cover
Contact Name
Muhammad Hasbi
Contact Email
muhammadhasbibpp@gmail.com
Phone
+6285246904878
Journal Mail Official
redaksi.bifej@gmail.com
Editorial Address
Fakultas Bisnis dan Ekonomi Islam UINSI Samarinda Kampus II. Jl. HAM. Rifaddin, Kecamatan Loajanan Ilir, Samarinda, Kalimantan Timur
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Borneo Islamic Finance and Economics Journal (BIFEJ)
ISSN : 27983161     EISSN : 27979318     DOI : https://doi.org/10.21093/bifej
Borneo Islamic Finance and Economics Journal encompasses research articles, original research report, reviews, and scientific commentaries in the field of Islamic Finance and Economics, 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, Halal Lifestyle, Islamic Fintech.
Articles 62 Documents
Pengaruh Lingkungan Kerja dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Universitas Islam Negeri(UIN) Sultan Aji Muhammad Idris Samarinda Nurhaedah Nurhaedah; Parno Parno; Tikawati Tikawati; Yovanda Noni
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 2, DESEMBER 2021
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 (802.871 KB) | DOI: 10.21093/bifej.v1i2.3900

Abstract

Budaya yang kuat dapat mempengaruhi kinerja bahkan di lingkungan perusahaan atau Lembaga-Lembaga lebih besar pengaruhnya terhadap persaigan, seperti struktur organisasi, alat analisis keuangan, dapat menyesuaikan dengan perubahan jaman yang dapat meningkatkan kinerja. Tujuan penelitian ini untuk mengetahui Pengaruh Lingkungan Kerja dan Budaya Organisasi terhadap Kinerja Pegawai pada Universitas Islam Negeri (UIN) Sultan Aji Muhammad Idris Samarinda. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh. Hasil penelitian ini menunjukan bahwa Lingkungan Kerja dan Budaya Organisasi berpengaruh secara signifikan terhadap Kinerja Pegawai pada Universitas Islam Negeri (UIN) Sultan Aji Muhammad Idris Samarinda X1 sebesar 5,029 > ttabel 2,228. Sehingga dapat disimpulkan bahwa H1 diterima dan H0 ditolak. Jadi dapat dikatakan bahwa variabel X1 memiliki konstribusi terhadap Y. Yang berarti Kepemimpinan X1 berpengaruh terhadap Kinerja Pegawai (Y) Budaya Organisasi X2 sebesar 2.465 > ttabel 2,228. Sehingga dapat disimpulkan bahwa H2 diterima dan H0 ditolak. Jadi dapat dikatakan bahwa variabel X2 memiliki konstribusi terhadap Y. Secara Simultan Lingkungn kerja dan Budaya Organisasi berepengaruh terhadap Kinerja Pegawai Berdasarkan pada tabel di atas, dapat disimpulkan dalam pengujian secara simultan variabel lingkungan kerja X1, dan budaya organisasi X2, terhadap kinerja pegawai Y, diperoleh nilai Fhitung sebesar 43,213 untuk mengetahui nilai F tabel, F = (n-k). F (81 - 2) F= (2;79) = 3,110. Dengan nilai probabilitas sig = 0,05. Maka Fhitung 43,213 > Ftabel = 3,110 dan nilai sig lebih kecil dari nilai probabilitas 0,05 atau nilai 0,000 < 0,05. Maka Ho ditolak dan Ha diterima. Sehingga dapat disimpulkan bahwa variabel lingkungan kerja, dan budaya organisasi secara bersama-sama (simultan) berpengaruh signifikan terhadap kinerja pegawai (Y).
Dampak Pandemi Covid-19 terhadap pedagang muslim pasar tradisional (studi kasus Pasar Rudina Kecamatan Muara Jawa) Muhammad Abdul Qodir Zailani; Muhammad Iswadi; Yusran Yusran; Nur Rahmatullah
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 2, DESEMBER 2021
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 (825.01 KB) | DOI: 10.21093/bifej.v1i2.3922

