Jurnal Al-fatih Global Mulia

PENGARUH PIUTANG MURABAHAH TERHADAP LABA BERSIH BANK SYARIAH INDONESIA (BSI) PERIODE 2021-2022

2024-04-27T16:40:41+07:00

Bank Syariah Indonesia, which is known by the public, is a financial institution that oversees sharia principles. On February 1, 2021 Bank Syariah Indonesia (BSI) was the result of the merger of Bank Syariah Mandiri, Bank BRI Syariah and Bank BNI Syariah. At the same time, Bank Syariah Indonesia (BSI) released its developer product, namely murabahah financing. Murabaha financing objects whose development tends to increase from time to time. On the basis of seeing an increase in murabahah financing every year the author wants to know whether this increase has an effect on net profit at Bank Syariah Indonesia (BSI). The purpose of this research is to find out and partially describe murabahah receivables on net profit at Bank Syariah Indonesia (BSI) for the 2021-2022 period. This study uses the product theory from Adiwarman A. Karim (2008) which states that murabaha financing is the sale and purchase of goods at the original price with additional profits agreed between the bank and the customer and the net profit theory from (Kasmir, 2014) which states net profit as the difference between revenue minus costs incurred for business purposes and minus taxes. This research method is a quantitative method with secondary time series data, namely the monthly reports of Bank Syariah Indonesia (BSI) for the 2021-2022 period. Sampling using purposive sampling technique. Analyzed with the classical assumption analysis method, simple linear regression, hypotheses and processed with SPPS software version 25. The results of this research show that the acquisition of the t test results is tcount (2.492) > ttable value, (2.085). The result of the test for the coefficient of determination is the R square of 0.220 (22%). Which means that murabahah receivables have an influence of 22% on the net profit of Bank Syariah Indonesia (BSI). The hypothesis states that murabahah receivables (Variable X) have a positive and significant effect on net income (Variable Y).

PENCATATAN UTANG PADA PAGUYUBAN USAHA SYAR’I DI CIKARANG DALAM SUDUT PANDANG EKONOMI SYARIAH

2024-04-27T16:40:24+07:00

Muslims in muamalah maliyah should be guided by the provisions of the Shari'a and pay attention to how to find halal assets in a lawful way. Because every property obtained will be held accountable by Allah on the Day of Judgment about where the wealth was obtained and where it was donated. So it is very important for Muslims to understand and know transactions that are justified by the Shari'a in order to avoid illicit assets caused by elements of transactions that are prohibited by the Shari'a. As the background for the formation of the Syar'i Business Association (PUS) is to avoid dishonorable, ghoror and usury transactions. Among the things that need to be considered in muamalah are related to recording transactions in muamalah, one of which is muamalah which is done in cash or debt which is carried out in the Syar'i Business Association. Based on this background, this study aims to find out how debt is recorded at the Syar'i Business Association and what it looks like from a sharia economic perspective. As a basis for this study, the authors used the theory of sharia accounting principles in a book authored by Dr. Muammar Kaddafi., SE., M.Si et al entitled Sharia Accounting Putting Islamic Sharia Values in Accounting. The theory of recording based on Islamic accounting principles has 3 indicators, namely accountability, fairness and truth. To reveal the problem as a whole the author uses a library research method with a qualitative descriptive approach. The data analysis technique uses data reduction, namely the process of summarizing and choosing the main points, the researcher analyzes the data obtained both through interviews and documentation, then draws conclusions to find out the recording of debts at the Syar'i Business Association. From the results of this study it can be concluded that the recording of debt at the Syar'i Business Association is in accordance with sharia accounting principles. The principles of accountability, justice and truth are applied in the form of an application that contains information related to the debt records of association members that are easily accessible by each member.

