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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 235 Documents
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Aplikasi Qaul Shahâbȋ Dalam Mu’âmalah Mâliyyah (Hukum Ekonomi Syariah) Panji Adam Agus Putra
Jurnal Iqtisaduna Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i1.21588

Abstract

Pasca Nabi Muhammad Saw wafat, banyak timbul peristiwa baru dan kejadian yang memelurkan adanya petunjuk/fatwa syara’ salah satunya adalah dari para sahabat Nabi Muhammad Saw. Memang sebagian sahabat terkenal berpengathuan ilmu dan fikih, serta mengetahui sumber-sumber hukum Islam dan prinsip-prinispnya. Fatwa-fatwa atau pendapat mereka berikan itu dikutip/disampaikan kepada kaum muslimin, sehingga sebagian ulama dijadikan hujjah semantara ulama lain berpendapat berbeda dengan fatwa sahabat. Dalam konteks hukum ekonomi syariah atau mu’âmalah mâliyyah, qaul al-shahâbȋ (pendapat atau fatwa sahabat) teraplikasikan dalam 5 (lima) hal, yaitu: (1) larangan bai’ ‘ȋnah berdasarkan qaul ‘Aisyah; (2) kadar ganti rugi atas pencederaan hewan ternak; (3) zakat pada harta anak kecil dan orang gila; (4) zakat al-hullȋ (zakat perhiasan); dan (5) tadhmȋn al-shunnâ (jaminan atas sebuah pekerjaan).
Asas Keadilan Berekonomi Dalam Transaksi Jual Beli Online Asfira Yuniar; Misbahuddin Misbahuddin; Nurul Azizah; Nurfyana Narmia Sari
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.22152

Abstract

Transaksi jual beli online sudah marak terjadi dalam kehidupan masyarakat di Indonesia. Dalam melakukan transaksi antara penjual dan pembeli melalui aplikasi jual beli online perlu adanya asas keadilan didalamnya yaitu keadilan bagi penjual dan pembeli untuk mengacuh terjadinya suatu akad yang baik. Seperti dalam jual beli tidak ada salah satu pihak yang dapat dirugikan karena dalam melakukan jual beli online sudah dijelaskan terdahulu bagaimana cara pemakaiannya pada suatu aplikasi. Setiap aplikasi yang di pakai dalam jual beli online mampu membantu pembeli jika ada yang ingin komplain dalam mengembalikan barang yang di belinya apabila tidak sesuai dengan yang di inginkan. Selain itu keadilan memang harus ada dalam jual beli online agar sesuai yang disyariatka dalam hukum Islam. Melihat dari perkembangan zaman kebanyakan yang melakukan transaksi jual beli adalah orang-orang yang terlalu sibuk, sampai tidak memiliki waktu untuk melakukan transaksi jual beli secara langsung. Namun perlu adanya ketelitian agar tidak terjadinya tindakan penipuan terhadap jual beli online. Pembeli yang baik mampu mengetahui seperti apa hukum dan prinsip-prinsip yang berlaku dalam jual beli online. Sampai dengan mengetahui bagaimana cara penetapan harga oleh penjual dalam jual beli.
Waqf Behavior During The Covid-19 Pandemic Darwis Harahap; Muhammad Arif; Nando Farizal; Mutiara Nauli
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.v1i1.22354

Abstract

Waqf is one of the instruments that are highly expected, even productive and the results can help the economy, education, and even the welfare of the community during the current COVID-19 pandemic. This is in stark contrast to the results of accumulating waqf in Indonesia which are still low compared to their potential. This study aims to look at the behavior of waqf in donating one's assets during the COVID-19 pandemic. This study uses descriptive quantitative analysis using the Theory of Planned Behavior approach. The data used in this study are primary data obtained through giving questionnaires to respondents. The hypothesis of this study was tested using Partial Least Square (PLS) analysis. The results of this study indicate that the variables of subjective norms, behavioral control, and religious commitment have an influence on waqf behavior during the COVID-19 pandemic. Meanwhile, attitudes and knowledge variables have no influence on waqf behavior. The implication of this research can be input for campuses, institutions or waqf management foundations to be able to increase waqf literacy which can support the interest of waqif in giving waqf in a pandemic or in the future.
Persepsi Etis Pengurus Organisasi Masyarakat Islam: Investigasi Religiusitas dan Love of Money Djamila Abbas; Alim Syariati
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.22872

