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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 10 Documents
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Search results for , issue "Vol 9 No 1 (2022): An-Nisbah" : 10 Documents clear
KHIYAR AL-RU’YAH ON ONLINE TRANSACTIONS; AN ANALYSIS CONTEMPORARY MUAMALAH MALIYAH Syaichoni, Ahmad; Setiawan, Didik
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.4405

Abstract

This research is backed by the phenomenon of online transactions conducted by the people of the modern era. Online transactions emerge due to the development of technology and information that can help human beings buy and sell transactions efficiently. However, online transactions pose an individual problem as fraud. Islam governs that every transaction should prioritize a mutual attitude so that no party is harmed. Islam guarantees that all forms of transactions must be free from anything that could harm either party. This article will discuss Islam's concept to protect the parties in the transaction, especially in online transactions. This research is a research library with a normative juridical approach. The data analysis used is content analysis and critic analysis. This research can conclude that al-ru'yah may be applied to online transactions as a form of collateral protection provided to the consumer. Khiyar al-ru'yah attempts to ensure that the consumer knows the goods are transacted so that no party is harmed.
PERCEPTION OF RIBA ACCORDING TO MTR-MASYARAKAT TANPA RIBA (A COMMUNITY WITHOUT USURY) Wigati, Sri
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.4837

Abstract

ABSTRAK Lahirnya komunitas Masyarakat Tanpa Riba (MTR) ini dilatarbelakangi adanya dua alasan utama yaitu: pertama, keprihatinan atas Indonesia, negeri yang penduduknya mayoritas muslim namun secara sistemik dan massif melegalkan riba melalui adanya bank konvensional. Kedua, gerakan ini dilatarbelakangi dengan adanya kesadaran atas dasar konsep pemikiran cemerlang (akidah Islam) untuk membangkitkan umat muslim Indonesia dari keterpurukan multidimensi, khususnya jebakan dan jeratan ribawi. Penelitianinimerupakanpenelitiankualitatif dan menggunakanpenelitianlapangan (field research).Pendekatan yang digunakanadalahfenomenologi.Dalampengamatanmelihatperubahancaraberfikirmasyarakatdalamkehidupan. Teknikpengumpulan data denganobservasipastisipatif, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa: .Tidak ada konsistensi terhadap sejarah munculnya MTR meskipun tidak sepakat terhadap bank, baik bank syariah maupun bank konvensional. Akan tetapi MTR juga tidak menunjukkan lembaga keuangan yang menurut MTR anti riba dan tetap memakai bank di Indonesia sebagai alat untuk sarana kegiatan MTR seperti bentuk transfer peserta dll.
USAHA MENGHASILKAN HASIL AUDIT YANG BERKUALITAS Ainin, Inatsa Qurrota; Filianti, Dian
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.4877

Abstract

Urgensi mengenai kegiatan audit dinilai tidak dapat dipisahkan di dalam kegiatan perusahaan, salah satunya adalah mengenai pengungkapan kepada pihak-pihak yang terlibat di dalam kegiatan perusahaan. Karenanya, harapan bagi sebuah perusahaan pada pelaksaan audit adalah bentuk evaluasi atas kegiatan perusahaan sebagai proses berkembang, penyampaian pertanggungjawaban, sekaligus penyampaian hasil kinerja yang baik. Ekspetasi klien, perusahaan, ataupun stakeholder pada hasil audit yang baik adalah salah satunya melalui berlangsungnya kode etik audit. Syarat utama pada pelaksanaan kegiatan audit adalah dengan terlaksanakannya prinsip-prinsip yang diterapkan di dalam kode etik auditor. Hal ini memunculkan anggapan bahwa penerapan prinsip-prinsip yang diterapkan di dalam kode etik kerja auditor dapat memberikan hasil eksternal audit yang berkualitas. Oleh sebab itu, peneliti menghubungkan pada 2 variabel yaitu kualitas hasil audit (y) dan prinsip-prinsip di dalam kode etik IAPI dan AAOIFI (xn) di dalam penelitian kuantitatif dengan perhitungan multiple regression, yang bersumber pada hasil kuesioner berdasarkan respon dari penerapan prinsip-prinsip yang ada di dalam kode etik auditor. Melalui penelitian ini, dihasilkan bahwa setiap prinsip di dalam kedua kode etik yang berbeda tidak sepenuhnya memberikan hasil audit yang berkualitas. Namun pada penerapan prinsip-prinsip tersebut secara simultan, akan menghasilkan hasil audit yang berkualitas pada berbagai manfaat yang diterima pada setiap penerapan masing-masing prinsip tersebut.
DETERMINANTS OF ISLAMIC BANKING ACCEPTANCE AS A SINGLE BANKING SYSTEM IN ACEH Mirzal, Husnul
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.4941

