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Islamic Economic and Business Journal

ieb
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Published by Institut Agama Islam Negeri Bone

ISSN : 27158853 EISSN : 29631025 DOI : 10.30863/iebjournal.v5i1.4214

Core Subject : Economy,

Economics, Econometrics & Finance

IEB (Islamic Economic & Business) Journal is a scientific journal published by the Faculty of Islamic Economics and Business IAIN Bone. This journal contains never-before-published articles in the form of research or applied research articles, study articles related to Sharia Economy and Environment, including Sharia Business, Sharia Banking, Sharia Marketing, Human Resources, Sharia Finance, Zakat, Waqf, Poverty Alleviation, Public Finance, Monetary Economics, Economic Development, Maqasid al-Syariah, Institutional Economics, Sharia Management, Corporate Governance , Risk Management, Securitization and Sukuk, Sharia Capital Market, Insurance and other topics related to this field.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 6 Documents

Search results for , issue "Vol 3, No 1 (2021)" : 6 Documents clear

THE EFFECT OF HALAL LABEL AND FOOD INGREDIENTS TO THE PURCHASING DECISION ON IMPORTED FOOD PRODUCTS (Study On Islamic Economics and Business Faculty Students) Jumarni Jumarni
Islamic Economic and Business Journal Vol 3, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

The study discusses the Effect of Halal Label and Food Ingredients to the Purchasing Decision on Imported Food Products on Islamic Economics anda Business Faculty Students. The purpose of this study was to determine the effect halal label and food ingredients to the purchasing decision on imported food products. This study used ex post facto research with an quantitative approach. The population in this study were all students of the Islamic Economics and Business faculty with a sample of 80 respondents. The data collection method used is questionnaire and literature review. The data analysis tool used in this study is multiple linear regression analysis. The results showed that variables of halal label and food ingredients had a significantly positive effect to the purchasing decision on imported food products. The contribution of variable for halal label to purchasing decision is 6% and for variable good ingredients is 9,8%. The contribution of variables for halal label and food ingredients to purchasing decision is 15,4 % and the remaining 84,6% is effected by other variables not used in this study.

THE INFLUENCE OF THE FAMILY HOPE PROGRAM (PKH) AGAINST POVERTY ALLEVIATION IN ISLAMIC ECONOMIC PERSPECTIVE Winda Jayanti; Rina Novianty
Islamic Economic and Business Journal Vol 3, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study discusses the Family Hope Program (PKH) and its effect on poverty alleviation in Waetuwo Village, Tanete Riattang Timur District, Bone Regency. The Harapan Family Program is one of the assistance programs for the poor, especially the fulfillment of basic education and health needs for children from poor families, which is a government program to overcome poverty problems. This research was conducted with the aim of knowing the effect of the Family Hope Program (PKH) on poverty alleviation from an Islamic economic perspective.The results showed that there was a positive and significant effect of the Family Hope Program on poverty alleviation in Waetuwo Village, although it showed a relatively low correlation or relationship value. This is supported by the results of descriptive analysis which shows that the Family Hope Program in the short term can provide an income effect (the impact that occurs when changes in prices or income will increase) to RTSM through reducing the burden on household expenses so that it can break the poverty chain through efforts to increase access to education and health, which was 3.8% while 96.2% was influenced by other factors. Viewed from the perspective of Islamic Economics in alleviating poverty based on the Islamic Economic system which has the principle of social security and the realization of welfare (Falah), in its implementation the new Family of Hope Programis only limited to government social security to meet health and education needs for poor families, however To obtain welfare (Falah), the Family Hope Program cannot be said to be able to improve the welfare of the poor.Penelitian ini membahas tentang Program Keluarga Harapan (PKH) serta pengaruhnya terhadap Pengentasan Kemiskinan di Kelurahan Waetuwo Kecamatan Tanete Riattang Timur Kabupaten Bone. Program Keluarga Harapan merupakan salah satu program bantuan bagi masyarakat miskin khususnya pemenuhan kebutuhan dasar pendidikan dan kesehatan bagi anak-anak dari keluarga miskin yang merupakan program dari pemerintah untuk mengatasi masalah kemiskinan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Program Keluarga Harapan (PKH) terhadap Pengentasan Kemiskinan dari segi Perspektif Ekonomi Islam.Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan dari pengaruh Program Keluarga Harapan terhadap pengentasan kemiskinan di Kelurahan Waetuwo, meskipun menunjukkan nilai korelasi atau hubungan yang relatif rendah. Hal ini didukung dari hasil analisis deskriptif yang menunjukkan bahwa Program Keluarga Harapan dalam jangka pendek dapat memberikan income effect (dampak yang terjadi ketika adanya perubahan harga atau pendapatan akan meningkat) kepada RTSM melalui pengurangan beban pengeluaran Rumah Tangga sehingga dapat memutus mata rantai kemiskinan melalui upaya peningkatan akses terhadap pendidikan dan kesehatan, yakni sebesar 3,8% sedangkan 96,2% dipengaruhi oleh faktor lain. Dilihat dari segi pandangan Ekonomi Islam dalam mengentaskan kemiskinan berdasarkan pada sistem Ekonomi Islam yang memiliki prinsip yaitu adanya jaminan sosial serta terwujudnya kesejahteraan (Falah), dalam implementasinya Program Keluarga Harapan baru hanya sebatas jaminan sosial pemerintah untuk memenuhi kebutuhan kesehatan dan pendidikan bagi keluarga miskin, namun untuk memperoleh kesejahteraan (Falah) Program Keluarga Harapan belum bisa dikatakan dapat mensejahterakan masyarakat miskin.

