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Al Tijarah
Published by Universitas Darussalam Gontor
ISSN : 24604089     EISSN : 25282948     DOI : https://doi.org/10.21111/tijarah
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Al Tijārah (E-2528-2948 and P-2460-4089) is a semiannually journal published by University of Darussalam Gontor. In line with the objective of the university, the journal is committed to the development and promotion of contemporary issues in Islamic management and management in its broadest sense in order to keep scholars on research in the area of management. The editorial board welcomes original submission in the fields of management, finance, human resource management, marketing, operational management, and strategic management including from an Islamic perspective. Al Tijarah is currently indexed by DOAJ, Google Scholar, Garuda, Crossref, BASE, Sinta 4 and other reputated indexes in the future.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 259 Documents
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Efektifitas Pelaksanan Program CSR PT Tirta Bahagia Anggara Prihardana
Al Tijarah Vol. 1 No. 2 (2015): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.954

Abstract

CSR first appeared in official discourse since the presence of academic writings of Howard Bowen, entitled Social Responsibility of Businessmen raised in 1953. CSR in the meaning of Bowen refers to the obligation of business to make and implement policies, decisions, and actions that follow the norms in a society. In the implementation of the program of corporate social responsibility (CSR), PT Tirta Bahagia has a lot of activities in the field of education, the environment or health. In carrying out these activities there are several stages performed i.e. ranging from planning, implementation, and evaluation. In this discussion that became the focus of research is on the development of the well absorption done by the company in the village which is also the location of the factory. PT Tirta Bahagia starting the planning stages are not based on the order in which they should be, i.e. starts with vision and mission would formulate but positioning the provision of funds (budget) being the first with reason a very limited source of funding, causing the program to be run CSR activities should be adapted to the existing funds.
Analisa Kinerja Dewan Pengawas Syariah di Bank Syariah Rahma Yudi Astuti
Al Tijarah Vol. 1 No. 2 (2015): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.955

Abstract

Sharia Supervisory Board (SSB) comprehensively supervise the overall product of Islamic banks. SSB then serves also as auditor of sharia is the answer to the emerging challenges of how to supervise Islamic economic institutions to remain current in accordance with the provisions of Islamic Sharia. Based on the above issues of interest to delakukan research on the role and responsibilities of the Sharia Supervisory Board of Islamic Banks. Through this study the authors wanted to know how an application in the field of surveillance conducted by SSB, by analyzing the regulations issued either BI or National Shariah Council. In its analysis the authors use an empirical approach and an analytical approach to analyze the problem was examined by field work with interviews and questionnaires for the next question was whether the line with the norms set by Bank Indonesia. The approach used is to better determine the extent to which the roles and responsibilities of SSB in the homeland. From the results obtained by analysis of the answers that the surveillance conducted by SSB against Islamic Bank has not fully maximized. In fact, only a small portion has actually supervise properly. Then the realization that SSB is the most important and influential in the Islamic Bank have not fully realized that in the end SSB participation in the daily activities of the bank can not do. Even the arrival of SSB against Islamic Bank to conduct surveillance is also very rare.
Studi atas Akuntansi Universitas sebagai Organisasi Nirlaba: Menuju Good University Governance Ely Windarti Hastuti
Al Tijarah Vol. 1 No. 2 (2015): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.956

Abstract

As one of the non-profit organizations, the College became one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. In PSAK 45 published Bond Akuntan Indonesia (2010) submitted thatthe characteristics of different non-profit entities with business entities. The fundamental difference lies in the way the non-profit entity acquiring the resources neededto perform a variety of activities. As one of the non-profit organizations, the Collegebecame one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. Higher education institutions have long experienced the pendikotomian into the universities, private colleges and non-governmental and non-profit organization. Therefore, this paper tries to discuss about the treatment of accounting for the University as one of the non-profit organizations in order to achieve transparency and accountability towards the public, be it government-owned universities, or private and toward a new concept of the currently vigorous proclaimed, i.e. Good University Governance.
Penggunaan BUKU dan Kepemilikan dalam Menganalisis Efisiensi Perbankan di Indonesia Bintang Andhyka; Chaerani Nisa; Bambang Puwoko
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1587

