El-Jizya : Jurnal Ekonomi Islam 2018-11-17T09:11:33+00:00 Dewi Laela Hilyatin Open Journal Systems <div style="’text-align: justify;"> <p>El-Jizya is a scientific journal published by Fakultas Ekonomi dan Bisnis Islam IAIN Purwokerto. ISSN&nbsp;<a title=";1386771640&amp;1&amp;&amp;" href=";1386771640&amp;1&amp;&amp;" rel="noopener">2354-905X (print)</a>&nbsp;; ISSN <a title="" href=";1488345749&amp;1&amp;&amp;" rel="noopener">2579-6208 (online)</a>&nbsp;</p> <p>El-Jizya first printed edition was published in 2013, and since 2017 it has been published in online version. El-Jizya focuses on the study of <strong>Islamic Economics</strong> from various perspectives. It is published twice a year (June &amp; December).</p> <p>El-Jizya has been indexed in Google Scholar, Mendeley, Indonesia OneSearch, Academia, Base Search, Index Copernicus International, Issuu, Dimension, and International Standard Serial Number International Centre.</p> <p>El-Jizya was firstly published in 2013 in printed version and manually reviewed. In 2017 the journal was published in online version, i.e. Vol. 5 Number 1 and 2, using OJS 2.4.8. Since 2018 it has migrated to OJS 3.0.2. In 2019, the template of articles changes to the newest version.</p> </div> APLIKASI MURABAHAH PADA LEMBAGA KEUANGAN SYARIAH 2018-11-17T08:32:29+00:00 Erna Damayanti <p><em>Abstact</em></p> <p>The implementation of murabahah concept in syariah bank, if connected to clerical view, experienced some modification. Murabahah practiced in LKS is known as murabahah li al-'mir bi al-syirâ ', a sale and purchase transaction in which a customer comes to the bank to buy a commodity with certain criteria, and he promises to buy the commodity/goods in a murabahah contract, i.e. in accordance with the cost of goods purchased plus the level of profit agreed by both parties. The customer will pay it through periodical installment in accordance with his financial capabilities. The application of murabahah in the practice of Sharia Financial Institutions (LKS) is the transfer of direct ownership from suppliers to customers, whereas direct bank payments are made to the first seller/supplier. The customer as the last buyer receives the goods after having entered into a murabaha agreement with the bank and the LKS conducts murabaha with the customer, and at the same time represents the wakalah contract to the customer to buy the goods themselves.</p> <p>&nbsp;</p> <p>Keywords: Application, Murabahah, LKS (Sharia Financial Institution).</p> 2018-11-01T00:00:00+00:00 ##submission.copyrightStatement## PENDEKATAN PRINSIP GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KUALITAS SUMBER DAYA INSANI (SDI) 2018-11-17T09:11:33+00:00 Yosi Septa Prasetia <p>&nbsp;</p> <p>Penerapan tata kelola perusahaan yang baik atau good corporate governance (GCG) merupakan konsep yang menekankan pentingnya para stakeholder untuk memperoleh informasi yang benar, akurat dan dapat dipertanggungajawabkan atau seperangkat regulasi yang mengatur hubungan antar stakeholder untuk mencegah terjadinya kesalahan yang signifikan dan memastikan bahwa kesalahan yang terjadi dapat dengan segera diperbaiki. Oleh karena itu untuk mewujudkan sistem GCG di butuhkan SDI yang berkualitas, memiliki professionalism Islam dan lingkungan kerja yang nyaman. Manajemen SDI berfungsi untuk mewujudkan pengelolaan SDI yang berkualitas sehingga mampu menerapkan GCG secara maksimal. Salah satu cara menajemen SDI itu adalah menumbuhkan prinsip-prinsip GCG pada kepribadian karyawan dan lingkungan kerja perusahaan.</p> <p>Kata kunci: <em>sumber daya insani, good corporate governance</em></p> 2017-12-30T00:00:00+00:00 ##submission.copyrightStatement## ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PT BANK MUAMALAT INDONESIA Tbk PERIODE 2012-2016 DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI 2018-11-17T08:14:51+00:00 Dewi Laela Hilyatin <p><em>Abstract</em></p> <p>Bankruptcy is a very essential issue that every company should be aware of. Bankruptcy of a company can be minimized by advanced prediction; such as analyzing the financial statements. This study discusses the financial performance of PT Bank Muamalat Indonesia Tbk, which indicates that there is a degression in some number of financial ratios, the closing of offices and firing of employees in 2012-2016, causing he fact that BMI must pay attention and improve its financial performance and anticipate the existence of a bankruptcy in the company.