Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape <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> en-US husnisyam@gmail.com (Dr. Husni, M.Ag.) muhayatsyah@gmail.com (Ali Muhayatsyah, M.E.I.) Mon, 24 Dec 2018 00:00:00 +0000 OJS http://blogs.law.harvard.edu/tech/rss 60 ANALISIS HUBUNGAN PEMEGANG SAHAM DENGAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/367 <p><em>Signaling theory explains that dividend policy is information that has value. The market will react positively if there is a dividend increase. Increasing dividend payments will be followed by an increase in stock prices, because the company has value. Announcement of dividends is responded by the market quickly when there is an abnormal return at the time of the announcement (informationally efficient market). If investors react to the information content of dividend announcements that have economic value and have a positive impact on the company, then the reaction is the right reaction (decisionally efficient market).</em></p> <p><em>&nbsp;</em></p> <p><em>Keyword: Dividend Policy, Signaling Theory, Efficient Market.</em></p> Ali Muhayatsyah, Sjafrudin Sjafrudin ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/367 Mon, 24 Dec 2018 00:00:00 +0000 ANALISIS PENGARUH VARIABEL MAKRO EKONOMI DAN REKSADANA TERHADAP INDEKS SAHAM SYARIAH PADA JAKARTA ISLAM INDEKS (JII) https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/368 <p><em>The JII stock index lagged far behind the ISSI stock index which was issued far after JII. The JII stock index can be influenced by inflation, the BI Rate and mutual funds. The method used in this study is analysis using VaR. At the root root test to four stationary data at the 1st difference level so that the test can be continued using VECM. The data used is the time series between January 2012 - December 2017. In the long and short term, JII shares are influenced by mutual funds of -1.84318%. and likewise the prediction of the next 10 years of Shari'ah JII shares will affect Shari'ah mutual funds to reach 42% while the shares are only affected by the shares themselves up to 95 - 96%.</em></p> <p><em>Keywords: JII, inflasi, BI Rate, Mutual Funds</em><em>.</em></p> Lia Vebrina Siregar ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/368 Mon, 24 Dec 2018 00:00:00 +0000 KAJIAN ASURANSI SYARIAH DALAM EKONOMI ISLAM https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/369 <p><em>Human life in this world is surrounded by various threats of danger that always provoke fear and hysteria. The threat of this danger always comes and goes and is difficult to calculate, so people must create innovation to get a sense of security and peace and to avoid the selaksa of danger that envelop life. One of them by establishing an insurance company. Insurance as a non-bank financial institution, organized neatly in the form of a company that berorentasi on the business aspect looks real in the modern era. The concept of sharia insurance provides an overview and offer that</em><em> sharia </em><em>insurance a breakthrough that comes from conventional insurance. Such exclusively </em><em>sharia</em><em> insurance has a lot of enthusiasts, especially for people who still lay.</em> <em>After the review, it is known that </em><em>sharia </em><em>insurance is implemented through mutual assistance mechanism to create harmony and stability in social life of the community. </em><em>Sharia insurance</em><em> as an instrument of investment and protection of property, and life, can </em><em>good </em><em>work by avoiding elements maisir, gharar, riba and risywah. Sharia insurance in principle has a difference with conventional insurance as well as a better altermatif against conventional insurance.</em><em>&nbsp;</em></p> <p><em>Keywords<strong> : </strong>Sharia Insurance, Islamic Economics</em></p> Safwan Safwan, Nursari Dewi M ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/369 Mon, 24 Dec 2018 00:00:00 +0000 PELAYANAN AKADEMIK DAN KEPUASAN MAHASISWA: STUDI KASUS SEKOLAH TINGGI AGAMA ISLAM NEGERI TEUNGKU DIRUNDENG MEULABOH https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/370 <p><em>STAIN Teungku Direundeng Meulaboh adalah institusi pendidikan dengan pendelegasian wewenang manajemen untuk memenuhi penjaminan mutu kepada siswa di setiap program studi. Pelayanan akademik merupakan kegiatan atau serangkaian kegiatan tak kasat mata yang terjadi karena interaksi antara siswa dan staf yang diberikan oleh pihak pengelola kampus yang bertujuan untuk memecahkan masalah siswa.Adapun pertimbangan metode kualitatif dalam penelitian ini adalah peneliti memperoleh aspek penting terkait pelaksanaan pelayanan akademik dan administrasi STAIN Teungku Dirundeng Meulaboh.Kepuasan siswa terhadap kualitas pelayanan yang diberikan oleh STAIN Teungku Dirundeng Meulaboh menemukan bahwa tingkat kepatuhan akademisi terhadap peraturan yang ditetapkan oleh STAIN Teungku Dirundeng Meulaboh belum optimal.Ada dosen yang memberikan pelayanan yang layak dengan tidak mengikuti kelas sampai tujuh kali.Hampir semua aspek kualitas layanan yang meliputi empati, reliabilitas, dan daya tanggap tidak optimal.</em></p> <p><em>Keywords: Kepuasan Mahasiswa, Kualitas Pelayanan, Pelayanan Sarana Akademik, Lembaga Pendidikan</em></p> Muhammad Ridhwan, Norizan Abdul Ghani, Mirna Ria Andini ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/370 Mon, 24 Dec 2018 00:00:00 +0000 PENGARUH LEADER MEMBER EXCHANGE TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. BANK ACEH SYARIAH CABANG BIREUEN DENGAN KOMITMEN ORGANISASI DAN PERCEIVED ORGANIZATIONAL SUPPORT SEBAGAI VARIABEL INTERVENING https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/371 <p><em>This research aimed to examine the influence of employee leader member exchange toward job satisfaction and to examine the mediation effect of commitment of organizations and perceived organizational support. The sample of this research was 108 employee of PT. Bank Aceh Syariah Cabang Bireuen. The tool of data analysis was Path analysis with the method of SEM (Structural Equation Modeling) by using Amos. The result of this research showed that leader member exchange, commitment of organizations, and perceived organizational support positively and significantly influenced employee job satisfaction. commitment of organizations, and perceived organizational support perfect/fully mediated the exogenous and endogenous variables.