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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 105 Documents
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Perilaku Investasi Saham Syariah Generasi Milenial Di Era 5.0 Ardiansyah, Ardiansyah; Hamzah, Aksi; Karyono, Otong
Jurnal Ilmiah Al-Tsarwah Vol 7, No 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i1.6423

Abstract

ABSTRACTThe aim of this research is to analyze the influence of each variable, namely attitudes, subjective norms, perceived behavioral control, and Islamic financial management behavior on investment behavior, the influence of each variable, namely attitude, subjective norms, and perceived behavioral control on financial management behavior. Islamic, the influence of each variable, namely attitudes, subjective norms, and perceived behavioral control on investment behavior through the mediation of Islamic financial management behavior. This type of research is quantitative research for the methodological aspect and a sharia economic approach for the scientific aspect. Data collection methods use questionnaires and interviews. The population in this study was the millennial generation in South Sulawesi using a sample of 180 respondents. These data were tested using the Structural Equation Modeling (SEM) technique with the help of the SmartPLS Version 4 analysis tool. The research results showed that attitudes, subjective norms and perceived behavioral control each had no effect on investment behavior. Islamic financial management behavior has a positive and significant effect on investment behavior. Attitudes and subjective norms each have a positive and significant effect on Islamic financial management behavior, while perceived behavioral control has no effect. Attitudes and subjective norms each influence investment behavior through the mediation of Islamic financial management behavior, while perceived behavioral control has no effect. This research has the implication that seminars on sharia finance must be carried out more actively and investment galleries and stock communities in each city/district need to be formed so that the opportunity to increase the number of sharia stock investors will be greater. Keywords: Attitude, Subjective Norms, Behavioral Control, Investment Financial Management.
The Influence of Foreign Direct Investment and Inflation on Economic Growth in Indonesia For The 2013-2023 Period Nurul Bahri, Abdillah; Zaenuri, Wahab; Mutardho, Ali
Jurnal Ilmiah Al-Tsarwah Vol 7, No 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.7779

Abstract

This study aims to analyze the influence of Foreign Direct Investment (FDI) and inflation on economic growth in Indonesia in the period 2013-2023. Using a quantitative approach, this study applies multiple linear regression on secondary data from the Central Bureau of Statistics (BPS) and Bank Indonesia or other secondary sources, with independent variables of FDI and inflation and the dependent variable in the form of the annual Gross Domestic Product (GDP) growth rate. The results of the analysis show that FDI has an insignificant negative effect on economic growth, while inflation shows a positive but also insignificant effect. These results indicate that neither FDI nor inflation dominantly determine Indonesia's economic growth during the period, so additional factors may be needed to maximize economic growth through macroeconomic stability. This study is expected to contribute to economic policies related to FDI and inflation control in Indonesia.
Analisis Implementasi Manajemen Keuangan Syariah Pada UMKM Di Kabupaten Bone Azizah, Andi Tenri Gading Nurul; Yamin, Muhammad
Jurnal Ilmiah Al-Tsarwah Vol 7, No 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i1.6420

Abstract

Penelitian ini bertujuan untuk mengidentifikasi tantangan yang dihadapi oleh UMKM Warung Makan Selera Nelayan dalam pengelolaan keuangan serta mengeksplorasi strategi manajemen keuangan yang efektif berdasarkan prinsip-prinsip syariah. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode studi kasus (case study), yang melibatkan observasi langsung dan wawancara mendalam dengan pemilik warung. Hasil penelitian menunjukkan bahwa meskipun pemilik warung telah menerapkan beberapa prinsip dasar manajemen keuangan konvensional seperti perencanaan anggaran dan pencatatan manual, masih terdapat kebutuhan untuk perbaikan dalam aspek pencatatan, pelaporan, dan pengendalian keuangan. Selain itu, prinsip-prinsip keuangan syariah juga telah diimplementasikan, seperti penekanan pada pelayanan di waktu syuruq dan konsep “Meja VIP” untuk inklusi sosial. Studi ini merekomendasikan penggunaan sistem aplikasi untuk pencatatan transaksi, pelatihan manajemen keuangan, serta penguatan integrasi prinsip-prinsip keuangan syariah dalam operasional bisnis untuk meningkatkan efisiensi dan keberlanjutan usaha.
Pengaruh Tingkat Profitabilitas Dan Solvabilitas Terhadap Audit Delay Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Index Saham Syariah Indonesia Sapitri, Ina; Idayanti, Rini
Jurnal Ilmiah Al-Tsarwah Vol 7, No 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.7012

