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Jurnal Ilmiah Al-Tsarwah

altsarwah
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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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Dampak Jenis dan Kualitas Gabah Mempengaruhi Tingkat Harga Gabah dalam Perspektif Ekonomi Syariah di Desa Talungeng Kecamatan Barebbo Kab. Bone Wiwijianti Wiwijianti; Agussalim Agussalim
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study discusses the Impact of Grain Types and Quality Affecting Grain Levels in a Sharia Economic Perspective in Talungeng Village, Barebbo District, Kab. Bone, with the aim of research is to know the impact of grain type and quality affecting the level of grain prices and know the Islamic economic review of the impact of grain type and quality. The results showed that the impact of grain type and quality was very dependent on the selection of rice seeds / seeds to be planted in the fields, because of the variety of species favored by farmers, some were short-term and resistant to paddy disease. The names of seeds are: 66, Impari, Cengelis, and Celiung. While the quality depends on the way of maintenance in terms of providing fertilizer, poisons and water supply. Whereas in sharia economics the type and quality of grain is discipline and honesty of farmers in managing rice fields so that they are able to produce rice that fits the needs of the community and has a blessing value in it.

Pengaruh Input-Input Variabel terhadap Hasil Produksi Maksimum dengan Pendekatan Jangka Panjang dalam Perspektif Islam (Studi Kasus Pada Usaha Home Industri Tenun Di Kecamatan Tanasitolo Kabupaten Wajo) Kartini Kartini
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study aims to determine the effect of variable inputs on maximum production results with a long-term approach in the Islamic perspective (Case Study in Weaving Home Industry Enterprises in Tanasitolo District, Wajo Regency). The subject matter of study is the influence of variable inputs on production output. Based on the objectives of the research above, the type of research used is field research using a quantitative approach supported by observation methods, and questionnaires in collecting the required data. The collected data is then processed using statistical analysis and then interpreting the data using the SPSS version 21 program for Windows. The analytical method used in this study is simple linear regression in knowing the magnitude of the change in a variable against other variables with the help of SPSS version 21 for Windows. Calculations carried out to measure the proportion or percentage of the total variation of the dependent variable that can be explained by the regression model. The results of the study show that, partially, the variable inputs have a significant effect on the production of the Weaving Home Industry Kec. Tanasitolo District of Wajo because t table t count (0.294 1.508) this indicates H1 is accepted and H0 is rejected. Regression analysis shows that simultaneously, the variable inputs have a significant effect on the yield of the Kec. Weaving Home Industry. Tanasitolo District of Wajo where significance is significance level (0,000 0,1), this indicates that H1 is accepted and H0 is rejected.

