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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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IMPLEMENTATION OF FISHING LABORERS’ INCOME SHARING FROM AN ISLAMIC ECONOMIC PERSPECTIVE: A CRITICAL ANALYSIS ON BAJOE FISHING LABORERS, BONE REGENCY Muh. Nurham; Arifin S
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.v8i1.10531

Abstract

This study aims to analyze the income distribution mechanism of fishermen workers in Bajoe, Bone Regency, and to evaluate the implementation of this income distribution from the perspective of Islamic Economics. The research method employed is qualitative with a field research approach, supported by phenomenological, sociological, and economic perspectives. Primary data were collected through in-depth interviews with fishermen workers and boat owners in Bajoe, while secondary data were obtained from comprehensive literature studies. The findings indicate that the income distribution mechanism in Bajoe remains traditional, verbal, and without written contracts, relying on trust and hereditary customs with a profit-sharing model based on hierarchical positions aboard the vessel. From the perspective of Islamic Economics, this practice is not yet fully aligned with the principles of Sharia, such as justice (al-‘adl), clarity (bayan), and transparency. The absence of written agreements and the lack of transparency in calculating profits and operational costs make fishermen workers vulnerable to structural injustice.
THE ROLE OF GREEN ECONOMY AS A DRIVER OF SUSTAINABLE BUSINESS Hamjan, Andi Lisa Aryani; HM, M. Amir; Husain, Hukmiah; Marzuki, Sitti Nikmah
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.v8i1.10539

Abstract

This study aims to examine the application of the green economy concept within the framework of sustainable business in Indonesia, focusing on the integration of economic, social, and environmental sustainability principles. It explores how the green economy can serve as a strategic foundation for ethical, inclusive, and environmentally responsible business transformation aligned with sustainable development goals. This study employs a literature review method by analyzing a wide range of academic sources, government policies, and international frameworks related to the green economy and sustainable business practices. Findings reveal that implementing green economy principles contributes to economic growth, while embedding ethical values, social responsibility, and resource efficiency as core foundations of modern business practices. Such integration enhances corporate competitiveness, strengthens reputation, and promotes social welfare through green innovation and sustainable employment creation. Furthermore, Islamic ethics reinforce these practices by promoting fairness, stewardship, and accountability in business operations. The study concludes that the green economy provides a strategic pathway for ethical and sustainable business transformation in Indonesia. Integrating Islamic ethical and spiritual values bridges theory and practice, fostering balanced economic growth, environmental preservation, and social welfare aligned with the triple bottom line of profit, planet, and people.
INTEGRATION OF THE MAQASHID SHARIAH INDEX AND THE RGEC METHOD IN ASSESSING THE FINANCIAL PERFORMANCE OF ISLAMIC BANKS Arief, Fitriani; Abdullah, Muhammad Wahyuddin; K, Amiruddin; Meylianingrum, Kurniawati; Muhajir, Muhammad Nur Alam
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.v8i1.8332

Abstract

This study aims to describe the integration between the Maqasid Sharia index and the REGC method in assessing the financial performance of Islamic banks. This research is a descriptive research that aims to explore, compile, and analyze various information available in written sources related to the research topic. The source of data in this research is obtained from literature study which includes various literatures relevant to the research topic. Data collection is done by reviewing existing literature in various sources of books, articles and documents. From the results of the analysis, it will be arranged how the integration of the Sharia Maqashid index with the RGEC method can be applied in assessing the financial performance of Islamic banks. This research shows that the integration of maqashid sharia index with RGEC method in the assessment of financial performance of Islamic banks provides a more comprehensive and fair approach. The assessment of Islamic banks is not only based on financial aspects, but also on their contribution to social welfare and compliance with sharia principles. The integration between maqashid sharia index and RGEC method is very relevant to ensure that Islamic banks are not only financially profitable, but also provide a positive impact in social and ethical aspects, in accordance with sharia principles. It is expected that the results of this study can contribute to the development of Islamic banking theory by offering a new approach in assessing the performance of Islamic banks in line with the objectives of Islamic banks, namely the welfare of the people and social benefit.
MEASURING MUSLIM DECISIONS TO PURCHASE HALAL CERTIFIED PRODUCTS USING PLANNED BEHAVIOR THEORY Ardi, Muhammad; Mahdin, Mutiyah; Srigandawati; Aditya, Farhan; Kurniawan, Dedi
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.v7i2.8601

Abstract

This research modifies the theory of planned behavior in Muslim decision making in purchasing halal certified products among madrasah teachers and is the first research that is used as the object of research, namely madrasah teachers. The assumptions offered are: (1) attitudes, subjective norms, behavioral control and purchase intentions influence the decisions of madrasah teachers in Bone district buying halal certified products, (2) Finding out the magnitude of the direct and indirect influence on Muslims' decisions to buy halal certified food with the theory of planned behavior on madrasah teachers.  In achieving this goal, an inductive approach was used with a quantitative method in collecting data using a closed questionnaire technique via Google Form which was constructed using variables adopted from the theory of planned behavior by taking samples randomly from North Bone, city and South Bone areas which have schools. madrasa. The sample size criteria were adjusted to the analysis of the variance-based Structural Equation Modeling (SEM) approach with the partial Least Square (PLS) method. The required data is collected using observation methods, distributing questionnaires and documentation. The data that has been collected is analyzed quantitatively and the data that has been obtained through observation is expressed based on narrative. The research results show that the findings of this research show three things. First, attitude has no influence on the decision to buy halal-certified food, only Subjective norm and behavioral control variables have a direct influence on a person's decision to use halal products, especially among madrasah teachers in Bone Regency. Second, lack of literacy regarding purchasing decisions. Third, all variables when constructed through moderating variables to see the indirect influence have no influence on purchasing decisions.
The Influence Of Profitability And Solvency On The Value Of Financial Companies Listed On The Indonesian Sharia Stock Index In 2018-2023 Muliani, Sahri; Munawarah
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.v7i2.10528

Abstract

This study aims to analyze the effect of profitability and solvency on firm value with firm size as an intervening variable in financial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the period 2018–2023. The type of research used is field research with a quantitative research method. The sample was determined using a saturated sampling method, which involves including the entire population in the sample. Hypothesis testing was conducted using the Smart-PLS application. The results of the study indicate that profitability does not have a direct effect on firm value but does have an indirect effect through firm size. Meanwhile, solvency has a direct effect on firm value but does not have an effect when mediated through firm size. These findings suggest that firm size plays an important role as a link between financial performance and perceived value in the eyes of investors. Overall, this study emphasizes the importance of integrated financial management in shaping growth strategies and sustainably enhancing company value.

Page 11 of 11 | Total Record : 105

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