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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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ANALISIS KEBIJAKAN TATA KELOLA KEUANGAN DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI IAIN SULTAN AMAI GORONTALO Yusuf, Sri Dewi; Darwis, Rizal; Zulaeha, Zulaeha
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.4712

Abstract

Budget is important in an institution or organization. This article aims to examine financial management policies in realizing Good University Governance at the Islamic State Institute (IAIN) of Sultan Amai Gorontalo. This research is field research using a financial economics approach and public management. Data collection comes from primary data sources in the form of interviews with IAIN Sultan Amai Gorontalo academics, and primary data sources in the form of literature studies related to financial management. Furthermore, the data were processed and analyzed with descriptive qualitative. The results of the study show that financial management at IAIN Sultan Amai Gorontalo is guided by the principles of Good University Governance, namely: participation, having a legal basis/rule, transparency, service, mutual agreement orientation, equality, efficiency and effectiveness, accountability, and strategic vision
MONEY IN ISLAM: ECONOMIC AND SOCIAL Ihsan, Akmal; Shadriyah, Shadriyah; Andiansyah, Farma
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5169

Abstract

Money has a crucial role in human economic and social life. Based on Islam, money is not only a medium of exchange or a unit of account but also has high ethical and moral values. Money is considered as a deposit from Allah SWT and humans have the responsibility to use money wisely and responsibly. The purpose of this research is to reveal the Islamic view of money in an economic and social approach. The methodology used is qualitative with a type of literature approach. The results of this study reveal that Islam emphasizes that the use of money as a means of transaction in the financial system must be based on sharia principles which consist of three levels, namely dharruriyat, hajiyat, and tahsiniat. Of these three levels, it can include the principles of justice, equality, and balance in economic activity. In addition, money also has an important role in human social life. In Islam, money can be used to help others through zakat, infaq, and alms. This shows that money is not only used for personal gain but also for social and humanitarian interests. In order to optimize the role of money in economic and social life, Islam emphasizes the importance of ethics and morals in the use of money. Humans are responsible for using money wisely, and responsibly, and paying attention to social and human interests. In this way, money can become a tool that brings blessings to people and society. 
PROPHET MUHAMMAD SAW TRADING STREET: THE SECRET TO SUCCESS IN TRADING Yahya, Wahyudin; Wahyuni, Sri
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5318

Abstract

Islam encourages humans to produce and engage in all forms of economic activity, even Islamblesses this worldly act and gives it added value as worship to Allah and jihad in His way. All thepeople around the world who lived in that era knew that the Prophet Muhammad was an honestand just trader. Prophet Muhammad always showed responsibility and honesty to everyone. Hisreputationasatrue,honesttraderwaswellknownfromanearlyage.Therearetwoaspectsofthe trade route carried out by the Prophet Muhammad and become learning material for allpeople. The Hablumminallah aspect is a form of horizontal relationship between humans andAllah SWT as a form of surrender and solely because Allah SWT is related to worship, piety, trust,remembrance, gratitude in trading. The second aspect is the Hablumminannas aspect as a form ofhorizontal relationship between fellow humans related to establishing good relationships betweenemployees, customers and the community. The purpose of this paper is to find out the concept oftradingcarriedoutbytheProphetMuhammadSAWandtheimportanceofapplyingtheconceptof trading as practiced by the Prophet Muhammad SAW. This paper uses a literature study,besidesthatitalsousesaninterpretationmethodtoexamineversesrelatedtotrading.Afterthis has been done by referring to the Qur'an and as-Sunnah, the literature study and interpretationmethods carried out show that it is so important and so profitable to carry out a trading businesslikethatoftheProphetMuhammad.Apartfromgainingworldlybenefits,thenwewillalsoreceivebenefitsinthe hereafter.
ANALISI TINGKAT PROBABILITAS INVESTOR DALAM MEMBELI SAHAM SYARIAH DI PASAR MODAL DENGAN PENDEKATAN LOGISTIK Yuspin, A. Didi
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5551

