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El-Barka: Journal of Islamic Economics and Business
Published by Institut Agama Islam Negeri Ponorogo
ISSN : 26571153     EISSN : 26571862     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
El Barka is a semiannual journal published by the Faculty of Islamic Economics and Business IAIN Ponorogo and cooperate with Ikatan Ahli Ekonomi Islam Indonesia (IAEI). El Barka accepts original scientific writings that have never been published in the field of economics, islamics economics and business, including conceptual thoughts, research reports, case reports, application of theory, critical studies and literature reviews.
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Articles 6 Documents
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Search results for , issue "Vol 2, No 2 (2019)" : 6 Documents clear
PENGARUH CORPORATE GOVERNANCE DALAM MEMPREDIKSI BIAYA EKUITAS DENGAN PENDEKATAN MODEL OHLSON Rivandi, Muhammad; Marlina, Marlina
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1751

Abstract

Abstract: Cost of equity a concept of cost in determining the real cost that must be borne by the company to obtain funds from a source or use of capital from each source of funds, then determine the average cost of capital of all funds used by the company. The method used in the measurement of equity costs is the Ohlson model. Research objectives to prove empirically the Effect of Corporate Governance in Predicting Equity Costs with the Ohlson Model Approach. Research population of manufacturing companies on the Indonesia Stock Exchange. The sample used using porposive sampling techniques amounted to 30 companies. The analysis method used uses a panel regression model. Based on the test results, it is empirically proven that (1) Family Ownership does not affect the cost of Equity, (2) Institutional Ownership negatively affects the cost of equity, (3) The Independent Board of Commissioners does not affect the cost of equity. ??????: ????? ?????? ?? ????? ??????? ?? ????? ????? ???????? ???????? ???? ??? ?? ??????? ?????? ?????? ??? ????? ?? ???? ?? ??????? ??? ????? ?? ?? ???? ???????? ?? ????? ????? ????? ??? ????? (????? ????? ??? ?????) ????? ???????? ????????? ?? ??? ??????. ??????? ????????? ?? ???? ?????? ?????? ?? ????? ??????. ????? ?? ??? ??????? ?? ????? ????? ?????? ???? ??????? ???????? ????????? ????? ?????? ??????? ??? ????? ??????. ?????? ???????? ???? ????? ????? ?? ????? ?????????. ???? ?????? ????????? ????? ??? ????? ????? ??? ??????? 30 ????. ??????? ????????? ????????? ?? ????? ?????? ??????. ????? ??? ????? ????????? ???? ???? ?????? ?? (1) ????? ?????? ??? ??? ?? ????? ??? ????? ??????? (2) ??????? ???????? ??? ????? ???? ??? ????? ??????? (3) ???? ???????? ????????? ??? ?? ?? ????? ??? ????? ???? ???????. Abstrak: Biaya ekuitas sebuah Konsep biaya dalam menentukan besarnya biaya secara riil yang harus ditanggung oleh perusahaan untuk memperoleh dana dari suatu sumber atau penggunaan modal dari masing-masing sumber dana, untuk kemudian menentukan biaya modal rata-rata (average cost of capital) dari keseluruhan dana yang dipergunakan perusahaan. Metode yang digunakan didalam pengukuran biaya ekuitas adalah model Ohlson. Tujuan penelitian untuk membuktikan secara empiris Kepemilikan Keluarga, Kepemiikan Institusional, dan Dewan Komisaris Independen Terhadap Biaya Ekuitas. Populasi penelitian perusahaan manufaktur di Bursa Efek Indonesia. Sampel yang digunakan mengunakan teknik porposive sampling berjumlah 30 perusahaan. Metode Analisis yang digunakan menggunakan model regresi panel. Berdasrkan hasil pengujian membuktikan secara empiris bahwa (1) Kepemilikan Keluarga tidak berpengaruh terhadap biaya Ekuitas, (2) Kepemilikan Institusional berpengaruh negatif terhadap biaya ekuitas, (3) Dewan Komisaris Independen tidak berpengaruh terhadap biaya ekuitas.
PERSEPSI AKUNTAN MANAJEMEN TERHADAP PENERAPAN TAX PLANNING Septiano, Renil; Sari, Nila
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1752

