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
THE EFFECT OF REMUNERATION AND LEADERSHIP GROWING ON THE ACCREDITATION PERFORMANCE OF DEPARTEMENT AT UIN SUMATERA UTARA MEDAN Khairina Tambunan; Isnaini Harahap
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.711

Abstract

Higher education accreditation aims as an evaluation of achievement so that the results will be used to improve and improve the previous standards. With the statue of UIN Sumatera Utara Medan as a Public Service Agency, remuneration is something that affects the accreditation performance of its department, as well as leadership growth. This research aims to see the effect of remuneration and leadership growth on the accreditation performance of department at the UIN Sumatera Utara Medan, either partially or simultaneously. With 61 departments owned, it can be taken a sample of 52 respondents. As a result, the remuneration and leadership growth have a significant effect on the accreditation performance of department at the UIN Sumatera Utara Medan, either partially or simultaneously. The coefficient of determination obtained shows that remuneration and leadership growth can explain the effect of 43.4%%. The findings obtained are that the department has problems in its accreditation performance. However, many departmental managers can overcome this with various efforts made. Recommendations for the availability of accreditation data with a one-door system, increasing the ability of departmental managers in carrying out their main tasks, the availability of funds and the availability of sufficient human resources.
THE IMPRESSION OF HALAL LABEL AND CELEBRITY ENDORSMENT ON PURCHASING DESICION FOR MSGLOW COSMETIC PRODUCTS: MS GLOW CONSUMER STUDY IN LHOKSEUMAWE CITY Nurfajri; Ichsan; Mukhlish M. Nur; T. Saifullah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 1 (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.v7i1.753

Abstract

This study aims to This study aims to determine the effect of halal labels and celebrity endorsements on purchasing decisions for MS Glow Cosmetic Products (MS Glow Consumer Study in Lhokseumawe City). The data used in this study are primary data of 91 respondents. The method used to analyze the relationship between the independent variables and the dependent variable is multiple linear regression analysis. The results showed that partially the halal label had a positive and significant effect on purchasing decisions for MS Glow Brand Cosmetic Products in Lhokseumawe City and signifikan level 0,000, Celebrity endorsements had a positive and significant effect on purchasing decisions for MS Glow Brand Cosmetic Products in Lhokseumawe City and signifikan level 0,041. Simultaneously Halal Label and Celebrity endorsement have a positive and significant effect on purchasing decisions for MS Glow Brand Cosmetic Products in Lhokseumawe City and signifikan level 0,000.
ANALYSIS OF MSME DEVELOPMENT IN PEMATANGSIANTAR CITY Reni Ria Armayani Hasibuan; Dwi Rahma; Nurhayati; Putra Apriadi Siregar; Fitri Hayati
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.773

Abstract

UMKM has an important role’scause can be able to create business fields to support daily economic needs. Accounting knowledge and business experience is one of the factors in developing a business. This study aims to determine whether accounting knowledge and business experience affect the development of UMKM in Pematangsiantar City. This study uses primary data and secondary data. Primary data was obtained by distributing questionnaires to business actors in Pematangsiantar City, while secondary data was obtained through various literature studies and official websites. The respondents in this study amounted to 117 entrepreneurs. In this study, the researcher used a quantitative approach and processed the data obtained from the questionnaire which was transformed through a Likert scale. While the analysis used in this study is multiple linear regression with a significant level of 5%. From the results of the research conducted, it can be concluded that: 1) There is a positive influence between accounting knowledge and the development of UMKM in Pematangsiantar City, where the value of t.count is 3.994 > ttable of 1.65833. 2) There is a positive influence between business experience on the development of UMKM in Pematangsiantar city, where the tcount value is 2.631> ttable is 1.65833. 3) There is a positive influence between Accounting Knowledge and Business Experience on UMKM Development in Pematangsiantar City by 25.4%. This is evidenced by the value of the coefficient of determination R Square of 0.254.
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.
TABDZIR (WASTE) REDUCTION USING LEAN MANUFACTURING APPROACH IN FADHILA AQIQAH TASIKMALAYA PRODUCTION PROCESS Ahmad Saifullah Mawardi; Lina Marlina; Qiny Shonia Az Zahra
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.932

Abstract

Delay delivery on Fadhila Aqiqah distribution process occurred frequently. The problem was there’re waste in their production process. In islam, it called tabdzir. Tabdzir can minimized so the production process being more efficient. The purpose of this research is to find out how to minimize waste by analyzing the lean manufacturing approach. The research method used is a qualitative approach, namely lean manufacturing with tools in the form of value stream mapping and fishbone diagrams. Value Stream Mapping (VSM) to describe the flow of the production process from raw materials to finished products. VSM is depicted with symbols representing activities, then grouped into value added and non value added. Tabdzir or waste is identified by finding the root of the problem through a fishbone diagram. The implication of this research is that the company is able to know how to minimize the occurrence of waste in the production process.
SOLUTION OF SHARIAH ECONOMIC DISPUTES IN THE PROVISIONS SET BY THE SUPREME COURT Rifqi Azis Amrullah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.933

