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Munawar Rizki Jailani
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JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27148793     EISSN : 26158469     DOI : https://doi.org/10.52490/jeskape
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)" : 8 Documents clear
ANALYSIS OF FINANCIAL STATEMENTS USING THE SHARIA CONFORMITY AND PROFITABILITY (SCNP) MODEL IN ASSESSING FINANCIAL PERFORMANCE OF PT. BANK MUAMALAT INDONESIA TBK PERIOD 2015-2019 Sukmawati; Hasbi Hasbi; Haslindah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.675

Abstract

Financial statements are records of the financial information of a company for a certain period that can be used to describe the company's performance. Financial statements aim to provide financial information in a company at a certain time period that can be used by parties who need financial statements. This study aims to determine the financial performance of Bank Muamalat Indonesia for the 2015-2019 period using the Sharia Conformity and Profitability (SCnP) Model. This research is a descriptive qualitative research with documentation method. The data used is secondary data in the form of financial reports obtained from the official website of Bank Muamalat Indonesia. This study assesses two indicators, namely Sharia Conformity and Profitability, Sharia Conformity can be measured using investment, income and profit sharing ratios. While Profitability can be measured using ROA, ROE and Profit Margin. The results of the study using the Sharia Conformity and Profitability (SCnP) Model at Bank Muamalat Indonesia show the distribution into two different quadrants, namely in the Lower Right Quadrant (LRQ) and Lower Left Quadrant (LLQ).   Kata kunci: laporan, keuangan, bank, kesesuaian syariah dan profitabilitas.  
ANALYSIS OF FACTORS AFFECTING THE INTEREST OF VISITING TOURISTS IN RELIGIOUS TOURISM DESTINATIONS SUNAN GUNUNG JATI syaeful bakhri; Ega Triyana; Faridah Nurbaiti; Muhammad Fajar Gunawan; Ahmad Maulana Firdaus; Amelia Azizah; Azmi Nizham Mu’arif; Muhammad Nuralam
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.891

Abstract

Religious tourism is one of the tours in Indonesia. Religious tourism is well known by most Indonesians considering the level of religion and culture inherent in Indonesian society. Cirebon is an area thick with tradition and culture, so it is known as the City of Religion. The icon of religious tourism in Cirebon is the Tomb of Sunan Gunung Jati which is a mandatory destination for religious tourists. The purpose of this research is to find out how religiosity, facilities, and tourist attraction can affect the interest of visitors. This study uses regression analysis as a quantitative approach. The population of this study is all tourists who visit Sunan Gunung Jati tourism. The sample of this study amounted to 96 respondents. Based on the analysis using the simultaneous significance test (F-test), the F-count value is 33,113 with a probability of 0.000, meaning that all independent variables, namely X1, X2, and X3 together have a significant effect on the dependent variable. The results showed that the dependent variable, namely the interest of visiting tourists in Sunan Gunung Jati tourism, was influenced by the independent variables, namely religiosity, facilities, and tourist attraction. Tourism managers are expected to maintain and maintain the condition of tourist facilities and increase visitor comfort. For further researchers, it is necessary to examine other variables that are not in this study, to analyze other factors that influence tourist interest.
ANALYSIS SHARIA FINANCIAL LITERACY OF KUALASIMPANG CITY COMMUNITY IN THE DIGITAL ERA Muhammad Dayyan; Mansyur
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.1459

