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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 74 Documents
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THE EFFECT OF TRANSPARENCY AND INFORMATION TECHNOLOGY USE ON THE QUALITY OF FINANCIAL REPORTS OF ZAKAT MANAGEMENT ORGANIZATIONS WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE : (Study of Zakat Management Organizations in Makassar City) Jannah, Raodahtul Odha; NUR FADHILAH S., NUR FADHILAH S.; SUMARLIN, SUMARLIN
Islamic Economic and Business Journal Vol. 7 No. 2 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i2.10348

Abstract

This study aims to determine the influence of transparency and the use of information technology on the quality of financial reports, as well as the role of HR competency as a moderating variable. This study was conducted at the Zakat Management Organization in Makassar City. The study used a quantitative approach with a causal comparative method. Data were collected through questionnaires from 32 respondents selected using purposive sampling techniques. Data analysis was carried out using multiple linear regression and the Moderated Regression Analysis (MRA) test using the absolute difference value approach. The results of the study indicate that transparency and utilization of information technology have a positive and significant effect on the quality of financial reports, HR competency moderates the effect of transparency on the quality of financial reports, and HR competency does not moderate the effect between the utilization of information technology on the quality of financial reports. The implications of this study underline the importance of transparency and utilization of information technology in improving the quality of financial reports so that it can increase public trust in zakat management organizations.
Beyond Bureaucratic Limits and Social Challenges: Examining Hindrances to MSMEs as a Source of Indonesian Foreign Exchange Parlina, Seli; Hudaya, Aldian
Islamic Economic and Business Journal Vol. 7 No. 2 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i2.10457

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are not just economic entities but also the pillars of Indonesian economy, representing the people's economic strength and holding tremendous potential as a source of foreign exchange for the country. However, this potential is often hindered by top-level structural factors such as complex bureaucracy, bias towards more affluent investors, and bottom-level challenges like the lack of digital literacy, limited market access, and constrained production capacities. This paper delves into these hindrances from scientific Management and Sociology perspectives using a qualitative approach through interviews and literature studies. It serves as a critical reflection on the urgent need for alignment between national policies and social realities, a crucial step towards achieving national economic independence through the empowerment of MSMEs.
THE EFFECT OF COMMUNITY INCOME AND POPULATION SIZE ON THE DEMAND FOR GRANULATED SUGAR IN DKI JAKARTA: Community Income, Number of Population, Sugar Demand, Sugar Consumption Kurniati, Ira; NUR RAHMANSYAH; INDRI DAMAYANTI; SUGIYONO; ERI MARDIANI
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan masyarakat dan jumlah penduduk terhadap permintaan gula pasir di Provinsi DKI Jakarta. Gula pasir merupakan salah satu komoditas pangan strategis dengan tingkat konsumsi yang cenderung meningkat seiring pertumbuhan penduduk dan perubahan tingkat pendapatan masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari instansi terkait, seperti Badan Pusat Statistik (BPS), dalam bentuk time series selama periode tertentu. Variabel independen dalam penelitian ini adalah pendapatan masyarakat dan jumlah penduduk, sedangkan variabel dependen adalah permintaan gula pasir. Hasil penelitian menunjukkan bahwa secara simultan pendapatan masyarakat dan jumlah penduduk berpengaruh signifikan terhadap permintaan gula pasir di DKI Jakarta. Secara parsial, pendapatan masyarakat berpengaruh positif terhadap permintaan gula pasir, demikian pula jumlah penduduk yang menunjukkan pengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa peningkatan pendapatan dan pertumbuhan jumlah penduduk mendorong peningkatan permintaan gula pasir sebagai kebutuhan konsumsi rumah tangga. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pemerintah dalam merumuskan kebijakan terkait ketersediaan dan distribusi gula pasir di DKI Jakarta   This study aims to analyze the influence of community income and population on the demand for granulated sugar in DKI Jakarta Province. Granulated sugar is one of the strategic food commodities with consumption levels that tend to increase along with population growth and changes in people's income levels. This study uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data obtained from related agencies, such as the Central Statistics Agency (BPS), in the form of a time series over a certain period. The independent variable in this study is community income and population, while the dependent variable is the demand for sugar. The results of the study show that simultaneously the income of the community and the population have a significant effect on the demand for granulated sugar in DKI Jakarta. Partially, people's income has a positive effect on the demand for sugar, as well as the number of people who show a positive and significant influence. These findings indicate that increased income and population growth are driving an increase in demand for granulated sugar as a household consumption need. This research is expected to be a consideration for the government in formulating policies related to the availability and distribution of granulated sugar in DKI Jakarta.    
DETERMINANTS OF URBAN POVERTY IN SULAWESI : A PANEL ECONOMETRIC APPROACH, 2015-2024 Halid, Sri Julyarti; Rasman
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11470

Abstract

Abstract This study aims to analyze the determinants influencing poverty levels in four major cities in Sulawesi—Palu, Manado, Makassar, and Kendari—during the period 2015–2024. The independent variables include the Human Development Index, economic growth, unemployment rate, population size, and inflation. The analytical method employed is a panel data model using the Fixed Effect Model, selected based on the Chow test results with a Prob (F) value of 0.0000 < 0.05. The results show that, simultaneously, socioeconomic variables have a significant effect on poverty levels, with a Prob (F-statistic) value of 0.0000 and an R² of 0.8749, indicating that 87.49% of the variation in poverty is explained by the independent variables in the model. Partially, the Human Development Index has a negative effect on poverty in line with theoretical expectations, while economic growth shows a positive effect that deviates from expectations, indicating that economic growth has not been inclusive. The unemployment rate has a positive effect on poverty as predicted by theory, whereas total population size and inflation have negative but statistically insignificant effects. Keywords: Poverty, Human Development Index, Economic Growth, Unemployment, Inflation

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