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<![CDATA[PENGARUH KUALITAS PORTOFOLIO PEMBIAYAAN TERHADAP PROFITABILITAS BANK MEGA SYARIAH ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.231-254
<![CDATA[This research is motivated by the phenomenon of Islamic financial institutionsthat have the goal of profitability by emphasizing the quality of the financingportfolio with emphasis on the prudence and avoid risk. Reality shows that themajority of Islamic banks provide financing predominantly on the financingthat is certainty that the financing murabaha contract. Categories murabahafinancing provides better certainty of payment and principal payments receivableagreed margin. The approach in this study using a quantitative approach to thetype of associative research. Data analysis was performed using data normality test, test classic assumptions. Further analysis using multiple regression test, test hypotheses, and test the coefficient of determination. The results showedthat 1) The quality of current assets provide a significant and positive effecton α 5% on profitability 2) The quality of productive assets in a particularconcern and significant negative effect on α 5% to profitability 3. The qualityof earning assets less current effect negative but not significant at the 5% toprofitability α 4) quality of productive assets undoubtedly have a positive effectbut not significant at α 5% to profitability 5) the quality of earning assetsjammed a negative effect but not significant at α 5% to profitability.Penelitian ini dilatarbelakangi oleh fenomena lembaga keuangan syariah yangmemiliki tujuan profitabilitas dengan menekankan pada kualitas portofoliopembiayaan dengan menekankan pada aspek kehati-hatian dan menghindaririsiko yang dihadapi. Realitas menunjukkan bahwa mayoritas Perbankansyariah memberikan pembiayaan secara dominan pada pembiayaan yang bersifat certainty contract yakni pada pembiayaan murabahah. Kategori pembiayaan murabahah memberikan kepastian pembayaran baik pembayaranpokok piutang maupun margin yang telah disepakati. Pendekatan dalampenelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitianasosiatif. Analisis data dilakukan dengan menggunakan uji normalitas data,uji asumsi klasik. Selanjutnya dilakukan analisis dengan menggunakanuji regresi berganda, uji hipotesa, serta uji koefisien determinasi. Hasilpenelitian tersebut menunjukkan bahwa 1) Kualitas aktiva produktif lancarmemberikan pengaruh positif dan signifikan pada α 5% terhadap profitabilitas2) Kualitas aktiva produktif dalam Perhatian khusus memberikan pengaruhnegatif dan signifikan pada α 5% terhadap profitabilitas 3. Kualitas aktivaproduktif kurang lancar memberikan pengaruh negatif namun tidaksignifikan pada α 5% terhadap profitabilitas 4) Kualitas aktiva produktif diragukan memberikan pengaruh positif namun tidak signifikan pada α5% terhadap profitabilitas 5) Kualitas aktiva produktif macet memberikanpengaruh negatif namun tidak signifikan pada α 5% terhadap profitabilitas.]]>
<![CDATA[ANALISIS AKAD IJARAH MUNTAHIYABITTAMLIK DALAM PERSPEKTIF HUKUM ISLAM DAN HUKUM POSITIF DI INDONESIA ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.255-276
<![CDATA[The rapid development of the Islamic banking industry requires experts of Islamic economics and Islamic banking industry players to be more innovative.One form of action of these challenges is the emergence of a new contract is acontract agreement Ijarah Al muntahiya bit Tamlik (IMBT)/financial leasingwith purchase. This contract is a contract is a hybrid combination of proprietarylease agreement at the end of the lease (sale and purchase agreement). Thiscontract became the new breakthrough and provides much convenience forcustomers, but the existence of the contract IMBT still doubted by many. In general, they questioned how the legal basis of IMBT both Islamic law and positive law in Indonesia. In the perspective of Islamic law IMBT