REAKSI PASAR TERHADAP PENAWARAN SUKUK DAN OBLIGASI DI BURSA EFEK INDONESIA Fitriani Fitriani
Islamic Economic and Business Journal Vol 3, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

The aim of this research is to examine the market reaction to the offering of Sukuk and bonds. Testing the market reaction is done by looking at the presence or absence of significant abnormal returns before and after the offer date as well as a comparison of the market reaction to the offering of Sukuk and bonds. This research used the event study method. The population of this study were all publicly traded companies that had been and are still actively listed on the Indonesia Stock Exchange (IDX) for the 2012-2015 period. The sample selection technique used purposive sampling method and obtained as many as 54 issuers offering bonds and 9 Sukuk issuers. Based on the results of statistical testing with a one-sample t-test around the offering date of Sukuk and bonds, it showed that there was an insignificant average abnormal return (AAR). It can be concluded that there was no significant market reaction around the date of offering Sukuk and bonds.

PERAN FORUM PENGUSAHA MUDA NAHDHIYYIN (F-PMNI) DALAM RECOVERY PEREKONOMIAN KABUPATEN BONE PADA ERA NEW NORMAL Musrini Muis
Islamic Economic and Business Journal Vol 3, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

One of the communities or associations of youth entrepreneurs in Bone is the Nahdhiyyin Indonesia Youth Entrepreneurs Forum (F-PMNI). The presence of F-PMNI is also expected to be able to play a role in economic recovery in Bone in the new normal era. This study aims to provide a description and description of the role played by youth nahdhiyyin entrepreneurs in Bone in economic recovery and becoming more responsive to changes in the business climate during the new normal. This study used a type of field research with a descriptive qualitative approach. The results of research related to the role of F-PMNI in the economic recovery of Bone district in the new normal era, namely Providing education for business actors, Providing capital assistance for business development, As innovators in their contribution to economic development, entrepreneurs looking for sources of innovation, paying close attention to changes -changes that occur, calculate opportunities, and plan innovations to be carried out, Act as a Risk Taker, and the presence of F-PMNI is also expected to be able to become a liaison between the community or business actors with the government so that synergy and good partners can be established, so that the economic recovery able to walk well. Salah satu komunitas atau lembaga perkumpulan pengusaha muda yang ada di Kabupaten Bone, yaitu Forum Pengusaha Muda Nahdhiyyin Indonesia (F-PMNI). Kehadiran F-PMNI juga diharapkan mampu berperan dalam recovery perekonomian di Kabupaten Bone pada era new normal. Penelitian ini bertujuan untuk memberikan deskripsi dan gambaran terkait peran yang dilakukan oleh para pengusaha muda nahdhiyyin di Kabupaten Bone dalam recovery perekonomian dan menjadi lebih responsif terhadap perubahan iklim bisnis pada masa new normal. Penelitian ini menggunakan jenis penelitian lapangan dengan pendekatan kualitatif deskripstif. Adapun hasil penelitian terkait peran F-PMNI dalam recovery perekonomian kabupaten Bone pada era new normal, yaitu Memberikan edukasi bagi para pelaku usaha, Memberikan bantuan permodalan untuk pengambangan usaha, Sebagai inovator dalam kontribusinya atas pembangunan ekonomi, pengusaha mencari sumber inovasi, memperhatikan dengan seksama perubahan-perubahan yang terjadi, melakukan kalkulasi peluang, serta merencanakan inovasi yang akan dilakukan, Berperan sebagai Risk Taker, dan Kehadiran F-PMNI juga diharapkan mampu menjadi penghubung masyarakat atau para pelaku usaha dengan pemerintah agar mampu terjalin sinergitas dan mitra yang baik, sehingga recovery perekonomian mampu berjalan dengan baik.

