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Jurnal Ilmiah Al-Tsarwah

altsarwah
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Published by Institut Agama Islam Negeri Bone

ISSN : 26207818 EISSN : 26854686 DOI : https://doi.org/10.30863/al-tsarwah.

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Al-Tsarwah merupakan jurnal ilmiah yang diterbitkan oleh Program Studi Ekonomi Syariah Pascasarjana Institut Agama Islam Negeri (IAIN) Bone, dan sebagai sarana publikasi hasil penelitian serta sharing perkembangan ilmu Ekonomi Syariah. Jurnal ini memuat artikel yang belum pernah dipublikasikan sebelumnya yang berupa artikel hasil penelitian ataupun penelitian terapan, artikel telaah yang berkaitan dengan perkembangan Ilmu Ekonomi dan Keuangan (Konvensional dan Syariah) Informasi mengenai pedoman penulisan artikel dan prosedur pengiriman artikel terdapat pada setiap penerbitan. Semua artikel yang masuk akan melalui ‘peer-review process’ setelah memenuhi persyaratan sesuai pedoman penulisan artikel. Penerbitan jurnal ini dilakukan sebanyak enam bulan sekali yaitu pada bulan Juni dan Desember.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 105 Documents

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Analisis Peningkatan Daya Saing Produk Melalui Manajemen Sumber Daya Manusia (Studi pada BPJS Kesehatan Cabang Bone) Muhammad Ikram; Rusdiawan Rusdiawan
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study aims to find out (1) how is the position of BPJS Health Bone Branch product competitiveness from five Branch Offices in South Sulawesi over the past three years? (2) how is the role of Human Resources BPJS Branch Bone Management in an effort to improve the position of product competitiveness?. Based on the objectives of the above research, the type of research used is field research using a qualitative approach. This study uses the method of observation, interviews, and documentation in collecting the required data. The collected data is then processed using the Descriptive Analysis analysis method. The results of the study show the position of Branch Bone BPJS Health product competitiveness from 2014-2016 has never occupied the first position of the five Branch Offices in South Sulawesi, but has increased in 2015 from third to second and in 2016 still in second place. And the role of Human Resource BPJS Kesehatan Bone management in an effort to support increased product competitiveness is divided into three roles: (1) Role of Administration, namely by implementing competency-based performance management system applications in every employee activity, (2) Operational Role, namely many are oriented towards training and development as well as employee competency systems which can be seen from a number of training activities that are always carried out by BPJS Health which leads to improving employee competencies, and (3) Strategic Roles, namely implementing talent management that aims to get employees with high employment .

Pengaruh Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi KPP Pratama Watampone) Saddang Am; Andi Sarjan
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

AbstractThis study aims to determine the effect of the self assessment system on individual taxpayer compliance and to determine the contribution of self assessment system to individual taxpayer compliance at KPP Pratama Watampone. The results of the study are expected to be consideration by the tax authorities in increasing their role and function in educating the public regarding taxation systems and procedures. Research design is quantitative,the datais collected through questionnaires. Sampling technique using purposive sampling by Slovin formula, the data analysis technique is simple linear regression. The results show that the self assessment system had a positive and significant effect on individual taxpayer compliance. The effect of the self assessment system on individual taxpayer compliance is 32.1%. Keywords: Tax, Self Assessment System, Personal Taxpayer Compliance.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh self assessment system terhadap kepatuhan wajib pajak orang pribadi dan untuk mengetahui besarnya sumbangsih self assessment system terhadap kepatuhan wajib pajak orang pribadidi KPP Pratama Watampone.Hasil penelitian diharapkan dapat menjadi bahan pertimbangan bagi fiskus dalam meningkatkan peran dan fungsinya untuk mengedukasi masyarakat terkait sistem dan tata cara perpajakan.Jenis penelitian yang digunakan adalah kuantitatif, metode pengumpulan data melalui kuesioner.Teknik pengambilan sampel secara Purposive Sampling dengan menggunakan rumus Slovin, teknik analisis data yang digunakan adalah regresi linier sederhana.Hasil penelitian menunjukkan bahwa self assessment system berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Besarnya pengaruh self assessment system terhadap kepatuhan wajib pajak orang pribadi adalah sebesar 32,1%. Kata Kunci:Pajak, Self Assessment System, Kepatuhan Wajib Pajak Orang Pribadi.

