AnNisbah Jurnal Ekonomi Syariah最新文献

{"title":"COMPANY'S ROLE IN RESTORING THE ECONOMY OF PANDEMI AFFECTED COMMUNITIES","authors":"Audina Reihan, Mukhammad Fatkhullah, Bambang Imawan","doi":"10.21274/an.v9i2.6694","DOIUrl":"https://doi.org/10.21274/an.v9i2.6694","url":null,"abstract":"Abstrak: Pemulihan ekonomi karena pandemi Covid-19 adalah tanggung jawab setiap negara di Dunia. Indonesia setelah 2 tahun terdampak Covid-19 mulai membenahi ekonomi masyarakat setelah phk yang cukup besar melanda bersamaan dengan tingginya kasus Covid-19 tahun 2020. Penelitian bertujuan untuk memetakan peran perusahaan, dalam hal ini adalah PT Kilang Pertamina Internasional (KPI) dalam memulihkan ekonomi masyarakat terdampak melalui pemenuhan kebutuhan dasar, pencegahan cluster baru, pelibatan UMKM dan upaya lain untuk membangkitkan kehidupan sosial ekonomi masyarakat. Metode penelitian ini adalah deskriptif kualitatif, dengan berlandaskan teori pembangunan masyarakat pasca bencana. Hasilnya, PT KPI memenuhi kebutuhan dasar masyarakat melalui \"pasar pangan siaga covid\". Untuk mencegah penyebaran cluster baru, PT KPI menggerakkan mitra binaan CSR-nya untuk memproduksi face shield, masker dan handsanitizer. Berbagai upaya tersebut dilakukan berbasis berbasis UMKM untuk memulihkan perekonomian masyarakat khususnya di wilayah sekitar perusahaan. Dalam melakukan tanggap bencana, PT KPI Unit Dumai turut melakukan kemitraan dan Kerjasama melibatkan aktor dari berbagai sector sepertihalnya Posyandu, Rutan Kelas II B, Pemerintah daerah, Kelompok Pemuda, serta Lembaga Pemberdayaan Masyarakat Kota (LPMK) agar dapat menunjang keberhasilan mitigasi bencana di luar daerah Kota Dumai umumnya dan di Kota Dumai khususnya. \u0000Kata kunci: pembangunan masyarakat, usaha mikro kecil dan menengah, tangguung jawab sosial perusahaan, pembangunan sosial, covid-19 \u0000  \u0000Abstract: Economic recovery due to the Covid-19 pandemic is the responsibility of every country in the world. After 2 years of being affected by Covid-19, Indonesia has begun to improve the people's economy after sizable layoffs hit along with the high number of Covid-19 cases in 2020. The research aims to map the role of companies, in this case, PT Kilang Pertamina Internasional (KPI), in restoring the community's economy affected by fulfilling basic needs, preventing new clusters, involving MSMEs and other efforts to revive the socio-economic life of the community. This research method is descriptive qualitative, based on the theory of post-disaster community development. As a result, PT KPI Dumai Unit fulfils the community's basic needs through the \"covid alert food market\". To prevent the spread of new clusters, PT KPI mobilized its CSR partners to produce face shields, masks and hand sanitisers. These various efforts were made based on UMKM to restore the community's economy, especially around the company. In carrying out disaster response, PT KPI Dumai Unit participates in partnerships and collaboration involving actors from various sectors such as Posyandu, Class II B prisons, local Government, youth groups, and City Community Empowerment Institutions (LPMK) to restore the community's economy affected by the pandemic. \u0000Keywords: community development, micro small and medium enterprises, corporate social","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43317223","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":"PERMASALAHAN SOSIAL EKONOMI DI KALANGAN AGEING HOUSEHOLD DI DAERAH TERPENCIL","authors":"Fitrianatsany Fitrianatsany, Muhammad Alhada Fuadilah Habib","doi":"10.21274/an.v9i2.6666","DOIUrl":"https://doi.org/10.21274/an.v9i2.6666","url":null,"abstract":"Abstrak: Kemiskinan dan kesenjangan sosial sampai saat ini masih menjadi permasalahan di Indonesia, tidak terkecuali pada masyarakat berusia lanjut di daerah terpencil. Dalam penelitian ini penulis mengangkat isu mengenai masyarakat lanjut usia yang mengalami ketidakadilan di bidang sosial-ekonomi di daerah terpencil yaitu di Cilincing, Timur Tengah Selatan dan