Jurnal Ekonomi Syariah Teori dan Terapan
Published by Universitas Airlangga
ISSN : 24071943     EISSN : 25021508
Jurnal Ekonomi Syariah Teori dan Terapan (JESTT) accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews.
Articles 457 Documents
PENGARUH PENERBITAN SUKUK TERHADAP RETURN ON ASSETS EMITEN DI BURSA EFEK INDONESIA Fakhrana, Fathaniadina; Mawardi, Imron
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 5 (2018): Mei-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (463.985 KB) | DOI: 10.20473/vol5iss20185pp405-419

Abstract

This study aims to determine the issuance effect of sukuk on the financial performance issuer in Indonesia Stock Exchange during 2011 to 2015. The independen variable that used is Sukuk to Equity Ratio and Sukuk to Liability Ratio. The dependen variable is Return on Assets. The analysis technique that used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 10 sukuk issuers in Bursa Efek Indonesia. The results of this study showed that Sukuk to Equity Ratio and Sukuk to Liability Ratio there was a possitive and significant  effect to Return on Assets.
ANALISIS PREFERENSI MASYARAKAT TERHADAP MAQASID SYARIAH ISLAMIYAH YANG DITERAPKAN PADA RUMAH SAKIT ISLAM DI SURABAYA Firdaus, Faid Arinal; Nafik H. R., Muhamad
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 3 (2018): Maret-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (271.331 KB) | DOI: 10.20473/vol5iss20183pp169-183

Abstract

Sharia Hospital is a hospital whose activities are based on Maqasid Syariah Islamiyah, which includes protection of faith, protection of life, protection of reason, protecton of posterity, and protection of property. Sharia-based services are considered very important considering the majority of Indonesian citizen are Muslims. The existing Islamic hospital in Indonesia which has a certificate of sharia label is currently only 2 (two) Islamic hospitals from about 300 Islamic hospitals that are in the auspices of the Islamic Health Assembly All of Indonesia (MUKISI). This study aims to determine the level of preference or the tendency of the community to sharia-based hospital services. This research uses quantitative approach with quantitative descriptive method by describing or explaining data from each of the collected variables. The result of the research based on data analysis shows that the awareness of the importance of Maqasid Syariah Islamiyah in Islamic hospital service is quite high, The results based on data analysis show that awareness of the importance of Maqasid Syariah Islamiyah in Islamic hospital services is very high. From result of calculation of multiple regression showed variable (X) Maqasid Syariah Islamiyah significant to variable (Y) interest and preference of patient in choosing hospital.
DETERMINAN KINERJA KEUANGAN ASURANSI SYARIAH DI INDONESIA PERIODE 2014-2016 Hidayati, Audina Ayu; Shofawati, Atina
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 11 (2018): November-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (516.484 KB) | DOI: 10.20473/vol5iss201811pp889-904

Abstract

This study aims to determine the effect of exogenous variables Leverage, liquidity, Company Size, and Company Age on profitability with proxy ROA. This research uses quantitative approach by using secondary data in the form of financial statements of sharia insurance companies which listed on Otoritas Jasa Keuangan (OJK) in year 2014-2016. Regression result by using technique of panel data analysis with eviews 6. In this reasearch shows that the variables of Leverage, Liquidity, Company SizeandCompany Agesignificant effect on the profitability of sharia insurance companies simultaneously. Partially, significant Leverage and Company Age at 0,1 (10%) has significant negative effect towards on ROA but there is no effect in the variables of liquidity andCompany Sizetowards on Profitability of 93.8%. for 6,2 %, it is affected by other variables which are not included in this research.
KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA DAN PERUSAHAAN ASURANSI SYARIAH DI MALAYSIA PERIODE 2013-2015 AMANI, ZATA ATIKAH; Sukmaningrum, Puji Sucia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 8 (2018): Agustus-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (504.503 KB) | DOI: 10.20473/vol5iss20188pp642-659

Abstract

The purpose of this research is to determine the differences in financial performance of Islamic insurance in Indonesia and Islamic insurance in Malaysia during the period of 20132015. This research method uses quantitative methods, and using sample of three Islamic insurance companies in Indonesia and eight Islamic insurance companies in Malaysia. Subsequently, do different test by using Mann-Whitney Test and Independent Sample T-Test. Assessment of financial performance is measured by the ratio of change of surplus ratio, underwriting ratio, incurred loss ratio, commission ratio, management ratio, premium growth ratio, and retention ratio. The data used is secondary data which is being collected of annual financial report from 2013-2015.       The comparison shows that there’s significant difference in, underwriting ratio, and there are no significant differences in surplus ratio, incurred loss ratio, commission ratio, management ratio, premium growth ratio, retention ratio.
ANALISIS PERBANDINGAN BANK SYARIAH NON DEVISA DAN BANK SYARIAH DEVISA DITINJAU DARI KINERJA FUNGSI BISNIS DAN FUNGSI SOSIAL DENGAN METODE RGEC DAN SHARIA CONFORMITY INDIACTOR PERIODE 2011 – 2015 Baldina, Zain Nahdi; Hendratmi, Achsania
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 3 (2018): Maret-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (539.623 KB) | DOI: 10.20473/vol5iss20183pp247-263

