https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/issue/feed Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 2019-11-09T15:47:21+00:00 Dr. Husni, M.Ag. husnisyam@gmail.com Open Journal Systems <p><a href="http://www.issn.lipi.go.id/issn.cgi?daftar&amp;1518145677&amp;1&amp;&amp;" target="_blank" rel="noopener"><strong>ISSN&nbsp;2714-8793</strong></a><strong>(Print)</strong></p> <p><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1570633676&amp;1&amp;&amp;" target="_blank" rel="noopener"><strong>E-ISSN 2615-8469</strong></a><strong>(Online)</strong></p> <p>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> https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/429 ANALISIS PENERAPAN TRANSAKSI IJARAH DAN AL IJARAH AL MUNTAHIYA BIT TAMLIK PADA BANK SYARIAH 2019-11-09T04:01:45+00:00 Ali Muhayatsyah muhayatsyah@gmail.com <p><em>This study was conducted to investigate how the implementation of ijarah and Al Ijarah al Muntahiya bit Tamlik (IMBT) transactions in Islamic banks. The application of lease transactions with ijarah and IMBT schemes on Islamic bank products is in accordance with Islamic principles. The basis of the implementation of ijarah transactions in Islamic banks refers to the rules of the Fatwa of the National Sharia Board of the Indonesian Ulema Council (DSN-MUI) and Supreme Court Regulation No. 2 of 2008 on Compilation Islamic Economic Law (KHES).</em></p> <p><em>There are differences regarding the implementation of the transfer of ownership of the object of lease on IMBT, the transfer of the object of the lease can only be carried out if the ijarah agreement has been completed, the option to transfer the object of the leased object can be done with the promise (wa'ad) of buying and selling. So there is no regulation regarding IMBT contract based on the transfer of ownership of the object with the promise (wa'ad) of the grant, it is contradictory because there is a reward that must be given by the customer (mustajir) to the bank for the IMBT contract object.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/430 ANALISIS VECTOR AUTOREGRESSION (VAR) TERHADAP INTERRELATIONSHIP ANTARA FINANCING DEPOSIT RATIO (FDR) DAN RETURN ON ASSET (ROA) PADA BANK SYARIAH DI INDONESIA 2019-11-08T16:55:39+00:00 Iskandar Iskandar iskandar@iainlhokseumawe.ac.id <p><em>The Vector Autoregressive Model (VAR) is a very useful analytical tool in understanding the existence of interrelationships between economic variables and in the formation of a structured economy. This study aims to explain the analysis of the Vector Autoregressive (VAR) model and explain the application of the Vector Autoregressive (VAR) model for influence analysis. The FDR ratio in the Sharia Commercial banks tends to be stable. This is illustrated from the coefficient of determination which is almost close to 100%, namely 91.55%. Cointegration test results show there is no long-term balance relationship between FDR variables with ROA of Islamic banks in Indonesia. ROA has a positive effect on ROA while ROA on FDR is negative, meaning that FDR makes a small contribution to ROA.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/431 EKSISTENSI KEADILAN SOSIAL DALAM KEUANGAN PUBLIK ISLAM 2019-11-09T04:06:10+00:00 Ramadhan Razali ramadhan@iainlhokseumawe.ac.id Sutan Febriansyah sutanf@gmail.com <p><em>The Conclusion form this research is social justice in Islamic societies can prosper society and advance the economic level of the State. The existence of the principle of social justice can be seen from the instruments of Islamic distribution of interest in equalizing wealth in society. The principle of justice is also contained in the Islamic land tax instrument. Therefore, the bidding instrument in Islamic public finance offered by Abi Ja'far Ibn Nasr al-Dawudi &nbsp;is very relevant to this era.</em></p> <p><em>This study uses Adam Smith's taxation theory which says that the principles of taxation are certainty, fairness, economics, and belief. While for the theory of social justice the writer uses the theory of John Rawls which explains about justice must represent the principles of justice and equality.</em></p> <p><em>The method used by the author is a qualitative method. Through collecting data and information through literature (library research). As primary data in this study is the book Al-Dawudi, that is Wa b Al-Amwal by Abi Ja'far Ibn Nasr Al-Dawudi. While for secondary data the authors use books related to the theme, namely the thesis or dissertation of journals and information media relating to the theme of this thesis. What was being discussed was discussing history and discussing contemporary Islamic economics.