https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/issue/feed Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 2021-06-07T17:25:55+00:00 Angga Syahputra (Editor in Chief) anggasyahputra@iainlhokseumawe.ac.id Open Journal Systems <h2><strong>JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan</strong></h2> <p style="text-align: justify;">Journal of Islamic Economics, Accounting and Banking (JESKaPe) is a scientific journal managed by the Islamic Economics Study Program of the Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal as a forum for pouring research results both conceptually and technically related to the scope of Islamic Economics, Islamic Finance and Islamic Banking. The JESKaPe Journal is published twice a year, in June and December, the first issue of June 2017.</p> <table> <tbody> <tr> <td> <p style="text-align: justify;"><span style="color: #333333; font-family: 'Open Sans', sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">The journal publishes state-of-art papers in fundamental theory, experiments and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion and concise conclusion. As our commitment to the advancement of science and technology, the JESKaPe Journal follows the open access policy that allows the published articles freely available online without any subscription.</span></p> <p style="text-align: justify;"><span style="color: #333333; font-family: 'Open Sans', sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;"><strong>&nbsp;</strong></span></p> <p style="text-align: justify;"><span style="color: #333333; font-family: 'Open Sans', sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;"><strong>Journal JESKaPe Secretariate:</strong></span></p> <p style="text-align: justify;">Editorial Office Journal of JESKaPe:<br>2nd Floor - Faculty of Islamic Economics and Business<br>Jl. Medan-Banda Aceh, Km. 275 No. 1 Buket Rata, Alue Awe Kecamatan Muara Dua, Kota Lhokseumawe, Provinsi Aceh. Kode Pos 24351<br><br>Email: jeskape@iainlhokseumawe.ac.id</p> <p>Published by the&nbsp;<a href="https://febi.iainlhokseumawe.ac.id/" target="_blank" rel="noopener">Faculty of Islamic Economics and Business</a>,&nbsp;<a href="https://www.iainlhokseumawe.ac.id/" target="_blank" rel="noopener">IAIN Lhokseumawe</a></p> <p>&nbsp;</p> </td> <td>&nbsp; &nbsp;<span style="color: #ffffff;">xxx</span>&nbsp;&nbsp;</td> <td><img src="/public/site/images/jeskape/homeJeskape1.png" width="332" height="336"></td> </tr> </tbody> </table> <p>&nbsp;</p> https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1077 FAKTOR- FAKTOR YANG MEMPENGARUHI INTEREST OF REVISIT WISATAWAN PADA WISATA UJONG BLANG KOTA LHOKSEUMAWE 2021-06-03T05:13:49+00:00 Juliana Putri julianaputri@iainlhokseumawe.ac.id Fitria Andriani fitriaandriani135@gmail.com <p><em>Traveling is a necessary thing in everyday life, traveling on a tour can eliminate boredom and can remember thoughts of everyday problems. A good tourist spot will greatly affect the desire to make a visit on that tour, and a good tourist spot will be interesting to make a repeat visit on that tour. The research aims to see the effect of service influence, tourism image, tourist attraction and promotion partially and simultaneously on the interests of visiting tourists. This research uses quantitative methods. Sampling combines accidental sampling and purposive sampling, involving 97 tourists as respondents. Data processing using multiple linear regression with IMB 22 statistical tools: The results of data analysis show that service quality (X1) does not have a significant effect on the interest of returning tourists with a significant value of 0.394&gt; 0.05. The results of data analysis show that the tourism image ( X2) has a significant effect on the interest of returning tourists with a significant value of 0.000 &lt;0.05. The results of data analysis show that tourist attraction (X3) has a significant effect on the interest of returning tourists with a significant value of 0.031 &lt;0.05, the results of data analysis show that Promotion (X4) has a significant effect on the interest of returning tourists with a significant value of</em></p> <p><em>0.022 &lt;0.05 on testing service quality, tourism image, tourist attraction, promotion is able to influence the interest of returning visits simultaneously where the significance value is 0.000 &lt;0.05.