JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
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.
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<![CDATA[ANALYSIS OF THE IMPACT OF UMRAH TRAVEL SUSPENSION DUE TO COVID-19 ON HAJJ AND UMRAH TRAVEL AGENTS ]]>
<![CDATA[Hasrun Afandi UmpuSinga]]>;
<![CDATA[Agus Alimuddin]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.290
<![CDATA[The Covid-19 extensive has brought almost severals collisions that chalk up occurred in indefinite countries, including the country that is a religious tourism destination for Muslims in the world, namely Saudi Arabia, all the more the Covid-19 widespread press for the sovereign state of Saudi Arabia to constitute procedures to understate the spread out diffuse of Covid-19 in its sovereign state, namely by make a policy of suspension of Umrah travel. The issuance of the suspension policy resulted in the cancellation of all Umrah trips from all countries to these destination countries, of course, it would have an impact on companies that run businesses in the field of travel. This discover focus to conclude the impression of the suspension of Umrah expedition outstanding to Covid-19 on the patronage of hadj and umrah globetrot agents, the contemplate was conducted at PT Saudi Patria Wisata situated in underground City, Lampung Province. collections solicitation approaches were carried elsewhere nailed down influential collections and less important data, videlicet press conference environment notes, examinations and documentation, collections psychoanalysis approaches were carried elsewhere by elaborating the examination conclusions victimisationing causative methods. The determination of this contemplate discloses that the Covid-19 widespread has an consequence on the continuance of the corporation and furthermore the consequence on employees.]]>
<![CDATA[QURTHUBI’S VIEW: CONSUMPTION BEHAVIOUR IN SURAH AL-A’RAF VERSE 31 ]]>
<![CDATA[Wahyu Syarvina]]>;
<![CDATA[Reza Febrian]]>;
<![CDATA[Azhari Akmal Tarigan]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.291
<![CDATA[Consumption activity in Islamic teachings is one of human economic activities that aims to increase worship and faith in Allah SWT in order to get peace, victory and prosperity in the hereafter (falah), either by spending money or income for his own needs or for good deeds for others. In the view of conventional economics, consumption activities are closely related to maximizing satisfaction (utility). In this study, the data used is qualitative data with the data source used in the book of Tafsir Al-Qurthubi. Consumption behavior in Qurthubi's view is that consumption is limited to meeting needs not desires, the purpose of consumption is to maximize benefits not just satisfaction, eating and drinking that is lawful and good, should not be excessive in consumption but is more recommended to be proportionate according to each individual's needs. as a form of health care.]]>
<![CDATA[THE EARNINGS MANAGEMENT IN ISLAMIC PERSPECTIVE ]]>
<![CDATA[Trie Nadilla]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.300
<![CDATA[As the business world evolves, every entity must be able to compete with the company's products in their own business fields. The quantity of profit obtained is one of the measuring instruments that may be used to measure the company's performance. The quantity of profit obtained is one of the measuring instruments that may be used to measure the company's performance. Profit management appears to have established a global business culture practiced by all companies. Although profit management practice theory is still regarded lawful when it does not conflict with Generally Accepted Accounting Principles (GAAP), but if viewed from Islamic business ethics then the practice of profit management is a practice that is considered not in line with the values contained in Islamic business ethics. Keyword : earning management; financial statement; Islamic perspective.]]>
<![CDATA[ANALYSIS OF FINANCING PRODUCT SERVICES KSPPS AL-ISHLAH MITRA SEJAHTERA PLUMBON DURING COVID-19 DISASTER ]]>
<![CDATA[Hafni Khairunnisa]]>;
<![CDATA[Apriyana]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.302
