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Tasharruf: Journal Economics and Business of Islam
Published by Institut Agama Islam Negeri Manado
ISSN : 25280317     EISSN : 25280325     DOI : http://dx.doi.org/10.30984/febi
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Tasharruf: Journal Economics and Business of Islam is a publication forum for scientific journals related to Islamic economics and business (economic journals).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 2 (2019): December" : 6 Documents clear
Relasi Prinsip Tauhid dalam Ekonomi Islam terhadap Pemikiran Etika Murthada Muthahari Nugraha Hasan
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1019

Abstract

Ethics is an interesting discussion because the principle recognizes ethical values, such as fairness and honesty. Ethics give instructions to humans how to do good and avoid the bad. This research is a type of qualitative research and includes literature studies using literature, in the form of books, articles, and the results of previous research. Data obtained through literature review are direct and indirect quotations. Human ego which cannot be controlled will damage the value system that God has created. God created man to carry out the task of khalifah on earth. Where humans must protect and prosper the earth. So in running the wheel of the human economy must pay attention to all aspects so as not to conflict with Islamic values. All forms of cheating or fraud and negative actions are strictly prohibited in Islamic economics. This is an important point of the caliph's principle, which apply Islamic values in the running of the economy for human life. The results of this paper state that tauhidad is the root of the moral principles of the faithful that cannot be uprooted by any power. When the feeling of the subconscious turns into conscious, then all human actions can be categorized as moral deeds. That is what is reflected in the person of the holy men. 
Internalisasi Goal Congruance untuk Pendeteksian Financial Statement Fraud Berbasis Behaviour Audit (Studi Kasus KAP Benny dan Rekan) Jamaluddin Majid; Alfian Fani; Marwah Gama
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1022

Abstract

This research aims to reveal goal congruence for the financial statement fraud- based behavioral audit. financial statement fraud. The agency relationship theory is a contract between the auditor (agent) and the principal (principal). Agency relationships arise when one or more principals employ another person (agent) to provide a service and then delegate authority to decision making to the agent. This study was conducted at KAP Benny and colleagues using qualitative research using phenomenology approach using secondary data and primary data analyzed using interview and interview method using tools in the form of recorder and manuscript aid and tested its validity. The result of this research is shown by case from from 2015 to 2017. In 2015 there was 86.3% of cases, in 2016 there was 86.7% and down in 2017 by 3.68%. Auditors' perception of goal congruence can help in achieving the goal of information that is not synchronized with other information. For that in building a good goal congruence then we need to build the ethics of an auditor.
Distribution in Islamic Economic Perspective (Critics to Capitalist) Telsy Fratama Dewi Samad
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1023

Abstract

Distribution is one of the economic topics that is necessary to be discussed, mainly the distribution of wealth because it concerns the effort to achieve prosperity for all levels of society in a country through equitable distribution of wealth. In this article, we will discuss the concept of wealth distribution both from conventional perspective, which is based on capitalist ideology and from the perspective of Islamic economics. As the public understanding about capitalism, it is one of the economic comprehension carried by the Father of Economics "Adam Smith" which emphasizes the individual freedom in managing assets without government intervention. Capitalism has led to injustice and income inequality in the community, causing conflict and creating permanent poverty for the citizens of society. Islam refers the process of distribution of wealth following Islamic principles. Islam prevents the accumulation of wealth in certain small groups and promotes the distribution of wealth to all levels of society. This research is descriptive qualitative based on the study of literature such as books and other literature that are relevant to the problems considered by the author. The purpose of this study is to understand the concept of wealth distribution based on Islamic economic and capitalist economic perspectives. The result of this article concluded that the capitalist wealth distribution system should be replaced by the Islamic economic system that emphasizes the value of freedom as well as the behaviour of human based on religious teachings and the value of justice in ownership.
Komparasi Fee Based Income pada Bank Konvensional dan Bank Syariah di Indonesia (Studi Laporan Keuangan) Fitria Ayu Lestari Niu; Youlanda Hasan
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1025

Abstract

Fee-based income which is another operating income is proportional to the banking operational income. The elements of operating income included in the group fee based income are commission and provision income, income from foreign exchange or foreign exchange transactions and other operating income. This study aims to describe the comparison of the acquisition of fee-based income in conventional banks and Islamic banks by using secondary data in the form of financial reports in 2014-2015 which were analyzed for comparison using ananalysis intercompany basis through a descriptive quantitative approach. The results showed that the comparison of fee-based income in the conventional bank group was surpassed by Bank Mandiri, which was able to achieve the highest fee-based income compared to BRI and BNI in the 2014-2018 period. Whereas the sharia bank group was outperformed by Bank Syariah Mandiri with the highest fee-based income compared to BRIS and BNIS in the 2014-2018 period. The acquisition of fee-based income in the conventional bank group compared to Islamic banks was outperformed by Conventional Banks namely Bank Mandiri, which each year significantly won the fee-based income highest. Whereas in the proportion of fee-based income to operating income at conventional banks, Bank Mandiri was still in the first position with the highest proportion of 28.61%, followed by BNI in the second position and BRI in the third position. As for Islamic banks, the average proportion of fee-based income to operating income was also occupied by Bank Syariah Mandiri with a gain of 12.89%, followed by BRIS in the second position with 4.84% and the last BNIS of 3.71%. 
Pengaruh Motivasi terhadap Produktivitas Kerja Karyawan PT. Telkom Tbk Cabang Makassar Nurnaningsih Nurnaningsih; Ridwan Tabe
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1020

