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Al-Iqtishad : Jurnal Ekonomi
Published by Institut Agama Islam Negeri Bone
ISSN : 25854633     EISSN : 28080955     DOI : https://doi.org/10.30863/aliqtishad
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Al-IQTISHAD: Jurnal Ekonomi. Journal that published by Institute Agama Islam Negeri (IAIN) Bone. The journal will focus on providing quality research in the areas of Islamic economics, banking and finance. The goal of the journal is to cover topics that are paramount in modern Islamic economics and finance. Accordingly, papers that focus on emerging and interdisciplinary topics are encouraged. In addition, the goal of the journal is to provide research that is relevant and applicable to a diverse set of Islamic finance researchers and professionals
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 13, No 2 (2021): Al-Iqtishad" : 5 Documents clear
SISTEM PENGENDALIAN INVENTORY TURNOVER DENGAN PENDEKATAN MAQASHID SYARIAH (Studi pada PT Al Faqih Putra Risjaya di Kabupaten Bone) Andi Gusriana Fatimah; Munawarah Munawarah
AL-IQTISHAD Vol 13, No 2 (2021): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.685 KB) | DOI: 10.30863/aliqtishad.v13i2.2543

Abstract

This research aimns to find out about inventory turnover control system and implementation of Maqashid Sharia in the furniture business at PT Al Faqih Putra Risjaya. As for inventory turnover control system is the process of regulating and monitoring policies in determining the level of inventory that must be maintained by the company, and maqashid sharia means the unity of principles, words and actions based on achieving the pleasure of Allah SWT. The type used in this research is field research, that is research conducted directly by collecting information in the form of data from interviews, observations, and documentation. The results of this research indicate that the inventory turnover control system applied by PT Al Faqih Putra Risjaya is still natural and simple, that is procuring raw material inventories based on company conditions and previous experience. PT Al Faqih Putra Risjaya also applies the safety stock method and also the economic order quantity method, namely purchasing raw materials in large quantities to minimize inventory shortages due to natural conditions such as the rainy season which affects the delay in the distribution of raw materials. In terms of inventory turnover, PT Al Faqih Putra Risjaya is also doing well. This can be seen from the sales results that continue to increase from 2018-2020. And overall, there has been an application of maqashid sharia in the furniture business at PT Al Faqih Putra Risjaya. This can be seen through the fulfillment of 5 aspects of maqashid sharia at PT Al Faqih Putra Risjaya, that are: 1) protecting religion, 2) protecting of soul, 3) protecting the mind, 4) protecting offspring, and 5) protecting the property.
KONSEP BUSINESS PLAN UNTUK USAHA MIKRO KECIL MENENGAH Hasni Hasni
AL-IQTISHAD Vol 13, No 2 (2021): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.497 KB) | DOI: 10.30863/aliqtishad.v13i2.2544

Abstract

The pandemic has had a significant impact on various aspects of human life worldwide, including in Indonesia. The business sector, especially micro, small and medium enterprises or MSME, has also been heavily impacted by the pandemic. As the most significant contributor to Gross Domestic Product, the government continues to strive so that MSME can bounce back. The rise of MSME will encourage improvement in the country's economic growth. Many programs are carried out by the government so that MSME can be active again. Still, these programs will not be helpful if entrepreneurs in the MSME sector do not know how to manage their business to survive uncertain external conditions. A business plan is one solution. Entrepreneurs who can make a good business plan will make the business run well. It can help formulate the right strategy to build a company that can survive in challenging conditions and become a sustainable business. The concept of a simple but effective business plan is explained in this article to help business actors in the MSME sector with implications for the government and the private sector to help MSME learn to develop their business plans.
PENGARUH PEMBIAYAAN MODAL KERJA DENGAN AKAD MUSYA’RAKAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2016-2019 (STUDI KASUS PADA BANK MUAMALAT INDONESIA, BANK MEGA SYARIAH, BANK BCA SYARIAH) Wahyu Wahyu; Sari Utami
AL-IQTISHAD Vol 13, No 2 (2021): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.534 KB) | DOI: 10.30863/aliqtishad.v13i2.2545

