{"title":"The Impact of Business Motivation, Business Competition, and Brand Equity on Business Development with Religiosity as Moderating Variable (Case Study MSMEs Actors in Semarang District)","authors":"Dhea Finka Audy Sukma, A. Muthohar, M. Ridlo","doi":"10.24235/amwal.v14i1.8900","DOIUrl":"https://doi.org/10.24235/amwal.v14i1.8900","url":null,"abstract":"","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126192912","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":"Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency )","authors":"D. Harjadi, A. Hamzah, D. Fatmasari","doi":"10.24235/amwal.v14i1.10089","DOIUrl":"https://doi.org/10.24235/amwal.v14i1.10089","url":null,"abstract":"This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud.","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131052714","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":"Mekaar Program Evaluation in Micro-enterprises Development for Underprivileged Women in Kutasari, Baturraden District","authors":"Irma Zahidah, Herman Sambodo, B. Bambang","doi":"10.24235/amwal.v14i1.9896","DOIUrl":"https://doi.org/10.24235/amwal.v14i1.9896","url":null,"abstract":"This research was conducted in the Kutasari Village, Baturraden District, Banyumas Regency, Central Java Province. The purpose of this study to analyze (1) The accuracy of the Mekaar program in achieving its targets, (2) The characteristics of the Mekaar program's policies in giving an impact on underprivileged women micro-entrepreneurs in Kutasari Village, Baturraden District (Pro-poor, progressive or regressive), (3) The effectiveness of the Mekaar Program in Kutasari Village, Baturraden District, (4) Measuring the difference in income of women micro-entrepreneurs in Kutasari Village, Baturraden District before and after receiving Mekaar financing. The number of respondents consisted of 30 underprivileged women. This research uses primary data, which were collected using the method of observation, interviews and questionnaires. The data obtained were then analyzed using data proportion techniques, Benefit Incidence Analysis (BIA), Appraisal Effectiveness Program and Wilcoxon Test. Based on the research results, the following conclusions can be drawn: (1) Mekaar Program in Kutasari Village, Baturraden District is right on target, (2) Mekaar Program in Kutasari Village, Baturraden District is Pro-poor, (3) Mekaar Program in Kutasari Village, Baturraden District is classified as effective, (4) There is a difference between operating income before and after obtaining Mekaar financing.","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116342515","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":"Community Based Tourism Village Planning in Kuningan Regency, West Java","authors":"N. Wahyuningsih, Diana Djuwita","doi":"10.24235/amwal.v13i2.9457","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.9457","url":null,"abstract":"","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126420372","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":"The Contribution of the Western World to the Islamic Economy in Indonesia","authors":"Hisam Ahyani, Memet Slamet, Naeli Mutmainah","doi":"10.24235/amwal.v13i2.8619","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.8619","url":null,"abstract":"","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114151718","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":"The Impact of Gross Enrollment Ratio (GER) of Tertiary Education in Indonesia on the Literacy and Inclusion Index: A Case Study Of Islamic Finance in Indonesia","authors":"Zulfikar Hasan, Saifunnajar Saifunnajar","doi":"10.24235/amwal.v13i2.7599.s1792","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.7599.s1792","url":null,"abstract":"","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133406239","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":"The Influence of Psychological Empowerment and Organizational Culture on Employee Satisfaction","authors":"U. Suherman, E. Ahman","doi":"10.24235/amwal.v13i2.8773","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.8773","url":null,"abstract":"","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121059646","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}
S. Merlinda, V. Purnamasari, A. F. Suwanan, Syahrul Munir
{"title":"Mukhabarah: Profit Loss Sharing Financing Scheme in Agricultural Land Management (Study in Tumpang District)","authors":"S. Merlinda, V. Purnamasari, A. F. Suwanan, Syahrul Munir","doi":"10.24235/amwal.v13i2.9121","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.9121","url":null,"abstract":"Schemes in the management of agricultural land are very diverse, ranging from selfmanagement and cooperation through mukhabarah, muzara'ah contracts to rental systems. This paper aims to precisely determine the scheme of cooperation in the management of agricultural land in Tumpang District. The most frequently used of the several land management cooperation schemes is mukhabarah, which benefits both landowners and smallholders. The approach used is qualitative, with a case study method. The population in this study were all agricultural landowners in Tumpang District, and the sample used was landowners who used the mukhabarah scheme. Then, the instrument in this study was in-depth interviews conducted on smallholders and landowners. This study indicates that the mukhabarah scheme provides higher income to landowners compared to the rental system. Meanwhile, from the side of smallholders, the mukhabarah scheme provides and opens job opportunities and increases income from land management. Another trivial thing but becomes an important point is that landowners and sharecroppers can still share agricultural products with residents/neighbors through this scheme.","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124613039","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":"Preparation of PSAK 109 ZIS Financial Statements Using Excel for Accounting for the Nurul Huda Jatiseeng Mosque","authors":"Yekti Nilasari, R. .","doi":"10.24235/amwal.v13i2.8966","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.8966","url":null,"abstract":"","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131313353","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":"The Impact Of Islamic Corporate Governance And Tabarru’ Fund On The Level Of Sharia Insurance Health","authors":"Yafiul Firdaus, Falikhatun Falikhatun","doi":"10.24235/amwal.v13i2.9151","DOIUrl":"https://doi.org/10.24235/amwal.v13i2.9151","url":null,"abstract":"The purpose of this study to determine the impact of the number of sharia supervisory board, the number of the board of directors, the number of audit committees, and the Tabarru fund on the financial health level of Islamic insurance companies. This research was conducted on Sharia General Insurance companies and Sharia Life Insurance companies in Southeast Asia during the 2015-2019 period. The results of this research stated that the number of Sharia Supervisory Boards has a negative impact on the level of financial health, the number of the Board of Directors has a positive impact on the level of financial health, while the number of audit committees and the amount of Tabarru Funds has no impact on the level of financial health.","PeriodicalId":268418,"journal":{"name":"Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116298071","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}