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INDONESIA
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : 10.24952/masharif.v12i1.10884
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
FOCUS This journal focused on Islamic Economic and contemporary developments through the publication of articles by research. SCOPE Al-Masharif specializes in Islamic Economic studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. The Al-Masharif invites manuscripts in the areas of: Sharia Economic Islamic Banking Islamic Microfinance, Zakah, and Waqf Management of Islamic Banking Islamic Financing Islamic Accounting Islamic Finance Industry The Al-Masharif accepts articles in any related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, students, practitioners, and others interested in Islamic Economic research. The primary criterion for publication in Al-Masharif is the significance of the contribution an article makes to the literature and practice in Islamic Economic area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 101 Documents
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Measuring the Financial Performance of Islamic Commercial Banks Through the Islamicity Performance Index Approach Darwis Harahap
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.8827

Abstract

This study aims to measure the profitability of Islamic commercial banks through the Islamicity Performance Index (profit sharing ratio, zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio). This research is quantitative using secondary data. Determination of the sample using a purposive sampling technique, obtained a total sample of 7 Islamic Commercial Banks. The data analysis technique uses the help of the E-Views version 9 method as a calculating tool. The results of the t test show that partially there is an effect of the profit sharing ratio on the profitability of Islamic Commercial Banks, then there is no effect of the zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio on the profitability of Islamic Commercial Banks. The Financial Services Authority (OJK), continues to supervise the financial performance of Islamic banks in Indonesia so that the growth and progress of Islamic banks is able to increase profits while providing quality and accurate information and being able to align positions with conventional banking.
PERBANDINGAN PERIZINAN DALAM KELEMBAGAAN PERBANKAN SYARIAH DAN KONVENSIONAL Sry Lestari
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 4, No 1 (2016)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v4i1.765

Abstract

Since the appliance of UU no.7 1992 about Banking, the Dual Banking System is apply too. All institutions need to adjust their activites with the new paradigm. Central bank, bank of community credit (BPR) need procedure which set in banking constitution and procedure of licence from the start up, ownership, management until controlling is set by Indonesia Bank as central bank. However, the bank which run syariah pinciple will also controlled by Indonesia Bank accompanied by DSN and DPS.
PENGARUH PERTUMBUHAN EKONOMI, REALISASI PENGELUARANPENDIDIKAN, DAN REALISASI PENGELUARANKESEHATAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DALAM PANDANGAN ISLAM DI PROVINSI SUMATERA UTARA Zulaika Matondang
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 6, No 1 (2018)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v6i1.1131

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pertumbuhan ekonomi, realisasi pengeluaran pendidikan, realisasi pengeluaran kesehatan terhadap indeks pembangunan manusia di provinsi Sumatera Utara. Data yang diolah dalam penelitian ini adalah data sekunder yang diperoleh melalui data yang dipublikasi oleh Badan Pusat Statistik. Pertumbuhan ekonomi, realisasi pengeluaran pendidikan dan realisasi pengeluaran kesehatan berpengaruh sebesar 86,5 persen sedangkan sisanya sebesar 13,5 persen dipengaruhi oleh variabel lain diluar penelitian ini. Pertumbuhan ekonomi berpengaruh terhadap indeks pembangunan manusia dengan pembuktian hasil t hitung lebih besar nilainya daripada t tabel yaitu 4,793 2,119, Realisasi pengeluaran pendidikan berpengaruh terhadap indeks pembangunan manusia dengan pembuktian hasil t hitung lebih besar nilainya daripada t tabel yaitu 3,239 2,119 dan Realisasi pengeluaran kesehatan berpengaruh terhadap indeks pembangunan manusia dengan pembuktian hasil -t hitung lebih kecil nilainya daripada -t tabel yaitu -2,678 -2,119. Dan secara simultan pertumbuhan ekonomi, realisasi pengeluaran pendidikan dan realisasi pengeluaran kesehatan berpengaruh terhadap indeks pembangunan manusia di provinsi Sumatera Utara yang dibuktikan dari nilai F hitung lebih besar daripada F tabel yaitu 34,130 3,10. 
IMPLEMENTASI TEORI MICHAEL PORTER STRATEGIC DALAM MENINGKATKAN PENJUALAN DI KAWASAN WISATA KULINER DI KABUPATEN PATI Suparwi Suparwi; Bayu Tri Cahya
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 7, No 1 (2019)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v7i1.1625

