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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
Strategi Pasukan Amal Sholeh Melalui Gerakan Infak Beras Dalam Meningkatkan Kesejahteraan Pondok Pesantren Dan Yayasan Kota Palangka Raya Dien, Yoshidayah; Lisnawati, Lisnawati; Syarifuddin, Syarifuddin
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.v10i1.47768

Abstract

The aim of this research is to analyze and describe the strategies carried out by the Sholeh Charity Forces (PASKAS) in Islamic boarding schools and foundations. The method used in this research is qualitative with a descriptive approach. Research data sources are secondary and primary data collected through observation and interviews as well as books, scientific journals, articles, the internet and other library sources. Data collection techniques use observation, interviews and documentation. By using three key informants, namely the Chairman, Deputy and Treasurer of the Sholeh Charity Force (PASKAS). This research data analysis technique uses four stages, namely data collection, data reduction, data presentation and drawing conclusions. The research results show that the Sholeh Charity Force (Paskas) strategy includes direct communication, distributing piggy banks, social media messages, and visits to foster parents' homes. The supporting factors include the Sholeh Charity Team, foster parents, and transportation, while the inhibiting factors are that rice can only be distributed after donations have been collected and transportation is still limited.
Implementasi Program Inkubator Nazhir di Yayasan Edukasi Wakaf Indonesia Yogyakarta Paridi, Saniyah Ashari; Rofi'i, Rofi'i; Widagdo, Haidi Hajar
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.v10i1.47788

Abstract

This research was conducted to analyze the implementation, management of Human Resources and the problems of the Nazir incubator program. This research is a type of qualitative research with a descriptive nature. The type of research used in this research is Field Research, or field research. The research was carried out at the Indonesian Waqf Education Foundation (YEWI). The data sources in this research come from primary data obtained from all informants related to the management of the Nazir incubator and secondary data obtained from various existing sources such as books, reports, and so on. The first stage of the data analysis technique is collecting data from various sources and relevant research results. After the data is collected, the next step is data reduction, where significant information is identified and separated from the irrelevant. This process ensures that only essential data is retained for further analysis. After data reduction, the data presentation stage begins. It involves careful interpretation of the reduced data and presentation of the information in the form of clear and scientific words or sentences. It is important to present data objectively, without hiding any shortcomings or ambiguities that may exist. Finally, conclusions are drawn based on data reduction and information presentation. The incubator program in the waqf program is designed to create professional nazhir candidates with the aim of creating the potential for nazhir candidates to develop skills in waqf management. In the context of resource management, the Nazhir incubator program is designed to assist Nazhirs in managing resources related to the waqf they handle, so that all existing resources become much more organized, starting from administration to collecting cash waqf.
Mapping Researches of Green Sukuk: A Bibliometric Approach Fauza, Nurlia; Suryomurti, Wiku
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.v10i1.48050

Abstract

This study highlights the current state of green sukuk research, conducted through journals filled with descriptions of digital objects. This analysis focuses on the character and writing style of keywords, authors, and journals. The data analyzed amounted to 123 studies published in Dimensions (https:// dimension.ai). Descriptive statistical methods were used, and bibliometric analysis was performed using R Biblioshiny to determine bibliometric maps. The number of articles discussing the green sukuk theme has been quite large in recent years. Many journals have published articles on green sukuk, most of which is the Journal of Islamic Accounting and Business Research which contains several authors who investigate the topic with various keywords, the most prolific author is Musari K., and the most widely used keyword is "green, sukuk and Islam". This study provides an overview of trends in topics, keywords, journals, and authors in popular articles about green sukuk. It provides information for researchers focused on this area. Overall, green sukuk holds immense potential to emerge as a key instrument in financing sustainable projects in the future. With concerted support from all stakeholders, green sukuk can serve as a catalyst for achieving inclusive and environmentally responsible sustainable development on a global scale. This theme can be expanded for the future.
Analisis Penerapan PSAK 105 Dalam Transaksi Pembiayaan Mudharabah Pada Studi BMT Mandiri Abadi Syariah Kecamatan Medan Denai Kota Medan Ofrahaza Siregar; Tuti Anggraini; Arnida Wahyuni Lubis
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.v10i1.48062

Abstract

Institutions like Islamic cooperatives, Islamic pawnshops, and Baitul Maal Wa Tamwil (BMT) are garnering public attention. As an Islamic financial institution, BMT collects community funds and redistributes them through financing and loans to boost the regional economy. This study aims to understand the implementation of mudharabah financing and the application of its characteristics, recognition, measurement, presentation, and disclosure according to PSAKNo.105 at BMT Mandiri Abadi Syariah. The study collects data from interviews and documentation on accounting practices in mudharabah financing at BMT Mandiri Abadi Syariah using a qualitative descriptive approach based on PSAK105. The study's findings reveal that: 1) The recognition of mudharabah financing at BMT Mandiri Abadi Syariah needs to be fully compliant with regulations due to inadequate record-keeping when customers delay payments. 2) The measurement of mudharabah financing is deemed appropriate, utilizing cash-based recording upon receipt of payments. 3) The presentation of mudharabah in financial statements needs to be revised, failing to reflect actual values. 4) The disclosure of mudharabah is accurate, providing relevant information about transactions as required. 5) While the recognition, measurement, and disclosure of mudharabah transactions align with PSAK 105 regarding measurement and disclosure, there are still issues with recognition and presentation, needing to adhere to standards fully.

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