Abstract

This study aims to identify and analyze: (1) the effect of profitability on audit delay in property and real estate companies listed on ISSI from 2018 to 2022, (2) the effect of solvency on audit delay in property and real estate companies listed on ISSI from 2018 to 2022, and (3) the effect of profitability and solvency on audit delay in property and real estate companies listed on ISSI from 2018 to 2022. The population of this study comprises all property and real estate companies listed on the Indonesian Sharia Stock Index (ISSI) from 2018 to 2022. The sampling method used is purposive sampling, with a sample of 17 companies from 2018 to 2022. The type of research data is quantitative, and the data source is secondary. The data analysis techniques used include descriptive statistics, classical assumption tests, multiple linear regression analysis, the R² determination coefficient, and t-tests using SPSS 23.The results of this study show that: (1) the profitability variable has a negative effect on audit delay with a significant value of 0.000, (2) the solvency variable has a positive effect on audit delay with a significant value of 0.000, and (3) the F-test results indicate that profitability and solvency simultaneously affect audit delay.
Pengaruh Religiusitas Dan Inklusi Keuangan Terhadap Perilaku Menabung Dan Keputusan Menabung Di Bank Syariah Indonesia Jumarni, Andi; Arafah, Muh.; Karyono, Otong
Jurnal Ilmiah Al-Tsarwah Vol 7, No 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i1.6169

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat religiusitas, inklusi keuangan, perilaku menabung dan keputusan menabung nasabah bank syariah Indonesia kabupaten Bone serta untuk mengetahui pengaruh religiusitas dan inklusi keuangan secara parsial dan simultan terhadap perilaku menabung serta dampaknya terhadap keputusan menabung nasabah bank syariah Indonesia kabupaten Bone. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 100 orang penyebaran kuesioner. Adapun teknik yang digunakan antara lain: survei, kuesioner dan dokumentasi. Metode analisis yang digunakan untuk menjawab hipotesis yaitu analisis jalur.Hasil penelitian menunjukkan bahwa hasil deskriptif dari nilai rata-rata tingkat religiusitas sebesar 4,27, tingkat inklusi keuangan sebesar 4,08, tingkat perilaku menabung sebesar 3,87 dan tingkat keputusan menabung di bank syariah Indonesia Kabupaten Bone sebesar 3,68 sehingga hasil tersebut dalam kategori cukup tinggi. Sedangkan hasil penelitian verifikatif menunjukkan bahwa pengaruh religiusitas dan inklusi keuangan baik secara parsial maupun simultan berpengaruh positif dan signifikan terhadap perilaku menabung dengan nilai R Square 70%. Temuan selanjutnya menunjukkan bahwa religiusitas dan inklusi keuangan baik secara parsial maupun simultan berpengaruh positif dan signifikan terhadap keputusan menabung dengan nilai R Square 57%. Temuan terakhir menunjukkan bahwa perilaku menabung berpengaruh positif dan signifikan terhadap keputusan menabung sebasar 51,7%.
Implementasi Zakat Profesi Pada Aparatur Sipil Negara Di Kabupaten Bone S, Rasman; Halid, Sri Julyarti
Jurnal Ilmiah Al-Tsarwah Vol 7, No 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.7723

Abstract

Penelitian ini merupakan studi tentang zakat profesi Aparatur Sipil Negara di Badan Amil Zakat Nasional Kabupaten Bone. Pokok permasalahanya adalah pelaksanaan pengelolaan zakat profesi Aparatur Sipil Negara di BAZNAS Kabupaten Bone.Penelitian bertujuan untuk menjawab permasalahan bagaimana prospek dana zakat profesi Aparatur Sipil Negara di Kabupaten Bone dan bagaimana pengelolaan zakat profesi Aparatur Sipil Negara di Badan Amil Zakat Nasional Kabupaten Bone.Jenis penelitian yang digunakan adalah lapangan (kualitatif) dengan menggunakan pendekatan yuridis normatif dan sosioekonomi, pendekatan yang dilakukan berdasarkan bahan hukum utama dengan cara menelaah teori-teori, konsep- konsep, asas-asas hukum serta peraturan perundang-undangan dan melihat kedudukan atau posisi seseorang dalam kelompok masyarakat yang ditentukan oleh jenis aktivitas ekonomi, pendidikan serta pendapatan dan kemampuan mengenai keberhasilan menjalankan usaha dan mencukupi kebutuhan hidupnya. Jenis data yang digunakan adalah data primer dan data sekunder.Hasil penelitian menunjukkan; Pertama, Proyeksi dana zakat profesi ASN di Kabupaten Bone berkisar 8 milyar-+/tahun. Diharapkan BAZNAS Kabupaten Bone dapat merealisasikan dana tersebut demi terwujudnya kesejahteraan sosial dan penanggulangan kemiskinan yang ada di Kabupaten Bone. Kedua, Pengelolaan zakat yang dilakukan oleh BAZNAS Kabupaten Bone yang meliputi pengumpulan, pendistribusian dan pendayagunaan; secara teknis sudah terlaksana dengan baik dan sesuai dengan Undang-undang Republik Indonesia Nomor 23 Tahun 2011 tentang Pengelolaan Zakat, namun secara konseptual tidak/belum sesuai dengan teori zakat dan konsep kesejahteraan sosial tentang harta kekayaan yang cukup nisab. Implikasinya, Banyak dari Aparatur Sipil Negara dikenakan zakat padahal pendapatanya tidak cukup Nisab/belum termasuk kategori kaya.
EMBEDDING ISLAMIC ETHICAL VALUES IN ENTREPRENEURIAL DECISION-MAKING: FROM SHARIA TO STRATEGY Sumpena, Mochamad
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025): JUNI
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.8961