Abstract

This study aims to compare and see the differences between foreign Islamic bank and non-foreign Islamic bank using method RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital). This study examines the comparison in business and social performance of four foreign Islamic banks and six non-foreign Islamic banks. The collection of data in this study was done by collecting all the annual reports of banks that has  been created as a sample over the period 2011-2015.The test result of the Independent Samples T-test and Mann Whitney Test showed there was no differences in the business performance of foreign Islamic banks exchange with Non-foreign Islamic Bank exchange as seen from the aspect of Risk profile (FDR), GCG, and Earnings (ROA). While there were differences of business and social performance as seen from Earnings (ROE), capital (CAR), and Sharia Conformity Indicator (PSR and ZR) aspects.
Dampak Penyaluran Infak Untuk Kegiatan Usaha Produktif dalam Penguatan Modal dan Peningkatan Kenerja UMKM Rafdison, Muhammad Akbar; Nafik, Muhammad
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 1 (2018): Januari-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (216.291 KB) | DOI: 10.20473/vol5iss20181pp19-31

Abstract

       This research aims to find out how the impact of infaq distribution productively affects reinforcement of capital and UMKM performance. Subject of UMKM that becomes an informant in this research is members of Guided Independent Business Group of Social Fund Foundation AlFalah Surabaya. This research uses qualitative approach with a case study strategy. Then, technique of collecting data uses interview directly to the objects, and technique of validating data uses source triangulation, while technique of analyzing data uses narrative-descriptive.       The result of this research shows that infaq fund distribution for productive activity that has been given by Social Fund Foundation Al-Falah could increase UMKM capital structure and impact to improving performance from the business that they manage. The last impact that they felt is there is business revenue increase, so that the UMKM subject could fulfill all the neccessities of life and improve the prosperity.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFIT DISTRIBUTION MANAGEMENT BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2016 Sholfyta, Adlina; Filianti, Dian
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 11 (2018): November-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (617.013 KB) | DOI: 10.20473/vol5iss201811pp971-986

Abstract

This research aims to find out the influence of financing to deposit ratio, deposit, and age of bank both partially or simultaneously to profit distribution management of islamic commercial bank in Indonesia. The sample are 8 islamic commercial banks in the period 2011-2016. This research uses quantitative approach by using secondary data in the form of financial statements of islamic commercial bank which listed on Bank Indonesia in year 2011-2016.       Regression result by using technique of panel data analysis with Eviews 6. The result showed that financing to deposit ratio and are partially giving significant influence to Profit Distribution Management. Meanwhile, age of bank have partially insignificant influence to Profit Distribution Management. Simultaneously, financing to deposit ratio, deposit, and age of bank have significant influence to Profit Distribution Management with 27,82% value of coefficient determination, while the remaining 72,18% is influenced by other variables not included within this research.
EFISIENSI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA TAHUN 2012-2016 METODE NON PARAMETRIK Putri, Linda Dwi Wahyu; Shofawati, Atina
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 9 (2018): September-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (557.493 KB) | DOI: 10.20473/vol5iss20189pp724-738

Abstract

This research purpose to analyze and comparing the level of efficiency of Islamic Banks and Sharia Business Unit in Indonesia. Input variables that used for measurement of efficiency are total of funds, fixed assets, and operational expenses, and output variables are total financing, cash, and other operational expenses.          The method that used for measurement of efficiency is non parametric method with Constan Return to Scale (CRS) and Variable Return to Scale (VRS) assumption. The statistical tool that used for comparing the level of financing efficiency between Islamic Banks and Sharia Bussiness Unit is Mann-Whitney U-Test. The samples are 11 Islamic Banks and 19 Sharia Business Unit that comply with the specified sample criteria. The results of this research showed that with assumption CRS is Business Unit more efficient than Islamic Banks Islamic, but with assumption VRS is Islamic Banks more efficient than Business Unit. The result of hypothesis test showed that with CRS assumption there is a difference in level of efficiency of Islamic Banks and Sharia Business Unit in Indonesia, and with VRS assumption there is not difference in level of efficiency of Islamic Banks and Sharia Business Unit in Indonesia.
PENENTUAN INVESTASI BERDASARKAN TINGKAT RISIKO PADA SAHAM SYARIAH, REKSADANA SYARIAH, DAN EMAS PERIODE 2011-2015 Fitri, Ayu; Septiarini, Dina Fitrisia
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 6 (2018): Juni-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (749.213 KB) | DOI: 10.20473/vol5iss20186pp483-497

Abstract

The purpose of this study was to determine the difference of rate of risk on islamic stock, islamic mutual fund, and gold period 2011-2015. It uses quantitative approach by using Kruskal Wallis test. The sample collecting method used purposive sampling. This study was used secondary data that was collected from official websites of Indonesia Stock Exchange, PT BNP Paribas, and Price Gold. Data used was historical data from JII index, NAV per unit BNP Paribas Pesona Syariah, and gold price.         The result Kruskal-Wallis test show that there was significant difference of rate of risk on islamic stock, islamic mutual fund, and gold. But, when used Mann-Whitney next test show that there was no significant difference on Islamic stock. The result of this study proved that islamic stock was more best than gold and islamic mutual fund.
PERAN BAITUL MAAL WAT TAMWIL (BMT) AMANAH UMMAH TERHADAP PENINGKATAN USAHA PEDAGANG KECIL DI PASAR KARAH SURABAYA Indraswari, Puspa; Fauzi, Qudsi
Jurnal Ekonomi Syariah Teori dan Terapan Vol 5, No 2 (2018): Februari-2018
Publisher : Universitas Airlangga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (308.997 KB) | DOI: 10.20473/vol5iss20182pp93-107

Abstract

       This study aims to analyze the role of BMT “Amanah Ummah” in empower the small traders. The research methods used in this research was case study qualitative method, using data collection techniques performed with conductive interviews and direct observation with the object of research. The result of this study indicate that BMT has been instrumental in increasing the business of small traders in Karah market. The business improvement from the small traders can be seen from the business turnover, business asset, business income and the stability of their business. The member of BMT in Karah market, on average has increased their business seen from their business volume, increasing of daily inventory such as equipment used for trade and revenues of their business income.

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