PENGARUH FAKTOR KEAMANAN DAN KEMUDAHAN TERHADAP MINAT GENERASI MILLENIAL MENGGUNAKAN MOBILE BANKING

2024-04-27T16:40:06+07:00

In this era of rapidly developing technology, it can attract the interest of customers who are used as supporting facilities, where customers prioritize aspects of security and ease of use. Mobile banking technology is a type of service provided by banks to their customers so that customers can carry out banking transactions anytime and anywhere at any time without having to come to the bank concerned. The objectives of the problem in this study are: (1) To determine the influence of Islamic bank mobile banking security on the interest of the millennial generation. (2) To find out the effect of the convenience of Islamic bank mobile banking on the interest of the millennial generation. (3) To find out the influence of the security and convenience of Islamic bank mobile banking together on the interest of the millennial generation. This study uses the theory of Jarvenpaa and Hua as the X_1 variable of security, Davis and Jogiyanto's theory as the X_2 variable of convenience and Sardiman's theory as the Y variable of interest. The method used in this research is a quantitative approach. Data collection techniques in this study used documentation and questionnaires with a Likert scale. The sampling technique used was using the Slovin formula with the number of samples used in this study as many as 100 respondents. Furthermore, the questionnaire data were analyzed using multiple linear regression analysis, validity test, reliability test, classical assumption test including multicollinearity test, normality test, heteroscedasticity test, t test, F test and coefficient of determination test. The results showed that the security variable had a partially significant effect on the millennial generation's interest in using mobile banking with a t-count of 3.693 > 1.660 t-table (df=97). And the convenience variable significantly influences the millennial generation's interest in using mobile banking with a t count of 3.666 > 1.660 t table (df=97). Next, the simultaneous effect with the F test shows that the security and convenience variables together significantly influence the millennial generation's interest in using mobile banking with an calculated F value of 12.120 > 2.76 F table.

PENGARUH LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK WARDAH

2024-04-27T16:39:48+07:00

Cosmetics is one of the products offered to meet the secondary needs and desires of consumers, in order to appear more beautiful and attractive. Because the majority of the population in Indonesia adheres to the Islamic religion with a Muslim population reaching 86.9%, therefore certainty about product halalness is an important thing to pay attention to. The development of halal cosmetics in Indonesia has grown quite significantly. This is marked by the emergence of cosmetic companies with various brands. The cosmetic brand that is quite well-known in the community is Wardah. This study aims to determine how the influence of the halal label on the decision to purchase Wardah cosmetic products. In this study the authors used the label theory according to Philip Kotler and Garry Armstrong (2010) and the purchasing decision theory according to Tjiptono (2011). The method used in this study is a quantitative method by distributing questionnaires. Subjects in this study used a sample of 86 respondents. Sources of data used in this study are primary and secondary data. The data analysis method used in this study is the data normality test, data linearity test, simple regression test and t test using IBM SPSS 22. The results of this study indicate that the Halal Label (X) influences Purchase Decision (Y). The results in the test can be seen from the results of the simple linear regression test, it can be seen that the results of the significance of t are 0.000 <0.05 so that H0 is rejected and Ha is accepted. This shows that the Halal Label variable (X) has a significant effect on Purchase Decision (Y). And it can also be seen from the t count of 14.517 which means the t count is greater than the t table of 1.992.

PENGARUH KEMUDAHAN DAN KUALITAS INFORMASI TERHADAP MINAT MAHASISWA DALAM PENGGUNAAN LAYANAN M-BANKING PADA BANK SYARIAH

2024-04-27T16:39:31+07:00

Technological developments in this rapidly growing era of globalization can attract the interest of customers who are used as supporting facilities for activities of all levels of society. One of the information technology in Islamic banking is m-banking service which is the development of the two previous forms of innovation in Islamic banking, namely SMS banking and internet banking. If interest has arisen in the prospective customer, it is hoped that the prospective customer can decide to use m-banking services. The purpose of this study was to determine the level of influence of the ease and quality of information on interest in the use of mobile banking services at Islamic banks partially or simultaneously. This study uses quantitative methods, the data used are primary and secondary data. The data collection technique used the Slovin formula sampling technique with 93 respondents. Data analysis used multiple linear regression analysis and used validity test, reliability test, classical assumption test and hypothesis test. Data processing using SPSS Version 25.0 for windows. The results of this study can be concluded that partially the convenience variable has a significant effect on student interest in using m-banking services at Islamic banks with a t-count value of 4.058 > 1.986 t table (df=90) and a sig value of 0.000 <0.05. And the information quality variable has a significant effect on student interest in using m-banking services at Islamic banks with a t-count value of 4.570 > 1986 and a sig value of 0.000 <0.05. Furthermore, the simultaneous effect with the F test shows that the ease and quality of information have a significant effect on student interest in using m-banking services at Islamic banks with a calculated F value of 122.177 > 3.10. Based on the coefficient of determination test, it shows that the influence of interest on the ease and quality of information is 73.1%, the remaining 26.9% is explained by variables outside the variables studied.