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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 5 Documents
 1 
Search results for , issue "Vol. 7 No. 01 (2019): May" : 5 Documents clear
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.

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