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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 66 Documents
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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.
ANALISIS PELUANG DAN TANTANGAN PRODUK HALAL MAKANAN DAN MINUMAN DI INDONESIA Bahri, Syamsul; Efendi, Ahmad
Islamic Economic and Business Journal Vol 5, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v5i1.4214

Abstract

Penelitian ini bertujuan untuk mengetahui peluang dan tantangan industri halal makanan dan minuman di Indonesia. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data yang digunakan adalah data sekunder yang bersumber dari publikasi yaitu buku, artikel, dan website yang berkaitan dengan makanan dan minuman halal. Adapun hasil penelitian ini menunjukkan bahwa Indonesia sebagai negara yang memiliki mayoritas pendudukan Islam memberikan peluang yang sangat menjanjikan sebagai pusat industri halal. Peluang tersebut dapat dikembangkan dengan melakukan riset potensi daerah. Keragaman sumber daya alam yang dimiliki Indonesia menjadi ciri khas tersendiri dalam menciptakan produk yang berbasis lokalitas. Pengembangan sektor makanan dan minuman halal dapat menjadi pusat produksi, tidak hanya menjadi konsumen dari produk negara lain.
History and Management Zakat in Indonesia Tahir, Ibrahim Ako; muin, rahmawati .
Islamic Economic and Business Journal Vol 5, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v5i1.3861

Abstract

Indonesia as a country with the largest Muslim population in the world, of course, requires paying Zakat according to the pillars of Islam. Since ancient times, zakat has been believed by Muslims as a solution to alleviating poverty. This is evidenced from history during the caliphate of Umar bin Abdul Aziz. In historical records it is told that at that time it was difficult to find mustahik (especially the poor) who were entitled to receive zakat. The success of Umar bin Abdul Aziz in managing zakat is inseparable from the strategy or method of managing zakat. At that time, zakat was managed by the government. So that zakat assets are really well distributed. As a result, the people at that time lived in prosperity. The success in the management of zakat during the time of Umar bin Abdul Aziz should have been used as a guide by the Indonesian government in efforts to alleviate poverty. These efforts can be seen from time to time, both from the period of the Islamic empire, the colonial period, the old order period (early independence, the new order, to the reformation era).
ANALISIS DETERMINAN ISLAMIC HUMAN DEVELOPMENT INDEX (I-HDI) DI NEGARA ANGGOTA ORGANISASI KERJASAMA ISLAM Mardianto, Dedi
Islamic Economic and Business Journal Vol 5, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v5i1.4090

Abstract

This study aims to determine the factors that influence the Islamic Human Development Index (I-HDI) in the Member States of Islamic Cooperation for the period 2010 to 2019. This study uses a quantitative method with a panel data approach (Common Effect Model) as the best model after carried out the specification of the test model. The type of data used is secondary data obtained from the World Bank which is then processed using statistical software eviews 10. The results show that the variable government spending in the health sector and the corruption perception index have a significant positive effect on I-HDI in the OCI countries while for the variable government spending in the education sector has a negative effect and the FDI variable does not have a significant effect on I-HDI in the OIC countries in 2010 to 2019
PERAN EKONOMI KREATIF SEKTOR KERAJINAN UNTUK MENGURANGI TINGKAT PENGANGGURAN REMAJA MENURUT PERSPEKTIF EKONOMI ISLAM Rosmini, Rosmini; Shadriyah, Shadriyah
Islamic Economic and Business Journal Vol 5, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v5i1.4667

Abstract

AbstractPeran ekonomi kreatif sektor kerajinan (pengrajin songkok recca) khususnya remaja muslim terhadap tingkat pengangguran di Desa Carebbu Kecamatan Awangpone Kabupaten Bone. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana peran ekonomi kreatif sektor kerajinan untuk mengurangi tingkat pengangguran remaja pada pengrajin songkok recca di Desa Carebbu Kecamatan Awangpone  Kabupaten Bone dan untuk mengetahui bagaimana ekonomi kreatif sektor kerajinan (pengrajin songkok recca) mengurangi tingkat pengangguran remaja menurut perspektif ekonomi Islam pada pengrajin songkok recca di Desa Carebbu Kecamatan Awangpone  Kabupaten Bone.  Metodologi dalam penelitian ini menggunakan pendekatan kualitatif yaitu penelitian lapangan. Sumber data yang digunakan adalah data primer dan data sekunder. Informan dalam penelitian ini adalah 1 pemilik usaha, 3 remaja pengrajin songkok recca dan 1 tokoh ekonomi Islam. Teknik pengumpulan data yang dilakukan adalah wawancara dan dokumentasi. Hasil penelitian menunjukan (1) Peran ekonomi kreatif sektor kerajinan songkok recca untuk mengurangi tingkat pengangguran remaja berdampak positif. Songkok recca memberikan wadah bagi remaja muslim sehingga tidak menganggur. Selain ide kreativitas dalam membuat corak/motif songkok recca, dalam mengembangkan songkok recca baik dari segi corak/motif, pemasaran produk yang bukan hanya dijual langsung ke toko atau pasar tetapi juga dilakukan secara online. (2) Ekonomi kreatif sektor kerajinan songkok recca untuk mengurangi tingkat pengangguran remaja menurut perspektif ekonomi Islam telah sejalan dengan syariah yakni telah sesuai dengan nilai-nilai ekonomi Islam.

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