Jurnal Iqtisaduna
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.
Articles
235 Documents
<![CDATA[Implementasi Prinsip Good Governance Pada Lembaga Pengelolaan Zakat BAZNAS Kota Gorontalo ]]>
<![CDATA[Sudirman Sudirman]]>
<![CDATA[ Jurnal Iqtisaduna Vol 4 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v4i2.6246
<![CDATA[This study aims to analyze the implementation of the principles of good governance in the management of zakat in the National Zakat Agency (BAZNAS) of Gorontalo City. This research is qualitative research. Data collection techniques are carried out through interviews, observation, and documentation.The results of the study show that the implementation of the principles of Good Governance in the BAZNAS Institute of Gorontalo City is sufficient, both in the aspects of transparency, justice, and responsibility as well as on the legal aspects. Then, specifically in the aspect of accountability, it has not been fully in accordance with the Accounting Standard Statement PSAK 02 revision 2009. In this study it was found that the cash outflow report has not referred to ED PSAK found that BAZNAS Gorontalo City only reported 2 activities, namely operational and investment activities, while in the aspect of funding has not been raised in the financial statements]]>
<![CDATA[PREDIKSI POTENSI ZAKAT MAL/PROFESI KABUPATEN TULUNGAGUNG DENGAN METODE EXPONENTIAL SMOOTHING ]]>
<![CDATA[Elok Fitriani Rafikasari]]>;
<![CDATA[Ahmad Supriyadi]]>
<![CDATA[ Jurnal Iqtisaduna Vol 4 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v4i2.6563
<![CDATA[Penerimaan zakat di BAZNAS termasuk BAZNAS Kabupaten Tulungagung cenderung mengalami peningkatan. Peningkatan penerimaan zakat dalam hal ini zakat mal/profesi harus diimbangi dengan upaya untuk perbaikan pelayanan dalam pengelolaan zakat. Prediksi potensi zakat mal/profesi harus dilakukan sebagai upaya antisipasi ketidakstabilan jumlah zakat yang diterima. Metode yang tepat digunakan dalam prediksi potensi zakat Kabupaten Tulungagung adalah metode Exponential Smoothing. Prediksi nilai penerimaan zakat Mal/Profesi Kabupaten Tulungagung pada tahun 2018 berkisar antara nilai 120.402.877 - 185.563.787]]>
<![CDATA[Differentiation, Promotion, and Interest in Building Spiritual Capital Muzzaki ]]>
<![CDATA[Setyo Budi Hartono]]>
<![CDATA[ Jurnal Iqtisaduna Vol 4 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v4i2.6673
<![CDATA[The purpose of this study is to determine the formulation of variables that influence between differentiation, promotion, and zakat interest in forming spiritual capital in muzakki. Differentiation, promotion, and interest in this study use a religious approach in developing indicators that are used to explain the spiritual capital in muzakki. Purposive sampling is a technique used in this study, namely as many as 100 muzakki people who channel zakat through the National Zakat Amil Agency (BAZNAS) in Indonesia. Testing of research data using Partial Least Square (PLS). The results of this study indicate that differentiation and promotion leads to increased zakat interest, but differentiation and promotion does not lead to an increase in spiritual capital in muzaaki. The formation of spiritual capital in muzakki is explained through interest formed from the differentiation and promotion that has been carried out by the Amil Zakat Agency in Indonesia (BAZNAS). From the results of PLS testing shows that the influence of differentiation mediated by promotion has a greater influence on the interest of muzakki to tithe. Promotion plays a role as a link between differentiation and the formation of zakat interests to become a spiritual capital in muzakki.]]>
<![CDATA[Al-Falah Dalam Wakaf Tunai ]]>
<![CDATA[Askar Fatahuddin]]>;
<![CDATA[Muslimin Kara]]>;
<![CDATA[Mukhtar Lutfi]]>;
<![CDATA[Wahyuddin Abdullah]]>
<![CDATA[ Jurnal Iqtisaduna Vol 4 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v4i2.6954