Abstract

ABSTRACT Penelitian ini dilatarbelakangi oleh adanya pandemi Covid-19 yang telah melanda seluruh wilayah di berbagai belahan dunia, termasuk Indonesia. Covid-19 adalah virus yang berasal dari kota wuhan, china. Virus ini merupakan virus jenis baru yaitu SARS-CoV-2 yang penyakitnya disebut COVID-19 (Coronavirus disease 2019). Penyebaran virus yang saat ini dikategorikan sebagai pandemi telah menimbulkan permasalahan sosial, kesehatan dan ekonomi khususnya bagi masyarakat luas di seluruh tanah air, salah satunya beberapa pedagang muslim di Pasar Rudina Kecamatan Muara Jawa Kabupaten Kutai Kartanegara. Pasar Rudina yang biasanya selalu ramai pembeli, namun karena adanya pandemi Covid-19 mayoritas pembeli mengalami penurunan, hal ini mengakibatkan penurunan jumlah pendapatan bagi para pedagang. Penelitian ini dilakukan dengan tujuan untuk mengetahui apa saja dampak pandemi Covid-19 bagi para pedagang muslim di pasar Rudina Muara Jawa dan bagaimana upaya mereka mengatasi dampak pandemi Covid-19. metode pendekatan, jenis penelitiannya adalah penelitian studi kasus (case study) dengan pendekatan deskriptif. Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Teknik analisis data adalah analisis sebelum lapangan dan analisis data di lapangan dengan tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Uji validitas data menggunakan triangulasi waktu. Hasil penelitian menunjukkan bahwa pandemi COVID-19 berdampak pada pedagang, antara lain daya tarik pembeli menurun dan pendapatan barang dagangannya otomatis berkurang. Di balik dampak negatif tersebut, terdapat beberapa dampak positif selama adanya pandemi antara lain berkumpulnya seluruh keluarga di rumah, meningkatkan kesadaran akan kebersihan, dan menghemat pengeluaran. Beberapa upaya para pedagang untuk mengatasi dampak pandemi Covid-19 yaitu dengan meminta anggota keluarga membantu pekerjaan, serta menambah jam kerja, mengurangi persediaan barang dagangan, menjalin hubungan baik dengan pembeli dan melakukan bisnis sampingan online melalui media sosial.
Strategi Penjualan Pedagang Pakaian Di Plaza Kebun Sayur Balikpapan (Tinjauan Etika Bisnis Islam) Muhammad Hasbi
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 2, DESEMBER 2021
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 (568.549 KB)

Abstract

The sales strategy is to move the customer's position to the buying stage (in the decision-making process) through face-to-face selling. Business seems to be inseparable from competitive activities. Islam encourages its people to compete in the search for goodness. If this is used as a business basis, then business practices must carry out a healthy competition activity. Looking at the condition of the clothing traders at Plaza Kebun Sayur Balikpapan who use all kinds of ways to be able to sell their wares. Therefore, this research aims to determine whether the strategies implemented by traders are still in the area of ​​Islamic business ethics. This research includes field research (field Research). The types of data used are primary and secondary data. Data collection techniques used are direct field observations and interviews with traders and buyers. Data analysis used descriptive qualitative analysis. Based on the results of this study, it was found that several strategies were carried out by traders in terms of buying and selling clothes and it happened almost part of the number of traders studied, namely: 1. Traders often deceived buyers by selling damaged goods mixed with good goods, 2. Faking numbers size on clothes so that there is no excess stock, 3. Mixing old items with new items so that no old items don't sell, 4. Providing wholesale prices to retail buyers. Traders argue that what has been done so far is a natural thing and is accepted as consensual, while the buyers really don't feel any loss for what the traders are doing because there may not be any accuracy when buying goods.
Analisis Faktor Yang Mempengaruhi Perilaku Konsumen Pada Pengguna Iphone Di Kota Samarinda Ditinjau Dari Sudut Pandang Konsumsi Monzer Kahf Tika Parlina; Dharma Yanti
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 2, DESEMBER 2021
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 (571.213 KB) | DOI: 10.21093/bifej.v1i2.4157

Abstract

The study aimed to analyze the factors that consumer behavior illustrates by Brand Image, Brand Awareness, and Perceived Quality toward brand loyalty and iPhone brand phone repurchase intention. This study was conducted on iPhone brand mobile phone users in Samarinda City with a sample of 125 respondents. To obtain research data used instruments in the form of questionnaires with a scale likert 5. For data testing used Smart PLS (Partial Least Square). After looking at the factors that influence consumer behavior, an analysis of the consumption point of view according to the concept of an Islamic economic figure, Monzer Kahf, associates rationalism, the concept of goods in Islam, and consumer norms / ethics. The results of this study are that brand image variables and brand awareness and perceive quality can explain the formation of brand loyalty with R2 of 0.768 and the second variable of brand image and brand awareness and perceived quality coupled with brand loyalty can explain the formation of repurchase intention with R2 of 0.721. For influence between variables, it shows that the stronger the brand image and brand awareness and the perceived quality on the iPhone brand phone, the higher the brand loyalty and also repurchase intention in iPhone brand phones. However, in contrast, two of these variables, namely brand awareness and perceived quality, negatively and insignificantly affect the interest in buying iPhone phones in Samarinda City. As well as in Kahf's point of view on the factors that influence the behavior of iPhone users in Samarinda City no ethics and morals are violated or still in accordance with the concept as consumers in the world.
Analisis Efektivitas Kebijakan Zakat Sebagai Pengurang Penghasilan Kena Pajak Fitria Rahmah
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 2, DESEMBER 2021
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 (305.189 KB)