Abstract

AbstractIn today's globalization era companies be demanded must be able to compete with competitors who certainly not only sourced from domestic but also have to compete with competitors from abroad. The increasingly tight competition is what makes the business people must have quality human resources so that it has a good production process so that the productivity of the company can be realized. Human resources are key in every organization whether in the realm of education, politics, social, more so the business environment. although not as spaciously ancient time for it’s role in doing business activities but the role of human resources is quite significant and sometimes can't replaced in certains domain. Therefore, human resources as should be properly managed to function so always be productive and generate more profit for the company. Trend of human resource management in the contemporary era provides a new paradigm using information technology, so it’s very helpful in managing human resources that exi AbstrakStrategi adalah seperangkat tujuan dan rencana tindakan yang spesifik, yang apabila dicapai akan memberikan keunggulan kompetitif. Strategi menjelaskan bagaimana suatu organisasi menyelaraskan kemampuannya dengan peluang yang ada dipasar untuk mencapai tujuannya. Dengan kata lain, strategi menjelaskan cara organisasi untuk bersaing dengan memanfaatkan peluang-peluang yang ada. Strategi Michael Porter sangat di butuhkan bagi organisasi dalam rangka memenangkan persaingan bisnis sekarang, karena mengingat banyaknya pendatang baru dengan segala kelebihannya. Tiga dimensi yang ditawarkan oleh Michael Porter dalam strategi keunggulan kompetetif dikenal dengan strategi generik porter adalah deferensiasi, low cost dan fokus. Rumah makan sego tewel yang berada dikawasan Desa Ngerang Kecamatan Tambakromo yang terkenal dengan wisata kuliner sego tewel Tambakromo mampu mengaplikasikan teori Michael Porter dengan sempurna. Sehingga konsumen datang dengan segala motivasi, kepribadian dan loyalitas yang di miliki.meningkatnya penjualan sego tewel di wilayah desa ngerang menjadi pemandangan yang menarik untuk disaksikan dan dirasakan masakan nasi tewelnya.
Determinan Pendapatan Rumah Tangga Muslim Febrida Khairani; Delima Sari Lubis; Rodame Monitorir Napitupulu
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 8, No 2 (2020)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v8i2.3358

Abstract

Abstract The background of the problem in this study is that in addition to being a wife in a family, women also play a role as housewives, meaning that women manage all household matters. Women who work precisely in the Environment I of Kayu Ombun Village to fulfill their daily needs, help their husbands ease their burden in earning a living due to the large number of family members, and to increase family income. This study aims to determine the effect of working women, education level, and family members on Muslim household income. Women working according to Sanderson K Stepen is a new feminist awareness that women can meet family income. The level of education according to Sudharjo is the education owned by a worker is the basic capital needed to carry out work. Family Members, according to Mantra, are all family members who are included in the workforce group. Home income according to Boserup Ester is the total income of all family members to meet shared needs. This research is a quantitative research. Data collection instruments used a questionnaire with a sample of 50 women. . The analytical tool used is the validity and reliability test, normality test, linearity test, classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing. Based on the research results, working women have no effect on family income, while the level of education and family members have a positive and significant effect on family income. Simultaneously testing (working) women working, education level, and family members have a significant effect on family income.  Abstrak Latar belakang masalah pada penelitian ini adalah dalam sebuah keluarga selain berperan sebagai istri, wanita juga berperan sebagai ibu rumah tangga, artinya wanitalah yang mengatur segala urusan rumah tangga.Wanita yang bekerja tepatnya di Lingkungan I Kelurahan Kayu Ombun untuk memenuhi kebutuhan hidup sehari - hari, membantu suami meringankan bebannya dalam mencari nafkah akibat banyaknya anggota keluarga, serta untuk menambah pendapatan keluarga. Penelitian ini bertujuan untuk mengetahui pengaruh wanita bekerja, tingkat pendidikan, dan anggota keluarga terhadap pendapatan rumah tangga muslim. Wanita bekerja menurut Sanderson K Stepen adalah suatu kesadaran feminis yang baru bahwa wanita dapat memenuhi pendapatan keluarga.Tingkat pendidikan menurut Sudharjo adalah pendidikan yang dimiliki seorang pekerja merupakan modal dasar yang dibutuhkan untuk melaksanakan pekerjaan.Anggota Keluarga menurut Mantra adalah seluruh jumlah anggota keluarga yang sudah termasuk dalam kelompok tenaga kerja.Pendapatan rumah menurut Boserup Ester adalah jumlah pendapatan keseluruhan dari seluruh anggota keluargauntuk memenuhi kebutuhan bersama. Penelitian ini merupakan penelitian kuantitatif.Instrumen pengumpulan data menggunakan angket dengan jumlah sampel 50 orang wanita. . Alat analisis yang digunakan adalah uji validitas dan reliabilitas, uji normalitas, uji linearitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi, dan uji hipotesis. Berdasarkan hasil penelitian wanita bekerja tidak berpengaruh terhadap pendapatan keluarga sedangkan tingkat pendidikan dan anggota keluarga berpengaruh positif dan signifikan terhadap pendapatan keluarga. Dilakukan pengujian secara bersamaan (simultan) wanita bekerja, tingkat pendidikan, dan anggota keluarga berpengaruh signifikan  terhadap pendapatan keluarga.  
Iwan Triyuwono's Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia Khairunnisa Please; Azhari Akmal Tarigan; Muhammad Yafiz
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5870

