Articles
105 Documents
<![CDATA[Implementasi Keuangan Publik Islam (Studi Pada Kriterium Kaya Dalam Zakat Terhadap Perda Zakat Di Sulawesi Selatan) ]]>
<![CDATA[Mustafa Darwis]]>;
<![CDATA[Abdul Rahim]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (573.231 KB)
|
DOI: 10.30863/al-tsarwah.v1i1.253
<![CDATA[This study is a study of the criteria that are rich in the zakat profession in Regional Regulations in South Sulawesi. Rich Criterium is a benchmark used by syara 'in establishing zalcat mali's obligation to muzakki. As is the case with professional charities as one part of zakat. The subject is how the criteria are rich in the Zakat Profession, with the sub-subject determining the criteria for rich wealth and wealth of rich zakat as syar'i considerations in the zakat profession in South Sulawesi. This problem is analyzed using the normative theological approach and normative juridical approach, by processing qualitative data, and analyzing data in the form of content analysis. Determination of the criteria for rich in wealth charity (māl) is a syara decision, only in jurisprudential terms known as 'compulsory zakat requirements', which basically requires zakat only for the rich. There are three indicators that function as criteria for wealth, namely profit from needs and free of debt, productive property, and niṣāb. Therefore, the criteria for richness must be one of the syar'i's considerations in determining the profession of zakat which is regulated in the zakat regulation in South Sulawesi. The rich criteria referred to are the ni adalahāb gold union of 20 miṡqāl and removed from net income (net), so that the actual zakat issued is an excess of basic needs]]>
<![CDATA[Kontribusi Industri Rumahan dalam Meningkatkan Pertumbuhan Ekonomi di Kota Watampone ]]>
<![CDATA[Akmal Ihsan]]>;
<![CDATA[Firdaus Firdaus]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Analisis praktek Samsa>rah (makelar) dalam Jual Beli Sepeda Motor di Kabupaten Bone ]]>
<![CDATA[Sopyan Sopyan]]>;
<![CDATA[Yaman Yaman]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (525.779 KB)
|
DOI: 10.30863/al-tsarwah.v2i1.275
<![CDATA[The purpose of this study was to find out how brokers practice in buying and selling motorbikes in bone district, how the contract forms in the practice of buying and selling motorbikes in bone district, to find out the views of academics and scholars about the practice of brokers in buying and selling motorbikes in Bone Regency. The results showed that the realtor practice in buying and selling motorbikes in bone district is that the seller gives full authority to the broker to sell motorbikes because the seller does not want to bother with everything, usually the seller only wants to get a clean sale price without deducting costs. In such cases, the seller does not need to meet the buyer because everything will be dealt with by an intermediary trader. An intermediary trader (broker) is not only an intermediary and the seller can also buy and sell motorbikes. Brokers are not just intermediaries in buying and selling activities but can also be buyers because they are interested in the condition of the motorcycle, and will then be sold again so that the intermediary trader will no longer take wages from the sale transaction but will profit from motorcycle sales.]]>
<![CDATA[Perbandingan Sistem Permodalan Konvensional dan Syariah Terhadap Pedagang Pasar Sentral Watampone dalam Pengembangan Usaha ]]>
<![CDATA[Jusmayati Jusmayati]]>;
<![CDATA[St Habibah St Habibah]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[TRANSPARANSI DAN AKUNTABILITASPENGELOLAAN DANA DESA T.A. 2018 DI KECAMATAN PALAKKA MENURUT PERSPEKTIF KEUANGAN PUBLIK ISLAM ]]>
<![CDATA[Herianti Herianti]]>;
<![CDATA[Arifin S.]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (692.172 KB)
|
DOI: 10.30863/al-tsarwah.v3i1.859