Gorontalo. Teori yang penulis gunakan adalah teori dari Rawls tentang teori kontrak atau sering disebut dengan The Original Position. Selanjutnya penulis juga menggunakan teori pembangunan menurut Meter dan Horn, mereka membagi lima variabel yang mempengaruhi implementasi dari pembangunan sosial yaitu (1) Standar dan sasaran kebijakan (2) Sumber daya (3) Komunikasi antar anggota dan penguatan aktivasi (4) Karakteristik agen pelaksana dan (5) Kondisi Sosial, ekonomi dan politik. Penelitian ini menggunakan pendekatan kualitatif dengan Teknik pengumpulan data studi literatur. Adapun penyebab permasalahan kemiskinan dan keenjangan sosial dikalangan masyarakat berusia lanjut meliputi keterpencilan dan keterbelakangan, keterbatasan kemampuan mengakses berbagai pelayanan sosial dasar karena ketunaan sosial, kecacatan, keterlantaran, keresahan sosial, serta konflik sosial. Permasalahan kesejahteraan sosial-ekonomi sampai saat ini masih diwarnai dengan permasalahan-permasalahan yang sifatnya konvensional dan perlu ditangani secara bersama antara pemerintah, masyarakat, organisasi sosial, dan lembaga swadaya masyarakat. \u0000Kata Kunci: Kesenjangan Sosial, Kemiskinan, Ageing Household, Kesejahteraan \u0000  \u0000Abstract: Poverty and social inequality are still a problem in Indonesia, including the elderly in remote areas. In this study, the authors raise the issue of elderly people who experience injustice in the socio-economic field in remote areas, namely in Cilincing, South Middle East and Gorontalo. The theory that the writer uses is Rawls's theory of contract theory or often called The Original Position. Furthermore, the authors also use development theory according to Meter and Horn, they divide five variables that influence the implementation of social development, namely (1) Policy standards and objectives (2) Resources (3) Communication between members and strengthening activation (4) Characteristics of implementing agents and (5) Social, economic and political conditions. This research uses a qualitative approach with data collection techniques of literature studies. The causes of the problem of poverty and social inequality among the elderly include remoteness and underdevelopment, limited ability to access various basic social services due to social disability, disability, neglect, social unrest, and social conflict. Socio-economic welfare problems are still characterized by problems that are conventional in nature and need to be handled jointly by the government, the community, social organizations and non-governmental organizations. \u0000Keywords: Social Inequality, Poverty, Aging Household, Welfare","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47072971","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 PAJAK DAERAH KABUPATEN TULUNGAGUNG DITINJAU DARI ANALISIS RASIO EFEKTIVITAS DAN EFISIENSI PAJAK SERTA PERSPEKTIF EKONOMI ISLAM","authors":"Mega Tunjung Hapsari","doi":"10.21274/an.v9i2.6663","DOIUrl":"https://doi.org/10.21274/an.v9i2.6663","url":null,"abstract":"Abstrak: Tujuan penelitian adalah untuk mengukur kinerja pajak daerah Kabupten Tulungagung melalui analisa rasio efektivitas dan efisiensi pajak, serta menganalisa kinerja pajak ditinjau dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kuantitatif deskriptif, melalui data sekunder yang bersumber laporan kinerja keuangan daerah Kabupaten Tulungagung tahun 2016-2020, dapat diketahui bahwa hasil analisa rasio pajak daerah bernilai sangat efektif dengan rata-rata 110,27% dan sangat efisien dengan rata-rata 4,55%. Sedangkan hasil dari analisa perspektif ekonomi Islam, pengelolaan pajak di Kabupaten Tulungagung telah memenuhi indikator profesional (jujur, adil, amanah), transparansi, dan akuntabilitas. \u0000Kata kunci: keuangan daerah, pajak daerah, ekonomi Islam. \u0000  \u0000Abstract: The purpose of this research is to measure the local tax performance of Tulungagung Regency through the analysis of the ratio of effectiveness and efficiency of taxes, as well as to analyze the performance of taxes from the