</em></p> <p><em>Keywords: Leader Member Exchange, Commitment of Organizations, Perceived Organizational Support, and Employee Job Satisfaction</em></p> Sulaiman Sulaiman, Razali Razali ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/371 Mon, 24 Dec 2018 00:00:00 +0000 PENGARUH PENDAPATAN BAGI HASIL MUDHARABAH DAN BAGI HASIL MUSYARAKAH TERHADAP LABA BERSIH BANK SYARIAH https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/372 <p><em>This study aims to analyze whether the partial and simultaneous income sharing of mudharabah musharaka results in net income.The type of data used in this study is the quantitative data obtained from the monthly financial statements with a total of 48 reports. The result of the research shows that sharia financing product, which consists of revenue share of mudharabah and revenue share of musharaka to net income, this is reinforced also through result of F test indicate that F count 32,527&gt; F table 3,209 so it can be concluded that Ho rejected and Ha is accepted which means that Mudharabah revenue sharing and revenue sharing of musyarakah variables significantly influence simultaneously to net income variable. While based on test result t which test variable by partial obtained conclusion that income variable for result of Mudharabah have significant effect to net profit of syaria bank independent and variable of revenue share of musyarakah have significant effect to net profit of Bank Syariah Mandiri.</em></p> <p><em>Keywords: Profit Sharing of Mudharabah, Profit Sharing of Musharaka, Net Income.</em></p> Juliana Putri, Intan Raudhatul Ma’wa ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/372 Mon, 24 Dec 2018 00:00:00 +0000 PENGELOLAAN WAKAF DI JORONG TIGO BATUR NAGARI SUNGAI TARAB KECAMATAN SUNGAI TARAB https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/373 <p><em>Waqf does not only have a dimension of worship, but also has a social dimension because it has a broad impact on strengthening economic resilience. The purpose of this study was to describe the management of waqf in one area in Tanah Datar District, precisely in Jorong Tigo Batur Nagari Sungai Tarab, Sungai Tarab District. The results showed that waqf managers here had tried to implement waqf management well, Nazhir Wakaf, mosque administrators, and the community synergized in the management of the waqf assets. Management of waqf in the Tigo Batur area in the form of building multi-purpose buildings, mosques and productive waqf in the form of rice fields. Endowments in the form of rice fields implement a system for hagi results between the mosque and the people who manage it. The management of the paddy fields was fully handed over to the community, aiming to improve the welfare of the people of Jorong Tigo Batur. Nadzir Wakaf experienced obstacles in developing waqf for productive programs such as hospital construction, super market development, and so on, so that this program could not be realized.</em></p> Widi Nopiardo ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/373 Mon, 24 Dec 2018 00:00:00 +0000 PERANAN AUDITOR SYARIAH PADA SISTEM JAMINAN HALAL DI BANK SYARIAH https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/374 <p><em>This article aims to provide a description of the role of auditors Sharia halal assurance system in Islamic banking in Indonesia.. Syariah banking is as finance institution should be checked and experimented smartly, product, and it’s operational by an independent institution that is an “syariah auditor” and should be paid an attention by syariah auditor that is the finance report of Syariah bank, SOP (System Operating Procedures), Syariah Human resoource (HR), Syariah monitoring Council, and structure of syariah product. The moitorig of syari’ah bank as well as monitored by internal or external syari’ah auditor, while the guarantee in Islamic law divided into two their consisted of : personal guarantee and property guarantee and known as “kafalah or rahn”. The institution that control or monitor that’s internal or external syariah auditor should do the syariah internal review that was done by syariah compliance officer, that control or monitor the syari’ah compliance and decision ”fatwa”, instruction, guideline, that issued by Syariah monitoring Council in that finance institution. Syariah review, internal of syariah review and syariah auditing is an important process to ensure the halal guarantee system to the operational activity of syariah finance institution and it’s syariah products. The report and recomendation from the Syariah monitoring Council willbe given to National Syariah monitoring Council as the consideration.</em></p> <p><em>Keyword: Auditor, Halal Guarantee, National Syariah Council</em></p> Malahayatie Malahayatie ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/374 Mon, 24 Dec 2018 00:00:00 +0000 PENGARUH PERUBAHAN SISA LEBIH ANGGARAN DAN PERUBAHAN DANA BAGI HASILTERHADAP PERUBAHAN BELANJA MODAL https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/375 <p><em>This study aims to determine the effect of changes in the unspent budget fund (SiLPA) and changes in profit sharing fund (DBH) to changes in capital expenditure in the district government of public works offices. The study was conducted on 23 district / city governments in Aceh during the period of 2013- 2015. The type of data used in this study is secondary data. The research was conducted by census with data analysis using multiple linear regression. The results show that changes in the unspent budget fund and changes inprofit sharing fund simultaneously and partially affect the changes in capital expenditure in the district government public works office in Aceh. These results indicate that changes in capital expenditures in public works can occur due to changes in the unspent budget fund, and changes inprofit sharing fund.</em></p> <p><em>Keywords: Changes in the unspent budget fund, changes in profit sharing fund, districts / municipalities and changes in capital expenditures.</em></p> Isra Maulina ##submission.copyrightStatement## https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/375 Mon, 24 Dec 2018 00:00:00 +0000