Abstract

Development Theory Sharia accounting in Indonesia contributes to still emergence of debate about accountancy true and good sharia used in Indonesia. Approach formulation accountancy sharia by deductive reasoning developed by Iwan Triyuwono start the formulation with method study draft sharia established by Allah SWT in Islam. Islam regulates creed or belief, law practice, and morality. Sharia with the third meaning of the rules of the Islamic religion can conclude from the use of Sharia at the beginning spread of Islam. Consequently, action arises practice accountancy with rule sharia which is not appropriate so that in PSAK as product thinking accountancy sharia not yet implementable. Suspected problem relate with accuracy and imprecision rule sharia in arranging practice accountancy conventional this is what I tried for overcome by thinkers accountancy sharia. So that emergence theory accountancy sharia with various types thought. Development this very good for progress accountancy sharia. For example with still applied Statement Standard Sharia Accounting (PSAK) is still oriented conventional Triyuwono. Ivan Trituwono popularizes the Shariah Enterprise theory concept for repairing the very concept of Entity Theory conventional This paper will discuss thinking Ivan Triyuwono about the concept of Sharia Enterprise Theory with method Interview straight away. 
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatra Nurhudawi, Nurhudawi; Aliman Syahuri Zein; Ali Hardana
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.9441

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.
IMPLEMENTASI AKUNTANSI DALAM KEHIDUPAN MENURUT PERSPEKTIF ISLAM Budi Gautama Siregar
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v3i1.1050

Abstract

Abstract Accounting in Islamic view is a method Accounting in Syariah's concept Islam which is default law basic and permanent, one that is concluded from Syariah's sources Islams and is used as order by an Accountants in its work, well in book keeping, analisis, measurement, explanation, and also explanation, and becomes footing in words an instance or scene. Accounting constitutes domain muamalah in Islamic study. Its mean is turned over to ability minds man to develop it. But since the importance of the problem this there for Allah SWT even give it place in al-Qur's innocent book ’ an, alBaqarah is sentence 282. This sentence as symbol of economic that have nature of accounting one that gets dianalogkan with double is entry , and figures balance or balance number. Accountings developmental thus Islamic, point level with another, sincerity and justice have in practice been actualized accounting. Kata Kunci : Akuntansi, Kehidupan, Islam
KONSUMSI DALAM EKONOMI ISLAM Azwar Hamid Nasution
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 5, No 2 (2017)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v5i2.1434

Abstract

Consumption is an individual process to fulfill human daily needs. In Islam, it is one of primer needs which is called as maslahat. Islamic Economy manage human in completing their needs, for example the object must be halal, the way to get the object must follow the syariah and the transaction must be completed with the commandments and requirements.
Urgensi Halal Tourism Makam Sunan Kudus Untuk Pertumbuhan Ekonomi Masyarakat Bayu Tri Cahya; Waluyo Waluyo; Widi Savitri Andriasari; Putri Rubiana
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 8, No 1 (2020)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v8i1.2586

Abstract

Abstrak, Kota Kudus adalah salah satu wilayah keagamaan, dengan dua makam antara sembilan Wali Sanga di Indonesia, makam Sunan Kudus dan makam Sunan Muria. Namun yang lebih fokus pada peneliti ini adalah makam Sunan Kudus yang sering dikunjungi oleh para peziarah dan terletak di kota. Tujuan dari ulasan artikel ini adalah untuk mengungkap peran wisata religi di tempat suci sunan dan dampaknya terhadap pertumbuhan ekonomi masyarakat sekitar. Penelitian ini menggunakan pendekatan fenomenologis, dalam konteks penelitian kualitatif. Dari hasil penelitian tersebut membuktikan bahwa keberadaan objek wisata religius memiliki pengaruh yang sangat besar dalam pengembangan bisnis untuk meningkatkan pertumbuhan ekonomi masyarakat dan meningkatkan pendapatan atau pendapatan jika pada hari-hari tertentu, serta dampak lainnya pada kehidupan masyarakat adalah terciptanya lapangan kerja. bagi penghuni di sekitar objek wisata dan tempat wisata outdoor baik untuk keluarga maupun orang lain.  Abstract, Kudus City is a religious area, with two tombs between nine WaliSanga in Indonesia, the tomb of Sunan Kudus and the tomb of SunanMuria. But what is more focused on this researcher is the tomb of Sunan Kudus which is often visited by pilgrims and is located in the city. The purpose of this review article is to reveal the role of religious tourism in the Sunan shrine and its impact on the economic growth of the surrounding community. This research uses a phenomenological approach, in the context of qualitative research. From the results of these studies prove that the existence of religious tourism objects has a very big influence in business development to increase community economic growth and increase income or income if on certain days, as well as other impacts on people's lives is the creation of employment opportunities. for residents around attractions and outdoor attractions both for families and others.  

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