https://journal.unisnu.ac.id/jrei/issue/feed Jurnal Rekoginisi Ekonomi Islam 2022-03-25T10:59:06+07:00 Silviana Pebruary Silvy@unisnu.ac.id Open Journal Systems <p>Jurnal Rekognisi Ekonomi Islam adalah peer-reviewed dan open akses jurnal yang memprioritaskan publikasi naskah dari mahasiswa Program Studi Ekonomi Islam Universitas Islam Nahdlatul Ulama Jepara. Jurnal ini menerbitkan editorial, artikel, penelitian, dan ulasan.</p> <p>Fokus ruang lingkup jurnal ini meliputi, ekonomi Islam empiris dan kontemporer, entrepreneur Islam empiris dan kontemporer, manajemen keuangan, manajemen sumber daya insani, marketing, zakat waqaf infak sodaqoh (ZISWAF), pasar keuangan, kebijakan public, pasar modal, investasi, inovasi, umkm, ekonomi, dan manajemen pengetahuan.&nbsp;</p> <p>Jurnal Rekognisi Ekonomi Islam terbit dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus</p> https://journal.unisnu.ac.id/jrei/article/view/82 Pengaruh Suku Bunga, Inflasi, Nilai Tukar Rupiah, dan BOPO terhadap Kinerja Perbankan Syariah di Bank BRI Syariah Periode 2015-2020 2022-02-24T14:52:37+07:00 Nur Rosi Awaliatun Nikma awaliatunrosi@gmail.com Mahmudatus Sa'diyah mahdah@unisnu.ac.id <p>This study aims to determine the effect of interest rates, inflation, rupiah exchange rates, and BOPO (operational costs and operating income) on the performance of Islamic banking at BRI Syariah Bank for the 2015-2020 period. This type of research used is quantitative. The data collection method uses secondary data in the form of quarterly financial statement ratios of BRI Syariah Bank for the 2015-2020 period. The analytical method used in this research is multiple linear regression method. The results of the study indicate that the variables of interest rates, inflation, rupiah exchange rates, and BOPO simultaneously affect the performance of Islamic banking at Bank BRI Syariah for the 2015-2020 period. Partially, interest rates and the rupiah exchange rate have no effect on ROA (return on assets), while inflation and BOPO have a significant effect on ROA (return on assets).</p> 2022-01-27T13:36:22+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/85 Ekonomi Islam untuk Keberlanjutan Umat Beragama (Studi Faktor yang Mempengaruhi Minat Anggota Non Muslim Dalam Menyimpan di BMT Artha Sejahtera Bantul) 2022-02-24T15:17:12+07:00 Sartika Sari sartikasari@gmail.com Mohamad Faozy mohfaozi81@gmail.com <p>This research comprehensively examines how the Islamic economy is able to move the progress of religious communities, which in this case will be studied related to the factors that influence the interest of non-Muslim members in saving at KSPPS BMT Artha Sejahtera Srandakan Bantul Yogyakarta. The research method is field research with data collection through three stages, namely observation, interviews, and documentation. The data analysis uses the analysis from Miles and Huberman model, namely data presentation, data reduction, and drawing conclusions. The research results reveal that KSPPS BMT Artha Sejahtera Srandakan Bantul Yogyakarta is a non-governmental organization that was originally initiated by several groups of people who care about the fate of small and medium business actors. The factors that influence the interest of non-Muslim members in saving at BMT Artha Sejahtera Srandakan Bantul Yogyakarta from some respondents' perceptions consist of: location, service, profit sharing, company reputation, promotion, curiosity about the institution's sharia, close friends, and no administrative deductions. From the perception of the community, it is more dominant towards large profit sharing from the company. Therefore, the existence of BMT Artha Sejahtera is actually used as one of the pioneers of Islamic economics for the welfare of religious people at large.</p> 2022-01-27T13:38:26+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/86 Pengembangan Pemahaman Literasi Ekonomi Syariah di Perpustakaan Berbasis Inklusi Sosial Sahwahitasawangan Kabupaten Magelang 2022-02-24T15:30:08+07:00 Herliana Rizki Yati herlinamagelang8@gmail.com Damar Irsyad Ustadz herlinamagelang8@gmail.com Wahyu Achmad Pamuji herlinamagelang8@gmail.com Qurrotul Aini herlinamagelang8@gmail.com Yeny Fitriyani yenyfit@staia-sw.ac.id <p>This research is entitled "Lack of Islamic Economic Literacy Development in Sahwahita-Based Inclusion-Based Libraries (Village Need)". The purpose of this study was to find out the Sahwahita inclusive library in developing Islamic economic literacy, the obstacles of the Sahwahita inclusion library in developing Islamic economic-based literacy and the efforts made by the Sahwahita inclusive library in overcoming these obstacles. The method used is a qualitative method. The author conducted interviews with the head of the library management based on social inclusion Sahwahita. Methods of data collection using observation, interviews, and documentation. From the results of the study, it was concluded that the Sahwahita Library is still relatively new in operation which still focuses on general development activities and has not led to development activities in accordance with Islamic Shari'a. Regarding the obstacles that exist in the Sahwahita Library at this time, namely with membership, where many members have resigned because the members are students and current students who are already working out of town and many activities are carried out online due to the pandemic, many people are I still don't understand digital.