Jurnal Ekonomi Syariah dan Pariwisata Halal

Pengaruh Pertumbuhan Laba dan Dana Syirkah Temporer terhadap Maqashid Syariah pada Bank Umum Syariah Periode 2021-2023

2024-12-30T00:07:29+07:00

The purpose of the study was to see the effect of profit growth and temporary syirkah funds with Maqasyid Syariah in 2021-2023. Maqasyid Syariah can be interpreted as ownership of a company that can be seen from the value of its shares. While Bank Umum Sariah can be interpreted as a bank that operates based on Sharia principles and all its operations are based on the Quran and Hadith and there is a halal guarantee in its transactions. The methods used are quantitative verification and descriptive. With a total sample of 24. The results of this study are the Probability Value of X1 (Profit Growth) > 0.5 with a Coefficient value of -0.0001, meaning that the variable X1 (Profit Growth) has no effect on Maqasyid Syariah. The Probability Value of X2 (Temporary Syirkah Funds) <0.5 with a Coefficient value of 1.02E-08 means that the variable X2 (Temporary Syirkah Funds) has an effect on Maqasyid Syariah. The F-statistic value <0.05, meaning that simultaneously or together, variables X1 and X2 have an effect on Maqasyid Syariah. The R-squared value is 0.879 or 87.9%, meaning that variables X1 and X2 are able to provide an influence of 87.9% on Maqasid Syariah. The rest is influenced by other factors.

Konsolidasi Dana Wakaf dan Haji Berdasarkan Bukti dan Hukum Syariah

2024-10-09T05:05:21+07:00

In an effort to utilize Hajj funds or financial resources, Muslim economists developed the concept of waqf which can be applied in India through an inclusive and collaborative investment model. They are focused on strengthening the size of non-profit waqf funds while integrating Hajj funds within the existing legal framework in Indonesia, which includes Islamic law and licensing regulations. The results of our current research show that there is no study that clearly discusses the integration of management and investment of Hajj money from the perspective of sharia decisions and assessments. This research uses a qualitative approach with normative legal methods. In accordance with sharia principles and applicable regulations, including Law Number 1386 of 2018 concerning Hajj Financial Management and Law Number 41 of 2004 concerning Waqf, there is an opportunity to combine waqf fund investments with Hajj money, while maintaining the essence of waqf, and considering benefits, risks, security and trust. Collaboration between the Hajj Financial Management Agency and professional waqf institutions registered with the Indonesian Waqf Board will be a strategic step in developing waqf assets, especially considering that investment capacity can be increased by up to 10% in Indonesia. The recommendation from this research is that BPKH and waqf institutions in India collaborate closely for the benefit of waqf and public funds, and actively provide accurate information to the public in order to reduce the spread of wrong news regarding the current status of Hajj funds.

Islamic Social Reporting Disclosure (ISRD) : Analisis Pengaruh Ukuran Perusahaan dan Usia Direksi terhadap Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Teknologi Periode 2019-2022

2025-03-25T14:39:13+07:00

This study aims to examine the influence of firm size and board of directors' age on ISRD. Islamic Social Reporting (ISR) is a social reporting standard applied to Sharia-compliant companies, including those with Sharia securities. ISRD is not only intended for stakeholders but, most importantly, for Allah SWT, customers, employees, and the environment, as a form of social responsibility. This study was conducted on technology companies listed in the Sharia Securities List (DES) for the 2019-2022 period, with a total population of 38 companies. The research sample was selected using purposive sampling, resulting in 19 companies that met the criteria. Given the five-year research period, the total number of observational samples used in this study is 120. Data analysis was performed using EVIEWS software for hypothesis testing and Moderated Regression Analysis (MRA). The results indicate that firm size does not affect ISRD, whereas the board of directors' age has a positive influence on ISRD. Additionally, profitability is proven to strengthen the impact of firm size and board of directors' age on ISRD.