Abstract

Abstrak: Penelitian ini bertujuan untuk melihat faktor-faktor yang mempengaruhi penerimaan terhadap implementasi perbankan syariah sebagai sistem tunggal perbankan di Provinsi Aceh, Indonesia. Penelitian menggunakan data primer yang dikumpulkan dari 169 responden dengan metode penyebaran kuesioner. Data dianalisis menggunakan Partial Least Square Structural Equation Modelling (PLS-SEM). Hasil dari penelitian menunjukkan bahwa sikap konsumen, kesiapan untuk mentaati hukum Islam, Persepsi terhadap Manfaat Perbankan Syariah dan Persepsi terhadap Inovasi Perbankan Syariah merupakan faktor-faktor determinan yang mempengaruhi niat menggunakan bank syariah yang merupakan salah satu indikator penerimaan Perbankan Syariah sebagai sistem tunggal perbankan di Aceh. Sedangkan pengetahuan tentang Perbankan Syariah tidak memiliki pengaruh signifikan. Hasil dari penelitian ini diharapkan bermanfaat kepada pemerintah, stakeholder perbankan syariah dan regulator perbankan syariah dalam menyusun kebijakan perbankan syariah sebagai sistem tunggal perbankan di Aceh, Indonesia. Selanjutnya penelitian ini diharapkan bermanfaat dalam menambah literatur akademik bidang ekonomi dan keuangan Islam. Abstract: This study investigates the factors affecting Islamic banking acceptance as a single banking system in Aceh, Indonesia. It used primary data collected from 169 respondents using a self-administered structured questionnaire. Empirical data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The study results show that consumer attitude, readiness to comply with Islamic law, perceived benefit of Islamic Banking, and perceived innovativeness of Islamic Banking were critical determinants of intention to use Islamic Banking as the single banking system in Aceh, Indonesia. The least influential factor was knowledge of Islamic Banking. This study's results are expected to help the government, banking and financial stakeholders, and policymakers to plan appropriate policy in implementing Islamic Banking as a single banking system in Aceh, Indonesia. Furthermore, the study will contribute to existing academic literature, especially in Islamic Banking.
ANALISIS MANAJEMEN PENGELOLAAN UNIT PENGHIMPUN ZAKAT (UPZ) IAIN MADURA Rohmah, Nur Lia Nikmatur; Zainal, Mohammad; Nadir, Muhammad
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.5314

Abstract

Zakat merupakan salah satu ciri dari sistem perekonomian islam, harta yang dikeluarkan zakatnya akan menjadi berkah, bertambah dan berkembang, tumbuh, suci dan baik. Indonesia memiliki Badan Amil Zakat Nasional (BAZNAS) yang merupakan badan resmi dan satu-satunya dibentuk okeh pemerintah berdasarkan keptusan Presiden Republik Indonesia No. 8 Tahun 2001. BAZNAS membentuk satuan organisasi yang disebut dengan UPZ yaitu Unit Pengumpul Zakat yang berfungsi dalam membantu mengumpulkan zakat (UU No. 23 Tahun 2011 Pasal 1 angka 9). Di Pamekasan lebih tepatnya di IAIN Madura telah mempunyai organisasi yang mengelola dana ZIS dengan nama UPZ IAIN Madura. Dalam penelitian ini penyusun ingin mengetahui bagaimana manajemen pengelolaannya apakah sesuai dengan yang diharapkan atau dirasa tidak maksimal. Metode penelitian ini menggunakan jenis pendekatan kualitatif deskriptif dengan melakukam wawancara langsung kepada Ketua UPZ IAIN Madura yakni Elman Duro yang memperoleh kesimpulan bahwa pengelolaan dana dirasa kurang maksimal dikarenakan dana yang masuk dinilai sedikit untuk seukuran UPZ IAIN Madura.
IMPLEMENTASI AKAD MUDARABAH PADA LEMBAGA KEUANGAN MIKRO SYARI’AH DI KECAMATAN PURBALINGGA KABUPATEN PURBALINGGA DALAM PERSPEKTIF FIKIH Aprilia, Elsa Rizki; Sulistyowati, Sulistyowati
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.5346