Abstract

Sharia financial performance is currently quite good. The higher the profit obtained by Islamic Banking, the better the performance of the bank. One way of Islamic banks in an effort to increase profit (profit) is to increase the source of fund income. The increase in sources of funds carried out by Islamic banks is by raising funds in the form of demand deposits, savings, deposits and channeling funds in the form of financing. This study discusses Islamic financial performance in the aspect of fund distribution, profitability is offered by using the ROA indicator, taken from working capital gains with Musyarakah contracts at three Islamic banks from 2016 to 2019. The approach used in this study discusses financial performance. The data used in this study is secondary data. This secondary data is obtained through the financial statements of Islamic Commercial Banks. The data required is the amount of Musyarakah financing, total profit sharing financing, net income and total assets. The data collection technique used in this research is documentation. The documentation used is in the form of financial statements of Islamic Commercial Banks consisting of three banks, namely Bank Muamalat Indonesia, Bank MEGA Syariah and Bank BCA Syariah through the website of the Financial Services Authority (OJK). The proposed variables have an effect on Profitability in Islamic Commercial Banks, namely: Is Working Capital Financing with Musyarakah (X) contracts. It turns out that it is not proven on the profitability of Islamic Commercial Banks (Y) in the long term, meaning that the hypothesis proposed on this matter is not proven. This means that in the long term Working Capital Financing with Musyarakah contracts does not affect the profitability of Islamic Commercial Banks (Bank Muamalat Indonesia, Bank MEGA Syariah, Bank BCA Syariah). However, in the short term it has the potential to be proven, meaning that in the short term Working Capital Financing with Musyarakah contracts has the potential to affect the profitability of Islamic Commercial Banks (Bank Muamalat Indonesia, Bank MEGA Syariah, Bank BCA Syariah).
CARA MENGHITUNG ZAKAT PERDAGANGAN EMAS DAN PENERAPANNYA OLEH PEDAGANG EMAS DI PASAR SENTRAL WATAMPONE Abdulahanaa Abdulahanaa
AL-IQTISHAD Vol 13, No 2 (2021): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.485 KB) | DOI: 10.30863/aliqtishad.v13i2.2541

Abstract

Gold traded zakat can be seen from two sides, namely from the side of gold and from the side of trade. As a result, in the field there are differences in how to calculate the amount of zakat, determine the nisab, haul and the time of distribution. The existence of these differences causes no standard unit used, so that it has an impact on the weak legal certainty of gold traded zakat, so that it needs to be handled by scholars and academics by first doing research. This study aims to determine the practice of gold traded zakat in Watampone as the basis for the formulation of standard guidelines of gold trade zakat which will be disseminated to gold traders in order to create uniformity and legal certainty. This research is a field research with a normative approach. The population of this research is Muslim gold traders who have assets that meet the requirements of zakat in Watampone Central Market. The sampling technique was carried out by means of random sampling. Data collection was carried out by direct interviews and questionnaires. The data analysis method used was descriptive qualitative. After conducting the research, it was found that the gold traders at the Watampone Central Market did two ways in the process of calculating and distributing zakat. There are those who count because of their gold (according to the Maliki school of thought), and some are counting because of their trade (according to the jumhur school of thought). There are those who combine gold merchandise with other capital including money (according to the jumhur school of thought), some are separating them (according to the Maliki school of thought). There are those who pay zakat in the form of money (according to the jumhur school of thought) and there are also those who issue zakat in the form of goods / gold (according to the Syafi'i school of thought). They use the same nisab, which is following the golden ratio, but the amount is different.
ZAKAT SEBAGAI PEMBERDAYAAN EKONOMI UMAT DALAM MENGATASI KEMISKINAN Muh. Arafah
AL-IQTISHAD Vol 13, No 2 (2021): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.524 KB) | DOI: 10.30863/aliqtishad.v13i2.2542

Abstract

Zakat menjadi salah satu solusi alternatif dalam membangun ekonomi umat, sekaligus menciptakan iklim solidaritas sesama manusia, karena zakat menekankan prinsip keadilan dalam sistem ekonomi Islam. Penelitian ini merupakan studi pustaka yang mencoba menemukan teori-teori zakat yang dapat memberdayakan sehingga dapat mengatasi kemiskinan. Hasilnya menunjukkan bahwa dalam kaitannya dengan pemberdayaan ekonomi umat, masalah zakat dapat dilihat dalam dua tingkatan permasalahan. Pertama, pada tingkat pelaksanaan zakat, kedua, pada tingkat pendayagunaan serta pendistribusiannya. Sehingga zakat benar-benar dapat menggerakkan ekonomi umat, khususnya bagi kalangan yang tidak mampu serta dapat mengentaskan kemiskinan.

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