STRATEGI PENYELESAIAN PEMBIAYAAN BERMASALAH UNTUK MENCEGAH FINANCIAL DISTRESS PADA BANK SYARIAH MANDIRI (BSM) CAB. BONE Musdalifah Musdalifah; Abdul Rahim
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Abstract This study discusses the Problem Solving Financing Strategy to Prevent Financial Distress at Bank Syariah Mandiri (BSM) Bone Branch The purpose of this study is to describe the level of financing problems at Bank Syariah Mandiri Bone Branch, analyze the factors that cause the emergence of problematic financing at Bank Syariah Mandiri Branch Bone and what strategies are used in handling problematic financing in preventing Financial Distress at Bank Syariah Mandiri Bone Branch. The research technique used was qualitative through descriptive data analysis which was analyzed by normative juridical and socioeconomic approach. The results showed that the level of financing problems at the Syariah Branch of Bank Mandiri in general, given in large quantities and the deposition is quite long. For this reason, projected cash flow projections need to be prepared. After that, the amortization schedule is arranged, which is an installment (repayment) of financing. Then, to estimate the calculation and preparation of the balance sheet and profit and loss statements during the financing period. It is from this estimate that the company's ability to generate profits and the company's ability to meet its obligations are known. Furthermore, a factor that caused a large number of problematic financing, namely the existence of PNS credit customers using the Qard contract, was categorized as not financing but services. However, over time this product has experienced problems, beginning with the emergence of overlapping government policies and also due to the transfer of salaries from the Bank Syariah Mandiri branch of Bone to government banks such as Bank Sulsel (BPD). The strategy adopted in handling problem financing in preventing financial distress is the Phase out strategy. Strategies that are generally carried out, can be broadly grouped into two types of approaches, namely soft approach and hard approach. Soft approach. The steps taken in the form of restructuring, reconditioning, rescheduling and innovation are applied with conditions that are relatively similar to the stay strategy, but banks no longer wish to establish relationships for the long term.Abstrak Penelitian ini Membahas Tentang Strategi Penyelesaian Pembiayaan Bermasalah untuk Mencegah Financial Distress pada Bank Syariah Mandiri (BSM) Cabang Bone Tujuan penelitian ini untuk memaparkan tingkat masalah pembiayaan pada Bank Syariah Mandiri Cabang Bone, menganalisis faktor-faktor yang menyebabkan munculnya pembiayaan bermasalah pada Bank Syariah Mandiri Cabang Bone dan strategi apa yang di tempuh dalam penanganan pembiayaan bermasalah dalam mencegah Financial Distress pada Bank Syariah Mandiri Cabang Bone. Teknik penelitian yang digunakan adalah kualitatif melalui analisis data deskriptif yang dianalisis dengan pendekatan yuridis normatif dan pendekatan sosioekonomi.Hasil penelitian menunjukkan bahwa tingkat masalah pembiayaan pada Bank Syariah Mandiri Cabang Bone secara umum, diberikan dalam jumlah besar dan pengendapannya cukup lama. Disebabkan itu, perlu disusun proyeksi arus kas (projected cash flow). Setelah itu, barulah disusun jadwal amortisasi yang merupakan angsuran (pembayaran kembali) pembiayaan. Kemudian, untuk memperkirakan perlu diadakan perhitungan dan penyusunan proyeksi neraca dan rugi laba selama waktu pembiayaan. Dari perkiraan inilah diketahui kemampuan perusahaan untuk menghasilkan laba dan kemampuan perusahaan untuk memenuhi kewajibannya. Selanjutnya, faktor yang menyebabkan banyaknya pembiayaan bermasalah yaitu adanya nasabah kredit PNS yang menggunakan akad Qard dikategorikan bukan pembiayaan melainkan jasa. Namun demikian, seiring berjalannya waktu produk ini mengalami masalah, diawali dengan munculnya kebijakan pemerintah yang saling tumpang tindih dan disebabkan pula dengan perpindahan gaji dari Bank Syariah Mandiri Cabang Bone ke bank pemerintah seperti seperti Bank Sulsel (BPD). Strategi yang ditempuh dalam penanganan pembiayaan bermasalah dalam mencegah financial distress adalah dengan Phase out strategy. Strategi yang umumnya dijalankan, secara garis besar dapat dikelompokkan menjadi dua macam pendekatan merupakan soft approach dan hard approach. Soft approach. Langkah-langkah yang diambil berupa restructuring, reconditioning, rescheduling dan inovasi yang diterapkan dengan kondisi yang relative sama dengan stay strategy, namun bank tidak lagi berkeinginan menjalin hubungan untuk jangka panjang.

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

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.

