cover
Contact Name
Fitria Rahmah
Contact Email
redaksi.altijary@gmail.com
Phone
+6285643313654
Journal Mail Official
redaksi.altijary@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda Kampus II, Jl. H.A.M. Rifadin Samarinda Seberang, Telp. (0541) 7270222 Samarinda
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
ISSN : 24609404     EISSN : 24609412     DOI : https://doi.org/10.21093/at.v7i2.3662
Core Subject : Economy,
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam encompasses research articles, original research report, reviews, and scientific commentaries in the field of economics and islamic business, including:Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Articles 7 Documents
Search results for , issue "AL-TIJARY, Vol. 3, No. 1, Desember 2017" : 7 Documents clear
Comparing Credit Procyclicality in Conventional and Islamic Rural Bank: Evidence from Indonesia Arif Widodo; Mahrus Lutfi Adi Kurniawan
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.419 KB) | DOI: 10.21093/at.v3i1.808

Abstract

Financial instability has been caused by many factors, one of which is the pro-cyclicality of credit expansion. Many empirical studies in developed countries proved that excessive credit during economic booms would be accompanied by financial crisis. In the Indonesian context, Islamic and Conventional rural bank have an important role in the provision of loans since Small Medium Enterprises still dominates economic activity.  This study aims to examine the pro-cyclicality of the credit channeled into Small Medium Enterprises by both conventional and Islamic rural banks in Indonesia; by comparing of both of which are categorized as pro-cyclicality. This study applies both Autoregressive Distributed Lag (ARDL) model to explore the extent to which the pro-cyclicality derived from indicator variables of rural banks may affect the real sector, and frequency-based filter to construct credit/financing cycle characterised by rapid growth in credit from both conventional and Islamic rural banks. The results of this study demonstrate that in the short term, conventional and Islamic rural credit banks do not follow economic growth. This means, both conventional and Islamic procyclicality do not behave in the short term. However, in the long term when the economy is in the expansion phase, Conventional rural bank tends to be more procyclical than Islamic rural banks. From the capital side, Islamic rural banks compared to Conventional bank show countercyclical behavior both in the short and long term. Moreover, to the credit risk of their bad loans, conventional rural banks have a negative response to the increase in credit risk, while Islamic rural banks are positively affected by credit risk. Finally, the results of frequency-based filter suggest that credit of conventional rural banks and financing in Islamic rural banks have different cycles in response to changing economic conditions.
Strategi Pendistribusian Zakat, Infak, Dan Sedekah (ZIS) Di Badan Amil Zakat Nasional (BAZNAS) Kota Tangerang Selatan Riyantama Wiradifa; Desmadi Saharuddin
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.141 KB) | DOI: 10.21093/at.v3i1.937

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme dan strategi BAZNAS Kota Tangerang Selatan dalam upaya mendistribusikan dana ZIS, dan bagaimana aplikasi distribusi ZIS di BAZNAS Kota Tangerang selatan. Hasil Penelitian menunjukkan bahwa ada dua hal yang dapat mengidentifikasi pendistribusian pada ZIS, yaitu mekanisme dan strategi pendistribusian. Dalam mekanisme pendistribusian ZIS, BAZNAS Kota Tangerang Selatan melakukan kegiatan bebas riba dan gharar dan menentukan proporsi dalam pendistribusian ZIS dari UPZ, BAZCAM, dan UPZ Instansi sebesar 20% dalam bentuk zakat fitrah, dan 94,5% dalam bentuk zakat maal. Dalam strategi pendistribusian, BAZNAS Kota Tangerang selatan melakukan penetapan strategi dengan menyusun kekuatan dan kelemahan internal melalui RAKER, Implementasi strategi berdasarkan kegiatan dari RAKER, dan mengevaluasi dari rencana pentasarufan untuk tahun berikutnya, serta menganalisis SWOT, yaitu melakukan pendekatan personal kepada masyarakat dan menggunakan fasilitas yang ada di BAZNAS Kota Tangerang Selatan. Sedangkan Aplikasi pendistribusian ZIS di BAZNAS Kota Tangerang Selatan mempunyai tiga jenis pendistribusian yaitu, konsumtif tradisional, produktif tradisional, dan produktif kreatif. Jenis pendistribusian ZIS tersebut dituang ke dalam tiga program pokok, yaitu Program Tangsel Cerdas, Program Tangsel Modern, dan Program Tangsel Religius untuk lima asnaf, yaitu fakir, miskin, gharimin, muallaf, ibnu sabil dan fisabilillah.
Pengaruh Capital Adequacy Ratio (CAR) Terhadap Return On Aset (ROA) Pada Bank Syariah Dedy Mainata; Addien Fahma Ardiani
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.763 KB) | DOI: 10.21093/at.v3i1.960

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh capital adequacy ratio (CAR) terhadap return on assets (ROA) pada perusahaan  Perbankan Syariah  periode tahun 2012 hingga tahun 2016. Populasi  dalam penelitian  ini  sebanyak  9  perusahaan  perbankan  syariah.  Jenis penelitian  ini  adalah penelitian  kuantitafif  dengan  menggunakan  sumber  data  sekunder yaitu laporan keuangan tahunan perusahaan perbankan syariah dan jurnal-jurnal penelitian terdahulu. Teknik analisis yang digunakan adalah analisis regresi sederhana. Berdasarkan hasil penelitian, diketahui bahwa Variabel Capital Adequacy Ratio tidak berpengaruh   signifikan  terhadap profitabilitas perusahaan perbankan syariah, hal  ini dibuktikan dengan uji  tdengan nilai signifikansi 0,003 < 0,05 dimana tingkat signifikan lebih kecil dari level alpha sebesar 0,05 yang berarti ada hubungan atau pengaruh CAR (X) terhadap ROA (Y)
Motivasi Keagamaan Dalam Bisnis (Studi Pengusaha Muslim Toko Group Jawa Indah Samarinda) Akhmad Nur Zaroni
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.181 KB) | DOI: 10.21093/at.v3i1.980

