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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 2, No 2 (2019)" : 7 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.133 KB) | DOI: 10.30863/al-tsarwah.v2i2.290

Abstract

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)
Kontribusi Industri Rumahan dalam Meningkatkan Pertumbuhan Ekonomi di Kota Watampone Akmal Ihsan; Firdaus Firdaus
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.647 KB) | DOI: 10.30863/al-tsarwah.v2i2.291

Abstract

This study discusses the contribution of home industries in increasing economic growth in Watampone City. The formulation of the problem in this study is: Is the home industry contributing significantly in increasing economic growth in Watampone City. The purpose of this study is to find out whether the home industry contributes significantly in increasing economic growth in Watampone City. The results showed that, in part, the home industry contributed significantly to economic growth in Watampone City because t count t table (2.563 0.013) where the significance significance level (0,000 0.05), as well as% home industry revenue and% economic growth in the same direction (=) so that it gives a positive contribution and this shows that H0 is rejected and H1 is accepted.
Urgensi Nilai Taksiran terhadap Motivasi Nasabah dalam Transaksi Gadai Emas Semawati Semawati; Asmarani Asmarani
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.658 KB) | DOI: 10.30863/al-tsarwah.v2i2.292

Abstract

This study aims to determine whether the estimated value set by pawn service providers is one of the considerations for customers in pawning their gold and whether the estimated value plays an important role in motivating customers in gold pawning transactions at certain pawnshops. The results of the study show that 1) Estimated value is a consideration for customers to pawn their gold at a pawnshop that has a high estimated value. But not only the estimated value is taken into consideration because some gold pawn customers choose a pawnshop to pawn gold based on relatively low maintenance costs. In this case, it proves that not only the estimated value that is taken into consideration, customers make gold pawning transactions but there are several other considerations such as maintenance costs. 2) The estimated value of gold plays an important role in motivating customers to pawn gold at a pawnshop because the estimated value is a reference for customers in obtaining loans.
Pengaruh Market Share Investasi Mura>bah}ah pada Usaha Mikro dan Kecil Terhadap Profitabilitas Bank Syariah Mandiri Cabang Bone Alfian Alfian
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.22 KB) | DOI: 10.30863/al-tsarwah.v2i2.295

Abstract

The purpose of this study is to determine the effect of market share mura bah} ah investment in micro and small businesses on the profitability of the Bank Syariah Mandiri Branch Bone. This research is a quantitative study using the census method. Data obtained through observation, questionnaires and documentation were then processed using the chi-square formula in SPSS 21 for Windows. The results showed that the market share of mura bah} ah investment in micro and small businesses had a significant effect on the profitability of the Bone Branch of Bank Syariah Mandiri.
Pengaruh Struktur Modal terhadap Kinerja Perusahaan Pertanian yang terdaftar di Indeks Saham Syariah Indonesia Suradi Suradi; Rusdiawan Rusdiawan
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.482 KB) | DOI: 10.30863/al-tsarwah.v2i2.293

Abstract

This study discusses the effect of capital structure on the performance of agricultural companies listed in the Indonesian Islamic stock index. This study aims to determine how the influence of short-term debt and long-term debt (Short-term Debt and Longterm Debt) on company performance (Return on Assets, Return on Equity, Net Profit Margin). The results showed that long-term debt and short-term debt affect the company's performance, but the percentage of short-term debt and long-term debt can not be used as a measure to assess the company's performance is good or bad, because there are companies that have short and long-term debt but it is able to produce a fairly good performance, and vice versa when the short-term debt and long-term debt of the company has a high percentage does not guarantee the company will perform well. One of the things that makes the percentage of the company's capital structure does not significantly affect company performance is market share. This happened because at that time the market segmentation did not support the sale of the company's products, so the company could suffer losses (Profit Loss).
Analisis Nisbah Bagi Hasil Pembiayaan Mudharabah pada Bank Syariah Mandiri KCP Sengkang Ainul Hikmah; Nahariah Nahariah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.77 KB) | DOI: 10.30863/al-tsarwah.v2i2.294

Abstract

The purpose of this research is to understand the meaning of revenue sharing, the method of calculating revenue sharing and the profit sharing advantage on mudharabah financing in independent Islamic banks. The results of the study show that Revenue Sharing is a profit sharing system that is calculated from the total revenue of fund management without being reduced by the cost of managing funds. So if the bank and the customer use the mudharabah scheme in carrying out working capital financing, if the business is profitable, then it must be divided based on the profit sharing portion. The advantages of mudharabah financing sharing ratio in Bank Syariah Mandiri Sengkang KCP is to be able to increase investment in third party funds on Islamic banks because if the bank uses a profit sharing calculation system based on revenue sharing where profit sharing will be distributed from total revenues before deducting with costs, the likelihood that there will be a profit sharing rate that will be received by the owner of the fund will be greater than the prevailing market interest rate.
Analisis Pengendalian Persediaan Bahan Baku Tebu Dalam Pembuatan Gula Pasir di Pabrik Gula Bone Arasoe A. Reski Sanjaya. S; St Habibah St Habibah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.524 KB) | DOI: 10.30863/al-tsarwah.v2i2.273

Abstract

This research was conducted to determine inventory control carried out by the Arasoe Sugar Factory. because of seeing the vast area of planting raw materials managed by the Arasoe sugar factory, the researchers are interested to find out about how the company manages the inventory to remain safe. we can see good control from inventory control carried out, production targets that have been scheduled every year, good inventory of raw materials, and inspection of raw materials to match the quality of production targeted each year. Then create a condition of inventory control to always be safe. Based on the narrative of several employees of the Bone Arasoe Sugar Factory, namely by estimating, the interpretation of all raw materials is ready to cut before production. Inventory control is carried out at all times by the parties responsible for their respective fields.

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