cover
Contact Name
Munawar Rizki Jailani
Contact Email
munawarjailani@iainlhokseumawe.ac.id
Phone
+6282269845491
Journal Mail Official
jeskape@iainlhokseumawe.ac.id
Editorial Address
Jl. Medan B. Aceh, Alue Awe, Kec. Muara Dua, Kota Lhokseumawe, Aceh 24352
Location
Kota lhokseumawe,
Aceh
INDONESIA
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
ISSN : 27148793     EISSN : 26158469     DOI : https://doi.org/10.52490/jeskape
Journal of Islamic Economics, Accounting and Banking (JESKaPe) is a scientific journal published by the Faculty of Islamic Economics and Business - IAIN Lhokseumawe. This journal serves as a forum for research results both conceptually and technically related to the scope of Islamic Economics, Islamic Finance, Islamic Accounting, Islamic Banking and other fields related to the main scope. JESKaPe was first published in June 2017 and subsequently published twice a year, namely in June and December each year. This journal publishes state-of-art papers in fundamental theory, experiments and simulations, as well as applications, with systematically proposed methods, an adequate review of previous works, extended discussions and concise conclusions. As our commitment to the advancement of science and technology, JESKaPe follows an open access policy which allows published articles to be freely accessed online for free without having to subscribe.
Articles 51 Documents
PENGARUH KEPERCAYAAN, EWM DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN DI LAZADA KOTA LHOKSEUMAWE 2021 Sutan Febriansyah; Ramadhan Razali; Sri Wahyuni; Teuku Afriliansyah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.14

Abstract

The ipurpose iof ithis istudy iwas ito iexamine ithe ieffect iof itrust, ielectronic iword iof imouth iand ibrand iimage ion ionline ipurchasing idecisions iat iLazada. iThe ipopulation iin ithis istudy iwere iall iLazada iwebsite iusers iin iLhokseumawe iCity, iwhile ithe isample iwas i100 irespondents. iThe isampling itechnique iis iaccidental isampling. iThe itypes iof idata iused iin ithis istudy iare iprimary idata iin ithe iform iof icross isection idata iobtained iby iusing iquestionnaires. iThe imethod iof idata ianalysis iin ithis istudy iis ithe imethod iof imultiple ilinear iregression ianalysis. iThe iresults iof ithe istudy ifound ipartially iand isimultaneously ibrand itrust, ielectronic iword iof imouth iand ibrand iimage ihad ia isignificant ieffect ion ionline ipurchasing idecisions.
PRESEPSI PENGELOLA DAN IMPLEMENTASI KEPATUHAN SYARIAH PADA BMT BINAMAS Anisa Nur Azizah; Sepky Mardian; Ahmad Baehaqi
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.15

Abstract

This study aims to examine the understanding of managers' perceptions in interpreting Sharia compliance practices and to know Sharia compliance practices at BMT Binamas Purworejo. The methodology used is a qualitative phenomenological study approach with an interpretive paradigm. The research findings indicate that the respondents have been able to interpret the practice of Sharia compliance as an important element in the BMT with their respective perceptions. Furthermore, the implementation of Sharia compliance is measured by 10 focus research discussions contained in the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises No. 07 / PER / DEP.6 / IV / 2016 concerning Guidelines for Health Assessment of Cooperatives for Savings and Loans and Sharia Financing.
ANALISIS TERHADAP TATA KELOLA PERBANKAN SYARIAH DALAM MENJAGA KINERJANYA Harjoni Harjoni
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.16

Abstract

Implementation of governance in Islamic banking is expected to increase trust and increase added value for all interested parties. This study aims to examine impact of Non Performing Financing, Efficiency (BOPO), Fraud and Good Corporate Governance Influence on Profitability on sharia Commercial Bank in Indonesia. The independent variables used in this study are first, Non-Performing Financing, Secondly, Efficiency (BOPO), third, Fraud, fourth, the Sharia Supervisory Board and fifth, Audit Committee. While the dependent variable of this study is Profitability. The research method uses secondary data in the form of annual reports and good corporate governance reports of Islamic banks in Indonesia. The results showed a significant influence between BOPO and Audit Commitee on Profitability and insignificant influence between NPF, Fraud and the Sharia Supervisory Board on Profitability. Future studies are expected to test by adding other variables.
ANALISIS EFEKTIVITAS PENYALURAN ZAKAT PADA BAZNAS KABUPATEN LANGKAT Salsabilla Siagian; Marliyah Marliyah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.17

