Iqtishodia: Jurnal Ekonomi Syariah http://ejournal.alqolam.ac.id/index.php/iqtishodia <p><strong>Iqtishodia: Jurnal Ekonomi Syariah</strong> is a scientific journal that serves as a means of developing intellectual lecturers and academics of Islamic economic activists.<br />This journal published by the Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam. This is published since 2016 and regularly publish an article twice a year in March and September.</p> <p align="justify"><strong>This journal has been accredited by National Journal Accreditation (ARJUNA) Managed by the Ministry of Research, Technology, and Higher Education, Republic Indonesia in Grade <a href="http://sinta.ristekdikti.go.id/journals/detail?id=6167" target="_blank" rel="noopener">(Sinta 4)</a> since December 2019 according to the decree</strong> <strong><a title="SK Akreditasi Jurnal" href="https://drive.google.com/open?id=1-STwCX9wslyS6i6H9o7-9DV4Ne2c1ubg"> <span class="fontstyle0">36/E/KPT/2019</span></a> <br style="font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" /></strong>All articles submitted will be subject to a review process and the results of the review will be published after obtaining approval from the Reviewers. this journal is strongly opposed plagiarism by tracking the level of plagiarism of the manuscript submitted.</p> <p>All published articles can be accessed publicly online and are free to download. The authors have no obligation to pay, whether to submit, processing, or publication of articles.<br /><br /><strong>Beginning Volume 6, Issue 1 (March 2021), We only publish an article in the English language only to improve our quality of the journal and its reputation in the International and global world. </strong> <br /><br /><a href="http://sinta.ristekdikti.go.id/journals/detail?id=6167" target="_blank" rel="noopener"><img src="http://ejournal.alqolam.ac.id/public/site/images/alqolam/akreditasi-jurnal-iqtishodia_p.jpg" /></a></p> <p>___________________________________________________________________________________________</p> Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam en-US Iqtishodia: Jurnal Ekonomi Syariah 2503-118X Pengaruh Office Channeling dan Dana Pihak Ketiga terhadap Laba dengan Pembiayaan Sebagai Variabel Intervening pada Perbankan Syariah di Indonesia http://ejournal.alqolam.ac.id/index.php/iqtishodia/article/view/411 <table> <tbody> <tr> <td> <p>This study aims to determine the influence of office channeling and third party funds to profit with financing as a variable intervening on sharia banking in Indonesia. The population in this study is the entire sharia banking in Indonesia consisting of 14 Sharia commercial banks and 20 Syariah business units. The sample used is the summary of Sharia banking financial statement period of 3 years on a monthly basis so that the number of samples as much as 36. The analytical technique used is Path analysis using T Test , where the mediation test is done with the procedure developed by Sobel (1982) and known as Sobel Test. The finding show that the office channeling variable had a direct and insignificant effect on the financing variable at Islamic banking profit in Indonesia, while the third party fund variable directly had a significant effect on the financing variable.</p> </td> </tr> </tbody> </table> Muhammadinah Muhammadinah Copyright (c) 0 2020-09-28 2020-09-28 5 2 40 46 Pengaruh Office Channeling dan Dana Pihak Ketiga terhadap Laba dengan Pembiayaan Sebagai Variabel Intervening pada Perbankan Syariah di Indonesia http://ejournal.alqolam.ac.id/index.php/iqtishodia/article/view/416 <table> <tbody> <tr> <td> <p>This study aims to determine the influence of office channeling and third party funds to profit with financing as a variable intervening on sharia banking in Indonesia. The population in this study is the entire sharia banking in Indonesia consisting of 14 Sharia commercial banks and 20 Syariah business units. The sample used is the summary of Sharia banking financial statement period of 3 years on a monthly basis so that the number of samples as much as 36. The analytical technique used is Path analysis using T Test , where the mediation test is done with the procedure developed by Sobel (1982) and known as Sobel Test. The finding show that the office channeling variable had a direct and insignificant effect on the financing variable at Islamic banking profit in Indonesia, while the third party fund variable directly had a significant effect on the financing variable.</p> </td> </tr> </tbody> </table> Muhammadinah Muhammadinah Copyright (c) 2020 http://creativecommons.org/licenses/by-nc/4.0 2020-09-27 2020-09-27 5 2 40 46 Analisis Faktor-Faktor yang Mempengaruhi Pembiayaan Bermasalah Pada Bank Syariah di Indonesia dengan Pendekatan Error Correction Model (ECM) http://ejournal.alqolam.ac.id/index.php/iqtishodia/article/view/432 <table> <tbody> <tr> <td> <p>This research aims to analyze the influence of internal factors (asset and financing deposit ratio) and external factors (inflation and exchange) against &nbsp;Non Performing Financing (NPF) to Syariah Bank in Indonesia. This research was quantitatif, used a secondary data sourced from Indonesian Bank in Januari 2011 to June 2018. The data analyzed with statistic method using Error Correction Model (ECM). The result found that in the &nbsp;Financing to Deposit Ratio (FDR) variable of Syariah Bank has a significant impact on the NPF, while asset variable, inflation and exchange are not have a significant impact. While in the long term, asset variable and inflation has a significant impact to Syariah Bank NPF, the FDR variable and exchange are has not a significant impact.</p> </td> </tr> </tbody> </table> Mohammad Dendi Abdul Nasir Nunuk Khomariyah Copyright (c) 2020 http://creativecommons.org/licenses/by-nc/4.0 2020-11-06 2020-11-06 5 2 47 53 Akumulasi Beban Berganda Zakat dan Pajak dalam Perspektif Hukum Islam http://ejournal.alqolam.ac.id/index.php/iqtishodia/article/view/445 <table> <tbody> <tr> <td> <p>This study aims to determine the perspective of Islamic law on the double burden accumulation of zakat and tax. This study use a qualitative aaproach with the type of library research and use the content-descriptive analysis. This research founds many fundamental differences between zakat and tax, so that the unification of zakat and tax according Islamic law is based on the quran and hadith as well as the ijtihad of the thought of scholars, the accumulation of zakat and tax is irrelevant. Some suggestions have implication that there is a need for profesional zakat management which is directly handled by to govemment. By establishing a zakat institution which is equal to the director general of taxation accompanied by laws as with the establishment of trax institution, so as maximize zakat income which will be used to improve the standard of living of the community.</p> </td> </tr> </tbody> </table> Sri Wahyuni Copyright (c) 2020 http://creativecommons.org/licenses/by-nc/4.0 2020-09-30 2020-09-30 5 2 54 60