Abstract

This study discusses the probability of investors buying Islamic shares in the capital market with the aim of knowing what factors influence investors in buying Islamic shares, to determine the characteristics of natural investors buying Islamic shares and to determine the probability level of investors in buying Islamic shares. The variables used are stock prices, transaction costs, return rates, risk levels and sharia compliance levels as independent variables and sharia stock purchases as the dependent variable. The research approach used is the Islamic finance approach using the logistic regression method. The data used in this research is secondary data.The results showed that the stock price had a significant effect on the purchase of sharia shares with a value of sig 0.016 0.05 and transaction costs had a significant effect on the purchase of sharia shares with a sig value of 0.017 0.05. Based on the characteristics of the stock price, namely the greater the stock price, the smaller the purchase of shares, while the characteristics of the transaction costs, namely the lower the transaction costs, the greater the purchase of shares. The probability level of investors in buying Islamic shares is 24%.
POTENTIAL OF HALAL TOURISM INDUSTRY IN INCREASING REGIONAL INCOME THROUGH REGIONAL TAX AND RETRIBUTION IN TOJO UNA-UNA REGENCY Rustan, Fajar Eko Purnomo; Sahib, Muhammad Khaedar
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5491

Abstract

This study aims to identify the potential of the halal tourism industry in the Tojo una una regency, Central Sulawesi Province, Indonesia. The method used is descriptive qualitative method with data collection techniques through surveys, documentation and observations. This study uses spatial analysis and snowball sampling to analyze and collect data on the distribution of accommodation, attractions and tourist attractions at the research location. The results showed that Tojo una-una district had a population of 165,574 people, with a density of 29 people/km² and about 91.22% (151,327 people) embraced Islam based on data from the Ministry of Religion in 2020. For the land area, it is estimated at around 5,721.51 Km2 or 8.41 percent of the land area of Central Sulawesi Province. The sea area reaches approximately 3,566.21 Km2. With a beach length of approximately 951.115 Km. Tojo Una-Una commonly abbreviated as Touna, which is a land area and a group of islands. This has become a huge potential in shaping the halal island tourism industry in the district. Tojo Una-una with good and professional handling and management, and of course it will become a source of local revenue through local taxes and retribution
PENGARUH BUDAYA ORGANISASI KLIEN DAN KOMPETENSI AUDITOR TERHADAP AUDIT JUDGEMENT Jusmatang, A.
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5538

Abstract

The study aims to examine and analyze the influence of organizational culture clients such as management support, the direction of the company, reward systems, communication patterns, and auditor competence such as knowledge and experience affect in making audit judgements on auditors who works in a public accountant firm of Makassar partially or simultaneously. Data used is a primary data in form of a questionnaire. The analysis method used to multiple linear regression with the help analysis in form of a statistical product and service solution 16, where this analysis based on data of 40 respondents who have completed the entire statement in questionnaire. The results of this study indicate that the organization culture client and auditor competence positively affect on audit judgement simultaneously and partially.
ANALISIS KINERJA KEUANGAN PENGELOLAAN DANA DESA BERDASARKAN RASIO KEMANDIRIAN DAN RASIO EFEKTIVITAS PADA DESA KANREAPIA KECAMATAN TOMBOLOPAO KABUPATEN GOWA Soraya, Zalkha; Nasrullah, Nasrullah; Ayu, Nabila Azizah
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5395

Abstract

Penelitian ini dilakukan untuk mengetahui kinerja keuangan pengelolaan alokasi dana desa berdasarkan rasio kemandirian dan rasio efektivitas pada kantor  Desa Kanreapia Kecamatan Tombolopao Kabupaten Gowa . Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Data yang diolah adalah laporan APBDesa pada Anggaran Pendapatan dan Belanja Desa dari tahun 2020 sampai tahun 2022. Teknik yang digunakan dalam pengumpulan data yaitu teknik dokumen dan studi kepustakaan. Sedangkan Teknik analisis datanya yang digunakan di dalam penelitian ini menggunakan Rasio Kemandirian dan Rasio Efektivitas.Hasil dari penelitian ini menunjukkan bahwa secara umum kinerja keuangan di Kantor Desa Kanreapia Kecamatan Tombolopao Kabupaten Gowa dalam hal kemandirian keuangan untuk pembangunan desa masih sangat rendah sehingga masih sangat bergantung dengan bantuan dana dari pemerintah pusat dan daerah, sedangkan untuk pengelolaan keuangan sangat efektif dimana Desa Kanreapia Kecamatan Tombolopao Kabupaten Gowa telah mampu merealisasikan pendapatan desa melebihi yang dianggarkan dalam pembangunan desa.
PENGARUH INDEKS PEMBANGUNAN MANUSIA DAN PENGANGGURAN TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI PROVINSI SULAWESI SELATAN safitri, Ulfa Wardani
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5540

