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Contact Name
Syarifuddin
Contact Email
syarifuddin.mala@iain-manado.ac.id
Phone
+6282192516647
Journal Mail Official
-
Editorial Address
Jl. Dr. S. H. Sarundajang Kawasan Ring Road I Malendeng Manado 95128
Location
Kota manado,
Sulawesi utara
INDONESIA
Tasharruf: Journal Economics and Business of Islam
ISSN : 25280317     EISSN : 25280325     DOI : http://dx.doi.org/10.30984/febi
Tasharruf: Journal Economics and Business of Islam is a publication forum for scientific journals related to Islamic economics and business (economic journals).
Articles 139 Documents
Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange Srifatmawati Ahmad
Tasharruf: Journal Economics and Business of Islam Vol 3, No 1 (2018): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i1.658

Abstract

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.
Management of Zakat Infaq and Sadaqah in Indonesia Fadhila Indra Sukur
Tasharruf: Journal Economics and Business of Islam Vol 2, No 1 (2017): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i1.531

Abstract

Management of zakat infaq and sadaqah in Indonesia is based on the Act of Number 8 year of 1999. The Act regulates planning, organising, implementing, and monitoring on collecting, distributing and empowering of zakat. There are institutions developed based on this Act  namely Lembaga Amil Zakat (LAZ) and Badan Amil Zakat nasional (BAZNAS). One of the Baznas responsibilities is to increase receivers’ status into givers through human resources development and society economy development.Keywords: Management, Zakat, Infaq, Sadaqah.AbstrakManajemen Zakat, Infak, dan Shadaqah di Indonesia merupakan pengelolaan zakat yang berdasarkan pada Undang-Undang Republik Indonesia No. 8 Tahun 1999 tentang pengelolaan zakat. Adapun kegiatan dalam pengelolaan seperti adanya perencanaan, pengorganisasian, pelaksanaan, dan pengawasan terhadap pengumpulan, pendistribusian serta pendayagunaan zakat. Adapun Lembaga Amil Zakat (LAZ) yang dibentuk sesuai dengan Undang-Undang tersebut seperti Badan Amil Zakat Nasional (BAZNAS). Salah satu tugas BAZNAS meningkatkan status mustahiq menjadi muzakki melalui peningkatan kualitas SDM dan pengembangan pengembangan ekonomi masyarakat. Keywords: manajemen, zakat, infak, shadaqah.
ANALISIS PERHITUNGAN PEGADAIAN UMUM DAN PEGADAIAN SYARIAH DALAM KONTEKS GADAI EMAS Ridwan Tabe
Tasharruf: Journal Economics and Business of Islam Vol 1, No 1 (2016): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i1.389

Abstract

AbstractThis paper discusses about the calculation analysis of general and sharia pawnshop in the context of gold pawn, with the aim of giving an understanding about the differences of the calculation in both. Both pawnshops bring the concept that the pawn is a system of lending and borrowing between the parties having lack of fund to those having abundant of fund by pledging valuables thing to convince the lender. The study shows that general and sharia pawnshops are equally using Metal Estimated Standard, and have four different components of the calculation: an estimate, money lending, administrative cost, and interest expense, but the distinction in the sharia pawnshop is the interest to be replaced by surrogate (ijaroh) The difference between the interest with ijaroh -if it is seen based on a scale of days- the general pawnshop is generally more affordable because the provisions of interest expense in it, is generally calculated based on the cycles per 15 days and interest calculation is done twice a month, whereas in sharia pawnshops, the ijaroh calculation is done three times a month or calculated / 10 days. But if it is seen from the profit scale of the total amount between interest and ijaroh, the sharia pawnshop is cheaper than the general pawnshop. It is seen from thecalculation result in the same case by using of a period of 120 days, so the general pawnshop shows the value of installment inRp. 450 800, while the sharia pawnshop shows the value of installment inRp. 450,000, -.Key words: Calculation, general pawnshop, sharia pawnshop. um, gadai syariah
Effects of Material Incentives and Non Material on Employee Satisfaction Employees Muhammad Azhar Mushlihin
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.798

Abstract

AbstractThe purpose of this study was to determine the effect of material and non-material incentives on employee job satisfaction at PT. Bank Tabungan Negara (Persero) Tbk. Makassar Branch.               The analysis method used to determine the effect of material and non-material incentives on employee job satisfaction is to use multiple linear regression analysis through the SPSS version 24.0 program.               Partially and simultaneously shows that the variables of material and non-material incentives can affect employee job satisfaction. These results imply that the company is able to create added value in the provision of additional wages which can ultimately increase the job satisfaction of its employees.Keywords: Material Incentives, Non Material Incentives, Employee Satisfaction.
Impact of Mui Halal Labels on Volume of Sales of Holland Bakery in Manado City Mawarni Safitri Henaulu
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.786

