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Ma'adul Yaqien Makkarateng
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Jurnal Ilmiah Al-Tsarwah
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 7 Documents
 1 
Search results for , issue "Vol 1, No 2 (2018)" : 7 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.498 KB) | DOI: 10.30863/al-tsarwah.v1i2.261

Abstract

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 .
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.945 KB) | DOI: 10.30863/al-tsarwah.v1i2.262

Abstract

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%.
Perbandingan Sistem Permodalan Konvensional dan Syariah Terhadap Pedagang Pasar Sentral Watampone dalam Pengembangan Usaha Jusmayati Jusmayati; St Habibah St Habibah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.673 KB) | DOI: 10.30863/al-tsarwah.v1i2.258

Abstract

This study aims to find out how the comparison of conventional and sharia capital systems inbusiness development. The author also examines the advantages and disadvantages ofconventional and sharia capital. They are entitled to get a capital loan in accordance with theterms and agreements between the bank and the customer for the next stage. Traders have theright to what they want, whether they will be so-so or will develop their business with loan capitalprovided by the bank. The results of this study indicate that the capital system provided by bankfinancial institutions can help develop the merchant business, between conventional banks andIslamic banks have similarities and differences in providing loan capital to traders where banksuse interest from these loans while Islamic banks use profit sharing not many sword ownerschoose a capital system with banks that use interest systems because conventional banks donot complicate customers differently than more complicated Islamic banks. So that peoplechoose conventional banks that are already evident in the al-qur'an that interest equals usury.
Pengembangan Usaha Jasa Laundry dalam Meningkatkan Pendapatan Marginal rumah tangga dalam Perspektif Ekonomi Islam di Watampone (Studi Pada Octa Laundry) Rahayu Bahri; Hj. Naharia Hj. Naharia
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.441 KB) | DOI: 10.30863/al-tsarwah.v1i2.263

Abstract

This study discusses the development of laundry services business in increasing marginal income in the perspective of Islamic economics, the main problem in this study is how business development is carried out in increasing income in Octa laundry business. This study aims to determine the business development carried out by Octa Laundry, the contribution of business development carried out by Octa Laundry in increasing household marginal income, and Islamic economic perspective on business development carried out on Octa laundry. The type of research used is qualitative research with an approach Islamic economics. The subjects in this study were the owners and workers of Octa Laundry, while the object of the research was the development of businesses and the marginal income of households received from laundry businesses. The data collection techniques used are the method of observation (observation), interviews, and documentation. The collected data is then processed and analyzed using qualitative descriptive techniques. The results of the study show that in business development carried out on Octa laundry, generally using three production factors including capital in the form of money and equipment, labor, and entrepreneurial skills.
Pengaruh Input-Input Variabel terhadap Hasil Produksi Maksimum dengan Pendekatan Jangka Panjang dalam Perspektif Islam (Studi Kasus Pada Usaha Home Industri Tenun Di Kecamatan Tanasitolo Kabupaten Wajo) Kartini Kartini
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.041 KB) | DOI: 10.30863/al-tsarwah.v1i2.259

Abstract

This study aims to determine the effect of variable inputs on maximum production results with a long-term approach in the Islamic perspective (Case Study in Weaving Home Industry Enterprises in Tanasitolo District, Wajo Regency). The subject matter of study is the influence of variable inputs on production output. Based on the objectives of the research above, the type of research used is field research using a quantitative approach supported by observation methods, and questionnaires in collecting the required data. The collected data is then processed using statistical analysis and then interpreting the data using the SPSS version 21 program for Windows. The analytical method used in this study is simple linear regression in knowing the magnitude of the change in a variable against other variables with the help of SPSS version 21 for Windows. Calculations carried out to measure the proportion or percentage of the total variation of the dependent variable that can be explained by the regression model. The results of the study show that, partially, the variable inputs have a significant effect on the production of the Weaving Home Industry Kec. Tanasitolo District of Wajo because t table t count (0.294 1.508) this indicates H1 is accepted and H0 is rejected. Regression analysis shows that simultaneously, the variable inputs have a significant effect on the yield of the Kec. Weaving Home Industry. Tanasitolo District of Wajo where significance is significance level (0,000 0,1), this indicates that H1 is accepted and H0 is rejected.
Analisis Penerapan Job Order Costing Method Terhadap Harga Pokok Produksi Untuk Meningkatkan Akurasi Harga Jual Produk Pada Maju Jaya Aluminium Kecamatan Cina Kabupaten Bone Martinah Martinah; Muctar Nuhung
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.171 KB) | DOI: 10.30863/al-tsarwah.v1i2.260

Abstract

This study aims to compare the cost of the 2M CA type of storefront production that has been applied in Forward Jaya Aluminum by calculating the production cost principle using the job order costing method. Data is collected through observation, interviews, and documentation. Furthermore, the data is analyzed using qualitative methods. While the calculation method used in this study is the method of job order costing or the cost of the order. The results of the study found that the calculation of the cost of production of type 2 M CA storefront was IDR 1,300,000 with a set profit rate of 19.6% with a selling price of IDR 1,550,000, while the calculation using the job order costing method was equal to Rp 1,329,217 with a selling price of Rp 1,589,744 with a profit rate of 19.6%. Based on the results of his analysis, the difference in the calculation of cost of goods manufactured is due to the fact that Maju Jaya Aluminum does not identify in detail the elements of the cost of production, so the cost of production calculated by Maju Jaya Aluminum is lower than using the job order costing method. We recommend that Maju Jaya Aluminum correct the calculation of cost of goods manufactured according to the job order costing method by calculating and identifying raw material costs, direct labor costs, and factory head costs so that the specified selling price can be accurate and increase.
Analisis Pengaruh Perubahan Penghasilan Tidak Kena Pajak Terhadap Realisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Watampone Syahrul HM; Abdul Rahim
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.674 KB) | DOI: 10.30863/al-tsarwah.v1i2.343

Abstract

This research discusses the taxation problem in Kab. Bone, namely the problem of Non-Taxable Income (PTKP). The non-taxable income is the income limit is determined by the Ministry of Finance that has been approved by the People's Representative Council. PTKP is responsible for the number of people who are not taxable as a result of reduced income tax services, so this research will be carried out using Quantitative methods using an elasticity analysis tool to measure the sensitivity of its effect. The results of the study show that the Non-Taxable Income (PTKP), which is related to tax receipts from the Office of tax revenue, considering the data obtained from the pratama Watampone has shown that the proceeds at the time of tax (PPh 21), will ask in terms of community welfare, this is good news that the increase in PTKP gives the participation of small people not titled to tax. And it turns out the results of the analysis say that the PTKP is not too significant.

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