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An-Nisbah: Jurnal Ekonomi Syariah
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : 24068276     EISSN : 25495712     DOI : https://doi.org/10.21274/an.v10i2
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
An-Nisbah: Jurnal Ekonomi Syariah is a scientific journal contains original works from lecturers, researchers, students and other concerned parties who have not been published or are not on the publication in the form of articles on the research and conceptual ideas on the subject of sharia economy. This journal publishes twice in a year.
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 4 No 1 (2017): An-Nisbah" : 8 Documents clear
PEMASARAN SYARIAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.25-50

Abstract

The rise of sharia finance industry that used “sharia branding” such as sharia banking, sharia mini market, sharia hotel, until sharia franchise resulted in conventional institutions are also diversifying sharia-compliant. Ideally this should be balanced by the application of such management is based on sharia like sharia marketing, but in reality many of them are not implementing it yet. Based on the above reasons, this research aims to understand the concept and implementation of sharia marketing at Micro Islamic Financial Institutions (Puskopsyah DIY) comprehensively. This study used a type of field research that is descriptive analytical. This study is also equipped with library research. Data collection techniques using triangulation method, while the data analysis techniques using taxonomic analysis with interactive model. The survey results revealed that implementation of sharia marketing concept in Puskopsyah DIY was good enough though not all aspects of running perfectly. For example, the facts on the ground show that not all product marketing process carried out by the prevailing fatwa supervised and issued by the Sharia Supervisory Board. Keywords: Sharia, Marketing, and Puskopsyah DIY.
ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.171-201

Abstract

ABSTRACT Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfillment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002's. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the field of economics, is the real form of modern capitalism although it is finally able to show its advantages from the socialists. The reality has been born new problems. Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit  atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme.
PENGARUH INFLASI, KURS DAN BI RATE TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA (PERIODE 2010-2016)
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.51-74

Abstract

Abstract: This research was motivated by increasingly Islamic fnancial industry in Indonesia, especially in Islamic mutual funds. Islamic mutual funds in Indonesia has signifcant growth in the capital market. One measured of the performance of an investment in the Fund Sharia views of the Net Asset Value (NAV) of a mutual fund. Fund performance is inseparable from a variety of factors both internal and external factors. In this study, researchers attributed the Net Asset Value (NAV) Islamic mutual funds in Indonesia with macro-economic Factor (infation, exchange rate and BI rate). Techniques used in This research is multiple linear regression is used to prove the hypothesis of the study. Data that has fulflled normality test and classical assumption processed by multiple. These results indicate (1) Partially occurred a signifcant positive effect between infation and Net Asset Value (NAV) Mutual funds sharia, (2) Partially Exchange positive and signifcant impact on the Net Asset Value (NAV) Mutual funds Sharia period 2010- 2016 (3) partially BI rate and no signifcant negative effect on the net asset value (NAV) Mutual funds Syariah period 2010-2016. Then through the F test can be in the know that simultaneously there is signifcant infuence between infation, exchange rates and the BI rate to the Net Asset Value (NAV) of mutual funds sharia in Indonesia.Keywords: Infation, exchange rate, the BI rate, the net asset value (NAV) of Islamic mutual funds
KONTRIBUSI INFLASI, SUKU BUNGA, KURS, PRODUK DOMESTIK BRUTO TERHADAP HARGA SAHAM KELOMPOK JAKARTA ISLAMIC INDEX DI INDONESIA PERIODE 2007-2015
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.75-104

Abstract

Abstract: This study aimed to explain infation, interest rate, exchange rate, and gross domestic product that affect stock price. The determination of sample using saturated sampling technique. This study is using sample from 30 companies listed on JII. Data analysis using multiple liner regression. The result of this study showed that independent variables infation, interest rate, exchange rates, gross domestic product signifcant simultaneously effect on the dependent variable stock price. Partially, Infation negative and does not give the signifcant effect toward the stock price. Interest Rate and Exchange Rate positive and does not give the signifcant effect toward the stock price. Gross Domestic Product gives the positive and signifcant effect toward the stock price.Keywords: infation, interest rates, exchange rates, gross domestic product, the stock price 
PENGARUH SEKTOR RIIL DAN KEUANGAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA TAHUN 2007-2014
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.106-128

Abstract

Abstract: The research objectives of this research are to examine signifcant infuence of real sector of manufacture industry, real sector of trade, hotel, and restaurant, syariah fnance of syariah bank and syariah fnance of payment bank of syariah community to the growth of economy in Indonesia whether partial or simultan. The rsearch was used quantitative approach which used associative research. The taking of sample used nonprobability sampling technique and purposive sampling tehnique. The data used are secunder data which are gotten by triwulan data of gross domestic bruto based on constant price and from statistic report of syariah bank in year 2007-2014. The data accumulation are documentation and document study. The research was used method of clasic assumptsion experiment analysis, the experiment of doubled linier regression, hypotheses experiment, and the experiment of determination coefsien. The result of the reaserch showed that partially (individually), the syariah fnance of syariah bank infuenced positively and signifcantly to the growth of economy in Indonesia and syariah fnance of syariah bank and syariah fnance of payment bank of syariah community infuenced positively and signifcantly to the growth of economy in Indonesia. Meanwhile, simultaneously (collective) between the fnancial of syariah bank and syariah fnance of payment bank of syariah community infuenced signifcantly to the growth of economy in Indonesia. For variable of real sector in manufacture industry and real sector of trade, hotel and restaurant statistically couldn’t be continue, because in data excemination showed that there was problem of Multikolinieritas. So, the researcher took an action to delete variable which by Multikolinieritas by the reason if that problem was solred by using PCA prosedure. There is only one factor which represented all of free independent variable, so when picturing the similarity of factor regretion could be represented of each free variable to dependent variable, because it could not be seen which variable having the positive connection and which variable having negative connection to dependent variable.Keywords: Real Sector, Syariah Finance, and Economy Growth
PENGARUH PEMAHAMAN PAJAK, KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN JASA KONSULTAN KONSTRUKSI DI KOTA TANJUNGPINANG
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.129-146