Abstract

In December 2016, there are 116 commercial banks in Indonesia. Those banksare divided into few categories. Two of them are commercial banks based onbusiness activity (BUKU) and based on ownership. This research analyzes allcommercial banks that operates between 2012 and 2016 and divide them intotwo categories mention before. The aim of the research is to find out efficiencyscore using SFA method based on those two categories. The result showthat banks in BUKU 3 have the highest efficiency score, followed by BUKU 1,BUKU 4 and BUKU 2. Meanwhile, on ownership category, state owned enterprisebanks have the highest score. It then followed by foreign banks, private.banks, municipal banks and the last one mix ownership banks
Talent Management System pada Program Pengembangan Sumberdaya Manusia di SAKA Indonesia Pangkah Limited Yuga Adi Kusuma
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1588

Abstract

The need for energy both oil and gas in the world and in Indonesia continuesto increase this condition is required the best energy management, ofcourse, supported by qualified human resources and good capacity, energymanagement will work well too. This study aims to determine the talentmanagement system program in the human resources developmentprogram in SAKA Indonesia Pangkah Limited. The results obtained, in theframework of talent management has not been fully running well, especiallyin the selection and recruitment process, still using the traditional way hasnot been using talent mapping. In the characteristics of talent managementSIPL has had development-oriented thinking, applied high work culture, talentmanagement system applied got support from management, and hasapplied good human resource information system. Suggestions can be givenis to provide the widest opportunity to the resources owned companies togrow, given the promotion or grade improvement to the talent of consistentperformance, and also provide rewards to the achievers and punishment to.the less consistent performance
Aplikasi Teori Personal Selling: Kasus pada Bank Regional Meria Sri Primariyanti; Egi Arvian Firmansyah
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1589

Abstract

This research is a descriptive research aiming at knowing the implementationof bjb SurePrize program at bank bjb (bank Jabar Banten) Cianjur branchwhich is seen from the framework of personal selling theory. In addition, thisresearch is also aimed at determining the growth rate (trend) of savings anddemand deposits at bank bjb in the period of enactment of bjb SurePrize program.The research methods used are interview and literature study. The resultsshowed that the implementation of personal selling in the bjbSurePrizeprogram at bank bjb Cianjur branch is executed by executive personal selling,inside personal selling and outside personal selling. Personal sellingprocess conducted uses 6 (six) stages, namely: prospecting, pre-approach,presentation and demonstration, overcoming objections, closing and followup. In addition, there is also a contribution from the bjb SurePrize program.on the growth of savings and demand deposits in the year 2016 of 0.16%.
MEMBANGUN BUDAYA AKADEMIK PADA PERGURUAN TINGGI PESANTREN Muhammad Ridlo Zarkasyi
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1590

Abstract

The purpose of this study is to explore the model of of organizational cultureat Pesantren (Islamic boarding) university, the development of academicculture, and how to anticipate the obstacles, and who is responsible and willbe involved in the change and development of the academic culture. Pesantrenuniversity is an institution, which organizes higher education programsand is bound by the Laws regulation, to build an academic culture, which isslightly different from pesantren culture. Building an academic culture meanscreating a new culture within the pesantren envnironment, which focuses onresearch and development activities, which mainly undertakes documentingthe research. Building an academic culture, similar to building an organizationalculture, which can be conducted in the following 6 stages; 1) evaluatingthe organization’s situation and determining strategic objectives and direction;2) analyzing the existing culture and sketching the desired cultural;3) analyzing the gap between what is in and what is desired; 4) developing acultural development plan; 5) implementing the plan; 6) evaluating changesand new efforts to invlove in sustaining cultural change. Steps to build andmaintain an academic culture, carried out in the following combination ofprograms: changes in recruitment and selection procedures; forms socializationand training programs; conducting performance appraisal system; promotingsucessful people in expressing and symbolizing the desired culture;leadership that communicates cultural values in speech, action and materialarrangements; the use of academic symbols, in the form of language, actionand material objects. The actors of change are the Founders and Leaders,who are assisted by the underlying structure with limited proportions. It isnecessary that the appropriate Leadership role to the academic culture, notshifting from the basic values of Pesantren, and open attitude to the development of dynamic academic culture follow the demands of the development of Higher Education. 
CAPITAL STRUCTURE PERBANKAN SYARIAH DI ASIA TENGGARA: SEBUAH PENDEKATAN EMPIRIS Astiwi Indriani; Endang Tri Widyarti; Shoimatul Fitria
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1594