Abstract

Abstract: Tax planning is a means of fulfilling tax obligations well but the amount of tax paid can be reduced as low as possible to obtain the expected profit and liquidity. This study aims to see the effect of management accountants' perceptions on the implementation of tax planning. The type of research used is quantitative, using primary data. The population of the research was in Food Distributor companies in the Padang City. Respondents who were taken were employees who served as part of accounting staff, management and financial staff companies who worked at the Food Distributor Padang City. Selection of samples was selected using the Convenience sampling method with 30 respondents. Technical data analysis using simple regression analysis. The test results show that the perception variables of management accountants with a significant value of 0,000 < 0,05. Based on the test results it was found that the perception of management accountants has an effect on the implementation of tax planning  ??????: ??? ??????? ??????? ????? ?????? ?????? ???????? ???? ???? ???? ???? ????? ????? ??????? ???????? ??? ???? ????? ???? ?????? ??? ????? ???????? ?????????. ???? ??? ??????? ??? ????? ????? ?????? ????????? ????????? ??? ????? ??????? ???????. ??? ????? ???????? ???? ???????? ???????? ???????. ?????? ???????? ?? ????? ????? ?????? ???????? ?? ????? ?????? ? ???? ????????? ?? ????????? ?? ???????? ????? ????? ?? ????? ???????? ???????? ?????? ????? ?????? ????? ????? ?? ???? ????? ?????? ???????? ?? ????? ??????. ?? ?????? ????? ?????? ???????? ????? ??? ????? ?????? ?? ??? ????? ???????? ?? ?????? 30 ?? ?????????. ????? ???????? ?????? ???????? ????? ???????? ??????. ???? ????? ???????? ?? ???? ?????? ??????? ????? ????? ????? ?? 0?000 <0.05. ????? ??? ????? ????????? ???? ?? ???? ?????? ??????? ???? ??? ????? ??????? ???????. Abstrak: Tax planning merupakan sarana dalam memenuhi kewajiban perpajakan dengan baik tetapi jumlah pajak yang dibayar dapat ditekan serendah mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh persepsi akuntan manajemen terhadap penerapan tax planning. Jenis penelitian yang digunakan bersifat kuantitatif, dengan menggunakan data primer. Populasi penelitian pada perusahaan Distributor Makanan di Kota Padang, Responden yang diambil adalah pegawai yang menjabat dibagian staff akuntasi, menejemen dan staff keuangan perusahaan yang bekerja pada perusahaan Distributor Makanan Kota Padang. Pemlihan sampel dipilih menggunakan metode Convenience sampling atau sampling kemudahan dengan jumlah 30 orang responden. Teknis analisis data menggunakan analisis regresi sederhana. Hasil pengujian menunjukkan bahwa variabel persepsi akuntan manajemen dengan nilai signifikan 0,000 < 0,05. Berdasarkan hasil pengujian didapat bahwa persepsi akuntan manajemen berpengaruh terhadap penerapan tax planning
DETERMINANT FACTORS MOTIVATED WAQIF TO DONATE WAQF Jazil, Thuba; Rofifah, Safirah; Nursyamsiah, Tita
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1733

