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Ekonomi Keuangan Syariah dan Akuntansi Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468817     EISSN : 30468124     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Mathematics Other
Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak" : 10 Documents clear
Peran Zakat dan Wakaf dalam Meningkatkan Kesejahteraan Masyarakat: Analisis SWOT Umi Sangadah; Lusi Indriyani; Andre Putra Pratama
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.169

Abstract

One of the main objectives of economic development in many nations, including Indonesia, is to improve societal welfare. Within this framework, zakat and waqf have great promise as Islamic social financial tools that alleviate poverty and inequality in society. With their solid theological and historical roots in Islamic tradition, zakat and waqf have long been employed to promote social and economic prosperity. Nonetheless, there are a number of obstacles facing the collection and administration of zakat and waqf in Indonesia, including poor public confidence in zakat management organisations and a lack of public awareness of the duties associated with zakat and the advantages of waqf. Using a SWOT analysis, this study intends to examine the roles that zakat and waqf play in enhancing societal wellbeing. The strengths, limitations, possibilities, and dangers encountered in the management of zakat and waqf are identified in this analysis, which also offers strategic recommendations to maximise the potential of zakat and waqf in promoting social and economic development. It is anticipated that the findings of this study will significantly aid in the creation of zakat and waqf management methods and policies that are more effective and efficient.
The Analysis Of Sharia Conformity To Kafalah Contract and Hasanah Card Products In Islamic Banking Faulina Faulina; Galih Mareta Nur Ka’bah; Milna Sari; Zaitun Qamariah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.172

Abstract

This study focused on assessing the conformity of sharia to kafalah contracts in Hasanah Card products. The main findings show that the implementation of kafalah contracts on Hasanah Cards still does not fully meet the required Sharia criteria. The majority of scholars are of the view that the agreement related to ujrah for kafalah services falls into the category of riba qardh, so it is forbidden. Therefore, it is important to keep the kafalah in its purity context as a form of aid and almsgiving without any element of imbalance or compensation that is not under the principles of Shariah. This research is expected to make a significant contribution to the development of Islamic financial products that are more in line with Islamic teachings. By highlighting shortcomings in the implementation of the kafalah contract in the Hasanah Card product, it is hoped that it will encourage better improvement and innovation efforts to ensure Sharia compliance in Islamic finance practices. In addition, this research is also expected to increase public awareness of the importance of applying sharia principles in every aspect of finance, to create a more transparent, fair, and under Islamic values.
Analisis Pusat Pertumbuhan Ekonomi Pada Tingkat Kabupaten/Kota Di Provinsi Nusa Tenggara Timur Maria Lidwina Meo; Fransina W. Ballo; Maria I. H. Tiwu
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.174

Abstract

This study aims to analyze the center of economic growth at the district / city level in NTT Province. The method used is statistical description with a qualitative approach. The focus of this research is to observe and find out the mainstay economic sector of each Regency / City in East Nusa Tenggara Province which can also determine the economic position of each Regency / City, using data collection techniques obtained from various sources in the form of books, journals, websites as well as the results of publications of institutions or government agencies such as the Statistical Agency (BPS) by taking data related to the problem studied, Analyzed using LQ analysis methods and klassen typology analysis. The results of the study using LQ (Location Quention) Analysis analysis show that each base sector in each Regency/ City in East Nusa Tenggara Province has 15 economic sector bases, and Based on the results of klassen typology analysis in 20 Regencies and 1 City in East Nusa Tenggara Province in 2019-2023 it was found that there are 18 districts/cities in East Nusa Tenggara Province in quadrant I (Fast forward and fast growing regions), 2 districts/cities in quadrant II (Developed But Depressed Regions), and 1 district/city in quadrant III (Fast Developing Regions).
Peran Baitut Tamwil Muhammadiyah (BTM) Taqwa Dalam Peningkatan Ekonomi Mikro Syariah Di Kecamatan Singkut Kabupaten Sarolangun Provinsi Jambi Saipullah Hismaslul; Usdeldi Usdeldi; Sucipto Sucipto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.177

Abstract

This research examines Baitut Tamwil Muhammadiyah (BTM) Taqwa in improving sharia microeconomics in Singkut sub-district, Sarolangun district, Jambi province. The aim of the research is to find out the strategic role of BTM Taqwa in improving sharia microeconomics. Apart from that, to find out the supporting and inhibiting factors experienced by BTM taqwa. This type of research is qualitative using a managerial and sharia economic approach; the research paradigm is direct involvement and intense interaction with informants; data sources are empirical data obtained in the field through the Founding Board, Management, Members and customers of BTM Taqwa as well as the regional government of Singkut sub-district, Sarolangun district, Jambi province (primary sources) and documents and books related to research (secondary data); The instruments for this research are observation, interviews and documentation and the data collection tools are observation guides, interview guides and documentary study guides; data collection stages include preparation, implementation and preparation; and the validity testing techniques used are credibility and compatibility. The results of this research show that BTM Taqwa plays a role in improving sharia microeconomics in Singkut sub-district, Sarolangun Regency, Jambi Province. The role played by BTM Taqwa is the role of empowering human resources and an entrepreneurial spirit, the role of improving microeconomic welfare, and the role of distancing people from the practice of usury. The results of this research also show that the supporting factors for BTM Taqwa's success in micro economics internally are strategic location, commitment of the board of trustees, management and members, and high participation in member savings, while externally there is high demand from micro business actors for BTM Taqwa, ease of obtaining business capital assistance received by micro business actors, and government support. The inhibiting factors experienced by BTM taqwa internally are BTM taqwa's lack of human resources, lack of financial capital and technology, while externally there are many customers who are lazy about making savings capital payments.
Pengaruh Ekspor, Impor, dan Nilai Tukar terhadap Pertumbuhan Ekonomi di Indonesia Periode 2014-2023 Safira Amanda Novianingrum; Sellya Nara Kartika; Uswatun Khasanah; Muhammad Kurniawan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.180

