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
 18   19   20   21   22 
The Impact of Mudharabah Financing On The Advancement of Beef Cattle Industry Cahyani, Adisti; Khoiriyah, Rahmawati
Jurnal Iqtisaduna Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i2.42704

Abstract

The study aims to determine the role of mudharabah financing on the development of beef cattle business in Boyolali. Mudharabah financing is a partnership contract based on the principle of profit sharing by means of one person providing his capital to another to conduct business and both parties share the profits or bear the burden of losses based on the contents of a joint agreement. MSMEs are used as an alternative to creating new jobs or jobs for the community, MSMEs have a very large function and role in encouraging the pace of economic growth. In this study using quantitative methods with primary data or questionnaire distribution as a source of data to be tested in this study and the object of research is beef cattle business. The respondents based on this study are Boyolali people who have a beef cattle business of 40 people / sample. This study used a simple linear regression test and a T test. the conclusion of the data processing results showed that the test results were partially obtained by the T Test, the significance value of 0.000 < 0.05, which means that there is a significant influence between mudharabah financing (X1) on the development of MSMEs (Y). And the regression coefficient of mudharabah financing of 0.619 means that the variable mudharabah financing (X) has a positive effect on the development of MSMEs (Y).
Kinerja Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Sebelum dan Sesudah Pandemi Covid-19 Kamarni, Neng; Ifriadi, Rike; Arqani, Alfe
Jurnal Iqtisaduna Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i2.42778

Abstract

Pandemi Covid-19 membawa resiko yang signifikan bagi sektor perbankan di Indonesia, yang berdampak pada menurunnya kinerja sektor perbankan selama periode tersebut. Ancaman ini juga dirasakan oleh Bank Pembiayaan Rakyat Syariah (BPRS). Penelitian ini bertujuan untuk mengukur kinerja keuangan Bank Pembiayaan Rakyat Syariah (BPRS) sebelum dan sesudah pandemi Covid-19 ditinjau dari indikator keuangan. Data yang digunakan dalam penelitian ini berupa laporan keuangan Bank Pembiayaan Rakyat Syariah (BPRS) pada periode Januari 2017 sampai Desember 2019 yang merupakan data sebelum terjadinya Covid-19 dan Januari 2020 sampai Desember 2022 yang merupakan data sesudah terjadinya Covid-19. Analisis data berupa uji wilcoxon signed ranks test karena data dalam penelitian ini tidak berdistribusi normal. Hasil menunjukkan bahwa rasio Capital Adequacy Ratio (CAR), Return On Assets (ROA) dan Non Performing Financing (NPF) memiliki perbedaan yang signifikan pada kinerja Bank Pembiayaan Rakyat Syariah (BPRS) sebelum dan sesudah adanya pandemi Covid-19. Hasil ini berimplikasi bahwa Bank Pembiayaan Rakyat Syariah (BPRS) harus menjaga dan meningkatkan aset yang dimilikinya serta terus berupaya untuk meningkatkan laba dengan menekan angka pembiayaan bermasalah, sehingga kinerja pada Bank Pembiayaan Rakyat Syariah (BPRS) akan semakin baik.
Determinan Keputusan Pengambilan Pembiayaan UMKM di Lembaga Keuangan Syariah dengan Variabel Kontrol Faktor Demografi Febrianti, Fika; Purwidianti, Wida; Handayani, Erna; Yusnar, Alfato
Jurnal Iqtisaduna Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i2.43108

Abstract

This research aims to determined the effect of financial literacy, procedures, and profit sharing on financing decisions with demographic factors as a control variable in Islamic financial institutions. Sampling technique using convenience sampling with a number sample of 105 MSME actors in Banyumas Regency. Data testing in this research used software tools, namely the SmartPLS 3.0 application. The results of this study showed that: (1) Financial Literacy has a significant effect on financing decisions. (2) the procedure has no significant effect on financing decisions. (3) revenue sharing has a significant effect on financing decisions. (4) the level of education as a control variable does not control the effect of financial literacy, procedures, and profit sharing on financing decisions. (5) income as a control variable can control the influence of financial literacy, procedures, and profit sharing on financing decisions. Keywords: Financial literacy, Procedures, Profit Sharing, Demographic Factors, Financing decision making.
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.
Multi Level Marketing (MLM) dalam Pandangan Hukum Ekonomi Islam Syaharuddin, Syaharuddin
Jurnal Iqtisaduna Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i2.44201

Abstract

This research aims to look at the views of Islamic Economic Law regarding the implementation of Multi Level Marketing (MLM) in the business world. Apart from that, we will also look at the characteristics and characteristics of Multi Level Marketing (MLM) which are in accordance with the views of Islamic Economic Law. This research is a qualitative descriptive study, which attempts to provide an overview of the characteristics of Multi Level Marketing from the perspective of Islamic economic law which originates from the Koran and the Hadith of the Prophet. Data collection techniques by quoting directly and indirectly from references and related literature. The data processing and analysis techniques are qualitative descriptive in nature from existing data which is then interpreted to draw conclusions which give rise to implications and recommendations. The results of the research obtained show that Multi-level Marketing (MLM) is permissible as long as it does not conflict with the principles of muamalah.
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.

Page 20 of 24 | Total Record : 235

 18   19   20   21   22 

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