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Muh. Hasbi Ash. Shiddiq
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Islamic Economic and Business Journal
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
 1 
Search results for , issue "Vol 4, No 2 (2022)" : 6 Documents clear
IMPLEMENTASI AKAD MUSYARAKAH MUTANAQISHAH DI LEMBAGA KEUANGAN ISLAM Syahruddin Kadir; Mukhtar Lutfi; Nasrullah Bin Sapa; Abd. Hafid
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3754

Abstract

Some consumptive financing at Bank Muamalat and BMT are intended for customers such as mortgage products (home ownership) and vehicles, several types of contracts are executed, namely Musyarakah Mutanaqishah (MMQ). However, financing in the Musyarakah Mutanaqishah (MMQ) contract pattern still faces common problems. This study focuses on knowing the implementation of the Musyarakah Mutanaqishah (MMQ) contract on housing and vehicle financing. The research method used is a descriptive qualitative method with a literature review approach with data collection techniques namely literature study. The results showed that the implementation of the MMQ contract on housing and vehicle financing at Bank Muamalat and BMT was in line with DSN MUI Fatwa No. 73/DSN-MUI/XI/2008 concerning Musyarakah Mutanaqishah (MMQ), due to the existence of terms and conditions that there is a capital contribution of both parties between Islamic financial institutions and customers. The customer asks the financial institution to issue a partnership capital for the purchase of a house/vehicle, then the financial institution also includes partial/complementary capital so that it is referred to as an association/musyarakah then the customer pays the rent, and shares the proceeds with the bank.
PENGARUH PENERIMAAN PAJAK DAN KEPATUHAN KEWAJIBAN PAJAK RUMAH BURUNG WALET TERHADAP PEROLEHAN PAD Nasution Nasution; Haliah Haliah; Nirwana Nirwana; Ismail Keri
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3761

Abstract

This study aims to find out how the effect of collecting walét bird nest taxes on local revenue for the Luwu Regency government. This study focuses on swallow nest entrepreneurs in Luwu Regency. The technique of collecting data in this research is by using a questionnaire with 9 samples of walét bird entrepreneurs, using multiple linear analysis method. Based on the results of the study, swallow nest collection (X1) and taxpayer compliance (X2) simultaneously have a significant effect on local revenue (Y) in Luwu Regency.
KAJIAN KRITIS TERHADAP FENOMENA FRAUD BUMN; TINJAUAN FRAUD DIAMOND THEORY Suhartono Suhartono; Raodahtul Jannah; Namla Elfa Syariati
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3757

Abstract

The orientation of this research is to find out what deviation model or fraud model is carried out by the BUMN from the perspective of the Fraud Diamond Theory and how the losses caused by the fraud committed by the BUMN to the State and society. To achieve this goal, the research uses a type of qualitative research with a critical paradigm that examines a public problem or social issue in detail and depth based on a developing phenomenon using literature research methods. The results of the study show that the deviations that occur in BUMN are due to pressure from political and economic elements as well as opportunities that are the motive for committing fraud as described in the diamond fraud theory. In addition, the ability possessed makes it easier for him to do all what he thinks is right from their point of view.
THE LOW ESTABLISHMENT OF THE PPAT WORKING HONORARIUM ON THE TRANSFER OF LAND RIGHTS IN JAYAPURA CITY FROM A SHARIA ECONOMIC PERSPECTIVE MUHAMAD ZAINAL ABIDIN; MUHAMMAD ABDUL AZIZ
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3758

Abstract

There are 24 Land Deed Officials (PPAT) in the city of Jayapura. In the Government Regulation of the Republic of Indonesia number 24 of 2016 regarding Land Deed Making Officials (PPAT), in article 32 paragraph 1 regarding honoraria, rules have been set regarding honoraria for PPAT officials, but in reality there are many land deed making officials who handle the transfer of land rights under 1% of the regulations of the government of the republic of Indonesia. The purpose of this research is to find out the factors that influence differences in the awarding of honoraria for land deed officials (PPAT) in Jayapura City. In addition, from the standpoint of Sharia economic law, solutions to the low application of honoraria are sought. The research method uses descriptive qualitative research with a normative juridical approach. The results of the study show that the factors that influence differences in the awarding of PPAT work honoraria in Jayapura City are the low relationships between PPATs. There is a perception of freedom to grant honoraria that do not exceed 1%, and there is no stipulation for honoraria below 1%.
ANALISIS TRANSAKSI GADAI EMAS DENGAN AKAD IJARAH DAN DAMPAKNYA TERHADAP UANG BEREDAR (Studi Kasus pada Bank Sulselbar Syariah Cabang Boneperiode 2021-2022) Andi Ismirah Oktaviani; Muh. Hasbi Ash. Shiddiq
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3759

Abstract

Penelitian ini menguji tentang Pengaruh Gadai Emas dengan akad ijarah terhadap Uang Beredar. Jenis penelitian ini adalah kuantitatif. Objek penelitian dalam penelitian ini adalah Bank Sulselbar Syariah Cabang Utama Bone. Penelitian ini dilakukan selama periode 2020-2021. Analisis data mengunakan Eviews 10 dengan alat uji regeresi linier sederhana dengan uji linieritas, uji normalitas. Namun setelah dilakukan uji normalitas, kedua variabel tidak berdistribusi normal maka dilanjutkan dengan uji transformasi data, selanjutnya dilakukan uji non parametrik dengan metode tanda (sign) menggunakan SPSS. Hasil analisis data diperoleh bahwa data transaksi gadai emas dengan akad ijarah di Bank Sulselbar Syariah Cabang Utama Bone pada tahun 2020-2021 menunjukkan gadai emas tidak mengalami kestabilan pada awal tahun, namun pada pertengahan sampai akhir tahun, mulai mengalami kenaikan yang cukup signifikan. Transaksi gadai emas dengan akad ijarah berpengaruh signifikan terhadap uang beredar Bank Sulselbar Syariah cabang utama Bone periode 2020-2021.
PERDAGANGAN SAHAM DI BURSA EFEK DI INDONESIA MENURUT FATWA DSN-MUI Syamsul Bahri; Muslimin H. Kara; Nasrullah Bin Sapa
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3760

Abstract

Artikel ini mengkaji tentang perdagangan saham dalam bursa efek menurut perspektif syariah. Tulisan penting karena melihat fenomena saat ini, meningkatnya keinginan masyarakat untuk melakukan transaksi jual beli saham. Penelitian ini menggunakan pendekatan normatif dengan tinjaun syariah, yaitu perdagangan saham pada bursa efek. Hasil penelitian menunjukkan bahwa sebagai penyelenggaran perdagangan saham, maka bursa efek memiliki peran sebagai fasilitator perdagangan efek, regulator kegiatan bursa, mengupayakan likuiditas instrumen, mencegah praktik terlarang, melakukan edukasi tentang bursa serta menciptakan instrumen dan jasa baru. Selain itu, perdagangan saham pada bursa efek dalam pandangan syariah di Indonesia berdasarkan pada tiga fatwa DSN- MUI, yaitu fatwa DSN-MUI No. 40 Tahun 2003 tentang Pasar Modal dan Pedoman Umum Penerapan Prinsip Syariah di Bidang Pasar Modal, fatwa DSN-MUI No. 80 Tahun 2011 tentang Penerapan Prinsip Syariah dalam Mekanisme Perdagangan efek, serta fatwa DSN-MUI No. 135 Tahun 2020 tentang saham.

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