Abstract

Indonesia with a Muslim majority population is burdened with two double obligations, namely taxes and zakat. So that as a good Muslim, an individual will pay zakat according to it’s terms and conditions, while as a good citizen, an individual also pays taxes according to the provisions. With the double tax, the government is trying to alleviate the double obligations borne by its people by issuing a zakat policy that can reduce taxable income This study aims to know the implementation and effectiveness of the zakat policy as a deduction from taxable income applied in the BAZNAS of Balikpapan City. The research method used is qualitative conducted in BAZNAS of Balikpapan City. Data collection methods used, namely observation, interviews and documentation. While the method of data analysis uses the Miles model and Huberman which consists of three steps, namely data reduction, data presentation and conclusion drawing. The results showed that the zakat policy as a deduction from Taxable Income has been applied in the BAZNAS of Balikpapan City, as evidenced by the Evidence of Zakat Payment which has been adjusted to the Director General of Taxes Regulation Number PER-33 / PJ / 2011, so that it can be used as valid proof of cutting income Tax (PKP). However, the Zakat Policy as a deduction for PKP in Balikpapan's BAZNAS has not been effectively implemented, this is evidenced by the large number of Muzakki who do not implement this policy due to the lack of information received by muzakki.
Eksistensi Ibu Rumah Tangga Dalam Peningkatan Ekonomi Keluarga (Studi Kasus Program Mom Preaneurs Di Kota Samarinda) Rifa'at Nur Rahmah; Moh Mahrus; Dedy Mainata
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
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 (592.045 KB) | DOI: 10.21093/bifej.v0i0.4324

Abstract

One of the forums that are developing skills and empowering housewives is the Mom Preaneurs program located in Samarinda City, East Kalimantan Province. To optimize the improvement of the family economy, these housewives will later be given skills training in financial management and entrepreneurship so that later they can open their own businesses so that these housewives can support and contribute to the family economy and are also able to improve their understanding and skills. - housewives to be more existent and productive. This type of research is a field research (Field Research) with a descriptive qualitative approach. Sources of data in this study using primary data sources and secondary data. In this study, the data collection technique was throughobservation, interviews with informants from the Head of Mom Prenuers, and ten members of Mom Prenuers, as well as documentation. With data analysis techniques, namely data reduction, data presentation, conclusion drawing and data validity. Based on the results of this study, it shows that the programs that are run in the management of Mom Prenuers are by providing training to housewives, Mentoring or mentoring after attending training, as well as Monitoring or monitoring the development of housewives who have been able to master the training. In improving the family economy, the efforts made by housewives after participating in the Mom Preneurs program are by establishing businesses such as cake making businesses, handicraft businesses, office stationery businesses (ATK), and convection businesses. This business really helps their family's economy.Keywords: Housewives, Family Economics, Mom Preaneurs Program
Pengaruh Kinerja Keuangan Terhadap Permodalan Bank Syariah Mandiri Siti Fahraheda Nur; Parno Parno; Dedy Mainata
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
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 (1107.362 KB) | DOI: 10.21093/bifej.v0i0.4355

Abstract

The financial performance seen through the ratio calculation has a relationship to the capital of Islamic banks. Bank Syariah Mandiri as the largest Islamic bank in Indonesia is a benchmark for the Islamic banking industry in Indonesia. The purpose of this study is to see the relationship between financial performance and capital adequacy of Bank Syariah Mandiri. By using secondary data from 2015-2019 and performing classic assumption tests, multiple linear regression tests, and hypothesis testing, the results showed that ROA had no significant effect on CAR. FDR has a significant negative effect on CAR. BOPO has no significant effect on CAR. NIM has no significant effect on CAR. NPF has a significant negative effect on CAR. The results of multiple linear regression analysis simultaneously show that ROA, FDR, BOPO, NIM, NPF simultaneously affect CAR
Peran Balai Latihan Kerja Samarinda Mengurangi Tingkat Pengangguran Pada Masa Pandemi Covid-19 dalam Perspektif Ekonomi Islam Ratna kartiasari; Bambang Iswanto; Irma Yuliani; Tika Parlina
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
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 (420.505 KB) | DOI: 10.21093/bifej.v0i0.4362

