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Yenti Afrida
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Program Studi Manajemen Perbankan Syariah - Fakultas Ekonomi dan Bisnis Islam – Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
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INDONESIA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Published by Universitas Islam Negeri Imam Bonjol Padang
ISSN : 25285629     EISSN : 25285637     DOI : http://dx.doi.org/10.15548/al-masraf
Core Subject : Economy,
Economics, Econometrics & Finance
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of the banks and financial institutions
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 124 Documents
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PENERAPAN TEKNOLOGI DAN PENGARUHNYA TERHADAP REKRUTMEN PADA LEMBAGA PERBANKAN ISLAM NILA MARDIAH
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v2i2.135

Abstract

The theme of the article is the banks and financial institutions. A technological development affects all aspect human life. This also happens in the banking world. Technology provides many benefits for banking, but on the other hand the development technology causes work lost in certain positions that affect the recruitment of human resources. This paper describes how banks apply technology in the era digitizing and how it effect the recruitment of human resources.
ANALISIS STRATEGI PT. BURSA EFEK INDONESIA ABRIZEN JUSTA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 1 (2016): Januari - Juni 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i1.23

Abstract

The object of research is PT. Indonesia Stock Exchange Representative Office Padang. The data collection technique using semi structured interviews and analysis of document and material as well as questionnaires given to three employees of the Head Office, Staff Trainer and Administrative Staff. The object of research is PT. Indonesia Stock Exchange Representative Office Padang. Strategy formulation using matrix EFE, IFE, SWOT, IE, and QSPM. Acquisition of strategic alternatives is obtained from the SWOT matrix and Matrix IE, to choose the best strategy with Quantitative Strategic Planning Matrix. Based on the analysis IFE and EFE matrix, it is known that the main strength of PT. Indonesia Stock Exchange Representative Office of Padang is the number of educational programs have to offer while its main drawback is the lack of promotional activity for advertising in print or digital. The main opportunities for PT. Indonesia Stock Exchange Representative Office of Padang is the huge barriers to entry of new entrants, while the major threats facing is the lack of human resources in the area, the majority of the best people prefer to wander. IE matrix shows that PT. Indonesia Stock Exchange Representative Office of Padang is in quadrant 1 (one) which is to be on growing conditions and build. Based on the obtained QSPM alternative appropriate marketing strategies in this study is the product development strategy.
TREND PENELITIAN AKUNTANSI SYARIAH DI INDONESIA ACHMAD RYZKY; RINI RINI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 2 (2018): Juli - Desember 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i2.194

Abstract

The purpose of this research is to explain the development of sharia accounting research. This study uses content analysis methods on the number of published papers, author institutions, and research areas within the topic of Islamic accounting. The sample used amounted to 1404 papers published in journals that were published in the national accounting symposium proceedings during 2008 – 2017. The result of the research shows that there is no consistent improvement to the contribution of sharia accounting papers. In addition, most of the authors of sharia accounting papers are from public universities, and the most popular research area is the topic of sharia banking.
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE FAIZA MUKLIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.59

Abstract

The research theme is the financial and banking institutions. The purpose of this study is to empirically tests the association between ownership structure, firm size and leverage on earnings management in Indonesian listed company. Using a correlation method with observation from 2012 to 2013 foods and beverages firms we try to model the relationship between earnings management and these variables. Ownership concentration was used as proxy for ownership structure, total assets as a measure firm size, and discretionary accruals for earnings management. Modified Jones Model was used for calculation of discretionary accruals. The results indicate a significant negative relation between leverage and earning management. Hovever, ownership concentration and firm size were not significant. This findings suggest that there is a beneficial consequence of debt because the increased debt might reduce manager’s discretionary spending, and in turn, reduces accrual earnings management.
FASILITAS DISKONTO (DISCOUNT WINDOWS) SEBAGAI INSTRUMEN MONETER DITINJAU DALAM PERSPEKTIF EKONOMI ISLAM RINA EL MAZA; EGI PUTRA SETIAWAN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 1 (2019): Januari - Juni 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i1.211

Abstract

The government has an important role in the welfare of the people's economy. One of them is through the role of the central bank by carrying out monetary policy. This policy was adopted by the central bank or Bank Indonesia (BI) through several instruments, including through regulating discount rates for commercial banks. In this case, BI sets the inflation target as a reference for determining interest rates. When the inflation rate exceeds the targeted, BI will raise interest rates which in turn will reduce the credit issued by commercial banks to the public, because commercial banks must pay higher interest rates to the central bank. And the results of the analysis that the interest rate charged in the credit (Lending Facility) discount facility is classified as an act of usury. Meanwhile, the profits obtained from the deposit of funds in the Facility Deposit transaction are not permitted in the Islamic economy, because in the Islamic economy there is no interest rate but profit sharing, given the fixed and concrete interest rates. In addition, the discount facility is also incompatible with some Islamic economic principles, including; the principle of Illahiyah, Justice, and the government.
ANALISIS TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM CHAZANATUL ILMI; DINI SABRINA; WINDA AFRIYENIS
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v2i2.99