Prosedur Transaksi di Pasar Modal (Sukuk) Perspektif Ekonomi Syariah

2025-03-25T14:59:02+07:00

The government and regulators play a crucial role in the development of the sukuk market. The government can provide support through favorable fiscal and monetary policies, as well as incentives for sukuk issuers. Meanwhile, regulators are responsible for establishing a clear and comprehensive regulatory framework and overseeing activities in the sukuk market. Despite its rapid growth, the sukuk market still faces several challenges, such as the lack of standardized sukuk products across different countries, low levels of Islamic financial literacy among the public, and commodity price fluctuations that may affect sukuk performance. However, the market holds significant growth potential, especially with the increasing awareness of the importance of sustainable and ethical investments. This study employs a systematic literature review approach to analyze and synthesize existing knowledge on transaction procedures in the capital market (sukuk) from an Islamic economic perspective. This method was chosen for its ability to provide a comprehensive overview of the research topic, identify gaps in the existing literature, and highlight future research directions. The findings of this study explain that sukuk represents a legal document reflecting participation in equity or debt ownership of a transferable asset, with either a long-term or permanent nature. Sukuk investment consists of certificates indicating ownership rights with values equivalent to shares. In the event of a dispute where consensus through deliberation cannot be reached, resolution may be sought through dispute resolution institutions such as the Religious Court or the National Sharia Arbitration Board of the Indonesian Ulema Council.

Analisis Swot: Strategi Pengembangan Hotel Syariah Bandar Lampung

2025-03-25T13:21:49+07:00

G Hotel Syariah is one of the 1-star hotels in Bandar Lampung. The hotel business is currently starting to revive after being inactive for the past 2 years due to Covid-19. Various strategies have been carried out by hotel management to increase visitors. However, competition from the emergence of new hotels is also a threat to their business which is suspected of experiencing a decline in business profits during the pandemic. G Hotel Syariah uses a Branding strategy in its management. This study aims to conduct the most appropriate analysis to develop G Hotel Syariah. The research method used is descriptive qualitative. By conducting interviews, documentation and questionnaires. The respondents in this study numbered 52. The analysis technique is SWOT analysis. The results obtained in the study were the IFAS value of 14.28 and the total EFAS value was 7.75, meaning that the best and most appropriate strategy to use is the S-O strategy or Strength and Opportunity. G Hotel Syariah must utilize its strengths and take advantage of opportunities to develop its hotel business.

Pengaruh Dana Syirkah Temporer dan Usia Dewan Direksi terhadap Profitabilitas Bank Syariah Indonesia, Bank Muamalah Indonesia, Bank Mega Syariah dan Bank BCA Syariah Periode 2021-2023

2025-03-25T13:27:29+07:00

Profitability is the final result and goal of a company's establishment. A company that has a high profitability value means that the company is successful in running its business operations. Many factors affect profitability, from Corporate Governance factors to Financial Factors. This research method is quantitative descriptive with the object of research being 4 large Islamic banks in Indonesia. The data analysis technique is panel data regression using eviews. The tests used are model selection tests, classical assumption tests and hypothesis tests. The results of this study are the coefficient value and negative t statistic and the probability value of 0.0045 <0.05 meaning that the age of the board of directors has a negative effect on the profitability of Islamic banks and the coefficient value is positive and the probability of 0.0007 <0.05 meaning that Temporary Syirkah Funds have a positive effect on Profitability. The probability value of f-statistics is 0.005 <0.05 meaning that simultaneously Temporary Syirkah funds and the age of the board of directors have an effect on profitability, the results of the R2 test show that both variables are able to give an effect of 72.4% on profitability. The limitations of the study are in the relatively few research objects, but it is considered capable of describing the actual conditions.