Abstract

Abstract: This study aimed to investigate the waqf motivation in carrying out waqf in Bogor City. Primary data and questionnaire techniques were used by distributing to 103 waqif respondents. Factors were grouped into 2 categories, internal and external. Internal factors were religiosity, waqf literacy, trustworthiness in waqf institutions, income & wealth. Meanwhile, external factors included performance efficiency, tax incentives, the role of government, and the role of scholars. The method used was path analysis for internal factors and multiple linear regression analysis for external factors using SPSS 21. The results showed that waqf literacy and trustworthiness affected religiosity and also to waqf motivation while income & wealth had no effect. The role of government and the role of scholars had a significant positive impact on waqf motivation, but the performance efficiency of the institution and tax incentive had no significant effect. ??????: ???? ??? ??????? ??? ????? ????? ????? ?? ????? ????? ?? ????? ?????. ?? ??????? ?????? ???????? ??????? ?????????? ?? ???? ????? ?? ??? ??? 103 ?? ??????? ??????. ?? ????? ??????? ?? ?????? ?????? ???????. ??????? ???????? ?? ??????? ???? ?????? ??????? ? ???????? ?????? ?? ?????? ?????? ?????? ???????. ??? ??? ?????? ???? ??????? ???????? ????? ??????? ???????? ????????? ???? ???????? ???? ???????. ???? ??????? ????????? ?? ????? ?????? ??????? ???????? ?????? ???????? ????? ??????? ??????? ???????? ???????? SPSS 21.  ?????? ??????? ?? ??? ?????? ??????? ???????? ?????? ???? ??? ?????? ?????? ??? ???? ????? ?? ??? ?? ????? ??????? ?? ??? ???? ?????. ??? ????? ??? ??????? ???? ??????? ????? ?????? ???? ??? ???? ?????? ???? ???? ????? ???? ??????? ???????? ???????? ??? ???? ????? ????. Abstrak: Penelitian ini bertujuan menginvestigasi motivasi wakif dalam menunaikan wakaf di Kota Bogor. Data primer dan teknik kuesioner digunakan dengan disebarkan kepada 103 responden wakif.  Faktor dikelompokkan menjadi 2 kategori, internal dan eksternal. Faktor Internal yaitu religiositas, literasi wakaf, Kepercayaan terhadap lembaga wakaf, pendapatan & kekayaan. Sedangkan, Faktor eksternal diantaranya efisiensi kinerja, insentif pajak, peran pemerintah, dan peran ulama. Metode yang digunakan adalah analisis jalur (path) untuk faktor internal dan analisis regresi linier berganda untuk faktor eksternal menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa literasi wakaf dan kepercayaan berpengaruh terhadap religiositas dan juga ke motivasi wakaf sedang pendapatan dan kekayaan tidak berpengaruh. Faktor peran pemerintah dan peran ulama berpengaruh positif signifikan terhadap motivasi wakaf, akan tetapi efisiensi kinerja lembaga dan faktor insentif pajak tidak berpengaruh secara signifikan.
IMPLEMENTASI PENERAPAN PEMBIAYAAN ULTRA MIKRO DI BMT-UGT SIDOGIRI Muttaqin, Aminnullah Achmad; Hartono, Arina Rusyda
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1760

Abstract

Abstract: A financial institution functions as an intermediary institution that connects surplus units with deficit units. But there are still many micro businesses that have difficulty getting capital assistance from financial institutions (banks).  The micro businesses who have difficulty getting credit from the bank are looking for non-formal financial institutions that are easily accessible to apply for credit such as moneylenders.  Behind the convenience provided by loan sharks, there are things that are felt to burden business people because they have to pay interest of 10% -30% every month and penalties if they experience delays.  The Ministry of Finance has a program that can be used as a solution to provide easy and fast financing facilities for micro businesses, namely ultra-micro financing (UMI).  BMT-UGT Sidogiri is a linkage institution under the auspices of PT.  Bahana Artha Ventura, which channeled ultra-micro financing to UMI members.  Therefore, this study aims to determine the application of ultra-micro financing in BMT-UGT Sidogiri in helping to capitalize micro businesses.  This study uses descriptive analysis with interviews and literature studies as a method of data collection.  The key informant in this study is the head of the BMT-UGT Sidogiri Central financing division.  While supported by literature studies related to UMI financing obtained from the Ministry of Finance and the Ministry of Cooperatives and SMEs. ??????: ???? ??????? ??????? ??? ????? ?? ???? ?? ????? ??? ????? ?????? ?????????. ??? ?? ?????? ????? ????? ?? ??????? ??????? ????? ?????? ?????? ??????? ?? ??????? ??????? ???????. ??? ????? ?????? ??????? ?? ??????? ??????? ??? ??????? ???? ??????? ?????? ??? ?????????? ??? ???????. ??? ??????? ?? ??? ?????? ?????? ????? ?????? ?? ??? 10-30 % ??? ??? ?????? ??? ??? ?????????? ??????? ?? ??? ?????? ?????. ???? ????? ?????? ??????? ????????? ??????? ?????? ???? ???  ?????? ??????? ???????. ???? ??? ????? ????????   ???????? ?????? ??? ?????? ?????? ?????? ???? ??????? ???? ????? ????????? ????? ??????? ??????? ??? ????? ??????. ????? ???? ??? ????? ??? ????? ????? ????? ???  ?????? ??????? ???????. ??????? ??? ????? ????? ????? ?????? ?????? ?????? ???????? ?????? ??????? ?????? ??? ???????? ???????. ????????? ?? ??? ????? ??? ???? ??? ??????? ???? ????? ????????   ???????? ?????? ??????. ??????? ???????? ??? ????? ???? ??????? ?? ????? ?????? ??????? ?????? ?????? ???????? ??????? ??????? ?? ?????????. Abstrak: Lembaga keuangan berfungsi sebagai lembaga intermediasi yaitu menghubungkan antara surplus unit dengan deficit unit. Namun masih banyak usaha mikro yang kesulitan mendapatkan bantuan permodalan dari lembaga keuangan (perbankan). Para pelaku usaha mikro yang kesulitan mendapatkan kredit dari bank tersebut mencari lembaga keuangan non formal yang mudah diakses untuk mengajukan kredit seperti rentenir. Dibalik kemudahan yang diberikan rentenir, terdapat hal yang dirasa memberatkan para pelaku usaha karena harus menanggungg bunga sebesar 10%-30% setiap bulan dan denda jika mengalami keterlambatan. Kementrian Keuangan mempunyai program yang dapat dijadikan solusi untuk menyediakan fasilitas pembiayaan yang mudah dan cepat bagi usaha mikro yaitu pembiayaan ultra mikro (UMI). BMT-UGT Sidogiri merupakan lembaga linkage dibawah naungan PT. Bahana Artha Ventura yang menyalurkan pembiayaan ultra mikro kepada anggota UMI. Oleh karena itu, penelitian ini bertujuan untuk mengetahui penerapan pembiayaan ultra mikro di BMT-UGT Sidogiri dalam membantu permodalan usaha mikro. Penelitian ini menggunakan analisis deskriptif dengan wawancara dan studi literature sebagai metode pengambilan data. Informan kunci pada penelitian ini yaitu ketua divisi pembiayaan BMT-UGT Sidogiri Pusat, kepala kantor layanan BMT-UGT Sidogiri, dan anggota UMi. Sedangkan didukung oleh studi literature terkait pembiayaan UMI yang diperoleh dari Kementrian Keuangan dan Kementrian Koperasi dan UMKM. 
DAMPAK MAKROEKONOMI TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Rizal, Fitra; Humaidi, Muchtim
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1800