Abstract

National Amil Zakat Agency (BAZNAS) Kab. Langkat is an official management institution where the management is determined based on the Decree of the Regent of Langkat. This study aims to measure the effectiveness of BAZNAS zakat funds in Langkat Regency. The method used in this study is a qualitative method with a descriptive approach. Measuring the effectiveness of zakat funds using the Zakat Core Principle (ZCP) measurement ratio. The object used in this study is the financial statements of BAZNAS from 2016 to 2020. The results show that the average amount of ZIS collection for the last 5 years is Rp. 1,476,762,640. While the total sales of ZIS for the last 5 years amounted to Rp 1,058,966,407. Based on ZCP, the effective rate for the last 5 years of operation is 72%. This shows that the level of effectiveness is included in the Effective category, the Allocation to Collection Ratio (ACR) reaches 70-89 percent.
OPPORTUNITIES AND CHALLENGES FOR ISLAMIC FINANCIAL TECHNOLOGY DEVELOPMENT IN INDONESIA: LITERATURE STUDY Andri Soemitra; Rukiah Rukiah; Heri Ansyah Panjaitan; Angga Syahputra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.18

Abstract

The development of digital technology has entered the financial sector which encourages the birth and development of financial technology. The low level of financial literacy coupled with difficulties in accessing financing to the banking sector tends to encourage people to seek alternative financing outside of banking. One of the most developed financial services is financial technology. However, the experience of people using financial technology products shows that there are fundamental problems, especially when people use illegal financial technology products. Therefore, Islamic financial technology is an alternative because Islamic fintech applies the noble values ​​of Islamic teachings. This article was written to review the literature that has been published in scientific journals in the last 4 years that discusses the opportunities and challenges of Islamic financial technology. The results of this study indicate that there are several opportunities and challenges faced by Islamic financial technology companies.
FAKTOR-FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH DI INDONESIA Damanhur Abbas; Eri Sandi
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.19

Abstract

This study examined the factors influencing the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia. This quantitative study used secondary data, and the sampling technique was a non-probability sampling with a purposive sampling method on the research object of Islamic Commercial Banks in Indonesia. The results indicated that the size of the sharia supervisory board did not affect the Corporate Social Responsibility of Islami Banks in Indonesia during 2015-2019, the number of meetings of the sharia supervisory board did not affect the corporate social responsibility of Islamic banks in Indonesia during 2015-2019, and firm size significantly influenced Corporate Social Responsibility of Islamic Banks in Indonesia during 2015-2019, Profitability did not affect the Corporate Social Responsibility of Islamic Banks in Indonesia during 2015-2019, Leverage did not affect on the Corporate Social Responsibility of Islamic Banks in Indonesia during 2015-2019, The size of the Board of Commissioners has no significant effect on the Corporate Social Responsibility of Islamic Commercial Banks in Indonesia for the 2015-2019 period. Simultaneously, the Size of the Sharia Supervisory Board, the Number of Meetings of the Sharia Supervisory Board, Firm Size, Profitability, Leverage, and Board Size. Commissioner significantly influenced Corporate Social Responsibility. The adjusted R-squared value of the independent variables was 93% while the other 7% was explained by other variables outside the regression model.
KAJIAN KRITIS PEMIKIRAN ABU YUSUF TERHADAP PERKEMBANGAN EKONOMI ISLAM MODERN Syamsul Rijal; Harjoni Desky; Angga Syahputra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.20