Abstract

This research is performed in order to analyze capital structure of Islamicbanking by examining the effect of Return on Asset, Assets Structure,Current Ratio, and size to Debt Ratio in Southeast Asia during period 2012-2015. Sampling technique used is purposive sampling with criteria as follows(1) The Financial Statements are presented by Islamic Banking duringobservation period 2012-2015; (2) Having complete data which suitable forthe research; (3) Debt Ratio is positif; (4) Profitability is positif. The databased on financial report of each bank 2012-2015 and sample was acquired18 Islamic Banking. The statistic analysis that used in this research wasmultiple linear regression. The research result showed that the ROA havenegative and insignificance, Assets Structure and current ratio have negativesignificance, size have positif significance. Adjusted R square value as 0,601show that 60,1 percent variation of debt ratio can be explained by the variationof the four independent variables, while the remaining 39,9 percent isexplained by other factors.
Implementation of Islamic Business Ethics Values based on IFSB 09: BMT La Tansa Ponorogo Experience Ely Windarti Hastuti; Fajar Surya Ari Anggara
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1935

Abstract

The importance of ethics in the business world is of high priority and global importance. New trends and problems arise every day which is a major challenge for any organization. Today, the need for ethical behavior in organizations has become important. Just as, if a dishonest business practice, only thinking about the maximum profit and harming the other will bring an institution will no longer be trusted and gradually lost. So the purpose of this research is the implementation of Islamic business ethics based on IFSB standard 09. It is proven from the overall result of interview analysis, observation, and transcript of interview result. BMT La Tansa Ponorogo has a series of activities within the scope of strengthening and cultivation of values that serve as the foundation of all operational activities. These values include Sincerity, Simplicity, Independence, Islamic Prayer, and Freedom. In conducting business and activities, business actors have understood and implemented Islamic principles or values based on Al Qur’an and Hadith. Implementation of this Islamic business ethics that includes aspects of honesty and fairness, prudential aspects, aspects of ability, information aspects for customers, aspects of information about customers, solutive aspects of conflict of interest, and aspects of Shari’a compliance.
Prospektif Kepemimpinan Pelayanan dan Budaya Organisasi dalam Mewujudkan Birokrasi Pertanahan yang Berkinerja (Studi di Kantor Pertanahan Kabupaten Madiun) M.Nur Kamila Amrullah; Asri Laksmi Riani
Al Tijarah Vol. 4 No. 1 (2018): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v4i1.2369

Abstract

tudi tentang birokrasi berkinerja merupakan studi yang urgen dan aktual, birokrasi berkinerja erat kaitannya dengan aspek kepemimpinan dan budaya organisasi, penelitian ini mengkhususkan pada isu kepemimpinan pelayanan dan budaya organisasi. Tujuan pada pelaksanaan penelitian ini adalah untuk menjelaskan ada atau tidaknya pengaruh substansial kepemimpinan pelayanan dan budaya organisasi pada kinerja di Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional satuan kerja Kantor Pertanahan Kabupaten Madiun. Penelitian menggunakan teknik populasi dengan melibatkan semua aparatur sipil negara/PNS dan pegawai non-PNS sejumlah 85 orang. Penganalisaan data pada penelitian mengunakan deskriptif variabel dan analisis inferensi berbasis pada model persamaan struktural/ Structural Equation Model (SEM) dengan memanfaatkan aplikasi perangkat lunak Smart PLS (Partial Least Square), pengujian instrumen menggunakan uji convergent validity, discriminant validity, dari indikator pembentuk konstruk dan composite validity yang menunjukkan instrumen yang digunakan valid dan reliabel. Hasil penelitian memaparkan temuan bahwa indeks persepsi responden menghasilkan nilai yang tinggi pada semua variabel, sedangkan pengujian hipotesis menyatakan kepemimpinan pelayanan berpengaruh signifikan pada budaya organisasi, kemudian kepemimpinan pelayanan juga berpengaruh signifikan pada upaya mewujudkan birokrasi berkinerja, serta budaya organisasi berpengaruh signifikan pada kinerja, serta ditemukan hubungan langsung antar variabel. Saran penelitian, agar dilakukan peningkatan pada aspek kepemimpinan pelayanan dan budaya organisasi yang kuat untuk mendapatkan birokrasi yang semakin berkinerja.

Page 15 of 26 | Total Record : 259

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