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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
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Search results for , issue "Vol 6, No 2 (2023)" : 7 Documents clear
POTENTIAL OF HALAL TOURISM INDUSTRY IN INCREASING REGIONAL INCOME THROUGH REGIONAL TAX AND RETRIBUTION IN TOJO UNA-UNA REGENCY Rustan, Fajar Eko Purnomo; Sahib, Muhammad Khaedar
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5491

Abstract

This study aims to identify the potential of the halal tourism industry in the Tojo una una regency, Central Sulawesi Province, Indonesia. The method used is descriptive qualitative method with data collection techniques through surveys, documentation and observations. This study uses spatial analysis and snowball sampling to analyze and collect data on the distribution of accommodation, attractions and tourist attractions at the research location. The results showed that Tojo una-una district had a population of 165,574 people, with a density of 29 people/km² and about 91.22% (151,327 people) embraced Islam based on data from the Ministry of Religion in 2020. For the land area, it is estimated at around 5,721.51 Km2 or 8.41 percent of the land area of Central Sulawesi Province. The sea area reaches approximately 3,566.21 Km2. With a beach length of approximately 951.115 Km. Tojo Una-Una commonly abbreviated as Touna, which is a land area and a group of islands. This has become a huge potential in shaping the halal island tourism industry in the district. Tojo Una-una with good and professional handling and management, and of course it will become a source of local revenue through local taxes and retribution
ANALISIS KINERJA KEUANGAN PENGELOLAAN DANA DESA BERDASARKAN RASIO KEMANDIRIAN DAN RASIO EFEKTIVITAS PADA DESA KANREAPIA KECAMATAN TOMBOLOPAO KABUPATEN GOWA Soraya, Zalkha; Nasrullah, Nasrullah; Ayu, Nabila Azizah
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5395

Abstract

Penelitian ini dilakukan untuk mengetahui kinerja keuangan pengelolaan alokasi dana desa berdasarkan rasio kemandirian dan rasio efektivitas pada kantor  Desa Kanreapia Kecamatan Tombolopao Kabupaten Gowa . Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Data yang diolah adalah laporan APBDesa pada Anggaran Pendapatan dan Belanja Desa dari tahun 2020 sampai tahun 2022. Teknik yang digunakan dalam pengumpulan data yaitu teknik dokumen dan studi kepustakaan. Sedangkan Teknik analisis datanya yang digunakan di dalam penelitian ini menggunakan Rasio Kemandirian dan Rasio Efektivitas.Hasil dari penelitian ini menunjukkan bahwa secara umum kinerja keuangan di Kantor Desa Kanreapia Kecamatan Tombolopao Kabupaten Gowa dalam hal kemandirian keuangan untuk pembangunan desa masih sangat rendah sehingga masih sangat bergantung dengan bantuan dana dari pemerintah pusat dan daerah, sedangkan untuk pengelolaan keuangan sangat efektif dimana Desa Kanreapia Kecamatan Tombolopao Kabupaten Gowa telah mampu merealisasikan pendapatan desa melebihi yang dianggarkan dalam pembangunan desa.
POTENSI EKONOMI KABUPATEN KAPUAS HULU DENGAN MENGGUNAKAN METODE LOCATION QUOTIENT DAN TIPOLOGI KLASSEN Dwiastuti, Ninuk; Suharlina, Helly; Luthfi, Faishol; Taufik, M Iman
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5227

Abstract

Tujuan utama dari peneitian ini adalah untuk menganalisis sektor unggulan serta menganalisis gambaran tipologi Klassen Kabupaten Kapuas Hulu. Penelitian ini menggunakan data sekunder selama empat tahun dengan metode Location Quotient (LQ) dan Tipologi Klassen. Hasil penelitian menunjukan bahwa sektor unggulan kabupaten Kapuas Hulu yaitu sektor pertanian, kehutanan dan perikanan, sektor pertambangan dan penggalian, sektor konstruksi, sektor jasa perusahaan, sektor administrasi pemerintah, pertahanan dan jaminan sosial wajib serta sektor jasa kesehatan dan kegiatan sosial. Adapun yang termasuk pada kuadran satu (maju dan tumbuh pesat) yaitu sektor konstruksi, sektor jasa perusahaan dan sektor administrasi pemerintahan, pertahanan dan jaminan sosial wajib. Kuadran kedua (maju tapi tertekan) yaitu sektor pertambangan dan penggalian, sektor jasa kesehatan dan kegiatan sosial. Kuadran ketiga (potensial atau masih dapat berkembang dengan pesat) yaitu sektor industri pengolahan, sektor pengadaan air, pengolahan sampah, limbah dan daur ulang, sektor transportasi dan pergudangan, serta sektor infoemasi dan komunikasi. Kuadran keempat (relatif tertinggal) yaitu sektor petanian, kehutanan dan perikanan, sektor pengadaan listrik dan gas, sektor perdagangan besar dan eceran: reparasi mobil dan sepeda motor, sektor penyediaan akomodasi dan makan minum, sektor jasa keuangan dan asuransi, sektor real estate, sektor jasa pendidikan dan sektor jasa lainnya.
REORIENTASI DAN STRATEGI PENGUSAHA DALAM MENCAPAI PENINGKATAN KINERJA USAHA MIKRO DAN KECIL (UMK) DI WATAMPONE Astuti, Yuli; Abdulahanaa, Abdulahanaa; Sahaka, Arifin
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5954

