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INDONESIA
FALAH Jurnal Ekonomi Syariah
ISSN : 25023918     EISSN : 25027824     DOI : -
Core Subject : Economy,
FALAH: Jurnal Ekonomi Syariah is managed by Department of Islamic Economic, Faculty of Islamic Studies, University of Muhammadiyah Malang (p-ISSN 2502-3918, e-ISSN 2502-7824) This journal published two times a year (Pebruary and August) since 2016. The journal presents the results of research in the field of Islamic Economic, Islamic Banking, Islamic Management and so on.
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Articles 10 Documents
Search results for , issue " Vol 3, No 1 (2018)" : 10 Documents clear
Jual Beli Model ‘Inah di Lembaga Keuangan Syariah: Tinjauan Konsep, Hukum dan Implementasi Mulyawisdawati, Richa Angkita; Afif, Mufti
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.356 KB) | DOI: 10.22219/jes.v3i1.5835

Abstract

The sale and purchase of inah and tawarruq is a classic problem that is recognized or not continues to grow and be practiced by individuals and financial institutions to date. Based on the facts on the ground, this type of engineering of sale and purchase occurs in Islamic Financial Institutions (LKS), where Islamic Financial Institutions only serve and serve financial services for its customers who need funds. So much is found that most LKS activities lead to financing through murabahah scheme where the scheme of the contract is considered safe for the LKS because the level of risk is lower than other types of contract. This paper is intended to determine the nature of the concept and legal sale and purchase inah and tawarruq according to scholars fiqh classics and how the practices of these two transactions became an issue on financial transactions in LKS. By using descriptive qualitative method, literature approach and history, it is produced that the type of sale of Inah and Tawarruq is still debated by the jurists of fiqh jurisprudence and the tendency is forbidden because there is a rift of ribawi transaction in it. While in practice in LKS is still widely applied and growing especially in superior products (murabahah) as in financing business capital, credit card, home financing or home renovation or the like and gold-based financing.
Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Bank Syariah Sebelum dan Sesudah Kebijakan Tax Amnesty Johan, Tk. Umar; Muslikhati, Muslikhati
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.737 KB) | DOI: 10.22219/jes.v3i1.5831

Abstract

This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the receiver of Tax Amnesty funds in 2016. The selection of DPK as a research setting based on the existence of funds for bank is vital for business continuity, because without sufficient funds the bank will not be function properly. The determination of samples was decided by Ministry of Economic in Republic Indonesia No.600/KMK.03/2016, so the sample of this research compare within 3 banks, those are; Bank Muamalat Indonesia, Bank Negara Indonesia Syariah, and Bank Syariah Mandiri. The test equipment used Paired Sample T-Test assisted software SPSS 21. The result of Paired Sample T-Test founded that there was α  P value t equal to 0,000 or< 0,05, means a significant difference of DPK accumulation before and after Tax Amnesty policy in 2016. The average of DPK sharia bank before Tax Amnesty policy accumulated Rp 124,1 Trillion and increased Rp 132,9 Trillion after Tax Amnesty policy.
Persepsi Nasabah Terhadap Tingkat Kualitas Pelayanan Bank Syariah Cabang Malang Iffah, Lailatul
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.031 KB) | DOI: 10.22219/jes.v3i1.5836

Abstract

This study aims to determine the perceptions of customers on the level of service quality of Syariah Mandiri Bank Malang branch based on five dimensions of service quality. This research used quantitative method with research subjects on BSM savings customers who used mudharabah muthlaqah contract of Syariah Mandiri Bank Malang branch. The data used in this study is the primary data through questionnaires. Questionnaires were distributed to customers as much as 53 questionnaires and sampling techniques using Purposive Sampling method. The result of the research showed that customer perception of Syariah Mandiri Bank Malang branch is very satisfied under the perception of emphaty dimension as dimension which dominates customer’s perception toward service quality of the Bank.
Korelasi Antara Penerapan Akad Mudharabah dan Profitabilitas Pada Bank Syariah Mandiri Nuraini, Nuraini; Muttaqin, Azhar
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.07 KB) | DOI: 10.22219/jes.v3i1.5832

Abstract

This research aims to know the correlation between implementation of mudharabah and the profitability in the Bank Syari’ah Mandiri. Quantitative approach was used in this research with Bank Syari’ah Mandiri as the subject. The research based on mudharabah development in Bank Syariah Mandiri, and it was observed from the data of financial statements that have been published in 2012 to 2016. The method is collecting data from Bank Syariah Mandiri financial statements in 2012 to 2016 and observing the data. Independent variable in this research is mudharabah and its dependent variable is profitability. The statistical method of data analysis used is a simple regression. The result showed that mudharabah as independent variable has correlation with profitability as dependent variable. It could be seen from the significant value which is 0,023 <0,05. Based on the significant value of the coefficient table can be said that mudharabah has a correlation with profitability positively and significantly, which is 0.023 <0.05.
The Influence of Village Fund Towards Achievement of Society’s Welfare at Wukirsari Village, Yogyakarta Kurniawati, Septrida; Djayusman, Rayyan Ramdhani; Nugraha, Ahmad Lukman
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.432 KB) | DOI: 10.22219/jes.v3i1.5833