<![CDATA[Abstract This study discusses transparency accountability in the management of the Village Fiscal Fund 2018 in the District of Palakka Bone Regency and aims to find out 1) What forms of transparency and accountability in the management of the Village Fund, 2) What is the impact of transparency accountability in the management of the Village Fund on village development and 3) How is the perspective Islamic public finance to the level of transparency accountability in the management of the Village Fund. This type of research is qualitative by using a sociological approach. The results showed that 1) Transparency accountability of the village government in Palakka sub-district was transparent accountable, although not yet fully optimal. The form of transparency is through the installation of transparency boards and activity information boards, as well as accountability in the form of accountability for the use of the budget. 2) The impact of the management of the fund is the development of strategic infrastructure and the development of community economic activities through empowerment. 3) Village Funds as a public fund in the perspective of Islamic public finance are based on the concept of the benefit of the people without departing from Islamic values both in terms of income and from the expenditure process. As reality in the field with a lot of assistance to the village government social security provided reflects that the Village Fund as a public fund has been fulfilled as in the Islamic concept although still limited by regulations.AbstrakPenelitian ini membahas tentang transparansi akuntabilitas pengelolaan Dana Desa T.A 2018 di Kec. Palakka Kab. Bone dan bertujuan Untuk mengetahui 1) Bagaimana bentuk transparansi dan akuntabilitas pengelolaan Dana Desa, 2) Bagaimana dampak transparansi akuntabilitas pengelolaan Dana Desa terhadap pembangunan desa dan 3) Bagaimana persfektif keuangan publik islam terhadap tingkat transparansi akuntabilitas pengelolaan Dana Desa. Jenis penelitian yang digunakan adalah kualitatif dengan menggunakan pendekatan sosiologis. Hasil penelitian menunjukkan bahwa 1) Transparansi akuntabilitas pemerintah Desa di Kecamatan Palakka sudah transparan akuntabel meskipun belum sepenuhnya maksimal. Bentuk transparansinya adalah melalui pemasangan papan transparansi dan papan informasi kegiatan, serta akuntabilitasnya dituangkan dalam bentuk pertanggung-jawaban penggunaan anggaran. 2) Dampak dari tata kelola dana tersebut adalah adanya pembangunan infrastruktur yang strategis dan pengembangan kegiatan ekonomi masyarakat melalui pemberdayaan. 3) Dana Desa sebagai dana publik dalam persfektif keuangan publik Islam adalah didasarkan pada konsep kemaslahatan umat tanpa keluar dari nilai-nilai Islam baik itu dari sisi perolehan pendapatannya maupun dari proses belanjanya. Sebagaimana realita dilapangan dengan banyaknya bantuan hingga penjaminan sosial pemerintah desa yang diberikan mencerminkan bahwa Dana Desa sebagai dana publik telah terpenuhi segaimana dalam konsep islam meskipun masih dibatasi oleh regulasi.]]>
<![CDATA[Implementasi Etika Bisnis Islami Bagi Pengusaha Terhadap Pelanggan Di Toko Seragam Sekolah di Pusat Grosir Butung Makassar ]]>
<![CDATA[St. Atirah]]>;
<![CDATA[Rusdiawan Rusdiawan]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (511.627 KB)
|
DOI: 10.30863/al-tsarwah.v2i1.284
<![CDATA[This study aims to determine the application of Islamic business ethics values and the impact felt by school uniform entrepreneurs when implementing Islamic business ethics in their business. There are several principles in Islamic business ethics which consist of the principles of Tawheed, the Principles of Siddiq (Honesty), the principles of Amanah (Trust), the Principles of Tablig, and the principle of Fathanah (Intelligence). The result of this study is that Business Ethics in the Butung Wholesale Market Center environment is not fully in accordance with Islamic Sharia. Traders still give blank notes to customers who ask for harm to others, but out of that, the principles applied by businessmen at Butung Wholesale Center have fulfilled the nature that God and His Messenger implanted. As for what is included in Islamic Business Ethics include the Tauhid Principle which is channeled through zakat expenditure and trade sincerity, the Shiddiq Principle is reflected in the attitude of traders who do not multiply prices in buying and selling, and provide freedom for buyers to choose. The principle of Amanah, in the form of achieving optimal service as a form of gratitude to consumers. The Tabligh principle applied by traders includes communicating with friendliness, and establishing friendship with business partners and consumers. The Fathanah principle is reflected in its intelligence in acquiring and retaining customers.]]>