Abstract

In the digital era, people are increasingly familiar with social media. This study aims to determine the effect of income, socio-economic status and social media on Islamic financial literacy of the people in Kota Kualasimpang District. This study used a quantitative method with data collection instruments through questionnaires. The sample used was 99 respondents who were the people of the Kualasimpang City District. The data analysis technique used consisted of multiple linear regression equations, coefficient of determination test, F test and t test. The research results obtained on the income variable with a coefficient of 0.147, socio-economic status variable with a coefficient of 0.398 and social media with a coefficient of 0.458, thus the value of income, socio-economic status and social media have a positive effect on financial literacy. The results of the t test on the income variable with a t sig value of 2.194, the socio-economic status variable with a t sig value of 5.447 and social media with a t sig value of 6.315, meaning that partially income, socio-economic status and social media have a significant effect on financial literacy. The results of the F test obtained the value of F count > F table (51.615> 2.70) meaning that simultaneously income, socio-economic status and social media have a significant effect on financial literacy. The test results for the coefficient of determination were obtained at 0.608 or 60.8% income, socio-economic status and social media affect financial literacy.
IMPLEMENTATION OF KHIYAR IN PURCHASING TICKETS ON THE TRAVELOKA, TIKET.COM, AND BOOKING.COM APPLICATIONS Annisa Rahmawati; Dina Lusyana; Monica Putri; Raisa Bahtiar; Sabila Suherman; Setya Karuniawan; Falikhatun
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.1609

Abstract

Khiyar is the right to continue or cancel the sale and purchase contract. Where today's technological developments are very necessary to protect the rights of both parties in carrying out transactions. This research aims to analyze the application of khiyar in purchasing tickets on the traveloka, tiket.com, and booking.com applications. The data used in this research is secondary data taken from books, the official websites of each platform and previous research journals. This research uses a qualitative descriptive method by analyzing the characteristics of the transportation ticket buying and selling transaction process on each platform. Each transaction stage is depicted using a flow chart and the flow is described. Every online transportation ticket purchase transaction is analyzed to determine the implementation of khiyar rights on each platform. The results of this research show that online transportation ticket purchase transactions on the Traveloka, Tiket.com and Booking.com platforms have implemented khiyar ta'yin, khiyar conditions, and khiyar naqd, while khiyar aib is applied on the Tiket.com platform. The results of the khiyar are carried out in accordance with the khiyar provisions between the seller and the buyer.
تأثير الديون الخارجية والاستثمار الأجنبي على النمو الاقتصادي لإندونيسيا في ٢٠١١- ٢٠١٥ Delima Oktaviani Putri; Ramadhan Razali; Malahayatie
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.1758

Abstract

يمكن تحقيق النمو الاقتصادي في أي مكان في العالم ، ولكن إذا تم الحفاظ على النمو الاقتصادي يمكن أن يؤدي أيضًا إلى زيادة النمو الاقتصادي والفقر لدى المدينين. (أ) ما هو تأثير الديون الخارجية على النمو الاقتصادي لإندونيسيا في ٢٠١١-٢٠١٥. (ب) ما هو تأثير الاستثمار الأجنبي المباشر على النمو الاقتصادي لإندونيسيا في الفترة٢٠١١-٢٠١٥. (ج) كيف تؤثر الديون الخارجية والاستثمار الأجنبي المباشر على النمو الاقتصادي لإندونيسيا في الفترة ٢٠١١-٢٠١٥ في آن واحد. تستخدم هذه المجلة نهجًا كميًا. تستخدم هذه المجلة بيانات ثانوية ، وهي السلاسل الزمنية المأخوذة من BPS ووزارة المالية في 2011-2015. وأداة التحليل في هذه الدراسة هي برنامج المراجعات 10. ومن هذا البحث نتائج التحليل ، (X1) الدين الخارجي ليس له تأثير إيجابي وهام على النمو الاقتصادي ، (X2) الاستثمار الأجنبي المباشر ليس له تأثير إيجابي وهام على النمو الاقتصادي ، وليس له تأثير إيجابي كبير على النمو الاقتصادي ، وليس له تأثير إيجابي على الدين الأجنبي والاستثمار الأجنبي المباشر في الوقت نفسه
CULTURAL CAPITAL AND FINANCIAL AWARENESS: ANALYZING STUDENT ENTREPRENEURIAL ASPIRATIONS IN ISLAMIC FINANCE Muhammad Furqan; Khairisma
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.1971

