This research aims to determine the extent of the influence of the application of Islamic business ethics on the performance of Small and Medium Enterprise (SME). The research method used in this research is quantitative research with multiple linear regression analysis based on multiple linear regression analysis obtained partial and simultaneous effect. The results of the accepted hypothesis or variables that have a positive and significant effect on the performance variables, namely the aspect of fairness, free will, responsibility, Tauhid and Ihsan have a significant positive effect on the performance of Small and Medium Enterprise (SME). Simultaneously all aspects of Islamic business ethics affect performance with a coefficient of determination of 0.746 or 74.6%. The independent variable that has the most dominant influence on performance is seen from the Standardized Coefficients Beta test by looking at the value of the Standardized Coefficients Beta the largest is the responsibility variable with a value of 0.475 greater than the other variables.
The development of the capital market has experienced quite good growth in Indonesia, including the Islamic capital market. The existence of a sharia capital market with various investment instruments such as sharia shares, sukuk, and sharia mutual funds provides investment opportunities for those who wish to invest with sharia principles. The development of sharia investment instruments, especially sharia shares, continues to show improvement. It is then supported by the Indonesia Stock Exchange (IDX) by issuing the Indonesian Sharia Stock Index (ISSI) which is a benchmark for the performance of sharia shares in Indonesia. The development of the Sharia Stock Index has continued to increase since it was published although it experienced fluctuations in several periods. It is presumably due to changes in macroeconomic variables. Therefore, the study aims to analyze the effect of the BI interest rate variable, exchange rate, and inflation on the Indonesian Sharia Stock Index (ISSI) for the period 2015 to 2020. The study uses quantitative methods, with data analysis The Error Correction Model (ECM) uses the EViews version 9 application, ECM analysis to determine long-term and short-term economic phenomena from the interaction of several research variables. The results obtained show that in the long term, the exchange rate and BI interest rate variables have an influence on the Indonesian Sharia Stock Index (ISSI) while in the short term the exchange rate variable has an influence on the Indonesian Sharia Stock Index (ISSI). Whereas, the inflation variable has no effect on the Indonesian Sharia Stock Index (ISSI) in the long and short term.
Islamic banking are banking that are based on islamic law, both from the work system and the activities in it all in accordance with islamic law. Islamic bank ethics and social responsibility must also be in accordance with islamic principles. This research was conducted to determine and analysis ethical disclosure and social responsibility based on the maqashid sharia perspective on islamic banks in Indonesia. The objects used in this study are 11 Banks taken from Sharia Commercial Banks and Banks that have Sharia Business Units registered at Bank Indonesia. The study uses annual report in 2017 on the official website. Analysis of data using qualitative descriptive analysis. The result of this study obtained ethical disclosure based on islamic banking ethics disclosure index of 69%, the highest total disclosure were vision and mission indicators with a score of 86%, and the lowest value obtained by the zakat indicator with a value 0f 45%. While the disclosure of social responsibility in the perspective of maqashid sharia based on islamic social reporting index was 66% overall. For product and service indicators is an indicator that has the highest disclosure value of 100%, the lowest value is obtained by environmental indicators with a value of only 15%. From this it can be concluded that the communication between the banks management and stakeholders is necessary, in order to create sharia purpose is to benefit the ummah.
Tujuan pelaksanaan pengabdian masyarakat ini untuk menguatkan mindset ekonomi masyarakat, melatih keterampilan kreasi kerajinan tas noken dan tikar dari bahan alam serta inisiasi pendirian kelompok usaha masyarakat. Metode pelaksanaan pengabdian ini menggunakan Participatory action research (PAR) sehingga skema pelaksanaan pengabdian mengikuti alur model ini. Kegiatan ini diikuti oleh 50 warga muslim suku Kokoda, Kampung Maibo Kabupaten Sorong. Teknik pelaksanaan pengabdian dengan penjelasan langsung, demonstrasi keterampilan dan latihan. Pengabdian masyarakat ini berlangsung dengan baik, dengan program terlaksana adalah penguatan motivasi dan mindset masyarakat, pelatihan peningkatan keterampilan pembuatan tas noken dan tikar sajada daun dan inisiasi pendirian kelompok usaha bersama dan UMKM. Dari pengamatan yang dilakukan, 82% masyarakat telah menguasai keterampilan membuat kerajinan tas noken dan tikar setelah mengikuti kegiatan ini.
The results obtained show that (1) the application of the rahn contract at the klademak sharia pawnshop followed by mu'nah fees (guarding and maintenance) as a source of pegadaian syariah income by providing services on customer guarantee goods (2) the implementation of the rahn contract at the klademak pegadaian syariahIn general, it is in accordance with the MUI DSN Fatwa No. 25/DSN-MUI/III of 2002 and DSN MUI Fatwa No. 92/DSN-MUI/IV of 2014, this can be seen from the general provisions adapted to the Fatwa of DSN MUI No. 25/DSN-MUI/III of 2002 and the provisions on collateral, debt provisions, contract provisions, murtahin income provisions and contract settlement provisions which are adapted to the DSN MUI Fatwa No. 92/DSN-MUI/IV 2014. The implication of this research theoretically can be seen the operational implementation of the rahn contract at Pegadaian Syariah Klademak Branch, Sorong City, which is in accordance with the MUI DNS fatwa no. 25/DSN-MUI/III of 2002 and DSN MUI Fatwa No. 92/DSN-MUI/IV of 2014. Practically this research can be used as a scientific reference and can have positive implications for certain parties.
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