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Faculty of Islamic Economics and Business Universitas Islam Negeri Alauddin Makassar
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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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ANALYSIS DETERMINATS OF EARNINGS MANAGEMENT MANUFACTURING COMPANIES LISTED ON THE IDX Lince Bulutoding; Memen Suwandi; Puspita Hardianti Anwar; Nur Rahmah Sari; Nur An'nizar 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.v1i1.11804

Abstract

This study aims to examine the variables that are determinants of earnings management in manufacturing companies both direct effect and indirect effect on the IDX. The type of this study is a quantitative. The population of the study is manufacturing companies listed on the IDX in 2015-2017. The study used data obtained from Purposive sampling method of the company's financial statements accessed through www.idx.com (N=81). Data analysed by Structural Equation Modeling (SEM) using AMOS program. The study found that firm size directly had no significant effect on tax avoidance, sales growth directly had a significant effect on tax avoidance, tax avoidance directly had a significant effect on earnings management. Firm size directly had no effect on earnings management, sales growth directly had a significant effect on earnings management. Firm size does not affect earnings management through tax avoidance. While Sales growth has a significant effect on earnings management through tax avoidance. The implications of this study are: provide input for company practitioners to be more careful in conducting earnings management because they should not be considered as an effort to Tax avoidance by the relevant agencies. This study can help investors in analyzing financial statements in order to understand the practice of earnings management conducted by companies with the aim of tax avoidance that will have a long impact on the continuity of the company. This study provides information for agencies involved in determining policies in the capital market.
ISLAMIC ENTREPRENEURSHIP BASED ON THE CONCEPT OF HONESTY Syahruni Syahrul; M. Wahyuddin Abdullah
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.v1i1.11805

Abstract

Islamic entrepreneurship is an aspect of life that grouped into the problem of mu'amalah. This study aims to elaborated entrepreneurship in an Islamic perspective with the concept of honesty which has implications for strengthening Islamic values in entrepreneurial activities  that  can  bring  people  closer  to  Allah swt.  This  study  used  library  research  with descriptive analysis method. All data collected by reviewing various books, literature, notes, including research that has not been or has been published to look for some references relating to Islamic entrepreneurship and the concept of honesty. It is known that the concept of entrepreneurship of the Prophet Muhammad was carried out by means of shiddiq, amanah, tabligh, fathonah according shariah principle as human representation to prospering the earth. The concept of entrepreneurship as solely because of Allah swt.
THE EMPOWERMENT OF ZAKAT AS SOCIAL FINANCIAL PERSPECTIVE OF ISLAM Hamzah Khaeriyah; Sudirman Sudirman
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.v1i1.11809

Abstract

The focus of this research is on the empowerment of Islamic Social finance perspectives in finding the optimal empowerment model. Still not optimal management of zakat funds so that the potential in advancing the economy through social finance can not be achieved. The purpose of this research will reveal some important points as an idea in building up empowering social finance of zakat funds. This research approach is a qualitative perspective using the grounded theory method.Based on the results of the study will produce a basic theory about the empowerment of zakat funds contained in 5T ieprecise target, precise amount, appropriate cost, timely and precise influence.
ENTREPRENEURIAL SMEs SURVIVING IN THE ERA OF MILLENNIALS AND LATER PERIOD: PROMOTING INVESTMENT GROUP (PGIs) AS SOLUTION Suci Rahmadani Ashar; Irfan Irfan
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.v1i1.11811

Abstract

Entrepreneurial small and medium-sized (SMEs) is The Economic growth pillar that has a significant potential  contribution toward economic development in Indonesian. In the millennial era, SMEs are required to be more competitive caused by Market imperfections and limited opportunities and they are still structural problems. In addition, inability in terms of leadership and management, lack knowledge of usage of technology that makes SMEs unable to develop in optimally to reach domestic and global markets. In fact, the government have not outline strategies to set the direction for economic development for SMEs in the next decade as current global, and digital economy will further allow SMEs to take advantage of new opportunities. The long term in future, SMEs will need the creativity of new market strategies, R & D and Know-well technology of information . For  survive in the digital era and later period,  A Promoting Investment Group (PIGs)  is  a solution to create new opportunities and  SMEs strength. PIGs  focused on mediating among  SMEs and  technology, markets and funds.
REVEALING THE ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT AND REPORTING BEHIND THE VEIL OF LOCAL CULTURAL VALUES Suhartono Suhartono; Irna Virana; Irmawati Irmawati; Nurbiah Saheba Putri
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.v1i1.11813

Abstract

The purpose of this study is to disclouse the implementation of local culture values siri’ na pacce’ and sipakatau sipakainge to management accountability and financial reporting of the village. The value of local culture is a combination of divine values and various values that are formed as the excellence of local culture as well as geographical conditions in the broad context, as past cultural products are continuously Should be made a living. Ethnic Bugis and Makassar Ethnic are two among the four major ethnicities residing in South Sulawesi that has alignment of purpose of life and the value of the values that should be embraced by everyone in social life like siri’ na pacce and sipakatau sipakainga. Research data collected through observation, interviews, and documentation related information. From the results of the study found that the accountability of village financial management and reporting in Bontolebang Village, Bontorappo Village, and Tarowang village of Jeneponto District has been in line with these local cultural values.
RECOMMENDATION OF BOOKKEEPING MODELS FOR MSMEs: STUDY IN EAST INDONESIAN AREA Dian Pertiwi; Nur Hidayah
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.v1i1.11817