</p> 2022-01-27T13:39:38+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/87 Pengaruh Inflasi, NPF, BOPO terhadap Total Aset Perbankan Syariah di Indonesia (Studi pada Bank Umum Syariah Periode 2013 – 2019) 2022-02-24T15:42:43+07:00 Triana Puji Lestari 171130000170@unisnu.ac.id Musyafa' Musyafa' musyafa@unisnu.ac.id <p>This study to determine the effect of inflation, non-performing finance (NPF), operating expenses and operating income on the total assets of Islamic banking in Indonesia. The method used in this research is descriptive quantitative. Using secondary data sourced from the company website. The population of Islamic commercial banks for the period 2013-2019 with a sample size of 63. The results of this study are that inflation does not have a significant effect on the total assets of Islamic banking, non-performing finance (NPF) has no significant effect on total assets of Islamic banking and operating expenses operating income (BOPO). Sharia banking has a significant effect on total assets, but simultaneously inflation, non-performing finance (NPF), operating expenses (BOPO) have a significant effect on total assets of Islamic banking.</p> 2022-01-27T13:40:54+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/88 Analisis Penyaluran Program RTLH dalam Pandangan Ekonomi Islam di Desa Banyuwangi Kecamatan Bandongan Kabupaten Magelang 2022-02-24T15:47:32+07:00 Alif Sofian alikco93@gmail.com Makrifatul Ulum makrifatul08@gmail.com Muhammad Abdul Rozaq muhamadabdulrozak1209@gmail.com Mukhamat Nasikin mukhamat.nasikin@gmail.com Dakusta Puspitasari dakustapuspitasari@staia-sw.or.id <p>Poverty according to islam is dangerous thing for morality,logical think,family and people. Poverty alleviation effort is the one of the main focus on islam is the existence of economic empowernment teachings for weak people. Islam views human resourches profesionally became the main agenda to empowernment poeple. One step of government policy to pressing poverty rate are through program RTLH (Rumah Tidak Layak Huni)/unhebitable house. This program is stimulant help from government to improve equitable house construction that livable from people. This research are use interview and document study metode that be held in Banyuwangi and Sukodadi vilaage.kecamatan Bandongan Kabupaten Magelang. Obstacle in RTLH program is till now increase along with high of natality rate with low of parents education. Economic development requires Islamic economic principles in managing existing resources. The principle of justice is to distribute wealth to all people so that there is no inequality of income distribution. Khalifah (leadership) that we as caliphs on this earth who have been bestowed by Allah in the form of abundant natural wealth are used as productive capital to be processed to achieve the common good.</p> 2022-01-27T13:42:04+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/89 Pengaruh Kualitas Jasa Syariah, Kualitas Produk, Nilai Nasabah dan Kepuasan Nasabah terhadap Loyalitas Nasabah di Bank Muamalat Indonesia Cabang Kudus 2022-02-24T15:50:57+07:00 Mohammad Sof’an msofan96@gmail.com Fathimah Asri Mutmainnah asri.kendi74@gmail.com <p>The Influence of Sharia Service Quality, Product Quality, Customer Value and Customer Satisfaction on Customer Loyalty at Bank Muamalat Kudus. The purposes of this study are: first, to test empirically the effect of the quality of sharia services at Bank Muamalat Kudus on customer loyalty. Second, to empirically test the effect of Bank Muamalat Kudus product quality on customer loyalty. Third, to empirically test the effect of Bank Muamalat Kudus customer value on customer loyalty. Fourth, to empirically test the effect of Bank Muamalat Kudus customer satisfaction on customer loyalty. This study uses a field research approach with a questionnaire method that is distributed directly to the customers of Bank Muamalat Kudus as many as 100 respondents. The sampling technique used was accidental sampling. The data analysis technique used multiple linear regression analysis. The findings of this study are: first, the quality of Islamic services has an influence on customer loyalty of Bank Muamalat Kudus as evidenced by the results of the value of tcount &gt; ttable. This can be seen from the tcount value of 3.034 &gt; ttable of 1.984 with a significance level below 5%. Second, product quality has an influence on customer loyalty of Bank Muamalat