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/432 GOOD CORPORATE GOVERNANCE DAN MANAJEMEN RESIKO DI BANK SYARIAH 2019-11-09T04:06:57+00:00 Rita Mulyani ritamulyani12@gmail.com <p><em>By applying the principles of good corporate governance and risk management, Islamic banks have won the trust of the public by significantly increasing the number of Islamic bank customers, although not as much as conventional bank customers. To build public trust in Islamic banks, in addition to GCG, there is also a need for good management and risk management of Islamic banks. It is hoped that Islamic banks will be able to play an active role in banking activities in Indonesia as an indicator of whether or not the economic conditions in Indonesia. The role of corporate governance has been far applied in the teachings of Islam. The principles of Good Corporate Governance which consist of transparency, accountability, responsibility, professional and fairness are contained in sharia values ​​which intensely consist of: (1) shiddiq (honesty), (2) trust (fulfillment of trust), (3) fathanah (intelligence), (4) tabligh (transparency, openness). The important thing that needs to be done by Islamic banks is to build an effective risk management culture, so that banks have competitiveness and survive in economic conditions that are full of uncertainty or even crisis. The types of risks faced by Islamic banks include the following: 1) Financing Risk, 2) Liquidity Risk, 3) Interest Rate Risk, and 4) Operational Risk.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/388 INTEGRATION INTERCONNECTION OF ISLAMIC AUDITING LEARNING MODEL IN 4.0 ERA 2019-11-09T04:01:45+00:00 Dinik Fitri Rahajeng Pangestuti dinikfitri.uinsuka@gmail.com <p style="margin: 0px; text-align: justify; line-height: normal;"><em><span lang="EN-ID" style="margin: 0px; font-family: 'Times New Roman','serif';">Auditor is an important profession in the business world. One of the auditor duties is to issue the opinion of financial statements. The opinion that was issued by the auditor becomes a guarantee on the fairness of the financial statements of the company. Auditors as independent parties have the obligation to check the financial statements of the client's company. In carrying out its duties, an auditor must adhere to the established professional standards and ethics. However, offence committed by the auditor towards the audit standards and ethics still occur. It can be viewed audit scandal histories, it is important to improve the auditing-learning process in campus. Campus as centre of knowledge is not only to educate a competent auditor but also to educate the morality of auditor.</span></em></p> <p style="margin: 0px; text-align: justify; line-height: normal;"><em><span lang="EN-ID" style="margin: 0px; font-family: 'Times New Roman','serif';">This research is qualitative research which uses action research methodology. The data is taken in real learning cases in auditing class then constructing the existing rules in learning, standard output of auditor and Al Qur’an rules to become a learning model. Other datas are taken by interviewing the experts to confirm about the model. </span></em></p> <p style="margin: 0px; text-align: justify; line-height: normal;"><span lang="EN-ID" style="margin: 0px; font-family: 'Times New Roman','serif';"><em>The result of this research is auditing-learning model that is able to be applied in auditing class.</em> </span></p> 2019-11-08T16:12:21+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/433 KONTRAK JUAL BELI DI ERA KONTEMPORER 2019-11-09T03:58:46+00:00 Lukman Hamdani pangeranhaluna@gmail.com <p><em>Buying and selling contracts are very essential in terms of commerce because they are related to the validity of buying and selling, Khiyar, Bai ’Al-Mu’atha, the attitude of Ant-Tharadin and as-saman and as-si’r. Because buying and selling things like this must be clear and detailed so that no one is disappointed between buyers and sellers, the most common problem is not understanding and understanding the essence of the sale and purchase contract itself even though this is very necessary and needed in terms of commerce .</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/434 PENGARUH EKUIVALEN RATE BAGI HASIL, TINGKAT SUKU BUNGA DEPOSITO BPR DAN JUMLAH KANTOR BPRS TERHADAP JUMLAH NASABAH DEPOSITO iB MUDHARABAH PADA BPRS DI INDONESIA PERIODE 2016-2018 2019-11-09T04:17:01+00:00 Juliana Putri juliana_putri8822@yahoo.com Salman Alfarisi juliana_putri8822@yahoo.com <p><em>This study aims to determine the effect of the equivalent rate of profit sharing, interest rates on BPR deposits and the number of BPRS Offices on the number of mudharabah iB deposit customers at BPRS in Indonesia. The research method used is quantitative descriptive research using secondary data in the form of financial reports published by OJK in Sharia Banking Statistics (SPS) and Indonesian Banking Statistics (SPI) with time series data in the period of 2016-2018. The sample in this study all BPRS in Indonesia </em><em>is </em><em>168 BPRS. Analysis of research using multiple linear regression analysis using application or supporting software namely PASW (Predictive Analytics SoftWare) Statistics 18, the results of research, it can be concluded that: 1) Equivalent rate of profit sharing (X1) has a significant negative effect of iB mudharabah deposit customers</em><em>, </em><em>2) Variable interest rates on BPR deposits (X2) do not affect the number of mudharabah iB deposit customers. 