<![CDATA[Knowing the mechanisms in management of waqf management is very important to know both individuals and waqf institutions. The Indonesian Charity Foundation continues to make efforts to achieve maximum prosperity. However, what is the management if reviewed by fiqh, compilation of Islamic law and Law no. 4 of 2004 concerning representatives. This study uses a type of qualitative research with descriptive analysis and socio-historical approach to determine the observed organizational behavior. Exploration of the foundation's programs, events, and activities was analyzed by a normative theological approach (fiqh, KHI) and the law to find out the implementation of cash waqf activities in a review of compilation of Islamic law and legislation on representation. Until finally it was discovered the management of cash waqf management, and knew the mechanism for the distribution of cash waqf management benefits based on the principles of "Giving", "Inspiring" and "Ikhlas" in establishing mauquf alaihi.]]>
<![CDATA[Mengungkap Aspek Sedekah dalam Transaksi Mangpaindan Doi pada Masyarakat Lunjen Enrekang ]]>
<![CDATA[Andi Suwandi Putra Suaib]]>;
<![CDATA[Wahyuddin Abdullah]]>;
<![CDATA[Muslimin Kara]]>
<![CDATA[ Jurnal Iqtisaduna Vol 4 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v4i2.6962
<![CDATA[The focus of this research is the practice of transaction and doi and aspects of charity in the transaction. This study uses a qualitative paradigm with a phenomenal approach. The data validity testing uses data triangulation techniques and theory triangulation to improve data validity and reliability. The results of this study are (1) the mechanism of transactions that are carried out and carried out by individual Lunjen people has no witnesses, no written form, and no return agreement. (2) Money inflation in other transactions and transactions occurs between the lending time and payment of the debt. (3) The results of the qardh alms calculation obtained state that each muqridl gives alms qardh and also muqtaridl obtains the opposite. Transactions and doi have sharia added value (shari'ah value added) such as economic value added to the charity aspect of value reduction (inflation), mental added value to altruistic feelings and spiritual added value, namely sincerity and a sense of God's presence]]>
<![CDATA[Penguatan Peran Perguruan Tinggi Islam Dalam Mendorong Pengembangan Lembaga Keuangan Syariah di Indonesia ]]>
<![CDATA[Murtiadi Awaluddin]]>
<![CDATA[ Jurnal Iqtisaduna Vol 4 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v4i2.6970
<![CDATA[The purpose of this study is to formulate appropriate strategies in strengthening the role of Islamic universities in encouraging the development of Islamic financial institutions in Indonesia. Researchers took the object of research on three PTKI in Makassar. The type of research is qualitative analysis of phenomological approach. Data is obtained from primary data in the form of statements and attitudes, then secondary data in the form of relevant literature and support the discussion of research, documentation. Techniques of collecting data in the form of observation, documentation, interview (Interview) directly with the parties concerned. Then the technique of processing and data analysis is done through four stages, namely: data collection, data reduction, data presentation, and conclusion. The result shows that Islamic University has great potential and role in supporting the development of Shariah financial institutions in Indonesia both in terms of human resource needs, as well as the marketing potential of syariah financial products.]]>
<![CDATA[PERGESERAN PARADIGMA IJARAH DALAM FATWA EKONOMI DSN-MUI DAN IMPLEMENTASINYA DI KOPERASI SYARIAH NTB ]]>
<![CDATA[Muhammad Salahuddin]]>;
<![CDATA[Muslihun Muslim Muslihun]]>;
<![CDATA[Zaenal Arifin Munir]]>
<![CDATA[ Jurnal Iqtisaduna Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v5i2.9399
<![CDATA[Ekonomi syariah di Indonesia saat ini masih mencari format ideal untuk terus berpartisipasi aktif dalam konteks pembangunan Indonesia. Oleh karena itu DSN-MUI sebagai lembaga ‘pengawal’ gerak ekonomi syariah di Indonesia berupaya mengembangkan konsep dalam fikih dan disesuaikan dengan realitas ekonomi modern. Ijarah dalam kontek di atas adalah sebagai bagian dari pengembangan dimaksud. Pergeseran paradigma ija>rah pada tataran konseptual fatwa, akan dilihat implentasinya dalam realitas aktivitas mikro ekonomi di lembaga koperasi syariah Nusa Tenggara Barat]]>