Dui Lisu (Dui Menre yang dikembalikan) Menurut Perspektif Hukum Islam Tarmizi Tarmizi
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This paper discusses the "Dui Lisu (Dui Menre who is returned) according to the perspective of Islamic law" by revealing the following issues: (1) How to dui lisu with Bugis Traditional law, and (2) How to dui lisu with Islamic law. Dui lisu in view of Bugis custom law is dui menre returned by the women to the men, both returns are half or more. This is because the woman does not fulfill her duty as a wife. Whereas the law of dui lisu according to the Islamic law's view is prohibited. Asking dui lisu is tantamount to asking for a return which in Islamic law is prohibited

Pengungkapan Corporate Social Responsibility (CSR) sesuai dengan Prinsip Ekonomi Syariah Muhammad Fiqri; Yaman Yaman
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study discusses a review of Islamic economic principles towards disclosure of corporate social responsibility (CSR). This study aims to determine whether CSR disclosure indicators in the annual report of PT. Semen Tonasa, Tbk in accordance with sharia economic principles. Research Results Shows disclosure of social responsibility includes economic aspects, social aspects, environmental aspects, aspects of labor, aspects of human rights, and product aspects that occur in the company. Social responsibility in CSR practices for disclosure of CSR activities to the community is very important. This is in accordance with the fundamental principles that shape the philosophy of environmental virtues carried out holistically by the Prophet Muhammad SAW, namely the belief in the interdependence between God's creatures. Islam requires circulation of wealth to occur to all members of society and prevents the circulation of wealth to only a few people. Allah SWT said: "... so that the treasure should not be circulated among the rich only among you." (QS. Al-Hasyr: 7)

Analisis Kontribusi Retribusi Pelayanan Parkir di Tepi Jalanan Umum Terhadap Pendapatan Asli Kabupaten Bone Mila Juliana; Asmirani Asmirani
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study discusses the estimation of district parking payments for regional income in Bone Regency in 2012-2016. This research is intended to find out (1) the average level of regional income from allowance funds in Bone District 2012-2016, (2) the marginal level of regional original income from parking fees on the side of the public road Bone District 2012-2016. The results showed that parking fees at the edge of public roads contributed significantly to local revenue only in 2013 because of APAD MPAD, while parking fees at the edge of public roads did not contribute significantly to local revenues in 2012, 2014, 2015 and 2016 due to APAD MPAD.

Fleksibilitas Profit Dalam Ekonomi Islam Ihwan Wahid Minu
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

One purpose of economic activity is to make a profit. Profit can be a pretty important reference in assessing the condition of the success of a business. Profit should be interpreted broadly and holistically not only from the material aspect but also from the mental and spiritual aspects. The purpose of this research is to explain how profit means in Islamic Economics and how the flexibility of the application of profit meanings in Islamic Economics. This research uses research methods with qualitative approaches and literature and qualitative data analysis as an analytical tool. The results of the study show that profits in Islamic Economics are divided into two, namely material profits and spiritual benefits. The application of the meaning of profit in Islamic Economics is flexible which depends on conditions and runs according to principles

