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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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Analisis Nisbah Bagi Hasil Pembiayaan Mudharabah pada Bank Syariah Mandiri KCP Sengkang Ainul Hikmah; Nahariah Nahariah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.77 KB) | DOI: 10.30863/al-tsarwah.v2i2.294

Abstract

The purpose of this research is to understand the meaning of revenue sharing, the method of calculating revenue sharing and the profit sharing advantage on mudharabah financing in independent Islamic banks. The results of the study show that Revenue Sharing is a profit sharing system that is calculated from the total revenue of fund management without being reduced by the cost of managing funds. So if the bank and the customer use the mudharabah scheme in carrying out working capital financing, if the business is profitable, then it must be divided based on the profit sharing portion. The advantages of mudharabah financing sharing ratio in Bank Syariah Mandiri Sengkang KCP is to be able to increase investment in third party funds on Islamic banks because if the bank uses a profit sharing calculation system based on revenue sharing where profit sharing will be distributed from total revenues before deducting with costs, the likelihood that there will be a profit sharing rate that will be received by the owner of the fund will be greater than the prevailing market interest rate.
Analisis Pengendalian Persediaan Bahan Baku Tebu Dalam Pembuatan Gula Pasir di Pabrik Gula Bone Arasoe A. Reski Sanjaya. S; St Habibah St Habibah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.524 KB) | DOI: 10.30863/al-tsarwah.v2i2.273

Abstract

This research was conducted to determine inventory control carried out by the Arasoe Sugar Factory. because of seeing the vast area of planting raw materials managed by the Arasoe sugar factory, the researchers are interested to find out about how the company manages the inventory to remain safe. we can see good control from inventory control carried out, production targets that have been scheduled every year, good inventory of raw materials, and inspection of raw materials to match the quality of production targeted each year. Then create a condition of inventory control to always be safe. Based on the narrative of several employees of the Bone Arasoe Sugar Factory, namely by estimating, the interpretation of all raw materials is ready to cut before production. Inventory control is carried out at all times by the parties responsible for their respective fields.
Pengaruh Economic Value Added, Profitabilitas, Leverage, dan Earning Per Share terhadap Return Saham Pada Perusahaan Oil dan Gas Periode 2011 -2016 Rd. Qoyyimatul Fitriah W
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 1 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.474 KB) | DOI: 10.30863/al-tsarwah.v1i1.242

Abstract

This study aims to determine the economic value influence, profitability, leverage, and earnings per share on returns to oil amp; gas period 2011-2016 which is explained systematically about the facts and the nature of an object in the study then merges the variables associated with it with the presentation of secondary data from the financial statements of Oil and Gas companies in Indonesia, the population used in this study the Oil and Gas companies listed on the stock exchange in the period of 2011 to 2016. The samples used in this study were 8 Oil and Gas companies in Indonesia, using the purpose purpose sampling method to obtain representative samples that fit the criteria already confirmed. In this study, the data analysis method used is panel data (pooled data) which is a combination of data between times (time series) and data between individuals or spaces (cross section) in Oil and Gas companies in Indonesia. The results of the study show that Simultaneously or together the independent variables included in this study, namely EVA, ROI, ROA, ROE, DER and EPS affect the return of shares of oil and gas companies in Indonesia. This can be seen from the probability of the F-statistic of 0.00 being below the value of 0.05. Adjusted R square value in this model is 0.366 percent which means that the variation of stock returns which can be explained by the independent variables included in this model is 36.60 percent.
Analisis Pengaruh Perubahan Penghasilan Tidak Kena Pajak Terhadap Realisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Watampone Syahrul HM; Abdul Rahim
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.674 KB) | DOI: 10.30863/al-tsarwah.v1i2.343

