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At-Tawazun, Jurnal Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Sangatta Kutai Timur
ISSN : 23548436     EISSN : 30258421     DOI : https://doi.org/10.55799/tawazun.v12i01.495
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
Ekonomi Syariah, Perbankan dan Keuangan Syariah, Akuntansi Syariah, Pemikiran Ekonomi Islam, Manajemen Sumber Daya Manusia Syariah, Filantropi Islam (Zakat, Infaq, Shodaqoh dan Wakaf), Etika Bisnis dan Kewirausahaan Syariah, Pemasaran Syariah, Topik lain yang berkaitan dengan ekonomi Islam.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 56 Documents
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ANALISIS PENERAPAN DEBT FINANCING PEMBIAYAAN MURABAHAH PADA BANK SYARIAH DI INDONESIA Eko Nursalim
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 01 (2019): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i01.20

Abstract

Accounting guidelines for Islamic banking in Indonesia, refer to Statement of Financial Accounting Standard Number 59 concerning accounting for Islamic banking. Furthermore, this guideline is explained by the existence of 2003 Islamic Banking Accounting Guidelines issued by Bank Indonesia. This guide contains all matters relating to Islamic banking accounting. One of them is the accounting guide of Islamic banking products. As the Islamic financing trend in Islamic banking is still dominated by debt financing with murabahah products. Looking at the projected future debt financing trend, namely that most of Indonesia's population is consumptive as the most urgent need is housing. So customers who will file murabahah financing should already know the terms and procedures for submission.
PEMBANGUNAN HUKUM DENGAN PENDEKATAN SOSIO-LEGAL Hartono Hartono
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 01 (2019): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i01.21

Abstract

True law is not born from empty and empty space, people as legal users participate in coloring the law itself. The socio-legal approach puts forward two aspects; First the ability to analyze each product of textual study legislation, the articles in the legislation and policy can be analyzed critically and explained the meaning and implications for legal subjects (including marginalized groups). Secondly, the ability to interact with other legal sciences is also the development of global law today. The use of the socio-legal approach is actually intended to gain a new understanding that the law is not monoistic but the law can be seen also interdisciplinary, some experts also see that the law has many faces, in line with the interdisciplinary study, in fact legal pluralism is true, this can be seen from the paradigm that he built namely legal pluralism is associated with the "law that moves" in the realm of globalization. Therefore it becomes very important to see globalization in the context of history and law can be present there. Therefore the logical consequences of the science of law from a scientific product are open for critical review, either to deny or strengthen it, science will develop rapidly when there is a dialogue and deny each other in the sense of not mutually denying but mutually justifying and advancing, this offer in fact what I want to convey above is the tendency of mainstrim law with the positivism paradigm by offering a socio-legal approach.
PENGARUH SISTEM INFORMASI MANAJEMEN BERBASIS KOMPUTER TERHADAP PENGAMBILAN KEPUTUSAN PERUSAHAAN Jamila Iskandar
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 01 (2019): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i01.22

Abstract

Management information sistem is a set of procedures / tools mutually supporting in generating information to support decision making and control in organizations. Computer-based management information sistem can be utilized to achieve the six goals of business models, improved relationship, improving decision-making, competitive advantage, and business contimuity. Business are confronted with complex problems, so the management information sistem was depeloped to support decision making in the company. Management information sistem to support decision-making in the company consists of support for the three decision-making process, there are intelligence, desingn and selection.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK UMUM SYARIAH Musdalifah Musdalifah
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 01 (2019): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i01.23

Abstract

GCG (Good Corporate Governance) is an important thing in company. The company who already proved this systems will tend to have a good governance as well. The data used in this research is secondary data which are the financial statements of the islamic common bank In Indonesia periods 2011-2016. The data sources in this research were obtained through annual reports. The population used in this research took five samples of islamic banks in indonesia with the sampling technique by purposive sampling. This research using simple linear regression method. Based on the results of hypothesis testing shows that good corporate governance variable to profitability variable has positive effect and the results of the analysis described that GCG has effect significantly to profitability with thitung = 2,567 (t hitung > t tabel). The meaning is GCG is very influence to ROE.
PENENTUAN NILAI ASET PERUSAHAAN PENERBIT EFEK SYARIAH Totok Adhi Prasetyo
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 01 (2019): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i01.24

Abstract

The purpose of this study is to determine whether the capital structure, dividend policy, investment decisions and profitability as a determinant of the value of the issuer of Islamic securities companies. The value of the firm is proxyed by Price Book Value Ratio (PBV), the capital structure is proxied by Debt to Equity Ratio (DER), dividend policy is proxied by Dividend Payout Ratio (DPR), investment decision projected by Earning per Share (EPS), and Profitability proxied by Return on Assets (ROA) and Return on Equity (ROE). The population of this study are companies whose securities are listed in the List of Sharia Securities Year 2011-2013 as many as 365 companies. The sample of research is 56 companies with purposive sampling method. This type of research is descriptive quantitative. Data analysis used multiple linear regression analysis with SPSS 16 program. The result showed that DER, DPR, ROA did not have influence to firm value, ROE had significant positive effect to company, while EPS had significant negative effect to company value with significance level 0.000 ≤ 0.05.
KONSEP PRODUK TABUNGAN PADA BANK SYARIAH (Produk Tabungan Wadi’ah dan Mudharabah) Eko Nursalim
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 02 (2019): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i02.25

