{"title":"PERAN RELIGIUSITAS DALAM PENGELOLAAN KANTOR AKUNTAN PUBLIK PADA MASA PANDEMI COVID-19","authors":"Erfan Muhammad, Atik Abidah","doi":"10.37366/jespb.v7i01.309","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.309","url":null,"abstract":"The emergence of covid-19 as a non-natural disaster has an impact on the management of the Public Accounting Firm. There are problems in managing a Public Accounting Firm during the pandemic, including; limitations in carrying out audit procedures, the labor load remains high, and revenue declines because many companies are making losses. Religiosity can play a role in this problem, where with religiosity you can see things not only from the material side, but also look at life more broadly. This research was conducted using unstructured interviews with the head of a public accounting firm who are considered to have high religiosity. The results of the study indicate that religiosity has a role in the management of Public Accounting Firms during the pandemic, both in managing employees and in audit quality.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121986289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"NILAI KEISLAMAN DAN KEARIFAN LOKAL DALAM PENGEMBANGAN PARIWISATA HALAL PASCA COVID 19 DI KOTA MALANG","authors":"Budiyono Santoso, Muhammad Djakfar","doi":"10.37366/jespb.v7i01.321","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.321","url":null,"abstract":"Cultural and religious values have great potential in the development of halal tourism. Religious values and local wisdom can play a role both in destination development and in tourist services. The city of Malang as one of the pilots of the halal tourism city project, can take advantage of Islamic values and local wisdom that exists in the community to develop halal tourism. This article seeks to explore Islamic values and local wisdom of the people of Malang City and their implementation in the development of halal tourism. This study proposes prophetic traits (shiddiq, amanah, tabligh, fathonah) as Islamic values to be used in the development of halal tourism in Malang City. Meanwhile, diversity, progressiveness and egalitarianism are values of local wisdom that support the development of Halal tourism in Malang City. The prophetic nature in the development of halal tourism in Malang is implemented, one of which is the commitment to meet the standard of the halal assurance system, Clean, Health, Safety, and Environmental Sustainability (CHSE) certification, attention to environmental sustainability, community empowerment and the development of promotional innovations with information technology and social media. While the \"arek\" culture in Malang City with the characteristics of diversity, open to change, adaptable, egalitarian and progressive is implemented in the development of thematic villages and the active role of the community in the development of tourist destinations in Malang City.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117071465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS KINERJA KEUANGAN BERDASARKAN PRINSIP RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL) PADA BANK SYARIAH TAHUN 2017-2019 (Studi Kasus di Perbankan Syariah)","authors":"Muyasaroh","doi":"10.37366/jespb.v7i01.320","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.320","url":null,"abstract":"Tujuan penelitian ini adalah (1) Bagaimanakah kinerja keuangan pada bank syariah yang terdaftar di BEI tahun 2017-2019 berdasarkan Risk Profile? (2) Bagaimanakah kinerja keuangan pada bank syariah yang terdaftar di BEI tahun 2017-2019 berdasarkan Good Corporate Governance? (3) Bagaimanakah kinerja keuangan pada bank syariah yang terdaftar di BEI tahun 2017-2019 berdasarkan Earning? (4) Bagaimanakah kinerja keuangan pada bank syariah yang terdaftar di BEI tahun 2017-2019 berdasarkan Capital? \u0000Hasil penelitian menunjukan bahwa, Penilaian kinerja keuangan bank pada BRI syariah menggunakan metode RGEC tahun 2017-2019 memperoleh Peringkat Komposit 2 dengan predikat Sehat. Penilaian kinerja keuangan bank pada Bank Tabungan Pensiunan Nasional Syariah menggunakan metode RGEC tahun 2017-2019 memperoleh memperoleh Peringkat Komposit 1 dengan predikat Sangat Sehat. Penilaian kinerja keuangan pada Bank Panin Dubai Syariah menggunakan metode RGEC tahun 2017-2019 memperoleh Peringkat Komposit 3 ditahun 2017 dengan predikat Cukup Sehat, sedangkan ditahun 2018 dan 2019 memperoleh peringkat 2 dengan predikat sehat.