Abstract

Effects of Motivation on Work Productivity of PT. Telkom Tbk Employees in Makassar Branch. The purpose of this study is 1) To determine the effect of employee motivation (External and Internal) on Employee Productivity at PT. Makassar Branch Telkom, 2) To find out which motivation is more dominant in influencing employee work productivity at PT. Telkom Makassar Branch. Data used in this study are primary and secondary data. Population in this study are all employees who work at PT. Telkom Tbk Makassar Branch, amounting to 540 people. Determination of samples using a simple random sampling technique which if the number of research subjects is less than 100, it is better to take all but if the subject is large then only 10% is taken so the total population taken is 54 people. The analytical method used in this study is multiple linear regression analysis using SPSS. The results showed that: 1) External Motivation in PT. Telkom companies had a significant influence on performance productivity based on employee perceptions, 2) From the results of the analysis, the results showed that external motivation (Working Conditions, Good Bosses, Financial and Social Guarantees) had an effect towards the productivity of the company. While the analysis obtained from internal motivation (Exciting Work, Challenging Work, and Attractive Work) has an influence on productivity. Thus, the proposed hypothesis is proven, 3) External and internal motivation has a simultaneous effect on employee performance. This is evidenced by the coefficient of determination test, which is equal to 47% of employee performance is influenced by variations in the two variables used in the study, the remaining 53% is influenced by other factors, 4) External motivation is more dominantly influencing employee performance this is evidenced by external motivation regression coefficient greater than internal motivation, 5) Internal motivation is the most dominant influence on productivity is good communication between employees and supervisors of internal motivation is the work performance that is owned based on the research conducted.
Peranan Perusahaan Mebel Kayu terhadap Pembangunan Ekonomi Kabupaten Gorontalo Usman Musa Sjahrain
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1021

Abstract

Pembangunan ekonomi diartikan sebagai serangkaian usaha dalam suatu perekonomian untuk mengembangkan kegiatan ekonominya sehingga infrastruktur lebih banyak tersedia, perusahaan semakin banyak dan semakin berkembang, taraf pendidikan semakin tinggi dan teknologi semakin meningkat. Sebagai implikasi dari perkembangan ini diharapkan kesempatan kerja semakin bertambah, tingkat pendapatan meningkat,dan kemakmuran masyarakat manjadi semakain meningkat.Salah satu kegiatan perusahaan yang sudah lama dikembangkan oleh pengusaha kecil di desa Luwoo yaitu perusahaan.mebel kayu, Tetapi dalam pengamatan tingkat kehidupan sosial dan ekonomi masyarakat desa Luwoo, belum seperti yang diharapkan sebagai desa dengan pertumbuhan ekonomi masyarakat yang lebih meningkat, tetapi pada kenyataannya masih banyak dijumpai masyarakat tingkat pengangguran dan pendapatannya rendah. Upaya untuk membangun masyarakat desa yaitu dengan menumbuh- kembangkan kegiatan-kegiatan usaha kecil pedesaan agar dapat mengatasi terjadi arus urbanisasi ke perkotaan karena masyarakat desa ingin mencari lapangan kerja dan sumber pendapatan. Hasil penelitian menunjukkan bahwa perusahaan mebel kayu di desa Luwoo dilakukan untuk mengerjakan berbagai macam produksi, dengan menggunakan tenaga kerja tetap dan tidak tetap. Pendapatan rata-rata berkisar Rp. 10.000,- sampai dengan Rp..30.000,- per hari. Dengan dilakukan uji keberartian kontingensi dan korelasi ganda menyatakan bahwa perusahaan mebel kayu yang menggunakan modal, teknologi dan bahan baku secara bersama-sama (simultan) berperan sangat signifikan terhadap pembangunan ekonomi khususnya pendapatan. Secara terpisah dilakukan uji keberartian kontingensi parsial ternyata modal yang digunakan perusahaan mebel kayu berperan sangat signifikan terhadap pembangunan ekonomi khusus pendapatan. Teknologi yang digunakan perusahaan mebel kayu berperan sangat tidak signifikan terhadap pembangunan ekonomi khusus pendapatan dan bahan baku yang digunakan perusahaan mebel kayu berperan sangat signifikan terhadap pembangunan ekonomi khusus pendapatan.

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