Abstract

This research discusses the taxation problem in Kab. Bone, namely the problem of Non-Taxable Income (PTKP). The non-taxable income is the income limit is determined by the Ministry of Finance that has been approved by the People's Representative Council. PTKP is responsible for the number of people who are not taxable as a result of reduced income tax services, so this research will be carried out using Quantitative methods using an elasticity analysis tool to measure the sensitivity of its effect. The results of the study show that the Non-Taxable Income (PTKP), which is related to tax receipts from the Office of tax revenue, considering the data obtained from the pratama Watampone has shown that the proceeds at the time of tax (PPh 21), will ask in terms of community welfare, this is good news that the increase in PTKP gives the participation of small people not titled to tax. And it turns out the results of the analysis say that the PTKP is not too significant.
Akuntabilitas Pengelolaan Anggaran Tahun 2014-2015 Pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Bone Agustiani Agustiani; Nahariah Nahariah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 2, No 1 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.91 KB) | DOI: 10.30863/al-tsarwah.v2i1.280

Abstract

This study aims to find out (1) What is the description of the implementation of performancebased Budget management accountability at the Regional Financial and Asset Management Agency of the Regency. Bone. (2) Constraints in implementing performance-based Budget Management accountability at the Regional Financial and Asset Management Agency, Kab. Bone. (3) What is the solution to the obstacles to the implementation of performance-based Budget Management accountability at the Regional Financial and Asset Management Agency of the Regency. Bone. The results of this study indicate that in the budget management accountability activities at the Regional Financial and Asset Management Agency in Kabupaten Bone, it has implemented 4 (four) accountability principles, namely budget planning, budgeting, budget execution, and budget accountability. However, there are still obstacles from the application of budget management accountability principles, namely weaknesses in Human Resources and Coordination in budgeting. As for the solutions to these constraints, as long as they are adapted to existing activities, follow the schedule and need more maximal socialization to the parties. party responsible for caramusyawaramufakat Regional Government Budget Team.
PENGARUH MARKETPLACE TERHADAP PERILAKU KONSUMTIF GENERASI MUDA (STUDI PADA MAHASISWA EKONOMI SYARIAH FEBI IAIN BONE) Jumarni Jumarni
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i2.2059

Abstract

Penelitian ini membahas mengenai pengaruh market place terhadap perilaku konsumtif Mahasiswa FEBI IAIN Bone. Tujuan dari penelitian ini adalahuntuk mengetahui pengaruh market place terhadap perilaku konsumtif mahasiswa FEBI IAIN Bone serta untuk mengetahui seberapa besar pengaruh market place terhadap perilaku konsumtif. Adapunjenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif Pendekatan deskriptif dengan tujuan untuk mendeskripsikan objek penelitian ataupun hasil penelitian.Dalam mengumpulkan data penelitian instrument yang digunakan adalah kuesioner. Berdasarkan hasil penelitian dan pembahasan yang menunjukkan bahwa 1) Adanya pengaruh yang positif antara market place terhadap perilaku konsumtif mahasiswa ekonomi syariah. Hal ini ditunjukkan oleh harga t_hitung lebih besar dari nilai t_tabel (41.0721,680) yang artinya Ho ditolak dan Ha diterima; 2) Besarnya pengaruh yakni variabel market place mampu menjelaskan variabel marketplace mampu menjelaskan variabel perilaku komsumtif sebesar 97,6%, sedangkan 2,4% yang lainnya dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.
IMPLEMENTASI ETIKA TRANSAKSI JUAL BELI DALAM ISLAM PADA PASAR TRADISIONAL DI WATAMPONE M. Rafid Marwal; Sri Julyanti Halid
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i2.2359