perspective of Islamic economics. By using a descriptive quantitative approach, through secondary data sourced from the 2016-2020 regional financial performance report of Tulungagung Regency, it can be seen that the results of the regional tax ratio analysis are very effective with an average of 110.27% and very efficient with an average of 4, 55%. While the results from the analysis of the Islamic economic perspective, tax management in Tulungagung Regency has met the professional indicators (honest, fair, trustworthy), transparency, and accountability. \u0000Keywords: Regional Finance, Local Tax, Islamic Economy.","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49664300","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":"INVESTIGATING WHAT AFFECTS THE SATISFACTION OF ISLAMIC BANK'S MUDHARABAH SAVINGS CUSTOMERS","authors":"Zaki Mubarak, M. Arianto","doi":"10.21274/an.v9i2.6612","DOIUrl":"https://doi.org/10.21274/an.v9i2.6612","url":null,"abstract":"Abstrak: Penelitian tentang kepuasan pelanggan bank syariah masih sangat relevan mengingat pangsa pasar bank syariah yang masih kecil dari industri perbankan Indonesia. Dengan nasabah yang lebih puas, bank syariah di Indonesia mungkin dapat menangkap porsi pasar yang lebih besar. Tujuan dari penelitian ini adalah untuk mengidentifikasi unsur-unsur pengalaman nasabah tabungan mudharabah bank syariah yang berkontribusi terhadap kepuasan nasabah. Ini adalah penelitian lapangan kuantitatif. Nasabah Kantor Cabang Pembantu Paringin Bank Kalsel Syariah menjadi subjek penelitian ini. Delapan puluh peserta tanpa disadari dalam pemilihan sampel formula Slovin. Regresi linier berganda digunakan untuk menilai informasi yang dikumpulkan dari kuesioner dan catatan. Menurut penelitian ini, kepuasan nasabah terhadap rekening tabungan mudharabah mereka di bank syariah telah terbukti dipengaruhi oleh beberapa elemen, antara lain kualitas layanan yang diberikan, bagi hasil, dan keterikatan emosi. \u0000Keywords: Kepuasan Konsumen, Bank Syariah, Kualitas Pelayanan, Bagi Hasil, dan Keterikatan Emosi \u0000  \u0000Abstract: Customer satisfaction studies are particularly pertinent considering Islamic banks' small market share in the Indonesian banking industry. With more satisfied customers, Indonesian Islamic banks may perhaps capture a larger portion of the market. This study aims to identify the elements of an Islamic bank's mudharabah savings customer experience that contribute to customer satisfaction. It is quantitative field research. Customers of the Paringin Sub-Branch Office of Bank Kalsel Syariah are the subjects of this study. Eighty unwitting participants in the Slovin formula's sample selection. Multiple linear regression was used to assess the information gathered from questionnaires and records. According to this study, customer satisfaction with their mudharabah savings accounts at the Islamic bank is influenced by several elements, including service quality, profit sharing, and emotional attachment. \u0000Keywords: Customer Satisfaction, Islamic Bank, Services Quality, Profit Sharing, and Emotional Attachment","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47222014","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":"AN ISLAMIC PERSPECTIVES, THE CURRENT STATE OF INDONESIA IN THE GLOBALIZATION ERA","authors":"Riduan Mas'ud, Baiq El-badriati, Muhammad Azizurrohman","doi":"10.21274/an.v9i2.5701","DOIUrl":"https://doi.org/10.21274/an.v9i2.5701","url":null,"abstract":"Abstract: Countries must be able to compete due to the high global intensity of trade and agreements. As a first step in dealing with this, many countries employ economic concepts that are tailored to their specific circumstances. The goal of this research is to look at the role of Islamic economics in dealing with the onslaught of economic globalization, such as China's Belt Road Initiative (BRI), and multi-sectoral institutions like the IMF and the World Bank. The literature research approach used in this paper is qualitative using literature review method. The