<![CDATA[The rapid spread of COVID-19 has had a major impact on the Indonesian economy. Three biggest impacts occurred, firstly, the decline in people's purchasing power from 5.04% to 2.4%, secondly, prolonged uncertainty made investment weaker, which made the business world sluggish and declined, thirdly, the spread of COVID-19 throughout the world. the world makes the global economic decline which causes commodity prices to also fall. Financing based on sharia principles is the provision of money or an equivalent claim based on an agreement between the bank and another party that requires the party being financed to return the money or claim after a certain period of time with compensation or profit-sharing. The Sharia Savings and Loans Cooperative (KSPPS) is a microfinance institution that collects funds from the public and distributes them to people who need these funds. This type of research is descriptive and qualitative. The result of this study is that KSPPS Al Ishlah Mitra Sejahtera Plumbon is still running financing with various considerations for the welfare of its members.]]>
<![CDATA[BUSINESS CAPITAL IN BTPN SHARIA BRANCH LHOKSUKON DISTRIBUTION: IN THE ISLAMIC ECONOMIC ETHICS PERSPECTIVE ]]>
<![CDATA[Taufiq]]>;
<![CDATA[Yoesrizal M. Yoesoef]]>;
<![CDATA[Miftahul Husna]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.306
<![CDATA[This study aims to analyze the business capital distribution system by National Pension Savings Bank (BTPN) Sharia Lhoksukon Branch Office which is focused on women in the Lhoksukon village, North Aceh. This research is qualitative research with descriptive analysis approach which is a field study (Field Research). Data sourced from primary data and secondary data. The results show that the capital distribution mechanism is in accordance with the distribution procedures carried out by Islamic Financial Institutions (LKS) in general. However, in practice there are still deviations that occur where National Pension Savings Bank (BTPN) Sharia is still implementing a revenue sharing system that is not in accordance with the initial provisions. On the other hand, customers are still committing fraud by manipulating business ownership information and also not using the given capital as business capital.]]>
<![CDATA[IMPACT OF REVENUE RECOGNITION (PSAK 72) ON THE FINANCIAL PERFORMANCE OF REAL ESTATE ]]>
<![CDATA[Abdul Aziz Aji Mustiko]]>;
<![CDATA[Yuniarti Hidayah Suyoso Putra]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.308
<![CDATA[This research aims to apply revenue recognition based on PSAK 72 to the financial performance of real estate companies. The real estate sector is considered one of the sectors significantly affected by the issuance of PSAK 72, which replaced the previous standard, PSAK 44. This research analysis uses qualitative content analysis techniques and non-probability purposive sampling techniques on real estate companies listed on the Indonesia Stock Exchange that meet the criteria. Fifty-six companies become the research sample. The results show that the application of revenue recognition based on PSAK 44 makes the company's financial performance look better when compared to using PSAK 72. The settings in PSAK 72 make income from long-term contracts in companies unable to be recognized in 2020. Therefore, the revenue value in 2020 for each company will be smaller than the revenue recognized under PSAK 44.]]>
<![CDATA[ANALYSIS OF THE IMPLEMENTATION OF PSAK 105 MUDHARABAH AND PSAK 106 MUSYARAKAH IN IQTISHOD UNISMA COOPERATIVE ]]>
<![CDATA[Norma Hanifah Rosydah]]>;
<![CDATA[Ulfi Kartika Oktaviana]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.354
<![CDATA[Iqtishod UNISMA Cooperative is one of the Cooperatives that apply sharia principles in its activities. Iqtishod unisma Cooperative has several products, namely savings and financing. The purpose of this study is to find out how the application of PSAK 105 and 106 in iqtishod unisma cooperatives. This study uses a type of qualitative research by collecting data in the form of numbers, words, or images that are then reduced or summarized, after which it is presented, and finally, interpret. The data used in this study are primary and secondary. The data is using observation, interviews, and documentation. The results of this study are the recognition, measurement, presentation, and disclosure made by the Iqtishod Unisma Cooperative have not been fully by PSAK 105 Mudharabah Accounting and PSAK 106 Musyarakah. One of the causes is not following PSAK because the Iqtishod Unisma Cooperative relies on the application system and does not pay much attention to SAK standards.]]>
<![CDATA[ZAKAT; MUTUAL COOPERATION IN ALLEVIATING POVERTY ]]>
<![CDATA[Angga Syahputra]]>;
<![CDATA[Nurhayati]]>;
<![CDATA[Reni Ria Armayani Hasibuan]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.420