Abstract

Abstract: Islamic banking in Indonesia has developed, but the target of market share of 5% can not be achieved. These conditions caused the profitability of Islamic banking being very interesting to study. This study was conducted to examine the effect of Macroeconomic indicators as measured by Inflation, Exchange Rate and Gross Domestic Product to the Return on Asset of Islamic Banking in Indonesia. Population of this study is all of sharia commercial bank and sharia operational unit during nine years of the study since 2005 till 2013. The data in this study are secondary data that contains of Inflation, Exchange Rate, Gross Domestic Product and Return on Asset obtained from sharia banking statitics and monetery data that had been published by Bank Indonesia. This study use double linier regretion method with clasic assumption test. This study proved that Inflation, Exchange Rate and Gross Domestic Product simultaneously have significant effect to Return on Asset of Islamic banking in Indonesia. Partially, only the Gross Domestic Product variable has the positive and significant effect to Return on Asset of Islamic banking in Indonesia, while Inflation and Exchange Rate variable have no significant effect. ??????: ???? ????? ?????? ????????? ?? ????????? ????? ???????? ??? ?? ??? ????? ????? ??????? ????????? ????? ??? 5?. ??? ??? ?????? ??? ?? ???? ?????? ????????? ????? ???????? ??????? ???????. ??? ??? ??????? ?????? ??? ????? ?????? ???????? ????? ??????? ?????? ?????? ???? ????? ??????? ?????? ???????? ??? ?????? ??? ?????? ?????? ????????? ?? ?????????. ??? ???? ????? ?? ??? ??????? ???? ???? ?????? ???????? ????????? ?????? ??????? ????????? ???? ??? ??????? ?? ????? ??? 2005 ??? 2013. ???????? ????????? ?? ??? ??????? ?? ???????? ????????? ??? ?????? ?????? ????? ??????? ?????? ???????? ??????? ??? ?????? ???? ??? ????? ?? ??????? ?????? ????????? ????????? ??????? ???? ????????? ???? ?? ?????. ????? ??????? ????????? ?? ???????? ????? ???????. ???? ??? ??????? ?? ??????  ???? ????? ??????? ?????? ???????? ???? ?? ????? ???? ??? ?????? ??? ?????? ?????? ????????? ?? ?????????. ????? ??????? ??? ?????? ?????? ???????? ??? ?? ????? ?????? ???? ??? ?????? ??? ?????? ?????? ????????? ?? ????????? ? ?? ??? ?? ?????? ???????? ??? ??? ????? ????. Abstrak: Perbankan syariah di Indonesia mengalami perkembangan, tetapi target pangsa pasar sebesar 5% belum dapat tercapai. Kondisi tersebut mengakibatkan profitabilitas perbankan syariah menjadi sangat menarik untuk diteliti. Penelitian ini dilakukan untuk mengetahui pengaruh indikator Makroekonomi yang diukur dengan Inflasi, Kurs dan Produk Domestik Bruto terhadap Return on Asset perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum syariah dan unit usaha syariah selama sembilan tahun penelitian 2005 sampai 2013. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu data Inflasi, Kurs, Produk Domestik Bruto dan  Return on Asset yang diperoleh dari Statistik Perbankan Syariah dan data moneter Bank Indonesia yang dipublikasikan oleh Bank Indonesia. Teknik analisis yang digunakan adalah regresi linier berganda. Penelitian ini membuktikan bahwa variabel Inflasi, Kurs dan Produk Domestik Bruto secara simultan memiliki pengaruh yang signifikan terhada Return on Asset perbankan syariah di Indonesia. Sedangkan secara parsial, hanya variabel Produk Domestik Bruto yang berpengaruh positif dan signifikan terhadap Return on Asset perbankan syariah di Indonesia, sementara variabel Inflasi dan Kurs tidak berpengaruh siginfikan.
URGENSI PENERAPAN SISTEM EKONOMI ISLAM Fahrurrozi, Fahrurrozi
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1745