Kudus as evidenced by the value of tcount &gt; ttable. This can be seen from the tcount value of 3.166 &gt; ttable of 1.984 with a significance level below 5%. Third, customer value has an influence on customer loyalty to Bank Muamalat Kudus customers, as evidenced by the results of the value of tcount &gt; ttable. This can be seen from the tcount value of 2,976 &gt; ttable of 1,984 with a significance level below 5%. Fourth, customer satisfaction has an influence on customer loyalty of Bank Muamalat Kudus as evidenced by the results of the value of tcount &gt; ttable. It can be seen that the tcount value is 2.799 &gt; ttable is 1.984 with a significance level below 5%</p> 2022-01-27T13:43:10+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/90 Manajemen UMKM dalam Menghadapi Covid-19 (Studi Kasus UMKM Susu Kedelai Plus “Man Jadda Wajada” Srandakan Bantul) 2022-01-27T13:50:21+07:00 Ulistiyana Widi Subekti ulistiyana08@gmail.com Rarasati Mawftiq rara.febi.iiq@gmail.com <p>The purpose of this study was to determine the marketing management of UMKM during Covid-19 and to determine the production management of UMKM during Covid-19 in Gunung Saren, Trimurti, Srandakan, Bantul, Yogyakarta. The research method of this study is a qualitative field research with a case study on UMKM Soy Milk Plus Man Jadda Wajada. The data collection techniques include primary data and secondary data, primary data includes observation, interviews, and documentation. While secondary data includes, collection of books, articles, journals, documentation files, and library materials related to study. The results of the study show that production management has several considerations such as (1) the decision process regarding the production process which regulates the packaging cover and other production facilities, (2) the community's decision capacity regarding production capacity before and after the pandemic, (3) inventory decisions regarding the amount of inventory in production process, (4) quality to pay attention to the quality of the products delivered to consumers, (5) human resources regarding how the community and UMKM get each other's attention and motivation and support. The marketing management has several stages, (1) the planning stage through a door to door strategy, traditional markets, to schools, children's posyandu, and so on, (2) the organizing stage grouping five employees divided into sections, namely in milling, screening, cooking, packaging, and marketing sections, (3) the stage of driving this process all activities are carried out, where the leader or chairman of UMKM has to mobilize all employees, and provide motivation, encouragement and an example in leading, and (4) stage supervision oversees an activity or work in accordance with their respective main tasks.</p> 2022-01-27T13:44:28+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/91 Pengaruh Harga Kredibilitas Religiusitas Kualitas Produk dan Kualitas Layanan Terhadap Minat Transaksi pada Produk Paytren di Kota Yogyakarta 2022-02-24T16:24:13+07:00 Al Haq Kamal kamal.alhaq@almaata.ac.id Ahmad Yunandi kamal.alhaq@almaata.ac.id Fahmi Muqoddas Saputra 172299184@almaata.ac.id <p>The development of the use of applications or non-cash payment instruments (fintech) received special attention by Bank Indonesia. The development of non-cash payments is expected to reduce the burden of using cash which will further increase the efficiency of the economy in society. The purpose of this study was to determine how the effect of price, credibility, religiosity, product quality, and service quality on the interest in Paytren product transactions in Yogyakarta City. This research is important because researchers want to see how developments in the 4.0 era, especially developments in the fintech field. This research method uses descriptive quantitative research methods. In this study, researchers used primary data, where primary data was obtained by distributing questionnaires using Google Form and then filled in by respondents with a population of partners or agents or users of the Paytren payment application in Yogyakarta City, with a total sample of 100 respondents. The variables of this study are 6 variables each with 5 dependent variables (x) including price, credibility, religiosity, product quality, and service quality and 1 independent variable (y), namely transaction interest. The data is then processed using theapproach Partial Least Square (PLS)and using the Smartpls version 3.0 software. By using the method above, the results of this study based on regression coefficient analysis (t-statistic and p-value) show that price has a positive but insignificant effect, credibility has a positive and significant effect, religiosity has a negative and insignificant effect, product quality and service quality have a positive effect. and significant to transaction interest. Then the r-square analysis resulted in 69% of the variable (x) in this study affected the variable (y) and the rest was influenced by other variables (x).