Abstract

This paper aims to investigate the management of village fund in Wukirsari village and second, to analyze the influence of village fund towards the achievement of welfare of society in this village based on Mashlahah concept. The method used mixed method with Concurrent Triangulation model by combining equally between qualitative and quantitative method. The collecting data uses interview and questionnaire. the conclusion are; first, the management of village fund is established on annually program of development, while the implementation is managed by a teamwork of village development consists of government and society. All of development activities are completely controlled by the Head of Village and the Monitoring team. Second, the analysis shown that village fund has a positive influence toward welfare. The result of t test that analyzed by simple regression analysis concluded the value of village fund coefficient is 10,739 and t table is 1,661. It shows that tarithmetic > ttable (10,739 > 1,661). Coefficient determination value shows the result of adjusted R Square is 0.538 means that village fund variable (X) has 53,8% significance influence towards Mashlahah of society.
Strategi Pemasaran Produk PRULink Syariah Assurance Account Pada PT. Prudental Life Assurance Cabang Kota Malang Ernawati, Ernawati; Rifa’i, Moch. Novi
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.292 KB) | DOI: 10.22219/jes.v3i1.5834

Abstract

This study aims to determine what marketing strategy implemented by PT. Prudential Life Assurance Malang City Branch in marketing PRUlink Syariah Assurance Account. Selection of PT. Prudential Life Assurance Malang Branch as a place of research is based on developments on the world of insurance, and PT. Prudential Life Assurance Malang Branch is one of the fastest growing insurance companies. This research uses descriptive research with qualitative approach, that is researcher analyze data based on information obtained from interview result, observation, and other source. While for data analysis using qualitative analysis. From the results of this study can be concluded that the marketing strategy implemented by PT. Prudential Life Assurance Malang Branch On PRUlink Syariah Product Assurance Account is using internal marketing strategy that is strategy conducted by company related to the company itself and external marketing strategy that is indirect influence where is outside of power or control of marketer.
Analisis Pengaruh Toko Ritel Modern Terhadap Pendapatan Pedagang Tradisional dalam Perspektif Ekonomi Islam Triyawan, Andi
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.472 KB) | DOI: 10.22219/jes.v3i1.5830

Abstract

The aim of this research isto find out the influence of retail modern existence through traditional retail seller income at Subdistrict Ngawi Regency Ngawi and discover its solution in islamic economic. And giving some sugestion for retial traditional seller to evolving their business. This research is quantitativefield research, by obtaining primary source from questioner which had devided to traditional retail seller in subdistric Ngawi. The result is showing that, Sig in Coefficient table are about 0,433>0,05 which tell that Ho is rejected, which mean is, there is some effect between the existence of modern retailwith traditional retail seller income in subdistrict Ngawi. And with T-Test also showed that Ho is rejectedwith t-count<t table (-0,031<2,093). Then, we can conclude regresion equation Y’ = 4,539 - 0,031X + e, which means, if the exixtence of modern retail is valued 0, then the income of traditional retail seller is valued 4,539. Because of regresion coefficient the existence of modern retail is about -0,031, then every additional one unit of modern retail will affect to decrease of traditional retail seller income about Rp 0,031.
Memaknai Peran Pondok Pesantren An-Nuqayah GulukGuluk dalam Pengentasan Kemiskinan di Pedesaan Isti’anah, Anis; Sutikno, Sutikno
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.093 KB) | DOI: 10.22219/jes.v3i1.5982