said tohave met the principles, pillars and three terms of the contract. Kontemporeeconomic thinkers such as Adimarwan, Al-Mujamma ‘al-Fiqhi, and classicaleconomic thinkers such as Hanabillah, Malikiyah, Shafi’ites and HanabalahIMBT contract states that the law is permissible (allowed). When viewedfrom the standpoint of positive law in Indonesia contract IMBT includedin the agreement is not named (Article 1319) arising from the principle of freedom of contract (Article 1338) and IMBT also meets the requirements of a valid agreement (Article 1320) as well as elements agreement. The legal consequences arising from the contract agreement IMBT is their right andobligation for them to do so.Pesatnya perkembangan industri perbankan syariah mensyaratkan para ahliekonomi Islam dan pelaku industri perbankan syariah untuk lebih inovatif.Salah satu bentuk tindakan tantangan ini adalah munculnya kontrak baruyaitu perjanjian kontrak Ijarah Al Muntahiya Bit Tamlik (IMBT)/sewakeuangan dengan pembelian. Kontrak ini merupakan kontrak kombinasi(hibrida) dari perjanjian sewa milik pada akhir sewa (perjanjian jual beli).Kontrak ini menjadi terobosan baru dan memberikan banyak kemudahan bagipelanggan, tetapi keberadaan IMBT kontrak masih diragukan oleh banyakpihak. Pada umumnya, mereka mempertanyakan bagaimana dasar hukumIMBT baik hukum Islam dan hukum positif di Indonesia. Dalam perspektif hukum Islam IMBT dikatakan telah memenuhi prinsip-prinsip, pilar dantiga syarat-syarat dalam kontrak. Para pemikir ekonomi Kontemporerseperti Adimarwan, Al-Mujamma al-Fiqhi, dan pemikir ekonomi klasikseperti Hanabillah, Malikiyah, Syafi’iyah dan kontrak Hanabalah IMBTmenyatakan bahwa hukum IMBT diperbolehkan. Bila dilihat dari sudutpandang hukum positif di IMBT kontrak Indonesia termasuk dalamperjanjian tidak bernama (Pasal 1319) yang timbul dari prinsip kebebasanberkontrak (Pasal 1338) dan IMBT juga memenuhi persyaratan perjanjianyang sah (Pasal 1320) sebagai serta perjanjian elemen. Konsekuensi hukumyang timbul dari IMBT perjanjian kontrak adalah hak dan kewajiban mereka bagi mereka untuk melakukannya.]]>
<![CDATA[ARBITRASE DALAM SISTEM HUKUM DI INDONESIA ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.277-293
<![CDATA[In Indonesia, according to the party dispute resolution process there are severalways that usually can be selected, such as: through litigation track procedure(court) or through non-line litigation (mediation, conciliation, negoisation,consulting, valuation experts, and arbitration). In connection with thearbitration or the arbitration institution, in fact it already exists and has beenpracticed for centuries. In this country, the arbitration also has been knownas one of the alternative dispute resolution through non-litigation public.Arbitration clauses are created from those taken in the contract which theyhave agreed. Accordingly, the parties involved in the contract points can besolved by using the method of dispute. Therefore, this article will discuss theappropriate choices regarding the settlement of disputes through arbitrationin law / legal system in Indonesia.Di Indonesia menurut proses penyelesaian sengketa para pihak ada beberapacara yang biasanya bisa dipilih seperti: melalui prosedur jalur litigasi (pengadilan) atau melalui non-line litigasi (mediasi, konsiliasi, negoisation, konsultasi, valuasi ahli, dan arbitrase). Berkaitan dengan arbitrase atauarbitrase lembaga, sebenarnya itu sudah ada dan telah dipraktikkan selamaberabad-abad. Di negeri ini, arbitrase juga telah sudah dikenal sebagai salah satu alternatif penyelesaian sengketa publik melalui non-litigasi. Arbitrasediciptakan dari klausul yang mereka diambil dalam kontrak yang merekasudah setuju. Dengan demikian, pihak-pihak yang terlibat dalam poinkontrak dapat diselesaikan dengan menggunakan metode sengketa. Olehkarena itu, artikel ini akan membahas sesuai pilihan mengenai penyelesaiansengketa melalui arbitrase dalam hukum/sistem hukum di Indonesia.]]>
