lack of sub-branches and ATM machines
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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Abstract

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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Abstract

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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Abstract

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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Abstract

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.

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