Abstract

The purpose of this research was to determine the effect of human development index (HDI)and unemployment on gross regional gross domestic product (GRDP) in South Sulawesi Province for the period of 2010 - 2019. This research used quantitative research. The source of data used in this research was secondary data, that is time series and obtained from the official website of the Central Statistics Agency of South Sulawesi Province The data collection technique used is the documentation technique. The data analysis technique uses multiple linear regression analysis model which is supported by classical assumption test and hypothesis test.The result showed that the human development index has a positive and significant effect on the gross regional domestic product (GRDP) in South Sulawesi Province for the 2010-2019 period. Human development made a relatively large contribution to increasing productivity. When the human development index rises, the gross regional domestic product (GRDP) in South Sulawesi Province will increase. Meanwhile, unemployment has a negative effect on the gross regional domestic product (GRDP) in South Sulawesi Province for the 2010-2019 period. When unemployment rises, the gross regional domestic product (GRDP) in South Sulawesi Province will decrease
POTENSI EKONOMI KABUPATEN KAPUAS HULU DENGAN MENGGUNAKAN METODE LOCATION QUOTIENT DAN TIPOLOGI KLASSEN Dwiastuti, Ninuk; Suharlina, Helly; Luthfi, Faishol; Taufik, M Iman
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5227

Abstract

Tujuan utama dari peneitian ini adalah untuk menganalisis sektor unggulan serta menganalisis gambaran tipologi Klassen Kabupaten Kapuas Hulu. Penelitian ini menggunakan data sekunder selama empat tahun dengan metode Location Quotient (LQ) dan Tipologi Klassen. Hasil penelitian menunjukan bahwa sektor unggulan kabupaten Kapuas Hulu yaitu sektor pertanian, kehutanan dan perikanan, sektor pertambangan dan penggalian, sektor konstruksi, sektor jasa perusahaan, sektor administrasi pemerintah, pertahanan dan jaminan sosial wajib serta sektor jasa kesehatan dan kegiatan sosial. Adapun yang termasuk pada kuadran satu (maju dan tumbuh pesat) yaitu sektor konstruksi, sektor jasa perusahaan dan sektor administrasi pemerintahan, pertahanan dan jaminan sosial wajib. Kuadran kedua (maju tapi tertekan) yaitu sektor pertambangan dan penggalian, sektor jasa kesehatan dan kegiatan sosial. Kuadran ketiga (potensial atau masih dapat berkembang dengan pesat) yaitu sektor industri pengolahan, sektor pengadaan air, pengolahan sampah, limbah dan daur ulang, sektor transportasi dan pergudangan, serta sektor infoemasi dan komunikasi. Kuadran keempat (relatif tertinggal) yaitu sektor petanian, kehutanan dan perikanan, sektor pengadaan listrik dan gas, sektor perdagangan besar dan eceran: reparasi mobil dan sepeda motor, sektor penyediaan akomodasi dan makan minum, sektor jasa keuangan dan asuransi, sektor real estate, sektor jasa pendidikan dan sektor jasa lainnya.
MEASUREMENT OF SHARIA BUSINESS PERFORMANCE WITH AL-FALAH APPROACH K, M Yusuf; Rahmah, Syahidah; Muchran, Muchriana
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.5337

Abstract

This study aims to conduct performance measurement analysis with Al-Falah approach. Al-Falah's approach is evaluated in accordance with Islamic law where the purpose of human life is to achieve worldly benefits and the well-being of the hereafter. The methodology used in this research is qualitative descriptive through reference studies conducted with scientific level through data collection, data reduction, data presentation, data validation and drawing conclusions. The results of the study formulate the concept of business performance through al-falah approach that balances aspects of worldly welfare and the well-being of the hereafter through eight balance indicators namely property development, worship, capacity development, spiritual development, salary eligibility, implementation of zakat, sustainability of business organization and ukhuwah in the organization.

Page 8 of 11 | Total Record : 105

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