AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah最新文献_第3页

INTENSITAS MUZAKKI DALAM MENYALURKAN ZAKAT MELALUI LEMBAGA AMIL ZAKAT RESMI JAWA BARAT MUZAKKI通过西爪哇岛官方的AMIL ZAKAT机构传递ZAKAT的强度

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9793

Azmi Fasa

引用次数: 1

TINJAUAN DAN KONSEP INVESTAS1 SYAR1’AH 回顾和投资概论

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9791

A. Dadang

{"title":"TINJAUAN DAN KONSEP INVESTAS1 SYAR1’AH","authors":"A. Dadang","doi":"10.15575/aksy.v2i2.9791","DOIUrl":"https://doi.org/10.15575/aksy.v2i2.9791","url":null,"abstract":"This article discusses the objectives and concepts of shari'ah investment. Based on the release of the OJK Investment Alen Task Force, during 2019 there were 444 entities that were terminated for carrying out business activities that were allegedly carried out without permission from the competent authorit y and potentially detrimental to the communit y. Sharia investment is an investment based on sharia principles, both investment in the real sector and financial sector, investment cannot be separated from sharia principles. This research is qualitative with a literature study approach with data sources, namely secondary data from previous research and other reference data sources. lnrestment is an investment activity in the hope that you will get a profit in the future. Islam teaches people to strive for a better life in the world and the hereafter. Having a good life in this world and in the hereafter that can guarantee the achievement of physical and mental welfare (falah). The purpose of investing, among others, is to obtain maximum profits, guarantee future, protect profits, obtain passive income, realize the desire to achieve the afterlife goals. Someone who will make an investment should pay attention to the conditions that are prohibited and that are allowed in investing so that it benefits him for the world and the hereafter. With the concept that all propeny and all means of production are essentially God's absolute, whereas humans are only limited to getting the mandate to manage it to be useful in life. Keywords : Objectives, Concepts, Sharia Investment, Speculation","PeriodicalId":386776,"journal":{"name":"AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132883497","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}

引用次数: 0

AL WAZHIFAH AL ‘ĀMMAH (PELAYANAN PUBLIK DALAM LEMBAGA KEUANGAN SYARIAH) AL WAZHIFAH’ALĀMMAH伊斯兰金融机构中(公共服务)

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9796

Dicky Maulidhany

引用次数: 0

PENERAPAN AKUNTANSI MURABAHAH DI TENGAH PANDEMI COVID-19: IMPLEMENTASI KEBIJAKAN STIMULUS PEREKONOMIAN NASIONAL COVID-19大流行中型会计的应用:实施国民经济经济刺激政策

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9797

Dudang Gojali, Lutfi Arifin

{"title":"PENERAPAN AKUNTANSI MURABAHAH DI TENGAH PANDEMI COVID-19: IMPLEMENTASI KEBIJAKAN STIMULUS PEREKONOMIAN NASIONAL","authors":"Dudang Gojali, Lutfi Arifin","doi":"10.15575/aksy.v2i2.9797","DOIUrl":"https://doi.org/10.15575/aksy.v2i2.9797","url":null,"abstract":"Dampak pandemi Covid-19 telah menyentuh berbagai sektor di dunia. Indonesia menjadi salah satu Negara yang terdampak pandemi Covid-19, tidak hanya sektor kesehatan, namun juga sektor ekonomi dan berpotensi mengganggu kinerja keuangan juga membuat perlambatan perekonomian di Indonesia. Sehingga diperlukan langkah cepat dengan penerapan kebijakan countercyclical sebagai respon penanggulangan pandemi Covid-19 pada sektor ekonomi dan keuangan. Pemerintah Indonesia melalui Otoritas Jasa Keuangan menerbitkan regulasi sebagai kebijakan Countercyclical bagi Lembaga Jasa Keuangan Bank maupun Non Bank. Transaksi restrukturisasi pembiayaan murabahah menjadi salah satu langkah pemerintah dalam mengambil kebijakan stimulus perekonomian. Metode literature review dengan pendekatan kuantatif yang dikaji dalam perspektif yuridis dan akuntansi syariah digunakan untuk mengkaji dan merasionalisasi pembahasan dalam penelitian ini. Hasil penelitian ini menyatakannbahwaaRestrukturisasi pembiayaan murabahah sebagai implementasi kebijakan pemerintah, tidak serta merta sebagai bukti objektif telah terjadi peristiwa merugikan (impairment event) pada Lembaga Keuangan Syariah. Kata Kunci:Akuntansi Murabahah, Covid-19, dan Kebijakan Stimulus Perekonomian","PeriodicalId":386776,"journal":{"name":"AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131808300","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}