results of this study found that the Indonesian government was in the midst of a powerful wave that required strong captains and ships. In other words, the existence of BRI, IMF and World Bank will be a threat if they are not controlled properly. As a result, the government has to divert this funding to productive areas such as agriculture. Furthermore, given China's concentration on Islamic banking, Indonesia may be able to persuade China to involve the Indonesian people in developing its products. Furthermore, the Indonesian government must be able to read every step taken by BRI, IMF, and World Bank so as not to be trapped in debt investment. \u0000Keywords: Islamic economic, belt road initiative, IMF, worldbank","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45841477","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":"PERCEPTION OF RIBA ACCORDING TO MTR-MASYARAKAT TANPA RIBA (A COMMUNITY WITHOUT USURY)","authors":"S. Wigati","doi":"10.21274/an.v9i1.4837","DOIUrl":"https://doi.org/10.21274/an.v9i1.4837","url":null,"abstract":"ABSTRAK \u0000Lahirnya komunitas Masyarakat Tanpa Riba (MTR) ini dilatarbelakangi adanya dua alasan utama yaitu: pertama, keprihatinan atas Indonesia, negeri yang penduduknya mayoritas muslim namun secara sistemik dan massif melegalkan riba melalui adanya bank konvensional. Kedua, gerakan ini dilatarbelakangi dengan adanya kesadaran atas dasar konsep pemikiran cemerlang (akidah Islam) untuk membangkitkan umat muslim Indonesia dari keterpurukan multidimensi, khususnya jebakan dan jeratan ribawi. \u0000Penelitianinimerupakanpenelitiankualitatif dan menggunakanpenelitianlapangan (field research).Pendekatan yang digunakanadalahfenomenologi.Dalampengamatanmelihatperubahancaraberfikirmasyarakatdalamkehidupan. Teknikpengumpulan data denganobservasipastisipatif, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa: .Tidak ada konsistensi terhadap sejarah munculnya MTR meskipun tidak sepakat terhadap bank, baik bank syariah maupun bank konvensional. Akan tetapi MTR juga tidak menunjukkan lembaga keuangan yang menurut MTR anti riba dan tetap memakai bank di Indonesia sebagai alat untuk sarana kegiatan MTR seperti bentuk transfer peserta dll.","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41780195","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":"USAHA MENGHASILKAN HASIL AUDIT YANG BERKUALITAS","authors":"Inatsa Qurrota Ainin, Dian Filianti","doi":"10.21274/an.v9i1.4877","DOIUrl":"https://doi.org/10.21274/an.v9i1.4877","url":null,"abstract":"Urgensi mengenai kegiatan audit dinilai tidak dapat dipisahkan di dalam kegiatan perusahaan, salah satunya adalah mengenai pengungkapan kepada pihak-pihak yang terlibat di dalam kegiatan perusahaan. Karenanya, harapan bagi sebuah perusahaan pada pelaksaan audit adalah bentuk evaluasi atas kegiatan perusahaan sebagai proses berkembang, penyampaian pertanggungjawaban, sekaligus penyampaian hasil kinerja yang baik. Ekspetasi klien, perusahaan, ataupun stakeholder pada hasil audit yang baik adalah salah satunya melalui berlangsungnya kode etik audit. Syarat utama pada pelaksanaan kegiatan audit adalah dengan terlaksanakannya prinsip-prinsip yang diterapkan di dalam kode etik auditor. Hal ini memunculkan anggapan bahwa penerapan prinsip-prinsip yang diterapkan di dalam kode etik kerja auditor dapat memberikan hasil eksternal audit yang berkualitas. Oleh sebab itu, peneliti menghubungkan pada 2 variabel yaitu kualitas hasil audit (y) dan prinsip-prinsip di dalam kode etik IAPI dan AAOIFI (xn) di dalam penelitian kuantitatif dengan perhitungan multiple regression, yang bersumber pada hasil kuesioner berdasarkan respon dari penerapan prinsip-prinsip yang ada di dalam kode etik auditor. Melalui penelitian ini, dihasilkan bahwa setiap prinsip di dalam kedua kode etik yang berbeda tidak sepenuhnya memberikan hasil audit yang berkualitas. Namun pada penerapan prinsip-prinsip tersebut secara simultan, akan menghasilkan hasil audit yang berkualitas pada berbagai manfaat yang diterima pada setiap penerapan masing-masing