Dampak Pelaksanaan Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri Terhadap Peningkatan Pendapatan Masyarakat Miskin Desa Tompo Bulu Kecamatan Rumbia Kabupaten Jeneponto Juhasdi Susono
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

The problem of this research is how the effect of revolving fund loans by the Mandiri National Community Empowerment Program (PNPM) on the income of the poor in Tompobulu Village, Rumbia Subdistrict, Jeneponto District. Rumbia District, Jeneponto Regency. This research is descriptive quantitative research with a sample design of this study amounting to 30 poor households. The research method used is simple regression analysis. The results obtained are revolving fund loans that have a positive and significant effect on increasing the incomes of the poor in Tompobulu Village, Rumbia District, Jeneponto Regency. It means that loans and loans given to the poor can increase the income of the poor in Tompobulu Village, Rumbia District, Jeneponto Regency

Pengaruh Modal Dan Lama Usaha Terhadap Pendapatan Pedagang Dalam Perspektif Bisnis Syariah (Studi Pada Pedagang Pasar Sentral Watampone) St Habibah; Sri Astuti
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study aims to determine whether capital and duration of business have a simultaneous influence on the income of traders in sharia business in the Makassar Central Market and how much influence the capital and business duration have on the income of traders in sharia business at Makassar Central Market. The Capital Research Results significantly affect the income of the central market trader Watampone (t = 3.259). This shows that the greater the capital of a business can affect the development of merchant business so that it can increase the income of traders. The T statistic is positive (t = 3.259), meaning that there is a significant capital relationship in increasing the income of Central Market Watampone traders, in this study that capital is the most important thing in doing business, including trading.

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

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).

Pengaruh Penerapan Nilai-Nilai Islam Pada Asuransi Mandiri Bank Syariah Mandiri Terhadap Tingkat Kesejahteraan Nasabah (Studi Pada Bank Syariah Mandiri Watampone) Zulqifli Zulqifli; St Habibah St Habibah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study discusses the Effect of Islamic Values in Bank Syariah Mandiri Mandiri Insurance on Customer Welfare Levels (Study at Bank Syariah Mandiri Watampone). This study aims to determine how the effect of Islamic Values Implementation on Bank Syariah Mandiri Mandiri Insurance on Customer Welfare Levels. The results of the analysis show that the application of Islamic values to Mandiri Insurance simultaneously has a significant effect (0.054 0.1) and the level of welfare of customers (0.393). Six other variables can encourage Mandiri Insurance to improve customer welfare. The six variables are Al-Hurriyah / Freedom (t = 1,713), Al-Musawah / Equation (t = 0,304), Al-'Adalah / Justice (t = 0,839), As-Sidqh / Honesty (t = 1,083), Al -Ridha / Willingness (t = 0.345), and Al-Kitabah / Written (t = 1.244) with the level of welfare of the customer. The result can be used as a reference to improve the welfare of Bank Mandiri Syariah customers in the Bone branch.

Analisis Penerapan Job Order Costing Method Terhadap Harga Pokok Produksi Untuk Meningkatkan Akurasi Harga Jual Produk Pada Maju Jaya Aluminium Kecamatan Cina Kabupaten Bone Martinah Martinah; Muctar Nuhung
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study aims to compare the cost of the 2M CA type of storefront production that has been applied in Forward Jaya Aluminum by calculating the production cost principle using the job order costing method. Data is collected through observation, interviews, and documentation. Furthermore, the data is analyzed using qualitative methods. While the calculation method used in this study is the method of job order costing or the cost of the order. The results of the study found that the calculation of the cost of production of type 2 M CA storefront was IDR 1,300,000 with a set profit rate of 19.6% with a selling price of IDR 1,550,000, while the calculation using the job order costing method was equal to Rp 1,329,217 with a selling price of Rp 1,589,744 with a profit rate of 19.6%. Based on the results of his analysis, the difference in the calculation of cost of goods manufactured is due to the fact that Maju Jaya Aluminum does not identify in detail the elements of the cost of production, so the cost of production calculated by Maju Jaya Aluminum is lower than using the job order costing method. We recommend that Maju Jaya Aluminum correct the calculation of cost of goods manufactured according to the job order costing method by calculating and identifying raw material costs, direct labor costs, and factory head costs so that the specified selling price can be accurate and increase.

