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INDONESIA
Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071935     EISSN : 25021508     DOI : -
Core Subject : Economy,
Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol. 3 No. 5 (2016): Mei-2016" : 6 Documents clear
Pengaruh Belanja Daerah Terhadap Indeks Pembangunan Manusia Di Provinsi Papua Periode 2011 Hingga 2013 Dalam Perspektif Ekonomi Islam Firly Dwitya Kamilia; Tika Widiastuti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.625 KB) | DOI: 10.20473/vol3iss20165pp359-374

Abstract

The aim of this study was to determine the effect of education spending and healthspending on the Human Development Index (HDI) in Papua Province period 2011-2013. Themethod used is quantitative method with panel data regression techniques. The data used issecondary data by collecting data annual financial statements Papua Province in theperiod 2011-2013 which includes education and health spending data across district in theprovince of Papua.Panel data regression conducted showed that spending on education (X1) positive andsignificant impact on the human development index in province of Papua and healthspending (X2) has no effect on the human development index in Papua as well as spendingon education and helath spending simultaneously affect the human development index inPapua Province 2011-2013.
Pengakuan, Pengukuran, Penyajian, Dan Pengungkapan Aset Kelolaan Pada Lembaga Amil Zakat Ghufraanaka Ghufraanaka; Dina Fitrisia Septiarini
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.79 KB) | DOI: 10.20473/vol3iss20165pp375-390

Abstract

The purpose of this research is to assess the implementation of accounting aspects such as recognition, measurement, presentation and revelation of zakat transactions within LAZISMU in regards to PSAK 109 concerning zakat accounting. This research employs a qualitative descriptive approach with case study methodology. The technique of analysis used within this research is the domain analysis technique. The research determines two domains in relation to zakat accounting, which are acquisition, management and distribution of zakat, infaq and shadaqah. Results suggest that in the aspect of recognition and measurement, LAZISMU demonstrated compliance to the PSAK 109 during the acquisition of zakat, infaq and shadaqah, however LAZISMU failed to show compliance in regard to the aspects of revelation and presentation during the acquisition process. In conclusion, LAZISMU are not compliant to the general guide of zakat accounting, mostly due to lack of able personnel in LAZISMU.
Kesejahteraan Dalam Perspektif Islam Pada Karyawan Bank Syariah Ziauddin Sardar; Muhammad Nafik H.R
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.819 KB) | DOI: 10.20473/vol3iss20165pp391-401

Abstract

Muslims required to work through legal means, but as human beings sometimes lust to dominate oneself so a man would prefer to work in a place that is run in activities contrary to the rules of Islam simply because the payment is obtained at the site is greater. The purpose of this research was to determine how the financial and non-financial welfare of employees and the Islamic banks to determine the reasons employees relocate to Islamic banks. For the informants who have the motivation to move because of a reason to avoid usury laws, could be said to be better in terms of non-financial welfare. For the informant who aim to move into Islamic banks due to other reasons, in terms of the welfare of both financial and nonfinancial could be said to be prosperous just not better than the employees who move for some reason wants to avoid usury.
Pengaruh Pembiayaan Sektor Ekonomi Primer, SEKTOR Ekonomi Sekunder, Dan Sektor Ekonomi Tersier Terhadap Non Performing Financing (NPF) Pada Perbankan Syariah Di Indonesia Periode 2010-2015 (Maret) Imro Atul Mufidah; Fatin Fadhilah Hasib
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.241 KB) | DOI: 10.20473/vol3iss20165pp402-417

Abstract

The purpose of this study is to find out the influence of financing primary sector, secondary sector, and tertiary sector toward Non Performing Financing (NPF) of Islamic Banking In Indonesia. Quantitative approach applied in this study as a research method. Furthermore, a technique of data analysis used is multiple linier regression to analyse the impact of independent variable toward dependent variable. The independent variable are financing primary sector, secondary sector, and tertiary sector. Meanwhile, NPF is the dependent variable. The result of the study shows that financing partially in primary sector influenced NPF significantly. Whereas, partially secondary sector and tertiary sector did not influence significantly to NPF. The result of simultance test indicated that the growth of financing primary sector, secondary sector, and tertiary sector influenced significantly to NPF of islamic banking.
Tinjauan Implementasi Fatwa DSN NO.25/DSN-MUI/III/2002 Pada Pelaksanaan Penjualan Barang Gadai Yang Tidak Ditebus Di Bank JATIM Syariah Khurin Fijria Nuzula; Irham Zaki
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.657 KB) | DOI: 10.20473/vol3iss20165pp418-429

Abstract

The purpose of this research is to assess the compliance of the selling procedures for unredeemed pawn goods (Marhun) in accordance to the National Sharia Council’s Fatwa No:25/DSN-MUI/III/2002 in Bank Jatim Syariah. The selling of unredeemed pawn goods (marhun) is analyzed from 4 aspects : (1) Maturity, (2) the execution of sale, (3) the result of the sale and (4) the excess or deficit from the result of the sale. This research adopts a qualitative approach with a case study methodology. The result of this research suggests that there is incompliance to the National Sharia Council’s Fatwa No:25/DSN-MUI/III/2002 in the act of selling unredeemed pawn goods (marhun) by Bank Jatim Syariah, however this incompliance does not indicate any breach to the sharia rulings on sales and purchase.
Penerapan Tata Kelola Syariah Lembaga Keuangan Islam (Studi Kasus Pada PT. BPRS Jabal Nur Surabaya) Fachruddin ‘Aabid; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 5 (2016): Mei-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.564 KB) | DOI: 10.20473/vol3iss20165pp346-358

Abstract

This research aims to analyze the implementation process of good sharia governance (GSG) in order to ensure sharia compliance. Sharia governance is a qualitative disclosure that includes arrangements, systems, and control to ensure sharia compliance. The method using descriptive qualitative approach with case study strategy at PT. Bank Pembiayaan Rakyat Syariah (BPRS) Jabal Nur Surabaya. Data collected by in depth interview and documentation. Validation techniques using source and technic triangulation. Analysis techniques using Miles and Huberman’s.Result of this research is based on seven patterns from the sharia governance process which represents the instrumental function of the sharia supervisory board as part of the internal governance structure of corporate governance in Islamic Financial Institutions. Based on the analysis that has been conducted by researchers, PT. Bank Pembiayaan Rakyat Syariah Jabal Nur has been quite obedient in fulfillment guarantee of sharia compliance based on the implementation process of good sharia governance.

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