prinsip tersebut.","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47772535","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 EFFECT OF INVESTMENT KNOWLEDGE ON STUDENT'S INTEREST IN INVESTING SHARIA SHARE","authors":"Rendra Erdkhadifa, Amilis Kina, Andriani Samsuri","doi":"10.21274/an.v9i1.5367","DOIUrl":"https://doi.org/10.21274/an.v9i1.5367","url":null,"abstract":"Investment can be  interpreted  as  an  activity to invest    in  both  money  and objects in an object with the aim of obtaining profits over a certain period. Investment decisions   are    a  very  important  decision  in  investing, where in order to get a profit we have to deal with  risk, therefore investors must evaluate the relationship between return  and  risk. This type of research is associative. The data used is primary data obtained through the dissemination of questionnaires to 264  student respondents of the Sharia Economic Law  study program of the Faculty of Sharia and  legal sciences  UIN SATU  Tulungagung. The sampling method used by researchers in each study program is proportionate stratified random sampling. The results  show  that the coefficient value of the variable parameters of investment  knowledge is 1.61  which  means that any  increase in the value  of  knowledge  or  understanding  of  investment    will  increase one's interest.   in  investing.   This  means that there is a  positive  linear  relationship  between  one's  knowledge  and  one's  interest  in  making  investments. The higher the knowledge a person knows investing,  the    higher  one's  interest  in  investing. The result of measuring the goodness of the model is to use the value of the coefficient of determination R2  which shows a number of 48.6%. The value  can be  interpreted  that the model  is able to  explain  the actual condition of only 48.6% where the remaining 51.4%  of a person's interest in investing is influenced by other variables outside the investment knowledge  variable..","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43818386","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":"IMPLEMENTASI AKAD MUDARABAH PADA LEMBAGA KEUANGAN MIKRO SYARI’AH DI KECAMATAN PURBALINGGA KABUPATEN PURBALINGGA DALAM PERSPEKTIF FIKIH","authors":"Elsa Rizki Aprilia, S. Sulistyowati","doi":"10.21274/an.v9i1.5346","DOIUrl":"https://doi.org/10.21274/an.v9i1.5346","url":null,"abstract":"Abstrak: Implementasi Akad Mudarabah padammLembaga Keuangam Mikro Syari’ahmDimKecamatan Purbalngga Kabupaten   Purbalingga   dalam   Perspektif   Fikih. Pembiayaan modal perusahaan dengan rekening Mudarib bertujuan untuk meningkatkan pendapatan mereka yang tidak memiliki modal. Namun, koperasi syariah menyediakan pembiayaan bagi anggota untuk memiliki usaha produktif, dan anggota sering melihat koperasi syariah menyediakan pembiayaan komersial yang sama dengan nirlaba. Pembiayaan dengan nama produk keuangan mudharabah tidak sepenuhnya sesuai dengan ketentuan undang-undang. Metode pengumpulan penelitian ini merupakan penelitian deskriptif, yang mana diambil dari jurnal, buku, serta literatur lainnya yang mendukung tema dari hasil penelitian. Lokasi penelitian adalah KJKS TamzisssPurbalingga dan KSU/BMTmBuana NawamKartika Purbalingga. Pelaksanaan akad mudharabah di KJKS Tamzis Purbalingga dan KSU/BMT BuanamNawa Kartika Purbalinggamditujukan kepadamcalon investor yang sudah memilikimusaha, memperoleh kembali modalllselama masa akad, membagi keuntungan yang diproyeksikan semut pada saat penandatanganan akad, kerugian perdagangan, tanggung jawab dan memiliki keamanan finansial. Dalam perspektifmfikih calon mudarib yangmdisyaratkan telah memiliki usahamlebih tepat sebagai akadmmusyarakah dan bukan akad mudarabah. Pengembalian modal dengan jangka waktu lebih dari enam bulanmdiproyeksikan dalam jangkaaawaktu tertentu dengan metode sliding rate, penentuann besarnya bagimhasil   diproyeksikan dalam jangka waktu tertentu sebelum usaha dimulai tidak sesuai dengan fikihmdan menyerupai riba yang dilarang Al Qur’anmSurah Al-Baqarah [2]: 