<![CDATA[TANGGUNG JAWAB, KEADILAN DAN KEBENARAN AKUNTANSI SYARIAH ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.295-320
<![CDATA[Accountancy can form and be formed by environment where about theaccountancy developed. Accountancy expanding in this time is nothing fromcapitalism ideology. Capitalism born from rational values, liberalism values,and materialism values with understanding assuming society prosperity willonly be obtainable production is well delivered to ever y individual giving infinitefacility for resources management in reaching target. While Islam as alternativeideology needed as comparator expected can fulfill accountancy society demandwhich own is responsibility, justice and justification value. Accountancy conceptconsist of financial statement target, postulate, theoretical concept, accountancytechnique and principle influenced by capitalist ideology with rational value,freedom, and assess items. Responsibility, Justice and justification expectedmay not be separated from having shariate accountancy based on tauwheedAkuntansi dapat membentuk dan dibentuk oleh lingkungan di mana akuntansi dikembangkan. Akuntansi berkembang saat ini adalah apa-apa dari ideologi kapitalisme. Kapitalisme lahir dari nilai-nilai rasional, nilainilai liberalisme, dan nilai-nilai materialisme dengan pemahaman asumsi kesejahteraan masyarakat hanya akan produksi diperoleh baik dikirim ke setiap pemberian fasilitas terbatas individu untuk pengelolaan sumberdaya dalam mencapai sasaran. Sementara Islam sebagai ideologi alternatif diperlukan sebagai pembanding diharapkan dapat memenuhi kebutuhanmasyarakat akuntansi yang memiliki tang gung jawab, keadilan dan justifikasinilai. Konsep Akuntansi terdiri dari sasaran keuangan pernyataan, postulat,konsep teoritis, teknik akuntansi dan prinsip dipengaruhi oleh ideologikapitalis dengan nilai rasional, kebebasan, dan menilai item. Tanggung Jawab,Keadilan dan justifikasi diharapkan tidak dapat dipisahkan dari memilikishariate akuntansi berdasarkan tawhid.]]>
<![CDATA[KEUNGGULAN KOMPETITIF YANG DALAM MENCIPTAKAN INOVASI UNTUK KEWIRAUSAHAAN STRATEGIS ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.321-344
<![CDATA[At the moment in the environment of competitive advantage use for companyneeds to be very agile and adaptive. While often unable to make a certainlevel of performance based on technology on existing progress, the company isalso came often to login of in the new technology emerging. How to addressentrepreneurship strategically as a way which the company simultaneouslyexploit competitive advantage they are now while explore for opportunitiesfor the future . On this Reaching based on balance between exploration andexploitation of consists of more than just allocated of resources in comparable between the two the process. And so as be discussed, For the exploration to the exploitation of is process that it should be, structure and culturally distinct.]]>
<![CDATA[TINGKAT KEPUASAN MASYARAKAT PADA PELAYANAN PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT TANJUNGPINANG ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.345-370
<![CDATA[The quality of public services is determined by the service providers (apparatus),who must realize that he is a servant of the people and they must be served well,such that the factors and the indicators in determining the quality of publicservices can be met. This would ultimately have an impact on increasing thequality of public services. Society satisfaction in the opinion from public inobtaining services of the public service providers aparatus by comparing theexpectation and needs. This research entitled is the level of public satisfactionin the service taxes on motor vehicles at Samsat Office Tanjung pinang. The method used in this research is quantitative methods with questionnaire to 34 responden as samples. This questionnaire as an data