ANALISIS DISFUNGSI PASAR TRADISIONAL TERHADAP PENDAPATAN DAN KESEJAHTERAAN PEDAGAND DI KOMPLEKS PASAR SENTRAL PALAKKA KAB. BONE Wahida Wahida; Abdulahanaa Abdulahanaa
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Abstract This study discusses the traditional market dysfunction analysis on the income and welfare of traders. The type of research used in this study is qualitative with the socio-economic approach and this also applies primary and secondary data sources supported by data collection methods, namely; observation, interview, and documentation. The collected data is then processed using descriptive analysis.The results reveal that Palakka Market does not function optimally due to several causes, including: 1) Non-strategic market location, 2) Hard accessibilities to reach, 3) Visitors and buyers get difficult to reach out the market breadth, 4) Some vendors drive and ride the vehicles, 5) The re-functioning of the old market location as a trade center, 6) The number of emersion of modern markets located too close to the market, 7) Technological sophistication that makes the people easy to do transaction through online media nowadays.The impact of Palakka market dysfunction on traders’ income based on interviews conducted with 30 traders, 21 of them claimed that it had a negative impact (decrease), 6 stated uncertainty, and 3 said that it had a positive impact (increase). Otherwise, the government has tried three time to move the traders who are still actively trading in the ex-market location to optimize the buying-selling transaction. It was successful in the beginning but they kept on doing their activity at the former place in the end. Thus, traders continue hoping the government for the truly applied regulations as the preventive movements, including business establishment permits, to those who illegally trade on the side of the road. Besides, they also expect to be put together and reassembled in Palakka market so that it is full of visitors and buyers. Keywords: The Traider, The Market, Income and Welfare Abstrak Penelitian ini membahas tentang analisis disfungsi pasar tradisional terhadap pendapatan dan kesejahteraan pedagang, Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan menggunakan pendekatan sosio ekonomi, penelitian ini menggunakan sumber data primer dan skunder yang didukung metode pengumpulan data yaitu observasi, wawancara dan dokumentasi. Data yang telah terkumpul kemudian diolah dengan menggunakan analisis deskriptif.Hasil penelitian menunjukkan bahwa pasar Palakka tidak berfungsi secara optimal dikarenakan dua faktor, yaitu faktor internal dan faktor eksternal, yang termasuk faktor internal diantaranya adalah : Lokasi Pasar yang tidak strategis, banyaknya ruang yang tidak difungsikan, terlalu luasnya lokasi pasar sentral palakka, banyaknya pedagang yang kembali ke lokasi ex Pasar Sentral Lama, dan kurangnya ketegasan dari pemerintah sebagai pihak yang bertanggungjawab atas kondisi Pasar Sentral Palakka saat ini, sedangkan dari faktor eksternalnya adalah : banyaknya pedagang keliling yang menggunakan motor dan mobil, banyaknya kemunculan pasar modern yang lokasinya berdekatan dengan lokasi pasar, kecanggihan teknologi yang kini memudahkan masyarakat dalam melakukan transaksi jual beli melalui media online. Dampak disfungsi pasar Palakka terhadap pendapatan pedagang, berdasarkan wawancara yang dilakukan kepada 30 pedagang ada 21 yang mengatakan berdampak negative (menurun), 6 yang menyatakan tidak berdampak, dan 3 yang mengatakan berdampak positif (meningkat). Ditinjau dari tingkat kesejahteraan menurut BKKBN semua pedagang memenuhi kriteria keluarga pra sejahtera dan di tingktan keluarga Sejahtera I, ada 26 pedagang yang memenuhi semua indikatornya, dan ada 4 pedagang tidak memenuhi salah satu indikatornya dari pendidikan anak usia 7-15 tahun, sedangkan dari segi konsep falah, ada tiga tingkatan kesejahteraan yaitu daruriyah, dimana ada 21 pedagang yang berada ditingkatan ini,,hajiyah (6 pedagang),tahsiniyah (3 pedagang).Selanjutnya upaya yang dilakukan oleh pemerintah sudah dilakukan sebanyak 3 kali dengan memindahkan pedagang yang masih aktif berdagang diloaksi ex pasar lama, awalnya berhasil namun pada akhirnya pedagang tetap kembali melakukan aktifitasnya di lokasi ex pasar lama. Dengan demikian pedagang tetap berharap kepada pemerintah akan adanya regulasi yang betul-betul diterapkan termasuk mengenai izin pendirian usaha, karena banyaknya pedagang liar yang ada dipinggiran jalan raya, selain itu pedagang juga berharap kepada pemerintah untuk tetap melakukan upaya pemindahan kembali para pedagang agar kiranya disatukan dan dikumpulkan kembali kepasar Sentral Palakka sehingga pasar kembali ramai dari pengunjung dan pembeli. Kata Kunci : Pedagang, Pasar, Pendapatan dan Kesejahteraan.

Pengaruh Lembaga Keuangan Mikro Agribisnis Terhadap Peningkatan Pendapatan Anggota Gabungan Kelompok Tani (Studi Pada desa Barebbo Kecamatan Barebbo) Wahyuni Wahyuni; Firdaus Firdaus
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study discusses the effect of Agribusiness Microfinance Institutions on Increasing Income of Combined Farmer Group Members (Study in Barebbo Village, Barebbo Subdistrict). This study aims to find out (1) whether the Micro Agribusiness Financial Institution influences the increase in income of members of the Joint Farmer Group in the village of Barebbo. The results of the study showed that parking retribution on the side of public roads contributed significantly to local revenues only in 2013 because of the APAD MPAD, while parking fees on the side of public roads did not contribute significantly to local revenues in 2012, 2014, 2015 and 2016 due to APAD MPAD.

