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Contact Name
Bahrul Ulum
Contact Email
iqtisaduna@uin-alauddin.ac.id
Phone
-
Journal Mail Official
iqtisaduna@uin-alauddin.ac.id
Editorial Address
Faculty of Islamic Economics and Business Universitas Islam Negeri Alauddin Makassar
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Jurnal Iqtisaduna
Core Subject : Religion, Economy,
This study aims to determine the efforts of Islamic Financial Institutions in empowering SMEs, strategies and important roles carried out by LKS in order to empower SMEs through the provision of capital to be managed in business. The method used in this research is descriptive analysis method, a method that only describes various forms of paradigms about empowerment strategies for SMEs, the most important data sources in this study are related to the search for library data, relevant books, and scientific papers. others relevant to the object of study. The results of this study indicate that there has been much power and effort carried out by the Islamic Finance Agency in order to empower SMEs, this can be proven by the existence of several programs, products, and financing aimed directly at SMEs. The strategy used is; provide complete information as well as promotion to SMEs, provide financing for their business development, provide financing in accordance with the type of business that SMEs are involved in with the concept of sharia principles. The implication of this research is to continue to provide services professionally and provide the best so that they are truly able to provide community welfare, more selective in providing financing so as to minimize the losses that will occur, increase technological resources so that SMEs can easily access information.
Articles 23 Documents
Search results for , issue "Prosiding International Conference on Islamic Economics and Business 2019" : 23 Documents clear
THE INFLUENCE OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDES TOWARDS SOCIETY INVESTMENT DECISION IN MAKASSAR Ismawati Abbas; Firda Widasari
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11834

Abstract

Every individual needs treasure to fulffill  every of his/her life needs so individual will always trying to get the property, one of the way by doing the investment decision. This Research purposed to test the Influence of Financial Knowledge and Financial Attitude towards society investment decision at Makassar City with risk tolerance as control variable. Sampling technique using probability sampling method with amount of sample minimum of 60. From the tests performed based on the result of partial test (test t) for financial knowledge and financial attitude show significant positive impact towards investment decision. It means that the higher the knowledge and the better financial attitude of a person, the better investment decision will be made. Contol variable analysis with using partial correlation test shows that risk tolerance  could controlled the relation of financial knowledge and financial attitude towards investment decision.
ANALYSIS OF THE APPLICATION OF STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS 102 OF MURABAHAH FINANCING TRANSACTIONS AT SHARIA PEOPLE’S FINANCING BANKS OF HARTA INSAN KARIMAH OF MAKASSAR Nurbayani Nurbayani; Abdul Rahman; Sri Wahyuni
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.12809

Abstract

This study aims to analyze and obtain empirical evidence of the suitability of PSAK 102 with the accounting treatment of murabahah contracts at Sharia People’s Financing Banks (SPFB) of Harta Insan Karimah (HIK) of Makassar. Comparative descriptive study is a type of research that the author analyzes the comparison of Murabahah contract accounting treatment at SPFB of HIK with accounting treatment based on PSAK 102. The results of the research show that most murabahah contract accounting is following PSAK 102, but not completely. The appropriate treatment is the presentation and disclosure, while in the recognition and measurement there are still some accounting treatments that have not been applied. This can be proved by the absence of murabaha asset accounting treatment, and advance accounting treatment, but the SPFB of HIK imposes and receives fees such as notary fees, insurance fees, stamp duty, and recognizes them as deposit fees and administrative costs.
BOARD DIVERSITY, CAPITAL STRUCTURE, AND FIRM VALUE IN SERVICE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Namla Elfa Syariati; Nurazizah Kadir
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.13062

Abstract

As company ownerships were more diversified, so were the appointed boards. Thus, this study aimed to investigate whether these diversified boards could provide substantial push to the companies’ capital structure or even firm values. Using the data from 75 service companies, listed in Indonesia Exchange (IDX), we conducted two regression analysis and sobel test to examine the relationship of those variables. This study found that. The results showed that gender diversity on boards of directors negatively affect the capital structure, while the age and educational background in business economics and positive impact on the capital structure. Furthermore, gender diversity, and capital structure positively affects the value of the company. While age negatively affect the value of the company. Then the educational background does not affect the value of the company. In addition, this study also showed that the capital structure is not able to mediate the relationship between the diversity of gender, age and educational background of the value of the company.

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