cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 235 Documents
 8   9   10   11   12 
Perspektif Bisnis Syariah Pada Jasa Transportasi Online Go-Jek di Makassar Abd Rizal; Amiruddin K; Irwan Misbach
Jurnal Iqtisaduna Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i1.11874

Abstract

Penelitian ini bertujuan untuk mengidentifikasi layanan transportasi online terhadap konsumen dan ojek pangkalan, serta kaitannya dengan perspektif bisnis syariah pada jasa transportasi online Go-Jek. Penelitian ini termasuk dalam kategori penelitian kualitatif dengan pendekatan fenomenologi dan normatif. Hasil penelitian menunjukkan bahwa, dalam pandangan pengemudi ojek pangkalan, kehadiran jasa transportasi online Go-Jek berdampak pada penurunan pendapatan pengemudi ojek pangkalan. Sedangkan bagi konsumen, kehadiran ojek online Go-Jek memberikan manfaat dan kemudahan dengan berbagai jenis layanannya. Adapun perspektif bisnis syariah dari jasa transportasi online Go-Jek secara umum dinilai telah menjalankan konsep bisnis syariah yang terdiri dari prinsip dasar bisnis syariah, etika bisnis syariah dan tujuan bisnis syariah.
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.
BISNIS BERBASIS KEARIFAN LOKAL: INTEGRASI SIRI' NA PACCE DAN ETIKA BISNIS ISLAM M.Wahyuddin Abdullah; Adnan Tahir; Mohd. Sabri AR
Jurnal Iqtisaduna Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v5i2.13249

Abstract

Pandangan konseptual mengenai bisnis yang selama ini terkooptasi oleh pakem “Barat” menyebabkan manusia cenderung memisahkan aspek moral dalam perilaku bisnisnya. Hal tersebut menimbulkan kesadaran akan pentingnya menggali nilai-nilai yang terkandung dalam ekonomi Islam yang lahir dari kearifan lokal suatu masyarakat tertentu. Penelitian ini bertujuan untuk menggali nilai-nilai siri’ na pacce yang terikat dengan nilai etika Islam yang secara sadar atau tidak telah tertanam dalam perilaku bisnis masyarakat Bugis Makassar. Penelitian ini menggunakan metode penelitian library research dengan pendekatan content analysis dan paradigma interpretif yang menekankan pada makna sebuah simbol ataupun teks untuk menemukan integrasi falsafah siri’ na pacce dan etika bisnis Islam dalam membangun bisnis berbasis kearifan lokal. Hasil yang diperoleh yaitu terjadi perjumpaan secara filosofis-konseptual antara kearifan lokal Bugis Makassar yang tercermin dalam falsafah siri’ na pacce terhadap etika bisnis Islam yang secara operasional terwujud kedalam beberapa hal: menghadirkan Tuhan dalam setiap aktivitas ekonomi, memiliki etos kerja sebagai dampak kesamaan hak dalam mencari penghidupan di bumi, berpegang pada konsep pacce, saling memanusiakan satu sama lain (sipakatau), selalu berkata benar (ada’ tonging) dalam setiap aktivitas ekonomi, dan senantiasa menjaga kejujuran (lempu’).
Pengaruh Religiusitas dan Komitmen terhadap Kinerja Karyawan Nisrina 'Aidah Qurrotul 'Ain
Jurnal Iqtisaduna Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i1.13793

Abstract

Tingginya jumlah perusahaan ritel yang ada di Indonesia mengharuskan perusahaan memberikan pelayan yang terbaik bagi konsumen. Pelayanan yang diberikan berasal dari kinerja tenaga kerja disetiap perusahaan. Tenaga kerja yang ada perlu dilakukan peningkatan kualitas dan kuantitas agar dapat berdampak pada kinerjanya yang baik. Tujuan penelitian ini adalah untuk mengetahui pengaruh religiusitas dan komitmen terhadap kinerja karyawan di PT. Cahaya Amanah NF secara parsial dan simultan. Penelitian ini menggunakan jenis kuantitatif dengan pendekatan asosiatif. Penelitian ini menggunakan kuesioner dengan model skala likert dibantu aplikasi SPSS 23. Hasil penelitian ini menunjukkan bahwa religiusitas dan komitmen memiliki pengaruh terhadap kinerja karyawan. Berdasarkan uji F yang telah dilakukan menunjukkan religiusitas tidak berpengaruh terhadap kinerja karyawan tetapi komitmen memiliki pengaruh terhadap kinerja karyawan.
Strategy of Social Fund Distribution in ACT-MRI Parepare Muhammad Majdy Amiruddin; Islamul Haq; Nur Alviana Nasir; Nur hasana
Jurnal Iqtisaduna Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i1.14034