</em></p> 2021-06-03T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1136 ANALISIS DAMPAK KEBIJAKAN MERGER DALAM PENGEMBANGAN BANK SYARIAH DI INDONESIA 2021-06-03T05:28:36+00:00 Erwin Saputra Siregar erwinsaputrasiregar@uinjambi.ac.id Sissah Sissah sissah@uinjambi.ac.id <p><em>This study aims to analyze the impact of the merger policy on the progress of Islamic banks. The slow progress of Islamic banks in Indonesia makes experts think of a policy so that Islamic banks can develop rapidly. This type of research is library research, which is a series of activities that focus more on the methods of collecting library data, reading, taking notes and analyzing research materials. This type of research uses qualitative methods. The nature of this research is descriptive analysis, which is to systematically explain the data obtained as they are and be analyzed in depth. The results of this study are the s</em><em>h</em><em>aria bank merger policy has not been able to increase the market share of Islamic banks in Indonesia, even the chance of decreasing the market share of Islamic banks is very high considering that many small Islamic banks will be unable to compete with the merged Islamic banks. It is different if the policy issued is to establish a new Sharia BUMN Bank. This policy will make competition more evenly distributed because it is seen from the asset side between Islamic banks that the difference is not too far away.</em></p> <p><strong><em>Keyword :</em></strong><em> Policy; Merger; Islamic Banks</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Abstrak</em></strong></p> <p><em>Penelitian ini bertujuan untuk menganalisis dampak kebijakan merger dalam kemajuan bank syariah. Lambatnya kemajuan bank syariah di Indonesia membuat para ahli memikirkan suatu kebijakan agar bank syariah dapat berkembang pesat. Jenis penelitian ini adalah library research, yaitu rangkaian kegiatan yang lebih menitikberatkan pada metode pengumpulan data pustaka, membaca, dan mencatat serta menganalisis bahan penelitian. Jenis penelitian ini menggunakan metode kualitatif. Sifat penelitian ini adalah analisis deskriptif yaitu menjelaskan data-data yang diperoleh apa adanya secara sistematis dan dianalisis secara mendalam. &nbsp;Hasil penelitian ini adalah kebijakan merger bank syariah belum bisa menaikkan market share bank syariah di Indonesia, bahkan peluang turunnya market share bank syariah sangat tinggi mengingat banyak bank syariah-bank syariah kecil yang akan kalah bersaing dengan bank syariah hasil merger. Berbeda halnya jika kebijakan yang dikeluarkan adalah mendirikan Bank BUMN Syariah yang baru. Kebijakan tersebut akan membuat persaingan lebih merata karena dilihat dari sisi aset antara bank syariah selisihnya tidak terlalu jauh.</em></p> <p><strong><em>Kata Kunci: </em></strong><em>Kebijakan; Merger; Bank Syariah</em></p> 2021-06-03T05:27:24+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1140 PENGARUH KARAKTER SPIRITUAL TERHADAP PRODUKTIVITAS SANTRI 2021-06-05T02:24:25+00:00 Devi Maudiani devimaudianiunit1@gmail.com Ismaulina Ismaulina ismaulina@gmail.com <p><em>This study aims to determine whether there is an effect of spiritual character on the productivity of students in the Bank Indonesia Islamic Boarding School Economic Independence Development Program at the Darul 'Ulum Al-Munawwarah Islamic Boarding School, Lhok Mon Puteh / Blang Pohroh, Cunda, Lhokseumawe City. This study uses a quantitative method with an associative approach. Data collection was carried out by distributing questionnaires with a sample of 25 respondents. To analyze the data using an analysis tool, namely SPSS version 22. The method of analysis used validity and reliability tests, normality test, simple linear regression test and hypothesis testing. The results showed that the t-test results of the spiritual character variable (x) had a positive effect on the productivity of the students (y) as evidenced by the t-count value greater than the t-table with a significance that was smaller than the determined significance. Economic Independence Development Program of the Bank Indonesia Islamic Boarding School at the Darul 'Ulum Al-Munawwarah Islamic Boarding School in Lhok Mon Puteh / Blang Pohroh, Cunda, Lhokseumawe City..</em></p> 2021-06-05T02:18:55+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1178 ANALISIS PENGARUH KECUKUPAN MODAL (CAR), LIKUIDITAS (FDR) TERHADAP PROFITABILITAS PADA BANK MUAMALAT (Periode 2016-2020) 2021-06-05T03:41:44+00:00 Ajeng Febri Setyarini ajengfebri58@gmail.com Muhammad Iqbal Fasa miqbalfasa@radenintan.ac.id Suharto Suharto prof.suharto@radenintan.ac.id <p><em>Banking institutions are one of the </em><em>activator</em><em> of a country's economy, namely business entities that collect funds from the public in the form of deposits and channel them back to the public in the form of credit. Efficient and optimal fund collection and distribution conducted by banks will be in line with the main objective of banking, namely achieving a level of profitability. Therefore, banks need to maintain profitability in order to remain stable or even increase. Return on Asset (ROA) is used as a proxy in measuring the profitability of a bank. A fairly complex problem in bank operational activities is liquidity management, due to the existence of funds managed by banks, most of which are short-term funds obtained from the public and can be withdrawn at any time. The purpose of this study is to obtain findings regarding the effect of capital adequacy</em><em> ratio</em><em> (CAR) and liquidity on profitability . </em><em>The research method is to use quantitative research with secondary data, namely where the data that has been published with data collection using documentation techniques and analysis techniques using explanatory research methods</em><em>. The results showed that capital adequacy</em><em> ratio</em><em> (CAR) and liquidity partially had a positive and insignificant effect on profitability while simultaneously had a significant effect on profitability.</em></p> 2021-06-05T03:36:39+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1137 HOPE FAMILY PROGRAM FOR MUSLIM SOCIETY WELFARE: EVIDANCE FROM HOPE FAMILY WEST PEKALONGAN REGENCY 2021-06-06T16:07:43+00:00 Khusnul Marom masnunahma@gmail.com Tamamudin Tamamudin tamamudin@iainpekalongan.ac.id Hendri Hermawan Adinugraha hendri.hermawan@iainpekalongan.ac.id <p><em>This research has a purpose to describe the implementation mechanism of the Family Hope Program (PKH) in West Pekalongan Regency and to determine the level of welfare of the PKH recipients in West Pekalongan Regency. The method used in this research is qualitative with a field research approach. Sources of data in this study are program implementers and recipients of the PKH as well as scientific publications and research reports related to public policies such as PKH. Data collection methods in this study are in-depth interviews, observation, and documentation. Technique and data analysis in this research are data collection, data reduction, data display, and conclusion drawing and verification. The results of the study concluded that the effectiveness of PKH in West Pekalongan Regency. PKH in Pekalongan which was started in 2015-2020 which aims to alleviate poverty, one of which is in West Pekalongan Regency which started in 2015 has been running effectively. The effectiveness of this program is due to the precise targeting of participants and the effective allocation of PKH funds by PKH participants to make PKH efficient and in accordance with PKH goals, so as to reduce and alleviate poverty in Pekalongan, especially West Pekalongan Regency. From an Islamic perspective, this program has the value of justice, responsibility has been carried out well because PKH officials have found accuracy in determining the recipient of assistance by PKH officers, the responsibility for assistance and the accuracy of the date and amount of aid distributed in the District of West Pekalongan.</em></p> 2021-06-06T16:07:42+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1190 MEREDUKSI TURNOVER INTENTION KARYAWAN FINANCE (STUDI KASUS PADA PT. CENTRAL SANTOSA FINANCE CABANG SEMARANG) 2021-06-06T16:22:14+00:00 Aprih Santoso santosoaprih@yahoo.com Mohamad Ashar Amin muhamad_am@yahoo.co.id <p><em>Human resources are the main mover in a company. The key to the success of a company lies in human resources, namely as the initiator, energizer, creativity and their efforts to the organization on an ongoing basis. This research was conducted at PT. Central Santosa Finance Semarang Branch Field Collection Section with the aim to determine the effect of job stress, compensation, leadership and organizational commitment to turnover intention. The research sample consisted of 37 people using the census method. The analysis used is multiple linear regression analysis. The results showed that job stress, compensation, leadership, organizational commitment had a positive and significant effect on turnover intention.</em></p> <p>&nbsp;</p> 2021-06-06T16:17:28+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1237 KONDISI EKONOMI SYARIAH DI INDONESIA PASCA MERGERNYA BANK SYARIAH BUMN 2021-06-06T16:27:56+00:00 Angga Syahputra anggasyahputra@iainlhokseumawe.ac.id <p><em>Indonesia has the largest Muslim population in the world. With this amount, of course, it should be a capital for economic strength. However, as of November 2020, data released by the Financial Services Authority put the Islamic banking market share at 6.33%. Efforts to merge the three state-owned Sharia banks into Indonesian Sharia Banks are expected to increase the penetration of the sharia economy in Indonesia, which is still far behind when compared to conventional domestic economic movements and Islamic financial transactions in other countries. This research will describe the extent of the sharia economic conditions in Indonesia after the merger of state-owned sharia banks into BSI. This study uses a qualitative method with a type of literature review research which is obtained from various authentic sources such as books, articles, journals and trusted websites. There was a 2.7% increase in the market share of Islamic banks after the merger. This increase when compared to the existing potential and the market is still very small. However, it is hoped that this impact will continue to increase over time, especially as capital support for various financial sectors and the halal industry in the country.