Abstract

Organisasi Keagamaan Islam memiliki jumlah pengikut yang sangat besar di Indonesia, akan tetapi, aspek psikologi dalam pengelolaan manajerial belum mendapatkan telaah yang memadai. Penelitian ini memfokuskan analisis pada kajian psikologi etika berdasarkan aspek religiusitas dan love of money. 348 pengurus ormas agama Islam di Indonesia berpartisipasi pada survei dengan desain accidental sampling dalam penelitian dengan pendekatan kuantitatif, dan dianalisis dengan variance-based structural equation modelling menggunakan PLS-SEM. Hasil penelitian mengonfirmasi hipotesis yang diajukan dimana religiusitas meningkatkan love of money dan pengaruh terbesar pada persepsi etis, serta love of money terhadap persepsi etis. Hubungan tidak langsung tidak mendapatkan dukungan yang signifikan dalam penelitian ini. Terdapat implikasi menarik, bahwa faktor religiusitas yang kuat mampu memperkuat kapasitas pengelolaan organisasi, sehingga aspek kecintaan pada uang tetap bisa menjadi pendukung bagi unsur etika para pengurus organisasi Islam di Indonesia.
Penilaian Profitabilitas Perusahaan dalam Kajian Akuntansi (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia) Heny Rofizar; Husna Hayati; Angga Syahputra; Asmah Savitri
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.23545

Abstract

The Companies are generally founded with certain activities to generating profits. The company's ability to generate profits is called profitability. The assessment of the company's profitability is not only assessed based on the profit account presented in the financial statements. In this case, it is important to do further analysis of profitability in order to describe the profitability and its development as well as the company's financial performance. This study aims to provide a study in the scope of accounting on the assessment of company profitability by combining financial ratios and trend analysis. This study used a quantitative descriptive approach. The researcher first describes the theory or related studies, then applied it to the company, one of constituents of Indonesia Sharia Stock Index (ISSI), PT. Media Nusantara Citra, Tbk by using financial ratios and trend analysis to see the level and development of the company's profitability. From the results of the profitability assessment using financial ratios in the form of Returns on Assets (ROA) and Net Profit Margin (NPM) and trend analysis, the results obtained are that based on ROA and NPM, the profitability of  PT Media Nusantara Citra Tbk for the 2017-2020 period is considered good means the company's financial condition or performance is considered good, where the average ROA is 10.83% and NPM 23.87%, then based on trend analysis, the company's profitability has a tendency that tends to fluctuate.
Analisis Akad Top Up E-Money dengan Pendekatan Fiqh Muhammad Furqon Almurni; Tatang Hidayat; Nuradi Nuradi
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.23656

Abstract

The ever-evolving science and technology provide new innovations for the development of money. This development gave birth to electronic money which was widely used by the public. One of the causes of polemic towards e-money is how the fiqh ulama approach fiqh to top up e-money. Fiqh approach is very important for contemporary problems to punish a problem and its derivatives. The purpose of this study is to analyze how contemporary ulama approach fiqh towards the e-money top up contract. There are at least four fiqh approaches to top up e-money, namely al-Ijarah al-Maushufah fi Dzimmah, Wadi'ah, Qard, and Sharf. The method used in this research is a qualitative method with the type of library research. From the research results, it is found that the more appropriate fiqh approach when a customer top up e-money is the sharf contract, namely the exchange of currency with electronic money. With this approach, the discount given by the publisher to the customer is not usury but a gift that is allowed by syara 'as a promotional step for e-money issued by the publisher.    
Halal Food In Muslim Minority Area of North Toraja Regency Muslim Tourist Trisno Wardy Putra; Bayu Taufiq Possumah; Khaerul Aqbar; Abdul Wahid Mongkito
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.23950

