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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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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.
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.
Strategi Implementasi Manajemen Risiko Pembiayaan Pada KSPPS KSA “Kedung Salman Alfarizy” Jepara Silfana, Nadia; Hazmi, Faiqul
Jurnal Iqtisaduna Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i2.47896

Abstract

This research aims to explain the financing risk management strategy implemented by KSPPS KSA "Kedung Salman Alfarizy" Jepara. Sharia financing is increasingly in demand by various levels of society. This is in line with Sharia Microfinance Institutions (LKMS) which aim to provide financial services by Sharia principles to the public. Sharia Financing Savings and Loans Cooperative (KSPPS) is one of the institutions that offer financing on a micro-scale, providing financial support to individuals and businesses without violating Sharia principles. This research uses a qualitative approach from primary and secondary data with qualitative descriptive analysis techniques. This research concludes that preventive financing analysis steps are implemented based on the 5C principles: Character, Capacity, Capital, Collateral, and Economic Conditions. Apart from that, KSPPS KSA "Kedung Salman Alfarizy" Jepara implemented curative strategies such as monitoring, rescheduling, reconditioning, and restructuring to overcome problematic financing. To reduce the negative impact of problematic financing, it is important to empower the institution internally and provide education to members of KSPPS KSA "Kedung Salman Alfarizy" Jepara in maintaining a healthy organizational and financial balance.
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.
Analisis SWOT dan Strategi Pemasaran Produk Talangan Kesehatan pada KSPPS BMT Aman Utama Jepara Sadid, Diva Mustamar; Ansori, Miswan
Jurnal Iqtisaduna Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i2.48747

Abstract

The purpose of this study was to identify effective marketing strategies for Health Talangan products at KSPPS BMT Aman Utama Jepara using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). Health development in Indonesia is a collective effort to achieve optimal public health, which requires cross-sector collaboration and continuity from previous efforts. Despite increasing life expectancy, health challenges remain, especially with high rates of disease and the impact of the COVID-19 pandemic. Data from the Basic Health Research (Riskesdas) is used to form the Community Health Development Index, which assesses the health of each region. Jepara district, which has a low GPA in Central Java, faces challenges in improving health services. The Health Talangan product innovation by KSPPS BMT Aman Utama Jepara aims to reduce health costs for its members. This study aims to determine the right marketing strategy for the product by analyzing the existing strengths, weaknesses, opportunities, and threats. Combined with the calculation of IFAS (Internal Factors Analysis Summary) and EFAS weight values (External Factors Analysis Summary). This method also includes interviews, observations, and documentation. From the calculation with IFAS and EFAS approach, the marketing strategy of health food products is at the coordinate point of Quadrant I, which is entering into the classification of growth strategies.
Apakah Kegiatan Sosial Bank Syariah Meningkatkan Kesejahteraan Masyarakat? Nofinawati, Nofinawati; Sudiarti, Sri; Marliyah, Marliyah; Nasution, Adanan Murroh
Jurnal Iqtisaduna Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i2.49361

Abstract

This study was conducted to describe the implementation of social activities of Islamic banks and to describe the impact of social activities on community welfare in Padangsidimpuan City. The phenomenon that made the author interested in studying this problem is the low number of implementations of social products in Islamic banks. This can be seen from the number of fund distributions using the Qardh contract which is less when compared to other contracts. This will certainly have an impact on the welfare of the community around the operational area of ​​the Islamic bank. The author uses field research, qualitative methods with descriptive analysis. The implementation of social activities by Islamic banks in Padangsidimpuan City shows a strong commitment to community welfare, with various programs such as collecting and distributing zakat funds, qardhul hasan, educational scholarships, and responding to natural disasters. These activities have a positive impact in reducing economic pressure on the community and creating a sense of solidarity. However, these positive impacts tend to be temporary, and there are challenges faced in the management and distribution of aid. Limited authority in distributing social funds, strict aid requirements, and lack of effective communication are obstacles that must be overcome to increase the effectiveness of social activities. From the research results, it is seen that although Islamic banks are trying to carry out their social functions well, they need to pay attention to and overcome existing challenges so that these programs can provide more sustainable benefits to the community. This includes developing strategies that are more inclusive and responsive to community needs. Increasing transparency in the aid distribution process and active community participation are also very important to create trust and reduce dissatisfaction.

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