Abstract

Abstract Currently, the unemployment rate has increased due to an outbreak of the Covid-19 virus that has attacked the whole world, including Indonesia. The number of unemployment that occurs in each region, it is the responsibility of the government and society to immediately tackle the number of unemployment that occurs. This research is a qualitative type of research using a descriptive qualitative approach. The source of the data used is primary data obtained from interviews with BLK Samarinda. The technique used in data collection is by using observation, interview, and documentation techniques. The results obtained from this study indicate that the training programs carried out during the pandemic there were 13 vocational training programs running well and effectively. The role of the Samarinda Cooperation Training Center in assisting the government in unemployment is by providing facilities to training participants in the form of facilities, infrastructure and training programs during free training. The obstacle faced during the training was the delay in the implementation of OJT due to the Covid-19 pandemic so that the solution was not required to implement OJT. The view of Islamic Economics on the role of the Samarinda Cooperation Training Center in reducing unemployment is in accordance with the principles of Islamic Economics, namely Kafa'ah, Himmatul-amal and Amanah. Keywords: Islamic Economics, The Role of the Job Training Center, Unemployment.
Bentuk-Bentuk Pemberdayaan Ekonomi pada Pondok Pesantren Modern Al Muttaqien Balikpapan Muhammad Irawan; Darmawati Darmawati; Nurul Fadhilah; Yovanda Noni
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
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 (608.097 KB) | DOI: 10.21093/bifej.v0i0.4638

Abstract

The concept of pesantren economic empowerment carried out by the Al Muttaqien Islamic Boarding School in Balikpapan is the ability and skill of the pesantren in utilizing its potential and efforts to run a business process through business units. With the aim of creating a spirit of independence for Islamic boarding schools. Therefore, this study aims to find out what forms of economic empowerment are carried out by the Al Muttaqien Islamic boarding school in Balikpapan, as well as to find out what the benefits of economic empowerment are to the operational continuity of the pesantren, and to find out the supporting and inhibiting factors. Methodologically, this research uses qualitative research procedures. By using this type of descriptive research. As for data collection techniques using observation, interviews and documentation. And the data analysis techniques used are the reduction of data, the presentation of data and the drawing of conclusions. Al Muttaqien Islamic boarding school has various forms of economic empowerment working out a unit that is owned: a general contractor & carrier, tour & travel, convection & benefit and sharia cooperative gift Al Muttaqien. There are several benefits successfully achieved from the economic empowerment activity of the boarding house, namely: subsidies on unemployment (SPP) for santri cannot afford, build tools or facilities in order to support the activities of the boarding house and improve the welfare of teachers/employees. Key words: Empowerment, Economics, Boarding School
Analisis Perilaku Pedagang Grosir Pakaian di Pasar Pagi Samarinda dalam Perspektif Etika Bisnis Islam Mahmudhatul Munawaroh; Muhammad Iswadi; Yusran Yusran
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
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 (724.483 KB) | DOI: 10.21093/bifej.v0i0.4777

Abstract

This research is motivated by behavior in trading activities, where trader behavior or trader ethics should be important to pay attention to because along with the times marked by very rapid economic developments, it causes higher business competition. For example, there are still many traders who make deviations in trading, it is done to get multiple profits by ignoring Islamic business ethics. In the Islamic economy, it has explained about the ethics that must be carried out by traders in carrying out buying and selling activities. This study aims to 1) to determine the behavior of clothing wholesalers in the Samarinda Morning market; 2) to know the behavior of clothing wholesalers in the Samarinda Morning market according to the perspective of Islamic business ethics. This type of research is qualitative research using a Descriptive Qualitative approach. The focus of this study is the Behavioral Analysis of Clothing Wholesalers in the Samarinda Morning Market in the Perspective of Islamic Business Ethics. The data sources in this study are Muslim clothing wholesalers, buyers, and UPT Samarinda Morning Market. The data collection techniques used are observation, interviews, and documentation. The data analysis techniques used are techniques developed by Miles and Huberman, namely data collection, data reduction, data presentation, and conclusion drawing/verification. Meanwhile, the data validity techniques used are observation extension techniques, techniques for increasing persistence in research, and triangulation techniques. The results obtained from this study show that, most of the traders in the Samarinda Morning Market are already good in terms of hospitality, quality of goods/products, appointments, service, and competition among traders. Although there are still traders who make deviations in trading. Meanwhile, the behavior of clothing wholesalers in the Samarinda Morning market seen from the five principles of business ethics in Islam, namely the principle of unity (tawhid), the principle of balance (justice), the principle of free will (free will), the principle of responsibility (responsibility), and the principle of benevolence (ihsan) shows that most traders hold the five principles above. Although there are still some traders who do not hold this principle, most traders have made trades in accordance with the principles of Islamic business ethics. Keywords: Merchant Behavior, Islamic Business Ethics