Abstract

Abstrak: Implementasi Akad Mudarabah padammLembaga Keuangam Mikro Syari’ahmDimKecamatan Purbalngga Kabupaten Purbalingga dalam Perspektif Fikih. Pembiayaan modal perusahaan dengan rekening Mudarib bertujuan untuk meningkatkan pendapatan mereka yang tidak memiliki modal. Namun, koperasi syariah menyediakan pembiayaan bagi anggota untuk memiliki usaha produktif, dan anggota sering melihat koperasi syariah menyediakan pembiayaan komersial yang sama dengan nirlaba. Pembiayaan dengan nama produk keuangan mudharabah tidak sepenuhnya sesuai dengan ketentuan undang-undang. Metode pengumpulan penelitian ini merupakan penelitian deskriptif, yang mana diambil dari jurnal, buku, serta literatur lainnya yang mendukung tema dari hasil penelitian. Lokasi penelitian adalah KJKS TamzisssPurbalingga dan KSU/BMTmBuana NawamKartika Purbalingga. Pelaksanaan akad mudharabah di KJKS Tamzis Purbalingga dan KSU/BMT BuanamNawa Kartika Purbalinggamditujukan kepadamcalon investor yang sudah memilikimusaha, memperoleh kembali modalllselama masa akad, membagi keuntungan yang diproyeksikan semut pada saat penandatanganan akad, kerugian perdagangan, tanggung jawab dan memiliki keamanan finansial. Dalam perspektifmfikih calon mudarib yangmdisyaratkan telah memiliki usahamlebih tepat sebagai akadmmusyarakah dan bukan akad mudarabah. Pengembalian modal dengan jangka waktu lebih dari enam bulanmdiproyeksikan dalam jangkaaawaktu tertentu dengan metode sliding rate, penentuann besarnya bagimhasil diproyeksikan dalam jangka waktu tertentu sebelum usaha dimulai tidak sesuai dengan fikihmdan menyerupai riba yang dilarang Al Qur’anmSurah Al-Baqarah [2]: 278-279. Pertanggungan kerugian usaha dibebankan kepada mudarib dan jaminan sebagai keharusanmadanya dalammakad mudarabah tidakmsesuai denganaafikih. Kataakunci: akad, mudarabah, fikih, pembiayaannmikro, implementasi. Abstract: Implementation of Akad Mudarabah at the Shari'ah Micro Keuangam Institute in Purbalngga District of Purbalingga Regency in Fikih Perspective. Business capital financing with mud agreement aims to increase the income of people who do not have capital. But Sharia cooperatives actually provide financing to members who have productive businesses, and members feel that Sharia cooperatives often provide business financing such as conventional financial institutions. Financing with the name of mudarabah financial products is not fully in accordance with the provisions of the law. This research is a field study with a normative legal approach and a fiqh perspective. This method of research collection is descriptive research, which is taken from journals, books, and other literature that support the theme of the resultsmof the study. Themresearch locations are KJKS Tamzis Purbalingga and KSU/BMT Buana Nawa Kartika Purbalingga. The implementation of mudarabah agreements at KJKSmTamzis Purbalingga and KSU / BMT BuanamNawa KartikamPurbalingga is addressed to prospective investors who already have a business, regain capital during the contract period, divide the projected profits of ants at the time of signing the contract, trade losses. Responsibility and financial security. In the perspective of fikih the required young candidate has had a more appropriate business as a musyarakah agreement and not a mudarabah account. The return on capital with a period of more than six months is projected within a certain period of time by the sliding rate method, the determination of the amount of profit share projected within a certain period of time before the business begins is incompatible with fikih and resembles the riba prohibited by the Qur'annSurah Al-Baqarah [2]: 278-279. Business loss coverage is chargedd to mudarib and guarantee as a necessity in the mudarabah agreement is not in accordance with fikih. Keywords: akad, mudarabah, fikih, microfinance, implementation.
PERFORMANCE ANALYSIS OF WAQF INSTITUTION USING BALANCED SCORECARD ANALYSIS: CASE STUDY AT LAZNAS YATIM MANDIRI Febriandika, Nur Rizqi
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.5347