collecting instruments.These results indicate service quality to public satisfaction in the service taxeson motor vehicles at Samsat Office Tanjung pinang is enough satisfactionslevels, with the frequencis results is 18 and percentage 52,9 %.Kualitas pelayanan publik ditentukan oleh penyedia layanan (aparatur), yangharus disadari adalah mereka sebagai penyedian layanan kepada masyarakatdan mereka harus dilayani dengan baik, sehingga faktor-faktor dan indikator dalam menentukan kualitas pelayanan publik dapat dipenuhi. Hal ini padaakhirnya akan berdampak pada peningkatan kualitas pelayanan publik.Opini masyarakat terbentuk dalam membangun kepuasan masyarakatdari para penyedia layanan publik dengan membandingkan harapan dankebutuhan. Penelitian ini berjudul tingkat kepuasan publik dalam layananpajak kendaraan bermotor di Kantor Samsat Tanjungpinang. Metodeyang digunakan dalam penelitian ini adalah metode kuantitatif denganmemberikan kuesioner kepada 34 responden sebagai sampel. Kuesioner inisebagai instrumen pengumpulan data. Hasil menunjukkan bahwa kualitaspelayanan untuk kepuasan publik di layanan pajak kendaraan bermotordi Kantor Samsat Tanjungpinang dengan tingkat yang cukup puas, denganfrequensi hasil yaitu 18 dan persentase 52,9%.]]>
<![CDATA[PROBLEMATIKA KONTRAK BAKU DALAM AKAD MUDHARABAH DI LEMBAGA PERBANKAN SYARIAH ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.371-392
<![CDATA[The development of financing in Islamic banks illustrates that this productenjoyed by many people. Financing is one option the community to cooperatewith the banks, with a profit-sharing system. This paper aims to examine theproblematic raw deal in mudharabah in Islamic banking. These problems willhave an impact on the lives of customers, where customers will feel aggrievedover contract made unilaterally. At first these customers want to get capital fortheir business because of the content of the burdensome contracts, selection of customers simply leave or not so do the financing by banks. If the customeraccepts the contract of cooperation, we can be sure the customer is running witha full big responsibility. In addition, the ratio of part of the customer will beless commensurate with the contribution of cooperation that customers provide.]]>
<![CDATA[MEKANISME PENANGANAN PEMBIAYAAN MURABAHAH BERMASALAH Studi pada BMT Syari’ah Pare ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.393-416
<![CDATA[Problems of human life is always against the background of the increasinglydifficult economic conditions. They need help in the form of funds to accelerateits business, the BMT develop products namely Murabaha financing inaccordance with developments in the banking world and the profit improvementtarget of the public welfare. Through such financing , financing their sometimesappear problematic because there are several factors, including the inability of customers to pay on time or maturity payments and sometimes the result of aneffort that substandard and others. This research is qualitative descriptive dataanalysis using primary and secondary data sources with interview techniquesand documentation. Research shows that the causes of murabaha financingproblems: 1) Analysis of the lack of proper financing , 2) Lack or absence of honesty of customers, 3) the Customer does not actually taking in the operations,4) Business customer experience total bankruptcy, 5) Character from thecustomer itself. As for how to handle the problem of murabaha financingthat is by identifying the characters from the customer itself, approaching thecustomer later and provide solutions for businesses with examples of the BMThelp market the products of its customersMasalah kehidupan manusia selalu dilatarbelakangi kondisi ekonomi yangsemakin sulit. Mereka membutuhkan bantuan dalam bentuk dana untukmempercepat usahanya, BMT mengembangkan produk yaitu pembiayaanMurabahah sesuai dengan perkembangan dunia perbankan dan