PENGARUH AKAD MUDHARABAH, MUSYARAKAH DAN WADIAH TERHADAP PENINGKATAN LABA PADA PT. BANK BNI SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN Hesti Sugesti; Hartas Hasbi
Islamic Economic and Business Journal Vol 3, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This research purposed to specigy (1) the impact of mudharabah contract on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority, (2) the effect of musyarakah agreement on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority, (3) the effect of wadiah contract on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority, and (4) the effect of mudharabah, musyarakah and wadiah contracts on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority.This study was conducted in August 2020. It is quantitative research with secondary data sources obtained from the quarterly financial reports of PT. Bank BNI Syariah in 2015 – 2019. The data were collected through observation and documentation and then analyzed by using descriptive statistical analysis methods, multiple linier regression analysis, classical assumption test, determination coefficient test, as well as hypothesis testing. The sample of the research was all financial reports at PT. Bank BNI Syariah consisting of 20 samples.The results of the analysis showed that: (1) mudharabah contract did not have a positive and insignificant effect on the increase of profitability, evidenced by the t value of -0,214 with a significant value of 0,834 0,050, (2) musyarakah contract has a notabel influence on the increase of profitability, evidenced by the t value of 7,832 and significant value of 0,000 0,050, (3) wadiah contract has no positive and insignificant effect, evidenced by the t value of -0,291 and a significant value of 0,775 0,050; and (4) simultaneously the three variable have a great and important impact on the increase of profitability with 81%.Studi yang dilakukan mepunyai tujuan untuk (1) mengindentifikasi adanya pengaruh akad mudharabah terhadap peningkatan laba pada PT. Bank BNI Syariah yang terdaftar di OJK (Otoritas Jasa Keuangan), (2) melihat adanya pengaruh akad musyarakah terhadap Peningkatan Laba pada PT. Bank BNI Syariah yang terdaftar dalam OJK (Otoritas Jasa Keuangan), (3) untuk mengidentifikasi adanya pengaruh akad wadiah terhadap peningkatan laba pada PT. Bank BNI Syariah yang terdaftar di OJK (Otoritas Jasa Keuangan), (4) melihat adanya pengaruh akad mudharabah, musyarakah dan wadiah terhadap peningkatan laba pada PT. Bank BNI Syariah yang terdaftar di OJK (Otoritas Jasa Keuangan).Laporan keuangan triwulan PT. Bank BNI Syariah periode 2015 sampai 2019 yang digunakan bersumber dari data sekunder melalui metode observasi dan dokumentasi. Teknik analisis data dalam studi yang dikaji ini ialah menerapkan analisis regresi linear berganda dioperasikan melalui software SPSS 20.Riset ini menunjukan bahwasanya (1) akad mudharabah tidak berpengaruh positif dan tidak signifikan terhadap peningkatan laba, dibuktikan nilai t hitung sebesar -0,214 dengan nilai signifikan 0,834 0,050. (2) Akad musyarakah berpengaruh positif dan signifikan terhadap peningkatan laba, dibuktikan nilai thitung sebesar 7,832 dan nilai signifikan 0,000 0,050, serta (3) Akad wadiah tidak berpengaruh positif dan tidak signifikan, dibuktikan nilai t hitung sebesar - 0,291 nilai signifikan sebesar 0,775 0,050, kemudian (4) secara simultan ketiga variabel tersebut berpengaruh positif dan signifikan terhadap peningkatan laba sebesar 81%.

GREEN ACCOUNTING BERBASIS MASLAHAH DALAM UPAYA MENUNJANG KEBERLANGSUNGAN USAHA ENTITAS BISNIS Masyhuri Masyhuri
Islamic Economic and Business Journal Vol 3, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

This study aims to understand the concept of maslahah-based green accounting to support business continuity (going concern) business entities in the environmental field. This study uses qualitative research with a phenomenological approach to understand the implementation of green accounting through the concept of maslahah to support the going concern of a business entity. Data were obtained through references from the Qur'an, journals, articles, and books related to green accounting. Based on the discussion conducted, it is known that the application of green accounting has a positive impact on efforts to prevent environmental pollution. The application of maslahah-based green accounting is conceptualized in environmental care, involvement in the environment, environmental reporting, and environmental audits based on maslahah. In addition, the application of maslahah-based green accounting through the internalization of religion, soul, mind, lineage, and property will ensure the existence and business continuity (going concern) of more useful business entities.

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Contact Name
Muh. Hasbi Ash. Shiddiq

Contact Email
hasbi.m.as@iain-bone.ac.id

Phone
+6281332163600

Journal Mail Official
hasbi.m.as@iain-bone.ac.id

Editorial Address
JL. HOS Cokroaminoto Watampone Kabupaten Bone, Sulawesi Selatan INDONESIA

Location
Kab. bone,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muh. Hasbi Ash. Shiddiq

Contact Email hasbi.m.as@iain-bone.ac.id

Phone +6281332163600

Journal Mail Official hasbi.m.as@iain-bone.ac.id

Editorial Address JL. HOS Cokroaminoto Watampone Kabupaten Bone, Sulawesi Selatan INDONESIA

Location Kab. bone, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muh. Hasbi Ash. Shiddiq

Contact Email
hasbi.m.as@iain-bone.ac.id

Phone
+6281332163600

Journal Mail Official
hasbi.m.as@iain-bone.ac.id

Editorial Address
JL. HOS Cokroaminoto Watampone Kabupaten Bone, Sulawesi Selatan INDONESIA

Location
Kab. bone,

Sulawesi selatan

INDONESIA