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Robust: Research of Business and Economics Studies
Published by Institut Agama Islam Negeri Kendari
ISSN : 27983935     EISSN : 2798401X     DOI : http://dx.doi.org/10.31332/robust.v1i2
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
An objective of the Robust: Research of Business and Economics Studies is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of economics and business research. The Robust is intended to be the journal for publishing articles reporting the results of Economics and business research. The Robust invites manuscripts in the areas: Economics Management Business Studies Islamic Economics Islamic Philanthropy, Islamic Management, Islamic Finance, Islamic Marketing, Strategic Management, Operation Management, Islamic Human Resource, Islamic E-business, Islamic Accounting, Management Control System, Management Information System, International Business, Business Ethics and Sustainable, and Entrepreneurship. The Robust accepts articles in any Economics and business-related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in Robust is the significance of the contribution an article makes to the literature in economics and business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 151 Documents
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Pajak Bumi dan Bangunan serta Relevansinya dengan Konsep Al-Kharaj Abu Yusuf Lamondo Lamondo
Robust: Research of Business and Economics Studies Vol 2, No 1 (2022): Robust Edisi 3
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i1.6076

Abstract

This research is based on a critical study of the economic thought of Abu Yusuf Ulama, famous for his monumental work, Kitab al-Kharaj. This research aims to find out the relevance of Land and Building Tax (PBB) in Indonesia to the concept of tax during the Abu Yusuf period. This research uses qualitative methods through a literature review (Library Research). The results of this study explain that PBB and the concept of al-Kharaj Abu Yusuf have relevance in the context of land tax. However, there needs to be more relevant in the building tax sector.
Analisis Pengaruh Labelisasi Halal dan Promosi terhadap Harga dan Minat Beli Kosmetik di Kota Kendari Dewi Santri; Miftah Miftah
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.6077

Abstract

AbstractThe public's interest in using cosmetics has been on the rise, coinciding with the increasing number of beauty products manufacturers offer. Several factors influence the intention to purchase cosmetics, including the quality and price of the products. Halal labeling should be one of the significant factors influencing the purchasing decisions of beauty products for the Muslim population in Indonesia. This study aims to determine the impact of halal labeling and promotion's impact on consumers' prices and purchasing intention for cosmetic products in Kendari. The study's population comprises consumers shopping at Beauty Kendari, with a sample size of 100. Data analysis was conducted using Structural Equation Modeling (SEM) through the AMOS program. The research findings show that halal labeling significantly affects the price of cosmetic products at Beauty Kendari. Promotion also significantly impacts the price of cosmetic products at Beauty Kendari. Price significantly influences the purchasing intention of cosmetic products at Beauty Kendari. Halal labeling does not directly affect the consumers' intention to purchase cosmetics, but it exerts an indirect influence through the price as a mediating variable. Promotion significantly impacts purchasing intention directly and indirectly through the price as a mediating variable.AbstrakMinat masyarakat terhadap penggunaan kosmetik mekin meningkat seiring dengan banyaknya produk kecantikan yang ditawarkan oleh para produsen. Terdapat beberapa faktor yang memepengaruhi minat beli kosmetik diantaranya mutu kosmetik dan harga. Labelisasi halal seharusnya menjadi salah satu faktor yang cukup berpengaruh atas keputusan pembelian sebuah produk kecantikan oleh masyarakat muslim Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh labelisasi halal dan promosi terhadap harga dan minat beli konsumen pada produk kosmetik di Kendari. Populasi dalam penelitian ini konsumen yang berbelanja di Beauty Kendari dan sampel yang digunakan sebanyak 100. Analisis data yang digunakan yaitu menggunakan metode analisis SEM (Structural Equation Modeling) atau model persamaan struktural dengan  program AMOS. Hasil penelitian labelisasi halal berpengaruh signifikan terhadap harga produk kosmetik di Beauty Kendari. Promosi berpengaruh signifikan terhadap harga produk kosmetik di Beauty Kendari. Harga berpengaruh signifikan terhadap minat beli pada produk kosmetik di Beauty Kendari. Labelisasi halal secara langsung tidak berpengaruh terhadap minat beli konsumen kosmetik akan tetapi memiliki pengaruh yang tidak langsung dengan harga sebagai variabel perantara. Promosi memiliki pengaruh yang signifikan terhadap minat beli baik secar alangusng maupun secara tidak langusng dengan harga sebagai variabel perantara.
The Impact Of Tourism Development On The Economic Condition Of The Community In The Sigandu Beach Area, Batang Regency Nova Karisma
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.4033