</p> <p>Based on Altman analysis modification for financial performance of PT Bank Muamalat Indonesia Tbk in 2012-2016, it found Z-Score value of 0,825, 0,659, 1,243, 0,982 and 0,892. Based on Z-Score criteria, PT Bank Muamalat Indonesia Tbk is predicted to experience problems in management and financial structure and also in potentially bankruptcy due to Z-Score value &lt;1,1 while the highest Z-Score value is in 2014, which shows the value of Z-Score&gt;1,1 and &lt;2,6, which means the company is in the gray area, meaning the company’s category is not said to be bankrupt and also not healthy.</p> <p><strong>Keywords: Bankruptcy, Altman Modification Method</strong></p> 2017-12-30T00:00:00+00:00 ##submission.copyrightStatement## ANJAK PIUTANG (FACTORING) SEBAGAI BENTUK AKAD MUAMALAH MODERN 2018-11-17T08:15:18+00:00 Amanah Aida Quran <p><em>Abstract</em></p> <p>In business world, people always want to expedite the production of goods, so as to increase profits and accelerate capital turnover, which in turn will promote economic growth. The increase of social demand for consumer goods causes many companies prepare funds, taken from fund provider called factoring. Financial or fund provider is a business institution that deals with financing in the form of purchasing and taking over and handling short term receivables. This paper discusses the concept of factoring in the perspective of the economic Islamic law using hiwalah theory approach. In addition, this article &nbsp;explain the different concept of sharia and conventional factoring.</p> <p>Keywords: Factoring, Hiwalah, Islamic Economics.</p> 2017-12-30T00:00:00+00:00 ##submission.copyrightStatement## “Student’s Passion on Entrepreneurship (Studi Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam, IAIN Purwokerto) 2018-11-17T08:15:52+00:00 Sochimin socha <h4>ABSTRACT</h4> <p>The aim of this study was to determine whether is&nbsp; minimum of one variables influence from personality, family environment, opportunities, and incomes towards entrepreneurship interest student of the Faculty of Economics and Business of Islam, IAIN Purwokerto. Data used in this research is primary data through questionnaire, interview, and observation. The sampling technique is <em>Purposive Sampling</em> which is calculated with Slovin formula’s. The data analysis by quantitative with multiple linear regression method using <em>SPSS 17.0 for windows.</em></p> <p>The result of this study shows that personal variable, famlily environment, opportunities, and incomes is take effect simultaneously on entrepreneurship interest student of the Faculty of Economics and Business of Islam, IAIN Purwokerto. Partially, personal variable, and opportunities isn’t effect to entrepreneurhip interest student the Faculty of Economics and Business of Islam, IAIN Purwokerto, and family environment variable, and incomes is take effect to entrepreneurhip interest student the Faculty of Economics and Business of Islam, IAIN Purwokerto. The result of this reseach in a determination coefficient amont 0,79%, the mean is 79% variation entrepreneurship interest student the Faculty of Economics and Business of Islam, IAIN Purwokerto can be explain with independent variable which cover personality, family environment, opportunities, and incomes, and the rest explained by other varibles outside the regression model.</p> <p>Keywords : Personality, Family Environment, Opportunities, Incomes, Entrepreneurship Interest, Entrepreneurship.</p> 2017-12-30T00:00:00+00:00 ##submission.copyrightStatement##