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131463439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PEMBANGUNAN EKONOMI ISLAM BERBASIS KOMUNITAS","authors":"Fredly Alfarraby, Khansa Hasna Nurhaliza, Najuwa Aurel Annisa","doi":"10.37366/jespb.v7i01.307","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.307","url":null,"abstract":"The economic sector is one indicator of the development of a country. The economy in a country cannot only be supported by the government of that country. Community organizations are also needed to support community economic activities. Several community organizations in the fields of education and religion, such as Islamic Boarding Schools, Nahdlatul Ulama, and Muhammadiyah, in their journey can become strategic supporters in carrying out developments in the ummah's economic sector. Along the way, there have been several attempts that have been made by these three organizations in pursuing the economic growth of the community, but not least in the recent results, which are still below expectations. Educational and religious organizations, such as Muhammadiyah, Nahdlatul Ulama, and Islamic boarding schools are basically non-profit oriented organizations that have the ability to create socio-economic welfare as well as develop the potential of existing human resources. This description contains the programs and policies that have been carried out by these three organizations in relation to the economic development and empowerment of the Indonesian people. Through the programs and policies of these three organizations, it is hoped that they will be able to create support from the community as well as improve the economic welfare of the Indonesian people.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132806632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kinerja Perbankan Syariah di Indonesia Masa Pandemi Covid19","authors":"Bernad Hananto","doi":"10.37366/jespb.v7i01.380","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.380","url":null,"abstract":"Social activity policies, in overcoming the Covid19 pandemic that hit the world, had an impact on economic activity in Indonesia, economic contraction had an impact on the business world in various sectors, one of which was the banking sector, therefore this research is to see the performance and growth of Islamic banking in Indonesia during the covid19 pandemic. \u0000This research is a quantitative study using Islamic banking statistics and a comparison of the pre-pandemic period with the COVID-19 pandemic, using the Paired two Sample for Mean Test. \u0000Research reveals that Islamic Banking did not experience significant obstacles during the COVID-19 pandemic, both in terms of Capital Adequacy Ratio (CAR), Liquidity, Asset Quality, Funding Portion, Rentabilitas and Profitability as well as growth, CAR experienced a significant increase, Non Performing Loans as well as Classified Earning Assets decreased/improved, the percentage of operating costs to operating income (BOPO) decreased/improved during the pandemic, but growth in Capital, Financing and also Operating Income during the The second year of the 2021 pandemic has a downward trend in average growth compared to the normal period and the first year of the pandemic.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114508208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS SWOT POLA GRAMEEN KOPERASI KONVENSIONAL & KOPERASI SYARIAH","authors":"Sakum, Andhika Alfathanah","doi":"10.37366/jespb.v7i01.311","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.311","url":null,"abstract":"This research is an empirical research conducted in 2014. This study aims to determine the working mechanism of Grameen in Amartha Micro Finance Cooperative and the working mechanism of sharia Grameen in Baytul Ikhtiar Cooperative. The analysis used is a SWOT analysis. Namely for mapping the strengths (strengths), weakness (weakness), opportunities (opportunity), and threats (threats).The research was conducted using a descriptive method, namely exploring and exploring problems regarding the working mechanism of Grameen and Grameen sharia in the Amartha Micro Finance Cooperative and the Baytul Ikhtiar Cooperative. The problems are explored through the data in the cooperative, as well as interviews with the customers of the cooperative. In addition, the data in the cooperative is data that have been documented in the cooperative. The results show that the Amartha Micro Finance Cooperative and the Baytul Ikhtiar Cooperative have different strengths, weaknesses, opportunities, and threats. So that different strategies are needed to increase the company's capacity and capability.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121482425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penerapan Ilmu Ushul Fiqh Dalam Penetapan Istinbath Hukum Produk Halal di Indonesia","authors":"Badrud Tamam, Kasuwi Saiban, Misbahul Munir","doi":"10.37366/jespb.v7i01.259","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.259","url":null,"abstract":"The science of Ushul Fiqh is a discipline that is very urgent for Islamic law experts in determining halal products in Indonesia, because with this knowledge, a mujtahid or Islamic law expert, can find it easy to find out contemporary economic laws that are not contained the sharih texts in the Qur’an and Al-Hadits. In addition, the Science of Ushul Fiqh can also make it easier to understand and master the problems of furu’iyah or fiqhiyah which continue to develop at the rate of development of the times, situations and conditions, and they are all countless. The science of ushul fiqh in the field of economics can be a solution in justifying and providing legal legitimacy to all movements of economic activity in various fields of transactions (muamalah), which if all of this is in accordance with the halal principle that is, does not conflict with the texts and maqoshid al-syariah.