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Jurnal Iqtisaduna
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 23549629     EISSN : 25491334     DOI : https://doi.org/10.24252/iqtisaduna.v1i1.11825
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol.10 No.1 (2024)" : 14 Documents clear
Zakat Distribution in Minimizing Poverty Levels For Economic Development Apriyani, Nur
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.39931

Abstract

Poverty is one of the significant societal challenges in many countries. The government and social organizations have tried to reduce poverty through various programs and policies. One instrument recognized as having the potential to reduce poverty is zakat, a social obligation for Muslims to give a portion of their wealth to those who deserve it. The purpose of this study is to analyze the role of zakat in minimizing poverty. Zakat has great potential to help reduce poverty in Indonesia. Evaluate the effectiveness of zakat distribution by assessing the extent to which zakat has been effectively distributed to those entitled to receive it. Many zakat programs implemented have directly assisted individuals and families in need. As well as measuring the impact of zakat on the economic empowerment of zakat recipients. This can involve analyzing economic growth, creating jobs, and improving the economic welfare of zakat recipients. Zakat has also been used to develop program skills and training, positively impacting Zakat recipients' social and economic mobility. However, this study also identifies several challenges that must be overcome in implementing zakat to minimize poverty. Some of these include the need for more awareness about zakat and its distribution mechanisms, uneven distribution, and governance problems within zakat institutions.
Determinan Simpanan Dana Pihak Ketiga Bank Syariah: Adakah Dampak Turbulansi Ekonomi? Hasanah, Uswatun; Lutfi, Lutfi
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.44039

Abstract

The economic turbulence caused by the Covid-19 outbreak does not seem to have a negative impact on bank third party deposits. This research aims to examine the impact of economic turbulence, sharia financing, bank size, capital, and profitability on third party funds. This research uses quarterly data from ten Islamic banks in Indonesia from 2017 - 2022. The data is analyzed using panel data analysis techniques, with the best model of random effects. The results prove that economic turbulence negatively impacts the deposits of the sharia banks. Bank capital decreases sharia bank deposits, while sharia financing increases the deposits. The research did not find any significant influence of bank size and profitability on the third party funds. The effect of economic turbulence on deposits also applies when gross domestic product (GDP) growth is used as a substitute for the crisis dummy variable. GDP growth has a significant positive impact on third party deposits. These findings imply that the Government and Bank Indonesia need to maintain the stability of national economic growth. Sharia bank management needs to maintain the availability of third party funds in line with financing needs. This research also supports the business cycle theory regarding the negative impact of economic turbulence on bank business activities.
Pengelolaan dan Pemberdayaan Wakaf Produktif: Studi Program Wakaf Ternak Lembaga Wakaf Al-Azhar di Bandung Zuraedah Rahmah, Siti; Munawar, Wildan; Aziz, Imam Abdul
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46564

Abstract

This study aims to analyse the management and empowerment of productive waqf in the livestock waqf program at Al-Azhar Waqf Institute. The method used in this study is a qualitative descriptive approach with data sourced from primary and secondary data through observation, interviews, books, scientific journals, articles, the internet, and other data or library sources. The analysis technique used is the analysis of Miles and Huberman. The results showed that Al-Azhar's livestock endowments have four management functions: planning, organising, leadership, and supervisory. Meanwhile, the empowerment of Al-Azhar livestock waqf is carried out through several stages, namely the application of awareness to the community, the formation of organisations, the formation of regeneration, the provision of technical support, and system management. The results of this research can be considered for Al-Azhar waqf institutions to continue managing and developing productive endowments, especially in the livestock sector.
Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
Kontekstualisasi Objek Zakat Era Kontemporer di Indonesia: Aset Keuangan Publik Dalam Pembangunan Bangsa Maulana, Nora; Satibi, Ibi
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46766

Abstract

The sharpness of ijtihad studied by Islamic scholars has succeeded in opening up space for the interpretation of zakat objects which were initially understood traditionally in a narrow scope but now there are various contextualizations of obligatory zakat objects into several new sub-categories through a broader review and are able to represent the current state of society. This article attempts to explore the essence and contextualization of zakat objects in the contemporary era as public financial assets in nation building. The research adopted a descriptive qualitative method through a Systematic Literature Review (SLR) approach. Information and data collection is carried out using documentation techniques, while data analysis is carried out through three reviews, namely data reduction, data presentation and drawing conclusions. Indonesia has a lot of contextualization of contemporary zakat objects, starting from professional or income zakat objects, corporate zakat, stock and bond zakat, investments and deposits, mutual fund zakat, including content creator zakat which has emerged along with technological developments and changes in lifestyle trends. This potential is also supported by Indonesia's population, which is predominantly Muslim, reaching 237.55 million people or 86.7% in 2023. With so many obligatory zakat objects and a high Muslim population, these two potentials, if managed and utilized properly, can provide positive impact in reducing economic disparities, realizing prosperity, and accelerate national development.
Analisis Peningkatan Efisiensi Pengelolaan Dana Zakat Melalui Optimalisasi SIMBA di BAZNAS Provinsi Jawa Timur Risqi, Moh.; Nasrulloh, Nasrulloh
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46797