</p> 2022-01-27T13:45:35+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/92 Pengaruh Komite Audit, Profitabilitas, Ukuran Perusahaan Terhadap Tax Avoidance 2022-03-25T10:59:06+07:00 Selvi Diana Rosyidah 161120001860@unisnu.ac.id Faif Nafif 181120002230@unisnu.ac.id Jumaiyah Jumaiyah mayawahidah@unisnu.ac.id <p>Profit is the basis in determining the tax burden. Tax avoidance is an action to reduce tax obligations from the provisions of tax law. The purpose of this study is to examine and analyze the effect of the audit committee, profitability, and company size on tax avoidance in coal mining sector companies listed on the IDX for the 2016-2018 period. The type of research used is quantitative research. The data collection method used in this study is a documentation technique using the types and sources of secondary data. The analytical technique used in this research is multiple linear regression analysis. The sample selection used a purposive sampling method with a total sample of 39 coal mining sector companies listed on the IDX for the 2016-2018 period. The results of this study indicate that the audit committee calculated by the number of audit committees has no effect on tax avoidance. Profitability calculated by ROA has a significant negative effect on tax avoidance. Firm size calculated by Ln (Total Assets) also has no effect on tax avoidance.</p> 2022-01-27T13:46:39+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/93 The Impactof PT PLN Tanjung Jati B's Corporate Social Responsibility on the Welfare of Micro, Small and Medium Enterprises 2022-02-24T16:34:40+07:00 Muhammad Yasin 171120002029@unisnu.ac.id Fatchur Rohman fatchur@unisnu.ac.id <p>Corporate Social Responsibility (CSR) is a responsibility towards the environment in realizing the social welfare of the community. This study aims to determine the effect of the CSR of PT. PLN Tanjung Jati B on the welfare of the UMKM under its guidance. CSR indicators are the goals of corporate social responsibility (X1), corporate social issue (X2), corporate relations programs (X3) and the welfare of MSMEs (Y).This study uses primary data in the form of data obtained directly in the field, the research sample is 47 MSME CSR respondents guided by PT. PLN Tanjung Jati B 2019. The sampling technique used was simple random sampling. The study was conducted using questionnaires and interviews, the data analysis method used was quantitative method with multiple linear regression analysis approach.In a small scope, based on the results of the T Test (Partial Test), partially the corporate social responsibility goal variable (X1) from tcount 2,300&gt; ttable 1,68107 shows that the goals of corporate social responsibility have a significant positive effect on the welfare of MSMEs. In corporate social problems (X2) from tcount 1.087 &lt;ttable 1.68107 it shows that corporate social issue have a positive and insignificant effect on the welfare of MSMEs and in the corporate relations program variable (X3) from tcount 2.108&gt; ttable 1.68107 shows that the company relations program has an effect significantly positive on the welfare of MSMEs. Meanwhile, the F test (Simultaneous Test) proves that the objectives of corporate socialresponsibility goal, corporate social issue, and the corporate relations program of PT. PLN Tanjung Jati B significantly affects the welfare of MSMEs by 14,445%.</p> 2022-01-27T13:47:31+07:00 Copyright (c) 2022 Jurnal Rekognisi Ekonomi Islam https://journal.unisnu.ac.id/jrei/article/view/157 PENGARUH RETURN ON ASSET, FIRM SIZE DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM 2022-02-26T17:52:47+07:00 Aldina Khoirul Fitroh khoirulaldina@gmail.com Fitri Ella Fauziah fitriella@unisnu.ac.id <p><em>The purpose of this study was to determine the effect of return on asset, firm size, and price earning ratio on stock return. The objects chosen in this study were mining sector companies listed on the Indonesia Stock Exchange from 2015 to 2019.</em> <em>This research is a descriptive study with a quantitative approach. The number of samples used was 38 companies taken through purposive sampling. This study uses secondary data. The data analysis method used is Descriptive Statistics, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis.</em> <em>The results showed that return on asset variable (X1) had a significant positive effect on stock return with a significance value of 0.000, firm size&nbsp; variable (X2) had no effect on stock return with a significance value of 0.164, and for price earning ratio variable (X3) shows that there is no effect on stock return with a significance value of 0.000, and for the audit tenure variable (X4) significant positive effect on the integrity of financial statements</em><em>.</em></p> 2022-02-26T17:44:27+07:00 Copyright (c) 2022 Fitri Ella Fauziah, Aldina Khoirul Fitroh