Abstract

This paper explores integrating Islamic ethical values into the decision-making process of entrepreneurs. It examines how Sharia principles, which govern Muslim behavior in personal and professional spheres, can be instilled in business strategy. By analyzing various entrepreneurial scenarios in Islamic contexts, this study highlights the potential benefits and challenges of incorporating ethical guidelines rooted in Islamic teachings. Furthermore, this paper provides insight into how Islamic values, such as fairness, transparency, and accountability, can influence decision-making strategies in a competitive business environment. This research contributes to the growing literature on Islamic entrepreneurship by proposing a framework for entrepreneurs to make ethically sound decisions that align with religious teachings and business success.
DETERMINANTS OF ECONOMIC GROWTH IN BOSOWASI DISTRICTS Mardianto, Dedi; Wahab, Abdul; Siradjuddin
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025): JUNI
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.8415

Abstract

Economic growth refers to efforts to increase the capacity for producing goods and services in order to achieve higher output, which is measured using the Gross Domestic Product (GDP) or the Gross Regional Domestic Product (GRDP) within a specific region. Therefore, the purpose of this study is to analyze the effect of unemployment, poverty, and per capita expenditure on economic growth in BOSOWASI, using cross-section and time series data from 2014 to 2023 obtained from the Central Bureau of Statistics (Badan Pusat Statistik/BPS). The method used in this study is quantitative, employing a panel data regression analysis approach. The results show that, partially (t-test), the variables unemployment and poverty have a negative but insignificant effect, while per capita expenditure has a positive and significant effect on economic growth in BOSOWASI. However, simultaneously (F-test), the variables unemployment, poverty, and per capita income have a significant effect on economic growth. These findings indicate that the government must continue to enhance productive activities to sustain and improve existing economic growth, thereby addressing and overcoming the challenges and issues in regional economic development.
MARKETING STRATEGIES OF BMT IN EFFORTS TO INCREASE THE NUMBER OF CUSTOMERS: A SYSTEMATIC LITERATURE REVIEW Ramadhani, Nur Rizkiyah; Rahman, Taufiqur
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025): JUNI
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.9153

Abstract

The proper marketing strategy planning is believed to encourage an increase in the number of customers by enhancing awareness, interest, and trust in BMT services. This study aims to identify, categorize, and analyze various marketing strategies implemented by BMT as discussed in academic literature, evaluate their effectiveness based on empirical evidence, and reveal the strengths and weaknesses of each strategy in increasing the number of customers, in order to identify research gaps that can serve as the foundation for this study. The method used is the Systematic Literature Review (SLR). Data were collected through Google Scholar using the Publish or Perish 8 application with the keywords “Marketing Strategy,” “Baitul Maal wat Tamwil (BMT),” and “Increasing the Number of Customers.” Through a systematic selection process, only 8 out of 169 articles were selected for further analysis. The results of the research questions indicate that BMT’s marketing strategies to increase the number of customers include the marketing mix, segmentation targeting and positioning (STP), digital marketing, customer relationship management (CRM), as well as personal selling and service excellence—all of which have proven to be effective, although each strategy has its own varying strengths and weaknesses
THE CONTRIBUTION OF BANKING FINANCING TO THE QUALITY OF THE ENVIRONMENT IN INDONESIA Raodah; Furwanti, Reni; Harnisah; Lutpiah Ainun, Siti
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025): JUNI
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.10521

Abstract

The issue behind this research is the increase in temperature due to human activities supported by productive and consumptive financing by banks in Indonesia. This study seeks to ascertain how productive and consumptive financing by banks relates to the environmental quality index in Indonesia. Using a quantitative approach, this study utilizes secondary data. The data was obtained from the official websites of the Financial Services Authority (OJK), the Central Statistics Agency (BPS), and the Ministry of Environment and Forestry (KLHK).Productive Financing Credit (KPP) and Consumptive Financing (KPK) have a significant effect on the Environmental Quality Index (IKLH) both partially and simultaneously. Productive financing affects environmental quality, as can be seen from the large amount of financing involved. For example, purchasing vehicles as a means of product distribution, where the use of these vehicles is frequent, contributes to environmental pollution. Consumptive financing, such as credit for purchasing goods like gadgets, vehicles, or furniture, can negatively reduce the IKLH. For example, consumptive financing makes it easier for people to obtain goods, thereby increasing overall demand. This triggers massive production that requires the extraction of more natural resources such as wood, minerals, and petroleum. The results of the study conclude that productive financing has a significant impact on the IKLH, while consumptive financing has an effect but is not significant on the IKLH. This study is limited to banking financing, so further research can explore in depth the elements that contribute to the Environmental Quality Index outside of banking financing. Future researchers can review in more depth how the production process and use of vehicles affect environmental quality.

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