Abstract

The theme of the article is the banks and financial institutions. This study aims to determine how much the level of tax evasion by state-owned companies and know the correlation of tax evasion with the opinion of the scholars in Islam. This research belongs to Mixed research. The population in this study are all state-owned companies listed on the BEI in 2013 until 2015. While the sample of this study is determined by purposive sampling method so that obtained 13 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis. The results obtained based on data processing. Of the 13 (thirteen) companies that become the sample of SOE companies listed on the BEI in the period 2013-2105 there are 5 (five) companies that conduct tax evasion. Three of them have political connections, but have no connection in the Islamic economic system. All tax evasion actions by the company are directly derived from the thoughts and judgments of the competent authorities in the company, and not on the opinions of Islamic scholars.
THE ROLE OF ISLAMIC SOCIAL MARKETING AS A MEDIATION VARIABLE ON THE IMPLEMENTATION OF MAQASHID SYARIAH ON DECISIONS TO PAY ZIS THROUGH ZAKAT MANAGERS NURIDA ISNAENI; MUHAMMAD QODRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.222

Abstract

This study aimed to analyze the effect of application of Maqashid Syariah on the decision of Muzaki in paying ZIS, to analyze the effect of the application of Maqashid Syariah on social marketing carried out by zakat managers, and to analyze the effect of social marketing on Muzaki decision in paying ZIS. Finally, to analyze whether social marketing is able to mediate between maqashid syariah towards Muzaki decision in paying ZIS to zakat managers. This study used the Structural Equation Model (SEM) method with quantitative descriptive analysis by using software tools, Lisrel and SPSS. in this study used a sample of 360 respondents who became muzaki (zakat payers) in Jambi province. The results of the SEM method concluded that the Maqashid Syariah variable directly affected social marketing, while not directly towards the decision to pay ZIS. Direct social marketing also influences the decision to pay ZIS. Finally, in this study, social marketing as an intervening variable provided mediation effect (direct mediation) indirect only between maqashid syariah and the decision to pay ZIS.
ANALISIS FAKTOR PENENTU KEPUTUSAN KONSUMEN MUSLIM DALAM MEMILIH JASA PERBANKAN: BANK SYARIAH VS BANK KONVENSIONAL ELA PATRIANA; NURISMALATRI NURISMALATRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v3i1.168

Abstract

The purpose of this study is to analyze the factors that influence the choice of Muslim customers against sharia banks and conventional banks. The object of research is sharia bank and conventional bank in Tangerang Selatan area. Data were collected through questionnaires. From the research result, there are four determinants of customer decision in sharia bank are: factor 1 (process), factor 2 (assurance), factor 3 (intense to use) and factor 4 (promotion). Factors influencing the decision to choose a conventional bank product are: factor 1 (reliability), factor 2 (people), factor 3 (feeling) and factor 4 (promotion). Bank service quality measurement is expected to provide useful information for bank management to improve and improve service quality to customers.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT YULIA SYAFITRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.54

Abstract

The research theme is the financial and banking institutions. This study aims to analyze empirically about the effect of obedience pressure, complexity of task, and audit consideration of audit experience. Obedience pressure can arise from 3 different sources: private disturbance, external disturbance, and or disturbance from organization. Obedience pressure from the superior and audit experience can affect the type of mature judgment taken by an auditor. This study used a sample of 53 independent government auditors who worked at the Representative Audit Board of the Republic Of Indonesia Of West Sumatera Province. This study uses a questionnaire instrument pro­vided directly to the auditors by the researcher. The results of this study indicate that obedience pressure from the superior and audit experience can affect the audit judgment, while the complexity of task doesn’t affect the audit judgment significantly. The results of this study are expected used by the auditor to improve the professionalism continually in giving the appropriate considerations.
ANALYZE THE EFFECT OF THIRD PARTY FUND (TPF), NON-PERFORMING FINANCING (NPF), FINANCING TO DEPOSIT RATIO (FDR) AND PROFIT MARGIN ON MURABAHAH FINANCING OF SHARIA COMMERCIAL BANK PUTRI SAULA HASNADINA; ADE SOFYAN MULAZID
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 1 (2019): Januari - Juni 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i1.206

Abstract

The purpose of this study is to analyze the effect of each variable, Deposits of Third Party Fund (TPF) (X1),Non-Performing Financing (NPF) (X2), Financing to Deposit Ratio (FDR) (X3) and Profit Margin (X4)on Murabahah Financing (Y1). The population of this study was conducted on eleven Sharia CommercialBanks in Indonesia, namely Bank Muamalat, Bank Victoria Syariah, Bank BRI Syariah, Bank BNI Syariah,Bank Syariah Mandiri, Bank Syariah Mega Indonesia, Bank Panin Syariah, Bank Syariah Bukopin, BankBCA Syariah and Bank Maybank Syariah Indonesia. The sample taken was the annual financial reportfor five periods, namely 2011-2015 periods. The analysis technique used panel data regression analysis wastested by F-test and T-test, with a significant value of 5%. Based on the results of the T-test and F-test, it canbe known that TPF, FDR and Profit Margin simultaneously have a significant positive effect and the NPFpartially have no effect of murabahah financing on Sharia Commercial Banks. Adjusted R Square value of0.275352 indicates that the independent variable could give effect the dependent variable of 0.000429%.

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