Abstract

This study aims to analyze the philanthropic fund allocation strategy implemented by the Aksi Cepat Tanggap with the Masyarakat Relawan Indonesia (ACT-MRI) of Parepare. The approach in this research is a qualitative approach with a case study research design. The results showed that philanthropic funds collected by MRI of Parepare City would be distributed into four main programs, intense programs, compensation for the poor of the MSR system (Mobile System Resecue), assistance in the  goods to money transformation and  Direct Delivery of aid funds to recipients. The distribution adapted diversivication strategy. This research is expected to be a reference to the management and volunteers to improve cooperation with the government and educational institutions. Cooperation with the government is needed so that the intense program and MSR can run more optimally without overlapping interests. Educational institutions can make a contribution in the form of volunteers so that human resources can be guaranteed
Penerapan Shariah Compliance dalam Alur Pembiayaan Murabahah pada Bank Muamalat Indonesia Cabang Makassar Muh Shadiqul Fajri AF
Jurnal Iqtisaduna Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i1.14061

Abstract

Pandangan sebagian kalangan bahwa bank syariah sejatinya sama saja dengan bank konvensional merupakan salah satu faktor penghambat tumbuhnya entitas perbankan syariah di Indonesia. Melekatnya label “syariah” pada entitas perbankan syariah memberikan tanggung jawab yang besar pada entitas tersebut. Perbankan syariah dituntut untuk menjalankan prinsip syariah dalam setiap aktifitasnya. Karena itu, keabsahan dan pemenuhan terhadap kepatuhan syariah (shariah compliance) adalah keharusan. Penelitian ini bertujuan untuk mengetahui penerapan shariah compliance dalam alur proses pembiayaan murabahah pada Bank Muamalat cabang Makassar. Penelitian ini menggunakan metode deskriptif-kualitatif dengan pendekatan teologi normatif menggunakan teknik penelitian lapangan (field research) yang menfokuskan kepada alur proses pembiayaan murabahah. Hasil penelitian menunjukkan bahwa; (1) Pembiayaan murabahah menggunakan skema bai’ li al-amri bi al-syira’ dengan menggunakan perantara akad wakalah. (2) Dalam penyaluran pembiayaan murabahah terjadi beberapa kekeliruan yang menyalahi prinsip syariah, diantaranya; a) Penandatanganan akad wakalah dan akad murabahah dilakukan secara bersamaan. b) Bank Muamalat Indonesia belum menguasai objek murabahah secara sempurna pada saat melakukan akad murabahah dengan nasabah. c) Bank Muamalat Indonesia menyetujui proses pembiayaan murabahah nasabah dimana pihak nasabah sebelumnya telah melakukan akad jual beli dengan pihak developer/pemilik rumah.
Mengukur Tingkat Kepercayaan Muzakki kepada Baitul Mal Aceh Muhammad Haris Riyaldi; Mahda Yusra
Jurnal Iqtisaduna Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i1.14072

Abstract

Kepercayaan merupakan aspek yang penting dibangun di antara muzakki dan lembaga pengelola zakat dalam mengoptimalkan penghimpunan zakat. Penelitian ini mengukur tingkat kepercayaan muzakki kepada Baitul Mal Aceh sebagai lembaga pemerintah yang mengelola zakat di Aceh dengan menggunakan metode deskriptif kuantitatif. Data diperoleh dari muzakki yang membayar zakat di Baitul Mal Aceh dengan kuesioner yang dibagikan kepada 100 orang muzakki yang dipilih berdasarkan teknik persampelan acak sederhana. Hasil penelitian menunjukkan bahwa tingkat kepercayaan muzakki kepada Baitul Mal Aceh tergolong sudah baik. Persepsi muzakki menunjukkan kecenderungan positif mengenai pengelolaan zakat di Baitul Mal Aceh. Diharapkan Baitul Mal Aceh untuk mempertahankan kepercayaan para muzakki sehingga dapat mengoptimalkan penghimpunan zakat di Aceh.
Management of Zakat at BAZNAS Regency Sidrap During COVID-19’s Pandemic A. Rio Makkulau Wahyu; Wirani Aisiyah Anwar
Jurnal Iqtisaduna Proceeding of International Conference on Islamic Economics and Business 2020
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.15807

