cover
Contact Name
Fitria Rahmah
Contact Email
redaksi.altijary@gmail.com
Phone
+6285643313654
Journal Mail Official
redaksi.altijary@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda Kampus II, Jl. H.A.M. Rifadin Samarinda Seberang, Telp. (0541) 7270222 Samarinda
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
ISSN : 24609404     EISSN : 24609412     DOI : https://doi.org/10.21093/at.v7i2.3662
Core Subject : Economy,
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam encompasses research articles, original research report, reviews, and scientific commentaries in the field of economics and islamic business, including:Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Articles 8 Documents
Search results for , issue "Al-Tijary, Vol. 1, No. 2, Juni 2016" : 8 Documents clear
Assessing Factors Influencing Moral Hazard of Mudharaba And Musyaraka Financing in Islamic Banking; Case Study in Surakarta Indah Piliyanti; Afrilianti Afrilianti
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v1i2.524

Abstract

Unlike conventional banking, theoretically, Islamic banking has unique system called profit and loss sharing based financing which ensure both parties in the same level. But, in fact, some cases moral hazard has been occur in Islamic banking. Moral hazard is related to the circumstances, nature, and human characters that can increase the risk of large losses. Moral hazard in Islamic banking could occur in mudharaba and musyaraka financing when selecting, processing and monitoring of these mode of financing.The purpose of this study was to determine the factors lead to moral hazard in Islamic banking in Surakarta which offering mudharaba and musyaraka to their customers. This research was conducted at Islamic Banking in Surakarta, especially mudharabah and Musharaka financing as the unit of analysis. The data used in this study was obtained from the primary respondents to fill out questionnaires regarding to moral hazard issues. Factor analysis is used to determine the trend of the factors influencing moral hazard in profit sharing based financing. The results showed that the cause of the moral hazard of Muhdaraba and musyaraka financing is Asymmetric Information (0.917), client character (-0.884), scope of the contract (0.727), Monitoring (-0.881) and Collateral (0.647). The most dominant factor in the cause of moral hazard on mudharabah and Musharaka is Monitoring and Security.
Pengaruh Corporate Governance, Growth Opportunity dan Net Profit Margin (NPM) Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Go Public di Bursa Efek Indonesia Tahun 2008-2011) Tikawati Tikawati
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1333.261 KB) | DOI: 10.21093/at.v1i2.528

Abstract

This study examines the effect of corporate governance, growth opportunity, and net profit margin (NPM) to the firm value with firm size as a control variable. Corporate governance is proxied by the survey results CGPI (CG Index), growth opportunity is measured by the ratio of stock market value to book value of the share capital, while net profit margin is measured with ratio of net income to sales. Firm size used in this study is the log of total assets. This study uses secondary data from ICMD and IDX. Using analysis this study find that corporate governance, growth opportunity, and net profit margin positively and significantly effect the firm value.
Sistem Operasional Pegadaian Syariah Berdasarkan Surah Al-Baqarah 283 pada PT. Pegadaian (Persero) Cabang Syariah Gunung Sari Balikpapan Rachmad Saleh Nasution
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (897.334 KB) | DOI: 10.21093/at.v1i2.529

Abstract

Pawn is one type of agreement debt receivable and Pawnshops is itself a financial institution. To guarantee the existence of an element of trust from the borrower against the debtor, then the party is needed there is stuff in powned as collateral against debts or loans. The goods remain the property of people who pawn, but controlled by the recipient of the goods (the lender). The legitimacy of the practice of this pledge has been around since the days of the Prophet, which is where the Prophet Muhammad himself doing this practice. Islamic pawn shops Gunung Sari Balikpapan is a non-bank financial institutions that provide financing/loan to the community. The goal of this institution is to eradicate dark pawn and loan sharks that requires the borrower to pay interest from the loans, which it is very damning for the people of the small or medium sized down. In this research analyzed the operational system of Islamic pawn shops that applied Shariah Pawnshops Gunung Sari Balikpapan based on surah al-Baqarah 283. source of data used in this study i.e., primary data and secondary data. Primary data obtained through direct observation and interviews, with the results of the data in the form of the documents operational system perum pawn shops and the results of the interviews to relevant parties. While secondary data in the form of literature-literature that discusses Islamic pawn shops, either in the form of books, journals, dissertations, theses and more. Based on the results of the analysis in this study, it can be inferred that Sharia Branch Pawnshops Gunung Sari Balikpapan in carrying out its operational system is in compliance with the provisions of the Shariah, or based on the study of fiqh mu'amalah about pawn. As for pawn shops that contribute products dominant against revenues this pawn shops are sourced from the pawn (rahn) products, which are present around 80% of the total income of Syariah Branches Pawnshops Gunung Sari Balikpapan.
Wakaf dalam Tafsir Al-Manar (Penafsiran atas Surat al-Baqarah ayat 261-263 dan Ali ‘Imran ayat 92) Nunung Lasmana
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.484 KB) | DOI: 10.21093/at.v1i2.530