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, including in Eastern Indonesia. However, behind the magnitude of the contribution provided there are still obstacles in its development. Provision and presentation of financial statements is still a problem for MSME players. This study will identify the accounting reporting model conducted by MSMEs, identify the information needs of the capital providers, and offer bookkeeping model for MSMEs. The research method uses a qualitative approach. Data is collected by interview techniques and non-behavioural observations of note analysis. The results of the study indicate that accounting reporting carried out by MSMEs mostly only records cash in and cash out. Information needed by capital providers is information related to business operations, including debt and receivables. Based on the interests of MSMEs and capital providers, a simple bookkeeping model is offered which accommodates accounting principles in the SAK EMKM.
ISLAMIC ECONOMIC CREATIVE SOLUTIONS FOR SMALL AND MEDIUM ENTERPRISES IN THE SHORT AND LONG TERM Syahruddin Kadir; M. Wahyuddin Abdullah
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.v1i1.11819

Abstract

This study aims to find out the creative solutions of Islamic economics in overcoming the economic obstacles faced by SMEs both short and long term. This research is descriptive analysis with a qualitative approach from secondary data including and literature. The results of this study indicate that the right Islamic economic solution to addressing the economic barriers of SMEs is to provide Islamic finance, strengthen management, and use financial technology (Fintech) features and establish relationships with customers. This research has implications for improving and strengthening sharia-based SMEs.
ISLAMIC VALUE OF INNOVATIVE PERFORMANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES: CONCEPTUAL REVIEW OF FATHANAH Nur Rahmah; M. Wahyuddin Abdullah; Salmah Said
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.v1i1.11821

Abstract

Small and medium-sized enterprises (SMEs) contribute to the national economy. It follows to increase in market potential. Innovation has an important role in various business competitions. However, innovative performance has not been completely implemented by SME companies. This research offers the concept of fathanah in innovative performance in SMEs. The research method is a review of the literature on SME innovative performance. This study explains the innovative performance of SMEs with six concepts; process innovation, product innovation, management innovation, organizational innovation, marketing innovation, and technological innovation. The concept of fathanah in innovative performance in SMEs with dimensions of intelligence; intellectual quotient (IQ), emotional quotient (EQ), and spiritual quotient (SQ). This paper applies a conceptual approach. The limitations of this paper are that the dimensions mentioned have not been empirically tested. In addition, there may also be other dimensions of Islamic values related to innovative performance apart from the concept of fathanah. However, the fathanah concept is expected to be applied in innovative performance to develop SMEs.
THE STRENGTHENING ROLE OF ISLAMIC FINANCIAL INSTITUTIONS FOR THE REAL SECTOR OF SMEs Tri Mulato; Nursyamsu Nursyamsu
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.v1i1.11822

Abstract

The concept of Islamic economics that prioritizes for optimization of the real sector and makes the financial sector as driving factor of economic activity. Islamic financial institutions continue to provide services for working capital, especially for SMEs, reaching 5 percent. The SMEs also continue to grow to 10 percent, becoming an opportunity for Islamic financial institutions to be able to accompany the movement of SMEs. This article is descriptive qualitative. Described the development of shariah banking financing product  for SMEs and the important role of Islamic financial institutions for SMEs. The results of the study show that the distribution of Islamic bank financing for SMEs in the period of December 2016 to September 2017 reached 61,299,000,000 or grew by 5.504 percent. The biggest financing for SMEs on BUS is equal to 44,872,000, the largest growth in UUS is 21,339 percent. The concept of Islamic economics has similarities with the economic concept of SMEs, both of which are resistant to the storm of crisis, then the concept of Islamic economics puts forward the distribution of income, through Islamic financial institutions income distribution can be realized. Islamic financial institutions will continue to contribute to economic development especially for the SMEs real sector.
THE INFLUENCE OF SPIRITUAL, INTELECTUAL, AND EMOTIONAL INTELLIGENCE ON AUDIT QUALITY Firman Menne; Muhammad Yusuf Saleh; Muhammad Agung Aziz
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.v1i1.11823

Abstract

This study aims to investigate the influence of spiritual, intellectual and emotional intelligence on audit quality, case studies at Public Accounting Firms in Makassar City. Spiritual intelligence is intelligence possessed by each individual that is related to the human soul and morality. Intelectual Intelligence is possessed by organisms to adapt effectively to complex environments and always change and are influenced by genetic factors. Emotional Intelligence is an ability to understand feelings of self with others, motivate themselves and manage emotions themselves and others. Data are collected through questionnaires with 49 respondent as a number of public accoutant form eight Public Accounting Firms in Makassar. Methods of data analisys using the SPSS to analyze the influence of the Spiritual Intelligence, Intellectual Intelligence and Emotional Intelligence on Audit Quality, case studies in Public Accounting Firms in Makassar City. The result of this study showed that spiritual, Intellectual, and emotional intelligence partially and simultaneously had a positive and significant effect on audit quality.

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