Abstract

Penelitian ini bertujuan untuk: 1) mengetahui konsep pemberdayaanpondok pesantren Annuqayah dalam pengentasan kemiskinan; 2)memaknai peran modal sosial yang dimiliki dalam pelaksanaankegiatan pemberdayaan pada pondok pesantren Annuqayah. Penelitianini menggunakan metode pedekatan kualitatif, dengan teknik analisisantara lain: Analisis Life History, Studi Kasus, dan penggunaan bahandokumentasi. Penelitian ini menemukan bahwa: Pertama, konseppemberdayaan yang dilakukan oleh pondok pesantren Annuqayahterdapat dua model. Model pertama pemberdayaan menggunakandakwah bil-hal. Dakwah bil-hal dalam pemberdayaan disini dilakukandengan membentuk kelompok binaan yang mempunyai masalah sosialdan ekonomi untuk diberikan modal usaha. Model yang keduapemberdayaan dilakukan dengan cara pemberian tabungan danpembiayaan tanpa jaminan dan tanpa bunga. Semua kegitan dalampemberdayaan yang dilakukan oleh Pondok Pesantren Annuqayahberpedoman pada konsep Al-Qur’an dan Hadits. Kedua, modal sosialyang dimiliki oleh pondok pesantren Annuqayah dalam kegiatanpemberdayaan adalah budaya dan tradisi di masyarakat sekitarpesantren yang beriringan dengan agama sehingga menghasilkansebuah norma agama dan norma kesopanan, kepercayaan yangdiberikan antara para pengasuh pondok pesantren dan juga mitrapondok pesantren. Penerapan nilai-nilai seperti kejujuran yangdiajarkan oleh pesantren terus melekat pada masyarakat dalam prosespemberdayaan. Konsep kemitraan dengan sistem jaringan yang berupaselalu menjaga tali silaturrahim antara alumni, pesantren danmasyarakat, serta repirositas yang berupa saling membantu antarpesantren dan masyarakat memperlancar terlaksananya pemberdayaan.Semua unsur modal sosial tersebut mempunyai pengaruh yang cukuppenting dalam kegiatan pemberdayaan masyarakat di sekitar pesantrenAnnuqayah.
Promosi Makanan Halal di Kota Taipei, Taiwan Rifa’i, Mochamad Novi
FALAH: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.42 KB) | DOI: 10.22219/jes.v3i1.6515

Abstract

Tulisan ini bertujuan untuk mengetahui penanganan tentang promosi makalan halal di Kota Teipei. Pembahasan tentang makanan halal merupakan bagian penting dari pembahasan kesehatan. Kehalalan makanan dan minuman yang dikonsumsi oleh manusia menjadi salah satu perintah syari’at yang wajib diikuti oleh setiap manusia sebagaimana firman Allah dalam al-Qur’an. Guna menjacapai tujuan penelitian, digunakan metode kualitatif-deskriptif dengan analisis model Spradley, yaitu: setelah menentukan standart makanan dan minuman halal, kemudian dilanjutkan menginventarisir tempat makan halal di Kota Teipei dan melihat konsep makanan halal di lokasi dan kemudian menggali informasi promosi makalan halal di Kota Teipei. Metode pengumpulan data yang digunakan adalah metode pengumpulan data beragam, meliputi: metode observasi, dokumentasi dan wawancara. Halal food merupakan nilai dan norma yang terdapat dalam Hukum Islam terutama yang sangat erat hubungannya dengan perlindungan konsumen, Labelisasi halal sendiri di Kota Taipei Taiwan di keluarkan oleh Taiwan Halal Integrity Development Association (THIDA), Taipei Grand Mosque, CMA dan perorangan muslim. Oleh karena itulah maka diperlukan kajian pemasaran makanan halal di Kota Taipei Taiwan yang implikasinya tidak hanya memudahkan warga Muslim mendapatkan konsumsi halal, namun juga peluang untuk membuka usaha makanan halal yang baru. Sehingga, tujuan dan fokus penelitian ini adalah untuk melihat potensi dan konsep makanan halal serta model promosinya di Kota Taipei Taiwan.
Corporate Governance dan Tax Avoidance: Analisis Pengarunya Pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia Auddina, Eka Mya
Falah: Jurnal Ekonomi Syariah Vol 3, No 1 (2018)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v3i1.8774

Abstract

The purpose of this research is to analyze the influence of corporate governance towards tax avoidance. The method of research is descriptive quantitative. The type of data in this study using secondary data sourced from the company's annual report which is accessible through www.idx.co.id.The population in this research is the mining company listed on the Indonesia stock exchange totaling 41 companies with some specific criteria so as to generate a sample of research a number of 10 companies. The data analysis techniques used to influence corporate governance against tax avoidance is the data panel.Variables used in measuring corporate governance is the composition of the Board of Commissioners are independent, the composition of the audit committee, and the managerial ownership. The results of this study is that the Board of Commissioners of the independent variables are declared to tax avoidance. Furthermore, the audit Committee stated variable effect on tax avoidance. Managerial ownership variables are declared to have no effect against tax avoidance. While Ssimultaneously, corporate governance is declared to tax avoidance. Based on research results, there are still some companies that they do tax avoidance by using measurements of the current etr.Then the management of the company is expected to pay more attention to any action or decision taken with regard to corporate taxes. While the Government is expected to be more rigorous in supervising the company in order for the payment of taxes in accordance with the tax burden thus spared from losses arising from the payment of taxes is not optimal.

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