</em></p> 2021-06-06T16:27:55+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1199 RELEVANSI PRINSIP EKONOMI ISLAM DALAM PEMBINAAN UMAT ISLAM 2021-06-06T16:35:40+00:00 Reni Ria Armayani Hasibuan reniriaarmayani@uinsu.ac.id <p><em>Indonesia is one of the developed countries with abundant natural wealth, because these abundant natural resources make Indonesia a country that can be relied on. However, in reality there are still many people who belong to the poor, who live in poverty. This becomes a big question, why does this happen? What's wrong with the economic system? departing from this, this article takes a decision taken from an economic system that is still wrong, namely using a capitalist system, so that a deeper study is needed to study the Islamic economic system as a solution to create prosperity for society. This article also affirms that Islamic Economics is dynamic, and not compartmentalized, in the sense that Islamic Economics provides blessings for all levels of society. This is because Islamic Economics makes Al Quran and As Sunnah as the basis of its implementation, coupled with ijtihad and the increasing thinking of experts in the field of Islamic economics that Islamic Economics is the best solution as a way out of poverty and economic decline.</em></p> 2021-06-06T16:33:26+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1189 PENGARUH DANA PIHAK KETIGA, BIAYA OPERASIONAL, BI RATE, DAN INFLASI PADA PENDAPATAN MARGIN MURABAHAH 2021-06-06T16:46:07+00:00 Yuli Mustikawati yulimustika45@gmail.com Muhammad Ali Fikri muhammad.fikri@mgm.uad.ac.id <p><em>The purpose of this study is to determine the effect of third party funds, operational costs, BI rate and inflation on murabahah margins income of Islamic commercial banks in Indonesia. This research data uses secondary data in the form of quarterly financial reports of Islamic commercial banks in 2015-2019. The total population used was 14 Islamic commercial banks registered with the Financial Services Authority during the 2015–2019 period. Sampling using purposive sampling technique and data processing using the Eviews 9 application. Results: First, third party funds have a positive effect on murabahah margin income. Second, operating costs have a positive effect on murabahah margin income. Third, the BI rate has a negative effect on murabahah margin income. Fourth, inflation has a positive effect on murabaha margin income.</em></p> 2021-06-06T16:46:06+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/1200 TINJAUAN EKONOMI SYARIAH TERHADAP STRATEGI BISNIS UNIQ DRINK HEALTHY HERBAL DRINK KOTA LHOKSEUMAWE 2021-06-07T17:25:55+00:00 Hidayatina Hidayatina hidayatinatina@gmail.com Suci Lailatul Laila lailatullaailasuci@gmail.com <p><em>The driving factor for the increased consumption of herbal medicine is the widespread issue of back to nature voiced by the international media. UniQ Drink Healthy Herbal Drink is a contemporary herbal drink from Central Java, which found an innovation with a traditional concept to become modern. The large number of herbal drink enthusiasts has attracted the attention of Mrs. Adis to become an entrepreneur in the herbal drink UniQ Drink Healthy Herbal Drink in the city of Lhokseumawe. The objectives of this research are: To examine the business strategy of UniQ Drink Healthy Herbal Drinks in general and based on a sharia economic perspective? The method used is in the form of field research with a qualitative descriptive approach. The results of this study explain that: a) UniQ Drink's business strategy is in accordance with the production and marketing strategy, in its production strategy the company does not use chemicals and preservatives and its management is still traditional. b) This business has not implemented a business strategy in accordance with Islamic law, including the facts that are not in the packaging label which are not indicators of production and expiration dates and in financial records, but the company always gets out of the amount earned by 20% of the amount obtained to give to the people.</em></p> 2021-06-07T17:25:54+00:00 ##submission.copyrightStatement##