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134535877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS PENDEKATAN SISTEM DALAM EKONOMI ISLAM (Sebuah Pemikiran Maqashid Al-Syariah as Philosophy of Islamic Law Jasser Auda)","authors":"Matnin, Kasuwi Saiban, M. Munir","doi":"10.37366/jespb.v7i01.262","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.262","url":null,"abstract":"The purpose of this study is to analyze the systems approach in Islamic economics based on maqashid al sharia thinking using the system philosophy offered by Jasser Auda. \u0000According to him, there are at least two approaches that need to be mastered professionally at the same time, namely first, approaches that are closely related to the dimensions of time and history and second, approaches that are closely related to philosophical concepts and thoughts. \u0000The basic concepts used by Jasser Auda in the Systems approach and analysis in Maqasid Syariah as a philosophy of Islamic law include looking at the problem as a whole (Wholeness), always being open to the possibility of improvement and refinement (Openness), interrelated-Hierarchy. , involving various dimensions (Multidimensionality) and prioritizing and prioritizing the main goal (Purposefulness). \u0000The approach in this research is descriptive qualitative. The analysis technique used is content analysis (content analysis). Content analysis is simply defined as a method for collecting and analyzing the content of a text. \u0000The original of this research on Islamic economics within the framework of a systems philosophy approach is Cognition (Cognitive Nature), Towards Holism, Towards Openness/Wholeness,. Interrelated Hierarchy, Multi-dimensionality, Purposefulness/Intentions.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116713879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PERUBAHAN TINGKAT SUKU BUNGA DAN INFLASI TERHADAP PEMBIAYAAN BANK UMUM SYARIAH (Studi Kasus Pada Bank Umum Syariah Tahun 2020)","authors":"Imam Azizuddin, Tazkiyah Rasyidah","doi":"10.37366/jespb.v7i01.310","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.310","url":null,"abstract":"The study is purpose to know the effect of inflation and interest rates on financing at islamic commercial banks registered with financial services authorities for period in 2020. In this study used the quantitative method, secondary data and time series. The data obtain from the reports published by Indonesias Statistics agency and Bank Indonesia included for sample in this study at 2020. This study were 12 data. The technique was used for this study is multiple linier regression using the Eviews 10 application program. The results of the analysis proses that inflation have negatively affects not significant while interest rates have negative and significant effect on financing at Islamic Commercial Banks. And the result of the silmutan test (F-Test) stated the inflation and interest rates together or simultaneous have a significant influence on financing at Islamic Commercial Banks.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129834777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Solikhulhidayat, Muhammad Zaid Alaydrus, Masykuri Bakri
{"title":"STRATEGI PENYELESAIAN PEMBIAYAAN BERMASALAH BERBASIS ISLAMIC ENTREPRENUERSHIP DI BMT SE-KOTA JEPARA","authors":"Solikhulhidayat, Muhammad Zaid Alaydrus, Masykuri Bakri","doi":"10.37366/jespb.v7i01.381","DOIUrl":"https://doi.org/10.37366/jespb.v7i01.381","url":null,"abstract":"Most BMTs in Jepara City experience problematic financing, the high level of NPF (Non Performing Financing) on average reaches above 26%, even though BMT health requires no more than 5%, this is very risky. Failure to repay financing, if not addressed immediately, will have a negative impact on BMT, poor financial performance and a more serious threat to the survival of BMT. This research is to find out the causes of problematic financing and how to solve it. By using a qualitative descriptive study. 12 BMTs in Jepara City who are members of the NU Citizens' Sharia Cooperative Association (Askowanu) as research objects. From the results of the study, the main factors causing non-performing financing are because customers have difficulty paying installments due to non-current businesses, lack of skills in running a business, use of funds that are not in accordance with planning, loan funds are often used for something unproductive, borrower delinquency, from the start. had bad intentions in applying for financing. The existence of these problems is seen from the perspective of Islamic Entrepreneurship, of course it is not appropriate. The strategy for solving problem financing carried out by BMT is through rescheduling, reconditioning, restructuring, another strategy is through the NU organizational path, by means of a personal approach. In the future, to overcome these problems, intensive assistance and supervision is needed as well as providing an understanding of Islamic entrepreneurs who prioritize honesty and trust.","PeriodicalId":142507,"journal":{"name":"Jurnal Ekonomi Syariah Pelita Bangsa","volume":"512 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116332882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}