引用次数: 0

AKAD DAN PRINSIP SYARIAH DALAM BURSA EFEK SYARIAH

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9803

Muh Bahtiar Ali Basya

引用次数: 1

ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH PADA MASA PANDEMI COVID–19 COVID大流行期间，伊斯兰一般银行财务业绩的比较分析

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9804

P. Fitriani

引用次数: 17

PENGARUH KUALITAS KREDIT DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PT. BANK JABAR BANTEN PERIODE TAHUN 2014-2018 2014-2018年PT JABAR BANTEN银行盈利能力的影响

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9790

Arman Maulana, Siti Rosmayati, Elis Esye

{"title":"PENGARUH KUALITAS KREDIT DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PT. BANK JABAR BANTEN PERIODE TAHUN 2014-2018","authors":"Arman Maulana, Siti Rosmayati, Elis Esye","doi":"10.15575/aksy.v2i2.9790","DOIUrl":"https://doi.org/10.15575/aksy.v2i2.9790","url":null,"abstract":"Penelitian ini dilakukan pada PT. Bank Jabar Banten, Tbk Periode Tahun 2014-2018, untuk mengetahui seberapa besar pengaruh Kualitas Kredit yang diukur dengan menggunakan Non Performing Loan (NPL) dan Kecukupan Modal yang diukur dengan Capital Adequacy Ratio (CAR) terhadap Profitabilitas yang diukur dengan Return On Asset. Metode penelitian yang digunakan dalam penelitian ini adalah dengan menggunakan metode statistik deskriptif dan metode verifikatif. Populasi dari penelitian ini adalah laporan keuangan pada bank Jabar Banten periode tahun 2014 sampai dengan tahun 2018 yang berkaitan dengan variabel yang diteliti yaitu Kualitas Kredit, Kecukupan Modal, dan Return On Assets. Lokasi penelitian ini dilakukan di bank jabar banten, Sedangkan waktu penelitian terhitung dari tanggal 1 Desember 2019. Dalam penelitian ini penulis melakukan pengumpulan data/informasi yang diperlukan melalui website www.bankbjb.co.id, jurnal-jurnal penelitian terdahulu dan juga referensi buku-buku yang sesuai dengan penelitian yang sedang penulis lakukan. Hasil penelitian, Hipotesis Pertama terdapat pengaruh signifikan positif antara Kualitas Kredit dengan Profitabilita sebesar 1.913 dengan nilai signifikan sebesar 0,049. Hipotesis Kedua, terdapat pengaruh signifikan positif antara Kecukupan Modal dengan Profitabilitas sebesar 1.329 dengan nilai signifikansinya sebesar 0,019. Hipotesis Ketiga, Terdapat pengaruh simultan dan signifikan positif antara Kualitas Kredit dan Kecukupan Modal dengan Profitabilitas nilai F hitung sebesar 1.921 dengan signifikan 0,017. Kata Kunci: Kualitas Kredit, Kecukupan Modal, Profitabilitas","PeriodicalId":386776,"journal":{"name":"AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130839292","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}

引用次数: 0

PRINSIP-PRINSIP EKONOMI ISLAM DALAM INVESTASI SYARIAH 伊斯兰经济投资的原则

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9801

Inayah Inayah

{"title":"PRINSIP-PRINSIP EKONOMI ISLAM DALAM INVESTASI SYARIAH","authors":"Inayah Inayah","doi":"10.15575/aksy.v2i2.9801","DOIUrl":"https://doi.org/10.15575/aksy.v2i2.9801","url":null,"abstract":"Salah satu karunia Allah kepada manusia sebagai bekal hidup adalah harta . Islam tidak melarang penggunaan harta secara konsumtif namun tetap harus mengupayakan sisi produktifitas. Salah satu upaya tersebut produktifitas harta adalah dengan investasi. Investasi adalah sebuah komitmen untuk menyimpan harta atau dana yang diharapkan akan mendapatkan keuntungan di masa yang akan datang. Kegiatan investasi ini sangat dianjurkan dalam Islam sebagaimana dinyatakan dalam AlQuran dan dipraktikan oleh Nabi SAW. Hal itu dikarenakan banyak sekali manfaat yang ditimbulkan selain sebagai penjagaan diri, juga karena harta yang diinvestasikan tidak bertumpuk hanya pada seseorang tapi terdistribusi sehingga menambah nilai dan manfaat harta. Namun tidak semua investasi boleh dilakukan , Islam sebagai agama yang mengatur semua aspek kehidupan manusia, memiliki prinsip-prinsip yang dapat dijadikan batasan dan aturan dan membedakan mana investasi yang halal dan yang haram. Aturan tersebut meliputi jenis usaha, transaksi dan modalnya. Sehingga dengan memahami prinsip-prinsip tersebut umat Islam akan terhindar dari praktik muamalah yang dilarang. Karena sejatinya Islam memandang investasi tidak hanya sebagian aktifitas muamalah maliyah semata tetapi memiliki nilai ibadah bila tetap pada koridor aturan dan prinsip-prinsip Syariah. Kata Kunci : Investasi, prinsip-prinsip, ekonomi Syariah.","PeriodicalId":386776,"journal":{"name":"AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121799704","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}