3) The variable number of BPRS offices (X3) has a significant positive effect on the number of mudharabah iB deposit customers. 4) The coefficient of determination obtained is 0.586 or 58.6%. which means that 58.6% causes variable variable number of iB mudharabah (Y) deposit customers can be influenced by the equivalent rate of profit sharing, the level of BPR deposit rates and the number of BPRS offices, while the remaining 41.4% is influenced by other factors not included in the study.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/435 PERSPEKTIF HUKUM EKONOMI SYARIAH TERHADAP PRAKTIK JUAL BELI UANG KUNO DI KOTA LHOKSEUMAWE 2019-11-09T04:23:27+00:00 Yoesrizal M Yoesoef yoesrizal@iainlhokseumawe.ac.id Endang Widia Pangesti widiapangestiendang@gmail.com <p><em>Recently, people are purchasing and selling more old money in many areas including Lhokseumawe, the prices offered are varied from tens of thousands, hundreds of thousands, even millions. This research aims to explain the practice of old money trading and the factors which influence this transaction at Lhokseumawe including the Sharia Economic Law review toward old money trading. The result of the research indicates that there are 2 types of mechanism for purchasing and selling the ancient money in Lhokseumawe, the first step where someone looks for oldmoney himself and then resells it, the second, seller sells someone else's money by agreement where the seller will provide a place for such a transaction. On the other hand, there are two methods ofold money sale which aredirect selling (sell it manually) and purchasing itvia online. Besides, there are several factors encouraging the old money transaction development at Lhokseumawe, namely: economic factors, hobbies, uniqueness factors, the collectors' hobby, scarcity factors, and historical values. In Sharia Economic Law observation, the old money sale transactions are "permissible" because the old money is no longer applied for a medium of exchange. Likewise, because of its high price, the commercial of old money is allowed. Meanwhile, the old money becomes a high value and antique object/merchandise like other art items such as ancient furniture and paintings. Therefore, high prices determination for old money exchange is reasonable and permissible in the KHES (kompilasi Hukum Ekonomi Syariah) which is one of the references in Sharia Economic law.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/436 PENILAIAN FAKTOR-FAKTOR MAKRO EKONOMI, COUPON, YIELD TO MATURITY, TIME TO MATURITY DAN RATING TERHADAP FAIR PRICE SUKUK KORPORASI PASAR MODAL SYARIAH DI INDONESIA PERIODE TAHUN 2014-2018 2019-11-09T15:47:21+00:00 Teni Rubiyanti teni.rubiyanti@gmail.com <p><em>Capital Market with sharia principles in Indonesia has several regulations that regulate the use of Fair Prices in corporate sukuk instruments. Fair price is used as a reference in transactions as well as provisions in the presentation of Financial Statements for Financial Institutions and Investment Managers related to Mutual Fund products. The research aims to examine the effect of macroeconomic factors (Inflation, SBIS Yield Rate, Profit Sharing Rate of Mudharabah Deposits, Rupiah Exchange Rate to Dollar), Coupon Rate, Yield to Maturity, Time to Maturity, and Ratings partially and simultaneously to Fair Price Corporate Sukuk for the period 2014-2018. The source of research data is taken from several institutions which are statistical and historical data of transactions, which consist of BI, OJK, IDX, IBPA, KSEI and PEFINDO.</em></p> <p><em>This research is a quantitative approach, where sampling is done by purposive sampling consisting of 7 corporate sukuk series. The analysis technique uses the Panel Data Regression Test with a random effect model and hypothesis testing using t-statistics, testing the coefficient of determination, and F-statistics to test the effect of variables together with a significance level of 5%.</em></p> <p><em>The results showed that the Rupiah to Dollar Exchange Rate, Coupon Rate, and Time to Maturity had a positive and significant effect, Yield to Maturity had a negative and significant effect while Inflation, SBIS Yield Rate, and Profit Sharing Rate of Mudharabah Deposits did not significantly influence the Fair Price of Corporate Sukuk, but simultaneously all of these variables significantly influence the Fair Price of Corporate Sukuk. For testing the coefficient of determination obtained by 86.49% shows the ability of the independent variable in explaining the Corporate Fair Price Fair, the remaining 13.51% is explained by other variables not included in this study.</em></p> 2019-11-08T00:00:00+00:00 ##submission.copyrightStatement##