Abstract

This study describes halal-certified food for tourists visiting tourist destinations where the population is a Muslim minority. The research method used is qualitative by using interview instruments on several research informants, namely the Regional Government, the Indonesian Ulema Council, LPPOM MUI, and food stall entrepreneurs. The results of this study conclude that there are very few halal-certified food stalls. This is due to the understanding of the public who do not really understand the importance of halal certification and are constrained by the financing. Therefore, the role of the government in this case the Department of Culture and Tourism, the Indonesian Ulema Council, LPPOM MUI, and food stall entrepreneurs need to work together in providing halal food which is one of the attractions for Muslim tourists to visit North Toraja Regency.
Akselerasi Daya Beli Masyarakat Terhadap Produk Halal Melalui E-Commerce di Provinsi Aceh Ramadhan Razali
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.24080

Abstract

Aceh Province is one of the provinces in Indonesia with a majority Muslim population. The large number of people in Aceh Province who embrace Islam has implications for the large number of requests for halal needs. To meet their needs, the majority of people in Aceh Province conduct transactions through e-commerce. The purpose of this study is to discuss the phenomenon of increasing people's purchasing power in Aceh Province through e-commerce. The type of this research is qualitative research, with descriptive analysis through secondary data. The results of this study are the increasing purchasing power of the people in Aceh Province towards the halal industry due to the effective and efficient use of e-commerce.
Perilaku Konsumsi Santri Milenial dalam Perspektif Ekonomi Islam Gabriele Lailatul Muharromah; Lilik Rahmawati; Ani Lutfiyah
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.24786

Abstract

Kebiasaan untuk berbelanja online juga menarik perhatian santri milenial. Santri Pondok Pesantren Jagad 'Alimussirry (PPJA) yang termasuk santri milenial juga sering melakukan kegiatan konsumsi dengan berbelanja di marketplace. Penelitian ini bertujuan untuk meneliti perilaku konsumsi santri milenial yakni santriwan dan santriwati Pondok Pesantren Jagad 'Alimussirry dalam perspektif ekonomi Islam. Penelitian mengenai kebiasaan kebiasaan dengan prinsip-prinsip konsumsi dalam Islam. Metode penelitian yang digunakan menggunakan pendekatan kualitatif, data primer yang diperoleh dengan metode wawancara yang dilakukan pada santri PPJA. Hasil penelitian menunjukkan bahwa perilaku konsumsi santri PPJA milenial telah sesuai dengan prinsip-prinsip konsumsi dalam ekonomi Islam.
Islamic Philanthropic Solution In Handling The Economy During Pandemic Covid-19 Indonesia Syarifuddin Syarifuddin; Akramunnas Akramunnas; Heri Iswandi; Muhammad Yaasiin Raya; Ade Darmawan Basri
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.v1i1.25399

Abstract

COVID-19, globally reported as much as 15,665,350, died as many as 638,169 recovered as many as 8,982,020, for Indonesia case COVID 19 reported as much as 95,418, died as much as 4,665 recovered as many as 53,945, and South Sulawesi case 19 reported as much as 8,612, died as much as 290 recovered as much as 5,675. Even predicted this case will still happen spike again. Of course, this will cause an impact on the economy in Indonesia. The purpose of this research is to offer Islamic philanthropy solutions during Covid-19 pandemic in Indonesia. This study uses document studies with a literature approach review. The results of this study showed that the Islamic philanthropy solution in dealing with the impact of pandemic Covid-19 There were two solutions to the Islamic Philanthropy Management System (ZISWAF) namely the first, one-way management system. In this system the accepted Community funds are distributed simultaneously to the community with a scale of micro-economic priorities. Second, the feed back management system, the distribution feedback management system with mudharabah muqayyadah (a financing product with entrusted entrepreneurs to manage funds with a profit sharing system in order to increase the benefits received by mustahik)

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