Abstract

This research discusses the reorientation and strategies of entrepreneurs in achieving improved performance of Micro and Small Enterprises (MSEs) in Watampone from a sharia management perspective.The main issue is the reorientation and strategies of entrepreneurs in achieving improved performance of Micro and Small Enterprises (MSEs) in Watampone.The objective of this research is to answer problems related to the entrepreneurial orientation model in improving the performance of MSEs in Watampone, the entrepreneurial strategies in improving the performance of MSEs in Watampone, and the orientation and strategies of entrepreneurs in improving the performance of MSEs in Watampone from a sharia management perspective. This research is a field research using psychological and sharia economic approaches. The types of data used are primary and secondary data. This research uses observation, interviews, and documentation methods. The data processing is done by conducting data collection, data reduction, data display, and conclusion drawing. The results showed that: first, it is empirically found that the orientation model used by entrepreneurs in Watampone is the skills of creating renewal, taking advantage of opportunities, being consistent, meticulous in improving their business performance. Second, empirically the strategies used by entrepreneurs in Watampone in improving their business performance are being creative, always utilizing available resources, building relationships, and managing capital properly.Third, the implementation of entrepreneurial orientation and strategies in Watampone has been carried out well and is in line with sharia management.
MAQASID AL-SHARIA IN THE DISTRIBUTION OF PROPERTY Al-Ayyubi, Solahuddin; Harnidar, Evania
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.4422

Abstract

There is a prohibition of rotating property on people (Q.S. 59:7) so that the discussion of sharia maqasid on distribution becomes essential to research. This paper aims to know the definition and function of the maqasid of shari'ah in concluding the law. Second, to understand the thoughts of scholars towards maqasid shari'ah. Third, to know the implementation of the shari'ah maqasid on the distribution of property. This article uses a qualitative approach. This article is library research. The results showed that sharia maqasid is an important concept in the study of Islamic law  by paying attention in maintaining faith (din), soul (nafs), mind ('aql), progeny (nasl) and wealth (maal) for humankind. Thoughts of scholars toward sharia maqasid were the main goal (universal value) to be achieved from legal provisions both in general and in particular. Sharia maqasid on the distribution of property creates a turnover of wealth among humans fairly and evenly. Distribution of property can be done through various means including nafaqah, zakat, inheritance, will, waqf, infak, alms, qardul Hasan, feeding the poor, qurban, aqiqah, helping others, fulfilling the rights of neighbours, fulfilling guest rights and Profit, and Loss Sharing (PLS), in addition, the distribution of property can also be done through the delivery of state property to citizens who are considered in need.
PENGARUH KUALITAS LAYANAN PENGADAIAN SYARIAH TERHADAP LOYALITAS NASABAH DI KOTA MAKASSAR Suarni, Agusdiwana; Kasim, Muhammad Najib; Febriana, Asna
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5975

Abstract

Pegadaian Syariah is a formal financial institution in charge of distributing financing in the form of providing loan money to people in need, based on sharia pawning law, is something that needs to get a positive response. In sharia pawning, the most important thing is to keep away from the practices of usury, speculation and Gharar, which result in injustice and injustice to the community and customers. The purpose of this study is a type of quantitative research with the aim of knowing the effect of the quality of sharia pawnshop services on customer loyalty in the city of Makassar. This sample was taken from the customers of Pawnshop Syariah Central Makassar as many as 69 respondents. The type of data used in this study is quantitative data obtained from questionnaires distributed and associated with the problem under study. The research instrument used in this study used the Likert scale method. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 26. Based on the partial calculation results, the service quality variable is not significant to the customer loyalty variable, which is indicated by the value of 0.885 which is greater than 0.05 with the T test value showing 0.146. This means that the service quality variable has a positive but not significant effect on customer loyalty at Pegadaian Syariah Makassar City. The service at the Makassar Central Sharia Pawnshop is quite satisfactory even though it does not really affect customer loyalty, but is influenced by other variables.
APPLICATION OF ISLAMIC ENTREPRENEURSHIP VALUES (CASE STUDY ON STUDENT ENTREPRENEURS) MUHAMMADIYAH UNIVERSITY OF MAKASSAR Adawiah, Rabiatul; Nasir, Astia; Wahyuni, Sri; Rizaldy, Andi Risfan
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5335

Abstract

Entrepreneurship is one of the activities to fulfill the needs that are pretty much in demand by various parties. Entrepreneurial activity can be an alternative in terms of solving economic problems. Indonesia is a nation where the majority of the people are Muslims. Muslims are the largest people in the world. However, there are still many Muslims, even those in Indonesia, who are still very minimal interested in building a business or entrepreneurship. Entrepreneurship activities basically in Islam have been taught, trained, and indoctrinated so how to become a fighter, entrepreneur, or entrepreneurship by imitating the nature of the Prophet Muhammad in entrepreneurship and also with the foundation or leading aspect of entrepreneurship contained in the Islamic values of the Qur'an and Hadith. This research was conducted by collecting several concepts which were then compiled from research variables and combined into a new scientific study, using qualitative methods, trying to discover several factors that influence a person's decision to become an entrepreneur. In addition, the purpose of this study is to add a little reference to studies related to Islamic Entrepreneurship values. A country will be strong because of its many strong entrepreneurs.

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