引用次数: 12

REGULASI INVESTASI PASAR MODAL SYARIAH DI INDONESIA 伊斯兰资本市场投资调节在印度尼西亚

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9798

H. Sholeh

{"title":"REGULASI INVESTASI PASAR MODAL SYARIAH DI INDONESIA","authors":"H. Sholeh","doi":"10.15575/aksy.v2i2.9798","DOIUrl":"https://doi.org/10.15575/aksy.v2i2.9798","url":null,"abstract":"This article explains about Islamic investment and capital markets in a juridical-normative perspective. Investment and capital markets are part of muamalah activities, so all activities must have a legal basis to be used as guidelines in its implementation. Investment and capital market activities, with all types, types and contracts in it are one derivative of the framework of muamalah activities in the field of Islamic economics. Juridical-normative perspectives on investment activities and Islamic capital markets, rarely found in academic literature, therefore it is important to examine the extent to which Islamic principles are adopted into positive law to serve as a legal umbrella in investment business activities. In this article, the method used by the author is a normative juridical method, which uses a problem approach with the intent and purpose of studying and reviewing applicable laws and competent regulations to be used as a basis for discussion of existing problems. Sharia norms and principles regarding investment and capital markets that can be guided have been codified in various Fatwa Dewan Syariah Nasional (DSN-MUI). Until now, DSN-MUI has issued at least 19 (nineteen) fatwas relating to investment activities and Islamic capital markets. However, in the life of the state also needs a legal umbrella so that investment activities and capital markets have the power of law, legal certainty, and justice. The legislation and regulations that have been legalized by relevant state institutions that have legal standing are 2 (two) pieces of Law and 9 (nine) Otoritas Jasa Keuangan (OJK) Regulations. Keywords: Investasi, Pasar Modal, Regulasi.","PeriodicalId":386776,"journal":{"name":"AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126705677","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}

引用次数: 0

INVESTASI PADA REKSADANA SYARIAH DI INDONESIA 在印度尼西亚投资伊斯兰共同基金

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2020-09-30 DOI: 10.15575/aksy.v2i2.9795

Dery Ariswanto

{"title":"INVESTASI PADA REKSADANA SYARIAH DI INDONESIA","authors":"Dery Ariswanto","doi":"10.15575/aksy.v2i2.9795","DOIUrl":"https://doi.org/10.15575/aksy.v2i2.9795","url":null,"abstract":"This article has the purpose to explain and analyze sharia investment activities in Indonesia. Investment has become one of the most popular economic activities in several developed countries, so far it has been common in developing countries, such as Indonesia. Islamic mutual fund is an interesting activity for people who will invest their wealth on the trading floor in accordance with sharia rules. As Sharia mutual funds are a means or container used to collect funds from the public which will then be invested in a portfolio of securities that is assisted by the investment manager. In this case, the securities portfolio can be in the form of money market instruments, stocks, bonds, or a combination of several forms of them. The operational mechanism in sharia mutual funds consists of two channels, first, the contract between the capital owner and the investment manager is implemented with a wakalah system. Secondly, investment managers and investment users are held in a mudharabah agreement. The basic principle in sharia mutual funds is the mudharabah or qiradh principle, which means an activity in which the capital owner gives a portion of his property to others who are competent to be further managed with the provision that the profits to be obtained from the management results are divided according to the conditions that have been agreed by both parties in advance. Keywords: investment, Islamic mutual funds.","PeriodicalId":386776,"journal":{"name":"AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123777519","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}

引用次数: 1