Abstract

Kajian keagamaan dapat dibagi menjadi dua, yaitu kajian agama sebagai idiologi normatif dan agama sebagai pranata sosial. Pada level pranata sosial, keberadaan agama berfungsi memenuhi dorongan atau keinginan manusia yang secara bersama-sama menjadi suatu kebutuhan yang harus dipenuhi. Saat itulah nilai-nilai agama akan terintegrasi ke dalam sistem budaya yang mempunyai ruang lingkup secara luas. Penelitian ini mengkaji tentang kegiatan bisnis yang dilakukan oleh pengusaha muslim di Samarinda yang melibatkan nilai-nilai agama dalam menjalankan bisninya. Mereka adalah pengusaha muslim yang berasal dari satu keluarga asal Amuntai Banjarmasin Kalimantan Selatan. Mereka membangun usaha bisnis cukup lama dan berhasil di Samarinda di bawah bendera Toko Group Jawa Indah yang terdiri dari  enam toko, yaitu; Toko Jawa Indah, Piala, Mahkota, Rizki, A’Anda, dan Piala Baru. Fokus penelitian ini mengkaji motivasi mereka dalam melakukann kegiatan bisnis, dari aspek manajemen pengelolaan, manajemen keuangan, personalia dan kegiatana sosial keagamaannya. Hasil penelitian menunjukkan bahwa dalam manajemen pengelolaan yang meliputi manajemen input, proses dan output terdapat motivasi bisnis dan ibadah. Sedang dalam manajemen Keuangan didasarkan pada motivasi mencari keberkahan rizki, dalam manajemen personalia didasarkan pada motivasi untuk menegakkan keadilan dan saling tolong menolong (ta’awun) antar sesama. Sedang kegiatan sosial kegamaan, dilakukan untuk melakukan pembinaan karyawan, dan aktualisasi diri sebagai manusia yang terbaik, yaitu yang paling bermanfaat bagi orang lain.
Analisis Dampak Penerbitan SBSN Terhadap Profitabilitas Bank Syariah Di Indonesia Fitria Rahmah
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.513 KB) | DOI: 10.21093/at.v3i1.1031

Abstract

This research aims to know the impact of issuing sovereign sukuk (SBSN) towards Islamic banks’ profitability in Indonesia.  This research is qualitative research with SBSN owned by Islamic Banks (SBSNID) as independent variable and Islamic Banks’ profitability which is proxed by ROA as dependent variable, and some control variables were occupied in this research to minimize the bias effect of other variables, namely company size (SIZE), the level of margins (NOM), the risk of financing (NPF), the capital ratio (CAR), and th level of liquidity (FDR). The data used in this research are secondary data that consist of islamic bank datain Indonesia since 2010-2016. Analysis technique used in this study is panel data regression with Pooled Least Square (PLS) model. The result showed that Issuing sovereign sukuk has negative yet significant effect toward Islamic Banks’ profitability.while the othe variable, such as NPF and CAR have  negative and not signifivant impact againts Islamic Banks’ profitability, and NOM has positive but not significat effect againts the profitability of Islamic banks, while the FDR and SIZE variables have  positive and significant effect toward Islamic banks’ profitability.
Zakat Saham Dalam Sistem Ekonomi Islam (Kajian Atas Pemikiran Yusuf Qardhawi) Refky Fielnanda
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.47 KB) | DOI: 10.21093/at.v3i1.1052

Abstract

This study to explore the thought of Yusuf Qardhawi about zakah on stock. As the purpose of which is to know about the existence of stock in the Islamic economic system according to the perspective of Yusuf Qardhawi and his method to determine the law about the obligatory of zakah on stock. Yusuf Qardhawi said that issuing, owning, buying, selling and transacting the stock is halal and there is no prohibition as long as the activities of the company formed from those stocks do not contain activities prohibited by shari'ah. According to Yusuf Qardhawi's thought that all of the stock types of companies, both industrial companies and trading companies must be obliged to pay zakah based on the announcement of the paragraph about the obligation of zakah ie surah at-Taubah paragraph 103. Then Yusuf Qardhawi expalained if we take an opinion that sees stock according to the type of company, zakah on stock of industrial companies can be analogous to zakah on investment plant, building, etc. which is analogous to zakat on agricultural land, and issued it's zakah amount 10% of net profit. While the trading company is analogous to zakah trading, its issued from the stock in accordance with the prevailing market price plus profit.
Manajemen Keuangan Masjid di Kota Yogyakarta Rizqi Anfanni Fahmi
Al-Tijary AL-TIJARY, Vol. 3, No. 1, Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.418 KB) | DOI: 10.21093/at.v3i1.1058

Abstract

This study aims to describe the financial management practice in Yogyakarta City, Special Region of Yogyakarta. The data in this study were gathered by using questionnaires and analyzed by a simple qualitative descriptive approach. The study was conducted in 180 mosques by using area sampling because Yogyakarta City divided into 14 districts. Three main issues are focused: budget planning, fund management, and internal control. The result shows only 37,8% mosques have budget planning. The source of fund is dominated by Friday prayer infaq, while physical maintenance is the most expenditure. More than 90% of the mosques have a simple bookkeeping and financial report, although most of the mosques have not evaluated the budget regularly. This study reveals the average of the surplus balance is Rp 45,8 million idle and saved most in the conventional bank. It could be estimated the total amount of the mosque surplus balance in Yogyakarta City approximately Rp 22 billion. The study also found that 27 of 180 mosques have an economic empowerment program for the congregation.

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