Abstract

Abstract: Taxes are compulsory contributions to the state owed by individuals or entities who are forced by law - undnag, by not getting the rewards directly and used for state purposes utuk for - the welfare of the people. This study aims to determine the effect of Understanding Taxes, Taxation Provisions and Transparency in Tax Compliance Against Taxpayer Construction Consulting Services Company in Tanjungpinang. This study uses primary data obtained from questionnaires. The approach used in this research is quantitative data, which is performed with SPSS pass to Understanding Tax, Tax Provisions and Transparency in Tax Compliance Against the taxpayer that can be seen from the questionnaire. Number of samples obtained 64 Construction Consulting Services Company in Tanjungpinang. While data collection techniques in this study were questionnaires and surveys using data analysis methods of scoring, validity, reliability test, classic assumption test, multiple linear regression, t test, F test, the coeffcient of determination. While analysis tools used SPSS 20 to test the classical assumption of normality test, multicollinearity, and test the hypothesis testing heteroskedasitisitas and test them multiple linear regression analysis, t-test, F, and the coeffcient of determination(R2). In general, the analysis indicates that the Understanding Taxes, Rules and Transparency in Taxation Taxation is very infuential on Taxpayer Compliance Consulting Services Construction Company in Tanjungpinang. SPSS can be seen from the test conducted. Most of the tests conducted eligible.Keywords: Understanding of Tax, Tax Provisions and Transparency in Taxation, Taxpayer Compliance Board
AKTIVITAS PRODUKSI KAPITALIS DALAM PERSPEKTIF EKONOMI ISLAM
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.147-170

Abstract

Abstrak: Kegiatan ekonomi mengandung tiga bagian, yaitu produksi, distribusi, dan konsumsi. Tulisan ini membahas yang pertama dalam perspektif Islam. Penulis berpendapat bahwa tidak ada gunanya apabila sejarah manusia tidak ada sistem ekonomi yang bisa berhasil mencapai kebahagiaan dan kesejahteraan mutlak untuk jenis manusia. Termasuk sistem ekonomi Islam. Meskipun demikian, penulis berpendapat bahwa Islam terdiri dari nilai dan norma yang dapat mengarah pada akhir itu jika mereka mepahami dan menerapkannya dengan benar dan tepat. Penulis tidak menemukan dalam Islam apa yang penulis temukan dalam sistem ekonomi konvensional dimana ada ruang untuk melakukan korupsi dan manipulasi. Bagi Islam, kegiatan ekonomi sejauh menyangkut produksi harus diarahkan untuk mencapai kebaikan dan kemakmuran bagi semua manusia, dan tidak memperkaya individu dan kelompok tertentu di antara individu.Kata kunci: Aktivitas Ekonomi, Produksi, Nilai Islami, Kesejahteraan
MENSYARIAHKAN AKUNTANSI KONVENSIONAL
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.202-219

Abstract

Abstract:  Structure of accounting theory describes the composition, the overall hierarchy of fnancial accounting concepts. Structure of accounting theory is infuenced by the economMic system, social ideology embraced by the community. The structure of the conventional accounting theory was born of American society by the capitalist economic system with a range of properties and social systems such as democracy, liberalism, secularism competition, scientifc and other characteristics that are different from the concept of Islamic theory that laid the foundation of Islam on the basis of moral and material aspects of life and build economic strength in ethical values    and moral and spiritual dimensions. Conventional accounting theory concepts that exist today can be used as a basis for adopting the syari’a accounting. The role of Muslim intellectuals in the Islamization of conventional accounting is pretty cut that does not comply with Islamic Shari’a and the need to add additional emphasis to the purpose of sharia (maqasid as-sharia). The Holy Qur’an says that truth is only from Allah (al haqqu min robbikum). If conventional accounting born of natural law and syari’a accounting inspired by the Qur’an, they are able to co-exist in the birth of the concept of human welfare and the whole of nature.  Accounting trends emerging lately proving similarity with conventional accounting direction that syari’a accounting methods made     possible the adoption and modifcation. Accounting with syari’a values    will be able to make a signifcant contribution to the advancement of the accounting world. Islam as rahmatan li al-alamiin should also be providing accounting concepts that are benefcial for the entire universe.Keyword: accounting, conventional, syariah

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