Abstract

 Abstract: The ideology of capitalism cannot be separated from the understanding of European liberalism that occurred in the 18th century, where capitalism and liberalism were born in response to the dictatorship of the feudal lords and the church at that time. Meanwhile, the emergence of socialism in the 19th century, could not be separated from the role of Karl Marx who wrote a book The Communist Manifesto of a German socialist figure who had contributed in the revival of the union and unity of the workers and intellectuals who had more than a century been amputated by market mechanisms. The Islamic economic system regulates all economic activities, so that humans as economic agents cannot be free as freely as possible, there are limits set in the Koran and Hadith, all the objectives of economic activity cannot be separated from Islamic values, making and selling illicit goods such as alcohol is not permissible in Islamic economics. The Islamic economic system is not only used as an alternative economic system but is a solution of various economic problems today. ??????: ?? ???? ??? ?????????? ?????????? ?? ????? ?????????? ????????? ???? ???? ?? ????? 18. ??? ???? ?????????? ??????????? ???????? ??????????? ???????? ????????? ???????? ?? ??? ?????. ?? ??? ???????? ?? ???? ??? ???? ?????????? ?? ????? 19 ?? ??? ???? ????? ???? ??? ?????? ?????? ?????? ??????? ?????? ???????? ??????? ???? ?? ????? ????? ????? ?????? ????????? ????? ?? ????? ?????? ????? ????? ??? ???? ?? ???. ???? ?????? ????????? ???????? ???? ??????? ??????????? ???? ?? ???? ????? ?????? ????? ????????? ?? ??????? ??????? ??? ???????? ????? ???? ????? ?? ?????? ???????? ??? ???? ??? ???? ????? ?????? ????????? ?? ????? ?????????? ?? ???? ??? ???? ??? ??? ?????? ??? ?????? ?? ???????? ????????. ?? ??? ??????? ?????? ????????? ???????? ????? ??????? ???? ????? ?? ?? ?? ?????? ???????? ?????? ?????. Abstrak: Ideologi kapitalisme tidak bisa dipisahkan dari paham liberalisme eropa yang terjadi pada abad ke 18, dimana kapitalisme dan liberalisme lahir sebagai respon atas diktatorisme para kaum feodal dan gereja waktu itu. Sementara itu kemunculan sosialisme pada abad ke 19, tidak lepas dari peranan Karl Marx yang menulis sebuah buku The Communist manifesto seorang tokoh sosialis Jerman yang telah memberikan sumbangsih dalam kebangkitan persatuan dan kesatuan kalangan buruh dan intelektual yang sudah lebih dari seabad diamputasi oleh mekanisme pasar. Sistem ekonomi Islam mengatur seluruh aktifitas ekonomi, sehingga manusia sebagai pelaku ekonomi tidak bisa bebas sebebas-bebasnya, ada batasan-batasan yang sudah diatur dalam al-Qur?an dan Hadits, seluruh tujuan aktifitas ekonomi tidak bisa di pisahkan dengan nilai-nilai Islam, membuat dan menjual barang-barang haram seperti alcohol tidak diperbolehkan dalam ekonomi Islam. Sistem ekonomi Islam bukan hanya dijadikan sebagai sistem ekonomi alternate tapi menjadi solusi dari berbagai permasalahan ekonomi saat ini. 

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