Pengaruh ROA dan ROE terhadap Return Saham pada Perusahaan Emiten Syariah di Bursa Efek Indonesia

2025-01-30T22:40:40+07:00

Islamic Issuers are Islamic companies that are members of the IDX. Islamic Issuers here consist of Banking, Insurance and Hotel companies. Stock returns are the rate of return or yield from shares invested by investors by issuers or companies. Signals indicate a relationship between profitability and stock returns. Profitability can be proxied by ROA and ROE. This study aims to determine the effect of ROA and ROE on stock returns. The research method uses quantitative associative. The population consists of 7 Islamic Issuers in the 2021-2023 launch year as research objects so that 21 samples are obtained. The analysis technique is multiple linear regression with panel data. The results of the study Prob Variable X2 or ROE obtained 0.0007 <0.05, so there is an effect of ROE on Stock Returns. The higher the ROE, the higher the Stock Return. Prob Variable X2 or ROE obtained 0.0007 <0.05, so there is an effect of ROE on Stock Returns. The higher the ROE, the higher the Stock Return.

Lembaga Keuangan Syariah dalam Berbagai Perspektif Literatur Hukum Kontrak Hybrid

2024-07-24T04:08:10+07:00

A hybrid contract is an agreement between two parties that includes two or more contracts at once, such as a hire-purchase contract, subsidy, wakalah, muzara'ah, qardh, sharf, mudharabah, syirkah, and others. Thus, all legal consequences and rights and obligations arising from these contracts are considered as an inseparable unit. This research design took the form of a literature review. The research results show that between 2020 and 2024, a number of studies have been carried out on hybrid contract law from various perspectives. This research includes hybrid contracts from the perspective of four schools of thought, the views of ulama, as well as a review of hadith and Maqashid Al-Syariah. In this context, there are scholars who support and oppose the existence of hybrid contracts. There is also a debate regarding the interpretation of hadith from a maqashid perspective, where hybrid contracts are considered as an attempt to achieve the validity of various thoughts. It is hoped that the hybrid contract can create holistic and multidimensional integration, and achieve the stated goals. According to fiqh, as long as the combination of contracts in a hybrid contract is not accompanied by elements of jahalah or gharar, and does not give rise to usury, then the contract can be considered valid according to Islamic law.

Peningkatan Kualitas Komoditas Kopi Organik dari Perkebunan dalam Perspektif Ekonomi Islam di Desa Srimenanti Lampung Barat

2024-10-10T04:41:22+07:00

This study aims to improve the quality of organic coffee commodities from Srimenanti Village, West Lampung, through an Islamic economic approach. West Lampung is known as one of the largest coffee-producing regions in Lampung Province, making this commodity a major pillar of the local economy. Within the framework of regional development and the strengthening of the community’s economy, this research highlights the importance of applying Islamic economic principles such as justice, mutual assistance, and sustainability in coffee plantation management. The methods used in this study include a participatory approach through the identification of farmer and farmer group characteristics, skill enhancement training, and value-added analysis of various coffee processing methods. The results show that the natural anaerobic processing method provides the highest added value compared to other methods. Additionally, the involvement of the Women Farmers Group (Kelompok Wanita Tani/KWT) plays a significant role in improving the production and marketing of locally branded coffee known as KOROLA (Kopi Hitam Lampung Barat). This study confirms that the implementation of organic farming systems, capacity building for farmers, and the strengthening of cooperative institutions can create a sustainable farming ecosystem aligned with sharia principles. By integrating Islamic values into coffee management, it is expected that a balance between economic profit and social welfare can be achieved.

Minat dan Penilaian Pembelian Produk Halal pada Masyarakat Lampung

2024-07-24T05:22:29+07:00

This research emphasizes the importance of identifying factors that influence the decision to purchase halal certified cosmetics, such as halal labels, halal awareness, price and special offers. From the research results, it can be concluded that Lampung community students as a whole understand halal products according to Islamic teachings, but the choice of approach to halal and haram products is closely related to their religious beliefs and the community itself. However, in general, students want to increase their knowledge about halal products and the importance of following religious teachings. Lampung people also check and read whether the food has a halal certificate from a trusted party.