Analisis Dampak Produk Domestik Regional Bruto (PDRB) Berdasarkan Harga Konstan Terhadap Pendapatan Masyarakat Kabupaten Bone 2011-2015 Muhammad Sabil; H. Firdaus H. Firdaus
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This research is to analyze the Impact of Gross Regional Domestic Product (GRDP) Based on Constant Prices on Community Revenues Bone District 2011-2015. In this study, researchers took 3 samples from 17 sectors in Gross Regional Domestic Products at Constant Prices as populations, namely Agriculture, Forestry, and Fisheries. The reason the researchers took these three samples, because in Bone District were the three superior sectors. Data collection methods used through the documentation method. The data taken was analyzed by Simple Lienear Regression with the help of SPSS 16.0 software. with regression expression Y = a + bx. The results of this study indicate that the results of linear regression analysis produce a regression equation Y = 0.984 + 0.372, where the constant (a) is 0.984 and the coefficient of the independent variable (X) is 0.372. Once at GRDP = 0, then Community Revenue has a value of 0.984 and if GRDP (X) experiences a 1% increase, then Community Income (Y), will increase by 0.372 to 1.356 as well if GRDP is at 4% Community Revenue as much as 2.47%. This means that there is a relationship between GDP (X) and Community Income variable (Y) or rejecting the null hypothesis (H0) and accepting the alternative hypothesis (Ha) with a significant level of 0.05 or 5% where Sig. 0.05 or tcount ttable . (Sig. = 0.620 0.05, or 0.551 3.182) and the determinant coefficient of 9.2% or 9%.

KAJIAN KRITIS TENTANG RELEVANSI ARBITRASE MENURUT UU NO. 30 TAHUN 1999 DALAM PENYELESAIAN SENGKETA EKONOMI SYARI'AH Sulfiayu Sulfiayu; Hasriadi Hasriadi
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

AbstrakPenelitian ini membahas mengenai Relevansi ARBITRASE Syariah Menurut UU No. 30 Tahun 1999 dalam Penyelesaian Sengketa Ekonomi Syariah, dengan melihat perkembangan ekonomi syariah yang kian pesat, sejalan dengan hal tersebut bahwan terjadinya perselisihan antara nasabah dengan pihak perbangka juga harusnya diselesaika melelui bdan hukum syariah salah satunya arbitrase syariah ini. Maka dari itu peneliti tertarik untuk mengkaji mengenai penyelesaian sengketa ekonomi syariah melalui badan arbitase syariah dengan perpdoaman pada UU No. 30 Tahun 1999. Hasil penelitian menunjukkan bahwa Arbitrase Syariah sebagai salah satu cara penyelesaian sengketa atau perkara antara para pihak bersangkutan di luar peradilan, dengan relevansi arbitrase dangan Undang-Undang Nomor 30 Tahun 1999 adalam memberikan kekuatan dan dasar hukum bagi badan arbitrase dalam melaksanakan eksekusi putusan perkara antara pihak yang bersengketa, sehingga putusan yang dijatuhan besifat final dan mengikat kedua pihak tersebut. Kata Kunci : Arbitrase Syariah, Sengketa Ekonomi Syarian, Relevansi UU No. 30 Tahun 1999 Abstract This research is "Relevance of ARBITRASE According to constitution No. 30 of 1999 in Sharia Economic Dispute Resolution ". By looking at the rapidly shapes of sharia economic, in line with the burns of disputes between customers and the part of the fair should also be issued to the Law of Shariah shall be one of these sharia arbitration. Therefore, the researcher is interested in reviewing the completion of Sharia Economic Dispute Through through the Sharia Arbitase Agency with a permanent on Law no. 30 years in 1999.The results of the study show that Sharia Arbitration is one of ways of resolving disputes or cases between the parties concerned outside the court, while the relevance of arbitration with Law No. 30 of 1999 to provide the strength and legal basis for arbitration bodies in executing court decisions between parties dispute, so that the decisions that are dropped are final and binding on both parties. Keywords:Sharia Arbitration, sharia economic disputes, According to Constitution(UU) No. 30 of 1999

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Ma'adul Yaqien Makkarateng

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Gedung Program Pascasarjana IAIN Bone Jl. HOS. Cokroaminoto, Tanete Riattang Barat, Kabupaten Bone, Indonesia Telp. (0481) 21395

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Kab. bone,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ma'adul Yaqien Makkarateng

Contact Email jurnal.altsarwah@gmail.com

Phone +6281259984383

Journal Mail Official jurnal.altsarwah@gmail.com

Editorial Address Gedung Program Pascasarjana IAIN Bone Jl. HOS. Cokroaminoto, Tanete Riattang Barat, Kabupaten Bone, Indonesia Telp. (0481) 21395

Location Kab. bone, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ma'adul Yaqien Makkarateng

Contact Email
jurnal.altsarwah@gmail.com

Phone
+6281259984383

Journal Mail Official
jurnal.altsarwah@gmail.com

Editorial Address
Gedung Program Pascasarjana IAIN Bone Jl. HOS. Cokroaminoto, Tanete Riattang Barat, Kabupaten Bone, Indonesia Telp. (0481) 21395

Location
Kab. bone,

Sulawesi selatan

INDONESIA