Abstract

Sigandu Beach is a tourist destination in Batang Regency that has grown over time and significantly impacted the local economy. The study aimed to determine (1) the impact of tourist development on the surrounding community and (2) the impact of tourism development on the surrounding community. (2) After the development, the community's impression of the economy. This study employs a qualitative descriptive technique, with data gathered from in-person interviews and supplemented with articles and journals relating to the study's theme. The study's findings reveal that (1) tourist growth positively impacts the surrounding community by raising income, giving work possibilities, and encouraging the community to expand business. (2) good perception of the community toward tourism development because it positively impacts the surrounding community.
Dampak Pertambangan Terhadap Ekonomi Masyarakat Pesisir Prespektif Ekonomi Islam (Studi Kasus Desa Laroinai Kec. Bungku Pesisir Kab. Morowali) Mahfudz Mahfudz
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.5765

Abstract

AbstractIndonesia's mining industry, encompassing coal, nickel, gold, and other resources, is crucial to its economy. However, this research aims to investigate the multifaceted economic impact of mining activities on coastal communities. Findings reveal both positive and negative consequences. Positively, mining generates employment, increases local income, stimulates business, and enhances purchasing power. Conversely, it triggers environmental degradation, including murky waters, coral reef damage, and mangrove ecosystem disruption, as well as harm to public infrastructure, causing floods and clean water scarcity. From an Islamic economic standpoint, these mining practices in the coastal area of Bungku are inconsistent with Quranic and Hadith teachings and violate ethical principles governing resource management.AbstrakIndonesia adalah salah satu negara yang memiliki industri pertambangan seperti batu bara, nikel, emas, perak, tima, dan minyak bumi lainnya. Pertambangan di Indonesia tersebar diberbagai wilayah baik darat mapun laut. Sehingga industri pertambangan Indonesia mampu berkontribusi terhadap pertumuhan ekonomi, serta mampu memberikan dampak ekonomi terhadap masyarakat. Adapun tujuan dari penelitian ini adalah untuk mengeksplorasi dampak ekonomi pertambangan terhadap masayarakat pesisir baik dampak positif maupun dampak negatif. Adapun metode yang dugunakan dalah pendekatan kualitatif dengan metode pengumpulan data berupa observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pertambangan memberikan dampak ekonomi positif dan negatif. Damapak positif pertambangan yang ada di bungku pesisir adalah terbukanya lapangan kerja, meningkatnya pendapatan masayarakat, terjadi peningkatan penjualan terhadap pelaku usaha, daya beli masyarakat yang semakin tinggi. Dampak negatif dari pertambangan tersebut adalah terjadinya kerusakan alam, mangakibatkan air laut keruh, merusak terumbu karang, dan merusak ekosistem hutan bakau, rusaknya jalan umum, mengakibatkan banjir dan kekurangan air bersih. Dalam prespektif ekonomi islam melihat bahwa eksplorasi tambang yang ada di bungku pesisir tidak sesuai dengan pesan al-qur’an dan hadis nabi serta melanggar nilai-nilai etika dalam pengelolaan sumber daya alam.
Peran Pemuda Milenial Dalam Mendukung Pengembangan UMKM Melalui Usaha Gerai Box di Kota Unaaha Kabupaten Konawe Lestari Daswan; Miftahur Rahman Hakim; Nila Asriyani; Andriani Tenri; Renaldi Rausan
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.6407