Abstract

Islamic Bank fund collection products include savings, demand deposits and time deposits. In its operations, Islamic Bank has several fund products and services. One of the existing fund products in Syariah Bank is savings. Savings in Islamic Banks there are two contracts namely Mudharabah contract and wadi'ah. Al-wadi'ah is a deposit or deposit in a Islamic bank. The principle of al-wadi'ah is a pure deposit from one party to another party, both individual and legal entity that must be maintained and returned at any time if the cravicant wants. In the wadi'ah contract there is no profit sharing, so only the bonus given by the bank to its customers. Saving with Mudharabah contract is a type of savings that uses a mudharabah contract withdrawal may be made in accordance with the agreement.
DISKURSUS PENERAPAN SYARIAT ISLAM DI INDONESIA: Perspektif Filosofis, Yuridis dan Syar’i Hartono Hartono
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 02 (2019): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i02.26

Abstract

Islam syari’ah, fiqh and islamic law have always been an interesting academic discussion, something more like that. In this text on the islamic syariate is the most analyzed. More over the matter has come to light around us. The presence of several civil society organization who want to establish and implement the islamic faith on earth in Indonesia is a real fact. Dialectics, debate and dialogue on Islamic shari'ah and its application in Indonesia become an unrelenting topic to be discussed and studied, a democratic environment that gives freedom and openness to competition for various ideas to provide the widest possible space for all of them, the birth of name control on Fundamental Islam, Liberal Islam, Moderate Islam, Actual Islam, Transformative Islam, Progressive Islam, Inclusive Islam and Accommodative Islam, all of that is an expression in seeing contemporary Islam, which is considered to be able to represent and interpret existing Islam.
OBLIGASI DAN SUKUK DALAM PERSPEKTIF KEUANGAN ISLAM Abdul Jalil
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 02 (2019): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i02.27

Abstract

In Islam, investment is a muamalah activity that is highly recommended, because investing in possessed assets becomes productive and also brings benefits to others. Investment by definition is investing or placing assets, both in the form of assets and funds in something that is expected to provide income or will increase in value in the future. While financial investment according to sharia can be related to trading activities. This paper will examine the investment instruments for Islamic bonds (sukuk) by looking at the contracts used and then comparing them to conventional bonds. Sukuk are in principle similar to bonds, with principal differences including the use of the concept of rewards and profit sharing as a substitute for interest, the existence of a supporting transaction in the form of assets that are the basis of the issuance, and the existence of a contract or agreement between the parties compiled based on sharia principles.
MEKANISMEN PASAR MODAL SYARIAH Totok Adhi Prasetyo
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 02 (2019): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i02.28

Abstract

A country's economic development cannot be separated from the capital market. The capital market functions as a means to mobilize public funds and to seek ownership of a company's shares by selling it. The Islamic capital market functions as an investment medium for Muslims in the capital market in line with Islamic principles. Some criteria for sharia capital market formation are to form a fair price, the existence of perfect information, free from usury, gharar, gambling and other transactions that conflict with sharia rules. Shares traded on the Islamic capital market must come from issuers that meet the criteria for sharia and bonds issued must use mudarabah, musyarakah, ijarah, istisna 'and salam. In this paper, the author will discuss the Islamic capital market and matters related to it. Matters raised in this discussion include the understanding of the Islamic capital market, its history, its functions, its laws, the actors involved in it, the types of capital markets, its instruments, how the Jakarta Islamic Index operates, how the mechanism of sharia capital markets operates, how determine stock prices, the characteristics of the capital market, how the Islamic fist against speculation, the constraints of developing the Islamic capital market and how the development strategy.
IMPLEMENTASI HUKUM ISLAM DALAM PRAKTIK EKONOMI ISLAM DI INDONESIA Ulfa Jamilatul Farida
At-Tawazun, Jurnal Ekonomi Syariah Vol. 7 No. 02 (2019): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v7i02.29

Abstract

Islamic economic developments in the country, covering an academic study in universities or in practice operasioanl as happened in the Islamic economic institutions such as Islamic Banking, Takaful, Islamic Capital Market, and so on. The development is expected to further broaden to include aspects and a very broad scope, such as economic policy, local economics, macroeconomic (fiscal policy, public finance, strategy to overcome poverty and unemployment, inflation, monetary policy), and other economic issues, such as wage and labor and others. In the development of economic institutions in order to compete and in accordance with the needs of modern business society, necessary to create innovative products to remain in compliance with Shariah principles in its operations. The development also has implications for many Indonesian people who move in an Islamic economy, it is very possible legal disputes in the field of Islamic economics. Therefore, it takes the application of Islamic law in the practice of Islamic economics in Indonesia.Walaupun seem a bit slow when compared to the rise of Islamic economic institutions in Indonesia, but the presence of Islamic Economics Law Compilation (KHES) in Indonesia in late 2008 and should be appreciated by good. KHES least is a new breakthrough in the economic aspects of Islamic legal thought in Indonesia. Application of Islamic law in the practice of Islam in other Indonesian economy is the implementation of DSN MUI fatwas that ensures products and operations of Islamic economic institutions in Indonesia are in accordance with Islamic principles.

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