Abstract

Increase users of sharia contracts is directly proportional to the increase in sharia economic disputes. The occurrence of disputes can be caused by one party breaking a contract or committing an unlawful act. In the event of a dispute, the party who feels aggrieved can submit a lawsuit to the court, but it turns out that during the examination of the case the judge found that the contract used was deemed not in sharia complience, while none of the parties filed a lawsuit for cancellation the contract. In this study, the authors used normative juridical research methods. by exploring the provisions of the supreme court which serve as guidelines for judges in examining cases of sharia economic disputes, while also using a conceptual approach by looking at Islamic law concepts regarding inappropriate contracts. with Islamic law. In this study the authors conclude that there are still many legal voids governing sharia economics, the existing provisions only regulate in general and universally, even contradicting each other. As a result of this legal vacuum, the supreme court made rules for examining sharia economic cases, where in several provisions found inconsistencies in the regulations made, or even contradicting each other, so it is necessary for judges to carry out ijtihad and decide on cases that are demanded by the parties in order to fulfill the principle of divinity. and so that the decision remains on the provisions stipulated by Islamic law
FINANCING RISK IN ISLAMIC BANKING BEFORE AND DURING THE COVID-19 PANDEMIC Mardhiyaturrositaningsih
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.936

Abstract

This study aims to identify the risk of financing in Islamic Banks. Financing risk assessment is divided into two categories,  financing based on contract and financing based on usage. This study uses a comparative analysis method to identify differences in financing risks in the period before and during the Covid-19 pandemic. The results of the study show that there are six differences in financing risks based on the contract period before and during the Covid-19 pandemic. The risk of financing based on use shows that there is no difference in the risk of financing investment for MSMEs before and during the Covid-19 pandemic. Meanwhile, the difference can be seen in the risk of working capital financing for MSMEs, working capital financing for Non-MSMEs, the risk of investment financing for Non-MSMEs and the risk of consumptive financing. These results indicate that Islamic bank financing is responding to the Covid-19 pandemic with changes in financing risk. Banks need to manage financing with the aim of increasing financing not increasing risk.
ISLAMIC LAW ANALYSIS ON THE PRACTICE OF ONLINE RETAIL GOLD TRANSACTION Aminudin Ma'ruf; Azhar Alam; Angrinda Anggih Umi Kulsum; Aditya Nurrahman
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 7 No. 1 (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.v7i1.943

Abstract

This research is comprehensively investigating the mechanism of gold trading at the Tokopedia Gold site from an Islamic law perspective. This research further explains the Islamic views on the gold trade in retail through an online site. Two methods were used in completing this research; a qualitative descriptive method on the observation of the trading and library research. Upon supporting the research, three interviews with related customers are approached. Reviewing the terms and conditions of purchasing a product from Tokopedia Gold and literature review methods have also been taken into consideration. The paper found that the practice of purchasing gold through Tokopedia Gold is a full-payment purchase and avoiding the instalment method which might be against Islamic law. The research found that there is an existence of gharar when the purchaser does not possess the gold physically and does not know the existence of the gold. This paper recommends that the specifications of gold must be specified by a seller and spreading the knowledge of gold trading from an Islamic perspective. 
CUSTOMER PERCEPTIONS ON THE ROLE OF BAITUL MAL WA TAMWIL, SUBANG CITY Juhadi; Agus Koni; Fenny Damayanti Rusmana; Ridla Mutiah; Ade Albayan
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.1031

Abstract

The background of this research is that the financing provided by baitul mal wa tamwil has not been managed properly or by micro-entrepreneurs. Research related to customer perceptions of the role of baitul mal wa tamwil in Subang City uses quantitative research. The results of the study show that the financing of baitul mal wa tamwil is not significant to members' perceptions of business development and perceptions of increasing members' welfare. However, business development has a significant positive effect on the perception of increased member welfare. For micro business actors, it is hoped that they can make more use of the provision of financing to develop their business so that the role of financing becomes maximized. The conclusion of this study is that the effect of financing is not significant on business development and increasing welfare, so it is necessary to conduct similar research in other places with more subjects and objects.  
THE CONCEPT OF HUMAN BEHAVIOR IN A REVIEW OF ISLAMIC ECONOMIC PHILOSOPHY M. Rikwan E.S. Manik; M. Yasir Nasution; Sugianto
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.1201

Abstract

Human behavior is formed from the way he thinks. There are two dominant ideologies of human thinking today, the ideology of capitalism which is the dominant ideology throughout the world and is the benchmark for the actions of the majority of society. The separation of religion from life is the principle that gave rise to this ideology. Meanwhile, the ideology of socialism, even though it has experienced an era of destruction, is still being fought for by its fanatical followers. This ideology emerged from the concept of materialism. Concern and worry, perhaps two words that should be said relate to the behavioral problems that plague humanity today towards human behavior. For this reason, this study will try to unravel how the concept of human behavior in a review of Islamic economic philosophy uses descriptive qualitative research using secondary data. The results of this study describe that humans have a tendency to behave well or behave badly. There is a negative element in the soul in the form of lust (al-ghadhab and al-syahwat), so that humans have good behavior they must use reason to grasp al-hikmat, both al-hikmat al-'ilmiyyat al-nazhariyyah (theoretical wisdom) which is captured by reason theoretical and also al-hikmat al-khuluqiyyat (practical wisdom). These two balances (al-hikmat) become the control of al-ghadhab and al-lust.