Abstract

Zakat is an obligation for every Muslim who can purify his soul to zakat Fitrah and purify his property for Zakat Maal. Zakat must be managed properly so that the distribution of the property can run effectively and targeted to the Mustahik in the moment of the current Covid-19 pandemic. Baznas has made renewal in zakat management both in terms of collecting, distributing, and utilization of zakat funds. For example, in the case of fundraising Zakat is done by a digital system. The purpose of this research is to explain the management of Zakat done by the Baznas Sidrap Regency in maximizing the distribution of the accumulated zakat funds. The study was conducted using a combination of library and field research using a qualitative method with descriptive analysis. The research location was at Sidrap District. The results showed that zakat funds can be utilized to the fullest extent possible for the welfare of the Mustahik both consumptive and productive. In distributing the fund zakat Baznas Sidrap Regency has channeled the funds amounting to Rp.1,2 billion since the period of Covid-19 pandemic with the main channeling of zakat funds in remote areas that have been affected by Covid-19 pandemic, in the form of food aid for the consumptive.
Developing Company Images Through Spiritual Public Relations Facing Covid-19 Outbreak Aang Kunaifi; Lailatul Qomariyah
Jurnal Iqtisaduna Proceeding of International Conference on Islamic Economics and Business 2020
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.15808

Abstract

Public Relations is the company's functional organ in building an image aimed at gaining public trust as a potential market. Through this trust the value of a company has increased, both in aspects of customer loyalty and corporate profits. The ability to increase the value of the company will be the strength to win the competition, so the company is able to maintain sustainability and experience growth. Based on that, a strategy to build and maintain an image is needed. So it is very interesting to examine how the strategy of building a corporate image in the situation of intense business competition and dynamic social change. Therefore, the author tries to conduct studies and research in the field of spiritual public relations. This research was conducted at the Cahaya Berlian Pamekasan Hotel in East Java, with a focus on how the implementation of the public relations strategy at the sharia hotel and what was done by the management in building and maintaining the company's image. The uniqueness as the only sharia hotel at Pamekasan requires management to display spiritual differentiation, this is where the points to be obtained by researchers. Besides other facts, the company's ability to survive in a pandemic condition is an interesting plus point to be investigated. To get comprehensive information, researchers interviewed informants directly from the owner, manager, employees, customers, and the community around the hotel. The results showed that the application of the public relations strategy was done through a human relations approach, and the media relations strategy was implemented according to their respective goals. Human relations approach, aimed at maintaining internal and external relations of the company environment. So that good relations between fellow employees, stake holders, customers, the community and regulators are harmoniously established. As for media relations, it is intended to build and maintain a general corporate image through social media and direct communications. In another aspect, this study also found the importance of the owner's spiritual character. This spiritual character has created public sympathy that is relevant to the general purpose of the company. The above proves that there are three things that must be considered in building the company's image through the spiritual strategy of public relations, namely the value of public relations itself, human relations and media relations, and the third is the personal character of the owner. So that the target of public relations activities to be effective for improving the company's image

Page 10 of 24 | Total Record : 235

 8   9   10   11   12 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol 11 No 1 (2025) Vol 10 No 2 (2024) Vol.10 No.1 (2024) Vol 9 No 2 (2023) Vol 9 No 1 (2023) Vol 8 No 2 (2022) Vol 8 No 1 (2022) Vol 7 No 2 (2021) Vol 7 No 1 (2021) Vol 6 No 2 (2020) Vol 6 No 1 (2020) Proceeding of International Conference on Islamic Economics and Business 2020 Vol 5 No 2 (2019) Vol 5 No 1 (2019) Vol 4 No 2 (2018) Prosiding International Conference on Islamic Economics and Business 2019 Vol 4 No 1 (2018) Vol 3 No 2 (2017) Vol 3 No 1 (2017) Vol 2 No 1 (2016) Vol 2 No 2 (2016) Vol 1 No 2 (2015) Vol 1 No 1 (2015) More Issue