Abstract

AbstractThis research examines the impact of MUI's halal label on the sales volume of Holland bakery in the city of Manado. The main problem in this study is how much influence the halal label has on sales volume. The objective achieved in this study was to find out the impact of MUI's halal label on Holland Bakery's sales volume in the city of Manado. And provide recommendations to other food companies so that they can increase sales volume. This type of research is quantitative research. Data used in the study are primary data or data directly from respondents through questionnaires that are distributed in Holland Bakery in the city of Manado. As a population and a sample of consumers are Holland Bakery in the city of Manado. The data analysis technique used in this study is the normality test, hypothesis testing using product moment correlation test and simple linear regression test. After going through quantitative procedures.This study found that the halal label has an effect on sales volume as evidenced by the product moment correlation test. It is known that the correlation value between variables X and Y is 0.562> 0. So Ho is rejected and Ha is accepted. from the Model Summary table is 0.315 or around 31.5%. This means that the effect of the independent variable (Halal Label) on the dependent variable (Sales Volume) is 31.5%. Meanwhile, the remaining 68.5% (100-31.5 = 68.5%) are explained by other variables not examined in this study. Keywords: Halal Label, Sales Volume, Holland Bakery
Analysis Of Comparison The Stock Price At PT. Bank Tabungan Negara (Persero) Tbk, Before And After Applying The E-Blink Nana Andani Darmawan Andani Darmawan
Tasharruf: Journal Economics and Business of Islam Vol 3, No 1 (2018): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i1.654

Abstract

Abstract             This study aims to find out and analyze stock prices before and after the existence of E-Blink products at PT. Bank Tabungan Negara (Persero) Tbk. The sample used in this study is the closing stock price 30 days before and 30 days after the E-Blink product. The analytical method used Paired Sample t Test with the help of SPSS version 21.0. Hypothesis testing used statistics to analyze changes in stock prices of PT. Bank Tabungan Negara (Persero) Tbk with a significance level of 5%. The results showed that there were significant stock price differences before and after the E-Blink at PT. Bank Tabungan Negara (Persero) Tbk. This indicates the existence of information that is considered positive for investors with the existence of E-Blink products that will increase profits owned by the company and dividends for shareholders or investors. Keywords : Stock Price, E-Blink
Pembiayaan Murabahah Dalam Sudut Ekonomi Islam Pada Bank Muamalat Indonesia Cabang Manado Rahmawaty Rahmawaty
Tasharruf: Journal Economics and Business of Islam Vol 2, No 2 (2017): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i2.527

Abstract

Penelitian ini, berbicara praktek pembiayaan murabahah dalam perspektif Ekonomi Islam pada bank Muamalah. Dengan menggunakan penelitian kualitatif.Murabahah mengalami perkembangan: a) awalnya transaksi murabahah tidak melibatkan pihak ketiga, sekarang ini bisa melibatkan pihak ketiga; b) awalnya transaksi murabahah harus menggunakan jaminan, sekarang ini barang pesanan dapat dijadikan sebagai jaminan. Sistem penerapan pembiayaan murabahah merupakan penggunaan dana bank dari pihak ketiga yang disalurkan kepada nasabah. Pembiayaan murabahah yang dilakukan di Bank Muamalat Indonesia Cabang Manado telah sesuai dengan ketentuan hukum perbankan syari’ah. Kata Kunci; Pembiayaan murabahah, Murabahah, Ekonomi Islam Abstract This research discuss the practice on murabaha financing in the Islamic Economy perspective at the Bank of Muamala. This is a qualitative research. Murabaha has developed:a.      Initially the murabaha transaction did not involve a third party; today, it can involve a third party;Initially, murabaha should require warranty, now, ordered goods can be put as warranty. The murabaha financing system is the use of bank find from a third party to customer. Murabaha financing performed by the Bank of Muamala Manado Branch has complied the Sharia Banking regulation.Key words: Murabaha financing, murabaha, Islamic Economy
Analisis Akuntabilitas Pengelolaan Anggaran Pada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo Rahmatia Rahmatia
Tasharruf: Journal Economics and Business of Islam Vol 4, No 1 (2019): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i1.881