targetpeningkatan laba dari kesejahteraan masyarakat. Melalui pembiayaan tersebut, pembiayaan mereka terkadang muncul permasalah karena ada beberapa faktor, termasuk ketidakmampuan pelanggan untuk membayartepat waktu atau jatuh tempo pembayaran dan kadang-kadang hasil tidaklancar dan lain-lain. Penelitian ini mendeskripsikan data secara kualitatif dengan menggunakan sumber data primer dan sekunder dengan teknikwawancara dan dokumentasi. Penelitian menunjukkan bahwa penyebabmasalah pembiayaan murabahah: 1) Analisis kurangnya pendanaan yangtepat, 2) Kurangnya atau tidak adanya kejujuran pelanggan, 3) Nasabahtidak benar-benar mengelola dana dalam operasi, 4) pengalaman pelanggandalam kebangkrutan total, 5) Karakter dari pelang gan itu sendiri. Adapuncara untuk menangani masalah pembiayaan murabahah yaitu denganmengidentifikasi karakter dari pelang gan itu sendiri, melakukan pendekatandengan pelanggan dan memberikan solusi untuk berbisnis dengan contoh-contohbantuan pasar produk dari BMT kepada para pelanggan.]]>
<![CDATA[TASAWUF ENTERPRENEURSHIP: MEMBANGUN ETIKA KEWIRAUSAHAAN BERBASIS PROPHETIC INTELLIGENCE ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.417-432
<![CDATA[Sufism should not be implied to the activity oriented to activities away fromthe world. Sufism should be used as a spirit to ever y Muslim to accumulatewealth in the world. However, the world’s wealth is eventually used to struggleto collect charity for the hereafter. Prophetic Intelligence is the study of mysticismthat can be used to integrate the interests of the world and the hereafter. Thepractice of prophetic intelligence is referring to the example of the ProphetMohammad SAW. One side as the Prophet, He expands the task of forhereafter issues. In the other side as a trader, he exemplifies efforts to becomeentrepreneurs in the world. The example of the Prophet Muhammad is anexample of ethical entrepreneurship. Tasawuf tidak seharusnya diimplikasikan kepada aktivitas yang berorientasikepada kegiatan yang menjauhi dunia. Tasawuf harus digunakan sebagaispirit bagi setiap Muslim untuk mengumpulkan kekayaan di dunia. Namun, kekayaan dunia tersebut pada akhirnya digunakan untuk berjuang mengumpulkan amal akhirat. Prophetic Intelligence merupakansalah kajian tasawuf yang bisa digunakan untuk memadukan kepentingandunia dan akhirat. Praktek tasawuf prophetic intelligence adalah mengacu kepada teladan Nabi Muhamamd SAW. Satu sisi sebagai Rasulullahyang mengembang tugas akhirat. Sisi lain adalah sebagai pedagang yangmencontohkan usaha menjadi wirausahawan di dunia. Teladan NabiMuhammad SAW tersebut merupakan contoh etika kewirausahaan.]]>
<![CDATA[PEMBERDAYAAN EKONOMI BERBASIS MASJID (STUDI KRITIS PASAL 53, 54, DAN 55 PP. NOMOR 14 TAHUN 2014 TENTANG PELAKSANAKAAN UU NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT) ]]>
<![CDATA[ An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah ]]>
Publisher : <![CDATA[UIN Sayyid Ali Rahmatullah Tulungagung ]]>
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DOI: 10.21274/an.2017.3.2.210-229
<![CDATA[AbstractHistory records that, at the time of the Prophet Muhammad mosque plays an important role in the development of Islam. At that time the mosque not only as media ubuddiyah course, it is more vital role in education and empowerment of Muslims organized and set in the mosque. That is: education, propaganda, social and economic. Birth of law No. 23 of 2011 on the management of zakat provide an opportunity for the mosque to be the center of economic empowerment of the people. With a collector of Zakat Unit (UPZ) Amil Zakat Nasional (BAZNAS,) the mosque will become points zakat collection, donation and sedekahyang collected from the congregation of the mosque. Of the funds collected is used by the Collector Unit Manager Zakat (UPZ) or takmir mosque to empower and improve the welfare of the people.Keywords: Based Economic Empowerment Masjid, Zakat Management]]>