Abstract

This comprehensive research focuses on the complex relationships between entrepreneurial goals among Malikussaleh University business and economics students. This study investigates how Sharia financial literacy and parents' socioeconomic status impact entrepreneurial interest. The research uses primary data collected from a sample of 110 respondents through the distribution of questionnaires. The data was analysed using a multiple linear regression model to produce findings. The study results reveal a positive correlation: parents' socioeconomic status and Sharia financial literacy substantially impact the entrepreneurial motivation of Malikussaleh University students studying business and economics. This suggests that students who are more educated in Sharia financial principles and come from wealthier homes are more likely to be interested in starting their own businesses. These findings affect entrepreneurial education, policy, and academic stakeholders, especially in Islamic finance. Understanding the critical impact of parental socioeconomic status and Sharia financial literacy, educators and policymakers can design interventions to provide a supportive environment for students to pursue their entrepreneurial dreams.
INTEREST OF STUDENT FEBI IAIN FATTAHUL MULUK PAPUA STUDENT INTEREST IN SAVING IN SHARIAH BANK M. Rusulin Risgin; Ahmad Baghis Haidar; Shimah Fauziah Yeubun; Fachrudin Fiqri Affandy
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.2542

Abstract

This study aims to examine and analyze the interest in saving in FEBI IAIN Fattahul Muluk Papuan students in Islamic banks. Islamic campus students tend to use services or services from Islamic banks, this is due to the level of Islamic financial literacy that has grown during their studies and is followed by adequate Islamic financial inclusion found in the campus environment. Papua province in 2022 Islamic financial literacy is 45.19% followed by Islamic financial inclusion of 76.36%. It is recorded that in 2022 students who have accounts at Islamic banks account for 90% of the total students as a whole however, there is a decrease every year, moreover there are problems with the customer data security system. This study used a quantitative method with an explanatory research approach and was analyzed using SmartPls version 3. The study population was all FEBI students by distributing questionnaires to 75 respondents who already had accounts at Islamic banks. The results of the study show that there are 2 important variables that can explain the factors of student interest in saving at Islamic banks, including Islamic financial literacy and Islamic financial literacy. These two variables have a positive and significant effect on students' interest in saving at Islamic banks. This study recommends that all parties, both government agencies and campuses, continue to educate the public about sharia financial products and shariah financial management, especially in the millennial generation, to further increase Islamic financial inclusion so that all parties are capable of accessing finance.
PENERAPAN KAIDAH FIQH DALAM FATWA DEWAN SYARIAH NASIONAL (DSN) TENTANG PERBANKAN SYARIAH Muhammad Ikpi Zayadi
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.2545

Abstract

Tulisan ini menjelaskan tentang subtansi kaidah-kaidah fiqh dalam fatwa Dewan Syariah Nasional dan penerapan kaidah-kaidah fiqh dalam fatwa Dewan Syariah Nasional. Maka ada 96 fatwa tentang Perbankan Syariah dengan rincian 54 fatwa general keuangan syariah, 14 fatwa terkait dengan produk perbankan syariah, 11 fatwa terkait asuransi, pegadaian, pensiun syariah, dan 17 fatwa terkait pasar modal, pasar uang dan pasar komiditi syariah. Penerapan kaidah fikih dalam fatwa Dewan Syariah Nasional dapat dijelaskan sebagai berikut: pertama : dari sisi penerapan kaidah fikih, bahwa tidak semua fatwa Dewan Syariah Nasional menyebutkan dasar hukum kaidah fikih; kedua: dari sisi jumlah kaidah fikih dalam setiap fatwa bervariasi dari yang hanya mencantumkan satu (1) kaidah fikih sampai sembilan (9) kaidah fikih; ketiga, sisi frekuensi penerapan kaidah fikih dalam setiap fatwa, maka kaidah fikih yang paling sering diterapkan adalah kaidah fikih “Al ashlu fi al muâmalâh al ibâhah illâ an yadulla dalilun alâ tahrimihâ” dengan 49 kali disebutkan. Seringnya penggunaan kaidah fikih yaitu “Al ashlu fi al muâmalâh al ibâhah illâ an yadulla dalilun alâ tahrimihâ” dan sedikitnya penggunaan kaidah fikih baru dalam fatwa Dewan Syariah Nasional mengindikasikan bahwa Dewan Syariah Nasional kesulitan dalam menemukan kaidah baru.

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