Abstract

This research airms to understand and analyze the responsibility of budget management on the quarter of Indonesian Red Cross Society in Gorontalo Province. This research used descriptive methodology within qualitative approach. There are 12 informants of this research, they are the headquarter as the policy taker of Indonesian Red Cross Society, administrative division, service division, finance division as well as the society. The result and discussion of this research showed that the overall budget management of Indonesian Red Cross Society in Gorontalo Province were responsibility handled according to the regulations and provisons which are applicable on Indonesian Red Cross Society. But there are some rules of the Article of Associations and Bylaws that aren’t be done by Indonesian Red Cross Society in Gorontalo Province, it’s concerning to the source of the fund of Indonesian Red Cross Society that according to the article of associations and bylaws chapter XX article 70 which are from the grant of government, support from International Red Cross Society and the other organizations, donations, another business, funding fees, and month of funds.Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas pengelolaan anggaranpada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo.Penelitian ini menggunakan metodologi penelitian deskriptif dengan pendekatan kualitatif.Adapun Informan dalam penelitian ini berjumlah dua belas (12) orang yang meliputi kepala markas PMI selaku pengambil kebijakan di markas PMI, bidang administrasi, bidang pelayanan, bidang keuangan, serta masyarakat.Hasil penelitian dan pembahasan menunjukkan bahwa secara keseluruhan penyelenggaraan pengelolaan anggaran pada PMI Provinsi Gorontalo telah akuntabel sesuai dengan peraturan dan ketentuan yang berlaku pada PMI. Akan tetapi ada beberapa peraturan AD/ART yang tidak dilakukan oleh  PMI Provinsi Gorontalo. Yakni mengenai Sumber dana PMI yang menurut AD/ART BAB XX Pasal 70 berasal dari bantuan hibah pemerintah, bantuan dari Gerakan Internasional Palang Merah dan Organisasi lainnya, sumbangan dan usaha lain yang tidak mengikat, iuran dana, dan bulan dana.
THE INFLUENTS OF ISLAMIC SYMBOLISMS TOWARD THE DECISION OF CONSUMPTION BUYING OF THE FOOD PRODUCTS (A SURVEY CONDUCTED BY A STUDENT OF THE FACULTY OF SYARIAH IAIN MANADO) Syarifuddin Syarifuddin
Tasharruf: Journal Economics and Business of Islam Vol 1, No 2 (2016): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i2.384

Abstract

AbstractThis study was conducted to the influents of the Islamic symbolisms toward the decision of consumption buying of the food products. This is a quantitative research. A survey was also involved in this research. Data are also collected through questionnaire to gain an accurate information. Data analysis technique used was a simple regression. The research findings show that Islamic symbolisms have significant influents toward decision to buy food products. That is, t value of p significant is < 0,005 (0,000 < 0, 05) while R square is 0,273 or 27,3 %. In conclusion the influents of Islamic symbols toward the decision on buying have influents as of 27, 3 %. Keywords: Islamic Symbolism, Decision on buying, food products.
Analysis of Marketing Mix Implementation at Pt. Pegadaian of Malalayang Branch of City of Manado Radlyah Hasan Jan
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.792

Abstract

AbstractThis study aims to: (1) find out the marketing mix of gold pawn on credit realization partially, (2) find out the marketing mix of gold pawn on credit realization simultaneously, (3) find out the marketing mix of gold pawn effect on the number of customers partially and (4) find out the marketing mix of gold pawn effect on the number of customers simultaneously.The results of the multiple regression analysis show that the promotion mix variable (X1) is -0.033. It means that for every percent of enhancement in the promotion mix, it will reduce the excellence of Pegadaian by 0.033 percent. However, it does not have a significant effect, which means that the size of the promotion costs does not affect the excellence of Pegadaian. Customer satisfaction (X2) is 0.397; it shows that an increase every percent in customer satisfaction will increase the excellence of Pegadaian by 0.397 percent and significant at α of 0.05. Then the interest rate is 0.459. It shows that any percent increase in interest rate will increase the excellence of Pegadaian by 0.459 percent and significant at α of 0.0.By holding the F test, the promotion mix (X1), customer satisfaction (X2) and credit interest rates (X3) simultaneously on the excellence of Pegadaian (Y) is 0,000 < 0,05 and the calculated F value is 18,634 > F table 4,10, so that it can be concluded that the hypothesis is accepted which means there are influences of X1, X2, and X3 simultaneously on Y. The value of R Square is 0.783; it means that the influence of variables X1, X2, and X3 simultaneously on the Y variable is 78.3%. Adjusted R square is 0.620. It shows that, in this study, 62 % can be explained by the studied variables, and the rest explained by other variables outside of this study.Keywords: Analysis, Implementation, Marketing Mix

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