<![CDATA[Accumulation of wealth in a group of individuals has no benefit in the view of Islam. This only creates social jealousy and a deep gulf between the rich and the poor. Social jealousy in the end brings a lot of harm to the people. Islam has the concept of mutual cooperation in distributing wealth, so that there is economic equity. Zakat is a method of mutual cooperation in Islam to alleviate poverty. Maximizing zakat is proven to be able to help move the economy, as this tradition has been applied since the time of the Prophet and the Companions. The management of zakat that has not been maximized is a challenge for eradicating poverty at this time, even though the potential for zakat in Indonesia is very large. Not to mention the reluctance of the community to pay zakat to existing institutions, is a challenge in itself. This study uses a qualitative method by using a literature study as the source of the study. This research results that to encourage the maximization of zakat funds in Indonesia, it is necessary to improve the quality of services and education to the community so that there is a change in the perspective and public trust in existing zakat institutions]]>
<![CDATA[THE IMPACT OF LAKE SIPIN TOURISM DEVELOPMENT ON THE COMMUNITY ECONOMY IN PERSPECTIVE ISLAMIC ECONOMICS ]]>
<![CDATA[Lidya Anggreni]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.448
<![CDATA[The existence of natural wealth in the form of lakes on the outskirts of urban areash which is then used by local residents to become tourism object has driven economic activity. The purpose of this study is to see how far the impact of the existence of lake sipin tourism in driving the economy from an Islamic perspective. This study uses a qualitative approach with descrifptive methods, namely conducting observations, documentation and interviews an then processed by triangulation techniques. There are 15 informants consisting of the head of the RT, youth groups and traders around the tourist attraction, to determine the criteria for informants, the researchers classify: being around the object of research, feeling a direct effect/impact on the existence of the object under study, and being able to argue when the researcher expresses several questions or statements. Conclusions from the research results is the development of lake sipin tourism is able ato open job opportunities and increase people’s income; the local community plays an important role in the development of lake sipin tourism as the key to success to improve better performance and the results become more optimal; lake sipin tourism has implemented community economic empowerment according to the view of Islamic economics where in Islamic economics it is explained that the community is required to have an active role and participation and the community is included in all programs designedto answer their needs. ]]>
<![CDATA[MULTI LEVEL MARKETING SHARIA ]]>
<![CDATA[Herry Syahbannuddin Nasution]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ]]>
Publisher : <![CDATA[IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v6i1.499
<![CDATA[Sharia MLM Business is dependent business on standard sharia. Study this use method study literature study and approach descriptive qualitative that is content analysis of papers from the Google Scholar database. Selected paper in this review originated from search on the Google Scholar database with the keywords "multi level marketing" MLM and Islam or Sharia and fiqh and fiqh period 2015 to 2022. Search process use help Publish or Perish application. On Step first writer to do search for papers in the Google Scholar database with the keyword “multilevel marketing” found 211 matching papers with keywords search. Explained that article journal of 26 papers summarized into 7 topics discussion tree with the findings described among others: Sharia MLM in Islamic view ( Sharia ) there are 13 papers, Settings compensation Sale Direct tiered Sharia (PLBS) in Indonesia there are 7 papers, Products Multi-Level Marketing Hajj and Umrah there is 1 paper, MLM in Perspective Fiqh scholars there is 1 paper, Concept on Shari'ah MLM Practice there is 1 paper, Akad Ju’alah on Sharia MLM agent there are 2 papers and Overview Analytic and Criticism: Concept and Practice Multi Level Marketing (MLM) Syari'ah in Indonesia there is 1 paper. Management sharia MLM business set According to the MUI Fatwa, namely: in the DSN-MUI Fatwa No. 75/DSN-MUI/VII/2009 regarding Guidelines Sale Direct tiered Sharia.]]>