<![CDATA[TRADISI DUI MENRE PADA SUKU BUGIS DI KABUPATEN WAJO: KAJIAN HUKUM ISLAM ]]>
<![CDATA[Ekawati Ekawati]]>
<![CDATA[ Jurnal Iqtisaduna Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v5i2.10262
<![CDATA[Penelitian ini membahas tentang Tradisi dui menre pada Suku Bugis di Kabupaten Wajo (Kajian Hukum Islam) bertujuan untuk mengetahui kedududukan dui menre dan hukum pernikahan adat bugis di Kabupaten Wajo. Penelitian ini menggunakan metode (library research) dan (field research) dan serta artikel-artikel yang di anggap mempunyai kaitan masalah yang akan di teliti mengenai pemberian dui menre. Penelitian ini melalui tekhik wawancara berdasarkan data hasil wawancara yang ada penulis berusaha menarik kesimpulan yang lebih umum. Peneliti ini dilakukan di Kantor Urusan Agama Kabupaten Wajo, Toko Agama dan Toko Adat. Dalam hasil penelitian ini dapat dikemukakan bahwa ternyata masyarakat bugis khususnya di Kabupaten Wajo menganggap bahwa pemberian dui menre adalah tradisi wajib, yang diberikan oleh pihak laki-laki kepada pihak perempuan yang fungsinya digunakan sebagai biaya uantuk melaksanakan pesta pernikahan, dan memberikan rasa hormat bagi keluarga pihak perempuan. Kedudukan dui menre dalam pernikahan adat bugis salah satu syarat utama, karna jika tidak ada dui menre maka tidak ada pula pernikahan. Islam tidak mengatur mengenai ketentuan dui menre akan tetapi hukumnya mubah. Kata Kunci: Adat, Dui menre, Pernikahan, Sulawesi Selatan, Tradisi Bugis]]>
<![CDATA[PERSPEKTIF ISLAM TERHADAP DISTRIBUSI KEKAYAAN DALAM HUBUNGAN JURAGAN-PUNGGAWA SAWI PADA KEHIDUPAN NELAYAN ]]>
<![CDATA[Ardhina Nur Aflaha]]>
<![CDATA[ Jurnal Iqtisaduna Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v5i2.10550
<![CDATA[Tujuan penelitian ini secara umum adalah untuk mengetahui bentuk keadilan distribusi kekayaan dalam hubungan juragan-punggawa sawi dalam kehidupan nelayan di Desa Sampulungan. Dan tujuan khusus dari penelitian ini yakni, untuk mengetahui bentuk distribusi kekayaan dalam hubungan juragan-punggawa sawi dalam kehidupan nelayan di Desa Sampulungan perspektif keadilan ekonomi Islam.Penelitian ini merupakan penelitian deskriptif kualitatif. Penelitian ini di lakukan di Desa Sampulungan Kecamatan Galesong Utara Kabupaten Takalar. Penelitian ini dilakukan di 4 dusun Di Desa Sampulungan yakni Sampulungan lompo, Sampulungan ca’di, Sampulungan beru dan Sampulungan. Pendekatan yang digunakan adalah pendekatan teologis normatif, sosiologi dan pendekatan ekonomi Islam. Metode pengumpulan data meliputi wawancara, observasi dan dokumentasi. Data yang terkumpul dianalisis melalui beberapa tahapan yakni reduksi data, penyajian data dan tahap penarikan kesimpulan. Populasi dari penelitian ini meliputi juragan, punggawa dan sawi dari Desa Sampulungan Kecamatan Galesong Utara Kabupaten Takalar dengan menggunakan metode snowball sampling.Hasil penelitian ini menunjukkan bahwa bentuk distribusi kekayaan juragan-punggawa sawi di Desa Sampulungan tidak melanggar distribusi kekayaan perspektif ekonomi Islam. Pada prakteknya distribusi kekayaan yang merata melalu kerja sama dalam bentuk kemitraan atau syirkah ‘ainan.]]>
<![CDATA[WHITLEBLOWING INTENTION SEBAGAI BAGIAN DARI ETIKA ISLAM DITINJAU DARI INTENSITAS MORAL, ORIENTASI ETIKA RELATIVISME DAN RELIGIUSITAS ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Jurnal Iqtisaduna Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v5i2.10701
<![CDATA[Wrongdoing can occur in every organization. When an individual knows the wrongdoing, there is an option for the individual to leave it or report it. The individual's intention to report a wrongdoing can be influenced by factors related to themself, organization and environment.The purpose of this study is to examine the factors in their intention to report violations which consist of ethical orientation factors of relativism, moral intensity and religiosity. The object in this study is IAIN Surakarta Accounting students.The results of this study indicate that the variables of ethical orientation and religiousity have a significant influence on the intention to report wrongdoing. While the moral intensity variable does not affect the whistleblowing intentions.]]>