Abstract

This research aims to determine how to increase the efficiency of zakat fund management by optimising SIMBA at BAZNAS East Java Province. This research uses a qualitative descriptive approach method. Where this research can provide an overview of the phenomenon being studied. The research results show that four functions can increase the efficiency of managing zakat funds through optimising SIMBA, including: (1) Planning: Careful planning is required in using the SIMBA application, of course, at BAZNAS East Java Province. (2) Organizing: Regarding arrangements related to determining human resources. Two employees actively and cohesively manage SiMBA operators at BAZNAS East Java Province. (3) Direction: In the briefing process, of course, BAZNAS East Java Province needs the help of a delegation of people with IT expertise from Central BAZNAS to provide a kind of socialisation or technical guidance regarding correct SIMBA governance. (4) Supervision: SIMBA supervision at BAZNAS East Java Province could be further improved, including regular or routine monitoring and evaluation carried out by BAZNAS leadership to compare previous performance and improve future performance.
Analisis Perbandingan Return dan Resiko (Risk) Saham Syariah dan Non Syariah di LQ45 Bursa Efek Indonesia Periode 2020-2022 Rahmah; Dahruji, Dahruji
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46826

Abstract

This research aims to determine the difference between the return and risk (risk) of sharia and non-sharia stocks in the LQ45 Indonesia Stock Exchange for the 2020-2022 period. The population in this study is 45 stocks incorporated in LQ45. The stocks listed in LQ45 are already included in the leading most active stocks with a large daily trading volume, so the movement of the LQ45 index greatly affects the movement of the Composite Stock Price Index (IHSG). This research uses a descriptive type of research with a quantitative approach that takes sources from secondary data and data collection techniques with documentation methods. The sample was taken from as many as 23 shares consisting of 16 sharia stocks and seven conventional stocks, using purposive sampling techniques. The data analysis technique used is inferential statistics, which uses different tests to conclude. Based on the normality test that was carried out, the results were obtained that Sharia stock return data is not normally distributed while conventional stock return data is normally distributed, and Sharia stock risk data and conventional stock risk data are both normally distributed. Based on the Mann-Whitney U test, a significant value of > 0.05 was obtained, which is 0.385 for the return rate. In the Independent Sample T-Test test, a significant value was obtained for the risk level of > 0.05, which is 0.523, so it can be concluded that there is no difference in return and risk in Sharia stocks and conventional stocks.
Pengungkapan Islamic Social Reporting sebagai Kepatuhan Pelaporan Prinsip Syariah Perusahaan di Sektor JII70 Tahun 2018-2022 Kesnawati Melly Astuti; Putra, Trischa Relanda
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.47044

Abstract

This research was conducted to find the disclosure of Islamic Social Reporting (ISR) as reporting compliance with sharia principles. Descriptive method is used in this research with quantitative approach, then content analysis testing is done by applying six indicators consisting of; products and services, environment, employees, community, and corporate governance of funding and investment. The 37 companies involved in this study were selected using purposive sampling method with the benchmark of companies listed on the Jakarta Islamic Index 70 (JII70) from 2018 to 2022 consecutively. Secondary data was used in the study by downloading the company's financial statements on the Indonesia Stock Exchange website and or related companies. This study shows that the ISR criteria are not suitable for all companies, especially on the criteria for the halal status of products. Because these criteria can only be done by companies that run their business in the food and beverage sector or companies that produce consumer goods. Meanwhile, companies that run their business in the property sector and others cannot disclose the halal status of products. With this research, researchers hope that companies listed on the Jakarta Islamic Index 70 will pay more attention to ISR disclosure in order to increase consumer confidence in the company's compliance with sharia principles.
Analisis Konsep Ujrah Pada Sistem Pengupahan Karyawan PT RHF Malang Melintang Di Lawang-Kabupaten Malang Maulidiyah, Dewi Sari; Sukamto, Sukamto; Aslikhah, Aslikhah
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.47156

Abstract

Ujrah is the payment of salary or wages promised by the first party to the second party based on the work that has been done or the results of that work. This concept emphasizes that ujrah is a reward for the work a person has done. In the context of muamalah fiqh, transactions between money and human labor are referred to as ujrah or wages. In the perspective of Islamic law, wages (ujrah) are a right obtained by individuals who have worked, and it is the employer's obligation to pay them. Wage regulation is included in the ijarah category in muamalah fiqh. Sources of Islamic law that serve as guidelines for resolving various wage problems include the Al-Qur'an, Hadith, and Ijma', as well as various other relevant legal sources. This research aims to evaluate the concept of ujrah as the basis for an employee wage system in a company context, taking into account Islamic principles and state legal policies. The research method used is a qualitative approach with a descriptive approach. Research instruments include observation, interviews and documentation. The research results show that payments to workers are adjusted to their respective fields of work. Fairness in wage payments is considered important, where workers must receive wages fairly and adequately. According to employees, the principle of fairness in paying wages is when there is no difference in treatment between one employee and another based on the work they do. Based on these results, it can be concluded that the wages received by employees are in accordance with the agreement that has been made. Keywords: Ujrah concept, Ujrah, wages, wage system.
Efektifitas Strategi Bauran Pemasaran dalam Meningkatkan Pengunjung pada Hotel Dalwa Syariah Bangil Pasuruan ditinjau dari Etika Bisnis Islam Himmah, Faiqotul; Mundir, Abdillah; Farida, Alimatul
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.47212

Abstract

Marketing strategy is a comprehensive plan that directs a company's marketing efforts to achieve its goals. Consists of seven elements: product, price, place, promotion, people, process, and physical evidence. Islamic business ethics is a set of moral principles that guide business activities, which originate from the Koran and Hadith. Business ethics in Islam emphasizes honesty, transparency, fairness, trustworthiness, and generosity. This research uses a qualitative approach which involves collecting data through observation, interviews and document analysis. Research is carried out in a natural context and is exploratory in nature. Research Results Dalwa Syariah Hotel has implemented various marketing strategies, including market segmentation and marketing mix strategies. This hotel is collaborating with Online Travel Agents, Corporate Clients, Governance and Travel to increase the number of visitors. The hotel marketing mix strategy, which includes product, price, place, promotion, people, process and physical evidence, is in line with Islamic business ethics.

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