Abstract

The purpose of this study was to determine the effect of exports, imports and exchange rates on economic growth in Indonesia in 2014-2023. The method used in this research is quantitative using secondary data in the period 2014-2023. The data in this study were obtained from literature studies, namely financial statistics of district and city governments 2014-2023. This study uses multiple linear regression analysis methods and uses several classical assumption tests. To process data using several tests, namely Statistical Test and Classical Assumption Test. The data is processed using the Eviews-13 application. The results of this study indicate that exports had a negative and insignificant effect on economic growth in Indonesia in 2014-2023, imports had a positive and insignificant effect on economic growth in Indonesia in 2014-2023 and the exchange rate had a negative and insignificant effect on economic growth in Indonesia in 2014-2023. Based on the analysis using the Eviews-13 tool, it is obtained that exports, imports, and exchange rates affect economic growth in Indonesia by 42% while the remaining 58% is influenced by other variables not included in this study.
Pengaruh Manajemen Keuangan dan Efikasi Diri Terhadap Intensi Berwirausaha Mahasiswa Prodi Manajemen Keuangan Syariah Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi Rendi Rostan; Titin Agustin Nengsih; Muhammad Ismail
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.183

Abstract

An entrepreneur must be perceptive and know how to seize opportunities. Business opportunities exist in all aspects of society and in all economic activities. Therefore, the key to spotting opportunities is creativity. The relationship between entrepreneurship, economic growth, and job creation is becoming increasingly relevant, as various studies indicate a positive correlation between entrepreneurship and economic growth. Ogunlana's study, cited from the setneg.go.id website, found that entrepreneurship can play a crucial role in achieving economic growth for countries to overcome economic crises. He asserts that entrepreneurship can generate jobs, foster innovation, increase production, and diversify sources of economic income by promoting the development of SMEs. This research aims to identify the factors influencing entrepreneurial intentions among students at the Faculty of Islamic Economics and Business at UIN STS Jambi. The results show that financial management significantly affects entrepreneurial intentions among students with a significance level of 0.001. Self-efficacy significantly affects entrepreneurial intentions among students with a significance level of 0.000. Simultaneously, it was found that financial management and self-efficacy together significantly affect entrepreneurial intentions with a significance level of 0.000.
Pengangguran dalam Perspektif Islam Yolanda Kirana Sari; Agung Rizkiyan; Apriza Apriza
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.185

Abstract

Unemployment is a significant economic problem that can affect society's well-being. In an Islamic economic perspective, unemployment is viewed through the lens of social justice, equitable distribution of wealth, and other sharia principles. The causes of unemployment in an Islamic economy include unfair distribution of wealth, lack of relevant education and skills, injustice in the conventional interest-based financial system, and economic and political instability. To overcome unemployment, Islamic economics offers solutions through the effective implementation of zakat, alms and waqf, the use of profit-sharing-based financial instruments such as mudharabah and musyarakah, as well as investment in education and skills training. The government also plays an important role in creating an environment that supports job creation through fair and stable policies. Encouraging entrepreneurship through training and access to capital is also an effective strategy in reducing unemployment. This holistic approach not only aims to reduce unemployment levels, but also to create a more just and prosperous society in accordance with Islamic economic principles.
Pengaruh Pertumbuhan Ekonomi Dan Pengangguran Terhadap Kemiskinan Di Provinsi Sumatera Selatan Pada Tahun 2019-2023 Tini Febriani; Salman Allamsa; Widi Anggraeni; Muhammad Kurniawan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.192

Abstract

This research aims to determine the effect of economic growth and unemployment on poverty in South Sumatra Province in 2014-2023. This research uses a quantitative method which is a scientific approach to managerial and economic decision making. The analytical method used in this research is the multiple linear regression analysis method using an analysis tool, namely the Eviews 2010 program to facilitate data processing. The data used in this research is secondary data, secondary data was obtained from the Central Statistics Agency of South Sumatra Province for the period 2014 to 2023. The type of data used in this research is time series data, namely time series data. . The research results show 1) Economic Growth has an insignificant positive effect on Poverty. 2) Unemployment has an insignificant negative effect on poverty. 3) Economic Growth and Unemployment together have a positive and significant effect on Poverty.
The Dynamics of Al Wadi'ah Al Mashirifiyyah in Islamic Banking: Theory and Implementation Feni Anjani; Eka Rodiyah Sri Wulandari; Alfika Safitri; Zaitun Qamariah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.199

Abstract

This article discusses the dynamics of Al Wadi'ah Al Mashirifiyyah in the context of Islamic banking, with a focus on the theory and implementation of the concept. This literature review explores the origins, basic principles, and practical application of Al Wadi'ah Al Mashirifiyyah in the Islamic banking industry. Through a comprehensive literature analysis, this article evaluates the effectiveness and challenges faced in the implementation of Al Wadi'ah Al Mashirifiyyah. The results of the study show that although this concept offers many benefits, there are also a few challenges in its application that require further attention. This article aims to provide a deep and useful insight for practitioners and academics in the field of Islamic banking.
Analisis Akuntansi Manajemen Sektor Publik Di Kantor Desa Sei Rotan Aisyah Fadilah Lubis; Putri Kumala Dewi Lubis; Indriana Dachi; Rina Rina
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.200

Abstract

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

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