Abstract

The long journey of the Islamic economic system is interesting to study. Many figures have contributed to the journey of this system, including one of them is Abu Yusuf. Abu Yusuf is an Islamic economic thinker who has made a major contribution to the development of modern Islamic economics. He has introduced the basic principles of Islamic economics as contained in his writings on taxes, administration of tax collection, infrastructure improvements and the concept of prices that go beyond the concept of price in Adam Smith's theory in his work The Wealth of Nations. Abu Yusuf also discussed several measures for economic development and community welfare. No less important, the theme of Abu Yusuf's economic thought is the emphasis on the responsibility of rulers to their people and the Kitab al-Kharaj is authentic evidence of the existence of public finance in Islam, and clearly precedes the conventional theories that exist today.
IMPLEMENTASI EKONOMI SYARIAH PADA LUMBUNG PANGAN MASYARAKAT DESA PASIRMALATI Saddam Hussen; Muhammad Qoes Atieq
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.21

Abstract

The community food barn is an institution located in the village and has an important role namely maintaining food reserves. This institution needs to be considered by all parties because this institution handles the needs of many people. The number of community food barn is decreasing and the quality is still traditional. one thing to note is the economic sistem used by the community food barn. Islamic economics is an economy that pays attention to the interests of the world and the hereafter. In addition, the trend of Islamic economics from year to year is increasing. So that there is a need for research on why The community food barn does not run a sharia economic sistem. This study aims to determine the cause of The community food barn not implementing an Islamic economic sistem, then give the best solution. This study uses a descriptive qualitative method with the type of survey research. data collection techniques using interview and documentation techniques. In this study concludes that ignorance is the cause of not implementing Islamic economics then the solution is to introduce the basics of sharia economics related to contracts that can be used in agriculture.
NILAI AKTIVA BERSIH REKSA DANA SYARIAH: DITINJAU DARI ASPEK INFLASI, KURS, BI 7 DAYS REPO RATE DAN TINGKAT RETURN Evan Hamzah Muchtar; Irwan Maulana; Shelly Silviani
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.22

Abstract

Islamic mutual funds are an alternative for Muslim people who want to invest with a small capital and minimal time and knowledge. One of the benchmarks for the performance of Islamic mutual funds is Net Asset Value. This article aims to examine the effects of inflation, exchange rates, the BI 7 Days Repo Rate and the rate of return on Net Asset Value. The sample in this study is time series data obtained from PT Danareksa Investment Management, the Financial Services Authority and Bank Indonesia for the period January 2015 to December 2019. The analysis technique used in this study is the Vector Error Correction Model to determine the long-term and short-term effects with using eviews software 8. Based on the long-term test results, the rate of return has a positive effect on Net Asset Value. Inflation has a positive effect on Net Asset Value. Exchange rate has a positive effect on Net Asset Value. And BI 7 Days Repo Rate has a negative effect on Net Asset Value. Meanwhile, based on the short-term test results, the rate of return has a positive effect on Net Asset Value. Inflation has a negative effect on Net Asset Value. Exchange rate has a negative effect on Net Asset Value. And BI 7 Days Repo Rate has a positive effect on Net Asset Value.
DAMPAK WISATA RELIGI MAKAM SUNAN GUNUNG DJATI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Syaeful Bakhri; Shifa Nurul Hilma; Sya’adatun Munawaroh; Mauliandini Mufidah; Indah Nurhaeni; Nudza Ainandeka De Fatih; Ardiansyah Ardiansyah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 5 No. 2 (2021): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v5i2.23

Abstract

This study tries to conduct research on religious tourism, especially pilgrimage tourism, which is a type of tourism and activity that is often carried out by the people of Indonesia. The activities of religious tourism visitors also have an impact on the welfare of the surrounding community, meaning that there is a symbiotic mutualism between visitors and the surrounding community. The method used in this study is a descriptive quantitative approach, with variable measurements symbolized by numbers and then analyzed with statistical tools to draw conclusions on each variable. The population in this study is the residents of Gunung Djati District where the community gets a direct impact from the existence of the Sunan Gunung Djati tomb. Sampling was carried out using purposive sampling with the condition that the respondents were residents of the Gunung Djati sub-district and had direct activities with the existence of the Gunung Djati tomb tourism, totaling 100 respondents. The results of the analysis and data processing state that the variable (X) of religious tourism has a positive and significant influence on improving people's welfare (Y) with a value of r, then R Square of 0.476 indicates the level of influence of religious tourism on increasing community welfare with a percentage of influence of 47.6%. This means that the existence of religious tourism is able to improve the welfare of the community, especially in increasing daily income and being able to open up employment opportunities.