Abstract

AbstractUnaaha is the capital of Konawe Regency and is strategically located along the Trans-Sulawesi Highway. This strategic position significantly supports the growth of Micro, Small, and Medium Enterprises (UMKM), providing opportunities for income generation and employment. The development of UMKM in Unaaha owes much to the role of millennial youths in creating innovative businesses, including box stalls. This scholarly work explores the millennial youth's role in facilitating UMKM development through box stall businesses in Unaaha, Konawe Regency, Southeast Sulawesi Province. The research adopts a qualitative descriptive approach, collecting data through in-depth interviews, observations, and documentation. Data processing and analysis involve reduction, categorization, display, and conclusion. The findings underscore the profoundly positive impact of millennial youths in bolstering UMKM development in Unaaha. Their presence triggers changes in economic behavior and fosters independence, creativity, and the ability to create business opportunities through box stalls. Millennial youths are highly interested in using these box stalls to support UMKM development due to their affordability, portability, durability, shorter construction times, and unique and contemporary designs. AbstrakUnaaha merupakan ibu kota dari Kabupaten Konawe yang memiliki lokasi strategis karena berada di jalan trans Sulawesi. Lokasi yang strategis sangat mendukung tumbuhnya UMKM yang dapat meningkatkan pendapatan masyarakat sekaligus membuka lapangan pekerjaan. Perkembangan UMKM di Kota Unaaha tidak terlepas dari peran pemuda milenial dalam menciptakan usaha baru salah satunya gerai box. Maka tujuan dari karya ilmiah ini adalah untuk mengetahui peran pemuda milenial dalam mendukung pengembangan UMKM melalui usaha gerai box di Kota Unaaha Kabupaten Konawe dan untuk mengetahui karakteristik usaha gerai box di Kota Unaaha Kabupaten Konawe Provinsi Sulawesi Tenggara. Penelitian ini bersifat deskriptif kualitatif, Pengumpulan data dilakukan melalui metode wawancara mendalam, observasi, dan dokumentasi. Teknik pengolahan dan analisis data  dilakukan dengan reduksi data, kategorisasi, display data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peran pemuda milenial sangat berdampak positif dalam mendukung pengembangan UMKM di Kota Unaaha karena keberadaan pemuda milenial menyebabkan perubahan perilaku dalam perekonomian, kemandirian yang bagus, kreatif dan mampu menciptakan peluang usaha melalui gerai box dan penggunaan gerai box sangat diminati pemuda milenial dalam mendukung pengembangan UMKM karena harganya terjangkau, mudah dipindahkan, tahan lama, proses pembangunan gerai box lebih singkat, desain unik dan kekinian
PARTICIPATORY PLANNING AND BUDGETING THROUGH BOURDIEU THEORY PERSPECTIVE Galuh Tiaramurti
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.3697

Abstract

Village funds are obtained from a participatory planning and budgeting process that occurs before the end of the fiscal year. Fourteen districts in Indonesia have not yet finalized local regulations regarding the distribution of village funds. Problems in the district, including the habit of the village government waiting for the funding of the central government for village funds, also because the village does not implement a good participatory budget, because the capabilities of village officials and their own residents are not sufficient. The purpose of this study is to analyze more deeply the culture of participatory planning and budgeting with a bourdieu perspective in Pule Village, Sawahan District. The village that received the Smallest Village Fund in Madiun Regency. This study uses a qualitative approach with ethnographic methods from the perspective of Bourdieu. Bourdieu's theory is used as a grand theory in the preparation of a public policy. The results of the study prove that the Pule Village Community is very critical so that the planning and budgeting process is carried out in a more democratic and participatory manner.
Kecurangan Laporan Keuangan: Financial Target, Nature Of Industry, Dan Perubahan Auditor Dengan Komite Audit Sebagai Variabel Moderasi (Studi Bursa Efek Indonesia Tahun 2015-2019) Evie - Sukma; Lestari Daswan
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.6096

Abstract

This study examines the effect of financial targets, the nature of the industry and auditor changes on financial statement fraud with the audit committee as a moderating variable in manufacturing companies.  The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. Data collected by purposive sampling obtained as many as 165 company data, which became the research sample. The data used is secondary data in the form of annual reports of companies sampled for research. Data test tools using Eviews software include descriptive statistical analysis, classical assumption test, determination coefficient test, simultaneous significant test, and hypothesis testing.  The results showed that the financial target variable positively affected financial statement fraud. The nature of industry variables has no positive effect on financial statement fraud. The audit committee weakens the positive effect of financial targets on financial statement fraud. Audit quality does not weaken the positive effect of the nature of industry variables and auditor changes on financial statement fraud.
MANAJEMEN PRODUKSI PENANGKAPAN IKAN NELAYAN DI KELURAHAN TONDONGGEU KECAMATAN NAMBO KOTA KENDARI DITINJAU DARI PERSPEKTIF EKONOMI ISLAM
Robust: Research of Business and Economics Studies Vol 1, No 1 (2020): Vol 1, No 1 (2020): Robust Edisi Spesial
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v1i1.7138