Abstract

The Quran does not mention the endowment directly , there is not found the word waqf . Nevertheless , the history of Islam noted , the Prophet never practiced endowments . Likewise with friends Umar bin Khattab . In the classics , verse used as the argument of the clergy endowments surat al - Baqarah 261-263 and Ali ' Imran verse 92. Thus , this article will discuss the interpretation of these verses in Tafsir al - Manar . Endowments it should benefit everyone . Based on the interpretation of passages living, productive endowments became inevitable.
Potensi, Pencapaian Pengumpulan Zakat dan Permasalahannya di Kabupaten Banyumas dan Purbalingga Dwita Darmawati; Alisa Tri Nawarini
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.404 KB) | DOI: 10.21093/at.v1i2.531

Abstract

The purpose of this study was to: 1) Exploring the potential magnitude of zakat in Banyumas and Purbalingga; 2) Identify the payer profile ZISWA 3) Inventory problems that arise in OPZ marketing . The results of this study indicate that the potential of zakat in Banyumas district until 2012 to reach Rp 104 430, 38 990 million up to Rp. 224 525, 3382 million. Potential zakat in Purbalingga reach Rp 56.913.2666 million to Rp 122,363.5232 million. This study also shows that the achievement of the collection of zakat through OPZ is still very small compared to its potential, 0.2 to 1.37% with an average of 0.65% for Banyumas and 0.96 to 1.22 percent with a mean average 1.61 percent to Purbalingga. Muzakki generally Muslims who live in the region of OPZ, 46.7% were in the age group between 31-40 years, 60% male and 93% have some college education, 63.3% have an income between 2-5 million. They are most abundant (36.7%) worked as a civil servant, private sector employees and employers respectively of 23.3 percent. Some of the constraints faced by OPZ is public awareness in how to calculate and distribute funds through OPZ ; limited budget for the operational management of ZISWA, the shortage of human resources and competence to OPZ, dualism centralized leadership and organizational management systems, the lack of commitment to the existence of the agency board. In general OPZ yet fully run relationship marketing in increasing the amount of fundraising ZISWA. OPZ not give sufficient attention to the long time contributors. OPZ not pay attention to the level of satisfaction with the services OPZ contributor, does not have a profile database of contributors. OPZ less involved in the management of long contributor ZISWA. Few donors are willing to participate actively in the management ZISWA in OPZ. Some implications are given in this study.
Pengaruh Rasio Profitabilitas dan Leverage Terhadap Earnings Per Share (EPS) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015) Nurul Amaliah Zamri; Atiek Sri Purwati; Sudjono Sudjono
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.501 KB) | DOI: 10.21093/at.v1i2.532

Abstract

This type of research is quantitative research. This study entitled "Effect of Profitability Ratio and Leverage to Earnings Per Share (EPS) (Empirical Study On Manufacture Company that Listed on Indonesia Stock Exchange 2012 to 2015)". The purpose of this study is to determine the effect of Basic Earning Power and Debt to Equity Ratio to Earnings Per Share. The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn’t significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also  increased.
Kinerja Manajerial dan Persepsi Nasabah Terhadap Perbankan Syariah di Jawa Barat R. Hozin Abdul Fatah; Sugeng Setyadi
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.132 KB) | DOI: 10.21093/at.v1i2.535

Abstract

The research reveals the performance of Islamic banking in West Java with emphasis on the role of banking intermediation in terms of managerial and customer persefsi terhdap Islamic banks. There are two findings revealed that the performance of Islamic banking of managerial and explore public perception (customers and non-customers) and its response to Islamic banking. Achievement of the performance of Islamic banking in terms of managerial aspects with an average index performance index of 78.05. Not optimal managerial performance because the Islamic banking; not optimal accommodate the wishes and needs of customers and society due to limited facilities, product innovation is still low, and the lack of transparency in the sharing system. Judging from the general public perception is already relatively well. Cognitive aspect shows customers already understand terahadap Islamic banking because it has good access to information so they can create awareness (awareness). The communities also tend to like Islamic banking and to support efforts to socialize the banks and the public has not become a customer intends to become a customer. Only selection Islamic banking is still dominated by the state-owned Islamic banking choice because it is considered bona fide. The study also found differences in the perception of the Bank Umum Syariah versus BPR Syariah. The correlation value is obtained to reach .987. That is a decision the community (customers and non-customers) 98.7% influenced by their perceptions of Islamic banking while the rest (1.3%) is influenced by other variables not included in the model.
Halaman Index Agus Setiawan
Al-Tijary Al-Tijary, Vol. 1, No. 2, Juni 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.06 KB) | DOI: 10.21093/at.v1i2.671

Abstract

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