278-279. Pertanggungan    kerugian usaha dibebankan kepada mudarib dan jaminan sebagai keharusanmadanya dalammakad mudarabah tidakmsesuai denganaafikih. \u0000Kataakunci: akad, mudarabah, fikih, pembiayaannmikro, implementasi. \u0000  \u0000  \u0000Abstract: Implementation of Akad Mudarabah at the Shari'ah Micro Keuangam Institute in Purbalngga District of Purbalingga Regency in Fikih Perspective. Business capital financing with mud agreement aims to increase the income of people who do not have capital. But Sharia cooperatives actually provide financing to members who have productive businesses, and members feel that Sharia cooperatives often provide business financing such as conventional financial institutions. Financing with the name of mudarabah financial products is not fully in accordance with the provisions of the law. This research is a field study with a normative legal approach and a fiqh perspective. This method of research collection is descriptive research, which is taken from journals, books, and other literature that support the theme of the resultsmof the study. Themresearch locations are KJKS Tamzis Purbalingga and KSU/BMT Buana Nawa Kartika Purbalingga. The implementation of mudarabah agreements at KJKSmTamzis Purbalingga and KSU / BMT BuanamNawa KartikamPurbalingga is addressed to prospective investors who already have a busines","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45844277","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":"DETERMINANTS OF ISLAMIC BANKING ACCEPTANCE AS A SINGLE BANKING SYSTEM IN ACEH","authors":"Husnul Mirzal","doi":"10.21274/an.v9i1.4941","DOIUrl":"https://doi.org/10.21274/an.v9i1.4941","url":null,"abstract":"Abstrak: Penelitian ini bertujuan untuk melihat faktor-faktor yang mempengaruhi penerimaan terhadap implementasi perbankan syariah sebagai sistem tunggal perbankan di Provinsi Aceh, Indonesia. Penelitian menggunakan data primer yang dikumpulkan dari 169 responden dengan metode penyebaran kuesioner. Data dianalisis menggunakan Partial Least Square Structural Equation Modelling (PLS-SEM). Hasil dari penelitian menunjukkan bahwa sikap konsumen, kesiapan untuk mentaati hukum Islam, Persepsi terhadap Manfaat Perbankan Syariah dan Persepsi terhadap Inovasi Perbankan Syariah merupakan faktor-faktor determinan yang mempengaruhi niat menggunakan bank syariah yang merupakan salah satu indikator penerimaan Perbankan Syariah sebagai sistem tunggal perbankan di Aceh. Sedangkan pengetahuan tentang Perbankan Syariah tidak memiliki pengaruh signifikan. Hasil dari penelitian ini diharapkan bermanfaat kepada pemerintah,  stakeholder perbankan syariah dan regulator perbankan syariah dalam menyusun kebijakan perbankan syariah sebagai sistem tunggal perbankan di Aceh, Indonesia. Selanjutnya penelitian ini diharapkan bermanfaat dalam menambah literatur akademik bidang ekonomi dan keuangan Islam. \u0000Abstract: This study investigates the factors affecting Islamic banking acceptance as a single banking system in Aceh, Indonesia. It used primary data collected from 169 respondents using a self-administered structured questionnaire. Empirical data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The study results show that consumer attitude, readiness to comply with Islamic law, perceived benefit of Islamic Banking, and perceived innovativeness of Islamic Banking were critical determinants of intention to use Islamic Banking as the single banking system in Aceh, Indonesia. The least influential factor was knowledge of Islamic Banking. This study's results are expected to help the government, banking and financial stakeholders, and policymakers to plan appropriate policy in implementing Islamic Banking as a single banking system in Aceh, Indonesia. Furthermore, the study will contribute to existing academic literature, especially in Islamic Banking.","PeriodicalId":32706,"journal":{"name":"AnNisbah Jurnal Ekonomi Syariah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45425226","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}