Abstract

Penelitian ini bertujuan untuk mengetahui Manajemen Produksi Nelayan di Kelurahan Tondonggeu Kecamatan Nambo Kota Kendari ditinjau dari Perpektif Ekonomi Islam.  Adapun jenis penelitian ini adalah penelitian kualitatif. Tehnik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan serta menggunakan pengujian keabsahan data menggunakan teknik triangulasi sumber, triangulasi teknik, dan triangulasi waktu. Hasil penelitian (1) Manajemen produksi nelayan di Kelurahan Tondonggeu menerapkan beberapa fungsi manajemen seperti perencanaan, pengorganisasian, pengarahan, dan pengendalian terhadap proses produksi perikanan (2) Manajemen produksi nelayan di Kelurahan Tondonggeu jika ditinjau dari perspektif ekonomi islam telah sesuai dengan prinsip- prinsip ekonomi islam seperti menggunkan alat tangkap yang sederhana seperti mata pancing, ladung, & jaring, aktivitas produksi yang dilakukan nelayan tidak merusak ekosistem, serta hasil tangkapan yang dipasarkan tanpa menggunakan bahan kimia berbahaya.
LOYALITAS KONSUMEN : PRODUK SKINCARE KECANTIKAN BERLABEL HALAL DI KALANGAN MAHASISWI IAIN KENDARI
Robust: Research of Business and Economics Studies Vol 1, No 1 (2020): Vol 1, No 1 (2020): Robust Edisi Spesial
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v1i1.7139

Abstract

Penelitian ini menggunakan jenis penelitian kualitatif dengan metode penelitian lapangan (field research). Adapun pendekatan yang digunakan dalam penelitian ini adalah deskriptif dengan metode pengumpulan data melalui observasi, wawancara, dan dokumentasi Hasil penelitian menunjukan Dalam mengukur Loyalitas mahasiswi IAIN Kendari dalam memilih produk skincare sudah dijalankan sesuai dengan penilaian unsur dari loyalitas yaitu Kepuasan (yang membuat mereka puas karena kualitas dan bahan dari produk skincare), kepercayaan (yang membuat mereka percaya pada skincare yang di gunakan karena skincare tersebut sudah berlabel halal, ber BPOM dan banyaknya testimoni), komitmen (yang membuat komitmen karena membuat nyaman dan cocok di kulit di para pengguna skincare), kualitas layanan (karena pelayanan yang baik dan ramah dan kualitas dari produk skincare berbahan alami, aman dan memberikan perubahan di wajah penggunanya). Berdasarkan hasil penelitian, loyalitas mahasiswi IAIN Kendari dalam memilih produk skincare sudah berjalan sesuai dengan faktor loyalitas layanan konsumen.
Inflation Rate, Money Supply, IHSG
Robust: Research of Business and Economics Studies Vol 3, No 1 (2023): Robust Edisi 5
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v3i1.6281

Abstract

AbstractThe global economy faces various challenges and difficulties, with factors such as the spread of the COVID-19 virus and the ongoing conflict between Russia and Ukraine exacerbating the world's economic conditions. This has led to a global economic crisis, including food shortages, energy constraints, and worldwide inflation. Given these circumstances, this research utilizes the Composite Stock Price Index (IHSG) as the dependent variable, with inflation rate, money supply, and central bank exchange rates (BI Rate) as independent variables. The study is conducted quantitatively, using secondary data collected from websites and analyzed using SPSS 25 and Eviews 12 (64). The research findings indicate that inflation does not significantly impact IHSG, suggesting that companies may experience adverse effects when inflation rises, leading investors to liquidate their assets and seek alternative forms of investment. Additionally, the BI Rate does not have a significant influence on IHSG, while the money supply has a significant impact on IHSG. AbstrakPerekonomian di dunia sekarang sedang mengalami berbagai macam tantangan dan kesulitan. Salah satunya disebabkan oleh penyebaran virus Covid-19 dan juga peperangan yang terjadi antara Rusia dan Ukraina, dimana turut memperburuk kondisi perekonomian dunia yang menyebabkan krisis pangan, keterbatasan energi, dan inflasi dunia. sehingga penelitian ini dilakukan menggunakan indeks harga saham gabungan (IHSG) sebagai variabel dependen dan tingkat inflasi, jumlah uang beredar dan kurs BI sebagai variabel independen. Penelitian yang dilakukan bersifat kuantitatif dengan data sekunder yang di dapatkan dari website. Penelitian ini juga diolah menggunakan aplikasi Spss 25 dan Eviews 12 (64). Hasil penelitian menunjukan bahwa variabel inflasi tidak berpengaruh signifikan terhadap IHSG. Dengan hasil ini menunjukan bahwa perusahaan akan memeperoleh dampak buruk Ketika inflasi meningkat yang membuat investor akan segera mencairkan dananya dan menginvestasikannya ke bentuk investasilain. Dan juga BI Rate tidak berpengaruh signifikan terhadap IHSG. Sedangkan jumlah uang beredar berpengaruh signifikan terhadap IHSG.

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