Abstract

This research is entitled the implementation of the ethics of buying and selling transactions in Islam at traditional markets in Watampone, with indicators of Islamic ethics, namely not reducing the scale or measurement, not containing elements of fraud, no coercion,khiyar, do not take perjury and prohibition on hoarding. This study aims to answer the problem of how the knowledge of sellers and buyers about the ethics of buying and selling transactions in traditional markets in Watampone and how to apply the ethics of buying and selling transactions in Islam in traditional markets in Watampone. This research is a qualitative field study using a sociological normative economic and theological approach.  The results showed; First, both sellers and buyers are mostly aware of the ethics of buying and selling transactions in traditional markets, especially in the Watampone area. Second, Islamic ethics in buying and selling transactions at traditional markets in the Watampone area have not been fully implemented, because there is still fraud or fraud in transactions. Research implication: Local government and related parties are expected to play an active role in providing counseling and supervision to sellers in traditional markets about the importance of ethics in transactions, so that the seller's knowledge of Islamic ethics in buying and selling transactions can be improved. In addition, as Muslims, after knowing about ethics in transactions, it is better if sellers and buyers can apply ethics in buying and selling transactions in accordance with Islamic law, especially in traditional markets, so that transactions are carried out not only for profit, but still get blessings. Keyword: Local Market; Ethic, Transaction; Fiqh Muamalah
THE ROLE OF THE MARKET IN IMPROVING THE COMMUNITY ECONOMY ACCORDING TO THE ISLAMIC ECONOMIC PERSPECTIVE (CASE STUDY OF THE SENGGOL KURIPAN MARKET IN INDONESIA) Arinda Deviana
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i2.2014

Abstract

A market is a place that has rules set up for the exchange of property rights and the exchange of goods between producers and consumer. Islam emphasizes that the market must stand on the principle of perfect competition. However, that does not mean that freedom is absolute. but freedom is wrapped in the frame of shari'ah. The market mechanism in Islam is the existence of market freedom in determining prices. Prices depend on the market. However, Islam does not adhere to the principle of a free market price. Islamic economics views that the market, state, and individual are in balance (iqtishad). The market is guaranteed freedom in Islam. The free market determines the methods of production and prices, there should be no disturbance that results in the destruction of the market balance.                                                                                                   Keywords : Mechanism, Market, Islam
PENGARUH ETIKA BISNIS DAN STRATEGI MANAJEMEN BISNIS RITEL MODERN TERHADAP KINERJA RITEL TRADISONAL DI WATAMPONE Kasmia Kasmia; Andi Sarjan; Aksi Hamzah
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i2.2362

Abstract

Abstrak This study discusses the influence of business ethics and modern retail business strategies on the performance of traditional retail in Watampone. This study aims to determine (1) the influence of modern retail business ethics on the performance of traditional retailers in Watampone, (2) the influence of modern retail management strategies on the performance of traditional retailers in Watampone, (3) how the simultaneous influence of business ethics and modern retail business management strategies on traditional retail at watampone.Based on the research objectives above, the type of research used is quantitative research with an Islamic economic approach and a sociological approach that is supported by observation methods, questionnaires and documents in collecting the required data. The collected data was then processed using multiple regression analysis. This is to determine the effect of business ethics and modern retail business management strategies on traditional retail in Watampone.The results of multiple regression analysis on the t test, a significant value of 0.000 0.05 and t count t table, namely 4.189 2.011, indicating that the business ethics variable (X1) has a significant effect on the performance variable (Y). Then H1 is accepted that there is an influence on the business ethics variable (XI) on the performance variable (Y). The results of multiple regression analysis on the t test, a significant value of 0.000 0.05 and t count t table (4.534 2.011) shows that the management strategy variable (X2) has a significant effect on the performance variable (Y). Then H1 is accepted that there is an influence on the management strategy variable (X2) on the performance variable (Y). The results of multiple regression analysis on the F test show an R value of 0.608 and an R Square value of 0.369, meaning that the simultaneous influence of business ethics (X1) and management strategy (X2) variables on performance variables (Y) is 36.9 percent. influence on the variables studied while the rest is influenced by other variables. So that the variables of business ethics (X1) and management strategy (X2) simultaneously influence the performance variable (Y).
DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Rizky Kurniawan; Natali Yustisia
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i2.2056

Abstract

The purpose of this study is to analyze the effect of cash flow volatility, sales volatility, debt level and firm size on earnings persistence. The population of this study are manufacturing companies listed at Indonesia Stock Exchange for the 2017-2020 period. The sampling method used in this research is purposive sampling technique. The number of sample were 34 companies. The analysis technique used in this research is panel data regression with EViews 9 software. The results of the study using the random effects model show that cash flow volatility and sales volatility have no significant effect on earnings persistence. The level of debt has a significant negative effect on earnings persistence, while firm size has a significant positive effect on earnings persistence.

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