Abstract

This research aims to measure the performance of the waqf institution (LAZNAS Yatim Mandiri) using a balanced scorecard (BSC). This study uses quantitative and qualitative analysis or mixed-method by using a balanced scorecard (BSC). The Balanced Scorecard is used to measure performance from both a financial perspective and a non-financial perspective, which includes four main perspectives: (1) finance, (2) customers, (3) internal business processes, and (4) learning and growth. The study found that an overall BSC score of 85,6% shows that the performance of LAZNAS Yatim Mandiri is categorized as very good. From each perspective, customer perspective is the highest BSC score, followed by financial perspective and internal business while learning and growth perspective gain the lowest score. The BSC suggests a direction of priority to improve each strategic goal of perspective. Customer satisfaction becomes the first place, followed by waqf collection and distribution as the second priority. The next priority is employee satisfaction while keeping other strategic goals to be maintained. The findings of this study could help Islamic philanthropic institutions define their vision and strategy, as well as change their vision and strategy into specific activities, by implementing measures that are accurate and comprehensive, as well as providing information that is accurate and correct for managers to make business decisions.
THE EFFECT OF INVESTMENT KNOWLEDGE ON STUDENT'S INTEREST IN INVESTING SHARIA SHARE Erdkhadifa, Rendra; Kina, Amilis; Samsuri, Andriani
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.5367

Abstract

Investment can be interpreted as an activity to invest in both money and objects in an object with the aim of obtaining profits over a certain period. Investment decisions are a very important decision in investing, where in order to get a profit we have to deal with risk, therefore investors must evaluate the relationship between return and risk. This type of research is associative. The data used is primary data obtained through the dissemination of questionnaires to 264 student respondents of the Sharia Economic Law study program of the Faculty of Sharia and legal sciences UIN SATU Tulungagung. The sampling method used by researchers in each study program is proportionate stratified random sampling. The results show that the coefficient value of the variable parameters of investment knowledge is 1.61 which means that any increase in the value of knowledge or understanding of investment will increase one's interest. in investing. This means that there is a positive linear relationship between one's knowledge and one's interest in making investments. The higher the knowledge a person knows investing, the higher one's interest in investing. The result of measuring the goodness of the model is to use the value of the coefficient of determination R2 which shows a number of 48.6%. The value can be interpreted that the model is able to explain the actual condition of only 48.6% where the remaining 51.4% of a person's interest in investing is influenced by other variables outside the investment knowledge variable..
BERKAH DALAM PERILAKU KONSUMSI MASYARAKAT MUSLIM PERUMAHAN TULUNGAGUNG Nurohman, Dede
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.5484

Abstract

This study aims to reveal the interpretation of the Muslim housing community about the meaning of blessings in their lives and relate it to their consumption behavior, especially in determining the criteria for sellers that contain blessings. This study used a qualitative approach and data mining was carried out using interview, observation and FGD techniques. This study found that their interpretation of blessings was divided into three, namely; blessing as a transcendent value, blessing as a condition, and blessing as a means. In the context of consumption activities, their understanding of the seller's criteria states that the seller's blessing lies with three criteria, namely; sellers who are elderly and serve honestly and friendly, sellers who have the status of students, have the title hajj/hajah, and sellers are male. This finding is expected to provide consideration for the importance of the blessing factor in the formulation of the theory of consumption behavior in Islam.
PENGARUH SHARIA COMPLIANCE TERHADAP KINERJA KEUANGAN DENGAN MEDIASI KINERJA MAQASHID SYARIAH PADA PERBANKAN SYARIAH Desta, Sri Yulfa; Subagiyo, Rokhmat; Usdeldi, Usdeldi
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 1 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i1.5485

Abstract

This study aimed to prove that the mediation of the performance of sharia maqashid affects sharia compliance with financial performance. The method used was a regression analysis based on Structural Equation Modeling with panel data available in the annual reports published by Islamic commercial banks in Indonesia for the period 2014-2019. The results of the study proved that sharia compliance has a direct and significant negative influence on financial performance. However, sharia compliance does not have a significant effect on maqashid sharia performance. Furthermore, maqashid sharia performance has a negative and significant effect on financial performance, but does not mediate the influence of sharia compliance on financial performance at Islamic commercial banks in Indonesia. This research recommends that policymakers confirm regulations regarding the implementation and disclosure of sharia compliance and maqashid sharia performance indicators in the annual reports of Islamic Conventional Banks (ICBs). In addition, it is necessary to design an integrated Islamic banking performance measurement model that includes conventional financial performance indicators with maqashid sharia performance indicators. In practical implementation, ICBs should increase the implementation of sharia compliance and maqashid sharia performance indicators.

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