<![CDATA[Pengembangan Usaha Jasa Laundry dalam Meningkatkan Pendapatan Marginal rumah tangga dalam Perspektif Ekonomi Islam di Watampone (Studi Pada Octa Laundry) ]]>
<![CDATA[Rahayu Bahri]]>;
<![CDATA[Hj. Naharia Hj. Naharia]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI KEUANGAN PADA PT. INTAN PAMANA SUKSES DI MAKASSAR ]]>
<![CDATA[M. Rafid Marwal]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (719.97 KB)
|
DOI: 10.30863/al-tsarwah.v3i1.900
<![CDATA[Penelitian ini membahas mengenai Analisis Sistem Informasi Akuntansi Keuangan pada PT. Intan Pamana Sukses di Makassar. Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi keuangan pada PT. Intan Pamana Sukses di Makassar. Akuntansi sebagai bagian dari informasi merupakan bagian yang tidak terpisahkan dari suatu gugusan tugas manajemen dalam mencapai tujuannya. Di sini akuntansi merupakan alat pembantu untuk memperlancar tugas-tugas manajemen terutama dalam fungsi perencanaan dan pengawasan. Hasil yang diperoleh dalam penelitian adalah Sistem informasi akuntansi keuangan pada PT. Intan Pamana Sukses di Makassar yaitu menggunakan sistem inforamsi yang sudah berkembang seperti yang telah digunakan oleh perusahaan-perusahaan lainya yang pada umumnya, misalnya sistem online yang sudah terhubung dengan satu sama lain, dima semua bagian salin berhubungan atau saling memberikan informasi yang sesuai dengan fungsinya masing-masing yang terpusat langsung kebagian AccountingKata Kunci : Analisis Sistem Keuangan, akuntansi Keuangan ABSTRACT This study discusses the Financial Information System Analysis at PT. Intan Pamana Sukses in Makassar. This study discusses to find out the financial accounting information system at PT. Intan Pamana Sukses in Makassar. Accounting as part of information is an inseparable part of the management task force in accordance with the meeting. Here accounting is a tool to facilitate management tasks, especially in the planning and supervision arrangements.The results obtained in this study are financial accounting information systems at PT. Intan Pamana Sukses in Makassar, which uses information systems that have been developed as has been used by other companies in general, for example online systems that are connected to one another, where all the copy parts are related or give information to each other according to their respective functions. centralized directly to Accounting. Keywords: Analysis Financial System, Financial accountingG]]>
<![CDATA[Aktualisasi Peran Pegadaian Dalam Pengembangan Usaha Menurut Perspektif Bisnis Syariah (Studi Kasus pada Usaha Pedagang Kaki Lima di Watampone) ]]>
<![CDATA[Agusandi Pratama]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (707.199 KB)
|
DOI: 10.30863/al-tsarwah.v1i1.256
<![CDATA[This research discusses the actualization of the role of pawnshops in business development according to the Islamic business perspective. This research is conducted to measure how much the role of pawnshops in developing street vendors in Watampone is used by sellers in trading. Looking at the work of the majority of street vendors, the majority of entrants, therefore researchers are interested in discussing the budget costs incurred in developing the business. This study aims to determine the role of pawnshops in developing street vendors in Watampone. 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 Descriptive Analysis techniques and interactive analysis models. The results of the analysis show that the role of pawnshops has a significant effect in developing a street vendor business in Watampone. The magnitude of the influence of the role of pawnshops on street vendors continues to increase for 10 years. The result can be used as a reference to find out the influence of the role of pawnshops on street vendors in Watampone.]]>
<![CDATA[Urgensi Nilai Taksiran terhadap Motivasi Nasabah dalam Transaksi Gadai Emas ]]>
<![CDATA[Semawati Semawati]]>;
<![CDATA[Asmarani Asmarani]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