PENINGKATAN KINERJA PEGAWAI UIN ALAUDDIN MAKASSAR MELALUI GAYA KEPEMIMPINAN Nuraeni Gani
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

AbstraksiTujuan dari riset ini adalah mengetahui peran gaya kepemimpinan demokratif, konsultatif, delegatif dan partisipatif dalam meningkatkan kinerja pegawai UIN Alauddin Makassar serta mengetahui gaya kepemimpinan dominan berpengaruh terhadap kinerja pegawai UIN Alauddin Makassar.Penelitian ini dilaksanakan pada Universitas Islam Negeri (UIN) Alauddin Makassar. Jenis data yang diperlukan dalam penelitian ini adalah data primer dan data sekunder. Populasi dalam penelitian ini adalah semua pegawai Universitas Islam Negeri (UIN) Alauddin Makassar yang berjumlah 590 orang sebagai populasi. Sedangkan yang menjadi sampel dalam penelitian ini 20% dari populasi, dengan demikian jumlah sampel yang terambil adalah 121 orang. Metode pengumpulan data menggunakan observasi serta wawancara dengan instrumen kuesioner; dan terakhir dokumentasi. Analisis data dilakukan dengan menggunakan analisa regresi linear berganda.Hasil analisis menunjukan bahwa(1) dari semua gaya kepemimpinan yang digunakan secara signifikan mempunyai pengaruh terhadap kinerja pegawai pada Universitas Islam Negeri (UIN) Alauddin Makassar dan (2) secara dominan gaya kepemimpinan demokratiklah yang berperandalam meningkatkan kinerja pegawai pada Universitas Islam Negeri (UIN) Alauddin Makassar.Kata kunci:gaya kepemimpinan demokratik, gaya kepemimpinankonsultatif, gaya kepemimpinandelegatif, gaya kepemimpinan partisipatif dan kinerja pegawai AbstractThe purpose of this research is to find out the role of democratic, consultative, delegative and participative leadership styles in improving the performance of UIN Alauddin Makassar employees and to find out the dominant leadership style influencing the performance of UIN Alauddin Makassar employees. This research was conducted at the State Islamic University (UIN) Alauddin Makassar. The type of data needed in this study are primary data and secondary data. The population in this study were all employees of the State Islamic University (UIN) Alauddin Makassar, amounting to 590 people as a population. While the samples in this study were 20% of the population, thus the number of samples taken was 121 people. The data collection method uses observation and interviews with questionnaire instruments; and finally documentation. Data analysis was performed using multiple linear regression analysis. The results of the analysis show that (1) of all the leadership styles used have a significant influence on employee performance at the State Islamic University (UIN) Alauddin Makassar and (2) the dominant democratic leadership style plays a role in improving employee performance at the State Islamic University (UIN ) Alauddin Makassar.Keywords: democratic leadership style, consultative leadership style, delegative leadership style, participative leadership style and employee performance

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Ma'adul Yaqien Makkarateng

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Gedung Program Pascasarjana IAIN Bone Jl. HOS. Cokroaminoto, Tanete Riattang Barat, Kabupaten Bone, Indonesia Telp. (0481) 21395

Location
Kab. bone,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ma'adul Yaqien Makkarateng

Contact Email jurnal.altsarwah@gmail.com

Phone +6281259984383

Journal Mail Official jurnal.altsarwah@gmail.com

Editorial Address Gedung Program Pascasarjana IAIN Bone Jl. HOS. Cokroaminoto, Tanete Riattang Barat, Kabupaten Bone, Indonesia Telp. (0481) 21395

Location Kab. bone, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

Contact Name
Ma'adul Yaqien Makkarateng

Contact Email
jurnal.altsarwah@gmail.com

Phone
+6281259984383

Journal Mail Official
jurnal.altsarwah@gmail.com

Editorial Address
Gedung Program Pascasarjana IAIN Bone Jl. HOS. Cokroaminoto, Tanete Riattang Barat, Kabupaten Bone, Indonesia Telp. (0481) 21395

Location
Kab. bone,

Sulawesi selatan

INDONESIA